DOEPE 20/04/2017 - Pág. 27 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 20 de abril de 2017
&RQWLQXDomR
Diário Oficial do Estado de Pernambuco - Poder Executivo
SUHVWDomRGHVHUYLoRVpVXDQDWXUH]DGHVHUYLoRS~EOLFRTXHILFDVRE
D UHVSRQVDELOLGDGH GR FRQFHVVLRQiULR 2XWUDV FDUDFWHUtVWLFDV FRPXQV D HVWHV FRQWUDWRV
VmR D DSDUWHTXHFRQFHGHRFRQWUDWRGHSUHVWDomRGHVHUYLoRV FRQFHGHQWH pXPyUJmR
S~EOLFRRXXPDHQWLGDGHS~EOLFDRXHQWLGDGHSULYDGDSDUDDTXDOIRLGHOHJDGRRVHUYLoR
E RFRQFHVVLRQiULRpUHVSRQViYHODRPHQRVSRUSDUWHGDJHVWmRGDLQIUDHVWUXWXUDHVHUYLoRV
UHODFLRQDGRVQmRDWXDQGRDSHQDVFRPRPHURDJHQWHHPQRPHGRFRQFHGHQWH F RFRQ
WUDWRHVWDEHOHFHRSUHoRLQLFLDODVHUFREUDGRSHORFRQFHVVLRQiULRUHJXODPHQWDQGRVXDV
UHYLV}HVGXUDQWHDYLJrQFLDGHVVHFRQWUDWRGHSUHVWDomRGHVHUYLoRVRXGHWHUPLQDDIRUPD
GH FiOFXOR SDUD GHILQLomR GR SUHoR G R FRQFHVVLRQiULR ILFD REULJDGR D HQWUHJDU D LQ
IUDHVWUXWXUDDRFRQFHGHQWHDRILQDOGRFRQWUDWRHPGHWHUPLQDGDVFRQGLo}HVSUHYLDPHQWH
HVSHFLILFDGDVSRUSHTXHQRRXQHQKXPYDORUDGLFLRQDOLQGHSHQGHQWHPHQWHGHTXHPWHQKD
VLGRRVHXILQDQFLDGRU1HVWHVWLSRVGHFRQWUDWRVRFRQFHVVLRQiULRDWXDFRPRSUHVWDGRUGH
VHUYLoRFRQVWUXLQGRRXPHOKRUDQGRDLQIUDHVWUXWXUDXVDGDSDUDSUHVWDUXPVHUYLoRS~EOL
FRDOpPGHRSHUDUHPDQWHUHVVDLQIUDHVWUXWXUD VHUYLoRVGHRSHUDomR GXUDQWHGHWHUPL
QDGRSUD]R2FRQFHVVLRQiULRGHYHUHFRQKHFHUHPHQVXUDUDUHFHLWDGRVVHUYLoRVTXHSUHV
WDGHDFRUGRFRPRV3URQXQFLDPHQWRV7pFQLFRV&3&±&RQWUDWRVGH&RQVWUXomRH&3&
±5HFHLWDV$PRUWL]DomRGRV$WLYRVGH&RQFHVVmR$ YLGD~WLOGHXPDWLYRLQWDQJtYHO
HPXPFRQWUDWRGHFRQFHVVmRGHVHUYLoRpRSHUtRGRDSDUWLUGRTXDOD(QWLGDGHWHPDFD
SDFLGDGHGHFREUDURS~EOLFRSHORXVRGDLQIUDHVWUXWXUDDWpRILQDOGRSHUtRGRGDFRQFHVVmR
0pWRGRVGHDPRUWL]DomRYLGDV~WHLVHYDORUHVUHVLGXDLVVmRUHYLVWRVDFDGDH[HUFtFLRIL
QDQFHLURHDMXVWDGRVFDVRVHMDDGHTXDGR )RUQHFHGRUHV$ FRQWDGHIRUQHFHGRUHV
FRPSUHHQGHRUHJLVWURGDVQRWDVILVFDLVRXIDWXUDVSURYHQLHQWHVGDFRQWUDWDomRGHVHUYLoRV
H FRPSUD GH RXWURV PDWHULDLV (VWHV SDVVLYRV VmR UHFRQKHFLGRV LQLFLDOPHQWH SHOR YDORU
