DOEPE 19/08/2020 - Pág. 12 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 19/08/2020 ● Diário Oficial do Estado de Pernambuco

12 - Ano XCVII • NÀ 154

Diário Oficial do Estado de Pernambuco - Poder Executivo

&217,18$d­2
'HVSHVDV*HUDLVH$GPLQLVWUDWLYDV
'(63(6$6*(5$,6($'0,1,675$7,9$6


3HVVRDOHHQFDUJRV


&RQVXPRGH0DWHULDLV


6HUYLoRVGH7HUFHLURV


,PSRVWRVH7D[DV


'HSUHFLDomR


727$/


$V GHVSHVDV JHUDLV H DGPLQLVWUDWLYDV UHJLVWUDP RV YDORUHV JDVWRV FRP UHPXQHUDomR H
HQFDUJRVGRSHVVRDOGDDGPLQLVWUDomRHQHUJLDHOpWULFDWHOHIRQLDPDWHULDOGHFRQVXPR
H[SHGLHQWH PDQXWHQomR GH EHQV H LQVWDODo}HV ORFDomR GH PmRGHREUD DGPLQLVWUDWLYR
LPSRVWRVHWD[DVGHSUHFLDomRHQWUHRXWURV$ YDULDomRDXPHQWDWLYDWHYHFRPRSULQFLSDO
PRWLYRDGHVSHVDFRPSHVVRDOHHQFDUJRVTXHDXPHQWRXGHYLGRDR3'9UHDOL]DGRVQR
H[HUFtFLRGH
2XWUDV5HFHLWDV 'HVSHVDV 2SHUDFLRQDLV/tTXLGDV
2875$65(&(,7$6('(63(6$6
23(5$&,21$,6/,48,'$6


&UpGLWRVWULEXWiULRV


/LTXLGR3URYLV}HVSDUD&RQWLQJrQFLDV5HYHUVmR 

2XWUDV5HFHLWDV


2XWUDV'HVSHVDV


727$/


5HSUHVHQWDGD SHODV UHFHLWDV GH FUpGLWRV QD DSXUDomR GH 3,6 H &2),16 /LTXLGR GH
3URYLVmR SDUD &RQWLQJrQFLD RXWUDV GHVSHVDV FRPSRVWDV SULQFLSDOPHQWH GH PXOWDV
DGXDQHLUDV H DFRUGRV MXGLFLDLV 3ULQFLSDLV YDULDo}HV VH UHIHUHP D UHYHUVmR GH SURYLVmR
SDUDFRQWLQJHQFLDUHFRQKHFLPHQWRGDGHVSHVDFRPPXOWDDGXDQHLUDHDFRUGRVQDMXVWLoD
5HFHLWDV 'HVSHVDV )LQDQFHLUDV/tTXLGDV
5(68/7$'2),1$1&(,52


