DOEPE 25/04/2020 - Pág. 11 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 25 de abril de 2020
Diário Oficial do Estado de Pernambuco - Poder Executivo
E ,QIRUPDomRVREUHFRQWURODGDVGLUHWDV &RQWLQXDomR
0RUUR%UDQFR,, %DUD~QDV;9 6ROGR6mR)UDQFLVFR,
%,(PSUHVDGH
8PEXUDQDGH&KHLUR %UHQQDQG,QYHVWLPHQWRV
(QHUJpWLFD6$
(QHUJpWLFD6$
&RPHUFLDOL]DGRUD6$ (VWXGRV(QHUJpWLFRV6$ (QHUJpWLFD6$ (QHUJpWLFD6$
GHGH]HPEURGH
$WLYRV
3DVVLYRV
&DSLWDOVRFLDO
3DWULP{QLROtTXLGR
$GLDQWDPHQWRVSDUDIXWXURVDXPHQWRVGHFDSLWDO
/XFUR SUHMXt]R GRSHUtRGR
4XDQWLGDGHGHDo}HVSRVVXtGDV
GHSDUWLFLSDomR
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO
6DOGRGRLQYHVWLPHQWR
GHGH]HPEURGH
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO
6DOGRGRLQYHVWLPHQWR
,PRELOL]DGR &RQVROLGDGR
5HFODVVLILFDo}HV
7D[DVPpGLDV
6DOGRHP
6DOGRHP
D
7UDQVIHUrQFLDV
DQXDLVGHGHSUHFLDomR $GLo}HV %DL[DV
3URYLVmRSDUDFRQWLJrQFLDV &RQVROLGDGR
Ano XCVII • NÀ 76 - 11
$WLYRV GH FRQVyUFLR 'XUDQWH R H[HUFtFLR FRUUHQWH DV FRPSDQKLDV
FRQWURODGDV6HUUDGR9HQWR(QHUJpWLFD6$6HUUDGR)RJR(QHUJpWLFD6$H
8PEXUDQD GH &KHLUR (QHUJpWLFD 6$ FRQVWLWXtUDP FRQVyUFLR TXH WHP SRU
REMHWRDFRQWUDWDomRGHHPSUHVDWHUFHLUL]DGDSDUDFRQVWUXomRHFRQVHTXHQWH
LQVWDODomR GH VXEHVWDomR H GH ED\V GH FRQH[mR TXH VHUmR DGTXLULGRV H
RSHUDGRVFRQMXQWDPHQWHSHODVFRQVRUFLDGDV(PGHQRYHPEURGH
SRU PHLR GH ,QVWUXPHQWR 3DUWLFXODU GH &RQVWLWXLomR GH &RQVyUFLR ILFRX
HVWDEHOHFLGR TXH D FRQWURODGD 8PEXUDQD GH &KHLUR (QHUJpWLFD 6$ p D
FRPSDQKLD OtGHU GR FRQVyUFLR D TXHP FDEHUi D UHSUHVHQWDomR SHUDQWH DR
IRUQHFHGRUDR%DQFRGR1RUGHVWHGR%UDVLO %1% Hj$JrQFLD1DFLRQDOGH
(QHUJLD(OpWULFD±$1((/DVVLPFRPRDPDQXWHQomRGRVUHJLVWURVFRQWiEHLVH
RFXPSULPHQWRGDVREULJDo}HVILVFDLVGRFRQVyUFLR(PGHGH]HPEURGH
RVDWLYRVGHFRQVyUFLRUHSUHVHQWDGRVSHORVDGLDQWDPHQWRVUHDOL]DGRV
