DOEPE 28/04/2020 - Pág. 20 - Poder Executivo - Diário Oficial do Estado de Pernambuco
20 - Ano XCVII • NÀ 77
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 28 de abril de 2020
&203$1+,$3(51$0%8&$1$'(6$1($0(172&203(6$ &217,18$d®2
2VWtWXORVIRUDPHPLWLGRVFRPRVVHJXLQWHVREMHWLYRV
(VWUXWXUDomRHPRGHUQL]DomRGDJHVWmRGRVHVFULWyULRVORFDLV
,PSODQWDomRGHXPVLVWHPDGHJHVWmRHPSUHVDULDO (53
,PSODQWDomR GR VLVWHPD GH LQIRUPDomR VXSHUYLVmR H FRQWUROH HP WHPSR UHDO
6,*$
,QVWDODomRHVXEVWLWXLomRGHKLGU{PHWURV H
0HOKRULDGDJHVWmRGHVXSULPHQWRV
F 'HErQWXUHV,,
(PGHPDLRGHD&RPSDQKLDFHOHEURXQRYRFRQWUDWRGHSURPHVVDGH
VXEVFULomR GHErQWXUHV VLPSOHV H QRPLQDWLYDV VHQGR D SULPHLUD VpULH GH
FRORFDomR GR %1'(6 D VHJXQGD GH FRORFDomR GR %1'(63$5 H D WHUFHLUD GR
%1'(6QRYDORUWRWDOGH5SDUDVHUHPLQYHVWLGRVHPVHXGHVHQYROYLPHQWR
LQVWLWXFLRQDOHRSHUDFLRQDOEHPFRPRQDLPSODQWDomRDPSOLDomRHPRGHUQL]DomR
GRV VHXV VLVWHPDV GH DEDVWHFLPHQWR GH iJXD H HVJRWR QDV iUHDV GH FRQFHVVmR
6REUHRSULQFLSDOLQFLGHPMXURVGHDFUHVFLGRVGD7-/3
&RPR JDUDQWLDV IRUDP RIHUHFLGRV GLUHLWRV FUHGLWyULRV RX GLUHLWRV HPHUJHQWHV GH
FRQWUDWRVGHSURJUDPDVHGHFRQFHVVmRFHOHEUDGRVFRPRVPXQLFtSLRVGH5HFLIHH
2OLQGD GLUHLWRV FUHGLWyULRV GHWLGRV QD FRQWD 5HVHUYD FRQWD YLQFXODGD H QD FRQWD
SDJDPHQWR,3&$DR%1'(6$VGHErQWXUHVWrPSUD]RGHFDUrQFLDGHPHVHVD
FRQWDUGDGDWDGHHPLVVmRHVXDVIRUPDVGHDPRUWL]DomRYDULDPHPGHFRUUrQFLDGDV
VpULHV GH HPLVVmR )RUDP VXEVFULWDV DV GHErQWXUHV GHVWD HPLVVmR FRP
YHQFLPHQWRGD~OWLPDSDUFHODHPDEULOGH
G 'HErQWXUHV,,,
(PGHMDQHLURGHD&RPSDQKLDILUPRXFRQWUDWRFRPREDQFR6DQWDQGHU
GH HPLVVmR S~EOLFD (P GH PDLR GH IRUDP HPLWLGDV GHErQWXUHV
VLPSOHVQmRFRQYHUVtYHLVHPDo}HVQRYDORUWRWDOGH56REUHRSULQFLSDO
UHQGHUmR MXURV FRUUHVSRQGHQWHV D DFXPXODomR GDV WD[DV PpGLDV GLiULDV GRV ',
'HSyVLWRV,QWHUILQDQFHLURV 2FRQWUDWRHVWDEHOHFHXPSUD]RGHPHVHVVHQGR
PHVHV GH FDUrQFLD D FRQWDU GD GDWD GH HPLVVmR /RJR D DPRUWL]DomR GR VDOGR
GHYHGRULQLFLRXHPPDLRGHHRYHQFLPHQWRGD~OWLPDSDUFHODpHPDEULOGH