5HFHLWDVILQDQFHLUDV


'HVSHVDVILQDQFHLUDV


727$/


$ GHVSHVDILQDQFHLUDDSUHVHQWRXXPDYDULDomRDXPHQWDWLYDGHYLGRRUHFRQKHFLPHQWRGRV
HQFDUJRV ILQDQFHLURV VREUH RV WULEXWRV H HQFDUJRV VRFLDLV HP DWUDVR  ,QIRUPDomR
&RPSOHPHQWDU ,QIRUPDo}HVFRPSOHPHQWDUHVGH,QWHUHVVH3~EOLFR±/HLQž
$UW ž LQFLVR 9, 1R H[HUFtFLR GH  D 3RUWR GR 5HFLIH 6$ UHFHEHX YDORU GH 5
UHIHUHQWHDGLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDOGRDFLRQLVWD*RYHUQRGR
(VWDGRGH3HUQDPEXFR$ QmRVHUSRUHVVHYDORUWRGRUHFXUVRUHFHELGRIRLRULXQGRGDV
RSHUDo}HVGDHPSUHVD
5HFLIHGHGH]HPEURGH
&DUORVGR5rJR9LODU
6HUJLR0HQH]HV
'LUHWRU3UHVLGHQWH
'LUHWRU*HVWmR
$QD0DULD5RPHLURGRV6DQWRV
3ULVFLODGH/LUD/XQD
'LUHWRUD7pFQLFD
&RQWDGRUD
&5&3(2
5(/$7Ï5,2'26$8',725(6,1'(3(1'(17(6
62%5($6'(021675$d®(6&217È%(,6
$RV $FLRQLVWDV $GPLQLVWUDGRUHV H &RQVHOKHLURV GD 32572 '2 5(&,)( 6$ 2SLQLmR
FRPUHVVDOYDV ([DPLQDPRVDVGHPRQVWUDo}HVFRQWiEHLVGD32572'25(&,)(6$
TXHFRPSUHHQGHPREDODQoRSDWULPRQLDOHPGHGH]HPEURGHHDVUHVSHFWLYDV
GHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGRDEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLROtTXL
GRHGRVIOX[RVGHFDL[DSDUDRH[HUFtFLRILQGRQHVVDGDWDEHPFRPRDVFRUUHVSRQGHQWHV
QRWDV H[SOLFDWLYDV LQFOXLQGR R UHVXPR GDV SULQFLSDLV SROtWLFDV FRQWiEHLV (P QRVVD
RSLQLmRH[FHWRSHORVDVVXQWRVGHVFULWRVQRSDUiJUDIREDVHSDUDRSLQLmRFRPUHVVDOYDV
DV GHPRQVWUDo}HV FRQWiEHLV DFLPD UHIHULGDV DSUHVHQWDP DGHTXDGDPHQWH HP WRGRV RV
DVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOHILQDQFHLUDGD32572'25(&,)(6$HP
GHGH]HPEURGHRGHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVIOX[RVGHFDL[D
SDUDRH[HUFtFLRILQGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO
%DVHSDUDRSLQLmRFRPUHVVDOYDV&RQWDVDUHFHEHU±DXVrQFLDGHSURYLVmRGHSHU
GDV&RQIRUPHQRWDH[SOLFDWLYDQƒ FLQFR DFRPSDQKLDHPDSUHVHQWRXFRQWDVD
UHFHEHUGHFOLHQWHVQRYDORUGH5PLOK}HVHSURYLVmRSDUDSHUGDVQRYDORUGH5
PLO7RGDYLDQRVVRH[DPHLQGLFRXTXHWDOSURYLVmRQmRpVXILFLHQWHSDUDFREULUDVSHU
GDVSURYiYHLVQDUHDOL]DomRGHWDLVFUpGLWRVSRLVHPVXDFRPSRVLomRH[LVWHPYDORUHVYHQ
FLGRV Ki ORQJD GDWD H GH GLItFLO OLTXLGDomR QR YDORU GH 5  PLOK}HV
&RQVHTXHQWHPHQWHRUHVXOWDGRGRH[HUFtFLRHRSDWULP{QLROtTXLGRHVWmRVXSHUDYDOLDGRV
QHVVHYDORU(VWXGRVVREUHRLPRELOL]DGRHLQWDQJtYHO $QWHULRUPHQWHDVSUiWLFDVFRQ
WiEHLVDGRWDGDVQR%UDVLOFRQVLGHUDYDPFRPRDFHLWiYHLVDVWD[DVGHGHSUHFLDomRILVFDLV
DVHUHPXWLOL]DGDVSDUDILQVFRQWiEHLV&RPRDGYHQWRGD/HLHDHPLVVmRGR
SURQXQFLDPHQWR WpFQLFR FRQWiELO &3&   $WLYR ,PRELOL]DGR GR &RPLWr GH