DRIRUQHFHGRUUHVSRQViYHOSHODFRQVWUXomRHLPSODQWDomRGDVXEHVWDomRHGRV
ED\VGHFRQH[mRHVWmRGHPRQVWUDGRVGDVHJXLQWHPDQHLUD
&RQVRUFLDGDV
3DUWLFLSDomR
9DORU
6HUUDGR)RJR(QHUJpWLFD6$
6HUUDGR9HQWR(QHUJpWLFD6$
8PEXUDQDGH&KHLUR(QHUJpWLFD6$
D 2VDOGRGHSURYLVmRSDUDFRQWLQJrQFLDVUHIHUHVHjDomRFLYLOS~EOLFDDMXL]DGDSHOR
0LQLVWpULR3~EOLFR)HGHUDOFRQWUDDFRQWURODGD7RFDQWLQV(QHUJpWLFD6$HPUD]mRGD
DOHJDGDGHVILJXUDomRGDSDLVDJHPFrQLFDUHSUHVHQWDGDSHOD&DFKRHLUDGR5HJLVWUR
TXHWHULDLQIOLJLQGRGDQRVGHQDWXUH]DFXOWXUDOHDPELHQWDODYDOLDGDFRPRVHQGRSDVVtYHO
GHSHUGDSRUVHXVDVVHVVRUHVMXUtGLFRV
7RWDO
7UDEDOKLVWDV
&XVWRFRQWiELO
7HUUHQRV
&tYHLV D
5HVHUYDWyULRVEDUUDJHQVHDGXWRUDV
(GLILFDo}HVREUDVFLYLVHEHQIHLWRULDV
3DWULP{QLR OtTXLGR &RQWURODGRUD D &DSLWDO VRFLDO 2 FDSLWDO &RQVHOKRGH$GPLQLVWUDomRUHDOL]DGDHPGHPDUoRGH
D
/LQKDGHWUDQVPLVVmR
VRFLDOVXEVFULWRHPGHGH]HPEURGH HpGH5 H5FRPRGLYLGHQGRVDGLFLRQDLVHSURSRVWRVDPERV
0yYHLVHXWHQVtOLRV
D
UHSUHVHQWDGR SRU Do}HV RUGLQiULDV QRPLQDWLYDV H VHP YDORU UHIHUHQWHVDRH[HUFtFLRGH$$GPLQLVWUDomRVXEPHWHUij
DSURYDomR GD $VVHPEOHLD *HUDO 2UGLQiULD R SDJDPHQWR GH
&RPSXWDGRUHVHSHULIpULFRV
QRPLQDOHHVWiGLVWULEXtGRGDVHJXLQWHIRUPD
GLYLGHQGRV DGLFLRQDLV DR PtQLPR REULJDWyULR QR YDORU GH 5
0iTXLQDVHHTXLSDPHQWRV
D
$FLRQLVWDV
$o}HV
UHODWLYRDGLVWULEXLomRGDSDUFHODUHPDQHVFHQWHGHOXFUR
9HtFXORV
5%)%,6$
OtTXLGRGRSHUtRGRFRUUHQWHF 'HVWLQDomRGRVOXFURV (PGH
,PRELOL]DGRHPDQGDPHQWR
-0%%,6$
GH]HPEURGH HD&RPSDQKLDGHVWLQRXFRQIRUPH
2XWURV
50%&%,6$
D
SUHYLVmRHP(VWDWXWR6RFLDOHHPFRQIRUPLGDGHFRPR$FRUGR
7RWDOGRFXVWR
0/0%%,6$
GH $FLRQLVWDV ILUPDGR HP GLYLGHQGRV PtQLPRV
7RWDOGDGHSUHFLDomRDFXPXODGD
30%&3%,6$
REULJDWyULRVFDOFXODGRVVREUHGROXFUROtTXLGRDMXVWDGRGR
7RWDOOtTXLGR
3%*%,6$
SHUtRGR$VVLP DPSDUDGD QDV GHWHUPLQDo}HV GR$FRUGR GH
D $VUHFODVVLILFDo}HVVmRSURYHQLHQWHVGHDORFDomRGHSURMHWRVHyOLFRVDGTXLULGRVSHOD&RPSDQKLDMXQWRj%UHQQDQG(QHUJLD(yOLFD6$DR $/$%%,6$
