DOEPE 14/07/2020 - Pág. 14 - Poder Executivo - Diário Oficial do Estado de Pernambuco
14 - Ano XCVII • NÀ 129
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 14 de julho de 2020
7(03(676(59,d26'(,1)250È7,&$6$&13-Q
1RWDVH[SOLFDWLYDVjVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDVHPGHGH]HPEURGHHGH 9DORUHVH[SUHVVRVHPPLOKDUHVGH5HDLV
GDGDVHIRUDPHODERUDGDVQDPHVPDGDWDGHHQFHUUDPHQWRTXHD ...continuação
&RQWURODGRUD
&RQVROLGDGR ,QFOXLRYDORUGH5jWtWXORGHDGLDQWDPHQWRSDUDIXWXURDX ,QWDQJtYHO
FRQWURODGRUD&RQVLGHUDQGRDLQWHQomRGHDOLHQDomRGRLQYHVWLPHQ
PHQWRGHFDSLWDOUHFODVVL¿FDGRSDUDP~WXRHP
,QWDQJtYHOHPRSHUDomR
WRQDHPSUHVD(O3HVFDGRUFRQIRUPHFRPHQWDGRQD1RWD([SOLFDWL 3DVVLYR
,PRELOL]DGR
&RQWURODGRUD
&RQVROLGDGR
YDQQmRIRUDPUHFRQKHFLGRVYDORUHVUHODWLYRVjHTXLYDOrQFLD (=6,QIRUPiWLFD
&RQWURODGRUD
SDWULPRQLDO HP EHP FRPR UHIHULGR LQYHVWLPHQWR SURYLVmR ,',7
7D[DPpGLD
6RIWZDUHHSURJUDPDV
DQXDOGHGHSUH
SDUD SHUGDV HP LQYHVWLPHQWR QmR IRL FRQVROLGDGR QHVWD PHVPD
FLDomRDPRUWL]DomR GHFRPSXWDGRU
GDWD1RYDVQRUPDVDOWHUDo}HVHLQWHUSUHWDo}HVGHQRUPDV $ 2VP~WXRVFRPSDUWHVUHODFLRQDGDV (O3HVFDGRUH7HPSHVW8. UH
3URMHWR6WRUP
SDUWLUGHGHMDQHLURGH HQWUDHPYLJRUR&3& 5 2SH IHUHPVHjGLVSRQLELOL]DomRGHQXPHUiULRVjVHPSUHVDVFRQWURODGDV 0yYHLVHXWHQVtOLRV
3URMHWR$OORZPH
UDo}HVGH$UUHQGDPHQWR0HUFDQWLO &RUUHODomRDR,)56 2VDWL SDUDUHIRUoRHPHUJHQFLDOGHFDL[DVHQGRDVRSHUDo}HVVXSRUWDGDV 0iTXLQDVHTXLSDPHQWRVHDFHVVyULRV
3URMHWR3 '$WWDFN9HFWRU
YRVHSDVVLYRVGHFRUUHQWHVGHDUUHQGDPHQWRPHUFDQWLOVHUmRLQLFLDO SRUFRQWUDWRVGHP~WXRLQFLGrQFLDGHHQFDUJRVHSUD]RGH¿QLGRGH (TXLSDPHQWRVGHLQIRUPiWLFD
PHQWHPHQVXUDGRVFRPEDVHQRYDORUSUHVHQWHHUHJLVWUDGRVQRDWL OLTXLGDomRTXDQGRDSOLFiYHOHDGLDQWDPHQWRVDRVVyFLRVSHVVRDV %HQIHLWRULDVHPLPyYHLVGHWHUFHLURV
3URMHWR3 '3URGXFW/DE
YRFRPREHQVGHGLUHLWRGHXVRHQRSDVVLYRFRPRREULJDo}HVGHDU ItVLFDV$SHVDUGDDOLHQDomRGRLQYHVWLPHQWRQDHPSUHVDFRQWUROD %HQVHPFRPRGDWR
