DOEPE 25/04/2018 - Pág. 47 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 25 de abril de 2018
Diário Oficial do Estado de Pernambuco - Poder Executivo
M&G Polímeros Brasil S.A. -
>>>continuação
Ano XCV • NÀ 75 - 47
CNPJ nº 07.079.511/0001-90
5HODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDV
IUDXGHRXHUUR1DHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDVD$GPLQLVWUDomRpUHVSRQViYHOSHODDYDOLDomR • Avaliamos a adequação das políticas contábeis utilizadas e a razoabilidade das estimativas contábeis e respectivas divulgações feitas
da capacidade de a Companhia continuar operando, divulgando, quando aplicável, os assuntos relacionados com a sua continuidade pela Administração.
RSHUDFLRQDO H R XVR GHVVD EDVH FRQWiELO QD HODERUDomR GDV GHPRQVWUDo}HV ¿QDQFHLUDV LQGLYLGXDLV H FRQVROLGDGDV D QmR VHU TXH D • Concluímos sobre a adequação do uso, pela administração, da base contábil de continuidade operacional e, com base nas evidências
administração pretenda liquidar a Companhia ou cessar suas operações, ou não tenha nenhuma alternativa realista para evitar o GH DXGLWRULD REWLGDV VH H[LVWH LQFHUWH]D UHOHYDQWH HP UHODomR D HYHQWRV RX FRQGLo}HV TXH SRVVDP OHYDQWDU G~YLGD VLJQL¿FDWLYD HP
encerramento das operações.
relação à capacidade de continuidade operacional da Companhia. Se concluirmos que existe incerteza relevante, devemos chamar
Os responsáveis pela governança da Companhia são aqueles com responsabilidade pela supervisão do processo de elaboração das DWHQomRHPQRVVRUHODWyULRGHDXGLWRULDSDUDDVUHVSHFWLYDVGLYXOJDo}HVQDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDVRX
GHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDV
LQFOXLUPRGL¿FDomRHPQRVVDRSLQLmRVHDVGLYXOJDo}HVIRUHPLQDGHTXDGDV1RVVDVFRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQFLDV
5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDV
de auditoria obtidas até a data de nosso relatório. Todavia, eventos ou condições futuras podem levar a Companhia a não mais se manter
1RVVRVREMHWLYRVVmRREWHUVHJXUDQoDUD]RiYHOGHTXHDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDVWRPDGDVHPFRQMXQWR em continuidade operacional.
estão livres de distorção relevante, independentemente se causada por fraude ou erro, e emitir relatório de auditoria contendo nossa opinião. $YDOLDPRV D DSUHVHQWDomR JHUDO D HVWUXWXUD H R FRQWH~GR GDV GHPRQVWUDo}HV ¿QDQFHLUDV LQGLYLGXDLV H FRQVROLGDGDV LQFOXVLYH DV
Segurança razoável é um alto nível de segurança, mas não uma garantia de que a auditoria realizada de acordo com as normas brasileiras e GLYXOJDo}HVHVHDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDVUHSUHVHQWDPDVFRUUHVSRQGHQWHVWUDQVDo}HVHRVHYHQWRVGH
internacionais de auditoria sempre detectam as eventuais distorções relevantes existentes. As distorções podem ser decorrentes de fraude maneira compatível com o objetivo de apresentação adequada.
RXHUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQGRLQGLYLGXDOPHQWHRXHPFRQMXQWRSRVVDPLQÀXHQFLDUGHQWURGHXPDSHUVSHFWLYDUD]RiYHODV 2EWHPRVHYLGrQFLDGHDXGLWRULDDSURSULDGDHVX¿FLHQWHUHIHUHQWHjVLQIRUPDo}HV¿QDQFHLUDVGDVHQWLGDGHVRXDWLYLGDGHVGHQHJyFLR
GHFLV}HVHFRQ{PLFDVGRVXVXiULRVWRPDGDVFRPEDVHQDVUHIHULGDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDV
GRJUXSRSDUDH[SUHVVDUXPDRSLQLmRVREUHDVGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDV6RPRVUHVSRQViYHLVSHODGLUHomRVXSHUYLVmR
&RPRSDUWHGDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDH[HUFHPRVMXOJDPHQWRSUR¿VVLRQDO e desempenho da auditoria do grupo e, consequentemente, pela opinião de auditoria.