H &OiXVXODVUHVWULWLYDV
2VGHEHQWXULVWDVSRGHPGHFODUDUDQWHFLSDGDPHQWHYHQFLGDVDVGHErQWXUHV
H[LJLQGRVXDOLTXLGDomRLPHGLDWDDFUHVFLGDGHMXURVHHQFDUJRVQDRFRUUrQFLDGRV
VHJXLQWHVSULQFLSDLVHYHQWRV
9HQFLPHQWRDQWHFLSDGRRXFRQGHQDomRMXGLFLDOGHTXDQWLDjYLVWDVXSHULRUD5
PLOK}HVRXHPPHVHVVXSHULRUD5PLOK}HV
'HVFXPSULPHQWRGRVtQGLFHVILQDQFHLURVHVWDEHOHFLGRVHPFRQWUDWR
5HGXomRGRTXDGURGHSHVVRDOVHPDQXrQFLDGRGHEHQWXULVWD
3HUGDGHFRQFHVVmRTXHFRPSURPHWDDFDSDFLGDGHGHSDJDPHQWR H
,QFOXVmRHPDFRUGRVRFLHWiULRRXHVWDWXWRGHGLVSRVLWLYRVTXHFHUFHLHPRFRQWUROH
GD&RPSDQKLDSHORVHX&RQWURODGRU *RYHUQRGR(VWDGR
3HOR FRQWUDWR GH VXEVFULomR RV GHEHQWXULVWDV SRGHUmR GHFODUDU
DQWHFLSDGDPHQWH YHQFLGDV DV GHErQWXUHV H[LJLQGR VXD OLTXLGDomR LPHGLDWD
DFUHVFLGD GH MXURV H HQFDUJRV QD KLSyWHVH GH SHUGD GH FRQFHVVmR TXH SRVVD
FRPSURPHWHUDFDSDFLGDGHGHSDJDPHQWRGD&RPSDQKLD
(P GHFRUUrQFLD GD RSHUDomR GH GHErQWXUHV FRQWUDWDGD QR %1'(6 D
&RPSDQKLD HQFRQWUDVH LPSHGLGD GH HIHWXDU VHP D DQXrQFLD GD LQVWLWXLomR
ILQDQFHLUDDDOLHQDomRGHEHQVYLQFXODGRVjFRQFHVVmR FODVVLILFDGRVQRLQWDQJtYHO
HP YDORU DFLPD GH 5 EHP FRPR GHYHUi PDQWHU tQGLFHV HFRQ{PLFR
ILQDQFHLURV DSXUDGRV DQXDOPHQWH FRP EDVH QR EDODQoR DXGLWDGR SRU DXGLWRUHV
H[WHUQRVUHJLVWUDGRVQD&RPLVVmRGH9DORUHV0RELOLiULRV &90 2QmRFXPSULPHQWR
GHVVHVtQGLFHVLPSOLFDD&RPSDQKLDRIHUHFHUJDUDQWLDVDGLFLRQDLVjLQVWLWXLomRRX
YHQFLPHQWRDQWHFLSDGRGDVGHErQWXUHV
(PGHGH]HPEURGH D&RPSDQKLDDWHQGHXDRVtQGLFHVFRQWUDWXDLVHD
$GPLQLVWUDomR QmR WHP FRQKHFLPHQWR GH QHQKXP GHVFXPSULPHQWR GH REULJDomR
FRQWUDWXDOTXHSRVVDUHVXOWDUHPDQWHFLSDomRGDGtYLGD
2V FRYHQDQWV H DV FOiXVXODV UHVWULWLYDV YLQFXODGDV DRV HPSUpVWLPRV
ILQDQFLDPHQWRVHGHErQWXUHVHVWmRGHPRQVWUDGRVDVHJXLU
&RYHQDQWVGRV&RQWUDWRV%1'(6
'tYLGDOtTXLGD(%,7'$DWp
(%,7'$52/LJXDORXVXSHULRUD
(%,7'$VHUYLoRGDGtYLGDLJXDORX
VXSHULRUD
&RYHQDQWVGRV&RQWUDWRV6$17$1'(5
'tYLGDOtTXLGD(%,7'$DWp
(%,7'$52/LJXDORXVXSHULRUD
(%,7'$VHUYLoRGDGtYLGDLJXDORX
VXSHULRUD
0(0Ï5,$'(&È/&8/26Ë1',&(6%1'(6
(%,7'$VREUHVHUYLoRGDGtYLGD !