UHQGDPHQWRPHUFDQWLO2VEHQVDUUHQGDGRVVHUmRGHSUHFLDGRVSHOR GDGHVFRQWLQXDGD(O3HVFDGRUFRQIRUPHPHQFLRQDGRQD1RWD([ (TXLSDPHQWRVGHWHOHFRPXQLFDomR
3URMHWR$IURGLWH6KLU\X
PpWRGROLQHDUFRQVLGHUDQGRRSUD]RGRDUUHQGDPHQWRRXSHODYLGD SOLFDWLYDQRP~WXRVHUiUHFHELGRQDLQWHJUDOLGDGHQRWULPHV
3URMHWR'
~WLOGRDWLYRVHQGRDHVFROKDSHORPHQRUSHUtRGR$$GPLQLVWUDomR
'HSUHFLDo}HVDFXPXODGDV
3URMHWR9ROFDQR
WUHGH FRPUHFXUVRVTXHVHUmRDSRUWDGRVSHORQRYRLQYHVWLGRU
,PRELOL]DGROtTXLGR
3URMHWR(O3HVFDGRU
HVWi DYDOLDQGR RV LPSDFWRV GH VHX SRVVtYHO UHFRQKHFLPHQWR 1mR
,QYHVWLPHQWRVHSURYLVmRSDUDSHUGDVHPFRQWURODGDV
5HVXPRGHPRYLPHQWDomR
KiRXWUDVQRUPDVDOWHUDo}HVGHQRUPDVHLQWHUSUHWDo}HVTXHQmR
5HVXOWDGRFRP
HVWmRHPYLJRUTXHD(PSUHVDHVSHUDWHULPSDFWRUHOHYDQWHGHFRU
$PRUWL]DomR
HTXLYDOrQFLD
6DOGRLQLFLDO
UHQWHGHVXDDSOLFDomRHPVXDVGHPRQVWUDo}HV¿QDQFHLUDV
3DUWL ,QYHVWLPHQWR
SDWULPRQLDO
$TXLVLo}HV
DFXPXODGDDD
&DL[DHHTXLYDOHQWHVGHFDL[D
FLSDomR
%DL[DV
&RQWURODGRUD
&RQVROLGDGR
'HSUHFLDomR
,QWDQJtYHOHPIRUPDomR
,QYHVWLPHQWRV
(=6,QIRUPiWLFD6$
6DOGR¿QDO
%DQFRV
&RQWURODGRUD
&RQVROLGDGR
&RQVROLGDGR
$SOLFDo}HV¿QDQFHLUDV
7(=6HFXULW\
3DUWLFLSDo}HV6$
7D[DPpGLD
3URMHWR&RLQZLVH
DQXDOGHGHSUH
$V DSOLFDo}HV ¿QDQFHLUDV HVWmR UHSUHVHQWDGDV VXEVWDQFLDOPHQWH 7HPSHVW6HFXULW\
3URMHWR'LJLWDO6ROXWLRQV
,QWHOOLJHQFH/WG
iJLR
FLDomRDPRUWL]DomR
SRUDSOLFDo}HVHPIXQGRVGHLQYHVWLPHQWRGHUHQGD¿[DFRPUHPX
0yYHLVHXWHQVtOLRV
3URMHWR7VXQDPL
QHUDo}HV SUy[LPDV GRV &HUWL¿FDGRV GH 'HSyVLWRV ,QWHUEDQFiULRV (O3HVFDGRU
0iTXLQDVHTXLSDPHQWRVHDFHVVyULRV
3URMHWR$IURGLWH6KLU\X
&', $VDSOLFDo}HVHPIXQGRVGHLQYHVWLPHQWRSRGHPVHUUHVJDWD 6RIWZDUH/WGD
,',77HFQRORJLD
(TXLSDPHQWRVGHLQIRUPiWLFD
3URMHWR'
GDVDTXDOTXHUWHPSRVHPSUHMXt]RGDUHPXQHUDomRDSURSULDGD
GD,QIRUPDomR/WGD
%HQIHLWRULDVHPLPyYHLVGHWHUFHLURV
2XWURVSURMHWRVHPDQGDPHQWR
&RQWDVDUHFHEHU
%HQVHPFRPRGDWR
&RQWURODGRUD
&RQVROLGDGR 7RWDO
(PD(PSUHVDSRVVXtDSDUWLFLSDomRQDFRQWURODGD (TXLSDPHQWRVGHWHOHFRPXQLFDomR
