Pular para o conteúdo
Tribunal Processo
Tribunal Processo
  • Diários Oficiais
  • Justiça
  • Contato
  • Cadastre-se
Pesquisar por:

DOEPE - Recife, 27 de abril de 2019 - Página 23

  1. Página inicial  > 
« 23 »
DOEPE 27/04/2019 - Pág. 23 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 27/04/2019 ● Diário Oficial do Estado de Pernambuco

Recife, 27 de abril de 2019
&217,18$d­2

Diário Oficial do Estado de Pernambuco - Poder Executivo

Ano XCVI • NÀ 79 - 23

(;75(02=75$160,6625$ '2125'(67(±(716$

1RWDVH[SOLFDWLYDVGD$GPLQLVWUDomRjVGHPRQVWUDo}HVILQDQFHLUDV
9DORUHVH[SUHVVRVHPPLOKDUHVGH5HDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
 &RQWH[WR RSHUDFLRQDO  $ ([WUHPR] 7UDQVPLVVRUD GR 1RUGHVWH  (71 6$
&RPSDQKLDRX(71 IRLFRQVWLWXtGDHPGHMXOKRGHFRPRVRFLHGDGHDQ{QLPD
GHFDSLWDOIHFKDGRFRPVHGHQD5XD-DFy9HORVLQRQžžDQGDUVDODVD
%DLUURGH&DVD)RUWHQDFLGDGHGH5HFLIH(VWDGRGH3HUQDPEXFRFRPRSURSyVLWRHV
SHFtILFRGHH[SORUDomRGHOLQKDVGHWUDQVPLVVmRGHHQHUJLDHOpWULFDWHQGRFRPRREMHWRVR
FLDODFRQVWUXomRLPSODQWDomRRSHUDomRHPDQXWHQomRGHLQVWDODo}HVGHWUDQVPLVVmRGH
HQHUJLD HOpWULFD H LQVWDODo}HV GH WUDQVPLVVmR GH LQWHUHVVH H[FOXVLYR GDV &HQWUDLV GH
*HUDomRSDUDFRQH[mRFRPSDUWLOKDGD,&*3RUVHWUDWDUGHXPDFRQFHVVLRQiULDGHVHUYLoR
S~EOLFR GH WUDQVPLVVmR GH HQHUJLD HOpWULFD VXDV DWLYLGDGHV VmR UHJXODPHQWDGDV H
ILVFDOL]DGDVSHOD$JrQFLD1DFLRQDOGH(QHUJLD(OpWULFD $1((/ $ &RPSDQKLDHQWURXHP
RSHUDomRHPGHRXWXEURGH
&RQWUDWRGHFRQFHVVmRGHWUDQVPLVVmRGHHQHUJLDHOpWULFD3HOR&RQWUDWRGH&RQ
FHVVmRQƒGHGHRXWXEURGHIRLRXWRUJDGDj&RPSDQKLDSHOD8QLmRSRU
LQWHUPpGLR GD$1((/ D FRQFHVVmR GH VHUYLoR GH WUDQVPLVVmR GH HQHUJLD HOpWULFD SHOR
SUD]RGHDQRVSDUDLQVWDODo}HVGHWUDQVPLVVmRGHUHGHEiVLFDHGHDQRVSDUDDV
,&*$VLQVWDODo}HVGHUHGHEiVLFDFRPSUHHQGHP6XEHVWDo}HVHQHUJL]DGDVHPGH
RXWXEURGH  6XEHVWDomR&HDUi0LULP,,HPN9[09$KDOR
FDOL]DGDQR(VWDGRGR5LR*UDQGHGR1RUWH6XEHVWDomR-RmR&kPDUD,,,HP
N9[09$KDORFDOL]DGDQR(VWDGRGR5LR*UDQGHGR1RUWH6XEHVWDomRHQHU
JL]DGDHPGHPDLRGH  6XEHVWDomR&DPSLQD*UDQGH,,,HPN9
09$KDORFDOL]DGDQR(VWDGRGD3DUDtED $PSOLDomRGD6XEHVWDomRGH&DPSLQD
*UDQGH,,,FRPDLPSODQWDomRGHXPžEDQFRGHDXWRWUDQVIRUPDGRUHVGHN9
09$ H FRQH[}HV LQVWDODo}HV DXWRUL]DGDV SRU PHLR GD 5HVROXomR$XWRUL]DWLYD Qž 
$1((//LQKDVGHWUDQVPLVVmRHQHUJL]DGDVHPGHRXWXEURGH 
/LQKDGHWUDQVPLVVmRHPN9FLUFXLWRVLPSOHVHQWUHDVVXEHVWDo}HVGH-RmR
&kPDUD,,,H&HDUi0LULP,,FRPNP /LQKDGHWUDQVPLVVmRHPN9FLUFXLWR
VLPSOHVHQWUHDVVXEHVWDo}HV&HDUi0LULP,,H([WUHPR],,&KHVIFRPNP
7UHFKRVGHOLQKDGHWUDQVPLVVmRHPN9FLUFXLWRGXSORHQWUHRSRQWRGHVHFFLRQDPHQWR
GDOLQKDGHN9-RmR&kPDUD([WUHPR],,HDVXEHVWDomR&HDUi0LULP,,FRPNP
/LQKDVGHWUDQVPLVVmRHQHUJL]DGDVHPGHPDLRGH  /LQKDGHWUDQVPLVVmR
HPN9FLUFXLWRVLPSOHVHQWUHDVVXEHVWDo}HV&DPSLQD*UDQGH,,,H&HDUi0LULP,,
FRPNP /LQKDGHWUDQVPLVVmRHPN9FLUFXLWRVLPSOHVHQWUHDVVXEHVWDo}HV
&DPSLQD*UDQGH,,,H&DPSLQD*UDQGH,, &KHVI FRPNP 7UHFKRVGHOLQKDGHWUDQV
PLVVmRHPN9FLUFXLWRGXSORHQWUHRVSRQWRVGHVHFFLRQDPHQWRGDVOLQKDVGHN9
&DPSLQD*UDQGH,,([WUHPR],,&H&VHQWLGRVXEHVWDomR([WUHPR],, &KHVI FRP
NP H VHQWLGR VXEHVWDomR &DPSLQD *UDQGH ,,, FRP  NP$ UHFHLWD p UHFHELGD PHQ
VDOPHQWHHPGXRGpFLPRVGD5$3DSyVDHQWUDGDHPRSHUDomRFRPHUFLDOGDVLQVWDODo}HV
HUHDMXVWDGDDQXDOPHQWHQRPrVGHMXOKRGHFDGDH[HUFtFLRSHODYDULDomRDFXPXODGDGR
ËQGLFHGH3UHoRVDR&RQVXPLGRU$PSOR ,3&$ (PGH]HPEURGHRYDORUGD5$3 GD
(71DWXDOL]DGDSHOR,3&$FRQVLGHUDQGRLQFOXVLYHRVUHIRUoRVHDPSOLDo}HVMiHQHUJL]DGDV
H RV HIHLWRV GD SULPHLUD UHYLVmR WDULIiULD p GH 5  2 &RQWUDWR GH &RQFHVVmR
HVWDEHOHFHTXHDH[WLQomRGD&RQFHVVmRGHWHUPLQDUiDUHYHUVmRDRSRGHUFRQFHGHQWHGRV
EHQVYLQFXODGRVDRVHUYLoRSURFHGHQGRVHDRVOHYDQWDPHQWRVHDYDOLDo}HVEHPFRPRj
GHWHUPLQDomRGRPRQWDQWHGDLQGHQL]DomRGHYLGDjWUDQVPLVVRUDREVHUYDGRVRVYDORUHV
HDVGDWDVGHVXDLQFRUSRUDomRDRVLVWHPDHOpWULFR$VVLPD$GPLQLVWUDomRGD&RPSDQKLD
HQWHQGHTXHDRILQDOGRSUD]RGHFRQFHVVmRRVYDORUHVUHVLGXDLVGRVEHQVYLQFXODGRVDR
VHUYLoRVHUmRLQGHQL]DGRVSHORSRGHUFRQFHGHQWH
%DVHGHSUHSDUDomRHDSUHVHQWDomRGDVGHPRQVWUDo}HVILQDQFHLUDV D'HFODUDomR
GHFRQIRUPLGDGH$VGHPRQVWUDo}HVILQDQFHLUDVIRUDPHODERUDGDVGHDFRUGRFRPR%5
*$$3$ &RPSDQKLDWDPEpPVHXWLOL]DGDVRULHQWDo}HVFRQWLGDVQR0DQXDOGH&RQWDELOL
GDGHGR6HWRU(OpWULFR%UDVLOHLURHGDVQRUPDVGHILQLGDVSHOD$JrQFLD1DFLRQDOGH(QHU
