DOEPE 30/04/2020 - Pág. 13 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 30 de abril de 2020
Diário Oficial do Estado de Pernambuco - Poder Executivo
129$-8%$(1(5*e7,&$6$ &13- 1 ± 5HODWyULR GD$GPLQLVWUDomR 'DQGR FXPSULPHQWR jV
GHWHUPLQDo}HVOHJDLVHHVWDWXWiULDVVXEPHWHPRVjDSUHFLDomRGRV6HQKRUHV$FLRQLVWDV&OLHQWHV)RUQHFHGRUHVHj6RFLHGDGHHP
JHUDOHVWH5HODWyULRGD$GPLQLVWUDomRHDV'HPRQVWUDo}HV&RQWiEHLVUHIHUHQWHVDRH[HUFtFLRVRFLDOILQGRHP 2DQRGH
IRL SRVLWLYR PDV DV GLILFXOGDGHV H RV ULVFRV UHODWDGRV HP RXWURV H[HUFtFLRV SHUPDQHFHUDP DPHDoDQGR D &RPSDQKLD
HVSHFLDOPHQWH HP IXQomR GD FUHVFHQWH ³MXGLFLDOL]DomR´ GR 6HWRU (OpWULFR ,QREVWDQWH HVVDV GLILFXOGDGHV D &RPSDQKLD FRQWLQXRX
UHDOL]DQGRLQYHVWLPHQWRVHDYDQoDQGRQRGHVHQYROYLPHQWRGRVVHXVSURMHWRV5HFLIH±3($'LUHWRULD
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH3HUtRGRVILQGRVHPGH
%DODQoRSDWULPRQLDOGHGH]HPEURGH
GH]HPEURGH H 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
$WLYR
3UHMXt]RGRSHUtRGR
&LUFXODQWH
2XWURVUHVXOWDGRVDEUDQJHQWHV
&DL[DHHTXLYDOHQWHVGHFDL[D
5HVXOWDGRDEUDQJHQWHGRSHUtRGR
7ULEXWRVDUHFXSHUDU
7RWDOGRDWLYRFLUFXODQWH
'HPRQVWUDomRGRVIOX[RVGHFDL[D3HUtRGRVILQGRVHPGH
1mRFLUFXODQWH
GH]HPEURGH H 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
5HDOL]iYHODORQJRSUD]R
7ULEXWRVDUHFXSHUDU
,PRELOL]DGR
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
,QWDQJtYHO
3UHMXt]RGRSHUtRGR
$FUpVFLPR
GHFUpVFLPRGHDWLYRV
'LIHULGR
7RWDOGRDWLYRQmRFLUFXODQWH
7ULEXWRVDUHFXSHUDU
7RWDOGRDWLYR
'HFUpVFLPR
GHSDVVLYRV
3DVVLYR
&LUFXODQWH
6DOiULRVHHQFDUJRVVRFLDLVDSDJDU
6DOiULRVHHQFDUJRVVRFLDLVDSDJDU
7ULEXWRVDUHFROKHU
&DL[DOtTXLGRJHUDGRSHODV DSOLFDGRQDV
7RWDOGRSDVVLYRFLUFXODQWH
DWLYLGDGHVRSHUDFLRQDLV
)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
1mRFLUFXODQWH
$GLo}HV
FDSLWDOL]Do}HVDRLPRELOL]DGR
3DUWHVUHODFLRQDGDV
7RWDOGRSDVVLYRQmRFLUFXODQWH
&DL[DOtTXLGRJHUDGRSHODV DSOLFDGRQDV
DWLYLGDGHVGHLQYHVWLPHQWR
3DWULP{QLROtTXLGR
&DSLWDOVRFLDO
&DL[DJHUDGRSHODVDWLYLGDGHVGH
3UHMXt]RVDFXPXODGRV
ILQDQFLDPHQWR
$GLDQWDPHQWRVSDUDIXWXURVDXPHQWRVGH
FDSLWDO
$GLDQWDPHQWRVSDUDIXWXURVDXPHQWRVGH
FDSLWDO
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGH
ILQDQFLDPHQWR
7RWDOGRSDVVLYRHSDWULP{QLROtTXLGR
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[D
'HPRQVWUDomRGRUHVXOWDGR3HUtRGRVILQGRVHPGH
1RILQDOGRSHUtRGR
GH]HPEURGH H 9DORUHVH[SUHVVRVHP
1RLQtFLRGRSHUtRGR
PLOKDUHVGHUHDLVH[FHWRRSUHMXt]RSRUDomR
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