HPDQWHPRVFHWLFLVPRSUR¿VVLRQDODRORQJRGDDXGLWRULD$OpPGLVVR
Comunicamo-nos com os responsáveis pela governança a respeito, entre outros aspectos, do alcance planejado, da época da auditoria
,GHQWL¿FDPRVHDYDOLDPRVRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDVLQGHSHQGHQWHPHQWH HGDVFRQVWDWDo}HVVLJQL¿FDWLYDVGHDXGLWRULDLQFOXVLYHDVHYHQWXDLVGH¿FLrQFLDVVLJQL¿FDWLYDVQRVFRQWUROHVLQWHUQRVTXHLGHQWL¿FDPRV
se causada por fraude ou erro, planejamos e executamos procedimentos de auditoria em resposta a tais riscos, bem como obtemos durante nossos trabalhos.
HYLGrQFLDGHDXGLWRULDDSURSULDGDHVX¿FLHQWHSDUDIXQGDPHQWDUQRVVDRSLQLmR2ULVFRGHQmRGHWHFomRGHGLVWRUomRUHOHYDQWHUHVXOWDQWH
São Paulo, 24 de abril 2018.
GHIUDXGHpPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHDIUDXGHSRGHHQYROYHURDWRGHEXUODURVFRQWUROHVLQWHUQRVFRQOXLRIDOVL¿FDomR
omissão ou representações falsas intencionais.
Rita de C. S. de Freitas
(5167 <281*$XGLWRUHV,QGHSHQGHQWHV66
• Obtemos entendimento dos controles internos relevantes para a auditoria para planejarmos procedimentos de auditoria apropriados às
Contadora CRC-1SP214160/O-5
CRC-2SP015199/O-6
FLUFXQVWkQFLDVPDVQmRFRPRREMHWLYRGHH[SUHVVDUPRVRSLQLmRVREUHDH¿FiFLDGRVFRQWUROHVLQWHUQRVGD&RPSDQKLD
(101059)
6$17$*$%5,(/$(1(5*e7,&$6$&13-1±5HODWyULRGD$GPLQLVWUDomR'DQGRFXPSULPHQWR
jVGHWHUPLQDo}HVOHJDLVHHVWDWXWiULDVVXEPHWHPRVjDSUHFLDomRGRV6HQKRUHV$FLRQLVWDV&OLHQWHV)RUQHFHGRUHVHj6RFLHGDGHHP
JHUDO HVWH 5HODWyULR GD $GPLQLVWUDomR H DV 'HPRQVWUDo}HV &RQWiEHLV UHIHUHQWHV DR H[HUFtFLR VRFLDO ILQGR HP
DFRPSDQKDGRV GR 5HODWyULR GRV $XGLWRUHV ,QGHSHQGHQWHV 2V UHVXOWDGRV GH IRUDP ERQV PDV DV GLILFXOGDGHV H RV ULVFRV
DXPHQWDUDPPXLWRHVSHFLDOPHQWHHPIXQomRGDFUHVFHQWH³MXGLFLDOL]DomR´GR6HWRU(OpWULFRHGHVXDVFRQVHTXrQFLDV,QREVWDQWHHVVDV
GLILFXOGDGHVD&RPSDQKLDREWHYHHPXPDUHFHLWDOLTXLGDGH5PLOK}HVHXPOXFUROtTXLGRGH5PLOK}HV5HFLIH±
3($'LUHWRULD
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR3HUtRGRVILQGRVHPGHGH]HPEURGHH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
5HVHUYDVGHOXFURV
'LYLGHQGRV
DGLFLRQDLV
/XFURV
&DSLWDO 5HVHUYD
SURSRVWRV
OHJDO
DFXPXODGRV
7RWDO
VRFLDO
6DOGRVHPGHGH]HPEURGH
'LVWULEXLomRGHGLYLGHQGRV
/XFUROtTXLGRGRSHUtRGR
'HVWLQDomRGROXFUR
5HVHUYDOHJDO
'LYLGHQGRVPtQLPRVREULJDWyULRV
'LYLGHQGRVDGLFLRQDLVGLVWULEXtGRVHSURSRVWRV
