DOEPE 09/06/2018 - Pág. 30 - Poder Executivo - Diário Oficial do Estado de Pernambuco
30 - Ano XCV• NÀ 106
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 9 de junho de 2018
127$6(;3/,&$7,9$6¬6'(021675$d®(6),1$1&(,5$63$5$26(;(5&Ë&,26),1'26(0'('(=(0%52'((
&217,18$d2
5LVFRGHWD[DGHMXURV
5LVFRGHFUpGLWR
(VWH ULVFR p RULXQGR GD SRVVLELOLGDGH GD (QWLGDGH YLU D LQFRUUHU HP SHUGDV SRU FRQWD GH IOXWXDo}HV QDV WD[DV GH MXURV H
$ 81,&$3 HVWi H[SRVWD D ULVFRV GH FUpGLWRV UHODFLRQDGRV jV VXDV FRQWDV D UHFHEHU H DSOLFDo}HV ILQDQFHLUDV $
LQGH[DGRUHVTXHDXPHQWHPDVGHVSHVDVILQDQFHLUDVUHODWLYDVDHPSUpVWLPRVHILQDQFLDPHQWRVHFRQWUDWRVGHP~WXRREWLGRV
$GPLQLVWUDomRGD8QLYHUVLGDGHHQWHQGHTXHDSXOYHUL]DomRGDFDUWHLUDGHDOXQRVFRQWULEXLSDUDUHGXomRGRULVFRGHFUpGLWRH
MXQWR j VXDV SDUWHV UHODFLRQDGDV $ (QWLGDGH QmR GLVS}HGHLQVWUXPHQWRV GH SURWHomR GH +HGJHQR VHQWLGR GH PLQLPL]DUR
WDPEpPFRQVLGHUDRVLPSDFWRVUHODFLRQDGRVjPDFURHFRQRPLDSRQGHUDQGRDWD[DGHRFXSDomRGRVMRYHQVQR%UDVLOHDV
LPSDFWRQRVUHVXOWDGRV
SROtWLFDVS~EOLFDVGHLQFHQWLYRDRHQVLQRVXSHULRU
6HJXURV
3DUDPLWLJDURULVFRGDH[SRVLomRDFUpGLWRVGHOLTXLGDomRGXYLGRVDD$GPLQLVWUDomRGD81,&$3DYDOLDSUHYLDPHQWHRVQtYHLV
(P GH GH]HPEUR GH R YDORU UHIHUHQWH j FREHUWXUD GH VHJXUR FRQWUD LQFrQGLR GRV EHQV LPyYHLV PiTXLQDV
GHULVFRTXHHVWiGLVSRVWDDVXMHLWDUVHSDUDGHILQLUDDEHUWXUDGHWXUPDVHDFRQFHVVmRGHEROVDVHGHVFRQWRV
HTXLSDPHQWRVLQVWDODo}HVPyYHLVHXWHQVtOLRVFRUUHVSRQGHD5 5
$VPDWUtFXODVGRVHPHVWUHOHWLYRHVWmRFRQGLFLRQDGDVjTXLWDomRGHGtYLGDGRVHPHVWUHDQWHULRUQmRSHUPLWLQGRDURODJHPGD
$V SUHPLVVDV GH ULVFRV DGRWDGDV GDGD D VXD QDWXUH]D QmR ID]HP SDUWH GR HVFRSR GH XPD DXGLWRULD GH GHPRQVWUDo}HV
GtYLGD 2XWURV SURFHGLPHQWRV DGRWDGRV SHOD ,QVWLWXLomR FRPR D GLYHUVLILFDomR GD FDUWHLUD FRP FRQYrQLRV SDUFHULDV H
FRQWiEHLVFRQVHTXHQWHPHQWHQmRIRUDPH[DPLQDGDVSHORVQRVVRVDXGLWRUHVLQGHSHQGHQWHV
VHOHWLYLGDGHGRVDOXQRVDWUDYpVGH UtJLGRV FULWpULRV GH FRQFHVVmR GH FUpGLWR WDPEpP FRQWULEXHP SDUD PLQLPL]DU SRVVtYHLV