$V'HPRQVWUDo}HV&RQWiEHLVFRPSOHWDVLQFOXLQGRDV1RWDV([SOLFDWLYDV
'HVSHVDVRSHUDFLRQDLV
DFRPSDQKDGDV GR 5HODWyULR GRV $XGLWRUHV ,QGHSHQGHQWHV (UQVW
*HUDLVHDGPLQLVWUDWLYDV
2XWUDVGHVSHVDVRSHUDFLRQDLV
3UHMXt]RDQWHVGDVGHVSHVDVILQDQFHLUDV
HQFRQWUDPVHGLVSRQtYHLVQDVHGHGD&RPSDQKLD
'HVSHVDVILQDQFHLUDV
&RQWDGRU $PLOWRQ4XHLUR]GD6LOYD±&5&3(2
'LUHWRULD 0R]DUWGH6LTXHLUD&DPSRV$UD~MRH
3UHMXt]RGRSHUtRGR
5LFDUGR-HU{QLPR3HUHLUD5rJR-~QLRU
3UHMXt]RSRUDomRHP5HDLV
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR3HUtRGRVILQGRV
HPGHGH]HPEURGH H 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
$GLDQWDPHQWR
7RWDO
SDUDIXWXUR
&DSLWDO
DXPHQWRGH SDWULP{QLR
3UHMXt]RV
OtTXLGR
FDSLWDO
VRFLDO DFXPXODGRV 6XEWRWDO
6DOGRVHPGHGH]HPEURGH
$XPHQWRGHFDSLWDO
$GLDQWDPHQWRVSDUDIXWXURVDXPHQWRVGHFDSLWDO
3UHMXt]RGRSHUtRGR
6DOGRVHPGHGH]HPEURGH
$XPHQWRGHFDSLWDO
$GLDQWDPHQWRVSDUDIXWXURVDXPHQWRVGHFDSLWDO
3UHMXt]RGRSHUtRGR
6DOGRVHPGHGH]HPEURGH
02552 %5$1&2 ,, (1(5*e7,&$ 6$ &13- 1 ± 5HODWyULR GD $GPLQLVWUDomR 'DQGR
FXPSULPHQWRjVGHWHUPLQDo}HVOHJDLVHHVWDWXWiULDVVXEPHWHPRVjDSUHFLDomRGRV6HQKRUHV$FLRQLVWDV&OLHQWHV)RUQHFHGRUHVHj
6RFLHGDGH HP JHUDO HVWH 5HODWyULR GD $GPLQLVWUDomR H DV 'HPRQVWUDo}HV &RQWiEHLV UHIHUHQWHV DR H[HUFtFLR VRFLDO ILQGR HP
2DQRGH IRLSRVLWLYRPDVDVGLILFXOGDGHVHRVULVFRVUHODWDGRVHPRXWURVH[HUFtFLRVSHUPDQHFHUDPDPHDoDQGRD
&RPSDQKLDHVSHFLDOPHQWHHPIXQomRGDFUHVFHQWH³MXGLFLDOL]DomR´GR6HWRU(OpWULFR,QREVWDQWHHVVDVGLILFXOGDGHVD&RPSDQKLD
FRQWLQXRXUHDOL]DQGRLQYHVWLPHQWRVHDYDQoDQGRQRGHVHQYROYLPHQWRGRVVHXVSURMHWRV5HFLIH±3($'LUHWRULD
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH3HUtRGRILQGRHPGH
%DODQoRSDWULPRQLDOGHGH]HPEURGH
GH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
3UHMXt]RGRSHUtRGR
$WLYR
2XWURVUHVXOWDGRVDEUDQJHQWHV
&LUFXODQWH
&DL[DHHTXLYDOHQWHVGHFDL[D
5HVXOWDGRDEUDQJHQWHWRWDO
'HPRQVWUDomRGRVIOX[RVGHFDL[D3HUtRGRILQGRHPGH
2XWURVFUpGLWRV
7RWDOGRDWLYRFLUFXODQWH
GH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
1mRFLUFXODQWH
,QWDQJtYHO
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
7RWDOGRDWLYRQmRFLUFXODQWH
3UHMXt]RGRSHUtRGR
7RWDOGRDWLYR
$FUpVFLPRGHSDVVLYRV
3DVVLYR
)RUQHFHGRUHV
&LUFXODQWH
)RUQHFHGRUHV
&DL[DDSOLFDGRQDVDWLYLGDGHVRSHUDFLRQDLV
7RWDOGRSDVVLYRFLUFXODQWH
)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
3DWULP{QLROtTXLGR
$SOLFDomRQRLQWDQJtYHO
&DSLWDOVRFLDO
&DL[DDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWR
3UHMXt]RVDFXPXODGRV
)OX[RGHFDL[DGDVDWLYLGDGHVGHILQDQFLDPHQWR
7RWDOGRSDWULP{QLROtTXLGR
,QWHJUDOL]DomRGHFDSLWDO
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
7RWDOGRSDWULP{QLROtTXLGRHDGLDQWDPHQWR
&DL[DJHUDGRSHODVDWLYLGDGHVGHILQDQFLDPHQWR
SDUDIXWXURDXPHQWRGHFDSLWDO
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
7RWDOGRSDVVLYRHSDWULP{QLROtTXLGR
&DL[DHHTXLYDOHQWHVGHFDL[D
1RILQDOGRSHUtRGR
'HPRQVWUDomRGRUHVXOWDGR3HUtRGRILQGRHPGH
1RLQtFLRGRSHUtRGR
GH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGH $FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
UHDLVH[FHWRROXFURSRUDo}HVHPUHDLV
$V 'HPRQVWUDo}HV &RQWiEHLV FRPSOHWDV LQFOXLQGR DV 1RWDV
([SOLFDWLYDVDFRPSDQKDGDVGR5HODWyULRGRV$XGLWRUHV,QGHSHQGHQWHV
(UQVW
HQFRQWUDPVHGLVSRQtYHLVQDVHGHGD&RPSDQKLD
*HUDLVHDGPLQLVWUDWLYDV
&RQWDGRU $PLOWRQ4XHLUR]GD6LOYD±&5&3(2
'LUHWRULD 0R]DUWGH6LTXHLUD&DPSRV$UD~MRH
3UHMXt]RGRSHUtRGR
3UHMXt]RSRUDomRHP5HDLV
5LFDUGR-HU{QLPR3HUHLUD5rJR-~QLRU
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR3HUtRGRILQGRHPGHGH]HPEURGH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
$GLDQWDPHQWR
&DSLWDOVRFLDO
SDUDIXWXUR
3UHMXt]RV
&DSLWDOD
DXPHQWRGH
&DSLWDO
&DSLWDO
7RWDO
FDSLWDO
VXEVFULWR LQWHJUDOL]DU LQWHJUDOL]DGR DFXPXODGRV 6XEWRWDO
&RQVWLWXLomRHPGHRXWXEURGH
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
$XPHQWRGHFDSLWDOVRFLDO
3UHMXt]RGRSHUtRGR
6DOGRVHPGHGH]HPEURGH
Ano XCVII • NÀ 79 - 13
%$5$Ò1$6;9(1(5*e7,&$6$&13-1 ±5HODWyULRGD$GPLQLVWUDomR 'DQGRFXPSULPHQWRjV
GHWHUPLQDo}HVOHJDLVHHVWDWXWiULDVVXEPHWHPRVjDSUHFLDomRGRV6HQKRUHV$FLRQLVWDV&OLHQWHV)RUQHFHGRUHVHj6RFLHGDGHHP
JHUDOHVWH5HODWyULRGD$GPLQLVWUDomRHDV'HPRQVWUDo}HV&RQWiEHLVUHIHUHQWHVDRH[HUFtFLRVRFLDOILQGRHP 2DQRGH
IRLSRVLWLYRPDVDVGLILFXOGDGHVHRVULVFRVUHODWDGRVHPRXWURVH[HUFtFLRVSHUPDQHFHUDPDPHDoDQGRD&RPSDQKLDHVSHFLDOPHQWHHP
IXQomRGDFUHVFHQWH³MXGLFLDOL]DomR´GR6HWRU(OpWULFR,QREVWDQWHHVVDVGLILFXOGDGHVD&RPSDQKLDFRQWLQXRXUHDOL]DQGRLQYHVWLPHQWRVH
DYDQoDQGRQRGHVHQYROYLPHQWRGRVVHXVSURMHWRV5HFLIH±3($'LUHWRULD
%DODQoRSDWULPRQLDOGHGH]HPEURGH
'HPRQVWUDomRGRUHVXOWDGR3HUtRGRILQGRHPGHGH]HPEURGH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLVH[FHWRROXFURSRU
Do}HVHPUHDLV
$WLYR
'HVSHVDVRSHUDFLRQDLV
&LUFXODQWH
&DL[DHHTXLYDOHQWHVGHFDL[D
*HUDLVHDGPLQLVWUDWLYDV
2XWURVFUpGLWRV
7RWDOGRDWLYRFLUFXODQWH
3UHMXt]RGRSHUtRGR
3UHMXt]RSRUDomRHP5HDLV
1mRFLUFXODQWH
,QWDQJtYHO
7RWDOGRDWLYRQmRFLUFXODQWH
'HPRQVWUDomRGRVIOX[RVGHFDL[D3HUtRGRILQGRHPGH