6DOGRVHPGHGH]HPEURGH
'LVWULEXLomRGHGLYLGHQGRV
/XFUROtTXLGRGRSHUtRGR
'HVWLQDomRGROXFUR
5HVHUYDOHJDO
'LYLGHQGRVPtQLPRVREULJDWyULRV
'LYLGHQGRVLQWHUFDODUHV
'LYLGHQGRVDGLFLRQDLVSURSRVWRV
6DOGRVHPGHGH]HPEURGH
%DODQoRSDWULPRQLDOGHGH]HPEURGHH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
$WLYR
&LUFXODQWH
&DL[DHHTXLYDOHQWHVGHFDL[D
&RQWDVDUHFHEHU
7ULEXWRVDUHFXSHUDU
$GLDQWDPHQWRVDIRUQHFHGRU
'LUHLWRVGHFUpGLWR
2XWURVFUpGLWRV
7RWDOGRDWLYRFLUFXODQWH
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
7ULEXWRVDUHFXSHUDU
2XWUDVFRQWDVDUHFHEHU
,PRELOL]DGR
,QWDQJtYHO
'LIHULGR
7RWDOGRDWLYRQmRFLUFXODQWH
7RWDOGRDWLYR
3DVVLYR
&LUFXODQWH
)RUQHFHGRUHV
(PSUpVWLPRVHILQDQFLDPHQWRV
6DOiULRVHHQFDUJRVVRFLDLVDSDJDU
7ULEXWRVDUHFROKHU
'LYLGHQGRVSURSRVWRVHDSDJDU
7RWDOGRSDVVLYRFLUFXODQWH
1mRFLUFXODQWH
(PSUpVWLPRVHILQDQFLDPHQWRV
7RWDOGRSDVVLYRQmRFLUFXODQWH
3DWULP{QLROtTXLGR
&DSLWDOVRFLDO
5HVHUYDVGHOXFURV
7RWDOGRSDWULP{QLROtTXLGR
7RWDOGRSDVVLYRHSDWULP{QLROtTXLGR
'HPRQVWUDomRGRVIOX[RVGHFDL[D
3HUtRGRVILQGRVHPGHGH]HPEURGHH
9DORUHVH[SUHVVRVHPPLOKDUHVUHDLV
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
/XFUROtTXLGRGRSHUtRGR
$MXVWHVSDUDFRQFLOLDURUHVXOWDGRGRSHUtRGR
'HSUHFLDomRHDPRUWL]DomR
-XURVVREUHHPSUpVWLPRVHILQDQFLDPHQWRV
$FUpVFLPR GHFUpVFLPRGHDWLYRV
&RQWDVDUHFHEHU
7ULEXWRVDUHFXSHUDU
'LUHLWRVGHFUpGLWR
3DUWHVUHODFLRQDGDV
2XWURVFUpGLWRV
$FUpVFLPR GHFUpVFLPR GHSDVVLYRV
)RUQHFHGRUHV
6DOiULRVHHQFDUJRVVRFLDLVDSDJDU
7ULEXWRVDUHFROKHU
3DUWHVUHODFLRQDGDV
2XWUDVFRQWDVDSDJDU
&DL[DJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
&RQFHVVmRGHP~WXRDSDUWHVUHODFLRQDGDV
$GL}HVDRLPRELOL]DGR
&DL[DDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWR
)OX[RGHFDL[DGDVDWLYLGDGHVGHILQDQFLDPHQWR
&DSWDomRGHHPSUpVWLPRVHILQDQFLDPHQWRV
3DJDPHQWRVGHMXURVVREUHHPSUpVWLPRVHILQDQFLDPHQWRV
3DJDPHQWRVGRVHPSUpVWLPRVHILQDQFLDPHQWRV
3DJDPHQWRVGHGLYLGHQGRV
&DL[DDSOLFDGRQDVDWLYLGDGHVGHILQDQFLDPHQWR
'HPRQVWUDomRGRUHVXOWDGRSHUtRGRVILQGRVHP
GHGH]HPEURGHH 9DORUHVH[SUHVVRVHP $FUpVFLPR GHFUpVFLPR QRVFDL[DVHHTXLYDOHQWHV
PLOKDUHVGHUHDLVH[FHWRROXFURSRUDomRHPUHDLV GHFDL[D
5HFHLWDRSHUDFLRQDOOtTXLGD
&XVWRVGDYHQGDGHHQHUJLD
/XFUREUXWR
'HVSHVDVRSHUDFLRQDLV
*HUDLVHDGPLQLVWUDWLYDV
2XWUDVUHFHLWDV GHVSHVDV
RSHUDFLRQDLVOtTXLGDV
/XFURDQWHVGDVUHFHLWDVH
GHVSHVDVILQDQFHLUDV