(YHQWRVVXEVHTXHQWHVHDSURYDomRGDVGHPRQVWUDo}HVFRQWiEHLV
SHUGDVFRPLQDGLPSOrQFLD
1mRREVWDQWHDWpGHGH]HPEURGHQmRKDYHUVLGRODYUDGDDHVFULWXUDGHILQLWLYDGHGDomRHPSDJDPHQWRUHIHUHQWHj
$SROtWLFDGHFUpGLWRVGD,QVWLWXLomRFRQVLGHUDRQtYHOGHULVFRGHFUpGLWR D TXH HVWi GLVSRVWD D VH VXMHLWDU QR FXUVR GH VHXV
R
R
QHJRFLDomRPHQFLRQDGDQDV1RWDV([SOLFDWLYDVQ HQ HPIHYHUHLURGHDVSDUWHVFRQILUPDUDPDPDQXWHQomRGR
QHJyFLRV
DFRUGRTXHHVWDEHOHFHDIRUPDGHTXLWDomRGDGtYLGD
$8QLYHUVLGDGHUHFRQKHFHSURYLVmRSDUDSHUGDVFRPFUpGLWRVGHOLTXLGDomRGXYLGRVDSDUDID]HUIDFHDRVULVFRVFRPFUpGLWRV
(PGHDEULOGHIRLSURODWDGDVHQWHQoDSHOR-XL]GD9DUD)HGHUDOUHFRQKHFHQGRDLQH[LVWrQFLDGRGpELWRGHTXH
LQFOXLQGRDSDUFHODGHGtYLGDGRVDOXQRVGR),(6QmRJDUDQWLGDSHOR)XQGR$VDQiOLVHVGHFUpGLWRVUHDOL]DGDSHODLQVWLWXLomR
WUDWDR3URFHVVRGH([HFXomRQ R QRYDORUGH5 HDVVLPGDQGRSURFHGrQFLD
FRQVLGHUDPDDQiOLVHGHFUpGLWRGRDOXQRHGRILDGRUQRPHUFDGR 63&H6(5$6$ DOpPGRKLVWyULFRGHSDJDPHQWRVHGH
UHODFLRQDPHQWRFRPD81,&$3VHKRXYHU
DRV (PEDUJRV j ([HFXomR 3URF QR GD 81,&$3 H OLEHUDQGR GH LPHGLDWR DV SHQKRUDV
5LVFRGHOLTXLGH]
PHGLGDV HVVDV TXH WRUQDP LQyFXR R SURFHVVR FRPR XP WRGR D H[HPSOR GRV GHPDLV SURFHVVRV GD HVSpFLH WXGR FRP
eRULVFRGHDLQVWLWXLomRQmRSRVVXLUUHFXUVRVOtTXLGRVVXILFLHQWHVSDUDKRQUDUVHXVFRPSURPLVVRVILQDQFHLURVHPGHFRUUrQFLD
VXSHGkQHRQRMXOJDGRGR&67)TXHGHXSHODLQFRQVWLWXFLRQDOLGDGHGRDUWGD/HLQ R $VREUHGLWDGHFLVmRDOpP
GHGHVFDVDPHQWRGHSUD]RRXGHYROXPHHQWUHRVUHFHELPHQWRVHSDJDPHQWRVSUHYLVWRV
GH SHUILOKDU ± H GH RXWUD IRUPD QmR SRGHULD VHU ± R HQWHQGLPHQWR GD &RUWH 6XSUHPD YHP UDWLILFDU D QmRSURYLVmR GH
3DUD DGPLQLVWUDU D OLTXLGH] GR FDL[D VmR HVWDEHOHFLGDV SUHPLVVDV GH GHVHPEROVRV H UHFHELPHQWRV IXWXURV VHQGR
VXSRVWRVGpELWRVIUHQWHj81,2 ,166
PRQLWRUDGDVSHULRGLFDPHQWHSHORVHWRUILQDQFHLUR
$VVLPD'LUHWRULDGD81,&$3FRQVLGHURXRVHYHQWRVVXEVHTXHQWHVjGDWDGHHQFHUUDPHQWRGDV'HPRQVWUDo}HV&RQWiEHLV
RFRUULGRHPGHGH]HPEURGHDWpDGDWDGDFRQFOXVmRHDSURYDomRGDVUHIHULGDV'HPRQVWUDo}HVHPGHDEULOGH
