DOEPE 30/03/2021 - Pág. 49 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 30 de março de 2021
Diário Oficial do Estado de Pernambuco - Poder Executivo
(PSUpVWLPRVH¿QDQFLDPHQWRV
'HVFULomR
(PSUpVWLPRVGHORQJRSUD]R E
(QFDUJRVLQFLGHQWHV
(XULERUPHVHVDD
&LUFXODQWH
1mRFLUFXODQWH
'HVFULomR
&RQVROLGDGR
3DJDPHQWR
6DOGRVHP
-XURVH GHSULQFLSDOH 9DULDomR
(QFDUJRVLQFLGHQWHV 3ULQFLSDO HQFDUJRV
FDPELDO
MXURV
)LQDQFLDPHQWRGHORQJRSUD]R
DHF
7-/3DD
DDHDD
(PSUpVWLPRVGHORQJRSUD]R E
(XULERUPHVHV
DD
&',DDH
&',DD
,3&$DD
)LQDQFLDPHQWRGHORQJRSUD]R F
)LQDQFLDPHQWRGHFXUWRSUD]R G
&LUFXODQWH
1mRFLUFXODQWH
&RQWURODGRUD
6DOGRV
3DJDPHQWR
-XURVH
GHSULQFLSDO9DULDomR HP
6DOGRVHP
HMXURV
FDPELDO
HQFDUJRV
6DOGRVHP
Ano XCVIII • NÀ 61 - 49
2XWUDVFRQWDVDSDJDU &RQVROLGDGR
D 5HIHUHVHDSURYLVmRSDUDFRPSUDGHHQHUJLDHOpWULFDSDUDUHYHQGD E $OJXPDVFRQWURODGDV
GD &RPSDQKLD SRVVXHP FRQWUDWRV GH ORQJR SUD]R SDUD D YHQGD GH HQHUJLD RV TXDLV VmR
3URYLV}HVSDVVLYDV D
3URYLVmRFRQWUDWXDO E UHJXODGRVSHOD&kPDUDGH&RPHUFLDOL]DomRGH(QHUJLD(OpWULFD&&((HSUHYHHPTXHDV
YDULDo}HVREVHUYDGDVQDHQHUJLDJHUDGDVHUmRUHFHELGDVRXSDJDVSHOD&RPSDQKLDDR¿QDOGH
2XWUDVFRQWDVDSDJDU
FDGD FLFOR TXDGULHQDO (P GH GH]HPEUR GH HVVDV FRQWURODGDV GD &RPSDQKLD
UHFRQKHFHUDP REULJDomR GHFRUUHQWH GD TXDQWLGDGH GH HQHUJLD JHUDGD D PHQRU QR SHUtRGR
&LUFXODQWH
FRPSUHHQGLGR HQWUH D GDWD GH LQtFLR GR VXSULPHQWR GH HQHUJLD HOpWULFD QR $PELHQWH GH
1mRFLUFXODQWH
&RQWUDWDomR5HJXODGD$&5HGHGH]HPEURGHQRPRQWDQWHGH5 5
HPGHGH]HPEURGH FODVVL¿FDGDHPRXWUDVFRQWDVDSDJDUQRSDVVLYRQmRFLUFXODQWH
3DWULP{QLR OtTXLGR &RQWURODGRUD D &DSLWDO VRFLDO 2 FDSLWDO VRFLDO HP GH GH]HPEUR GH H p GH 5
UHSUHVHQWDGRSRUDo}HVRUGLQiULDVQRPLQDWLYDVHVHPYDORUQRPLQDOGLVWULEXtGDVGDVHJXLQWHIRUPD
4XDQWLGDGH 3DUWLFLSDomR E 5HVHUYDVGHOXFURV L 5HVHUYDOHJDO$UHVHUYDOHJDOpFRQVWLWXtGDFRP
EDVH HP GR OXFUR OtTXLGR FRQIRUPH SUHYLVWR QD OHJLVODomR VRFLHWiULD