5HFHLWDVILQDQFHLUDV
'HVSHVDVILQDQFHLUDV
/XFURDQWHVGRLPSRVWRGHUHQGD
HGDFRQWULEXLomRVRFLDO
'HVSHVDFRPLPSRVWRGHUHQGD
HFRQWULEXLomRVRFLDO
/XFUROtTXLGRGRSHUtRGR
/XFURSRUDomRHP5HDLV
'HPRQVWUDomRGRDFUpVFLPR GHFUpVFLPR QRVFDL[DVH
HTXLYDOHQWHVGHFDL[D
1RILQDOGRSHUtRGR
1RLQtFLRGRSHUtRGR
$FUpVFLPR
GHFUpVFLPR
QRVFDL[DVHHTXLYDOHQWHV
GHFDL[D
$V 'HPRQVWUDo}HV &RQWiEHLV FRPSOHWDV LQFOXLQGR DV 1RWDV
([SOLFDWLYDV DFRPSDQKDGDV GR 5HODWyULR GRV $XGLWRUHV
,QGHSHQGHQWHV (UQVW
GH PDUoR GH HQFRQWUDPVH GLVSRQtYHLV QD VHGH GD
&RPSDQKLD
&RQWDGRU$PLOWRQ4XHLUR]GD6LOYD
&5&3(2
'LUHWRULD5LFDUGR-HU{QLPR3HUHLUD5rJR-~QLRUH
3HGUR3RQWXDO0DUOHWWL
(101067)
81$Ë %$,;2 (1(5*e7,&$ 6$ &13- 1 ± 5HODWyULR GD $GPLQLVWUDomR 'DQGR FXPSULPHQWR jV
GHWHUPLQDo}HVOHJDLVHHVWDWXWiULDVVXEPHWHPRVjDSUHFLDomRGRV6HQKRUHV$FLRQLVWDV&OLHQWHV)RUQHFHGRUHVHj6RFLHGDGHHP
JHUDOHVWH5HODWyULRGD$GPLQLVWUDomRHDV'HPRQVWUDo}HV&RQWiEHLVUHIHUHQWHVDRH[HUFtFLRVRFLDOILQGRHP2VUHVXOWDGRV
GHIRUDPERQVPDVDVGLILFXOGDGHVHRVULVFRVDXPHQWDUDPPXLWRHVSHFLDOPHQWHHPIXQomRGDFUHVFHQWH³MXGLFLDOL]DomR´GR6HWRU
(OpWULFRHGHVXDVFRQVHTXrQFLDV,QREVWDQWHHVVDVGLILFXOGDGHVD&RPSDQKLDREWHYHHPXPDUHFHLWDOLTXLGDGH5
PLOK}HV5HFLIH±3($'LUHWRULD
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR3HUtRGRVILQGRVHPGHGH]HPEURGHH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
6DOGRVHPGHGH]HPEURGH
$XPHQWRGRFDSLWDOVRFLDO
/XFUROtTXLGRGRSHUtRGR
6DOGRVHPGHGH]HPEURGH
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
/XFUROtTXLGRGRSHUtRGR
6DOGRVHPGHGH]HPEURGH
&DSLWDO
VRFLDO
%DODQoRSDWULPRQLDOGHGH]HPEURGHH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
$WLYR
&LUFXODQWH
&DL[DHHTXLYDOHQWHVGHFDL[D
&RQWDVDUHFHEHU
7ULEXWRVDUHFXSHUDU
'HVSHVDVDQWHFLSDGDV
2XWURVFUpGLWRV
7RWDOGRDWLYRFLUFXODQWH
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
$SOLFDo}HVILQDQFHLUDV
7ULEXWRVDUHFXSHUDU
'HVSHVDVDQWHFLSDGDV
'HSyVLWRVMXGLFLDLV
,PRELOL]DGR
,QWDQJtYHO
'LIHULGR
7RWDOGRDWLYRQmRFLUFXODQWH
7RWDOGRDWLYR
/XFURV
SUHMXt]RV
DFXPXODGRV
6XEWRWDO
$GLDQWDPHQWR
SDUDIXWXUR
DXPHQWRGH
FDSLWDO
7RWDO
'HPRQVWUDomRGRIOX[RGHFDL[D
3HUtRGRVILQGRVHPGHGH]HPEURGHH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
/XFUROtTXLGRGRSHUtRGR
$MXVWHVSDUDFRQFLOLDURUHVXOWDGRGRSHUtRGR
'HSUHFLDomRHDPRUWL]DomR
5HQGLPHQWRDSOLFDomRILQDQFHLUD
-XURVVREUHHPSUpVWLPRVHILQDQFLDPHQWRV