JLD(OpWULFD $1((/ TXDQGRHVWDVQmRVmRFRQIOLWDQWHVFRPDVSUiWLFDVFRQWiEHLVQR%UDVLO
HRXFRPDVSUiWLFDVFRQWiEHLVLQWHUQDFLRQDLV$ HPLVVmRGDVGHPRQVWUDo}HVILQDQFHLUDV
IRLDXWRUL]DGDSHOD$GPLQLVWUDomRHPGHDEULOGH$SyVDVXDHPLVVmRVRPHQWH
RV DFLRQLVWDV WrP R SRGHU GH DOWHUDU DV UHIHULGDV GHPRQVWUDo}HV ILQDQFHLUDV (VWH p R
SULPHLURFRQMXQWRGHGHPRQVWUDo}HVILQDQFHLUDVDQXDLVGD&RPSDQKLDQRTXDOR&3&
5HFHLWDGH&RQWUDWRFRP&OLHQWHHR&3&,QVWUXPHQWRV)LQDQFHLURVIRUDPDSOLFDGRV
0XGDQoDV QDV SULQFLSDLV SROtWLFDV FRQWiEHLV HVWmR GHVFULWDV QD 1RWD  7RGDV DV LQIRU
PDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HVILQDQFHLUDVHVRPHQWHHODVHVWmRVHQGR
HYLGHQFLDGDV H FRUUHVSRQGHP jTXHODV XWLOL]DGDV SHOD$GPLQLVWUDomR QD VXD JHVWmR E
%DVH GH PHQVXUDomR  $V GHPRQVWUDo}HV ILQDQFHLUDV IRUDP SUHSDUDGDV FRP EDVH QR
FXVWRKLVWyULFRF0RHGDIXQFLRQDOHPRHGDGHDSUHVHQWDomR(VWDVGHPRQVWUDo}HVIL
QDQFHLUDVVmRDSUHVHQWDGDVHP5HDO 5 TXHpDPRHGDIXQFLRQDOGD&RPSDQKLD7RGDV
DVLQIRUPDo}HVILQDQFHLUDVVmRDSUHVHQWDGDVHPPLOKDUHVGH5HDLVHIRUDPDUUHGRQGDGDV
SDUDRPLOKDUPDLVSUy[LPRH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPDG8VRGHHVWLPDWL
YDVHMXOJDPHQWR1DSUHSDUDomRGHVWDVGHPRQVWUDo}HVILQDQFHLUDVD$GPLQLVWUDomRXWL
OL]RXMXOJDPHQWRVHVWLPDWLYDVHSUHPLVVDVTXHDIHWDPDDSOLFDomRGDVSROtWLFDVFRQWiEHLV
GD&RPSDQKLDHRVYDORUHVUHSRUWDGRVGRVDWLYRVSDVVLYRVUHFHLWDVHGHVSHVDV2VUH
VXOWDGRVUHDLVSRGHPGLYHUJLUGHVVDVHVWLPDWLYDV$VHVWLPDWLYDVHSUHPLVVDVVmRUHYLVDGDV
GHIRUPDFRQWtQXD$VUHYLV}HVGDVHVWLPDWLYDVVmRUHFRQKHFLGDVSURVSHFWLYDPHQWHD-XO
JDPHQWRV$VLQIRUPDo}HVVREUHMXOJDPHQWRVUHDOL]DGRVQDDSOLFDomRGDVSROtWLFDVFRQ
WiEHLVTXHWrPHIHLWRVVLJQLILFDWLYRVVREUHRVYDORUHVUHFRQKHFLGRVQDVGHPRQVWUDo}HVIL
QDQFHLUDVHVWmRLQFOXtGDVQDVVHJXLQWHVQRWDVH[SOLFDWLYDV1RWDH[SOLFDWLYDM$UUHQ
GDPHQWR GHWHUPLQDomRVHXPFRQWUDWRFRQWpPXPDUUHQGDPHQWRRSHUDFLRQDOH1RWD
H[SOLFDWLYDD5HFRQKHFLPHQWRGHUHFHLWDVHDUHFHLWDpUHFRQKHFLGDDRORQJRGR
WHPSRRXHPXPPRPHQWRHVSHFtILFRQRWHPSRE,QFHUWH]DVVREUHSUHPLVVDVHHVWL
PDWLYDV$VLQIRUPDo}HVVREUHDVLQFHUWH]DVUHODFLRQDGDVDSUHPLVVDVHHVWLPDWLYDVHP
GHGH]HPEURGHTXHSRVVXHPXPULVFRVLJQLILFDWLYRGHUHVXOWDUHPXPDMXVWHPD
WHULDOQRVVDOGRVFRQWiEHLVGHDWLYRVHSDVVLYRVQRSUy[LPRDQRILVFDOHVWmRLQFOXtGDVQDV
VHJXLQWHVQRWDVH[SOLFDWLYDV1RWDH[SOLFDWLYDDH &ULWpULRHUHPXQHUDomRGRDWLYR
FRQWUDWXDO1RWDH[SOLFDWLYD 5HFRQKHFLPHQWRGHSURYLV}HVSDUDULVFRVILVFDLV
FtYHLVHWUDEDOKLVWDVSRUPHLRGDDYDOLDomRGDSUREDELOLGDGHGHSHUGDTXHLQFOXtDYDOLDomR
GDVHYLGrQFLDVGLVSRQtYHLVDKLHUDUTXLDGDVOHLVDVMXULVSUXGrQFLDVGLVSRQtYHLVDVGHFLV}HV
PDLVUHFHQWHVQRVWULEXQDLVHVXDUHOHYkQFLDQRRUGHQDPHQWRMXUtGLFREHPFRPRDDYDOL
DomRGRVDGYRJDGRVH[WHUQRVH1RWDH[SOLFDWLYD 'HILQLomRGRYDORUMXVWRDWUDYpV
GHWpFQLFDVGHDYDOLDomRLQFOXLQGRRPpWRGRGHIOX[RGHFDL[DGHVFRQWDGRSDUDDWLYRVH
SDVVLYRVILQDQFHLURVQmRREWLGRVHPPHUFDGRVDWLYRV
3ULQFLSDLVSROtWLFDVFRQWiEHLV $ &RPSDQKLDDSOLFRXDVSROtWLFDVFRQWiEHLVGHVFULWDV
DEDL[RGHPDQHLUDFRQVLVWHQWHDWRGRVRVH[HUFtFLRVDSUHVHQWDGRVQHVWDVGHPRQVWUDo}HV
ILQDQFHLUDVVDOYRLQGLFDomRDRFRQWUiULRFRQIRUPHDSUHVHQWDGRDVHJXLUQD1RWDD3ULQ
FLSDLVPXGDQoDVQDVSROtWLFDVFRQWiEHLV &3&5HFHLWDGHFRQWUDWRVGHFOLHQWHV
2&3&HVWDEHOHFHXPDHVWUXWXUDDEUDQJHQWHSDUDGHWHUPLQDUVHHTXDQGRXPDUH
FHLWDpUHFRQKHFLGDHSRUTXDQWRDUHFHLWDpPHQVXUDGD(OHVXEVWLWXLXR&3&5HFHLWDV
R&3&&RQWUDWRVGH&RQVWUXomRHLQWHUSUHWDo}HVUHODFLRQDGDV'HDFRUGRFRPR&3&
DUHFHLWDpUHFRQKHFLGDTXDQGRRFOLHQWHREWpPRFRQWUROHGRVEHQVRXVHUYLoRV'H
WHUPLQDURPRPHQWRGDWUDQVIHUrQFLDGHFRQWUROHHPXPPRPHQWRHVSHFtILFRQRWHPSR
RXDRORQJRGRWHPSRUHTXHUMXOJDPHQWR
$ &RPSDQKLDDGRWRXR&3&XVDQGRRPpWRGRGHHIHLWRFXPXODWLYR VHPH[SHGLHQWHV
SUiWLFRV  FRP R HIHLWR GH DSOLFDomR LQLFLDO GD QRUPD HP ž GH MDQHLUR GH  &RQVH
TXHQWHPHQWH D LQIRUPDomR DSUHVHQWDGD SDUD  QmR IRL UHDSUHVHQWDGD  LVWR p HVWi
DSUHVHQWDGDFRQIRUPHUHSRUWDGRDQWHULRUPHQWHVRER&3&R&3&HLQWHUSUHWDo}HV
UHODFLRQDGDV$OpPGLVVRRVUHTXHULPHQWRVGHGLYXOJDomRGR&3&HPJHUDOQmRIRUDP
DSOLFDGRVjLQIRUPDomRFRPSDUDWLYD$VWDEHODVDVHJXLUUHVXPHPRVLPSDFWRVGDDGRomR
GR &3& QR EDODQoR SDWULPRQLDO GD &RPSDQKLD HP  GH GH]HPEUR GH  H QD
GHPRQVWUDomRGRUHVXOWDGRSDUDRHQFHUUDPHQWRGHVWHDQRHPFDGDXPDGDVOLQKDVDIH
WDGDV1mRKRXYHLPSDFWRPDWHULDOQDGHPRQVWUDomRGRVIOX[RVGHFDL[DGD&RPSDQKLD
SDUDRH[HUFtFLRILQGRHPGHGH]HPEURGH
,PSDFWRGDDGRomR
/XFURVDFXPXODGRV
&3&HPžGHMDQHLURGH
5HYHUVmRLPSDLUPHQW