3URQXQFLDPHQWRV&RQWiEHLVHVXDLQWHUSUHWDomR,&3&HSURQXQFLDPHQWRWpFQLFRFRQ
WiELO&3&±5±DWLYRVLQWDQJtYHLVDVHPSUHVDVIRUDPUHTXHULGDVDFDOFXODUHUHJLV
WUDUDGHSUHFLDomRHDPRUWL]DomRGHDFRUGRFRPDH[SHFWDWLYDGHYLGD~WLOGRVDWLYRVLPR
ELOL]DGRV H LQWDQJtYHO VHQGR TXH RV HIHLWRV GHVVD UHYLVmR GH YLGD ~WLO GHYHULDP WHU VLGR
DMXVWDGRV GH IRUPD SURVSHFWLYD D SDUWLU GH  GH MDQHLUR GH  &RQWXGR D DGPLQLV
WUDomRQmRGHWHUPLQRXDVDQiOLVHVSDUDGHWHUPLQDomRGDYLGD~WLOGRVDWLYRVLPRELOL]DGRV
HLQWDQJtYHOHDYHULILFDomRGRVSRVVtYHLVLPSDFWRVGHFRUUHQWHVGDDSOLFDomRGHVVHSUR
FHGLPHQWR FRQWiELO &RQVHTXHQWHPHQWH QmR IRL SRVVtYHO VDWLVID]HUPRQRV SRU PHLR GH
RXWURVSURFHGLPHQWRVGHDXGLWRULDFDVRD&RPSDQKLDWLYHVVHUHYLVDGRDYLGD~WLOGHVHXV
DWLYRV LPRELOL]DGRV H LQWDQJtYHLV GRV HYHQWXDLV HIHLWRV VREUH R VDOGR GH
GHSUHFLDomRDPRUWL]DomRDFXPXODGDVUHJLVWUDGDVQRDWLYRQmRFLUFXODQWHHGDGHVSHVDGH
GHSUHFLDomRDPRUWL]DomR UHJLVWUDGDV QR UHVXOWDGR GR H[HUFtFLR 7HVWH GH LPSDLUPHQW
WHVWHGHUHFXSHUDELOLGDGH $ $GPLQLVWUDomRGDFRPSDQKLDQmRHIHWXRXRWHVWHGHUHFX
SHUDELOLGDGH GRV YDORUHV UHJLVWUDGRV QR LPRELOL]DGR LQWDQJtYHO H GLIHULGR WHVWH GH
LPSDLUPHQW  EHP FRPR D GHWHUPLQDomR GDV QRYDV WD[DV GH GHSUHFLDomR GR YDORU
UHVLGXDO H GR WHPSR GH YLGD ~WLO UHPDQHVFHQWH GHVFULWR QR &3&  FRP R REMHWLYR GH
DVVHJXUDUTXHRVFLWDGRVDWLYRVQmRHVWHMDPUHJLVWUDGRVSRUYDORUHVVXSHULRUHVjTXHOHV
SDVVtYHLVGHVHUHPUHFXSHUDGRVQRWHPSRSHORXVRQDVRSHUDo}HVGDHQWLGDGHRXSHOD
VXD YHQGD 2 FiOFXOR GD GHSUHFLDomR QmR IRL HIHWXDGR FRQIRUPH DV QRUPDV FRQWiEHLV
YLJHQWHV&RQVHTXHQWHPHQWHQmRIRLSRVVtYHOPHQVXUDURVHIHLWRVGDQmRDGRomRGR&3&
H,&3&QRUHVXOWDGRGRH[HUFtFLRHQRSDWULP{QLROtTXLGR3RVLomRGRVDVVHVVRUHV
MXUtGLFRV$ FRQWDELOLGDGH WHP FRQWDELOL]DGR FRQIRUPH QRWD H[SOLFDWLYD  GH]HVVHWH  R
YDORU GH 5  PLOK}HV FRPR SHUGD SURYiYHO HP Do}HV MXGLFLDLV $ SRVLomR GRV
DVVHVVRUHVMXUtGLFRV VREUHRFRQWHQFLRVRMXUtGLFR Do}HVMXGLFLDLVFRQWUDRXDIDYRUGD
