DOEPE 13/04/2017 - Pág. 28 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 13/04/2017 ● Diário Oficial do Estado de Pernambuco

28 - Ano XCIV• NÀ 70

Diário Oficial do Estado de Pernambuco - Poder Executivo

3DWULP{QLROtTXLGRD &DSLWDOVRFLDO2FDSLWDOVRFLDOHPGH
GH]HPEURGHHpGH5UHSUHVHQWDGRSRU
Do}HVRUGLQiULDVQRPLQDWLYDVHVHPYDORUQRPLQDOWRGDVSHUWHQFHQWHV
D%UHQQDQG(QHUJLD6$E 5HVHUYDGHOXFURV L 5HVHUYDOHJDO$
UHVHUYDOHJDOpFRQVWLWXtGDFRPEDVHHPGROXFUROtTXLGRFRQIRUPH
SUHYLVWR QD OHJLVODomR VRFLHWiULD YLJHQWH OLPLWDGD D  GR FDSLWDO
VRFLDO LL 'LYLGHQGRVDGLFLRQDLVSURSRVWRV$$GPLQLVWUDomRSURS{Vj
GHOLEHUDomR GD $VVHPEOHLD *HUDO 2UGLQiULD R SDJDPHQWR GH
GLYLGHQGRV DGLFLRQDLV DR PtQLPR REULJDWyULR QR YDORU GH 5 
5 UHODWLYRDGLVWULEXLomRGHUHVXOWDGRGRSHUtRGRGH
(PGHPDLRGHD$VVHPEOHLD*HUDO2UGLQiULDDSURYRX
R SDJDPHQWR GH GLYLGHQGRV DGLFLRQDLV QR PRQWDQWH GH 5 
FRUUHVSRQGHQWHVDRSHUtRGRDQWHULRU

LLL 'LYLGHQGRVPtQLPRVHGLVWULEXtGRV
/XFUROtTXLGRGRSHUtRGR
&RQVWLWXLomRGHUHVHUYDOHJDO
%DVHGHFiOFXORSDUDGLVWULEXLomR
















'LYLGHQGRVPtQLPRVREULJDWyULRV±

௑
$ $GPLQLVWUDomR HIHWXRX FRP EDVH HP GHOLEHUDomR WRPDGD HP
5HXQLmRGH'LUHWRULDUHDOL]DGDVHPGHMXOKRHGHGH]HPEURGH
DGLVWULEXLomRGHGLYLGHQGRVWRWDLVQRYDORUGH5H5
UHVSHFWLYDPHQWH (VVHV GLYLGHQGRV LQWHUPHGLiULRV SDJRV SHOD
&RPSDQKLDVXSHUDPRVGLYLGHQGRVPtQLPRVREULJDWyULRV
5HFHLWDRSHUDFLRQDOOtTXLGD



5HFHLWDEUXWD
9HQGDVGHHQHUJLD
,PSRVWRVHGHGXo}HVVREUHDVYHQGDV










































௑
&XVWRVHGHVSHVDVSRUQDWXUH]D
&XVWRVGDVYHQGDV
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
2XWUDVUHFHLWDVOLTXLGDV
௑
3HVVRDO
'HSUHFLDomRHDPRUWL]DomR
0DWHULDLV
6HUYLoRVGHWHUFHLURV
0HUFDGRULDSDUDUHYHQGD
(QFDUJRVFRPFRQH[mRXVRGHVLVWHPD
2XWUDVUHFHLWDV GHVSHVDV OLTXLGDV
5HFHLWD GHVSHVDV ILQDQFHLUDV
5HFHLWDVILQDQFHLUDV
5HQGLPHQWRVGHDSOLFDo}HVILQDQFHLUDV
-XURVDWLYRV
9DULDomRPRQHWiULD
௑
0XOWDVFRQWUDWXDLV
-XURVFRQWUDWXDLV