7RWDOGRLQWDQJtYHO
&RQWDVDUHFHEHU
GLUHWD 7(= 6HFXULW\ 3DUWLFLSDo}HV 6$ TXH SRU VXD YH] SRVVXtD
&RQVLGHUDQGRDUHHVWUXWXUDomRVRFLHWiULDRFRUULGDHP GHRX
3URYLVmRSDUD&UpGLWRV
SDUWLFLSDomRHPVXDFRQWURODGDGLUHWDD(=6,QIRUPiWLFD6$(P 'HSUHFLDo}HVDFXPXODGDV
WXEURGHFRPHQWDGDQD1RWD([SOLFDWLYDQRVDWLYRVUHOD
GH/LTXLGDomR'XYLGRVD
GHVHWHPEURGHFRQIRUPHFRPHQWDGRQD1RWD([SOLFDWLYDQ ,PRELOL]DGROtTXLGR
D(=6LQFRUSRURXVXDHQWmRFRQWURODGRUDD7(=SDVVDQGRj 5HVXPRGHPRYLPHQWDomR
FLRQDGRVDR3URMHWR&RLQZLVHIRUDPEDL[DGRVSDUDRUHVXOWDGRSRU
QmRPDLVID]HUHPSDUWHGRVSURMHWRVRSHUDFLRQDLVGD(PSUHVD2V
$ (PSUHVD H VXDV FRQWURODGDV SUHVWDP VHUYLoRV H FRPHUFLDOL]DP FRQGLomRGHFRQWURODGDGLUHWDGD(PSUHVD(PGHGH]HPEURGH
LQWDQJtYHLV UHSUHVHQWDP LQYHVWLPHQWRV UHDOL]DGRV SHOD (PSUHVD
PHUFDGRULDV H SURGXWRV SULQFLSDOPHQWH SDUD HPSUHVDV GH JUDQGH SRUPHLRGHUHXQLmRGH&RQVHOKRGH$GPLQLVWUDomRIRLGHOLEH 6DOGRLQLFLDO
SRUWHHGHDWXDomRHPGLIHUHQWHVVHWRUHVQmRDSUHVHQWDQGRSUREOH UDGDDDTXLVLomRGHSDUWLFLSDomRVRFLHWiULDQDHPSUHVD(=6,QIRU $TXLVLo}HV
HPQRYDVWHFQRORJLDVHIHUUDPHQWDVGHWUDEDOKRUHODFLRQDGRVjF\
PDVVLJQL¿FDWLYRVQDUHDOL]DomRGHVXDVFRQWDVDUHFHEHU$SURYL PiWLFD6$VHGLDGDQDFLGDGHGH6mR3DXORHHVSHFLDOL]DGDQD $TXLVLomRGHFRQWURODGDVDOGRLQLFLDO
EHUVHJXUDQoDDOpPGHDWXDOL]Do}HVHFXVWRPL]Do}HV2VSURMHWRV
VmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVDpUHFRQKHFLGDSDUDRVYD SUHVWDomRGHVHUYLoRVGHVHJXUDQoDGDLQIRUPDomRHFRPHUFLDOL]D %DL[DV
VmRGHVHQYROYLGRVLQWHUQDPHQWHHDPRUWL]DGRVGHDFRUGRFRPVXD
ORUHVHPDEHUWRKiPDLVGHGLDV$DEHUWXUDGRVDOGRDUHFHEHU omRGHOLFHQoDVGHVRIWZDUH5HIHULGRLQYHVWLPHQWRIRLHIHWXDGRSHOD 'HSUHFLDomR
YLGD~WLO$VFDUDFWHUtVWLFDVGRVSULQFLSDLVSURMHWRVVmRDVVHJXLQWHV
GHFOLHQWHVSHORVVHXVYHQFLPHQWRVHVWiDVVLPGHPRQVWUDGD
VXDFRQWURODGDLQWHJUDO7(=6HFXULW\3DUWLFLSDo}HV6$(VWDDTXLVL 6DOGR¿QDO
&RQWURODGRUD omRSURGX]LXHIHLWRVDSDUWLUGHGHRXWXEURGHFRPEDVH
3URMHWR
3ULQFLSDLVFDUDFWHUtVWLFDV
'HVFULomR