$GRomRLQLFLDO&3&±$WLYRFRQWUDWXDO LLL

,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV

,PSDFWRHPžGHMDQHLURGH

$VWDEHODVDVHJXLUUHVXPHPRVLPSDFWRVGDDGRomRGR&3&QREDODQoRSDWULPRQLDOGD

&RPSDQKLDHPGHGH]HPEURGHHQDGHPRQVWUDomRGRUHVXOWDGRSDUDRHQFHUUD
PHQWR GHVWH DQR HP FDGD XPD GDV OLQKDV DIHWDGDV 1mR KRXYH LPSDFWR PDWHULDO QD
GHPRQVWUDomRGRVIOX[RVGHFDL[DGD&RPSDQKLDSDUDRH[HUFtFLRILQGRHPGHGH]HP
EURGH
%DODQoR3DWULPRQLDO

,PSDFWRV

9DORUHVVHPD
DGRomR
&RQIRUPH
DGRomRGR
&3&
DSUHVHQWDGR
&3&
$WLYRFLUFXODQWH
$WLYRILQDQFHLUR±
FRQFHVVmRGHVHUYLoRS~EOLFR L



'HPDLVDWLYRV
FLUFXODQWHVQmRLPSDFWDGRV






$WLYRQmRFLUFXODQWH
$WLYRILQDQFHLUR±
FRQFHVVmRGHVHUYLoRS~EOLFR L



'HPDLVDWLYRVQmR
FLUFXODQWHVQmRLPSDFWDGRV






7RWDODWLYR



3DVVLYRFLUFXODQWH
'HPDLVSDVVLYRV
FLUFXODQWHVQmRLPSDFWDGRV



3DVVLYRQmRFLUFXODQWH
3,6H&2),16GLIHULGRV LL



,PSRVWRGHUHQGDH
FRQWULEXLomRVRFLDOGLIHULGRV LL



'HPDLVSDVVLYRVQmR
FLUFXODQWHVQmRLPSDFWDGRV






3DWULP{QLROtTXLGR
5HVHUYDVGHOXFURV
H[HUFtFLRVDQWHULRUHV LLL



5HVXOWDGRGRH[HUFtFLR LLL



'HPDLVLWHQVGRSDWULP{QLR
OtTXLGRQmRLPSDFWDGRV






7RWDOSDVVLYR



'HPRQVWUDomRGH
5HVXOWDGR

,PSDFWRV

9DORUHVVHPD
DGRomR
&RQIRUPH
DGRomRGR
&3&
DSUHVHQWDGR
&3&
5HFHLWDOtTXLGD L



,PSRVWRGHUHQGDH
FRQWULEXLomRVRFLDOGLIHULGRV L



'HPDLVUHFHLWDVH
GHVSHVDVQmRLPSDFWDGDV



/XFUROtTXLGRGRH[HUFtFLR



L 2&RQWUDWRGH&RQFHVVmRGH6HUYLoRV3~EOLFRVGH(QHUJLD(OpWULFDFHOHEUDGRVFRP
D8QLmR 3RGHU&RQFHGHQWH2XWRUJDQWH UHJXODPHQWDDH[SORUDomRGRVVHUYLoRVS~EOLFRV
GHWUDQVPLVVmRSHOD&RPSDQKLD'HDFRUGRFRPRFRQWUDWRGHFRQFHVVmRD&RPSDQKLDp
UHVSRQViYHOSRUFRQVWUXLURSHUDUHPDQWHULQVWDODo}HVGHWUDQVPLVVmR(PFRQWUDSDUWLGD
GHVVDVREULJDo}HVGHGHVHPSHQKRD&RPSDQKLDUHFHEHUiXPDUHPXQHUDomRGHQRPLQD
GD5HFHLWD$QXDO3HUPLWLGD 5$3 GXUDQWHWRGDDYLJrQFLDGRFRQWUDWRGHFRQFHVVmR(VWHV
UHFHELPHQWRVDPRUWL]DPRVLQYHVWLPHQWRVIHLWRVQHVVDLQIUDHVWUXWXUDGHWUDQVPLVVmR(YHQ
WXDLVLQYHVWLPHQWRVQmRDPRUWL]DGRVJHUDPRGLUHLWRGHLQGHQL]DomRGR3RGHU&RQFHGHQWH
TXHUHFHEHWRGDDLQIUDHVWUXWXUDGHWUDQVPLVVmRDRILQDOGRFRQWUDWRGHFRQFHVVmR$Wp
GHGH]HPEURGHDLQIUDHVWUXWXUDGHWUDQVPLVVmRHUDFODVVLILFDGDFRPRDWLYRILQDQ
FHLURGHDFRUGRFRPR&3&H&3&&RQWUDWRVGH&RQVWUXomRPHQVXUDGDDRFXVWR
DPRUWL]DGRVHQGRFRQWDELOL]DGDVUHFHLWDVGHFRQVWUXomRFRPPDUJHP]HURDOpPGDUH
FHLWDGHUHPXQHUDomRGDLQIUDHVWUXWXUDGHFRQFHVVmRFRPEDVHQD7D[D,QWHUQDGH5HWRUQR
7,5 GRSURMHWR&RPDHQWUDGDHPYLJRUHPžGHMDQHLURGHGR&3&RGLUHLWR
jFRQWUDSUHVWDomRSRUEHQVHVHUYLoRVHVWiFRQGLFLRQDGRDRFXPSULPHQWRGHREULJDo}HV
GHGHVHPSHQKRHQmRVRPHQWHjSDVVDJHPGRWHPSR&RPLVVRDVFRQWUDSUHVWDo}HVSDV
VDPDVHUFODVVLILFDGDVFRPRXP$WLYRFRQWUDWXDO$VUHFHLWDVUHODWLYDVjLQIUDHVWUXWXUDGH
WUDQVPLVVmRSDVVDPVHUPHQVXUDGDVGDVHJXLQWHIRUPD  5HFRQKHFLPHQWRGHUHFHLWDGH
FRQVWUXomRWHQGRSRUEDVHDSDUFHODGD5$3 GHVWLQDGDDRLQYHVWLPHQWRGRDWLYRTXHFRQ
VLGHUDDPDUJHPGHFRQVWUXomRGHDFRUGRFRPDVSURMHo}HVLQLFLDLVGRSURMHWR7RGDDPDUJHP
GHFRQVWUXomRpUHFRQKHFLGDGXUDQWHDREUDHYDULDo}HVSRVLWLYDVRXQHJDWLYDVGRFXVWR
GHFRQVWUXomRVmRDORFDGDVLPHGLDWDPHQWHDRUHVXOWDGRQRPRPHQWRTXHLQFRUULGDV3DUD
HVWLPDWLYDUHIHUHQWHj5HFHLWDGH&RQVWUXomRD&RPSDQKLDXWLOL]RXXPPRGHORTXHDSXUD
RFXVWRGHILQDQFLDURFOLHQWH QRFDVRRSRGHUFRQFHGHQWH $ WD[DGHILQLGDSDUDRYDORU
SUHVHQWHOtTXLGRGDPDUJHPGHFRQVWUXomR HGHRSHUDomR pGHILQLGDQRPRPHQWRLQLFLDO
GRSURMHWRHQmRVRIUHDOWHUDo}HVSRVWHULRUHVVHQGRDSXUDGDGHDFRUGRFRPRULVFRGHFUpGL
WR GR FOLHQWH H SUD]R GH ILQDQFLDPHQWR   5HFRQKHFLPHQWR GD UHFHLWD GH RSHUDomR H
PDQXWHQomRGHFRUUHQWHGRVFXVWRVLQFRUULGRVHQHFHVViULRVSDUDFXPSULUREULJDo}HVGHSHU
IRUPDQFHGHRSHUDomRHPDQXWHQomRSUHYLVWDVHPFRQWUDWRGHFRQFHVVmRDSyVRWpUPLQR
GDIDVHGHFRQVWUXomR  5HFRQKHFLPHQWRGHUHFHLWDGHUHPXQHUDomRVREUHRDWLYRFRQ
WUDWXDOUHFRQKHFLGRUHJLVWUDQGRWDPEpPXPDUHFHLWDGHUHPXQHUDomRILQDQFHLUDDSDUWLU
GDHQWUDGDHPRSHUDomRVREDUXEULFD5HPXQHUDomRGRDWLYRFRQWUDWXDOXWLOL]DQGRDWD[D
GHGHVFRQWRGHILQLGDQRLQtFLRGHFDGDSURMHWR LL ,PSDFWRGRVLPSRVWRVGLIHULGRVVREUHD
DGRomRGRDWLYRFRQWUDWXDOPHQFLRQDGRDQWHULRUPHQWHH LLL (IHLWRGRVDMXVWHVUHIOHWLGRV
QR SDWULP{QLR OtTXLGR &3&   ,QVWUXPHQWRV )LQDQFHLURV  2 &3&  HVWDEHOHFH UH
TXHULPHQWRVSDUDUHFRQKHFHUHPHQVXUDUDWLYRVILQDQFHLURVSDVVLYRVILQDQFHLURVHDOJXQV
FRQWUDWRV GH FRPSUD RX YHQGD GH LWHQV QmR ILQDQFHLURV (VWD QRUPD VXEVWLWXL R &3& 
,QVWUXPHQWRV)LQDQFHLURV5HFRQKHFLPHQWRH0HQVXUDomR&ODVVLILFDomRHPHQVXUDomRGH
DWLYRVILQDQFHLURVHSDVVLYRVILQDQFHLURV2&3&FRQWpPWUrVSULQFLSDLVFDWHJRULDVGH
FODVVLILFDomRSDUDDWLYRVILQDQFHLURVPHQVXUDGRVDRFXVWRDPRUWL]DGR9-25$ H9-5$
FODVVLILFDomR GH DWLYRV ILQDQFHLURV GH DFRUGR FRP R &3&  p JHUDOPHQWH EDVHDGD QR
PRGHORGHQHJyFLRVQRTXDOXPDWLYRILQDQFHLURpJHUHQFLDGRHHPVXDVFDUDFWHUtVWLFDVGH
IOX[RVGHFDL[DFRQWUDWXDLV2&3&HOLPLQDDVFDWHJRULDVDQWLJDVGR&3&GHWtWXORV
PDQWLGRVDWpRYHQFLPHQWRHPSUpVWLPRVHUHFHEtYHLVHGLVSRQtYHLVSDUDYHQGD2&3&
UHWpPHPJUDQGHSDUWHRVUHTXHULPHQWRVH[LVWHQWHVQR&3&SDUDDFODVVLILFDomRHPHQ
VXUDomRGHSDVVLYRVILQDQFHLURV$ DGRomRGR&3&QmRWHYHXPHIHLWRVLJQLILFDWLYRQDV
SROtWLFDVFRQWiEHLVGD&RPSDQKLDUHODFLRQDGDVDSDVVLYRVILQDQFHLURV$ WDEHODDVHJXLUH[
SOLFDDVFDWHJRULDVGHPHQVXUDomRRULJLQDLVQR&3&HDVQRYDVFDWHJRULDVGHPHQVX
UDomRGR&3&SDUDFDGDFODVVHGHDWLYRVILQDQFHLURVGD&RPSDQKLDHPžGHMDQHLUR
GH
&3&
&3&
6DOGR
$WLYRVHSDVVLYRV
HP
FRQIRUPHREDODQoRSDWULPRQLDO