$PRUWL]DomR
-XURV3DJRV
6HUYLoRGD'tYLGD
$
(%,7'$GRH[HUFtFLR
%
ËQGLFH
%$
'tYLGDOtTXLGDVREUHR(%,7'$
(PSUpVWLPRVH)LQDQFLDPHQWRV&LUFXODQWH
'HErQWXUHV&LUFXODQWH
7ULEXWRVD5HFROKHU&LUFXODQWH
(PSUpVWLPRVH)LQDQFLDPHQWRV1mR&LUFXODQWH
'HErQWXUHV1mR&LUFXODQWH
7ULEXWRVD5HFROKHU1mR&LUFXODQWH
&RQWULEXLo}HVYLQFXODGDVDSUHYLGrQFLDS~EOLFD
,PSRVWRVVREUH&RQYHUJrQFLD
$
3DVVLYR
'LVSRQLELOLGDGHV
$SOLFDo}HVILQDQFHLUDVGHORQJRSUD]R
$SOLFDo}HVILQDQFHLUDVGHORQJRSUD]RFRQYrQLRV
'LVSRQLELOLGDGHVH$SOLFDo}HV)LQDQFHLUDV
%
'tYLGDOtTXLGD
& $%
(%,7'$ $FXPXODGR~OWLPRVPHVHV
'
'tYLGDOtTXLGD(%,7'$ĺ
&'
0(0Ï5,$'(&È/&8/26Ë1',&(66$17$1'(5
(%,7'$VREUHVHUYLoRGDGtYLGD !
$PRUWL]DomR
-XURV3DJRV
6HUYLoRGD'tYLGD
$
(%,7'$GRH[HUFtFLR
%
ËQGLFH
%$
'tYLGDOtTXLGDVREUHR(%,7'$
(PSUpVWLPRVH)LQDQFLDPHQWRV&LUFXODQWH
'HErQWXUHV&LUFXODQWH
7ULEXWRVD5HFROKHU&LUFXODQWH
(PSUpVWLPRVH)LQDQFLDPHQWRV1mR&LUFXODQWH
'HErQWXUHV1mR&LUFXODQWH
7ULEXWRVD5HFROKHU1mR&LUFXODQWH
&RQWULEXLo}HVYLQFXODGDVDSUHYLGrQFLDS~EOLFD
,PSRVWRVVREUH&RQYHUJrQFLD
$
3DVVLYR
'LVSRQLELOLGDGHV
$SOLFDo}HVILQDQFHLUDVGHORQJRSUD]R
$SOLFDo}HVILQDQFHLUDVGHORQJRSUD]RFRQYrQLRV
'LVSRQLELOLGDGHVH$SOLFDo}HV)LQDQFHLUDV
%
'tYLGDOtTXLGD
& $%
(%,7'$ $FXPXODGR~OWLPRVPHVHV
'
'tYLGDOtTXLGD(%,7'$ĺ
&'
1mRGLVWULEXLUVHXVOXFURVUHYHUWHQGRRVUHVXOWDGRVSRVLWLYRVSDUDFDSLWDOL]DomRGD
SUySULD&RPSDQKLDHPEHQHItFLRGRVHUYLoRS~EOLFRSUHVWDGR
'HVVDIRUPDD&RPSDQKLDHQWHQGHXTXHVHHQTXDGUDYDHPWDLVUHTXLVLWRV
LQFOXVLYH GH DFRUGR FRP DVVHVVRUHV MXUtGLFRV H[WHUQRV QR WHPD GD ,PXQLGDGH
7ULEXWiULD 5HFtSURFD MXOJDGD SHOR 6XSUHPR 7ULEXQDO )HGHUDO SDUD VRFLHGDGH GH
HFRQRPLDPLVWDHVXDDSOLFDELOLGDGHQRVHUYLoRGHiJXDHHVJRWR
1HVVH VHQWLGR D &RPSHVD DMXL]RX DomR UHTXHUHQGR R UHFRQKHFLPHQWR GD
UHIHULGDLPXQLGDGHWULEXWiULDQRkPELWRGD8QLmRGR(VWDGRHGRV0XQLFtSLRV$
9DUDGD6HomR-XGLFLiULDGH3HUQDPEXFRGHIHULX7XWHOD$QWHFLSDGDQRV$XWRVGR
3URFHVVR Q GHWHUPLQDQGR D VXVSHQVmR GD
H[LJLELOLGDGHGR,PSRVWRGH5HQGDFREUDGRSHOD8QLmR