MXVWRHQmRVmRDYDOLDGRVVXEVHTXHQWHPHQWHDRFXVWRDPRUWL]DGRSRUQmRKDYHULQFLGrQ
FLDGHMXURVVREUHRVPHVPRV$VFRQWDVGHIRUQHFHGRUHVH[LJtYHLVDSyVRVPHVHVVXE
VHTXHQWHVjGDWDGHHQFHUUDPHQWRGDVGHPRQVWUDo}HVFRQWiEHLVVmRFRQVLGHUDGDVFRPR
QmR FLUFXODQWHV 2EULJDo}HV 7UDEDOKLVWDV H 3UHYLGHQFLiULDV $V FRQWDV GH REUL
JDo}HV WUDEDOKLVWDV H SUHYLGHQFLiULDV HQJOREDP VDOiULRV H RUGHQDGRV H VHXV HQFDUJRV
SDJRVQRPrVVHJXLQWHDRTXDOIRUDPLQFRUULGRVHRVUHFROKLPHQWRVGHFRUUHQWHVGHREUL
JDo}HVSDWURQDLVHHPSUHJDWtFLDVUHIHUHQWHVjIROKDGHSDJDPHQWREHPFRPRDVUHWHQo}HV
QDIRQWHUHODWLYDVjSUHVWDGRUHVGHVHUYLoR 3HVVRD-XUtGLFD DVSURYLV}HVGHIpULDVHVHXV
UHVSHFWLYRVHQFDUJRV(VWHVSDVVLYRVVmRUHFRQKHFLGRVLQLFLDOPHQWHSHORYDORUMXVWRHQmR
VmRDYDOLDGRVVXEVHTXHQWHPHQWHDRFXVWRDPRUWL]DGRSRUQmRKDYHULQFLGrQFLDGHMXURV
VREUHRVPHVPRV2EULJDo}HVILVFDLVDUHFROKHU,PSRVWRGHUHQGDHFRQWULEXLomR
VRFLDO 2,PSRVWRGH5HQGDHD&RQWULEXLomR6RFLDOGRH[HUFtFLRFRUUHQWHHGLIHULGRVmR
FDOFXODGRVFRPEDVHQDVDOtTXRWDVGHDFUHVFLGDVGRDGLFLRQDOGHVREUHROXFUR
WULEXWiYHOH[FHGHQWHGH5 GX]HQWRVHTXDUHQWDPLO SDUDLPSRVWRGHUHQGDH
VREUHROXFURWULEXWiYHOSDUDFRQWULEXLomRVRFLDOVREUHROXFUROtTXLGRHFRQVLGHUDPDFRP
SHQVDomRGHSUHMXt]RVILVFDLVHEDVHQHJDWLYDGHFRQWULEXLomRVRFLDOOLPLWDGDDGR
OXFURUHDO$ GHVSHVDFRPLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOFRPSUHHQGHRVLPSRV
WRVGHUHQGDFRUUHQWHVHGLIHULGRV2LPSRVWRFRUUHQWHHRLPSRVWRGLIHULGRVmRUHFRQKHFLGRV
QRUHVXOWDGRDPHQRVTXHHVWHMDPUHODFLRQDGRVDFRPELQDomRGHQHJyFLRVRXLWHQVGLUH
WDPHQWHUHFRQKHFLGRVQRSDWULP{QLROtTXLGRRXHPRXWURVUHVXOWDGRVDEUDQJHQWHV2LP
SRVWRFRUUHQWHpRLPSRVWRDSDJDURXDUHFHEHUHVSHUDGRVREUHROXFURRXSUHMXt]RWULE
XWiYHOGRH[HUFtFLRDWD[DVGHLPSRVWRVGHFUHWDGDVRXVXEVWDQWLYDPHQWHGHFUHWDGDVQD
GDWDGHDSUHVHQWDomRGDVGHPRQVWUDo}HVILQDQFHLUDVHTXDOTXHUDMXVWHDRVLPSRVWRVDSDJDU
FRPUHODomRDRVH[HUFtFLRVDQWHULRUHV,PSRVWRVREUHYHQGDV5HFHLWDVGHVSHVDVHDWLYRV
VmRUHFRQKHFLGRVOtTXLGRVGRVLPSRVWRVVREUHYHQGDVH[FHWRTXDQGRRVLPSRVWRVLQFRU