$FLRQLVWDV DGLWDGR D$GPLQLVWUDomR GD &RPSDQKLD SURS{V D
ORQJRGRH[HUFtFLRGH 3DUDPDLRUHVGHWDOKHVYLGH1RWDH,PRELOL]DGRHPFXUVR2VDOGRGRLPRELOL]DGRHPDQGDPHQWRUHIHUHVH $o}HVHPFRQGRPtQLRGHWRGRVRV$FLRQLVWDV
GLVWULEXLomRGHGLYLGHQGRVPtQLPRVFRQIRUPHGHPRQVWUDGRD
EDVLFDPHQWHDYDORUHVDSOLFDGRVQDFRQVWUXomRGDV3&+¶V-XELQKD,,-XELQKD,,,H-XED,9WRGDVSHUWHQFHQWHVjFRQWURODGD1RYD-XED
VHJXLU
(QHUJpWLFD6$
E 5HVHUYDVGHOXFURV L 5HVHUYDOHJDO $UHVHUYDOHJDOpFRQVWLWXtGDFRP
,QWDQJtYHO
&RQWURODGRUD
D (VVHV YDORUHV UHIHUHPVH QD VXDEDVHHPGROXFUROtTXLGRFRQIRUPHSUHYLVWRQDOHJLVODomRVRFLHWiULD /XFUROtTXLGRGRSHUtRGR
5HFODVVLILFDo}HV 6DOGRVHP PDLRULD D YDORUHV SDJRV D PDLRU QD
6DOGRVHP
YLJHQWHOLPLWDGDDGRFDSLWDOVRFLDO LL 5HVHUYDSDUDLQYHVWLPHQWRV 5HVHUYDOHJDO±
$GLo}HV
H
DTXLVLomRGRVGLUHLWRVGHFRQFHVVmRGHWLGRV
(PGHPDLRGHRVDFLRQLVWDVDSURYDUDPSRUPHLRGD$VVHPEOHLD %DVHGHFiOFXORSDUDGLVWULEXLomR
G
3URMHWRVHyOLFRV
SRUHPSUHVDVFRQWURODGDVTXHHVWmRVHQGR
*HUDO 2UGLQiULD $*2 D FRQVWLWXLomR GH UHVHUYD SDUD LQYHVWLPHQWRV 'LYLGHQGRVPtQLPRVREULJDWyULRV
2XWURVLQWDQJtYHLV
DPRUWL]DGRV DWp RV YHQFLPHQWRV ILQDLV
DWUDYpVGDWUDQVIHUrQFLD GHGLYLGHQGRVDGLFLRQDLVSURSRVWRVUHIHUHQWHV $ PRYLPHQWDomR GRV GLYLGHQGRV SURSRVWRV H D SDJDU p D
GHVVDVFRQFHVV}HV E 2VDOGRUHJLVWUDGR DRH[HUFtFLRGHQRYDORUGH5(PGHPDLRGH RV
VHJXLQWH
HP H LQFOXL RV YDORUHV SDJRV D DFLRQLVWDVDSURYDUDPSRUPHLRGD$VVHPEOHLD*HUDO2UGLQiULD $*2 D
PDLRU SHODV FRQWURODGDV LQGLUHWDV 8VLQD FRQVWLWXLomR GH UHVHUYD SDUD LQYHVWLPHQWRV QR YDORU GH 5
&RQVROLGDGR
D
9HOKD +ROGLQJ 6$ &RUUHGHLUDV +ROGLQJ PHGLDQWHWUDQVIHUrQFLDGHGLYLGHQGRVPtQLPRVREULJDWyULRVHDGLFLRQDLV 6DOGRGHGLYLGHQGRVQRLQtFLRGRSHUtRGR
'LUHLWRGHFRQFHVVmR
6$H7DSLUDSXm+ROGLQJ6$QDDTXLVLomR SURSRVWRVUHIHUHQWHVDRH[HUFtFLRGHQRVYDORUHVGH5H5 $GLFLRQDOSURSRVWRGHDQRVDQWHULRUHV