1RVWHUPRVGR3URQXQFLDPHQWR7pFQLFR&3&D$VVHVVRULD-XUtGLFDTXH
DFRPSDQKDYD D FDXVD DYDOLRX FRPR UHPRWD D SRVVLELOLGDGH GH SHUGD SDUD D
&RPSHVD 'LDQWH GR TXH IRL H[SRVWR GHVGH D &203(6$ VXVSHQGHX R
SDJDPHQWR GR ,PSRVWR GH 5HQGD (VWLPDWLYD PHQVDO H GHL[RX GH ID]HU R
UHFRQKHFLPHQWRGD3URYLVmR
(PGHQRYHPEURGHIRLSURIHULGDHSXEOLFDGDSHOR6XSUHPR7ULEXQDO
)HGHUDO D GHFLVmR QHJDQGR SURYLPHQWR DR 5HFXUVR ([WUDRUGLQiULR Q
I &URQRJUDPDGHYHQFLPHQWR
$SUHVHQWDPRV D VHJXLU R FURQRJUDPD GH GHVHPEROVRV TXH GHYHUi VHU FRQWUD DFyUGmR GR7ULEXQDO 5HJLRQDO )HGHUDO GD 5HJLmR LQWHUSRVWR SHOD 8QLmR
)HGHUDOQD$omR'HFODUDWyULDGHLPXQLGDGHWULEXWiULDUHFtSURFD LPSRVWRVIHGHUDLV
FXPSULGRSHOD&RPSDQKLD
SURSRVWD SHOD &RPSHVD (P FRQVHTXrQFLD GD GHFLVmR KRXYH D FRQILUPDomR GR
9HQFLPHQWR
UHFRQKHFLPHQWRHPIDYRUGD&RPSHVDGRGLUHLWRjLPXQLGDGHWULEXWiULDUHFtSURFDQR
WRFDQWHDWRGRVRVLPSRVWRVIHGHUDLVFRPHVSHFLDODWHQomRSDUD,53-,55)H,2)
$,PXQLGDGH7ULEXWiULDDFLPDGHVFULWDQmRFRQWHPSODD&RQWULEXLomR6RFLDO
VREUHR/XFUR/tTXLGRTXHpFDOFXODGDFRPEDVHQDDOtTXRWDGH VREUHROXFUR
WULEXWiYHO (VVD GHVSHVD FRPSUHHQGH RV WULEXWRV FRUUHQWHV H GLIHULGRV DPERV
UHFRQKHFLGRVQRUHVXOWDGR
(P IRLUHFRQKHFLGRQRUHVXOWDGRRFUpGLWRGHFRUUHQWHGR3URFHVVR
J )RUQHFHGRUHV
-XGLFLDO 7UDQVLWDGR H -XOJDGR VRE Q FRQIRUPH
3URFHVVR -XGLFLDO (OHWU{QLFR GR7ULEXQDO 5HJLRQDO )HGHUDO GD 5HJLmR 75) H
)RUQHFHGRUHVGHPDWHULDLV
D
KDELOLWDomRMXQWRj5HFHLWD)HGHUDOGR%UDVLO 5)% VREQ QR
3UHVWDGRUHVGHVHUYLoRV
E
YDORUGH5 7DPEpPVHSURFHGHXDDWXDOL]DomRSHOD7D[D6(/,&QRYDORUGH
(PSUHLWHLURVGHREUDV
F
5 VLGRUHFRQKHFLGRFRPRUHFHLWDGHMXURVSHUID]HQGRDVVLPXPVDOGRGH
5
)RUQHFHGRUGHHQHUJLDHOpWULFD
&RYHQDQWV GD &pGXOD GH &UpGLWR %DQFiULR Q HPLWLGD SHOD
&203(6$HPIDYRUGR%DQFRGR%UDVLO6$ 2FOLHQWH%DQFRGR%UDVLOSRGHUi
GHFUHWDU R YHQFLPHQWR DQWHFLSDGR GD GtYLGD FRQVLGHUDQGR DXWRPiWLFD H
LPHGLDWDPHQWHH[LJtYHLVWRGDVDVREULJDo}HVILQDQFHLUDVGHFRUUHQWHVGHVWDFpGXOD