ULGRV QD FRPSUD GH EHQV RX VHUYLoRV QmR IRU UHFXSHUiYHO MXQWR jV DXWRULGDGHV ILVFDLV
KLSyWHVHHPTXHRLPSRVWRVREUHYHQGDVpUHFRQKHFLGRFRPRSDUWHGRFXVWRGHDTXLVLomR
GRDWLYRRXGRLWHPGHGHVSHVDFRQIRUPHRFDVR2XWUDV2EULJDo}HVD3DJDU $V
RXWUDVREULJDo}HVVmRUHFRQKHFLGDVLQLFLDOPHQWHSHORYDORUMXVWR$SyVRUHFRQKHFLPHQWR
LQLFLDOHVVHVSDVVLYRVVmRPHGLGRVSHORFXVWRDPRUWL]DGRDWUDYpVGRPpWRGRGRVMXURVHIH
WLYRV$WHQGHQGRDRSULQFtSLRGDUHOHYkQFLDFRQWiELODVREULJDo}HVVRFLDLVTXHSRVVXDP
H[LJLELOLGDGHGHQWURGHDWpPHVHVIRUDPFRQVLGHUDGDVLVHQWRVGHGHVSHVDVGHMXURV
3URYLV}HV *HUDO3URYLV}HVVmRUHFRQKHFLGDVTXDQGRD&RPSDQKLDWHPXPDREULJDomR
SUHVHQWH OHJDORXQmRIRUPDOL]DGD HPFRQVHTXrQFLDGHXPHYHQWRSDVVDGRpSURYiYHO
TXHEHQHItFLRVHFRQ{PLFRVVHMDPUHTXHULGRVSDUDOLTXLGDUDREULJDomRHXPDHVWLPDWLYD
FRQILiYHOGRYDORUGDREULJDomRSRVVDVHUIHLWD4XDQGRD&RPSDQKLDHVSHUDTXHRYDORU
GHXPDSURYLVmRVHMDUHHPEROVDGRHPWRGRRXHPSDUWHRUHHPEROVRpUHFRQKHFLGRFRPR
XPDWLYRVHSDUDGRPDVDSHQDVTXDQGRRUHHPEROVRIRUSUDWLFDPHQWHFHUWR$ GHVSHVDUHO
DWLYDDTXDOTXHUSURYLVmRpDSUHVHQWDGDQDGHPRQVWUDomRGRUHVXOWDGROtTXLGDGHTXDO
TXHUUHHPEROVR&DVRDSUD]RHVWLPDGRSDUDDOLTXLGDomRGDVSURYLV}HVRFRUUDHPSUD]R
VXSHULRUDPHVHVDSyVRHQFHUUDPHQWRGRH[HUFtFLRVRFLDOVXEVHTXHQWHHVWDVHUiFODV
VLILFDGDQRSDVVLYRQmRFLUFXODQWH3URYLV}HVSDUDULVFRVWULEXWiULRVFtYHLVHWUDEDOKLVWDV $
&RPSDQKLDpSDUWHGHGLYHUVRVSURFHVVRVMXGLFLDLVHDGPLQLVWUDWLYRV3URYLV}HVVmRFRQ
VWLWXtGDVSDUDWRGRVRVSURFHVVRVMXGLFLDLVSDUDRVTXDLVpSURYiYHOTXHKDMDXPDVDtGDGH
UHFXUVRVSDUDOLTXLGDUDFRQWLQJrQFLDREULJDomRHXPDHVWLPDWLYDUD]RiYHOSRVVDVHUIHLWD
$ DYDOLDomRGDSUREDELOLGDGHGHSHUGDLQFOXLDDYDOLDomRGDVHYLGrQFLDVGLVSRQtYHLVDKL
HUDUTXLDGDVOHLVDVMXULVSUXGrQFLDVGLVSRQtYHLVDVGHFLV}HVPDLVUHFHQWHVQRVWULEXQDLV
HVXDUHOHYkQFLDQRRUGHQDPHQWRMXUtGLFREHPFRPRDDYDOLDomRGRVDGYRJDGRVH[WHUQRV
$VSURYLV}HVVmRUHYLVDGDVHDMXVWDGDVSDUDOHYDUHPFRQWDDOWHUDo}HVQDVFLUFXQVWkQFLDV
WDLVFRPRSUD]RGHSUHVFULomRDSOLFiYHOFRQFOXV}HVGHLQVSHo}HVILVFDLVRXH[SRVLo}HVDGL
FLRQDLVLGHQWLILFDGDVFRPEDVHHPQRYRVDVVXQWRVRXGHFLV}HVGHWULEXQDLV&DVRDSUD]R