'HVSHVDVILQDQFHLUDV
&RPLVV}HVHGHVSHVDVEDQFiULDV
-XURVVREUHHPSUpVWLPRVHILQDQFLDPHQWRV
9DULDomRFDPELDO
5HVXOWDGRILQDQFHLUR



























,PSRVWRGHUHQGDHFRQWULEXLomRVDFLDO




,PSRVWRGHUHQGD
&RQWULEXLomRVRFLDO
'HVSHVDVFRPLPSRVWRGHUHQGDHFRQWULEXLomR









Recife, 13 de abril de 2017

$&RPSDQKLDJHUHQFLDRULVFRGHWD[DGHMXURVPDQWHQGRXPDFDUWHLUDHTXLOLEUDGDGHHPSUpVWLPRVDSDJDUVXMHLWRVDWD[DVIL[DVHDWD[DVYDULiYHLV
$&RPSDQKLDQmRWHPSDFWXDGRFRQWUDWRVGHGHULYDWLYRVSDUDID]HUVZDSFRQWUDHVWHULVFR3RUpPD&RPSDQKLDPRQLWRUDFRQWLQXDPHQWHDVWD[DV
GHMXURVGHPHUFDGRFRPRREMHWLYRGHDYDOLDUDHYHQWXDOQHFHVVLGDGHGHFRQWUDWDomRGHGHULYDWLYRVSDUDVHSURWHJHUFRQWUDRULVFRGHYRODWLOLGDGH
GHVVDVWD[DV6HQVLELOLGDGHDWD[DVGHMXURV$WDEHODDEDL[RGHPRQVWUDDVHQVLELOLGDGHDXPDSRVVtYHOPXGDQoDQDVWD[DVGHMXURVPDQWHQGRVH
WRGDVDVRXWUDVYDULiYHLVFRQVWDQWHVQROXFURGD&RPSDQKLDDQWHVGDWULEXWDomR pDIHWDGRSHORLPSDFWRGRVHPSUpVWLPRVDSDJDUVXMHLWRVDWD[DV
YDULiYHLV 
$XPHQWRUHGXomRHP (IHLWRQROXFURDQWHVGDWULEXWDomR5
$ PRYLPHQWDomR SUHVXPLGD HP