$FLRQLVWDV
GHDo}HV
YLJHQWHOLPLWDGDDGRFDSLWDOVRFLDO LL 5HVHUYDSDUDLQYHVWLPHQWRV
-$5,%(3DUWLFLSDo}HV6$
(PGHMXQKRGHRVDFLRQLVWDVDSURYDUDPSRUPHLRGD$VVHPEOHLD
$%%(3DUWLFLSDo}HV6$
*HUDO2UGLQiULDH([WUDRUGLQiULDUHDOL]DGDVFRQMXQWDPHQWHDFRQVWLWXLomR
$/%%(3DUWLFLSDo}HV6$
GH UHVHUYD SDUD LQYHVWLPHQWRV PHGLDQWH D UHWHQomR GRV VDOGRV GRV
GLYLGHQGRVDGLFLRQDLVSURSRVWRVUHIHUHQWHVDRH[HUFtFLRGHQRYDORU
GH51HVWDPHVPDGDWDRVDFLRQLVWDVDSURYDUDPSRUPHLRGDUHIHULGD$VVHPEOHLDDFDSLWDOL]DomRGRVDOGRGHVWDUHVHUYDSDUD
LQYHVWLPHQWRV(PGHQRYHPEURGHR&RQVHOKRGD$GPLQLVWUDomRSRUPHLRGHUHXQLmRDSURYRXRSDJDPHQWRGHGLYLGHQGRV
LQWHUFDODUHVQRPRQWDQWHGH5FRUUHVSRQGHQWHVDROXFURDSXUDGRGHGHMDQHLURDGHDJRVWRGH LLL 'LYLGHQGRV
DGLFLRQDLVSURSRVWRV$$GPLQLVWUDomRVXEPHWHUijDSURYDomRGD$VVHPEOHLD*HUDO2UGLQiULDGRV$FLRQLVWDVDVHUUHDOL]DGDQRSULPHLUR
TXDGULPHVWUH GH SURSRVWD GH FRQVWLWXLomR GH UHVHUYD SDUD LQYHVWLPHQWRV QR PRQWDQWH GH 5 UHIHUHQWHV j SDUFHOD
UHPDQHVFHQWHGROXFUROtTXLGRGRSHUtRGRFRUUHQWHF 'HVWLQDomRGRVOXFURV(PGHGH]HPEURGHHD&RPSDQKLDGHVWLQRX
FRQIRUPHSUHYLVmRHP(VWDWXWR6RFLDOHHPFRQIRUPLGDGHFRPR$FRUGRGH$FLRQLVWDV¿UPDGRHPGLYLGHQGRVPtQLPRVREULJDWyULRV
TXHDVVHJXUHPXPDGLVWULEXLomRDQXDOPtQLPDQDRUGHPGH5DWXDOL]DGRVSHODYDULDomRSRVLWLYDGR,*30DSDUWLUGDGDWDGR
SULPHLURDGLWDPHQWRDR$FRUGRGH$FLRQLVWDVRXGHYDORUFRUUHVSRQGHQWHDGRVHXOXFUROtTXLGRGRSHUtRGRHQFHUUDGRGRVGRLVRPDLRU
$PSDUDGD QDV GHWHUPLQDo}HV SUHYLVWDV QR $FRUGR GH $FLRQLVWDV DGLWDGR D $GPLQLVWUDomR GD &RPSDQKLD SURS{V D GLVWULEXLomR GH
GLYLGHQGRVPtQLPRVFRQIRUPHGHPRQVWUDGRDVHJXLU
$PRYLPHQWDomRGRVGLYLGHQGRVSURSRVWRVHDSDJDUpDVHJXLQWH
&RQVROLGDGR
&RQWURODGRUD
/XFUROtTXLGRGRSHUtRGR
5HVHUYDOHJDO±
6DOGRLQLFLDO
%DVHGHFiOFXORSDUDGLVWULEXLomR
'LYLGHQGRVSDJRV
'LYLGHQGRVPtQLPRVREULJDWyULRV±
'LYLGHQGRVPtQLPRVREULJDWyULRV
6DOGR¿QDO
D (VVHVFRQWUDWRVVHUHIHUHPDRVUHFXUVRVREWLGRVHGHVWLQDGRVjFRQVWUXomRGDV3&+V2XUR3ODQDOWR,ELUDPD(QHUJpWLFD6DQWD