7RWDOGRDWLYR
GH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
3DVVLYR
&LUFXODQWH
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
)RUQHFHGRUHV
3UHMXt]RGRSHUtRGR
7RWDOGRSDVVLYRFLUFXODQWH
$FUpVFLPRGHSDVVLYRV
3DWULP{QLROtTXLGR
)RUQHFHGRUHV
&DSLWDOVRFLDO
3UHMXt]RVDFXPXODGRV
&DL[DDSOLFDGRQDVDWLYLGDGHVRSHUDFLRQDLV
7RWDOGRSDWULP{QLROtTXLGR
)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
$SOLFDomRQRLQWDQJtYHO
7RWDOGRSDWULP{QLROtTXLGRHDGLDQWDPHQWRSDUD
&DL[DDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWR
IXWXURDXPHQWRGHFDSLWDO
)OX[RGHFDL[DGDVDWLYLGDGHVGHILQDQFLDPHQWR
7RWDOGRSDVVLYRHSDWULP{QLROtTXLGR
,QWHJUDOL]DomRGHFDSLWDO
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH3HUtRGRILQGRHP $GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
GHGH]HPEURGH
&DL[DJHUDGRSHODVDWLYLGDGHVGHILQDQFLDPHQWR
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[D
1RILQDOGRSHUtRGR
3UHMXt]RGRSHUtRGR
1RLQtFLRGRSHUtRGR
2XWURVUHVXOWDGRVDEUDQJHQWHV
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
5HVXOWDGRDEUDQJHQWHWRWDO
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR3HUtRGRILQGR
HPGHGH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
&DSLWDOVRFLDO
&DSLWDO
&DSLWDOD
&DSLWDO
3UHMXt]RV
VXEVFULWR LQWHJUDOL]DU LQWHJUDOL]DGR DFXPXODGRV 6XEWRWDO
&RQVWLWXLomRHPGHVHWHPEURGH
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
$XPHQWRGHFDSLWDOVRFLDO
3UHMXt]RGRSHUtRGR
6DOGRVHPGHGH]HPEURGH
$GLDQWDPHQWR
SDUDIXWXUR
DXPHQWRGH
7RWDO
FDSLWDO
$V'HPRQVWUDo}HV&RQWiEHLVFRPSOHWDVLQFOXLQGRDV1RWDV([SOLFDWLYDVDFRPSDQKDGDVGR5HODWyULRGRV$XGLWRUHV,QGHSHQGHQWHV
(UQVW
'LUHWRULD 0R]DUWGH6LTXHLUD&DPSRV$UD~MRH5LFDUGR-HU{QLPR3HUHLUD5rJR-~QLRU
6(55$'2)2*2(1(5*e7,&$6$&13-1 ±5HODWyULRGD$GPLQLVWUDomR 'DQGRFXPSULPHQWRjV
GHWHUPLQDo}HVOHJDLVHHVWDWXWiULDVVXEPHWHPRVjDSUHFLDomRGRV6HQKRUHV$FLRQLVWDV&OLHQWHV)RUQHFHGRUHVHj6RFLHGDGHHP
JHUDOHVWH5HODWyULRGD$GPLQLVWUDomRHDV'HPRQVWUDo}HV&RQWiEHLVUHIHUHQWHVDRH[HUFtFLRVRFLDOILQGRHP 2DQRGH
IRLSRVLWLYRPDVDVGLILFXOGDGHVHRVULVFRVUHODWDGRVHPRXWURVH[HUFtFLRVSHUPDQHFHUDPDPHDoDQGRD&RPSDQKLDHVSHFLDOPHQWHHP
IXQomRGDFUHVFHQWH³MXGLFLDOL]DomR´GR6HWRU(OpWULFR,QREVWDQWHHVVDVGLILFXOGDGHVD&RPSDQKLDFRQWLQXRXUHDOL]DQGRLQYHVWLPHQWRVH
DYDQoDQGRQRGHVHQYROYLPHQWRGRVVHXVSURMHWRV5HFLIH±3($'LUHWRULD
%DODQoRSDWULPRQLDOGHGH]HPEURGH
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH3HUtRGRILQGRHPGH
9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