VHQDVXDYLJrQFLDUHVWDUFRQILJXUDGDTXDOTXHUGDVVLWXDo}HV
$(0,7(17(QmRPDQWLYHUIOX[RGHUHFHELPHQWRPHQVDOHTXLYDOHQWHDQRPtQLPR
5 YLQWHHFLQFRPLOK}HVGHUHDLV TXHGHYHUiWUDQVLWDUHPFRQWDQmR
PRYLPHQWiYHOSHOD(0,7(17(UHIHUHQWHDRVUHFHEtYHLVDUUHFDGDGRVQR%$1&2'2
%5$6,/ 6$ FREUDQoD H JXLDV QmR FRPSHQViYHLV WHQKDP VLGR HVWHV GDGRV HP
JDUDQWLDHPTXDLVTXHURSHUDo}HVHRXOLYUHGH{QXV
+RXYHUUHEDL[DPHQWRGRUDWLQJDWXDOGDHPLWHQWH %5$RXHTXLYDOHQWH HPGRLV
QtYHLVRXPDLVDQXDOPHQWHDWULEXtGRSHOD)LWFK6 3RX0RRG\ V
$(0,7(17(QmRPDQWLYHUDSDUWLUGDFRQWUDWDomRGDRSHUDomRHGXUDQWHWRGR
RSHUtRGRGHYLJrQFLDDUHODomRGH'tYLGD)LQDQFHLUD/tTXLGD(%,7'$GHQR
Pi[LPR [ FDOFXODGD SHOR PHQRV DQXDOPHQWH FRP EDVH QRV VHXV
GHPRQVWUDWLYRVHQFHUUDGRVDRILQDOGHFDGDSHUtRGR
G
2XWURV
6$/È5,26(1&$5*26$3$*$5(2875$6&217$6$3$*$5
D 6DOiULRVHHQFDUJRVDSDJDU
D &RUUHVSRQGH SULQFLSDOPHQWH D DTXLVLo}HV GH WXEXODo}HV H PDWHULDLV SDUD
PDQXWHQomRGDVUHGHVHDLPSODQWDomRGD$GXWRUDGR$JUHVWH
E &RUUHVSRQGH SULQFLSDOPHQWH D SUHVWDomR GH VHUYLoR SURYHQLHQWH GD 3DUFHULD
3~EOLFR3ULYDGD 333 FRPD%5.$PELHQWDOHRXWURVVHUYLoRVDVVRFLDGRVGHOHLWXUD
KLGURPHWUDomRFRUWHHUHOLJDomR
F &RUUHVSRQGHjSUHVWDomRGHVHUYLoRGHFRQVWUXomRDWUDYpVGHHPSUHLWHLUDVSDUD
YLDELOL]DomRGRVSURMHWRVGHLQYHVWLPHQWRGD&RPSDQKLD
G &RUUHVSRQGHSULQFLSDOPHQWHDIRUQHFHGRUHVGHSURGXWRVTXtPLFRVDOLPHQWDomR
ORFDomRGHYHtFXORVHIRUQHFHGRUHVPLVWRV
,0326726(&2175,%8,d®(6
$FRPSRVLomRDSUHVHQWDRVVHJXLQWHVYDORUHV
1mR
&LUFXODQWH &LUFXODQWH
7ULEXWRV3UySULRV
&RUUHQWH
&2),16H3,6
&6//
2XWURVWULEXWRVDUHFROKHU
3DUFHODPHQWRRXWURV
1mR
&LUFXODQWH &LUFXODQWH
7ULEXWRVUHWLGRVGHWHUFHLURV
&RUUHQWH
,55)
&RQWULEXLo}HVVRFLDLV
3,6&2),16&6//
,66
,166
2XWURVWULEXWRVDUHFROKHU
3DVVLYRILVFDOFRUUHQWH
7ULEXWRVSUySULRV
'LIHULGR
3,6
&2),16
,53
&6//
&6//$$3
3DVVLYRILVFDOGLIHULGR
3DUWLFLSDomRQRUHVXOWDGR
3URYLVmRSDUDIpULDV
,166DUHFROKHU
6DOiULRVDSDJDU
)*76DUHFROKHU
9DORUHVDSDJDU&203(6$35(9
9DORUHVDSDJDU&203(6$6$Ò'(
6(6,6(1$,DUHFROKHU
9DOH$OLPHQWDomR
5HVFLV}HV