&DL[DVHHTXLYDOHQWHVGHFDL[D
(PSUpVWLPRV
&XVWR

$SOLFDomRILQDQFHLUD
HUHFHEtYHLV
DPRUWL]DGR

'HVLJQDGR
2EULJDWRULDPHQWH
D9-5
D9-5
7UDQVLomR $ &RPSDQKLDRSWRXSRUQmRUHDSUHVHQWDULQIRUPDo}HVFRPSDUDWLYDVGRVSHUtR
GRVDQWHULRUHVFRPUHODomRDRVUHTXLVLWRVGHFODVVLILFDomRHPHQVXUDomR'HVVDIRUPDDV
LQIRUPDo}HVDSUHVHQWDGDVSDUDQmRUHIOHWHPRVUHTXLVLWRVGR&3&PDVVLPGR
&3&D,QVWUXPHQWRVILQDQFHLURV 5HFRQKHFLPHQWRHPHQVXUDomRLQLFLDO 2VUH
FHEtYHLVVmRUHFRQKHFLGRVLQLFLDOPHQWHQDGDWDHPTXHIRUDPRULJLQDGRV7RGRVRVRXWURV
DWLYRVHSDVVLYRVILQDQFHLURVVmRUHFRQKHFLGRVLQLFLDOPHQWHTXDQGRD&RPSDQKLDVHWRUQDU
SDUWHGDVGLVSRVLo}HVFRQWUDWXDLVGRLQVWUXPHQWR8PDWLYRILQDQFHLUR DPHQRVTXHVHMD
XPUHFHEtYHOVHPXPFRPSRQHQWHGHILQDQFLDPHQWRVLJQLILFDWLYR RXSDVVLYRILQDQFHLURp
LQLFLDOPHQWHPHQVXUDGRDRYDORUMXVWRDFUHVFLGRSDUDXPLWHPQmRPHQVXUDGRDR9-5RV
FXVWRVGHWUDQVDomRTXHVmRGLUHWDPHQWHDWULEXtYHLVjVXDDTXLVLomRRXHPLVVmR8PUH