5(/$7Ï5,2'26$8',725(6,1'(3(1'(17(662%5($6'(021675$d®(6),1$1&(,5$6
5HODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDVGHPRQVWUDo}HV
$RV
0DQWHQHGRUHVH$GPLQLVWUDGRUHVGD
8QLYHUVLGDGH&DWyOLFDGH3HUQDPEXFR 81,&$3
5HFLIH±3(
2SLQLmR
([DPLQDPRVDVGHPRQVWUDo}HVFRQWiEHLVGD8QLYHUVLGDGH&DWyOLFDGH3HUQDPEXFR±81,&$3 ³(QWLGDGH´ TXHFRPSUHHQGHPREDODQoRSDWULPRQLDOHPGHGH]HPEURGHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGRDEUDQJHQWHGDVPXWDo}HV
GRSDWULP{QLROtTXLGRHGRVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDEHPFRPRRUHVXPRGDVSULQFLSDLVSUiWLFDVFRQWiEHLVHGHPDLVQRWDVH[SOLFDWLYDV
(PQRVVDRSLQLmRDVGHPRQVWUDo}HVFRQWiEHLVDFLPDUHIHULGDVDSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOH¿QDQFHLUDGD8QLYHUVLGDGH&DWyOLFDGH3HUQDPEXFR±81,&$3HPGHGH]HPEURGHRGHVHPSHQKRGH
VXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLODSOLFiYHLVSDUDSHTXHQDVHPpGLDVHPSUHVDV 1%&7*
%DVHSDUDRSLQLmR
1RVVDDXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD1RVVDVUHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRPWDLVQRUPDVHVWmRGHVFULWDVQDVHomR³5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HVFRQWiEHLV´
6RPRVLQGHSHQGHQWHVHPUHODomRj(QWLGDGHGHDFRUGRFRPRVSULQFtSLRVpWLFRVUHOHYDQWHVSUHYLVWRVQR&yGLJRGHeWLFD3UR¿VVLRQDOGR&RQWDGRUHQDVQRUPDVSUR¿VVLRQDLVHPLWLGDVSHOR&RQVHOKR)HGHUDOGH&RQWDELOLGDGHHFXPSULPRVFRPDVGHPDLVUHVSRQVD
ELOLGDGHVpWLFDVGHDFRUGRFRPHVVDVQRUPDV$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVX¿FLHQWHHDSURSULDGDSDUDIXQGDPHQWDUQRVVDRSLQLmR
ÇQIDVHV
3URFHVVRUHODFLRQDGRDFHUWL¿FDomRGHHQWLGDGHEHQH¿FHQWHGHDVVLVWrQFLDVRFLDO
&KDPDPRVDDWHQomRSDUDDV1RWDV([SOLFDWLYDVQRHQRTXDQWRjH[LVWrQFLDGHSURFHVVRVMXGLFLDLVPRYLGRVSHOR,QVWLWXWR1DFLRQDOGR6HJXUR6RFLDO ,166 GHFRUUHQWHVGHQRWL¿FDo}HV¿VFDLVGHODQoDPHQWRVGHVXSRVWRVGpELWRVUHODWLYRVjVFRQWULEXLo}HV
GHYLGDVj6HJXULGDGH6RFLDOHDR6HJXURGH$FLGHQWHGR7UDEDOKR 6$7 DOpPGHSURFHVVRVDGPLQLVWUDWLYRVHQYROYHQGRDFDVVDomRGR&HUWL¿FDomRGH(QWLGDGHV%HQH¿FHQWHGH$VVLVWrQFLD6RFLDO &(%$6 QDÈUHDGH(GXFDomR QR0LQLVWpULRGD(GXFDomR 0(& 6H