FRPSDQKLD  DSRQWD SDUD XP YDORU SURYiYHO GH SHUGDV D TXDQWLD GH 5  PLOK}HV
$OJXQVSURFHVVRVMiHVWmRUHFRQKHFLGRQRSDVVLYRKiXPDLQVXILFLrQFLDGHSURYLVmRGH
5  PLOK}HV UHIHUHQWHV DR YDORU GR 325786 TXH HVWmR UHFRQKHFLGRV D YDORU
RULJLQDOQDFRQWDELOLGDGHHTXHRVDVVHVVRUHVMXUtGLFRVLQIRUPDPRVYDORUHVDWXDOL]DGRV
FRQIRUPHDVQRUPDVFRQWiEHLVHPHVSHFLDOR&3&&RQVHTXHQWHPHQWHQHVWDGDWDR
UHVXOWDGR GR H[HUFtFLR H R SDWULP{QLR OtTXLGR GD FRPSDQKLD HVWmR VXSHUDYDOLDGRV QHVWH
YDORU2XWURV$VVXQWRV$XGLWRULDGRSHUtRGRDQWHULRU $VGHPRQVWUDo}HVFRQWiEHLVGD
32572 '2 5(&,)( 6$ SDUD R H[HUFtFLR ILQGR HP  GH GH]HPEUR GH  IRUDP
H[DPLQDGDV SRU RXWURV DXGLWRUHV LQGHSHQGHQWHV TXH HPLWLUDP UHODWyULR HP 
FRP RSLQLmR FRP DV VHJXLQWHV UHVVDOYDV L  FRQWUROHV GHILFLHQWHV GR DWLYR LPRELOL]DGR H
LQWDQJtYHOLL HVWXGRDQXDOGRDWLYRLPRELOL]DGRHLQWDQJtYHOHWHVWHGHLPSDLUPHQWLLL GtYL
GD GR 3RUWXV QmR UHFRQKHFLGD LY  QmR UHFRQKHFLPHQWR GH DWXDOL]DomR MXURV H PXOWDV
VREUH WULEXWRV HP DWUDVR 1RVVD DXGLWRULD IRL FRQGX]LGD GH DFRUGR FRP DV QRUPDV
EUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD1RVVDVUHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRP
WDLV QRUPDV HVWmR GHVFULWDV QD VHomR D VHJXLU LQWLWXODGD ³5HVSRQVDELOLGDGHV GR DXGLWRU
SHOD DXGLWRULD GDV GHPRQVWUDo}HV FRQWiEHLV´ 6RPRV LQGHSHQGHQWHV HP UHODomR j
&RPSDQKLDGHDFRUGRFRPRVSULQFtSLRVpWLFRVUHOHYDQWHVSUHYLVWRVQR&yGLJRGHeWLFD
3URILVVLRQDOGR&RQWDGRUHQDVQRUPDVSURILVVLRQDLVHPLWLGDVSHOR&RQVHOKR)HGHUDOGH
&RQWDELOLGDGH H FXPSULPRV FRP DV GHPDLV UHVSRQVDELOLGDGHV pWLFDV GH DFRUGR FRP
HVVDVQRUPDV$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVXILFLHQWHHDSURSULDGD
SDUD IXQGDPHQWDU QRVVD RSLQLmR 2XWUDV LQIRUPDo}HV TXH DFRPSDQKDP DV
GHPRQVWUDo}HV FRQWiEHLV H R UHODWyULR GR DXGLWRU $ DGPLQLVWUDomR GD &RPSDQKLD p
UHVSRQViYHOSRUHVVDVRXWUDVLQIRUPDo}HVTXHFRPSUHHQGHPR5HODWyULRGH$WLYLGDGHV