9DORUSDJRDPDLRUQDDTXLVLomR
GHLQYHVWLPHQWR
E
GRVVHXVLQYHVWLPHQWRVQDVHPSUHVDV8VLQD UHVSHFWLYDPHQWH LLL 'LYLGHQGRVDGLFLRQDLVSURSRVWRV (PGH 'LYLGHQGRVSDJRV
9HOKD (QHUJpWLFD 6$ &RUUHGHLUDV PDLRGHRVDFLRQLVWDVDSURYDUDPSRUPHLRGD$VVHPEOHLD*HUDO &RQVWLWXLomRGHUHVHUYDSDUDLQYHVWLPHQWRV
(VWXGRVHSURMHWRV
F
(QHUJpWLFD 6$ H 7DSLUDSXm (QHUJpWLFD 2UGLQiULD $*2 RSDJDPHQWRGHGLYLGHQGRVQRPRQWDQWHGH5 'LYLGHQGRVPtQLPRVREULJDWyULRV
3URMHWRVHyOLFRV
G
6$UHVSHFWLYDPHQWH(VVHVYDORUHVSDJRV VHQGR5FRPRGLYLGHQGRVLQWHUFDODUHVDSURYDGRVHP5HXQLmRGR 6DOGRGHGLYLGHQGRVQRILPGRSHUtRGR
2XWURVLQWDQJtYHLV
DPDLRUVHUmRDPRUWL]DGRVDSDUWLUGRLQtFLR
5HFHLWDV GHVSHVDV ILQDQFHLUDV
GD RSHUDomR GDV UHIHULGDV FRQWURODGDV 5HFHLWDRSHUDFLRQDOOtTXLGD &RQVROLGDGR
&RQWURODGRUD&RQVROLGDGR
$PRUWL]DomRDFXPXODGD
LQGLUHWDV DWp R SUD]R ILQDO GRV UHVSHFWLYRV
5HFHLWDEUXWD
GLUHLWRVGHFRQFHVVmR
9HQGDVGHHQHUJLD
5HFHLWDVILQDQFHLUDV
F 5HIHUHVHDJDVWRVUHDOL]DGRVFRPRGHVHQYROYLPHQWRGHSURMHWRVGDVFRQWURODGDVGLUHWDV,WDPDUDWL1RUWH6$H1RYD-XED(QHUJpWLFD6$H
,PSRVWRVHGHGXo}HVVREUHDVYHQGDV
9DULDomRFDPELDO
GDVFRQWURODGDVLQGLUHWDV8VLQD9HOKD(QHUJpWLFD6$&RUUHGHLUDV(QHUJpWLFD6$H7DSLUDSXm(QHUJpWLFD6$ G (VVHVYDORUHVUHIHUHPVH
5HQGLPHQWRGH
jDTXLVLomRGHHVWXGRVHSURMHWRVHyOLFRVSDUDFRQVWLWXLomRGHQRYDVFRPSDQKLDV'XUDQWHRH[HUFtFLRGH D&RPSDQKLDDGTXLULXRV 5HFHLWDRSHUDFLRQDOOtTXLGD
DSOLFDo}HV
SURMHWRVHyOLFRV%DUD~QDV;,,,%DUD~QDV;,9%DUD~QDV;9%DUD~QDV;9,0RUUR%UDQFR,,6HUUDGR)RJR6HUUDGR9HQWRH8PEXUDQDGH &XVWRVHGHVSHVDVRSHUDFLRQDLV
&RQWURODGRUD&RQVROLGDGR ILQDQFHLUDV
&KHLUR H 5HIHUHVH j WUDQVIHUrQFLD SDUD R DWLYR LPRELOL]DGR HP GHFRUUrQFLD GD FRQVWLWXLomR GXUDQWH R H[HUFtFLR GH GH QRYDV
-XURVDWLYRV
FRPSDQKLDVD6HUUDGR)RJR(QHUJpWLFD6$6HUUDGR9HQWR(QHUJpWLFD6$H8PEXUDQDGH&KHLUR(QHUJpWLFD6$
&XVWRVGHYHQGDV
2XWUDV