HP QHJRFLDomR HQWUH DV SDUWHV 2 YDORU GH FRPSUD PRQWRX HP
6WRUP
6LVWHPDFRPGXDVYHUWHQWHV ³7DNHGRZQ´VLVWHPDGHPRQLWRUDPHQWRHGHUUXEDGDGH³SKLVKLQJ´³PDOZDUH´³IDNH
$YHQFHU
5DLQGDQmRWRWDOPHQWHGHVHPEROVDGRDWpRHQFHUUDPHQWR
SUR¿OH´H³'16PDOLFLRVR´H9RUWLFRVLVWHPDGHSDLQHOGHFRQWUROHHH[WUDomRGHUHODWyULRVDSDUWLUGRVLQVXPRV
9HQFLGRV
GHVWDVGHPRQVWUDo}HV¿QDQFHLUDVLQWHUPHGLiULDV2VDOGRDSDJDUp
GH³WDNHGRZQ´JHUDGRVSHORVLVWHPD³7DNHGRZQ´
9HQFLGRVGHDGLDV
FRQIRUPHVHJXH FRQVROLGDGR
$OORZPH
6LVWHPDGHVHJXQGRIDWRUGHDXWHQWLFDomRHLGHQWL¿FDomRFRQWH[WXDO
9HQFLGRVGHD GLDV
'DWD
'
6LVWHPDTXHLGHQWL¿FDHYDOLGDRQGHRXVXiULRPRUDHWUDEDOKDDWUDYpVGHKHXUtVWLFDVTXHXWLOL]DPVXDJHRORFDOL]DomR
9HQFLGRVKiPDLVGH GLDV
)HFKDPHQWRGDWUDQVDomR D
(O3HVFDGRU 3ODWDIRUPDGHFRQVFLHQWL]DomRHHGXFDomRFRQWUDHPDLOVPDOLFLRVRV
)RUQHFHGRUHVQDFLRQDLVHQRH[WHULRU 2VDOGRGHIRUQHFHGR
&RQVROLGDGR
UHVDSDJDUpUHSUHVHQWDGRHVVHQFLDOPHQWHSRUVHUYLoRVFRQWUDWD 1DWXUH]D
7D[DGHMXURV
&RQVROLGDGR
3DVVLYRFLUFXODQWH
GRVGHWHUFHLURVHFRPSUDGHOLFHQoDVGHXVRGHVRIWZDUHVQR%UD &DSLWDOGHJLUR
DDD
'HVFULomR
$WLYR¿[R
DPHDD
$YHQFHU
DSDVVLYRQmRFLUFXODQWH VLOHQRH[WHULRU
7RWDODSDJDU
(PSUpVWLPRVH¿QDQFLDPHQWRV
&RQWDJDUDQWLD
DP
9HQFLGRV
D
'RYDORUGRSDJDPHQWRLQLFLDOGDRSHUDomRQRPRQWDQWHGH5
&RQWURODGRUD 'HVFRQWRGHGXSOLFDWDV
DDP
9HQFLGRVGHDGLDV
VHUiDEDWLGRRYDORUGH5MiDGLDQWDGRDRVDFLRQLVWDV
1DWXUH]D
7D[DGHMXURV 'HErQWXUHVDSDJDU
,3&$DD
9HQFLGRVGHD GLDV
DDD
9HQFLGRVKiPDLVGH GLDV
YHQGHGRUHVGD(=6,QIRUPiWLFD6$DWpGHGH]HPEURGH &DSLWDOGHJLUR
DPHDD
3DVVLYRFLUFXODQWH
5HIHULGDRSHUDomRJHURXXPiJLRQRPRQWDQWHGH5DVHU $WLYR¿[R
DP
3DVVLYRQmRFLUFXODQWH
DPRUWL]DGRSDUD¿QV¿VFDLVFRQIRUPHSURMHo}HVGHUHVXOWDGRVIXWX &RQWDJDUDQWLD
DDP
3DVVLYRQmRFLUFXODQWHGHErQWXUHV
'XUDQWHRH[HUFtFLRHQFHUUDGRHPGHGH]HPEURGHD(P URVHGHGX]LGRVGDVDORFDo}HVGRSUHoRGHDTXLVLomRFDOFXODGDV 'HVFRQWRGHGXSOLFDWDV
$VJDUDQWLDVH[LJLGDVQRVFRQWUDWRVGHHPSUpVWLPRVH¿QDQFLDPHQ