1RVVDRSLQLmRVREUHDVGHPRQVWUDo}HVFRQWiEHLVQmRDEUDQJHR5HODWyULRGH$WLYLGDGHV
H QmR H[SUHVVDPRV TXDOTXHU IRUPD GH FRQFOXVmR GH DXGLWRULD VREUH HVVH UHODWyULR (P
FRQH[mRFRPDDXGLWRULDGDVGHPRQVWUDo}HVFRQWiEHLVQRVVDUHVSRQVDELOLGDGHpDGHOHU
R5HODWyULRGH$WLYLGDGHVHDRID]rORFRQVLGHUDUVHHVVHUHODWyULRHVWiGHIRUPDUHOH
YDQWHLQFRQVLVWHQWHFRPDVGHPRQVWUDo}HVFRQWiEHLVRXFRPQRVVRFRQKHFLPHQWRREWLGR
QDDXGLWRULDRXGHRXWUDIRUPDDSDUHQWDHVWDUGLVWRUFLGRGHIRUPDUHOHYDQWH6HFRPEDVH
QRWUDEDOKRUHDOL]DGRFRQFOXLUPRVTXHKiGLVWRUomRUHOHYDQWHQR5HODWyULRGH$WLYLGDGHV
VRPRV UHTXHULGRV D FRPXQLFDU HVVH IDWR 1mR WHPRV QDGD D UHODWDU D HVWH UHVSHLWR
5HVSRQVDELOLGDGHV GD DGPLQLVWUDomR H GD JRYHUQDQoD SHODV GHPRQVWUDo}HV FRQ
WiEHLV $ DGPLQLVWUDomR p UHVSRQViYHO SHOD HODERUDomR H DGHTXDGD DSUHVHQWDomR GDV
GHPRQVWUDo}HVFRQWiEHLVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOHSHORV
FRQWUROHV LQWHUQRV TXH HOD GHWHUPLQRX FRPR QHFHVViULRV SDUD SHUPLWLU D HODERUDomR GH
GHPRQVWUDo}HV FRQWiEHLV OLYUHV GH GLVWRUomR UHOHYDQWH LQGHSHQGHQWHPHQWH VH FDXVDGD
SRU IUDXGH RX HUUR  1D HODERUDomR GDV GHPRQVWUDo}HV FRQWiEHLV D DGPLQLVWUDomR p
UHVSRQViYHOSHODDYDOLDomRGDFDSDFLGDGHGHD&RPSDQKLDFRQWLQXDURSHUDQGRGLYXOJDQ
GRTXDQGRDSOLFiYHORVDVVXQWRVUHODFLRQDGRVFRPDVXDFRQWLQXLGDGHRSHUDFLRQDOHR
XVR GHVVD EDVH FRQWiELO QD HODERUDomR GDV GHPRQVWUDo}HV FRQWiEHLV D QmR VHU TXH D
DGPLQLVWUDomR SUHWHQGD OLTXLGDU D &RPSDQKLD RX FHVVDU VXDV RSHUDo}HV RX QmR WHQKD
QHQKXPDDOWHUQDWLYDUHDOLVWDSDUDHYLWDURHQFHUUDPHQWRGDVRSHUDo}HV2VUHVSRQViYHLV
SHODDGPLQLVWUDomRGD&RPSDQKLDVmRDTXHOHVFRPUHVSRQVDELOLGDGHSHODVXSHUYLVmRGR
SURFHVVR GH HODERUDomR GDV GHPRQVWUDo}HV FRQWiEHLV 5HVSRQVDELOLGDGHV GR DXGLWRU
SHOD DXGLWRULD GDV GHPRQVWUDo}HV FRQWiEHLV 1RVVRV REMHWLYRV VmR REWHU VHJXUDQoD
UD]RiYHOGHTXHDVGHPRQVWUDo}HVFRQWiEHLVWRPDGDVHPFRQMXQWRHVWmROLYUHVGHGLV
WRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURHHPLWLUUHODWyULRGH

Recife, 19 de agosto de 2020

DXGLWRULDFRQWHQGRQRVVDRSLQLmR6HJXUDQoDUD]RiYHOpXPDOWRQtYHOGHVHJXUDQoDPDV
QmRXPDJDUDQWLDGHTXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHU
QDFLRQDLVGHDXGLWRULDVHPSUHGHWHFWDPDVHYHQWXDLVGLVWRUo}HVUHOHYDQWHVH[LVWHQWHV$V
GLVWRUo}HVSRGHPVHUGHFRUUHQWHVGHIUDXGHRXHUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQ
GR LQGLYLGXDOPHQWH RX HP FRQMXQWR SRVVDP LQIOXHQFLDU GHQWUR GH XPD SHUVSHFWLYD
UD]RiYHO DV GHFLV}HV HFRQ{PLFDV GRV XVXiULRV WRPDGDV FRP EDVH QDV UHIHULGDV
GHPRQVWUDo}HV FRQWiEHLV &RPR SDUWH GD DXGLWRULD UHDOL]DGD GH DFRUGR FRP DV QRUPDV
EUDVLOHLUDV H LQWHUQDFLRQDLV GH DXGLWRULD H[HUFHPRV MXOJDPHQWR SURILVVLRQDO H PDQWHPRV
FHWLFLVPR SURILVVLRQDO DR ORQJR GD DXGLWRULD$OpP GLVVR ‡ ,GHQWLILFDPRV H DYDOLDPRV RV
ULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HVFRQWiEHLVLQGHSHQGHQWHPHQWHVHFDX
VDGDSRUIUDXGHRXHUURSODQHMDPRVHH[HFXWDPRVSURFHGLPHQWRVGHDXGLWRULDHPUHVSRV
WDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGHDXGLWRULDDSURSULDGDHVXILFLHQWHSDUDIXQ
GDPHQWDU QRVVD RSLQLmR 2 ULVFR GH QmR GHWHFomR GH GLVWRUomR UHOHYDQWH UHVXOWDQWH GH
IUDXGHpPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHDIUDXGHSRGHHQYROYHURDWRGHEXUODU
RVFRQWUROHVLQWHUQRVFRQOXLRIDOVLILFDomRRPLVVmRRXUHSUHVHQWDo}HVIDOVDVLQWHQFLRQDLV
‡2EWHPRVHQWHQGLPHQWRGRVFRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDDXGLWRULDSDUDSODQHMDU
PRVSURFHGLPHQWRVGHDXGLWRULDDSURSULDGRVjVFLUFXQVWkQFLDVPDVQmRFRPRREMHWLYR
GH H[SUHVVDUPRV RSLQLmR VREUH D HILFiFLD GRV FRQWUROHV LQWHUQRV GD &RPSDQKLD ‡
$YDOLDPRVDDGHTXDomRGDVSROtWLFDVFRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWL
YDVFRQWiEHLVHUHVSHFWLYDVGLYXOJDo}HVIHLWDVSHODDGPLQLVWUDomR‡&RQFOXtPRVVREUHD
DGHTXDomRGRXVRSHODDGPLQLVWUDomRGDEDVHFRQWiELOGHFRQWLQXLGDGHRSHUDFLRQDOH
FRPEDVHQDVHYLGrQFLDVGHDXGLWRULDREWLGDVVHH[LVWHLQFHUWH]DUHOHYDQWHHPUHODomRD
HYHQWRVRXFRQGLo}HVTXHSRVVDPOHYDQWDUG~YLGDVLJQLILFDWLYDHPUHODomRjFDSDFLGDGH
GH FRQWLQXLGDGH RSHUDFLRQDO GD &RPSDQKLD 6H FRQFOXLUPRV TXH H[LVWH LQFHUWH]D UHOH
YDQWHGHYHPRVFKDPDUDWHQomRHPQRVVRUHODWyULRGHDXGLWRULDSDUDDVUHVSHFWLYDVGLYXO
JDo}HVQDVGHPRQVWUDo}HVFRQWiEHLVRXLQFOXLUPRGLILFDomRHPQRVVDRSLQLmRVHDVGLYXO
JDo}HVIRUHPLQDGHTXDGDV1RVVDVFRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQFLDVGH
DXGLWRULD REWLGDV DWp D GDWD GH QRVVR UHODWyULR 7RGDYLD HYHQWRV RX FRQGLo}HV IXWXUDV