*DEULHOD8QDt%DL[R(QHUJpWLFD&DQW~(QHUJpWLFD%UHQQDQG(QHUJLD0DQRSODHDV63(¶V6mR3HGURGR/DJR6HWH*DPHOHLUDV3HGUD
%UDQFD %DUD~QDV , 0RUUR %UDQFR , 0XVVDPEr %DQGD GH &RXUR H %DUD~QDV ,, H HVWmR JDUDQWLGRV SRU L ¿DQoD VROLGiULD SHORV
SUHVWDGRUHVGHJDUDQWLD LL DOLHQDomR¿GXFLiULDGDWRWDOLGDGHGDVDo}HVGHHPLVVmRGDEHQH¿FLiULD LLL FHVVmR¿GXFLiULDGRVGLUHLWRV
HPHUJHQWHVGDDXWRUL]DomRGD$1((/HGRVGLUHLWRVFUHGLWyULRVGHFRUUHQWHVGRV&RQWUDWRVGH&RPSUDH9HQGDGH(QHUJLD(OpWULFD
&&9(VHGRV&RQWUDWRVGH&RPHUFLDOL]DomRGH(QHUJLDQR$PELHQWH5HJXODGR&&($5VH LY DSOLFDo}HV¿QDQFHLUDVFODVVL¿FDGDVQR
DWLYRQmRFLUFXODQWH E (VVH¿QDQFLDPHQWRWHPSUD]RGHDPRUWL]DomRHP GH]HQRYH SDUFHODVVHPHVWUDLVFRPYHQFLPHQWRVLQLFLDGRV
HPHWpUPLQRHP F (PGHQRYHPEURGHRVDFLRQLVWDVDSURYDUDPDWUDYpVGH$VVHPEOHLD*HUDO([WUDRUGLQiULDD
DQWHFLSDomRGRSDJDPHQWRHFRQVHTXHQWHOLTXLGDomRGR¿QDQFLDPHQWRQDV3&+V3ODQDOWR,ELUDPD2XURH6DQWD*DEULHODPHGLDQWHD
FRQWUDWDomRGHXPQRYRHPSUpVWLPRHPFRQGLo}HVPDLVIDYRUiYHLV(VWHQRYR¿QDQFLDPHQWRWHPSUD]RGHDPRUWL]DomRHP TXDUHQWD
HGXDV SDUFHODVPHQVDLVLQLFLDGDVQRDQRGHHSUHYLVmRGHWpUPLQRHPFRPH[FHomRGD3&+,ELUDPDFXMRSUD]RpGH
PHVHVRQGHDVSDUFHODVLQLFLDUDPHPHRWpUPLQRHVWiSUHYLVWRSDUD(VWiJDUDQWLGRSRUFRQWUDWRGHFHVVmR¿GXFLiULDGH
GLUHLWRVFUHGLWyULRVDOLHQDomR¿GXFLiULDGHGDVDo}HVFHVVmR¿GXFLiULDGRVGLUHLWRVHPHUJHQWHVHDYDOGDFRQWURODGRUD G (VWH
¿QDQFLDPHQWRUHIHUHVHDUHFXUVRVREWLGRVHGHVWLQDGRVDFRQVWUXomRGRSDUTXHHyOLFR%DUD~QDV;;7HPSUD]RGHDPRUWL]DomRHP
&RQFLOLDomRGRVFXVWRVHGHVSHVDVSRUQDWXUH]DHIXQomR
SDUFHODVPHQVDLVFRPLQtFLRQRDQRGHHSUHYLVmRGHWpUPLQRHPHHVWiJDUDQWLGRSRUFDUWDGH¿DQoDHPLWLGDSHOR%DQFR 5HFHLWDRSHUDFLRQDOOtTXLGD
&RQWURODGRUD &RQVROLGDGR
%UDGHVFRDOpPGDVDSOLFDo}HV¿QDQFHLUDVFODVVL¿FDGDVQRDWLYRQmRFLUFXODQWH2VMXURVSDJRVVREUHHPSUpVWLPRVH¿QDQFLDPHQWRV
&RQVROLGDGR
&RQWURODGRUD
IRUDPFODVVL¿FDGRVFRPRDWLYLGDGHGH¿QDQFLDPHQWRQD'HPRQVWUDomRGRV)OX[RVGH&DL[D$&RPSDQKLDHDOJXPDVFRQWURODGDVGD
