DOEPE 23/03/2017 - Pág. 32 - Poder Executivo - Diário Oficial do Estado de Pernambuco
32 - Ano XCIV• NÀ 55
Diário Oficial do Estado de Pernambuco - Poder Executivo
$o}HV
$FLRQLVWDV
Recife, 23 de março de 2017
&DGDDomRRUGLQiULDGiGLUHLWRDXPYRWRQDV$VVHPEOHLDV*HUDLV(PGHIHYHUHLURGHRVDFLRQLVWDVDSURYDUDPSRUPHLRGH$VVHPEOHLD*HUDO([WUDRUGLQiULD $*( DXPHQWRGHFDSLWDO
VRFLDOQRPRQWDQWHGH5$VDFLRQLVWDV%UHQQDQG(QHUJLD6$H%UHQQDQG(QHUJLD(yOLFD6$LQWHJUDOL]DUDPDVXDSDUWLFLSDomRSRUPHLRGHWUDQVIHUrQFLDGHDWLYRVDYDOLDGRVDYDORUFRQWiELO
FRQIRUPHODXGRGHDYDOLDomRHPLWLGRHPGHDJRVWRGH$DFLRQLVWD&+(6)LQWHJUDOL]RXDVXDSDUFHODQRDXPHQWRGRFDSLWDOHPPRHGDFRUUHQWHQDSURSRUomRGHVXDSDUWLFLSDomR(PGH
%UHQQDQG(QHUJLD6$
IHYHUHLURGHDVDFLRQLVWDVDSURYDUDPSRUPHLRGH5HXQLmRGR&RQVHOKRGH$GPLQLVWUDomR 5&$ QRYRDXPHQWRGHFDSLWDOVRFLDOQRPRQWDQWHGH5WRWDOPHQWHLQWHJUDOL]DGRVHP
&RPSDQKLD+LGUR(OpWULFDGR6mR)UDQFLVFR±&+(6)
PRHGD FRUUHQWH QD SURSRUomR GH VXDV SDUWLFLSDo}HV E &DSLWDO DXWRUL]DGR $ &RPSDQKLD SRGHUi PHGLDQWH GHOLEHUDomR GR &RQVHOKR GH $GPLQLVWUDomR DXPHQWDU R FDSLWDO VRFLDO
%UHQQDQG(QHUJLD(yOLFD6$
LQGHSHQGHQWHPHQWHGHUHIRUPDHVWDWXWiULDDWpROLPLWHGH5HPLWLQGRSURSRUFLRQDOPHQWHDVDo}HVFRUUHVSRQGHQWHVDRFDSLWDOVRFLDOF 5HVHUYDVGHOXFURV L 5HVHUYDOHJDO (PD
&RPSDQKLDFRQVWLWXLXUHVHUYDOHJDOQRPRQWDQWHGH5HPFRQIRUPLGDGHFRPRDUWLJR GD/HLQ(PWHQGRHPYLVWDDDSXUDomRGHSUHMXt]RQRSHUtRGRD&RPSDQKLDXWLOL]RXRVDOGRGDUHVHUYDOHJDOSDUDDEVRUYHUSDUWHGHVVHSUHMXt]R LL 'LYLGHQGRVDGLFLRQDLV
SURSRVWRV (PGHGH]HPEURGHD&RPSDQKLDXWLOL]RXRVDOGRGRVGLYLGHQGRVDGLFLRQDLVSURSRVWRVSDUDDEVRUYHUSDUWHGRSUHMXt]RGRSHUtRGRHPFRQIRUPLGDGHFRPRDUWLJR GD/HLGDV6$
5HFHLWD GHVSHVDV ILQDQFHLUDV
5HFHLWDRSHUDFLRQDOOtTXLGD
)RUQHFLPHQWRGHHQHUJLDHOpWULFD
,PSRVWRVHGHGXo}HVVREUHYHQGDV
5HFHLWDRSHUDFLRQDOOtTXLGD
&XVWRGDVYHQGDVHGHVSHVDVRSHUDFLRQDLV
&XVWRGDVYHQGDV
*HUDLVHDGPLQLVWUDWLYDV
5HFHLWDVILQDQFHLUDV
5HQGLPHQWRVGHDSOLFDo}HVILQDQFHLUDV
2XWUDVUHFHLWDVILQDQFHLUDV
'HVSHVDVILQDQFHLUDV
7DULIDVEDQFiULDV
-XURVVREUHHPSUpVWLPRV
$WXDOL]DomRPRQHWiULD
$MXVWHDYDORUSUHVHQWHSURYLVmRSDUD
GHVPRELOL]DomR
2XWUDVGHVSHVDVILQDQFHLUDV