SHUFHQWXDO SDUD D DQiOLVH GH

4XDQWLGDGHGH0:+ 
VHQVLELOLGDGH D WD[DV GH MXURV p
$QR
5HDLV
 EDVHDGD QDV WD[DV DWXDOPHQWH

5HDLV




SUDWLFDGDV QR DPELHQWH GH PHUFDGR
 5LVFRGHFUpGLWR2ULVFRGHFUpGLWRp




 RULVFRGHDFRQWUDSDUWHGHXPQHJyFLR





 5HDLV

QmR FXPSULU XPD REULJDomR SUHYLVWD
 5HDLV

HPXPLQVWUXPHQWRILQDQFHLURRX
 FRQWUDWRFRPFOLHQWHRTXHOHYDULDDRSUHMXt]RILQDQFHLUR$&RPSDQKLDHVWiH[SRVWDDRULVFRGHFUpGLWRHPVXDVDWLYLGDGHVRSHUDFLRQDLV5LVFRGH
HPGLDQWH
 OLTXLGH]$&RPSDQKLDDFRPSDQKDRULVFRGHHVFDVVH]GHUHFXUVRVSRUPHLRGHXPDIHUUDPHQWDGHSODQHMDPHQWRGHOLTXLGH]UHFRUUHQWH
&REHUWXUDGHVHJXURV$&RPSDQKLDPDQWpPFREHUWXUDGHVHJXURVSDUDULVFRVRSHUDFLRQDLVQRPRQWDQWHGH5GH5SDUD
$ HQHUJLD FRPHUFLDOL]DGD SDUD RV SUy[LPRV DQRV IRL
OXFURVFHVVDQWHVHGH5SDUDFREHUWXUDGHULVFRFLYLV2YDORUGRVVHJXURVFRQWUDWDGRVHPGHGH]HPEURGHpFRQVLGHUDGR
FRQWUDWDGD WRPDQGR FRPR EDVH D JHUDomR PpGLD GH
VXILFLHQWHVHJXQGRDRSLQLmRGHDVVHVVRUHVHVSHFLDOLVWDVHPVHJXURVSDUDFREULUHYHQWXDLVSHUGDV$VXILFLrQFLDGDFREHUWXUDGHVHJXURVQmRID]
HQHUJLD SURGX]LGD HP DQRV DQWHULRUHV H FRPR JDUDQWLD
SDUWHGRHVFRSRGHH[DPHGRVDXGLWRUHVLQGHSHQGHQWHV
DGLFLRQDO SDUD HYLWDU TXDOTXHU ULVFR GH H[SRVLomR IRL 5HODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDVGHPRQVWUDo}HVFRQWiEHLV$RV$FLRQLVWDVH$GPLQLVWUDGRUHVGD6DQWD*DEULHOD(QHUJpWLFD6$
FRQWUDWDGRXPVHJXURTXHWHPFRPRREMHWRHPFDVRGH 5HFLIH3(2SLQLmR([DPLQDPRVDVGHPRQVWUDo}HVFRQWiEHLVGD6DQWD*DEULHOD(QHUJpWLFD6$ ³&RPSDQKLD´ TXHFRPSUHHQGHPREDODQoR
RFRUUHUDOJXPVLQLVWURQD8VLQDTXHLPSHoDDVXDJHUDomR SDWULPRQLDOHPGHGH]HPEURGHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGRDEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLR
JDUDQWLURVJDVWRVDGLFLRQDLVLQFRUULGRVSHOD&RPSDQKLDQD OtTXLGRHGRVIOX[RVGHFDL[DSDUDRSHUtRGRILQGRQHVVDGDWDEHPFRPRDVFRUUHVSRQGHQWHVQRWDVH[SOLFDWLYDVLQFOXLQGRRUHVXPRGDVSULQFLSDLV
FRPSUDGHHQHUJLDHOpWULFDQHFHVViULDDRDWHQGLPHQWRGRV SROtWLFDV FRQWiEHLV (P QRVVD RSLQLmR DV GHPRQVWUDo}HV FRQWiEHLV DFLPD UHIHULGDV DSUHVHQWDP DGHTXDGDPHQWH HP WRGRV RV DVSHFWRV
&RQWUDWRVGH&RPSUDH9HQGDGH(QHUJLDSURSRUFLRQDQGR UHOHYDQWHVDSRVLomRSDWULPRQLDOHILQDQFHLUDGD6DQWD*DEULHOD(QHUJpWLFD6$HPGHGH]HPEURGHRGHVHPSHQKRGHVXDVRSHUDo}HVH
DLQGD PDLRU FRQIRUWR D &RPSDQKLD SDUD DVVXPLU RVVHXVIOX[RVGHFDL[DSDUDRSHUtRGRILQGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO%DVHSDUDRSLQLmR1RVVD