5HFHLWDRSHUDFLRQDOEUXWD
&RPSDQKLDSRVVXHPFRQWUDWRVTXHUHTXHUHPDPDQXWHQomRGHtQGLFHVHFRQ{PLFR¿QDQFHLURV FRYHQDQWV HPGHWHUPLQDGRVQtYHLV(P
3RUIXQomR
GHGH]HPEURGHRVUHIHULGRVtQGLFHVIRUDPFXPSULGRV$VSDUFHODVYLQFHQGDVDORQJRSUD]RDSUHVHQWDPRVHJXLQWHFURQRJUDPD 9HQGDVGHHQHUJLD
3UHVWDomRGHVHUYLoRV
&XVWRVGDYHQGDGHHQHUJLD
GHYHQFLPHQWR
&RQVROLGDGR
&RQWURODGRUD
*HUDLVHDGPLQLVWUDWLYDV
DGPLQLVWUDWLYRV
$QR
2XWUDVUHFHLWDV GHVSHVDV RSHUDFLRQDLV
,PSRVWRVHGHGXo}HV
OtTXLGDV
VREUHDVYHQGDV
5HFHLWDRSHUDFLRQDO
3RUQDWXUH]D
3HVVRDO
OtTXLGD
5HVXOWDGR¿QDQFHLUR
'HSUHFLDomRHDPRUWL]DomR
$SyV
&RQWURODGRUD &RQVROLGDGR $PRUWL]DomRGRGLUHLWRGHXVR 1RWD
0DWHULDLV
5HFHLWDV¿QDQFHLUDV
6HUYLoRVGHWHUFHLURV
'HErQWXUHV
9DULDomRFDPELDO
(QHUJLDHOpWULFDSDUDUHYHQGD D
&RQWURODGRUD
6DOGRHP
&XVWRVGH
(QFDUJRV
6DOGRHP -XURVH
5HQGLPHQWRVGH
(QFDUJRVGHFRQH[mRXVRGRVLVWHPD
'HVFULomR
LQFLGHQWHV
HQFDUJRV $PRUWL]DomR 7UDQVDomR
DSOLFDo}HV¿QDQFHLUDV
/LTXLGDomR¿QDQFHLUD±&&((
0RHGDQDFLRQDO
2XWUDVUHFHLWDV
&XVWRFRPSUrPLRGHULVFRKLGUROyJLFR
HPLVVmRGHGHErQWXUHV D
¿QDQFHLUDV
&',DD
$MXVWHDYDORUMXVWRGHLQYHVWLPHQWRV
&XVWRVGHWUDQVDomR
1RWD
'HVSHVDV¿QDQFHLUDV
5HFHLWDQDYHQGDGHDWLYRLPRELOL]DGR
&LUFXODQWH
9DULDomRFDPELDO
9DORUUHVLGXDOGDEDL[DGHDWLYR
1mRFLUFXODQWH
-XURVVREUH
LPRELOL]DGR
HPSUpVWLPRVH
&RQVROLGDGR
5HFHLWDQDYHQGDGHDWLYRLQWDQJtYHO
¿QDQFLDPHQWRV
9DORUUHVLGXDOGDDOLHQDomRGHDWLYR
6DOGRHP
(QFDUJRV
6DOGRHP -XURVH
&XVWRGH
-XURVVREUH
'HVFULomR
LQWDQJtYHO 1RWD
LQFLGHQWHV
HQFDUJRV $PRUWL]DomR 7UDQVDomR
GHErQWXUHV
0RHGDQDFLRQDO
%DL[DSRUUHFXSHUDELOLGDGHGH
$MXVWHDYDORUSUHVHQWH
%UHQQDQG(QHUJLD6$
LQWDQJtYHLV
±SURYLVmR
HPLVVmRGHGHErQWXUHV D
2XWUDVGHVSHVDV
&',DD
GHVPRELOL]DomR
&XVWRVGHWUDQVDomR
$MXVWHDYDORUSUHVHQWH
D 'XUDQWHRVSHUtRGRV¿QGRVHPGHGH]HPEURGHHDOJXPDV
DUUHQGDPHQWRV
FRQWURODGDVGD&RPSDQKLDDGTXLULUDPHQHUJLDHOpWULFDSDUDDWHQGLPHQWRDRV
&RPLVV}HVH