FHEtYHOVHPXPFRPSRQHQWHVLJQLILFDWLYRGHILQDQFLDPHQWRpPHQVXUDGRLQLFLDOPHQWHDR
SUHoR GD RSHUDomR &ODVVLILFDomR H PHQVXUDomR VXEVHTXHQWH  ,QVWUXPHQWRV )LQDQ
FHLURV3ROtWLFDDSOLFiYHODSDUWLUGHžGH-DQHLURGH1RUHFRQKHFLPHQWRLQLFLDOXP
DWLYRILQDQFHLURpFODVVLILFDGRFRPRPHQVXUDGRDRFXVWRDPRUWL]DGRDR9-25$ LQVWUX
PHQWRGHGtYLGDDR9-25$ LQVWUXPHQWRSDWULPRQLDORXDR9-5$ &RPSDQKLDQmRSRVVXL
DWLYRILQDQFHLURPHQVXUDGRDR9-25$2VDWLYRVILQDQFHLURVQmRVmRUHFODVVLILFDGRVVXE
VHTXHQWHPHQWHDRUHFRQKHFLPHQWRLQLFLDODQmRVHUTXHD&RPSDQKLDPXGHRPRGHORGH
QHJyFLRVSDUDDJHVWmRGHDWLYRVILQDQFHLURVHQHVWHFDVRWRGRVRVDWLYRVILQDQFHLURVDIH
WDGRVVmRUHFODVVLILFDGRVQRSULPHLURGLDGRSHUtRGRGHDSUHVHQWDomRSRVWHULRUjPXGDQoD
QRPRGHORGHQHJyFLRV8PDWLYRILQDQFHLURpPHQVXUDGRDRFXVWRDPRUWL]DGRVHDWHQGHU
DPEDVDVFRQGLo}HVDVHJXLUHQmRIRUGHVLJQDGRFRPRPHQVXUDGRDR9-5 ePDQWLGR
GHQWURGHXPPRGHORGHQHJyFLRVFXMRREMHWLYRVHMDPDQWHUDWLYRVILQDQFHLURVSDUDUHFH
EHUIOX[RVGHFDL[DFRQWUDWXDLVH6HXVWHUPRVFRQWUDWXDLVJHUDPHPGDWDVHVSHFtILFDV
IOX[RVGHFDL[DTXHVmRUHODWLYRVVRPHQWHDRSDJDPHQWRGHSULQFLSDOHMXURVVREUHRYDORU
SULQFLSDOHPDEHUWR8PLQVWUXPHQWRGHGtYLGDpPHQVXUDGRDR9-25$ VHDWHQGHUDPEDV
DVFRQGLo}HVDVHJXLUHQmRIRUGHVLJQDGRFRPRPHQVXUDGRDR9-5 ePDQWLGRGHQWUR
GHXPPRGHORGHQHJyFLRVFXMRREMHWLYRpDWLQJLGRWDQWRSHORUHFHELPHQWRGHIOX[RVGHFDL[D
FRQWUDWXDLVTXDQWRSHODYHQGDGHDWLYRVILQDQFHLURVH 6HXVWHUPRVFRQWUDWXDLVJHUDP
HPGDWDVHVSHFtILFDVIOX[RVGHFDL[DTXHVmRDSHQDVSDJDPHQWRVGHSULQFLSDOHMXURVVREUH
RYDORUSULQFLSDOHPDEHUWR7RGRVRVDWLYRVILQDQFHLURVQmRFODVVLILFDGRVFRPRPHQVXUD
GRVDRFXVWRDPRUWL]DGRRXDR9-25$FRQIRUPHGHVFULWRDFLPDVmRFODVVLILFDGRVFRPR
DR9-51RUHFRQKHFLPHQWRLQLFLDOD&RPSDQKLDSRGHGHVLJQDUGHIRUPDLUUHYRJiYHOXP
DWLYRILQDQFHLURTXHGHRXWUDIRUPDDWHQGDRVUHTXLVLWRVSDUDVHUPHQVXUDGRDRFXVWRDPRU
WL]DGRRXDR9-25$ FRPRDR9-5VHLVVRHOLPLQDURXUHGX]LUVLJQLILFDWLYDPHQWHXPGHVFDVD
PHQWR FRQWiELO TXH GH RXWUD IRUPD VXUJLULD $WLYRV ILQDQFHLURV  0HQVXUDomR VXEVH
TXHQWHHJDQKRVHSHUGDV3ROtWLFDDSOLFiYHODSDUWLUGHžGHMDQHLURGH $WLYRV
ILQDQFHLURVDFXVWRDPRUWL]DGR(VVHVDWLYRVVmRVXEVHTXHQWHPHQWHPHQVXUDGRVDRFXVWR
DPRUWL]DGRXWLOL]DQGRRPpWRGRGHMXURVHIHWLYRV2FXVWRDPRUWL]DGRpUHGX]LGRSRUSHU
GDVSRULPSDLUPHQW$ UHFHLWDGHMXURVHRLPSDLUPHQWVmRUHFRQKHFLGRVQRUHVXOWDGR4XDO
TXHUJDQKRRXSHUGDQRGHVUHFRQKHFLPHQWRpUHFRQKHFLGRQRUHVXOWDGR$WLYRVILQDQFHLURV
D9-5(VVHVDWLYRVVmRPHQVXUDGRVVXEVHTXHQWHPHQWHDRYDORUMXVWR2UHVXOWDGROtTXL
GRLQFOXLQGRMXURVpUHFRQKHFLGRQRUHVXOWDGR$WLYRVILQDQFHLURV 3ROtWLFDDSOLFiYHODQWHV
GHGHMDQHLURGH$ &RPSDQKLDFODVVLILFRXRVDWLYRVILQDQFHLURVQDVFDWHJRULDVGH
 (PSUpVWLPRVHUHFHEtYHLVH$WLYRVILQDQFHLURVPHQVXUDGRVSHORYDORUMXVWRSRU
PHLRGRUHVXOWDGRHGHQWURGHVVDFDWHJRULDFRPRDWLYRVILQDQFHLURVGHVLJQDGRVDRYDORU
MXVWRSRUPHLRGRUHVXOWDGR$WLYRVILQDQFHLURV0HQVXUDomRVXEVHTXHQWHHJDQKRVH
SHUGDV3ROtWLFDDSOLFiYHODQWHVGHGHMDQHLURGH (PSUpVWLPRVHUHFHEtYHLV 0HQ
VXUDGRVDRFXVWRDPRUWL]DGRXWLOL]DQGRRPpWRGRGHMXURVHIHWLYRV$WLYRVILQDQFHLURVD9-5
 0HQVXUDGRV DR YDORU MXVWR H DV YDULDo}HV QR YDORU MXVWR LQFOXLQGR MXURV RX UHFHLWD GH
GLYLGHQGRVIRUDPUHFRQKHFLGDVQRUHVXOWDGR3DVVLYRVILQDQFHLURVFODVVLILFDomRPHQVX