(PSUpVWLPRVHILQDQFLDPHQWRV
*HUDLVHDGPLQLVWUDWLYDV
&RQWURODGRUD
2XWUDVGHVSHVDVRSHUDFLRQDLVOtTXLGDV
'HVSHVDV
3DJDPHQWR
ILQDQFHLUDV
-XURVH
GHSULQFLSDO
9DULDomR
6DOGRHP
6DOGRHP
3HVVRDO
9DULDomRFDPELDO
'HVFULomR
HMXURV
FDPELDO
HQFDUJRV
(QFDUJRVLQFLGHQWHV
'HSUHFLDomRHDPRUWL]DomR
&RPLVV}HVH
(PSUpVWLPRVGHORQJRSUD]R E (XULERUPHVHV DD
0DWHULDLV
GHVSHVDVEDQFiULDV
6HUYLoRVGHWHUFHLURV
-XURVSDVVLYRV
&LUFXODQWH
0HUFDGRULDSDUDUHYHQGD
-XURVVREUH
1mRFLUFXODQWH
&XVWRFRPSUrPLRGHULVFRKLGUROyJLFR
HPSUpVWLPRVH
(QFDUJRVGHFRQH[mRXVRGHVLVWHPD
ILQDQFLDPHQWRV
&RQVROLGDGR
/LTXLGDomRILQDQFHLUD±&&((
3DJDPHQWR
2XWUDVGHVSHVDV
(QFDUJRV
6DOGRHP
GHSULQFLSDO
6DOGRHP
9DULDomR
-XURVH
5HVXOWDGRILQDQFHLUR
'HVFULomR
LQFLGHQWHV
0RHGD
HMXURV
FDPELDO
&DSWDo}HV HQFDUJRV
(PSUpVWLPRVGHORQJR
(XULERUPHVHV
&RPSURPLVVRV &RQVROLGDGR &RPEDVHQDFRPHUFLDOL]DomRGHHQHUJLDUHDOL]DGD
4XDQWLGDGH
DD
SUD]R E
(85
HP H[HUFtFLRV DQWHULRUHV DV FRQWURODGDV GD &RPSDQKLD LQVFULWDV QR 0HFDQLVPR GH $QR
GH0:+
7-/3DD
5HDORFDomRGH(QHUJLD 05( SUHYHHPTXHDFRPHUFLDOL]DomRGHHQHUJLDQRVH[HUFtFLRV
)LQDQFLDPHQWRORQJR
DD
SUD]R D
5
IXWXURVJXDUGDUiHTXLYDOrQFLDFRPVHXKLVWyULFRGHJHUDomRHHPOLQKDFRPVXDJDUDQWLD
ItVLFD$LQVFULomRGDVFRQWURODGDVGD&RPSDQKLDQR05(YLVDRFRPSDUWLOKDPHQWRGRV
)LQDQFLDPHQWRORQJR
SUD]R F
5 ,3&$DD
UHFXUVRVKtGULFRVGRVDJHQWHVGHJHUDomREXVFDQGRJDUDQWLUDRWLPL]DomRGRVUHIHULGRV
UHFXUVRV 3DUD D FRQWURODGD GD &RPSDQKLD TXH QmR HVWi LQVFULWD QR 05( D
&LUFXODQWH
FRPHUFLDOL]DomR GD VXD HQHUJLD IRL SURMHWDGD WRPDQGR FRPR EDVH R YDORU PtQLPR GH HPGLDQWH
JHUDomR FRQWUDWDGD MXQWR DR VHX FOLHQWH 1HVVH FRQWH[WR DV SUHYLV}HV SDUD RV
1mRFLUFXODQWH
FRPSURPLVVRVDVHUHPDVVXPLGRVHPFRQMXQWRSHODVFRQWURODGDVGD&RPSDQKLDVmR
,QVWUXPHQWRVILQDQFHLURVREMHWLYRVHSROtWLFDVSDUDJHVWmRGHULVFRILQDQFHLUR &RQVROLGDGR D ,QVWUXPHQWRVILQDQFHLURV 2V