FRQWUDWRV¿UPDGRVFRPFOLHQWHV
GHVSHVDVEDQFiULDV
%DQGDGH&RXUR(QHUJpWLFD6$ E
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO2LPSRVWRGHUHQGDHD
&XVWRVGHWUDQVDomR±
HPLVVmRGHGHErQWXUHV
,3&$DD
FRQWULEXLomR VRFLDO VREUH R OXFUR DSUHVHQWDGRV QD 'HPRQVWUDomR GR
GHErQWXUHV
&XVWRVGHWUDQVDomR
5HVXOWDGRDSUHVHQWDPDVHJXLQWHUHFRQFLOLDomRjDOtTXRWDHIHWLYD
2XWUDVGHVSHVDV
&RQVROLGDGR
¿QDQFHLUDV
&LUFXODQWH
&6//
,53- &6//
,535HVXOWDGR¿QDQFHLUR
1mRFLUFXODQWH
$ &RPSDQKLD SRVVXL VDOGR GH LPSRVWR GH UHQGD H 5HFHLWDEUXWDFRPYHQGDGH
D (PGH]HPEURGHD&RPSDQKLDUHDOL]RXDHPLVVmRGHGHErQWXUHVVLPSOHVQmRFRQYHUVtYHLVHPDo}HV$VGHErQWXUHVWrP FRQWULEXLomR VRFLDO GLIHULGRV GHFRUUHQWHV GD RSHUDomR GH HQHUJLD
SUD]R¿QDOGHYHQFLPHQWRGHDQRVFRQWDGRVDSDUWLUGDGDWDGHHPLVVmRHHVWmRVHQGRDPRUWL]DGDVHPSDUFHODVVHPHVWUDLV FRPELQDomRQHJyFLRVUHDOL]DGDSDUDDTXLVLomRGRFRQWUROH $OtTXRWDGHSUHVXQomRGR
LPSRVWR
FRQVHFXWLYDVWHQGRRSULPHLURYHQFLPHQWRHPGHGH]HPEURGH(VWmRJDUDQWLGDVSRU L DOLHQDomR¿GXFLiULDGH FHPSRU LQWHJUDO GH VXDV H[FRQWURODGDV HP FRQMXQWR GHVFULWD QDV
FHQWR GDVDo}HVGHHPLVVmRGDVFRQWURODGDV,QGLDYDt(QHUJpWLFD6$H2PEUHLUDV(QHUJpWLFD6$ LL FHVVmR¿GXFLiULDVGDVFRQWDV 1RWDVHFRQIRUPHGHPRQVWUDGRDVHJXLU
5HFHLWD¿QDQFHLUD
YLQFXODGDV GH WLWXODULGDGH GDV FRQWURODGDV ,QGLDYDt (QHUJpWLFD 6$ H 2PEUHLUDV (QHUJpWLFD 6$ QDV TXDLV FLUFXODUmR RV ÀX[RV GRV
&RQWURODGRUD
UHFXUVRVGHFRUUHQWHVGRVFRQWUDWRVGHFRPSUDHYHQGDGHHQHUJLD E (PMDQHLURGHDFRQWURODGD%DQGDGH&RXUR(QHUJpWLFD6$
2XWUDVUHFHLWDVRSHUDFLRQDLV
UHDOL]RXDHPLVVmRGH'HErQWXUHVVLPSOHVQmRFRQYHUVtYHLVHPDo}HV$VGHErQWXUHVWrPSUD]R¿QDOGHYHQFLPHQWRGHDQRV
ÈJLRSDJRQDDTXLVLomRGH
FRQWDGRVDSDUWLUGDGDWDGHHPLVVmRFRPSUHYLVmRGHDPRUWL]DomRHPSDUFHODVVHPHVWUDLVFRQVHFXWLYDVWHQGRRSULPHLURYHQFLPHQWR
3DUFHODGHGHGXomR
LQYHVWLPHQWRV
%DVHGHFiOFXOROXFURSUHVXPLGR
HPGHMDQHLURGH(PGHGH]HPEURGHD%DQGDGH&RXUR(QHUJpWLFD6$HIHWXRXDOLTXLGDomRWRWDOGDVGHErQWXUHVSRU