UDomRVXEVHTXHQWHHJDQKRVHSHUGDV2VSDVVLYRVILQDQFHLURVIRUDPFODVVLILFDGRVFRPR
PHQVXUDGRVDRFXVWRDPRUWL]DGRXWLOL]DQGRRPpWRGRGHMXURVHIHWLYRV$VGHVSHVDVGH
MXURVVmRUHFRQKHFLGDVQRUHVXOWDGR4XDOTXHUJDQKRRXSHUGDQRGHVUHFRQKHFLPHQWRWDP
EpPpUHFRQKHFLGRQRUHVXOWDGR'HVUHFRQKHFLPHQWR $WLYRVILQDQFHLURV $ &RPSDQKLD
GHVUHFRQKHFHXPDWLYRILQDQFHLURTXDQGRRVGLUHLWRVFRQWUDWXDLVDRVIOX[RVGHFDL[DGRDWLYR
H[SLUDP RX TXDQGR D &RPSDQKLD WUDQVIHUH RV GLUHLWRV FRQWUDWXDLV GH UHFHELPHQWR DRV
IOX[RVGHFDL[DFRQWUDWXDLVVREUHXPDWLYRILQDQFHLURHPXPDWUDQVDomRQDTXDOVXEVWDQ
FLDOPHQWHWRGRVRVULVFRVHEHQHItFLRVGDWLWXODULGDGHGRDWLYRILQDQFHLURVmRWUDQVIHULGRV
RXQDTXDOD&RPSDQKLDQHPWUDQVIHUHQHPPDQWpPVXEVWDQFLDOPHQWHWRGRVRVULVFRVH
EHQHItFLRVGDWLWXODULGDGHGRDWLYRILQDQFHLURHWDPEpPQmRUHWpPRFRQWUROHVREUHRDWLYR
ILQDQFHLUR$ &RPSDQKLD UHDOL]D WUDQVDo}HV HP TXH WUDQVIHUH DWLYRV UHFRQKHFLGRV QR
EDODQoRSDWULPRQLDOPDVPDQWpPWRGRVRXVXEVWDQFLDOPHQWHWRGRVRVULVFRVHEHQHItFLRV
GRVDWLYRVWUDQVIHULGRV1HVVHVFDVRVRVDWLYRVILQDQFHLURVQmRVmRGHVUHFRQKHFLGRV3DV
VLYRVILQDQFHLURV $ &RPSDQKLDGHVUHFRQKHFHXPSDVVLYRILQDQFHLURTXDQGRVXDREULJDomR
FRQWUDWXDOpUHWLUDGDFDQFHODGDRXH[SLUD1RGHVUHFRQKHFLPHQWRGHXPSDVVLYRILQDQFHLUR
DGLIHUHQoDHQWUHRYDORUFRQWiELOH[WLQWRHDFRQWUDSUHVWDomRSDJD LQFOXLQGRDWLYRVWUDQV
IHULGRVTXHQmRWUDQVLWDPSHORFDL[DRXSDVVLYRVDVVXPLGRV pUHFRQKHFLGDQRUHVXOWDGR
&RPSHQVDomR  2V DWLYRV RX SDVVLYRV ILQDQFHLURV VmR FRPSHQVDGRV H R YDORU OtTXLGR
DSUHVHQWDGR QR EDODQoR SDWULPRQLDO TXDQGR H VRPHQWH TXDQGR D &RPSDQKLD WHQKD
DWXDOPHQWHXPGLUHLWROHJDOPHQWHH[HFXWiYHOGHFRPSHQVDURVYDORUHVHWHQKDDLQWHQomR
GHOLTXLGiORVHPXPDEDVHOtTXLGDRXGHUHDOL]DURDWLYRHOLTXLGDURSDVVLYRVLPXOWDQHD
PHQWH E 5HGXomR DR YDORU UHFXSHUiYHO LPSDLUPHQW  $WLYRV QmR ILQDQFHLURV  2V
YDORUHVFRQWiEHLVGRVDWLYRVQmRILQDQFHLURVGD&RPSDQKLDTXHQmRRVDWLYRVILVFDLVGLIHUL
GRVVmRUHYLVWRVDFDGDGDWDGHEDODQoRSDUDDSXUDUVHKiLQGLFDomRGHSHUGDQRYDORUUH
FXSHUiYHO&DVRRFRUUDWDOLQGLFDomRHQWmRRYDORUUHFXSHUiYHOGRDWLYRpHVWLPDGR3DUD
WHVWHVGHUHGXomRDRYDORUUHFXSHUiYHORVDWLYRVVmRDJUXSDGRVHP8QLGDGHV*HUDGRUDV
GH&DL[D 8*& RXVHMDQRPHQRUJUXSRSRVVtYHOGHDWLYRVTXHJHUDHQWUDGDVGHFDL[D
SHORVHXXVRFRQWtQXRHQWUDGDVHVVDVTXHVmRHPJUDQGHSDUWHLQGHSHQGHQWHVGDVHQ
WUDGDVGHFDL[DGHRXWURVDWLYRVRX8*&2YDORUUHFXSHUiYHOGHXPDWLYRRX8*&pRPDLRU
HQWUHRVHXYDORUHPXVRHRVHXYDORUMXVWRPHQRVFXVWRVSDUDYHQGHU2YDORUHPXVRp
EDVHDGRHPIOX[RVGHFDL[DIXWXURVHVWLPDGRVGHVFRQWDGRVDYDORUSUHVHQWHXVDQGRXPD
WD[DGHGHVFRQWRDQWHVGRVLPSRVWRVTXHUHIOLWDDVDYDOLDo}HVDWXDLVGHPHUFDGRGRYDORU
GRGLQKHLURQRWHPSRHRVULVFRVHVSHFtILFRVGRDWLYRRXGD8*&8PDSHUGDSRUUHGXomR
DRYDORUUHFXSHUiYHOpUHFRQKHFLGDVHRYDORUFRQWiELOGRDWLYRRX8*&H[FHGHURVHXYDORU
UHFXSHUiYHO3HUGDVSRUUHGXomRDRYDORUUHFXSHUiYHOVmRUHFRQKHFLGDVQRUHVXOWDGR&RQ
VLGHUDQGRTXHD&RPSDQKLDQmRSRVVXLiJLRFRQWDELOL]DGRHPVXDVGHPRQVWUDo}HVILQDQ
FHLUDVDVSHUGDVSRUUHGXomRDRYDORUUHFXSHUiYHOVmRUHYHUWLGDVVRPHQWHQDH[WHQVmR
HPTXHRQRYRYDORUFRQWiELOGRDWLYRQmRH[FHGDRYDORUFRQWiELOTXHWHULDVLGRDSXUDGR
OtTXLGRGHGHSUHFLDomRRXDPRUWL]DomRFDVRDSHUGDGHYDORUQmRWLYHVVHVLGRUHFRQKHFL