D 5HIHUHVHDILQDQFLDPHQWRVFRQWUDtGRVSHODVFRQWURODGDV7RFDQWLQV(QHUJpWLFD6$9iU]HDGR-XED6$H3DPSHDQD(QHUJpWLFD6$WrPR
SULQFLSDLVLQVWUXPHQWRVILQDQFHLURVGD&RPSDQKLDHVXDVFRQWURODGDVVmR FDL[DHHTXLYDOHQWHVGHFDL[DFRQWDVDUHFHEHUGHFOLHQWHV
SUD]RGHDPRUWL]DomRHP FHQWRHVHVVHQWDHRLWR SDUFHODVPHQVDLVLQLFLDGRQRDQRGHHFRPWpUPLQRQRDQRGH E 5HIHUHVH
DSOLFDo}HVILQDQFHLUDVFRQWDVDSDJDUDIRUQHFHGRUHVHHPSUpVWLPRVHILQDQFLDPHQWRV2YDORUMXVWRGRVDWLYRVHSDVVLYRVILQDQFHLURVp
DILQDQFLDPHQWRFRQWUDtGRSHOD&RPSDQKLD%UHQQDQG,QYHVWLPHQWRV6$FRPSUD]RGHDPRUWL]DomRHP GH]HQRYH SDUFHODVVHPHVWUDLV
LQFOXtGRQRYDORUSHORTXDORLQVWUXPHQWRSRGHULDVHUWURFDGRHPXPDWUDQVDomRFRUUHQWHHQWUHSDUWHVGLVSRVWDVDQHJRFLDUHQmRHPXPD
HQWUHRVDQRVGHH F 5HIHUHVHDILQDQFLDPHQWRFRQWUDtGRSHODVFRPSDQKLDV6HUUDGR9HQWR(QHUJpWLFD6$6HUUDGR)RJR
YHQGDRXOLTXLGDomRIRUoDGD(PGHGH]HPEURGH HQmRKDYLDGLIHUHQoDVLJQLILFDWLYDHQWUHRVYDORUHVFRQWiEHLVHRVGH
(QHUJpWLFD6$H8PEXUDQDGH&KHLUR(QHUJpWLFD6$FRPSUD]RGHDPRUWL]DomRHP GX]HQWRVHFLQTXHQWDHGXDV SDUFHODVPHQVDLV
HQWUHRVDQRVGHH2VILQDQFLDPHQWRVHVWmRJDUDQWLGRVSRUSHQKRUGHDo}HVDYDLVGRVDFLRQLVWDVHEHQVGRDWLYRLPRELOL]DGRDOpP PHUFDGRSDUDRVLQVWUXPHQWRVILQDQFHLURVGD&RPSDQKLDHVXDVFRQWURODGDV(PGHGH]HPEURGH HD&RPSDQKLDQmR
GDVDSOLFDo}HVILQDQFHLUDVGLYXOJDGDVQD1RWD2VMXURVSDJRVVREUHHPSUpVWLPRVHILQDQFLDPHQWRVIRUDPFODVVLILFDGRVFRPRDWLYLGDGHGH SRVVXtDHPDEHUWRRSHUDo}HVGHKHGJHVZDSRXTXDLVTXHU RXWUDV RSHUDo}HVTXHHQYROYDPLQVWUXPHQWRVILQDQFHLURVGHULYDWLYRVE
ILQDQFLDPHQWRQD'HPRQVWUDomRGR)OX[RGH&DL[D$OJXPDVFRQWURODGDVGD&RPSDQKLDSRVVXHPFRQWUDWRVTXHUHTXHUHPDPDQXWHQomRGH 2EMHWLYRVHSROtWLFDVSDUDJHVWmRGHULVFRILQDQFHLUR 2VSULQFLSDLVSDVVLYRVILQDQFHLURVGD&RPSDQKLDHVXDVFRQWURODGDVUHIHUHPVHD
tQGLFHVHFRQ{PLFRILQDQFHLURV FRYHQDQWV HPGHWHUPLQDGRVQtYHLV(PGHGH]HPEURGH RVUHIHULGRVtQGLFHVIRUDPFXPSULGRV$V HPSUpVWLPRVHILQDQFLDPHQWRVHFRQWDVDSDJDUDIRUQHFHGRUHV2SULQFLSDOSURSyVLWRGHVVHVSDVVLYRVILQDQFHLURVpFDSWDUUHFXUVRVSDUDDV