$MXVWHDYDORUMXVWRGDSDUWLFLSDomR
PHLRGDVXDUHFRPSUD$&RPSDQKLDPDQWpPHPWHVRXUDULDHVVHVLQVWUXPHQWRV¿QDQFHLURVTXHSRGHPVHUDVHXFULWpULRQHJRFLDGRV
'HVSHVDFRPLPSRVWRGHUHQGD
SUpH[LVWHQWHV
FRPRREMHWLYRGHUHDOL]DUQRYDVFDSWDo}HVGHUHFXUVRVVHPFXVWRVGHWUDQVDomRUHODWLYRVjVXDQRYDHPLVVmR
HFRQWULEXLomRVRFLDO
'HVGH
D
GDWD
GH
DTXLVLomR
GR
FRQWUROH
LQWHJUDO
HP
GH $OtTXRWDHIHWLYD
2EULJDo}HVSRUDUUHQGDPHQWRV &RQVROLGDGR 'HVGHGHGHMDQHLURGHD&RPSDQKLDHVXDVFRQWURODGDVDGRWDUDPD1%&
7* 5 ±$UUHQGDPHQWRVHPLWLGDSHOR&RQVHOKR)HGHUDOGH&RQWDELOLGDGH &)& TXHDSURYRXR&3& 5 TXHHVWDEHOHFHFULWpULRV PDUoR GH IRUDP UHDOL]DGRV WULEXWRV GLIHULGRV QR
SDUDUHJLVWURGHFRQWUDWRVGHDUUHQGDPHQWRSDUDRVGHPDLVFRQWUDWRVQmRDEUDQJLGRVSHODQRUPDDQWHULRUHPXPDDERUGDJHPGH PRQWDQWHGH5
WUDQVLomRVLPSOL¿FDGDTXHFRQVLVWHHPQmRDSUHVHQWDURVVDOGRVFRPSDUDWLYRVSDUDRDQRDQWHULRU2VSUD]RVGRVFRQWUDWRVYDULDPHQWUH &RPSURPLVVRV &RQVROLGDGR 3DUDDVFRQWURODGDVGD&RPSDQKLDTXHWHPVXDVJHUDo}HVDSDUWLUGHIRQWHKtGULFDRVFRPSURPLVVRV
HDQRVHVHUHIHUHPDRDUUHQGDPHQWRGHWHUUDVUXUDLVRQGHHVWmRLQVWDODGRVRVSDUTXHVHyOLFRVGDVFRQWURODGDVGD&RPSDQKLDRV DVVXPLGRVSRGHPVHUDVVLPLGHQWL¿FDGRV L SDUDDVFRQWURODGDVLQVFULWDVQR0HFDQLVPRGH5HDORFDomRGH(QHUJLD 05( SUHYHHPTXHD
TXDLVIRUDPLQLFLDGRVHPGHDJRVWRGHSRGHQGRVHUUHQRYDGRVDXWRPDWLFDPHQWHFRQIRUPHH[SUHVVDPHQWHFRQYHQFLRQDGR FRPHUFLDOL]DomRGHHQHUJLDQRVH[HUFtFLRVIXWXURVJXDUGDUiHTXLYDOrQFLDFRPVHXKLVWyULFRGHJHUDomRHHPOLQKDFRPVXDJDUDQWLDItVLFD
HQWUHDVSDUWHVFRPSDJDPHQWRVPHQVDLVHTXLYDOHQWHVDSHUFHQWXDLVGHDGDUHFHLWDOtTXLGDGDVFRQWURODGDGD&RPSDQKLD1mR LL SDUDDVFRQWURODGDVQmRLQVFULWDVQR05(DFRPHUFLDOL]DomRGDVXDHQHUJLDSDUDRVSUy[LPRVDQRVIRLSURMHWDGDWRPDQGRFRPREDVHD
H[LVWHP UHVWULo}HV RX FOiXVXODV TXH GHSHQGDP GRV UHVXOWDGRV RX GLVWULEXLomR GH GLYLGHQGRV SHODV FRQWURODGDV GD &RPSDQKLD 2V JHUDomRPpGLDGHHQHUJLDSURGX]LGDHPDQRVDQWHULRUHV1HVVHFHQiULRHFRPRJDUDQWLDDGLFLRQDOSDUDHYLWDUTXDOTXHUULVFRGHH[SRVLomR