FRPSURPLVVRV IXWXURV HP UHODomR D VHXV FOLHQWHV  DXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD1RVVDVUHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRPWDLV
,QVWUXPHQWRV ILQDQFHLURV REMHWLYRV H SROtWLFDV SDUD QRUPDV HVWmR GHVFULWDV QD VHomR D VHJXLU LQWLWXODGD ³5HVSRQVDELOLGDGHV GR DXGLWRU SHOD DXGLWRULD GDV GHPRQVWUDo}HV FRQWiEHLV´ 6RPRV
JHVWmRGHULVFRILQDQFHLURD ,QVWUXPHQWRVILQDQFHLURV LQGHSHQGHQWHVHPUHODomRj&RPSDQKLDGHDFRUGRFRPRVSULQFtSLRVpWLFRVUHOHYDQWHVSUHYLVWRVQR&yGLJRGHeWLFD3URILVVLRQDOGR&RQWDGRUH
2VSULQFLSDLVLQVWUXPHQWRVILQDQFHLURVGD&RPSDQKLDVmR QDVQRUPDVSURILVVLRQDLVHPLWLGDVSHOR&RQVHOKR)HGHUDOGH&RQWDELOLGDGHHFXPSULPRVFRPDVGHPDLVUHVSRQVDELOLGDGHVpWLFDVGHDFRUGRFRP
FDL[DHHTXLYDOHQWHVGHFDL[DFRQWDVDUHFHEHUGHFOLHQWHV HVVDVQRUPDV$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVXILFLHQWHHDSURSULDGDSDUDIXQGDPHQWDUQRVVDRSLQLmR5HVSRQVDELOLGDGHVGD
FRQWDV D SDJDU D IRUQHFHGRUHV HPSUpVWLPRV H $GPLQLVWUDomRHGDJRYHUQDQoDSHODVGHPRQVWUDo}HVFRQWiEHLV$$GPLQLVWUDomRpUHVSRQViYHOSHODHODERUDomRHDGHTXDGDDSUHVHQWDomR
ILQDQFLDPHQWRV 2 YDORU MXVWR GRV DWLYRV H SDVVLYRV GDVGHPRQVWUDo}HVFRQWiEHLVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOHSHORVFRQWUROHVLQWHUQRVTXHHODGHWHUPLQRXFRPR
ILQDQFHLURV p LQFOXtGR QR YDORU SHOR TXDO R LQVWUXPHQWR QHFHVViULRVSDUDSHUPLWLUDHODERUDomRGHGHPRQVWUDo}HVFRQWiEHLVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRX
SRGHULDVHUWURFDGRHPXPDWUDQVDomRFRUUHQWHHQWUHSDUWHV HUUR1DHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLVD$GPLQLVWUDomRpUHVSRQViYHOSHODDYDOLDomRGDFDSDFLGDGHGHD&RPSDQKLDFRQWLQXDU
GLVSRVWDVDQHJRFLDUHQmRHPXPDYHQGDRXOLTXLGDomR RSHUDQGRGLYXOJDQGRTXDQGRDSOLFiYHORVDVVXQWRVUHODFLRQDGRVFRPDVXDFRQWLQXLGDGHRSHUDFLRQDOHRXVRGHVVDEDVHFRQWiELOQDHODERUDomR
IRUoDGD(PGHGH]HPEURGHHQmRKDYLD GDVGHPRQVWUDo}HVFRQWiEHLVDQmRVHUTXHD$GPLQLVWUDomRSUHWHQGDOLTXLGDUD&RPSDQKLDRXFHVVDUVXDVRSHUDo}HVRXQmRWHQKDQHQKXPD
GLIHUHQoD VLJQLILFDWLYD HQWUH RV YDORUHV FRQWiEHLV H RV GH DOWHUQDWLYD UHDOLVWD SDUD HYLWDU R HQFHUUDPHQWR GDV RSHUDo}HV 2V UHVSRQViYHLV SHOD JRYHUQDQoD GD &RPSDQKLD VmR DTXHOHV FRP
PHUFDGRSDUDRVLQVWUXPHQWRVILQDQFHLURVGD&RPSDQKLD$ UHVSRQVDELOLGDGHSHODVXSHUYLVmRGRSURFHVVRGHHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLV5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDV
&RPSDQKLD QmR UHDOL]D RSHUDo}HV GH KHGJH VZDS RX GHPRQVWUDo}HVFRQWiEHLV1RVVRVREMHWLYRVVmRREWHUVHJXUDQoDUD]RiYHOGHTXHDVGHPRQVWUDo}HVFRQWiEHLVWRPDGDVHPFRQMXQWRHVWmR
TXDLVTXHU RXWUDV RSHUDo}HV TXH HQYROYDP LQVWUXPHQWRV OLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURHHPLWLUUHODWyULRGHDXGLWRULDFRQWHQGRQRVVDRSLQLmR6HJXUDQoD
ILQDQFHLURVGHULYDWLYRVE  2EMHWLYRVHSROtWLFDVSDUDJHVWmR UD]RiYHOpXPDOWRQtYHOGHVHJXUDQoDPDVQmRXPDJDUDQWLDGHTXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGH
GHULVFRILQDQFHLUR2VSULQFLSDLVSDVVLYRVILQDQFHLURVGD DXGLWRULD VHPSUH GHWHFWDP DV HYHQWXDLV GLVWRUo}HV UHOHYDQWHV H[LVWHQWHV $V GLVWRUo}HV SRGHP VHU GHFRUUHQWHV GH IUDXGH RX HUUR H VmR
&RPSDQKLDUHIHUHPVHDHPSUpVWLPRVHILQDQFLDPHQWRVH FRQVLGHUDGDV UHOHYDQWHV TXDQGR LQGLYLGXDOPHQWH RX HP FRQMXQWR SRVVDP LQIOXHQFLDU GHQWUR GH XPD SHUVSHFWLYD UD]RiYHO DV GHFLV}HV
FRQWDVDSDJDUIRUQHFHGRUHV2SULQFLSDOSURSyVLWRGHVVHV HFRQ{PLFDVGRVXVXiULRVWRPDGDVFRPEDVHQDVUHIHULGDVGHPRQVWUDo}HVFRQWiEHLV&RPRSDUWHGDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDV
SDVVLYRVILQDQFHLURVpFDSWDUUHFXUVRVSDUDDVRSHUDo}HV EUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDH[HUFHPRVMXOJDPHQWRSURILVVLRQDOHPDQWHPRVFHWLFLVPRSURILVVLRQDODRORQJRGDDXGLWRULD$OpPGLVVR‡
GD&RPSDQKLD$&RPSDQKLDQmRFRQWUDWDWUDQVDo}HVFRP ,GHQWLILFDPRVHDYDOLDPRVRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HVFRQWiEHLVLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR
GHULYDWLYRV$$GPLQLVWUDomRGD&RPSDQKLDVXSHUYLVLRQDD SODQHMDPRVHH[HFXWDPRVSURFHGLPHQWRVGHDXGLWRULDHPUHVSRVWDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGHDXGLWRULDDSURSULDGDHVXILFLHQWH
JHVWmRGHVVHVULVFRV$VSULQFLSDLVDWLYLGDGHVHPTXHVH SDUDIXQGDPHQWDUQRVVDRSLQLmR2ULVFRGHQmRGHWHFomRGHGLVWRUomRUHOHYDQWHUHVXOWDQWHGHIUDXGHpPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHD
DVVXPHP ULVFRV ILQDQFHLURV VmR UHJLGDV SRU SROtWLFDV H IUDXGH SRGH HQYROYHU R DWR GH EXUODU RV FRQWUROHV LQWHUQRV FRQOXLR IDOVLILFDomR RPLVVmR RX UHSUHVHQWDo}HV IDOVDV LQWHQFLRQDLV ‡ 2EWHPRV
SURFHGLPHQWRV DSURSULDGRV H RV ULVFRV ILQDQFHLURV VmR HQWHQGLPHQWRGRVFRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDDXGLWRULDSDUDSODQHMDUPRVSURFHGLPHQWRVGHDXGLWRULDDSURSULDGRVjVFLUFXQVWkQFLDVPDV