JXQGRRVDVVHVVRUHVMXUtGLFRVGD8QLYHUVLGDGH&DWyOLFDGH3HUQDPEXFR 81,&$3 GHVIHFKRGHVVHVSURFHVVRVp³SRVVtYHOGHr[LWR´HSRUHVVDUD]mRQmRKiQHFHVVLGDGHGHFRQVWLWXLomRGHSURYLV}HV1RVVDRSLQLmRQmRFRQWpPUHVVDOYDUHODFLRQDGDDHVVHDVVXQWR
(YHQWRVVXEVHTXHQWHV
&KDPDPRVDDWHQomRSDUDD1RWD([SOLFDWLYDQR D TXDQWRjGHFLVmRIDYRUiYHOj81,&$3HPSURFHVVRMXGLFLDOHjOLEHUDomRGHEHQVTXHHVWDYDPSHQKRUDGRVHPIXQomRGHVWHSURFHVVR HE TXDQWRjFRQ¿UPDomRGHDFRUGRGHTXLWDomRGHGtYLGDGD81,&$3
1RVVDRSLQLmRQmRFRQWpPUHVVDOYDVUHODFLRQDGDDHVVHVDVVXQWRV
2XWURVDVVXQWRV
$XGLWRULDGRVYDORUHVFRUUHVSRQGHQWHVDRH[HUFtFLRDQWHULRU
$VGHPRQVWUDo}HVFRQWiEHLVGRH[HUFtFLR¿QGRHPGHGH]HPEURGHSUHSDUDGDVDQWHVGRVDMXVWHVGHVFULWRVQD1RWD([SOLFDWLYDQRIRUDPDXGLWDGDVSRURXWURVDXGLWRUHVLQGHSHQGHQWHVRVTXDLVHPLWLUDPUHODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDV
GHPRQVWUDo}HVFRQWiEHLVGDWDGRGHGHDEULOGHVHPUHVVDOYDVHFRPSDUiJUDIRVGHrQIDVHUHODFLRQDGRVj L ,QFHUWH]DUHODFLRQDGDDRUHFHELPHQWRGHWtWXORVDGPLQLVWUDGRVSHOD$VVRFLDomRGRV3UR¿VVLRQDLV/LEHUDLV8QLYHUVLWiULRVGR%UDVLO $3/8% LL
7UDQVDo}HVFRPSDUWHVUHODFLRQDGDV LLL 3URFHVVRUHODFLRQDGRDFHUWL¿FDomRGHHQWLGDGHEHQH¿FHQWHGHDVVLVWrQFLDVRFLDO
2VDMXVWHVGHVFULWRVQD1RWD([SOLFDWLYDQRTXHIRUDPHIHWXDGRVSDUDDOWHUDUDVGHPRQVWUDo}HVFRQWiEHLVGRH[HUFtFLR¿QGRHPGHGH]HPEURGHQmRIRUDPH[DPLQDGRVSRUQyVRXSRURXWURVDXGLWRUHVLQGHSHQGHQWHV
5HVSRQVDELOLGDGHVGD$GPLQLVWUDomRHGDJRYHUQDQoDSHODVGHPRQVWUDo}HVFRQWiEHLV
$$GPLQLVWUDomRGD(QWLGDGHpUHVSRQViYHOSHODHODERUDomRHDGHTXDGDDSUHVHQWDomRGHVVDVGHPRQVWUDo}HVFRQWiEHLVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLODSOLFiYHLVjVSHTXHQDVHPpGLDVHPSUHVDV 1%&7* HSHORVFRQWUROHVLQWHUQRV
TXHHODGHWHUPLQRXFRPRQHFHVViULRVSDUDSHUPLWLUDHODERUDomRGHGHPRQVWUDo}HVFRQWiEHLVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR
1DHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLVD$GPLQLVWUDomRpUHVSRQViYHOSHODDYDOLDomRGDFDSDFLGDGHGHD(QWLGDGHFRQWLQXDURSHUDQGRGLYXOJDQGRTXDQGRDSOLFiYHORVDVVXQWRVUHODFLRQDGRVFRPDVXDFRQWLQXLGDGHRSHUDFLRQDOHRXVRGHVVDEDVHFRQWiELO
QDHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLVDQmRVHUTXHD$GPLQLVWUDomRSUHWHQGDOLTXLGDUD(QWLGDGHRXFHVVDUVXDVRSHUDo}HVRXQmRWHQKDQHQKXPDDOWHUQDWLYDUHDOLVWDSDUDHYLWDURHQFHUUDPHQWRGDVRSHUDo}HV2VUHVSRQViYHLVSHODJRYHUQDQoDGD(QWLGDGH
VmRDTXHOHVFRPUHVSRQVDELOLGDGHSHODVXSHUYLVmRGRSURFHVVRGHHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLV
5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HVFRQWiEHLV
1RVVRVREMHWLYRVVmRREWHUVHJXUDQoDUD]RiYHOGHTXHDVGHPRQVWUDo}HVFRQWiEHLVWRPDGDVHPFRQMXQWRHVWmROLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURHHPLWLUUHODWyULRGHDXGLWRULDFRQWHQGRQRVVDRSLQLmR6HJXUDQoDUD]RiYHO
pXPDOWRQtYHOGHVHJXUDQoDPDVQmRXPDJDUDQWLDGHTXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDVHPSUHGHWHFWDPDVHYHQWXDLVGLVWRUo}HVUHOHYDQWHVH[LVWHQWHV$VGLVWRUo}HVSRGHPVHUGHFRUUHQWHVGHIUDXGHRX
HUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQGRLQGLYLGXDOPHQWHRXHPFRQMXQWRSRVVDPLQÀXHQFLDUGHQWURGHXPDSHUVSHFWLYDUD]RiYHODVGHFLV}HVHFRQ{PLFDVGRVXVXiULRVWRPDGDVFRPEDVHQDVUHIHULGDVGHPRQVWUDo}HVFRQWiEHLV
&RPRSDUWHGDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDH[HUFHPRVMXOJDPHQWRSUR¿VVLRQDOHPDQWHPRVFHWLFLVPRSUR¿VVLRQDODRORQJRGDDXGLWRULD$OpPGLVVR
,GHQWL¿FDPRVHDYDOLDPRVRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HVFRQWiEHLVLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURSODQHMDPRVHH[HFXWDPRVSURFHGLPHQWRVGHDXGLWRULDHPUHVSRVWDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGHDXGLWRULD
DSURSULDGDHVX¿FLHQWHSDUDIXQGDPHQWDUQRVVDRSLQLmR2ULVFRGHQmRGHWHFomRGHGLVWRUomRUHOHYDQWHUHVXOWDQWHGHIUDXGHpPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHDIUDXGHSRGHHQYROYHURDWRGHEXUODURVFRQWUROHVLQWHUQRVFRQOXLRIDOVL¿FDomRRPLVVmR
RXUHSUHVHQWDo}HVIDOVDVLQWHQFLRQDLV