GDF3URYLV}HV$VSURYLV}HVVmRGHWHUPLQDGDVSRUPHLRGRGHVFRQWRGRVIOX[RVGHFDL[D
IXWXURVHVWLPDGRVDXPDWD[DDQWHVGHLPSRVWRVTXHUHIOLWDDVDYDOLDo}HVDWXDLVGHPHU
FDGRTXDQWRDRYDORUGRGLQKHLURQRWHPSRHULVFRVHVSHFtILFRVSDUDRSDVVLYRUHODFLRQD
GR2VHIHLWRVGRGHVUHFRQKHFLPHQWRGRGHVFRQWRSHODSDVVDJHPGRWHPSRVmRUHFRQKHFLGRV
QRUHVXOWDGRFRPRGHVSHVDILQDQFHLUDG7ULEXWDomR,PSRVWRVVREUHDUHFHLWD$VUH
FHLWDV HVWmR VXMHLWDV DRV VHJXLQWHV LPSRVWRV H FRQWULEXLo}HV SHODV VHJXLQWHV DOtTXRWDV
EiVLFDV 3URJUDPDGH,QWHJUDomR6RFLDO 3,6 VREUHD5HFHLWD2SHUDFLRQDO 5$3 
HRXWUDVUHFHLWDV &RQWULEXLomRSDUD)LQDQFLDPHQWRGD6HJXULGDGH6RFLDO &2),16 
VREUHD5HFHLWD2SHUDFLRQDO 5$3 H2XWUDV5HFHLWDV)RUDPGLIHULGRV3,6&2),16FRU
UHVSRQGHQWHVjVGLIHUHQoDVHQWUHRYDORUFDOFXODGRVREUHRPRQWDQWHGD5HFHLWDGH,PSODQWDomR
GH,QIUDHVWUXWXUDH5HPXQHUDomRGRV$WLYRV,QGHQL]iYHLVHR3,6&2),16GRDQRFRUUHQWH
VREUHRVYDORUHVHIHWLYDPHQWHUHFHELGRVDGLFLRQDQGRRXH[FOXLQGRDVYDULiYHLVSUHYLVWDV
QRDUWGD,1Qƒ,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO2LPSRVWRGH
UHQGD H D FRQWULEXLomR VRFLDO GD (71 VmR FDOFXODGRV SHOR UHJLPH GH OXFUR UHDO$ (71
REWHYHFRPD6XSHULQWHQGrQFLDGH'HVHQYROYLPHQWRGR1RUGHVWH 68'(1( EHQHItFLRILV
FDOTXHUHGX]VHXLPSRVWRGHUHQGDHPGXUDQWHGH]DQRVFRQWDGRVDSDUWLUGRDQR
FDOHQGiULRGHH[SHGLomRGR/DXGR&RQVWLWXWLYRHPLWLGRSHOD68'(1((VVHLQFHQWLYRILV
FDOpFDOFXODGRFRPEDVHGRQROXFURGDH[SORUDomRSURSRUFLRQDOPHQWHjUHFHLWDOtTXLGD
GDVXQLGDGHVSURGXWRUDVLQFHQWLYDGDV$ GHVSHVDFRPLPSRVWRGHUHQGDHFRQWULEXLomRVR
FLDOFRPSUHHQGHRVLPSRVWRVGHUHQGDHFRQWULEXLomRVRFLDOFRUUHQWHVHGLIHULGRV2LP
SRVWRFRUUHQWHHRLPSRVWRGLIHULGRVmRUHFRQKHFLGRVQRUHVXOWDGR'HVSHVDVGHLPSRV
WRGHUHQGDHFRQWULEXLomRVRFLDOFRUUHQWH$ GHVSHVDGHLPSRVWRFRUUHQWHpRLPSRV
WRDSDJDURXDUHFHEHUHVWLPDGRVREUHROXFURRXSUHMXt]RWULEXWiYHOGRH[HUFtFLRHTXDO
TXHUDMXVWHDRVLPSRVWRVDSDJDUFRPUHODomRDRVH[HUFtFLRVDQWHULRUHV2PRQWDQWHGRV
LPSRVWRVFRUUHQWHVDSDJDURXDUHFHEHUpUHFRQKHFLGRQREDODQoRSDWULPRQLDOFRPRDWLYR
RXSDVVLYRILVFDOSHODPHOKRUHVWLPDWLYDGRYDORUHVSHUDGRGRVLPSRVWRVDVHUHPSDJRVRX
UHFHELGRVTXHUHIOHWHDVLQFHUWH]DVUHODFLRQDGDVDVXDDSXUDomRVHKRXYHU(OHpPHQVX
UDGRFRPEDVHQDVWD[DVGHLPSRVWRVGHFUHWDGDVQDGDWDGREDODQoR2VDWLYRVHSDVVLYRV
ILVFDLVFRUUHQWHVVmRFRPSHQVDGRVVRPHQWHVHFHUWRVFULWpULRVIRUHPDWHQGLGRV'HVSH
VDVGHLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGR$WLYRVHSDVVLYRVILVFDLVGLIHUL
GRVVmRUHFRQKHFLGRVFRPUHODomRjVGLIHUHQoDVWHPSRUiULDVHQWUHRVYDORUHVFRQWiEHLV
GH DWLYRV H SDVVLYRV SDUD ILQV GH GHPRQVWUDo}HV ILQDQFHLUDV H RV  XVDGRV SDUD ILQV GH
WULEXWDomR$VPXGDQoDVGRVDWLYRVHSDVVLYRVILVFDLVGLIHULGRVQRH[HUFtFLRVmRUHFRQKHFLGDV
FRPRGHVSHVDGHLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGD8PDWLYRILVFDOGLIHULGR
pUHFRQKHFLGRHPUHODomRDRVSUHMXt]RVILVFDLVHGLIHUHQoDVWHPSRUiULDVGHGXWtYHLVQmRXWL
OL]DGRVQDH[WHQVmRHPTXHVHMDSURYiYHOTXHOXFURVWULEXWiYHLVIXWXURVHVWDUmRGLVSRQtYHLV
FRQWUDRVTXDLVVHUmRXWLOL]DGRV2VOXFURVWULEXWiYHLVIXWXURVVmRGHWHUPLQDGRVFRPEDVH
QDUHYHUVmRGHGLIHUHQoDVWHPSRUiULDVWULEXWiYHLVUHOHYDQWHV6HRPRQWDQWHGDVGLIHUHQoDV
&217,18$