SUHVDUHFRQKHFHXSHUGDVUHODFLRQDGDVFRPFUpGLWRVGHOLTXLGDomR GXUDQWH R H[HUFtFLR GH HP DWHQGLPHQWR DR SURQXQFLDPHQWR
WRVHVWmRUHSUHVHQWDGDVSRUDSOLFDo}HV¿QDQFHLUDVGXSOLFDWDVHP
GXYLGRVDQRPRQWDQWHGH5 GRFOLHQWH352'(5-&HQWUR WpFQLFR&3& 5 &RPELQDomRGH1HJyFLRV2/DXGRGH$ORFD 3DVVLYRFLUFXODQWH
FREUDQoDDWLYR¿[RHDYDOGRVVyFLRV
GH 7HFQRORJLD GD ,QIRUPDomR H &RPXQLFDomR GR 5LR GH -DQHLUR omRGR3UHoRGH$TXLVLomRLGHQWL¿FRXDWLYRVTXDOL¿FiYHLVQRPRQ 3DVVLYRQmRFLUFXODQWH
WDQWHGH5SULQFLSDOPHQWHUHODWLYRDRFRQWUDWRFRPFOLHQ
FXMRVYHQFLPHQWRVHUDPDQWHULRUHVD
$HPLVVmRSULYDGDGDVGHErQWXUHVDSDJDUWHYHFRPRRULJHPDWUDQVDomRGHFRPSUDGDFRQWURODGD(=6,QIRUPiWLFDHPLWLGDSHODSUySULD
3DUWHVUHODFLRQDGDV
&RQWURODGRUD
&RQVROLGDGR WHVUHPDQHVFHQGRRPRQWDQWHGH5jWtWXORGHiJLRSRU HPSUHVDGHQWURGRSURFHVVRGHUHRUJDQL]DomRVRFLHWiULDFRPHIHWLYDomRHPIHYHUHLURGHHFXMDVFDUDFWHUtVWLFDVVmRDVVHJXLQWHV
UHQWDELOLGDGH IXWXUD 1DV GHPRQVWUDo}HV ¿QDQFHLUDV FRQVROLGD &ODVVL¿FDomRGDHPLVVmR
HPLVVmR
$WLYR
GDV R iJLR LQFOXL WDPEpP R PRQWDQWH GH 5 GD FRQWURODGD 'DWDGDHPLVVmR
GHGH]HPEURGH
(O3HVFDGRU
7HPSHVW 6HFXULW\ ,QWHOOLJHQFH /WG 8. WRWDOL]DQGR DVVLP 5 'DWD¿QDOGDOLTXLGDomR
GHGH]HPEURGH
7HPSHVW8.
(P GHRXWXEURGHD7HPSHVWDOLHQRXDSDUWLFL 4XDQWLGDGH
$GLDQWDPHQWRVDRVVyFLRV
SDomRTXHGHWLQKDQDHPSUHVD&RLQZLVH6ROXo}HVH6HUYLoRV'L 9DORUWRWDOGDHPLVVmR
5
HDFLRQLVWDVHRXWURV
JLWDLV/WGDSDUDXPGHVHXVDFLRQLVWDV&ULVWLDQR/LQFROQGH$O (VSpFLH
4XLURJUDIiULDV
([DFLRQLVWDV DOLHQDomR
PHLGD 0DWWRV SHOR YDORU GH SDUWLFLSDomR QR FDSLWDO VRFLDO )RUPD
1RPLQDWLYDHFRPSRVVLELOLGDGHGHFRQYHUVmRHPDo}HV
&RLQZLVH1RWD([SOLFDWLYDQ
5 FRPSUD]RGHUHFHELPHQWRHPDWpPHVHV5HIHULGR 'HEHQWXULVWD
)XQGRGH,QYHVWLPHQWRHP3DUWLFLSDo}HV$HURHVSDFLDO
LQYHVWLPHQWRLQLFLRXVHWDPEpPHP
'LUHLWRGHFRQYHUVmR
$H[FOXVLYRFULWpULRGRGHEHQWXULVWDDVGHErQWXUHVSRGHUmRVHUFRQYHUWLGDVH[FOXVLYDPHQWH
$PRYLPHQWDomRGRVLQYHVWLPHQWRVHGDVSURYLV}HVSDUDSHUGDVHPFRQWURODGDVpFRPRVHJXH
HP$o}HV3UHIHUHQFLDLV&ODVVH$FRPGLUHLWRDYRWR
(O3HVFDGRU 7HPSHVW8.