HVWLPDGRSDUDDOLTXLGDomRGDVSURYLV}HVRFRUUDHPSUD]RVXSHULRUDPHVHVDSyVRHQFHU
UDPHQWRGRH[HUFtFLRVRFLDOVXEVHTXHQWHHVWDVHUiFODVVLILFDGDQRSDVVLYRQmRFLUFXODQWH
&DSLWDO6RFLDO $o}HVRUGLQiULDV $o}HVRUGLQiULDVVmRFODVVLILFDGDVFRPRSDWULP{QLR
OtTXLGR&XVWRVDGLFLRQDLVGLUHWDPHQWHDWULEXtYHLVjHPLVVmRGHDo}HVHRSo}HVGHDo}HV
VmRUHFRQKHFLGRVFRPRGHGXomRGRSDWULP{QLROtTXLGROtTXLGRGHTXDLVTXHUHIHLWRVWULE
XWiULRV$o}HVSUHIHUHQFLDLV2FDSLWDOSUHIHUHQFLDOpFODVVLILFDGRFRPRSDWULP{QLROtTXLGR
FDVRVHMDQmRUHVJDWiYHORXVRPHQWHUHVJDWiYHOjHVFROKDGD&RPSDQKLD$o}HVSUHIHU
HQFLDLVQmRGmRGLUHLWRDYRWRHSRVVXHPSUHIHUrQFLDQDOLTXLGDomRGDVXDSDUFHODGRFDS
LWDOVRFLDO5HVHUYDGHFDSLWDO $V5HVHUYDVGH&DSLWDOVmRFRQVWLWXtGDVGHYDORUHVUH
FHELGRVSHODFRPSDQKLDHTXHQmRWUDQVLWDPSHOR5HVXOWDGRFRPRUHFHLWDVSRUVHUHIHULUHP
DYDORUHVGHVWLQDGRVDUHIRUoRGHVHXFDSLWDOVHPWHUHPFRPRFRQWUDSDUWLGDVTXDOTXHUHV
IRUoRGDHPSUHVDHPWHUPRVGHHQWUHJDGHEHQVRXGHSUHVWDomRGHVHUYLoRV(VVDVVmR
WUDQVDo}HVGHFDSLWDOFRPRVVyFLRV5HVHUYDGHOXFURV $V5HVHUYDVGH/XFURVVmR
FRQVWLWXtGDVSRUYDORUHVUHFHELGRVGD8QLmRHTXHQmRWUDQVLWDPSHOR5HVXOWDGRFRPRUH
FHLWDV(VVHVVHUHIHUHPDVXEYHQo}HVSDUDLQYHVWLPHQWRV5HFHLWDRSHUDFLRQDO$
UHFHLWDRSHUDFLRQDOGDYHQGDGHEHQVQRFXUVRQRUPDOGDVDWLYLGDGHVpPHGLGDSHORYDORU
MXVWRGDFRQWUDSUHVWDomRUHFHELGDRXDUHFHEHU$ UHFHLWDRSHUDFLRQDOpUHFRQKHFLGDTXDQ
GRH[LVWHHYLGrQFLDFRQYLQFHQWHGHTXHRVULVFRVHEHQHItFLRVPDLVVLJQLILFDWLYRVLQHUHQWHV
DSURSULHGDGHGRVEHQVIRUDPWUDQVIHULGRVSDUDRFRPSUDGRUGHTXHIRUSURYiYHOTXHRV
EHQHItFLRVHFRQ{PLFRVILQDQFHLURVIOXLUmRSDUDDHQWLGDGHGHTXHRVFXVWRVDVVRFLDGRVH
DSRVVtYHOGHYROXomRGHPHUFDGRULDVSRGHVHUHVWLPDGDGHPDQHLUDFRQILiYHOGHTXHQmR
KDMDHQYROYLPHQWRFRQWtQXRFRPRVEHQVYHQGLGRVHGHTXHRYDORUGDUHFHLWDRSHUDFLRQDO
SRVVDVHUPHQVXUDGDGHPDQHLUDFRQILiYHO&DVRVHMDSURYiYHOTXHGHVFRQWRVVHUmRFRQ
FHGLGRVHRYDORUSRVVDVHUPHQVXUDGRGHPDQHLUDFRQILiYHOHQWmRRGHVFRQWRpUHFRQ
KHFLGRFRPRXPDUHGXomRGDUHFHLWDRSHUDFLRQDOFRQIRUPHDVYHQGDVVmRUHFRQKHFLGDV