GH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
$WLYR
3UHMXt]RGRSHUtRGR
&LUFXODQWH
2XWURVUHVXOWDGRVDEUDQJHQWHV
&DL[DHHTXLYDOHQWHVGHFDL[D
5HVXOWDGRDEUDQJHQWHWRWDO
7ULEXWRVDUHFXSHUDU
'HPRQVWUDomRGRVIOX[RVGHFDL[D3HUtRGRILQGRHPGH
7RWDOGRDWLYRFLUFXODQWH
GH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
$SOLFDo}HVILQDQFHLUDV
3UHMXt]RGRSHUtRGR
$WLYRGHFRQVyUFLR
$FUpVFLPRGHDWLYRV
,PRELOL]DGR
2XWURVFUpGLWRV
7RWDOGRDWLYRQmRFLUFXODQWH
7RWDOGRDWLYR
$FUpVFLPRGHSDVVLYRV
3DVVLYR
)RUQHFHGRUHV
&LUFXODQWH
6DOiULRVHHQFDUJRVVRFLDLVDSDJDU
)RUQHFHGRUHV
7ULEXWRVDUHFROKHU
(PSUpVWLPRVHILQDQFLDPHQWRV
2XWUDVFRQWDVDSDJDU
6DOiULRVHREULJDo}HVVRFLDLV
7ULEXWRVDUHFROKHU
&DL[DJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
2XWUDVFRQWDVDSDJDU
)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
7RWDOGRSDVVLYRFLUFXODQWH
$SOLFDo}HVILQDQFHLUDV
1mRFLUFXODQWH
'LUHLWRGHFUpGLWR
(PSUpVWLPRVHILQDQFLDPHQWRV
$SOLFDomRQRLPRELOL]DGR
3DUWHVUHODFLRQDGDV
&DL[DDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWR
7RWDOGRSDVVLYRQmRFLUFXODQWH
)OX[RGHFDL[DGDVDWLYLGDGHVGHILQDQFLDPHQWR
3DWULP{QLROtTXLGR
,QWHJUDOL]DomRGHFDSLWDOVRFLDO
&DSLWDOVRFLDO
&DSWDomRGHHPSUpVWLPRVHILQDQFLDPHQWR
3UHMXt]RVDFXPXODGRV
&DSWDomRGHP~WXRVFRPSDUWHVUHODFLRQDGDV
7RWDOGRSDWULP{QLROtTXLGR
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
&DL[DJHUDGRSHODVDWLYLGDGHVGHILQDQFLDPHQWR
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
'HPRQVWUDomRGRUHVXOWDGR3HUtRGRILQGRHPGH
&DL[DHHTXLYDOHQWHVGHFDL[D
GH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGH
1RILQDOGRSHUtRGR
UHDLVH[FHWRRSUHMXt]RSRUDomRHPUHDLV
1RLQtFLRGRSHUtRGR
$FUpVFLPRQRFDL[DHHTXLYDOHQWHVGHFDL[D
$V 'HPRQVWUDo}HV &RQWiEHLV FRPSOHWDV LQFOXLQGR DV 1RWDV
'HVSHVDVRSHUDFLRQDLV
([SOLFDWLYDVDFRPSDQKDGDVGR5HODWyULRGRV$XGLWRUHV,QGHSHQGHQWHV
*HUDLVHDGPLQLVWUDWLYDV
2XWUDVGHVSHVDVOtTXLGDV
(UQVW
&RQWDGRU $PLOWRQ4XHLUR]GD6LOYD±&5&3(2
3UHMXt]RGRSHUtRGR
'LUHWRULD 0R]DUWGH6LTXHLUD&DPSRV$UD~MRH
3UHMXt]RSRUDomRHP5HDLV
5LFDUGR-HU{QLPR3HUHLUD5rJR-~QLRU
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR3HUtRGRILQGR
HPGHGH]HPEURGH 9DORUHVH[SUHVVRVHPPLOKDUHVGHUHDLV
$GLDQWDPHQWR
&DSLWDOVRFLDO
SDUDIXWXUR
&DSLWDO
DXPHQWRGH
&DSLWDO
&DSLWDOD
3UHMXt]RV
7RWDO
FDSLWDO
VXEVFULWR LQWHJUDOL]DU LQWHJUDOL]DGR DFXPXODGRV 6XEWRWDO
&RQVWLWXLomRHP GHDEULOGH
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
$XPHQWRGHFDSLWDOVRFLDO
3UHMXt]RGRSHUtRGR
6DOGRVHPGHGH]HPEURGH