2XWURV
E 2XWUDV&RQWDVD3DJDU
1mR
1mR
&LUFXODQWH &LUFXODQWH &LUFXODQWH &LUFXODQWH
&RQILVVmRGHGtYLGDFRP
&203(6$35(9
&RQILVVmRGHGtYLGDFRP
&203(6$6$Ò'(
3UHIHLWXUDGH3HWUROLQD
&RQYrQLRV (VWDGXDLVH)HGHUDLV
&RQYrQLRV&2'(9$6)
5HVVDUFLPHQWRDWHUFHLURV
3DUFHULD3~EOLFR3ULYDGD333
5HFXSHUDomR&%26333
-XURVVREUHR&DSLWDO3UySULR
2XWURV
D &RQILVV}HVGHGtYLGDFRP&203(6$35(9
(P GH MXOKR GH D &203(6$ H D &203(6$35(9 )XQGDomR
&203(6$ GH 3UHYLGrQFLD H $VVLVWrQFLD WHQGR FRPR LQWHUYHQLHQWH R %DQFR GH
3HUQDPEXFR6$%$1'(3(FHOHEUDUDPLQVWUXPHQWRSDUWLFXODUGHUHWLILFDomRGD
FRQILVVmRGDGtYLGDQDTXDOD&RPSDQKLDVHFRPSURPHWHXDSDJDUDVGtYLGDVGD
VHJXLQWHIRUPD
9HQFLPHQWRDSDUWLUGRSUD]RGHMXOKRGHHP SUHVWDo}HVPHQVDLVH
FRQVHFXWLYDV DWXDOL]DGDV SHOR ËQGLFH 1DFLRQDO GH 3UHoR DR &RQVXPLGRU ,13&
FDOFXODGRSHOR,%*(,QVWLWXWR%UDVLOHLURGH*HRJUDILDH(VWDWtVWLFDDOpPGRVMXURV
UHPXQHUDWyULRVFDOFXODGRVSHOD7DEHOD3ULFHGHDPRUWL]DomRDDRDQRVREUHR
D 3DVVLYRILVFDOFRUUHQWH
3,6H&2),16DUHFROKHU $VUHFHLWDVGHYHQGDVHVHUYLoRVHVWmRVXMHLWDVj VDOGRGHYHGRU2VDOGRHPGHGH]HPEUR WRWDOL]RX5 5 HP
LQFLGrQFLD GR 3URJUDPD GH ,QWHJUDomR 6RFLDO 3,6 H GD &RQWULEXLomR SDUD UHVWDQGRSDUFHODV$GtYLGDVHUiTXLWDGDHPVHWHPEURGH
)LQDQFLDPHQWRGR6HJXUR6RFLDO &2),16 HWRWDOL]DUDPQRH[HUFtFLRGH 5
6DOGR,QLFLDO
6DOGR)LQDO
5HP
(QFDUJRV $PRUWL]DomR
,66UHWLGRGHWHUFHLURVDUHFROKHU $&RPSDQKLDUHWHYHVREUHRYDORUDSDJDUD
WHUFHLURV YDORUHV UHIHUHQWHV DR ,PSRVWR 6REUH 6HUYLoRV ,66 TXH HP GH
GH]HPEURGH WRWDOL]DUDP5 5 HP
&RQILVVmRGHGtYLGD
FRP&203(6$35(9
E 3DVVLYRILVFDOGLIHULGR
3,6H&2),16DUHFROKHU $VUHFHLWDVGHYHQGDVHVHUYLoRVHVWmRVXMHLWDVj
LQFLGrQFLD GR 3URJUDPD GH ,QWHJUDomR 6RFLDO 3,6 H GD &RQWULEXLomR SDUD
)LQDQFLDPHQWR GR 6HJXUR 6RFLDO &2),16 SHOR UHJLPH GH FRPSHWrQFLD VREUH
GLIHUHQoDVGHEDVHVILVFDLVGHIDWXUDPHQWRDyUJmRVJRYHUQDPHQWDLVDVTXDLVVmR
WULEXWiYHLVTXDQGRDVIDWXUDVVmROLTXLGDGDV(VVDVGLIHUHQoDVVmRFRQWDELOL]DGDVHP
3,6DUHFROKHUGLIHULGRH&2),16DUHFROKHUGLIHULGR