2PRPHQWRFRUUHWRGDWUDQVIHUrQFLDGHULVFRVHEHQHItFLRVYDULDGHSHQGHQGRGDVFRQGLo}HV
LQGLYLGXDLVGRFRQWUDWRGHYHQGD7RGDYLDSDUDDOJXQVHPEDUTXHVLQWHUQDFLRQDLVDWUDQV
IHUrQFLDRFRUUHPHGLDQWHRFDUUHJDPHQWRGDVPHUFDGRULDVQRWUDQVSRUWDGRUSHUWLQHQWHQR
SRUWRGRYHQGHGRU9LDGHUHJUDRFRPSUDGRUQmRWHPGLUHLWRGHGHYROXomRSDUDWDLVSUR
GXWRV 5HFHLWDVILQDQFHLUDVHGHVSHVDVILQDQFHLUDV$VUHFHLWDVILQDQFHLUDVDEUDQJHP
UHFHLWDV GH MXURV VREUH IXQGRV LQYHVWLGRV LQFOXLQGR DWLYRV ILQDQFHLURV GLVSRQtYHLV SDUD
YHQGD JDQKRVQDDOLHQDomRGHDWLYRVILQDQFHLURVGLVSRQtYHLVSDUDYHQGDHYDULDo}HVQR
YDORUMXVWRGHDWLYRVILQDQFHLURVPHQVXUDGRVSHORYDORUMXVWRSRUPHLRGRUHVXOWDGR$ UH
FHLWDGHMXURVpUHFRQKHFLGDQRUHVXOWDGRDWUDYpVGRPpWRGRGRVMXURVHIHWLYRV$VGHVSHVDV
ILQDQFHLUDVDEUDQJHPGHVSHVDVFRPMXURVVREUHHPSUpVWLPRVOtTXLGDVGRGHVFRQWRDYDORU
SUHVHQWHGDVSURYLV}HVYDULDo}HVQRYDORUMXVWRGHDWLYRVILQDQFHLURVPHQVXUDGRVSHORYDORU
MXVWR SRU PHLR GR UHVXOWDGR H SHUGDV SRU UHGXomR DR YDORU UHFXSHUiYHO LPSDLUPHQW UH
FRQKHFLGDVQRVDWLYRVILQDQFHLURV &DL[DH(TXLYDOHQWHVGH&DL[D
(P5HDLV
&DL[D
%DQFRVFRQWDVPRYLPHQWR
%DQFRVDSOLFDo}HVGHOLTXLGH]LPHGLDWD
7RWDO
$VGLVSRQLELOLGDGHVDSUHVHQWDGDVQDVLQVWLWXLo}HVILQDQFHLUDVFRUUHVSRQGHPDRVUHFHELPHQWRV
GDVRSHUDo}HVGHYHQGDGHVHUYLoRGHDUPD]HQDJHPDOXJXHLVDUUHQGDPHQWRHWDULIDVSRU
WXiULDV$VDSOLFDo}HVILQDQFHLUDVGHOLTXLGH]LPHGLDWDGD&RPSDQKLDFRQVWLWXHPHPVXD
WRWDOLGDGHGHUHQGDIL[DHSRVVXHPUHQGLPHQWRVDWUHODGRVjYDULDomRGR&',SRGHQGR
VHUUHVJDWDGRVGHDFRUGRFRPDVQHFHVVLGDGHVGHUHFXUVRVGD&RPSDQKLD1mRIRUDPYHU
LILFDGDVH[SRVLomRGRJUXSRDULVFRVGHWD[DVGHMXURKDMDYLVWDTXHRVHTXLYDOHQWHVDFDL[D
VHUHIHUHPDDSOLFDo}HVILQDQFHLUDVHPUHQGDIL[DHHVWmRUHSUHVHQWDGDVSRUUHFXUVRVDSOL
FDGRVPDMRULWDULDPHQWHHPIXQGRVGHLQYHVWLPHQWRGHUHQGDIL[DFXMDUHQWDELOLGDGHWHQGH
DVHLJXDODUjWD[D',(VVDVRSHUDo}HVVmRUHVJDWiYHLVHPSUD]RLQIHULRUD GLDVGDGDWD
GREDODQoR
&RQWDVD5HFHEHUGH&OLHQWHV
(P5HDLV
'XSOLFDWDVDUHFHEHU
-XURV7UDQVFRUULGRV
3HUGDVHVWLPDGDVSDUDFUpGLWRVGH
OLTXLGDomRGXYLGRVD
7RWDO
&LUFXODQWH
1mR&LUFXODQWH