$SURSULDomRGHULVFRKLGUROyJLFR
$FUpVFLPR GHFUpVFLPRGHDWLYRV
&RQWDVDUHFHEHU
7ULEXWRVDUHFXSHUDU
'HSyVLWRVMXGLFLDLV
$GLDQWDPHQWRVDIRUQHFHGRUHV
'HVSHVDVDQWHFLSDGDV
3DUWHVUHODFLRQDGDV
2XWURVFUpGLWRV
$FUpVFLPR GHFUpVFLPR GHSDVVLYRV
)RUQHFHGRUHV
6DOiULRVHHQFDUJRVVRFLDLVDUHFROKHU
3DVVLYR
7ULEXWRVDUHFROKHU
&LUFXODQWH
3DUWHVUHODFLRQDGDV
)RUQHFHGRUHV
2XWUDVFRQWDVDSDJDU
(PSUpVWLPRVHILQDQFLDPHQWRV
6DOiULRVHHQFDUJRVVRFLDLVDSDJDU
&DL[DJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
7ULEXWRVDUHFROKHU
'LYLGHQGRVSURSRVWRVDSDJDU
)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
2XWUDVFRQWDVDSDJDU
$SOLFDomRILQDQFHLUD
7RWDOGRSDVVLYRFLUFXODQWH
5HVJDWHGHDSOLFDo}HVILQDQFHLUDV
1mRFLUFXODQWH
$GLo}HVDRLPRELOL]DGR
(PSUpVWLPRVHILQDQFLDPHQWRV
&DL[DDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWR
3DUWHVUHODFLRQDGDV
7RWDOGRSDVVLYRQmRFLUFXODQWH
)OX[RGHFDL[DGDVDWLYLGDGHVGHILQDQFLDPHQWR
3DWULP{QLROtTXLGR
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
&DSLWDOVRFLDO
&DSWDomRGHHPSUpVWLPRVHILQDQFLDPHQWRV
3UHMXt]RVDFXPXODGRV
3DJDPHQWRGHHPSUpVWLPRVHILQDQFLDPHQWRV
3DJDPHQWRGHMXURVGRVHPSUpVWLPRVH
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGH
ILQDQFLDPHQWRV
FDSLWDO
&DL[DDSOLFDGRQDVDWLYLGDGHVGHILQDQFLDPHQWR
7RWDOGRSDWULP{QLROtTXLGR
7RWDOGRSDVVLYRHSDWULP{QLROtTXLGR
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
'HPRQVWUDomRGRUHVXOWDGR
3HUtRGRVILQGRVHPGHGH]HPEURGHH
'HPRQVWUDomRGRDFUpVFLPRQRFDL[DH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
HTXLYDOHQWHVGHFDL[D
H[FHWRROXFUR SUHMXt]R SRUDomRHPUHDLV
1RILQDOGRSHUtRGR
5HFHLWDRSHUDFLRQDOOtTXLGD
1RLQtFLRGRSHUtRGR
&XVWRFRPDYHQGDGHHQHUJLD
/XFUREUXWR
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
'HVSHVDVRSHUDFLRQDLV
$V 'HPRQVWUDo}HV &RQWiEHLV FRPSOHWDV LQFOXLQGR DV
*HUDLVHDGPLQLVWUDWLYDV
2XWUDVUHFHLWDVRSHUDFLRQDLVOtTXLGDV
1RWDV ([SOLFDWLYDV DFRPSDQKDGDV GR 5HODWyULR GRV
$XGLWRUHV ,QGHSHQGHQWHV (UQVW
ILQDQFHLUDV
UHVVDOYDVHGDWDGRGHGHPDUoRGHHQFRQWUDPVH
5HFHLWDVILQDQFHLUDV
'HVSHVDVILQDQFHLUDV
GLVSRQtYHLVQDVHGHGD&RPSDQKLD
&RQWDGRU$PLOWRQ4XHLUR]GD6LOYD
/XFURDQWHVGRLPSRVWRGHUHQGDH
GDFRQWULEXLomRVRFLDO
&5&3(2
'HVSHVDFRPLPSRVWRGHUHQGDH
FRQWULEXLomRVRFLDO
'LUHWRULD5LFDUGR-HU{QLPR3HUHLUD5rJR-~QLRUH
/XFUROtTXLGRGRSHUtRGR
3HGUR3RQWXDO0DUOHWWL
/XFURSRUDomRHP5HDLV
(101065)