&RQWULEXLomRVRFLDOVREUHROXFUROtTXLGR±GLIHULGD $FRQWULEXLomRVRFLDOGLIHULGD
pUHFRQKHFLGDHPVXDWRWDOLGDGHFRQIRUPHSUHYLVWRQR&3&7ULEXWRVVREUHR
/XFURTXDQGRDUHFHLWDRXDGHVSHVDHVWmRLQFOXtGDVQROXFURFRQWiELOGRH[HUFtFLR
PDVHVWmRLQFOXtGDVQROXFURWULEXWiYHO SUHMXt]RILVFDO HPH[HUFtFLRGLIHUHQWH
$FRQWULEXLomRVRFLDOGLIHULGDpGHWHUPLQDGDFRQVLGHUDQGRDVDOtTXRWDVYLJHQWHVQD
GDWDGHSUHSDUDomRGDVGHPRQVWUDo}HVFRQWiEHLVHDSOLFiYHLVTXDQGRDUHVSHFWLYD
FRQWULEXLomRVRFLDOIRUUHDOL]DGD
$FRQWULEXLomRVRFLDOGLIHULGDpUHFRQKHFLGDVRPHQWHQDH[WHQVmRHPTXHVHMD
SURYiYHOTXHH[LVWLUiEDVHWULEXWiYHOSRVLWLYDSDUDDTXDODVGLIHUHQoDVWHPSRUiULDV
SRVVDPVHUXWLOL]DGDVHRVSUHMXt]RVILVFDLVSRVVDPVHUFRPSHQVDGRV
E &RQILVV}HVGHGtYLGDFRP&203(6$6$Ò'(
(PGHPDLRGH IRLDVVLQDGRRLQVWUXPHQWRGH&RQILVVmRGH'tYLGD
ILUPDGRHQWUHD)XQGDomR&203(6$GH3UHYLGrQFLDH$VVLVWrQFLDHD&RPSDQKLD
3HUQDPEXFDQDGH6DQHDPHQWR1HVWHGRFXPHQWRD&203(6$DVVXPHDGtYLGDQR
YDORUGH5TXHGHYHUiVHUDWXDOL]DGRHFRUULJLGR
1mR Ki VDOGR GHYHGRU HP GH GH]HPEUR GH 5 HP GH
GH]HPEURGH
$GtYLGDHUDUHODWLYDDRVSDVVLYRVGRVWULEXWRV3,6H&2),16GRDVVLVWHQFLDO
&203(6$6$Ò'( SDUD R SUHYLGHQFLDO GD &203(6$35(9 UHODWLYR DR SHUtRGR
HQWUHPDLRGHHVHWHPEURGH
1RLQVWUXPHQWRIRLQHJRFLDGRRSDUFHODPHQWRGHGtYLGDHP FHQWRHYLQWH
SUHVWDo}HV PHQVDLV H VXFHVVLYDV FDOFXODGDV SHOD 7DEHOD 3ULFH FRP MXURV UHDLV
HTXLYDOHQWHV D DR DQR DWXDOL]DGRV PHQVDOPHQWH SHOR LQGH[DGRU PRQHWiULR
FRQVLGHUDGRQDPHWDDWXDULDO ,13& DRDQRVHQGRDSULPHLUDSUHVWDomRFRP
YHQFLPHQWRHPGHIHYHUHLURGHHD~OWLPDHPGH]HPEURGH QmRUHVWDQGR
SDUFHODVHPDEHUWR
F ,PXQLGDGHWULEXWiULD
$&RPSDQKLDEXVFRXMXQWRDRVyUJmRVFRPSHWHQWHVDLPXQLGDGHGR,PSRVWR
GH5HQGDIXQGDPHQWDGRQRVSUpUHTXLVLWRVQHFHVViULRVSDUDWDOHQTXDGUDPHQWR
TXDLVVHMDP
$&RPSDQKLDGHWHUGHVXDVDo}HVRUGLQiULDVVRERGRPtQLRGH(QWHS~EOLFR
3UHVWDUVHUYLoRVS~EOLFRVHVVHQFLDLV
,QH[LVWLUFRQFRUUrQFLDQDVXDiUHDGHDWXDomR FDUiWHUH[FOXVLYR
6DOGR,QLFLDO
&RQILVVmRGHGtYLGD
FRP&203(6$6$Ò'(
(QFDUJRV
$PRUWL]DomR
6DOGR)LQDO
&RQWLQXD