  • O que procura?
  • Palavras mais buscadas
    123 Milhas Alexandre de Moraes Baixada Fluminense Belo Horizonte Brasília Caixa Econômica Federal Campinas Ceará crime Distrito Federal Eduardo Cunha Empresário Fortaleza Gilmar Mendes INSS Jair Bolsonaro Justiça Lava Jato mdb Minas Gerais Odebrecht Operação Lava Jato PCC Petrobras PL PM PMDB Polícia Polícia Civil Polícia Federal Porto Alegre PP preso prisão PSB PSD PSDB PT PTB Ribeirão Preto Rio Grande do Sul São Paulo Sérgio Cabral Vereador  Rio de Janeiro
  • Categorias
    • Artigos
    • Brasil
    • Celebridades
    • Cotidiano
    • Criminal
    • Criptomoedas
    • Destaques
    • Economia
    • Entretenimento
    • Esporte
    • Esportes
    • Famosos
    • Geral
    • Investimentos
    • Justiça
    • Música
    • Noticia
    • Notícias
    • Novidades
    • Operação
    • Polêmica
    • Polícia
    • Política
    • Saúde
    • TV
O que procura?
Categorias
Artigos Brasil Celebridades Cotidiano Criminal Criptomoedas Destaques Economia Entretenimento Esporte Esportes Famosos Geral Investimentos Justiça Música Noticia Notícias Novidades Operação Polêmica Polícia Política Saúde TV
Agenda
agosto 2025
D S T Q Q S S
 12
3456789
10111213141516
17181920212223
24252627282930
31  
« mar    
Copyright © 2025 Tribunal Processo