&RQIRUPHGLVSRVWRQR$UWGD/HLRVYDORUHVDUHFHEHUGHORQJRSUD]RVmR
DMXVWDGRVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGDWD[DGHMXURVHIHWLYD$ FRP
SRVLomRGHFRQWDVDUHFHEHUGHFOLHQWHVSRUYHQFLPHQWRpDVHJXLQWH
(P5HDLV
9DORUHVDYHQFHU
9HQFLGRV
$WpGLDV
(QWUHH GLDV
(QWUH HGLDV
(QWUHHGLDV
$FLPDGHGLDV
3HUGDVHVWLPDGDVSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
$ H[SRVLomRPi[LPDDRULVFRGHFUpGLWRGD&RPSDQKLDpRYDORUGDVFRQWDVDUHFHEHUPHQ
FLRQDGDV DFLPD 2 YDORU GR ULVFR HIHWLYR GH HYHQWXDLV SHUGDV HQFRQWUDVH DSUHVHQWDGR
FRPRVHQGRDHVWLPDWLYDGHSHUGDVSDUDGHYHGRUHVGXYLGRVRVHTXHDGYpPGDSRVVLELOL
GDGHGD&RPSDQKLDQmRUHFHEHUYDORUHVGHFRUUHQWHVGHRSHUDo}HVGHYHQGDV$ HVWLPD
WLYDGHSHUGDVSDUDGHYHGRUHVGXYLGRVRVIRLFDOFXODGDFRPEDVHQDDQiOLVHGHULVFRGRV
FUpGLWRVTXHFRQWHPSODRKLVWyULFRGHSHUGDVDVLWXDomRLQGLYLGXDOGRVFOLHQWHVDVLWXDomR
GRJUXSRHFRQ{PLFRDRTXDOSHUWHQFHPDVJDUDQWLDVUHDLVSDUDRVGpELWRVHDDYDOLDomR
GRVFRQVXOWRUHVMXUtGLFRVHpFRQVLGHUDGDVXILFLHQWHSDUDFREULUHYHQWXDLVSHUGDVVREUHRV
,PRELOL]DGR
(P5HDLV
9HtFXORV
0yYHLVHXWHQVtOLRV
0iTXLQDVHHTXLSDPHQWRV
&RPSXWDGRUHVHSHULIpULFRV
6XEWRWDO
,PRELOL]DGRHPDQGDPHQWR
6XEWRWDO
7RWDO
0RYLPHQWDomR
GRVVDOGRV
(P5HDLV
6DOGRHP
$GLo}HV
$OLHQDo}HVHRXEDL[DV
'HSUHFLDomR
6DOGRHP
9LGD~WLO
PpGLDHVWLPDGD
DQRV
DQRV
DQRV
DQRV
Ano XCIV • NÀ 73 - 27
YDORUHVDUHFHEHU$ PRYLPHQWDomRGDSURYLVmRSDUDULVFRVGHFUpGLWRHVWiGHPRQVWUDGD
DEDL[R
0RYLPHQWDomR
(P5HDLV
6DOGRHP
-XURVWUDQVFRUULGRQRH[HUFtFLR
&UpGLWRVUHFXSHUDGRVQRH[HUFtFLR
&UpGLWRVEDL[DGRVGHILQLWLYDPHQWHGDSRVLomR
6DOGRHP
,PSRVWRVH&RQWULEXLo}HVD5HFXSHUDU
(P5HDLV
&RUUHQWH
,PSRVWRGH5HQGD3HVVRD-XUtGLFD
&RQWULEXLomR6RFLDOVREUH/XFUR/tTXLGR
3,6H&2),16
2XWURVLPSRVWRV
7RWDO
1mRKRXYHUHJLVWURGHFUpGLWRSURYHQLHQWHGRGLIHULPHQWRGHWULEXWRVIHGHUDLV ,53-&6//
HPIXQomRGDDGPLQLVWUDomRQmRSRVVXLUFHUWH]DDUHVSHLWRGRVUHVXOWDGRVDVHUHPDSX
UDGRVQRVSUy[LPRVH[HUFtFLRVVRFLDLV
(PSUpVWLPRVH$GLDQWDPHQWRV
(P5HDLV
$GLDQWDPHQWRVDIXQFLRQiULRV
2XWURV
7RWDO