LGHQWLILFDGRV DYDOLDGRV H JHUHQFLDGRV GH DFRUGR FRP DV QmRFRPRREMHWLYRGHH[SUHVVDUPRVRSLQLmRVREUHDHILFiFLDGRVFRQWUROHVLQWHUQRVGD&RPSDQKLD‡$YDOLDPRVDDGHTXDomRGDVSROtWLFDV
SROtWLFDVGD&RPSDQKLDHVXDGLVSRVLomRSDUDULVFR5LVFR FRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVHUHVSHFWLYDVGLYXOJDo}HVIHLWDVSHOD$GPLQLVWUDomR ‡&RQFOXtPRVVREUHD
GHWD[DGHMXURV5LVFRGHWD[DVGHMXURVpRULVFRGHTXHR DGHTXDomRGRXVRSHOD$GPLQLVWUDomRGDEDVHFRQWiELOGHFRQWLQXLGDGHRSHUDFLRQDOHFRPEDVHQDVHYLGrQFLDVGHDXGLWRULDREWLGDVVHH[LVWH
YDORUMXVWRGRVIOX[RVGHFDL[DIXWXURVGHXPLQVWUXPHQWR LQFHUWH]D UHOHYDQWH HP UHODomR D HYHQWRV RX FRQGLo}HV TXH SRVVDP OHYDQWDU G~YLGD VLJQLILFDWLYD HP UHODomR j FDSDFLGDGH GH FRQWLQXLGDGH
ILQDQFHLURIOXWXHGHYLGRDYDULDo}HVQDVWD[DVGHMXURVGH RSHUDFLRQDOGD&RPSDQKLD6HFRQFOXLUPRVTXHH[LVWHLQFHUWH]DUHOHYDQWHGHYHPRVFKDPDUDWHQomRHPQRVVRUHODWyULRGHDXGLWRULDSDUDDV
PHUFDGR$H[SRVLomRGD&RPSDQKLDDRULVFRGHPXGDQoDV UHVSHFWLYDVGLYXOJDo}HVQDVGHPRQVWUDo}HVFRQWiEHLVRXLQFOXLUPRGLILFDomRHPQRVVDRSLQLmRVHDVGLYXOJDo}HVIRUHPLQDGHTXDGDV1RVVDV
QDVWD[DVGHMXURVGHPHUFDGRUHIHUHVHSULQFLSDOPHQWHjV FRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQFLDVGHDXGLWRULDREWLGDVDWpDGDWDGHQRVVRUHODWyULR7RGDYLDHYHQWRVRXFRQGLo}HVIXWXUDVSRGHP
REULJDo}HVGHORQJRSUD]RGD&RPSDQKLDVXMHLWDVDWD[DV OHYDUD&RPSDQKLDDQmRPDLVVHPDQWHUHPHPFRQWLQXLGDGHRSHUDFLRQDO‡$YDOLDPRVDDSUHVHQWDomRJHUDODHVWUXWXUDHRFRQWH~GRGDV
GHMXURVYDULiYHLV
GHPRQVWUDo}HVFRQWiEHLVLQFOXVLYHDVGLYXOJDo}HVHVHDVGHPRQVWUDo}HVFRQWiEHLVUHSUHVHQWDPDVFRUUHVSRQGHQWHVWUDQVDo}HVHRVHYHQWRV
GHPDQHLUDFRPSDWtYHOFRPRREMHWLYRGHDSUHVHQWDomRDGHTXDGD&RPXQLFDPRQRVFRPRVUHVSRQViYHLVSHODJRYHUQDQoDDUHVSHLWRHQWUH
&RQWDGRU$PLOWRQ4XHLUR]GD6LOYD
&5&3(2
RXWURVDVSHFWRVGRDOFDQFHSODQHMDGRGDpSRFDGDDXGLWRULDHGDVFRQVWDWDo}HVVLJQLILFDWLYDVGHDXGLWRULDLQFOXVLYHDVHYHQWXDLVGHILFLrQFLDV
'LUHWRULD5LFDUGR-HU{QLPR3HUHLUD5rJR-~QLRU
VLJQLILFDWLYDVQRVFRQWUROHVLQWHUQRVTXHLGHQWLILFDPRVGXUDQWHQRVVRVWUDEDOKRV5HFLIHGHPDUoRGH(5167 <281* $XGLWRUHV
H3HGUR3RQWXDO0DUOHWWL
,QGHSHQGHQWHV66&5&63))UDQFLVFRGD6LOYD3LPHQWHO&RQWDGRU&5&63273(
(92434)

 &RPSURPLVVRV  &RP EDVH QD FRPHUFLDOL]DomR GH
HQHUJLDHIHWLYDPHQWHUHDOL]DGDHPSHUtRGRVDQWHULRUHVD
&RPSDQKLDSUHYrTXHDFRPHUFLDOL]DomRGHHQHUJLDSDUDRV
SHUtRGRVIXWXURVVHUiHTXLYDOHQWHDVXDJHUDomRKLVWyULFD
UHVXOWDQGRQDVVHJXLQWHVSUHYLV}HVSDUDRVFRPSURPLVVRV
DVHUHPDVVXPLGRVSHOD&RPSDQKLD