RSHUDo}HVGD&RPSDQKLDHVXDVFRQWURODGDV$VFRQWURODGDVGD&RPSDQKLDSRVVXHPFRQWDVDUHFHEHUGHFOLHQWHVFDL[DHHTXLYDOHQWHVGH
SDUFHODVYLQFHQGDVDORQJRSUD]RDSUHVHQWDPRVHJXLQWHFURQRJUDPDGHYHQFLPHQWR
FDL[DHLQYHVWLPHQWRVWHPSRUiULRVTXHUHVXOWDPGLUHWDPHQWHGHVXDVRSHUDo}HV$&RPSDQKLDHVXDVFRQWURODGDVHVWmRH[SRVWDVDULVFRV
7ULEXWRVDUHFROKHU
GH PHUFDGR ULVFR GH FUpGLWR H ULVFR GH OLTXLGH]$$GPLQLVWUDomR GD &RPSDQKLD VXSHUYLVLRQD D JHVWmR GHVVHV ULVFRV e SROtWLFD GD
&RQWURODGRUD&RQVROLGDGR
&RQWURODGRUD&RQVROLGDGR
&RPSDQKLDHGHVXDVFRQWURODGDVQmRSDUWLFLSDUGHTXDLVTXHUQHJRFLDo}HVGHGHULYDWLYRVSDUDILQVHVSHFXODWLYRV$$GPLQLVWUDomRUHYLVDH
HVWDEHOHFHSROtWLFDVSDUDJHVWmRGHFDGDXPGHVVHVULVFRVRVTXDLVVmRUHVXPLGRVDEDL[R5LVFRGHPHUFDGR2ULVFRGHPHUFDGRpRULVFR
$QR
GH TXH R YDORU MXVWR GRV IOX[RV GH FDL[D IXWXURV GH XP LQVWUXPHQWR ILQDQFHLUR IOXWXH GHYLGR D YDULDo}HV QRV SUHoRV GH PHUFDGR
,&06
&RQVLGHUDQGRTXHD&RPSDQKLDHVXDVFRQWURODGDVHVWmRLQVHULGDVQDFDGHLDGHFRPHUFLDOL]DomRGHHQHUJLDHOpWULFDDRFRUUrQFLDGHVWH
3,6
ULVFR SRGH PDQLIHVWDUVH HYHQWXDOPHQWH DWUDYpV GD UHJXODPHQWDomR GD SROtWLFD GH SUHoRV SRU SDUWH GRV yUJmRV UHJXODGRUHV (VVD
&2),16
SRVVLELOLGDGHpFRQVLGHUDGDUHPRWDQDRSLQLmRGD$GPLQLVWUDomR$VDQiOLVHVGHVHQVLELOLGDGHQDVVHJXLQWHVVHo}HVUHIHUHPVHjSRVLomR
,53
HPGHGH]HPEURGH H$VDQiOLVHVGHVHQVLELOLGDGHIRUDPSUHSDUDGDVFRPEDVHQRYDORUGDGtYLGDOtTXLGDFRQVLGHUDQGRR
&6//
tQGLFHGHWD[DVGHMXURVIL[DVHPUHODomRDRtQGLFHGHWD[DVGHMXURVYDULiYHLVGDGtYLGD$VHJXLQWHSUHPLVVDIRLDGRWDGDQRFiOFXORGDV
$SyV
2XWURV
DQiOLVHVGHVHQVLELOLGDGH$VHQVLELOLGDGHGRUHVSHFWLYRLWHPGDGHPRQVWUDomRGRUHVXOWDGRpRHIHLWRGDVPXGDQoDVDVVXPLGDVFRQIRUPH
RVUHVSHFWLYRVULVFRVGRPHUFDGR7HPSRUEDVHRVDWLYRVHSDVVLYRVILQDQFHLURVPDQWLGRVHPGHGH]HPEURGH H