2VDOGRGHSDJDPHQWRVDQWHFLSDGRVDHPSUHJDGRVFRUUHVSRQGHDDGLDQWDPHQWRVIHLWRVD
IXQFLRQiULRVSRUFRQWDGHIpULDVHRXWUDVJUDWLILFDo}HV
325786±,QVWLWXWRGH3UHYLGrQFLD3ULYDGD2VDOGRDUHFHEHUGR325786,QVWLWX
WRGH6HJXULGDGH6RFLDO VDOGRHP FRUUHVSRQGHDSDJDPHQWRVGD
3UHYLGrQFLD3ULYDGDGHIXQFLRQiULRVGD&2'(51±&RPSDQKLDGDV'RFDVGR5LR*UDQGH
GR1RUWHUHDOL]DGRVSHOR3RUWRGR5HFLIHFRQIRUPH&RQYrQLRGH'HOHJDomRQ
HQWUHD8QLmR 0LQLVWpULRGRV7UDQVSRUWHV FRPLQWHUYHQLrQFLDGD&2'(51HR(VWDGRGH
3HUQDPEXFRFRPDLQWHUYHQLrQFLDGR3RUWRGR5HFLIH$ 3RUWRGR5HFLIH6$ HQWHQGHTXH
R &RQYrQLR GH 'HOHJDomR IRL HGLWDGR FRQVLGHUDQGRVH QmR D WUDQVIHUrQFLD PDV VLP D
FHVVmRGHHPSUHJDGRVGD&2'(51SDUDDHPSUHVD3RUWRGR5HFLIH6$YROWDQGRDSHU
WHQFHUDRTXDGURGHHPSUHJDGRVGD&2'(51RTXHHQVHMRXRTXHVWLRQDPHQWRMXGLFLDO
FRQIRUPHSURFHVVRQ GDWDGRGH
7D[D$QXDOGH
'HSUHFLDomR
&XVWR
'HSUHFLDomR
DFXPXODGD
/tTXLGRHP
9HtFXORV
0yYHLVH
XWHQVtOLRV
0DTXLQDVH
HTXLSDPHQWRV
&RPSXWDGRUHV
HSHULIpULFRV
'HIHQVDV
,QVWDODo}HV
3DYLPHQWDo}HV
,PRELOL]DGR
HP
DQGDPHQWR
/tTXLGRHP
7RWDO
(PGH-DQHLURGHRVDWLYRVLPRELOL]DGRVUHODFLRQDGRVjVRSHUDo}HVGD3RUWRGR5HFLIH6$ 'HIHQVDV,QVWDODo}HV3DYLPHQWDo}HVH,PRELOL]DGRHP$QGDPHQWR IRUDPFRQ
YHUWLGRVHP$WLYRV,QWDQJtYHLVGH&RQFHVVmRKDMDYLVWDTXHWDLVDWLYRVIRUDPFRQVWUXtGRVPHGLDQWH&RQWUDWRGH&RQFHVVmRFHOHEUDGRHQWUHD8QLmR)HGHUDWLYDGR%UDVLO SRGHUFRQFH
GHQWH HD3RUWRGR5HFLIH6$ FRQFHVVLRQiULR 9LGH1RWD([SOLFDWLYDQR
,QWDQJtYHO
7D[DVPpGLDV
DQXDLVGH
$PRUWL]DomR
/tTXLGRHP
/tTXLGRHP
'HVFULomR
DPRUWL]DomR
&XVWR
DFXPXODGD
6RIWZDUH
7RWDO
6RIWZDUH
0RYLPHQWDomRGRVVDOGRV
(P5HDLV
6DOGRHP
$GLo}HV
$OLHQDo}HVHRXEDL[DV
$PRUWL]DomR
6DOGRHP
,QWDQJtYHOGH&RQFHVVmR
7HPSRGD
&RQFHVVmR
$PRUWL]DomR
/tTXLGRHP
/tTXLGRHP
(P5HDLV
DQRV
&XVWR
DFXPXODGD
'HIHQVDV
,QVWDODo}HV
3DYLPHQWDo}HV
6XEWRWDO
,QWDQJtYHOHP
DQGDPHQWR
6XEWRWDO
7RWDO
,QWDQJtYHOHP
(P5HDLV6DOGRHP
'HIHQVDV
,QVWDODo}HV
3DYLPHQWDo}HV
$QGDPHQWR
7RWDO
$GLo}HV
$OLHQDo}HVHRXEDL[DV
7UDQVIHUrQFLDSDUDR,QWDQJtYHO
$PRUWL]DomR
6DOGRHP