SRGHPOHYDUD&RPSDQKLDDQmRPDLVVHPDQWHUHPFRQWLQXLGDGHRSHUDFLRQDO‡$YDOLDPRV
DDSUHVHQWDomRJHUDODHVWUXWXUDHRFRQWH~GRGDVGHPRQVWUDo}HVFRQWiEHLVLQFOXVLYHDV
GLYXOJDo}HV H VH DV GHPRQVWUDo}HV FRQWiEHLV UHSUHVHQWDP DV FRUUHVSRQGHQWHV
WUDQVDo}HVHRVHYHQWRVGHPDQHLUDFRPSDWtYHOFRPRREMHWLYRGHDSUHVHQWDomRDGHTXD
GD &RPXQLFDPRQRV FRP RV UHVSRQViYHLV SHOD DGPLQLVWUDomR D UHVSHLWR HQWUH RXWURV
DVSHFWRVGRDOFDQFHSODQHMDGRGDpSRFDGDDXGLWRULDHGDVFRQVWDWDo}HVVLJQLILFDWLYDVGH
DXGLWRULDLQFOXVLYHDVHYHQWXDLVGHILFLrQFLDVVLJQLILFDWLYDVQRVFRQWUROHVLQWHUQRVTXHLGHQ
WLILFDPRVGXUDQWHQRVVRVWUDEDOKRV
&DPSLQDV63GHMXOKRGH
52%(572$5$Ò-2'(628=$
&7&5&632³6´3(
&5&632³6´3(6yFLR5HVSRQViYHO
3$5(&(5'2&216(/+2),6&$/
2V PHPEURV GR &RQVHOKR )LVFDO GD HPSUHVD 3RUWR GR 5HFLIH 6$ QR XVR GH VXDV
DWULEXLo}HV OHJDLV H HVWDWXWiULDV DSyV DQiOLVH GR %DODQoR 3DWULPRQLDO H GDV UHVSHFWLYDV
'HPRQVWUDo}HV GH 5HVXOWDGR GR ([HUFtFLR GR 5HVXOWDGR$EUDQJHQWH GDV 0XWDo}HV GR
3DWULP{QLR/tTXLGR'HPRQVWUDomRGRV)OX[RVGH&DL[DEHPFRPR DVFRUUHVSRQGHQWHV
1RWDV([SOLFDWLYDVLQFOXLQGRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLVHODERUDGDVSHOD
HPSUHVD0HLUDH/XQD$VVHVVRULDH&RQVXOWRULD&RQWiELODFRPSDQKDGRVGR5HODWyULRGRV
$XGLWRUHV ,QGHSHQGHQWHV HODERUDGR SHOD HPSUHVD 6WDII $XGLWRULD H $VVHVVRULD ±
&5&636³3(´$XGLWRULD,QGHSHQGHQWHFRQWUDWDGDSHOD3RUWRGR5HFLIH6$
DVVLP FRPR R H[DPH GD GRFXPHQWDomR TXH OKH GHX RULJHP WXGR UHODWLYR DR H[HUFtFLR
ILQGRHPGHGH]HPEURGHGHYLGDPHQWHFRQYHUJLGRVGHDFRUGRFRPDV1RUPDV
,QWHUQDFLRQDLV GH &RQWDELOLGDGH GHFODUDP FRQVLGHUDQGR DV UHFRPHQGDo}HV UHJLVWUDGDV
QD $WD GD  5HXQLmR 2UGLQiULD GHVWH &RQVHOKR )LVFDO GDWDGD GH  H FRQ
VLGHUDQGR RV DSRQWDPHQWRV IRUPDOL]DGRV QR 5HODWyULR HODERUDGR SHOD UHIHULGD$XGLWRULD
,QGHSHQGHQWH TXH DV GRFXPHQWDo}HV DSUHVHQWDGDV SHOD FLWDGD HPSUHVD UHSUHVHQWDP
DGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDVXDSRVLomRSDWULPRQLDOHILQDQFHLUD
R GHVHPSHQKR GH VXDV RSHUDo}HV GH DFRUGR FRP DV SUiWLFDV FRQWiEHLV DGRWDGDV QR
%UDVLO'HVVDIRUPDHVWH&RQVHOKR)LVFDOSRUXQDQLPLGDGHGHVHXVPHPEURVUHFRPHQ
GDDR&RQVHOKRGH$GPLQLVWUDomRHj$VVHPEOHLD*HUDOGH$FLRQLVWDVUHVJXDUGDGDVDV
UHFRPHQGDo}HVIRUPDOL]DGDVQDFLWDGD5HXQLmRFRPEDVHQDDQiOLVHGDVGRFXPHQWDo}HV
DSUHVHQWDGDVDDSURYDomRGDVFRQWDVHQFDPLQKDGDVSHOD'LUHWRULD([HFXWLYDGDHPSUH
VD3RUWRGR5HFLIH6$UHODWLYDVDR([HUFtFLRGH
5HFLIHGHDJRVWRGH
-26e*8$/%(572'()5(,7$6$/0(,'$
3UHVLGHQWHGR&RQVHOKR
*8,/+(50(5$%(/2*21',0&287,1+2
0HPEUR
)(51$1'2/,16'($/%848(548(
0HPEUR