7(=(=6
,',7
7RWDO 5HPXQHUDomRDQXDO
&RUUHomRSHORËQGLFH1DFLRQDOGH3UHoRVDR&RQVXPLGRU$PSOR,3&$DDDWtWXORGHMXURV
6DOGRVHPGHGH]HPEURGH
3DJDPHQWRGDUHPXQHUDomR 6HPHVWUDODSDUWLUGH
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDOVRFLDO
3DJDPHQWRGRSULQFLSDO
(PSDUFHODV¿[DVHPHH[FHWRHPFDVRGHYHQFLPHQWR
(TXLYDOrQFLDSDWULPRQLDO
DQWHFLSDGR YLQFXODGRVjGHVFXPSULPHQWRVGHREULJDo}HV
9DULDomRFDPELDOGHLQYHVWLPHQWRQRH[WHULRU
*DUDQWLDV
1mRHVWmRFREHUWDVSRUJDUDQWLDVUHDLVRXÀXWXDQWHV
7UDQVIHUrQFLDSDUDSURYLVmRSDUDSHUGDVHPLQYHVWLPHQWRV
2EULJDo}HVDGLFLRQDLV
(QYLDUFySLDVGDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRH[HUFtFLRVRFLDOHQWmRHQFHUUDGR
6DOGRVHPGHGH]HPEURGH
GHYLGDPHQWHDXGLWDGDSRU&RPSDQKLDGHDXGLWRULDLQGHSHQGHQWHFDGDVWUDGDQD&90
3URYLVmRSDUDSHUGDVHPLQYHVWLPHQWRV
$YLVRDRVWLWXODUHVGHGHErQWXUHVRVIDWRVUHOHYDQWHVDVVLPFRPRDWDVGH$VVHPEOHLD*HUDLV
5HYHUVmRGHDGLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDOVRFLDO
HUHXQL}HVGRFRQVHOKRGHDGPLQLVWUDomRGDHPLVVRUDTXHGHDOJXPDIRUPDHQYROYDP
(TXLYDOrQFLDSDWULPRQLDO
LQWHUHVVHGRVWLWXODUHVGHGHErQWXUHV
'LYLGHQGRVDUHFHEHU
2EULJDo}HVWUDEDOKLVWDVHWULEXWiULDV
3URYLVmRSDUDGHPDQGDVMXGLFLDLV $(PSUHVDQRFXUVRQRU
9DULDomRFDPELDOGHLQYHVWLPHQWRQRH[WHULRU
&RQWURODGRUD PDOGHVXDVDWLYLGDGHVHVWiVXMHLWDDSURFHVVRVMXGLFLDLVGHQDWXUH
7UDQVIHUrQFLDSDUDSURYLVmRSDUDSHUGDVHPLQYHVWLPHQWRV
2EULJDo}HVWUDEDOKLVWDV
]DWULEXWiULDWUDEDOKLVWDHFtYHO$$GPLQLVWUDomRDSRLDGDQDRSLQLmR
2XWUDVPRYLPHQWDo}HV
6DOiULRVHRUGHQDGRV
GHVHXVDVVHVVRUHVOHJDLVHTXDQGRDSOLFiYHOIXQGDPHQWDGDHP
7UDQVIHUrQFLDSDUDSURYLVmRDEDWLPHQWRVGHP~WXR
,PSRVWRVHHQFDUJRVVRFLDLV)*76,166,55)
SDUHFHUHVHVSHFt¿FRVHPLWLGRVSRUHVSHFLDOLVWDVDYDOLDDH[SHFWDWL
6DOGRVHPGHGH]HPEURGH
3URYLVmRGHIpULDVHHQFDUJRV
YDGRGHVIHFKRGRVSURFHVVRVHPDQGDPHQWRHGHWHUPLQDDQHFHV
3URYLVmRSDUDSHUGDVHPLQYHVWLPHQWRV
VLGDGHRXQmRGHFRQVWLWXLomRGHSURYLVmRSDUDGHPDQGDVMXGLFLDLV
,QIRUPDomR VXPiULD GDV GHPRQVWUDo}HV ¿QDQFHLUDV GDV FRQ ,QIRUPDomR VXPiULD GDV GHPRQVWUDo}HV ¿QDQFHLUDV GDV FRQ 2EULJDo}HVWULEXWiULDV