1HVWHVWLSRVGHFRQWUDWRVRFRQFHVVLRQiULRDWXDFRPRSUHVWDGRUGHVHUYLoRFRQVWUXLQGRRXPHOKRUDQGRDLQIUDHVWUXWXUDXVDGDSDUDSUHVWDUXPVHUYLoRS~EOLFRDOpPGHRSHUDUHPDQ
WHUHVVDLQIUDHVWUXWXUD VHUYLoRVGHRSHUDomR GXUDQWHGHWHUPLQDGRSUD]R1D3RUWRGR5HFLIH6$RSUD]RDFRUGDGRGDFRQFHVVmRpGHDQRVVHQGRHVWHRSUD]RXWLOL]DGRSDUDR
FiOFXORGDDPRUWL]DomRGRVUHIHULGRVGLUHLWRV2LQWDQJtYHOGHFRQFHVVmRHVWiFRPSRVWRSHORVYDORUHVUHSDVVDGRVSHOR*RYHUQRGR(VWDGRGH3HUQDPEXFRDFLRQLVWDFRQWURODGRUH
SHOD8QLmRDPERVFRPDILQDOLGDGHGHFXVWHDUREUDVFRQWUDWDGDVSHOD3RUWRGR5HFLIH6$
)RUQHFHGRUHV 2VVDOGRVGHPRQVWUDGRVDEDL[RHVWmRUHSUHVHQWDGRVSRUREULJDo}HV
FRPIRUQHFHGRUHVGLYHUVRVSURYLVLRQDGRVSHODWUDQVIHUrQFLDGDSURSULHGDGHGDVDTXLVLo}HV
(P5HDLV
)RUQHFHGRUHV
7RWDO
&LUFXODQWH
1mR&LUFXODQWH
'HVGHRH[HUFtFLRGHD$GPLQLVWUDomRGD3RUWRGR5HFLIH6$ GHFLGLXWUDQVIHULUSDUWH
GRV VDOGRV DWp HQWmR PDQWLGRV QR SDVVLYR FLUFXODQWH SDUD R SDVVLYR QmR FLUFXODQWH HP
IXQomRGHQmRKDYHUSUHYLVmRSDUDDOLTXLGDomRGRVUHIHULGRVYDORUHVDFXUWRSUD]R
2EULJDo}HV7UDEDOKLVWDVH3UHYLGHQFLiULDV
(P5HDLV
3URYLV}HVGHIpULDVHHQFDUJRV
2EULJDo}HVWUDEDOKLVWDVHSUHYLGHQFLiULDV
2UGHQDGRVHVDOiULRVDSDJDU
(QFDUJRVVRFLDLVDSDJDU
,166
,166)RQWH
)*76
325786
2XWURV
7RWDO
2EULJDo}HV)LVFDLVD5HFROKHU&RUUHVSRQGHPDRVVDOGRVGHWULEXWRVSUySULRVHUHWL
GRVGHWHUFHLURVDUHFROKHU
(P5HDLV
3$6(3
&2),16
,PSRVWRVREUHVHUYLoRV,66
7ULEXWRV5HWLGRVQDIRQWH
7RWDO
325786±,QVWLWXWRGH6HJXULGDGH6RFLDO2VDOGRHPGH5
VH UHIHUH DR PRQWDQWH GDV FRQWULEXLo}HV SDWURQDLV DR SODQR GH EHQHItFLRV 325786 D
SDJDUMXQWRD325786±,QVWLWXWRGH6HJXULGDGH6RFLDO SDUWHGRVYDORUHVUHODWLYRVDRV
DQRVGHD
'pELWRV)LVFDLVH3UHYLGHQFLiULRV 2VDOGRHPQRYDORUGH5
UHIHUHVHDGpELWRVSUHYLGHQFLiULRVUHODWLYRVDSDUFHODPHQWRGH,166SURYHQLHQWHGRSHUtR
GRDQWHULRUDDVVXQomRSHOD3RUWRGR5HFLIH6$ GDVDWLYLGDGHVGR3RUWRGR5HFLIHFXMD
PDQXWHQomRQRSDVVLYRGDFRPSDQKLDGHFRUUHGHVWHVVHHQFRQWUDUHPHPSURFHVVRGHGLV
FXVVmRQDHVIHUDDGPLQLVWUDWLYDMXQWRD&RPSDQKLDDQWHFHVVRUDVHPSUD]RHVWLPDGRSDUD
DVXDUHVROXomR
&RQWLQXD