&RPSURPLVVRV $ &RPSDQKLD SRVVXL FRPSURPLVVRV GH FXUWR H
ORQJR SUD]RV ILUPDGRV FRP D HPSUHVD :REEHQ :LQGSRZHU ,QG~VWULD H
&RPpUFLR/WGDHVWDEHOHFLGRVDSDUWLUGDFRQWUDWDomRGHVWD~OWLPDHP
,PSRVWRGHUHQGD
GHMDQHLURGHSDUDRIRUQHFLPHQWRGHDHURJHUDGRUHV(1(5&21
&RQWULEXLomRVRFLDO
( .ZFRPVHXVDFHVVyULRVHSHUWHQoDVGHYLGDPHQWHPRQWDGRV
'HVSHVDVFRPLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
HDSWRVSDUDHQWUDUHPHPRSHUDomR2VSUD]RVGRVSDJDPHQWRVDVHUHP
HIHWXDGRVSHOD&RPSDQKLDIRUDPGHILQLGRVHPFURQRJUDPDGHSDJDPHQWRVDQH[RDRFRQWUDWRVHQGRHVWDEHOHFLGRVGHDFRUGRFRPRVPDUFRVSUp
HVWDEHOHFLGRVTXHVHLQLFLDUDPFRPRSDJDPHQWRGHGRZQSD\PHQWHPDWpGLDVGDGDWDGDDVVLQDWXUDGRFRQWUDWRDWpDGDWDGDHQWUHJDFRQFOXVmRGD
PRQWDJHPPHFkQLFDGDVWRUUHVQDFHOHVHSiVGRVDHURJHUDGRUHVHILQDOPHQWHDFHLWDomRIRUPDOSHOD&RPSDQKLDGRVDHURJHUDGRUHVPRQWDGRVHDSWRV
DRSHUDUHP$&RPSDQKLDWDPEpPPDQWpPFRPSURPLVVRGHORQJRSUD]RILUPDGRHPGHQRYHPEURGHSRUPHLRGRFRQWUDWRGHPDQXWHQomRGH
DHURJHUDGRUHVFRPD:REEHQ:LQGSRZHU,QG~VWULDH&RPpUFLR/WGDTXHIRUQHFHUiRVVHUYLoRVGHPDQXWHQomRGRVDHURJHUDGRUHVGXUDQWHWRGRR
SHUtRGRGHRSHUDomRGRV TXLQ]H DQRVGRSDUTXHHyOLFR0RUUR%UDQFR,2VSDJDPHQWRVVHUmRHIHWXDGRVSHOD&RPSDQKLDHP GR]H SDUFHODV
LJXDLVHPHQVDLVUHDMXVWiYHLVDQXDOPHQWHVHQGRDSULPHLUDSDUFHODGHYLGDDRILQDOGRSULPHLURPrVGHFDGDDQRRSHUDFLRQDO,QVWUXPHQWRV
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
ILQDQFHLURVHREMHWLYRVHSROtWLFDVSDUDJHVWmRGHULVFRILQDQFHLURD ,QVWUXPHQWRVILQDQFHLURV2VSULQFLSDLVLQVWUXPHQWRVILQDQFHLURVGD&RPSDQKLD
5HVXOWDGRILQDQFHLUR
VmRFDL[DHHTXLYDOHQWHVGHFDL[DDSOLFDo}HVILQDQFHLUDVFRQWDVDUHFHEHUGHFOLHQWHVHPSUpVWLPRVHILQDQFLDPHQWRVFRQWDVDSDJDUDIRUQHFHGRUHVH
RXWUDVFRQWDVDSDJDU2YDORUMXVWRGRVDWLYRVHSDVVLYRVILQDQFHLURVpLQFOXtGRQRYDORUSHORTXDORLQVWUXPHQWRSRGHULDVHUWURFDGRHPXPDWUDQVDomRFRUUHQWHHQWUHSDUWHVGLVSRVWDVDQHJRFLDUHQmRHPXPDYHQGDRX
OLTXLGDomRIRUoDGD(PGHGH]HPEURGHHQmRKDYLDGLIHUHQoDVLJQLILFDWLYDHQWUHRVYDORUHVFRQWiEHLVHRVGHPHUFDGRSDUDRVLQVWUXPHQWRVILQDQFHLURVGD&RPSDQKLD$&RPSDQKLDQmRUHDOL]DRSHUDo}HVGH
KHGJHVZDSRXTXDLVTXHURXWUDVRSHUDo}HVTXHHQYROYDPLQVWUXPHQWRVILQDQFHLURVGHULYDWLYRVE 2EMHWLYRVHSROtWLFDVSDUDJHVWmRGHULVFRILQDQFHLUR2VSULQFLSDLVSDVVLYRVILQDQFHLURVGD&RPSDQKLDUHIHUHPVHVHD