FRQWUDWRV IRUDP FRQVLGHUDGRV QR MXOJDPHQWR GD &RPSDQKLD H GH VXDV FRQWURODGDV FRPR DUUHQGDPHQWRV HVVHQFLDOPHQWH VH HOH IRLFRQWUDWDGRXPVHJXURTXHWHPFRPRREMHWLYRHPFDVRGHRFRUUHUDOJXPVLQLVWURQRVUHIHULGRVDWLYRVTXHLPSHoDDVXDJHUDomRJDUDQWLU
WUDQVPLWHRGLUHLWRGHFRQWURODURXVRGHDWLYRLGHQWL¿FDGRSRUXPSHUtRGRGHWHPSRHPWURFDGHFRQWUDSUHVWDomR2YDORUSUHVHQWHGRV RVJDVWRVDGLFLRQDLVLQFRUULGRVSHODFRQWURODGDQDFRPSUDGHHQHUJLDQHFHVViULDDRDWHQGLPHQWRGRV&RQWUDWRVGH&RPSUDH9HQGDGH
FRQWUDWRVIRLFDOFXODGRSRUWD[DVHTXLYDOHQWHVjGRFXVWRGHFDSWDomRGHHPSUpVWLPRVH¿QDQFLDPHQWRVMXQWRDLQVWLWXLo}HV¿QDQFHLUDV (QHUJLD&&9(SURSRUFLRQDQGRDLQGDPDLRUFRQIRUWRSDUDDVVXPLUFRPSURPLVVRVIXWXURVHPUHODomRDVHXVFOLHQWHV1HVVHFRQWH[WRDV
SDUDFRQVWUXomRGHSDUTXHVHyOLFRV2YHQFLPHQWRGRVSDJDPHQWRVPtQLPRVGRVDUUHQGDPHQWRVHVWiGHVFULWRDVHJXLU
SUHYLV}HVSDUDRVFRPSURPLVVRVDVVXPLGRVHPFRQMXQWRSHODVFRQWURODGDVGD&RPSDQKLDFRPJHUDomRGHHQHUJLDDSDUWLUGHIRQWH
$PRYLPHQWDomRGDVREULJDo}HVSRUDUUHQGDPHQWRVHVWiDVVLPUHSUHVHQWDGD
KtGULFDVmR
&LUFXODQWH
4XDQWLGDGHGH0:+ 3DUD DV FRQWURODGDV GD &RPSDQKLD
$QR
$WpXPDQR
TXH WHP VXDV JHUDo}HV D SDUWLU GH
IRQWH HyOLFD RV FRPSURPLVVRV
6DOGRLQLFLDO
1mRFLUFXODQWH
DVVXPLGRVIRUDPGH¿QLGRVFRPEDVH
5HFRQKHFLPHQWRLQLFLDO&3& 5
QRVFRQWUDWRVGHYHQGDGHHQHUJLDGH
-XURV
ORQJR SUD]R FHOHEUDGRV D SDUWLU GRV
3DJDPHQWRDQXDO
/HLO}HV GH HQHUJLD GH )RQWHV
6DOGR¿QDO
DWpR¿QDOGDDXWRUL]DomRFRQFHVVmRGHFDGDXPDGDVFRQWURODGDV
$OWHUQDWLYDV /)$ /HLO}HVGH(QHUJLD
GH5HVHUYD /(5 H/HLO}HVGH(QHUJLD3URYHQLHQWHGH1RYRV(PSUHHQGLPHQWRVGH*HUDomR /(1 UHDOL]DGRVSHOD$1((/QRVDQRVGHHQRVTXDLVDVFRQWURODGDVIRUDPGHFODUDGDVYHQFHGRUDVHFXMRVFRPSURPLVVRV
$SyV
GHIRUQHFLPHQWRGHHQHUJLDVHHVWHQGHPDWpRVDQRVGHHUHVSHFWLYDPHQWH7RGRVRVFRQWUDWRV¿UPDGRVSHODVFRQWURODGDVGD&RPSDQKLDSDUDRIRUQHFLPHQWRGHHQHUJLDGHIRQWHHyOLFDVmRDFRPSDQKDGRVH
UHJXODGRVSHOD&kPDUDGH&RPHUFLDOL]DomRGH(QHUJLD
&&((
7RWDO