'HDFRUGRFRPRVDVVHVVRUHVMXUtGLFRVQmRKiSURFHVVRVHPDQGD
WURODGDV
PHQWRFODVVL¿FDGRVFRPRGHSHUGDSURYiYHOQRH[HUFtFLR¿QGRHP
WURODGDVRSHUDFLRQDLV
)HGHUDLVHPXQLFLSDLV
7(= (O3HVFDGRU 7HPSHVW8. 3,6&2),16,53-&6//,66
GHGH]HPEURGHHGH1mRKiSURFHVVRVVLJQL¿FDWLYRV
(=6 7HPSHVW8. ,',7
3DUFHODPHQWRV
FODVVL¿FDGRVFRPRGHSHUGDSRVVtYHOSDUDGLYXOJDomR
$WLYRFLUFXODQWH
$WLYRFLUFXODQWH
$WLYRQmRFLUFXODQWH
3DWULP{QLROtTXLGR &DSLWDOVRFLDO 2FDSLWDOVRFLDOVXEVFULWRH
$WLYRQmRFLUFXODQWH
7RWDOGRDWLYR
LQWHJUDOL]DGR HP GH GH]HPEUR GH p GH 5 5
7RWDOGRDWLYR
3DVVLYRFLUFXODQWH
3DVVLYRFLUFXODQWH
HPGH]HPEURGH UHSUHVHQWDGRSRUDo}HV
3DVVLYRFLUFXODQWH
3DVVLYRQmRFLUFXODQWH
3DVVLYRQmRFLUFXODQWH
RUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO HPGHGH
3DVVLYRQmRFLUFXODQWH
3DWULP{QLROtTXLGR
&RQVROLGDGR ]HPEURGH 6XDFRPSRVLomRDFLRQiULDpDVHJXLQWH
$o}HVRUGLQiULDV
3DWULP{QLROtTXLGR
7RWDOGRSDVVLYR
2EULJDo}HVWUDEDOKLVWDV
7RWDOGRSDVVLYR
HGRSDWULP{QLROtTXLGR
6DOiULRVHRUGHQDGRV
)XQGRGH,QYHVWLPHQWRHP
,PSRVWRVHHQFDUJRVVRFLDLV)*76,166,55)
3DUWLFLSDomR$HURHVSDFLDO ³),3´
HGRSDWULP{QLROtTXLGR
/XFUREUXWR
3URYLVmRGHIpULDVHHQFDUJRV
&ULVWLDQR/LQFROQGH$OPHLGD0DWWRV
/XFUREUXWR
2XWUDVUHFHLWDV
(YDQGUR&XUYHOR+RUD
GHVSHVDV RSHUDFLRQDLV
2XWUDVUHFHLWDV
$OGR%DUERVD$OEXTXHUTXH6HJXQGR
/XFUR
SUHMXt]R
RSHUDFLRQDO
2EULJDo}HVWULEXWiULDV
GHVSHVDV RSHUDFLRQDLV
)HUQDQGR8FKRDGH0RUDHV
5HVXOWDGR¿QDQFHLUROtTXLGR
)HGHUDLVHPXQLFLSDLV
/XFUR SUHMXt]R RSHUDFLRQDO
-RmR3DXORGD&RVWD%DUURV/LQV
3,6&2),16,53-&6//,66
,PSRVWRGHUHQGDHFRQWULEXLomR
$GD5RVHQIHOG
5HVXOWDGR¿QDQFHLUROtTXLGR
3DUFHODPHQWRV
VRFLDOVREUHROXFUROtTXLGR
(PWHVRXUDULD
,PSRVWRGHUHQGDHFRQWULEXLomR
HSDUWLFLSDomRGHDFLRQLVWDV
VRFLDOHSDUWLFLSDomRGHDFLRQLVWDV
QmRFRQWURODGRUHV
(PGHIHYHUHLURGHIRLGHOLEHUDGRSRUPHLRGH$VVHPEOHLD
QmRFRQWURODGRUHV
/XFUR SUHMXt]R
3DVVLYRFLUFXODQWH
*HUDO ([WUDRUGLQiULD D HPLVVmR GH XP E{QXV GH VXEVFULomR GH
/XFUR SUHMXt]R GRH[HUFtFLR
GRH[HUFtFLR
3DVVLYRQmRFLUFXODQWH
continua...
...continuação