HPSUpVWLPRVHILQDQFLDPHQWRVFRQWDVDSDJDUIRUQHFHGRUHVHRXWUDVFRQWDVDSDJDU2SULQFLSDOSURSyVLWRGHVVHVSDVVLYRVILQDQFHLURVpFDSWDUUHFXUVRVSDUDDVRSHUDo}HVGDFRPSDQKLD$&RPSDQKLDQmRFRQWUDWD
WUDQVDo}HVFRPGHULYDWLYRV$$GPLQLVWUDomRGD&RPSDQKLDVXSHUYLVLRQDDJHVWmRGHVVHVULVFRV$VSULQFLSDLVDWLYLGDGHVHPTXHVHDVVXPHPULVFRVILQDQFHLURVVmRUHJLGDVSRUSROtWLFDVHSURFHGLPHQWRVDSURSULDGRVHRVULVFRVILQDQFHLURVVmRLGHQWLILFDGRVDYDOLDGRVHJHUHQFLDGRVGH
DFRUGRFRPDVSROtWLFDVGD&RPSDQKLDHVXDGLVSRVLomRSDUDULVFR5LVFRGHWD[DGHMXURV5LVFRGHWD[DVGHMXURVpRULVFRGHTXHRYDORUMXVWRGRVIOX[RVGHFDL[DIXWXURVGHXPLQVWUXPHQWRILQDQFHLURIOXWXHGHYLGRDYDULDo}HVQDVWD[DVGHMXURVGHPHUFDGR$H[SRVLomRGD&RPSDQKLDDR
ULVFRGHPXGDQoDVQDVWD[DVGHMXURVGHPHUFDGRUHIHUHVHSULQFLSDOPHQWHjVREULJDo}HVVXMHLWDVDWD[DVGHMXURVYDULiYHLV$&RPSDQKLDJHUHQFLDRULVFRGHWD[DGHMXURVPDQWHQGRXPDFDUWHLUDHTXLOLEUDGDGHHPSUpVWLPRVDSDJDUVXMHLWRVDWD[DVIL[DVHDWD[DVYDULiYHLV$&RPSDQKLD
QmRWHPSDFWXDGRFRQWUDWRVGHGHULYDWLYRVSDUDID]HUVZDSFRQWUDHVWHULVFR3RUpPD&RPSDQKLDPRQLWRUDFRQWLQXDPHQWHDVWD[DVGHMXURVGHPHUFDGRFRPRREMHWLYRGHDYDOLDUDHYHQWXDOQHFHVVLGDGHGHFRQWUDWDomRGHGHULYDWLYRVSDUDVHSURWHJHUFRQWUDRULVFRGHYRODWLOLGDGHGHVVDV
WD[DV6HQVLELOLGDGHDWD[DVGHMXURV$WDEHODDEDL[RGHPRQVWUDDVHQVLELOLGDGHDXPDSRVVtYHOPXGDQoDQDVWD[DVGHMXURVPDQWHQGRVHWRGDVDVRXWUDVYDULiYHLVFRQVWDQWHVQRSUHMXt]RGD&RPSDQKLDDQWHVGDWULEXWDomR pDIHWDGRSHORLPSDFWRGRVHPSUpVWLPRVDSDJDUVXMHLWRVDWD[DV
YDULiYHLV
$XPHQWRUHGXomR (IHLWRQROXFURDQWHV
$PRYLPHQWDomRSUHVXPLGDHPSHUFHQWXDOSDUDDDQiOLVHGHVHQVLELOLGDGHDWD[DVGHMXURVpEDVHDGDQDVWD[DVDWXDOPHQWHSUDWLFDGDVQRDPELHQWHGHPHUFDGR5LVFRGHFUpGLWR2ULVFRGHFUpGLWRpRULVFRGHDFRQWUDSDUWH
GDWULEXWDomR±5
HP
GHXPQHJyFLRQmRFXPSULUXPDREULJDomRSUHYLVWDHPXPLQVWUXPHQWRILQDQFHLURRXFRQWUDWRFRPFOLHQWHRTXHOHYDULDDRSUHMXt]RILQDQFHLUR$&RPSDQKLDHVWiH[SRVWDDRULVFRGHFUpGLWRHPVXDVDWLYLGDGHVRSHUDFLRQDLV
5LVFRGHOLTXLGH]$&RPSDQKLDDFRPSDQKDRULVFRGHHVFDVVH]GHUHFXUVRVSRUPHLRGHXPDIHUUDPHQWDGHSODQHMDPHQWRGHOLTXLGH]UHFRUUHQWH&REHUWXUDGHVHJXURV$&RPSDQKLDPDQWpPFREHUWXUDGHVHJXURV