2EWHPRVHQWHQGLPHQWRGRVFRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDDXGLWRULDSDUDSODQHMDUPRVSURFHGLPHQWRVGHDXGLWRULDDSURSULDGRVjVFLUFXQVWkQFLDVPDVQmRFRPRREMHWLYRGHH[SUHVVDUPRVRSLQLmRVREUHDH¿FiFLDGRVFRQWUROHVLQWHUQRVGD(QWLGDGH
$YDOLDPRVDDGHTXDomRGDVSROtWLFDVFRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVHUHVSHFWLYDVGLYXOJDo}HVIHLWDVSHOD$GPLQLVWUDomR
&RQFOXtPRVVREUHDDGHTXDomRGRXVRSHOD$GPLQLVWUDomRGDEDVHFRQWiELOGHFRQWLQXLGDGHRSHUDFLRQDOHFRPEDVHQDVHYLGrQFLDVGHDXGLWRULDREWLGDVVHH[LVWHLQFHUWH]DUHOHYDQWHHPUHODomRDHYHQWRVRXFRQGLo}HVTXHSRVVDPOHYDQWDUG~YLGDVLJQL¿FDWLYD
HPUHODomRjFDSDFLGDGHGHFRQWLQXLGDGHRSHUDFLRQDOGD(QWLGDGH6HFRQFOXLUPRVTXHH[LVWHLQFHUWH]DUHOHYDQWHGHYHPRVFKDPDUDWHQomRHPQRVVRUHODWyULRGHDXGLWRULDSDUDDVUHVSHFWLYDVGLYXOJDo}HVQDVGHPRQVWUDo}HVFRQWiEHLVRXLQFOXLUPRGL¿FDomRHP
QRVVDRSLQLmRVHDVGLYXOJDo}HVIRUHPLQDGHTXDGDV1RVVDVFRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQFLDVGHDXGLWRULDREWLGDVDWpDGDWDGHQRVVRUHODWyULR7RGDYLDHYHQWRVRXFRQGLo}HVIXWXUDVSRGHPOHYDUD(QWLGDGHDQmRPDLVVHPDQWHUHPFRQWLQXLGDGH
RSHUDFLRQDO
$YDOLDPRVDDSUHVHQWDomRJHUDODHVWUXWXUDHRFRQWH~GRGDVGHPRQVWUDo}HVFRQWiEHLVLQFOXVLYHDVGLYXOJDo}HVHVHDVGHPRQVWUDo}HVFRQWiEHLVUHSUHVHQWDPDVFRUUHVSRQGHQWHVWUDQVDo}HVHRVHYHQWRVGHPDQHLUDFRPSDWtYHOFRPRREMHWLYRGHDSUHVHQWDomR
DGHTXDGD
&RPXQLFDPRQRVFRPRVUHVSRQViYHLVSHODJRYHUQDQoDDUHVSHLWRHQWUHRXWURVDVSHFWRVGRDOFDQFHSODQHMDGRGDpSRFDGDDXGLWRULDHGDVFRQVWDWDo}HVVLJQL¿FDWLYDVGHDXGLWRULDLQFOXVLYHDVHYHQWXDLVGH¿FLrQFLDVVLJQL¿FDWLYDVQRVFRQWUROHVLQWHUQRVTXHLGHQWL¿
FDPRVGXUDQWHQRVVRVWUDEDOKRV
5HFLIHGHDEULOGH
*UDQW7KRUQWRQ$XGLWRULDH&RQVXOWRULD/WGD
&5&632
3URI'U3H3('5258%(16)(55(,5$2/,9(,5$6-
5(,725
&3)
/8&,$12-26e3,1+(,52%$5526
35Ï5(,725$'0,1,675$7,92
&3)1
',0$6)(55(,5$'(/81$
&217$'25&5&3(1
&3)1
$V'HPRQVWUDo}HV)LQDQFHLUDVGD8QLYHUVLGDGH&DWyOLFDGH3HUQDPEXFRGRH[HUFtFLR¿QGRHPGHGH]HPEURGHIRUDPDSURYDGDVHPDVVHPEOHLDUHDOL]DGDSHOR&RQVHOKR6XSHULRU&21683QRGLDGHDEULOGHFRQIRUPH5HVROXomRQ
(102153)
'DQLHO*0DUDQKmR
&7&5&632³6´±3(