5HDLV
SDUDULVFRVRSHUDFLRQDLVQRPRQWDQWHGH5HGH5SDUDFREHUWXUDGHULVFRFLYLVYDORUHVWHSDVVtYHOGHUDWHLRHPFDVRGHVLQLVWURQDVFRPSDQKLDVSDUWtFLSHVGDPHVPDDSyOLFH$DSyOLFHGHVHJXURHVWiHP
5HDLV
QRPHGD3HGUD%UDQFD6$HD&RPSDQKLDpXPDGDVFRVVHJXUDGDV2YDORUGRVVHJXURVFRQWUDWDGRVHPGHGH]HPEURGHpFRQVLGHUDGRVXILFLHQWHVHJXQGRDRSLQLmRGHDVVHVVRUHVHVSHFLDOLVWDVHPVHJXURVSDUD
FREULUHYHQWXDLVSHUGDV$VXILFLrQFLDGDFREHUWXUDGHVHJXURVQmRID]SDUWHGRHVFRSRGHH[DPHGRVDXGLWRUHVLQGHSHQGHQWHV
6DOiULRVHHQFDUJRV
6HUYLoRVGHWHUFHLURV
'HSUHFLDomR
(QFDUJRVGHFRQH[mR
2XWURVFXVWRVGHJHUDomR
2XWUDVGHVSHVDVOtTXLGDV
$PLOWRQ4XHLUR]GD6LOYD±&RQWDGRU&5&3(2
'LUHWRULD $GHOVRQ*RPHV)HUUD]H-RVp$QWrPLR$OYHV$UUXGD
5HODWyULRGRVDXGLWRUHVLQGHSHQGHQWHVVREUHDVGHPRQVWUDo}HVFRQWiEHLV$RV$GPLQLVWUDGRUHVH$FLRQLVWDVGD0RUUR%UDQFR,(QHUJpWLFD6$5HFLIH3(2SLQLmR([DPLQDPRVDVGHPRQVWUDo}HVFRQWiEHLVGD0RUUR%UDQFR,(QHUJpWLFD6$
³&RPSDQKLD´ TXH
FRPSUHHQGHPREDODQoRSDWULPRQLDOHPGHGH]HPEURGHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGRDEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRVIOX[RVGHFDL[DSDUDRSHUtRGRILQGRQHVVDGDWDEHPFRPRDVFRUUHVSRQGHQWHVQRWDVH[SOLFDWLYDV
LQFOXLQGRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV(PQRVVDRSLQLmRDVGHPRQVWUDo}HVFRQWiEHLVDFLPDUHIHULGDVDSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOHILQDQFHLUDGD0RUUR%UDQFR,(QHUJpWLFD6$HPGHGH]HPEURGHR
GHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVIOX[RVGHFDL[DSDUDRSHUtRGRILQGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO%DVHSDUDRSLQLmR1RVVDDXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD1RVVDV
UHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRPWDLVQRUPDVHVWmRGHVFULWDVQDVHomRDVHJXLULQWLWXODGD³5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HVFRQWiEHLV´6RPRVLQGHSHQGHQWHVHPUHODomRj&RPSDQKLDGHDFRUGRFRPRVSULQFtSLRVpWLFRVUHOHYDQWHVSUHYLVWRV
QR&yGLJRGHeWLFD3URILVVLRQDOGR&RQWDGRUHQDVQRUPDVSURILVVLRQDLVHPLWLGDVSHOR&RQVHOKR)HGHUDOGH&RQWDELOLGDGHHFXPSULPRVFRPDVGHPDLVUHVSRQVDELOLGDGHVpWLFDVGHDFRUGRFRPHVVDVQRUPDV$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVXILFLHQWHHDSURSULDGD
SDUDIXQGDPHQWDUQRVVDRSLQLmR5HVSRQVDELOLGDGHVGD$GPLQLVWUDomRHGDJRYHUQDQoDSHODVGHPRQVWUDo}HVFRQWiEHLV$$GPLQLVWUDomRpUHVSRQViYHOSHODHODERUDomRHDGHTXDGDDSUHVHQWDomRGDVGHPRQVWUDo}HVFRQWiEHLVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDV
QR%UDVLOHSHORVFRQWUROHVLQWHUQRVTXHHODGHWHUPLQRXFRPRQHFHVViULRVSDUDSHUPLWLUDHODERUDomRGHGHPRQVWUDo}HVFRQWiEHLVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR1DHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLVD$GPLQLVWUDomRp
UHVSRQViYHOSHODDYDOLDomRGDFDSDFLGDGHGHD&RPSDQKLDFRQWLQXDURSHUDQGRGLYXOJDQGRTXDQGRDSOLFiYHORVDVVXQWRVUHODFLRQDGRVFRPDVXDFRQWLQXLGDGHRSHUDFLRQDOHRXVRGHVVDEDVHFRQWiELOQDHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLVDQmRVHUTXHD$GPLQLVWUDomR
SUHWHQGDOLTXLGDUD&RPSDQKLDRXFHVVDUVXDVRSHUDo}HVRXQmRWHQKDQHQKXPDDOWHUQDWLYDUHDOLVWDSDUDHYLWDURHQFHUUDPHQWRGDVRSHUDo}HV2VUHVSRQViYHLVSHODJRYHUQDQoDGD&RPSDQKLDVmRDTXHOHVFRPUHVSRQVDELOLGDGHSHODVXSHUYLVmRGRSURFHVVRGHHODERUDomRGDV
GHPRQVWUDo}HVFRQWiEHLV5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HVFRQWiEHLV1RVVRVREMHWLYRVVmRREWHUVHJXUDQoDUD]RiYHOGHTXHDVGHPRQVWUDo}HVFRQWiEHLVWRPDGDVHPFRQMXQWRHVWmROLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVH
FDXVDGDSRUIUDXGHRXHUURHHPLWLUUHODWyULRGHDXGLWRULDFRQWHQGRQRVVDRSLQLmR6HJXUDQoDUD]RiYHOpXPDOWRQtYHOGHVHJXUDQoDPDVQmRXPDJDUDQWLDGHTXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDVHPSUHGHWHFWDPDVHYHQWXDLV
GLVWRUo}HVUHOHYDQWHVH[LVWHQWHV$VGLVWRUo}HVSRGHPVHUGHFRUUHQWHVGHIUDXGHRXHUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQGRLQGLYLGXDOPHQWHRXHPFRQMXQWRSRVVDPLQIOXHQFLDUGHQWURGHXPDSHUVSHFWLYDUD]RiYHODVGHFLV}HVHFRQ{PLFDVGRVXVXiULRVWRPDGDVFRPEDVHQDV
UHIHULGDVGHPRQVWUDo}HVFRQWiEHLV&RPRSDUWHGDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDH[HUFHPRVMXOJDPHQWRSURILVVLRQDOHPDQWHPRVFHWLFLVPRSURILVVLRQDODRORQJRGDDXGLWRULD$OpPGLVVR ,GHQWLILFDPRVHDYDOLDPRVRVULVFRVGH
GLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HVFRQWiEHLVLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURSODQHMDPRVHH[HFXWDPRVSURFHGLPHQWRVGHDXGLWRULDHPUHVSRVWDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGHDXGLWRULDDSURSULDGDHVXILFLHQWHSDUDIXQGDPHQWDUQRVVDRSLQLmR
2ULVFRGHQmRGHWHFomRGHGLVWRUomRUHOHYDQWHUHVXOWDQWHGHIUDXGHpPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHDIUDXGHSRGHHQYROYHURDWRGHEXUODURVFRQWUROHVLQWHUQRVFRQOXLRIDOVLILFDomRRPLVVmRRXUHSUHVHQWDo}HVIDOVDVLQWHQFLRQDLV2EWHPRV HQWHQGLPHQWR GRV FRQWUROHV
LQWHUQRVUHOHYDQWHVSDUDDDXGLWRULDSDUDSODQHMDUPRVSURFHGLPHQWRVGHDXGLWRULDDSURSULDGRVjVFLUFXQVWkQFLDVPDVQmRFRPRREMHWLYRGHH[SUHVVDUPRVRSLQLmRVREUHDHILFiFLDGRVFRQWUROHVLQWHUQRVGD&RPSDQKLD$YDOLDPRVDDGHTXDomRGDVSROtWLFDVFRQWiEHLVXWLOL]DGDVHD
UD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVHUHVSHFWLYDVGLYXOJDo}HVIHLWDVSHOD$GPLQLVWUDomR&RQFOXtPRVVREUHDDGHTXDomRGRXVRSHOD$GPLQLVWUDomRGDEDVHFRQWiELOGHFRQWLQXLGDGHRSHUDFLRQDOHFRPEDVHQDVHYLGrQFLDVGHDXGLWRULDREWLGDVVHH[LVWHLQFHUWH]DUHOHYDQWHHP
UHODomRDHYHQWRVRXFRQGLo}HVTXHSRVVDPOHYDQWDUG~YLGDVLJQLILFDWLYDHPUHODomRjFDSDFLGDGHGHFRQWLQXLGDGHRSHUDFLRQDOGD&RPSDQKLD6HFRQFOXLUPRVTXHH[LVWHLQFHUWH]DUHOHYDQWHGHYHPRVFKDPDUDWHQomRHPQRVVRUHODWyULRGHDXGLWRULDSDUDDVUHVSHFWLYDVGLYXOJDo}HV
QDVGHPRQVWUDo}HVFRQWiEHLVRXLQFOXLUPRGLILFDomRHPQRVVDRSLQLmRVHDVGLYXOJDo}HVIRUHPLQDGHTXDGDV1RVVDVFRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQFLDVGHDXGLWRULDREWLGDVDWpDGDWDGHQRVVRUHODWyULR7RGDYLDHYHQWRVRXFRQGLo}HVIXWXUDVSRGHPOHYDUD&RPSDQKLD
DQmRPDLVVHPDQWHUHPHPFRQWLQXLGDGHRSHUDFLRQDO$YDOLDPRVDDSUHVHQWDomRJHUDODHVWUXWXUDHRFRQWH~GRGDVGHPRQVWUDo}HVFRQWiEHLVLQFOXVLYHDVGLYXOJDo}HVHVHDVGHPRQVWUDo}HVFRQWiEHLVUHSUHVHQWDPDVFRUUHVSRQGHQWHVWUDQVDo}HVHRVHYHQWRVGHPDQHLUD
FRPSDWtYHOFRPRREMHWLYRGHDSUHVHQWDomRDGHTXDGD&RPXQLFDPRQRVFRPRVUHVSRQViYHLVSHODJRYHUQDQoDDUHVSHLWRHQWUHRXWURVDVSHFWRVGRDOFDQFHSODQHMDGRGDpSRFDGDDXGLWRULDHGDVFRQVWDWDo}HVVLJQLILFDWLYDVGHDXGLWRULDLQFOXVLYHDVHYHQWXDLVGHILFLrQFLDV
VLJQLILFDWLYDVQRVFRQWUROHVLQWHUQRVTXHLGHQWLILFDPRVGXUDQWHQRVVRVWUDEDOKRV5HFLIH 3( GHIHYHUHLURGH(5167 <281*$XGLWRUHV,QGHSHQGHQWHV66&5&63 ))UDQFLVFRGD6LOYD3LPHQWHO&RQWDGRU&5&63273(
(91715)