Baixe o app para aproveitar ainda mais
Prévia do material em texto
� �352*5$0$d2�&/,(17(�(0�6,67(0$6�:(% 6LPXODGR��&&7����B60B�������������9��� �92/7$5 $OXQR�D���('8$5'2�'(�0285$�52'5,*8(6 0DWUtFXOD�������������� 'HVHPSHQKR������GH���� 'DWD�����������������������)� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�IXQomR�GR�FDEHoDOKR�GD�PHQVDJHP" 6HUYH�SDUD�XWLOL]DU�XP�SUR[\�TXH�SRVVD�VH�WRUQDU�XP�W~QHO�66/ (FRD�XPD�VROLFLWDomR��GH�PDQHLUD�TXH�R�FOLHQWH�SRVVD�VDEHU�R�TXH�RV�VHUYLGRUHV�LQWHUPHGLiULRV�HVWmR�PXGDQGR HP�VHX�SHGLGR 3HUPLWLU�D�FRPXQLFDomR�HQWUH�FOLHQWH�H�VHUYLGRU ,QVHULU�R�WtWXOR�GD�PHQVDJHP � 7UDQVPLWLU�LQIRUPDo}HV�DGLFLRQDLV�HQWUH�R�FOLHQWH�H�R�VHUYLGRU � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�IXQomR�GR�PpWRGR�*(7" )D]HU�D�FRPXQLFDomR�HQWUH�R�FOLHQWH�H�R�VHUYLGRU 5HFXSHUDU�RV�PpWRGRV�TXH�R�VHUYLGRU�DFHLWD � (QYLDU�GDGRV�SDUD�VHUHP�SURFHVVDGRV�SDUD�R�UHFXUVR�HVSHFLILFDGR ,GHQWLILFDU�D�85,�H�D�YHUVmR�GR�+773 � 6ROLFLWDU�DOJXP�UHFXUVR�FRPR�XP�DUTXLYR�SRU�PHLR�GR�SURWRFROR�KWWS � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 'LJD�R�TXH�ID]�R�FyGLJR�-DYD6FULSW�DEDL[R� IXQFWLRQ�YDOLGD)RUP�IRUP� ^ G� �GRFXPHQW�IRUP&RQWDWR&OLHQWH� LI��G�QRPH�YDOXH� ����__�P�OHQJWK���� ^ DOHUW��2�FDPSR�����G�QRPH�QDPH�����GHYH�WHU�QR�PLQLPR���FDUDFWHUHV���� G�QRPH�IRFXV��� UHWXUQ�IDOVH�� ` � %XVFD�YDOLGDU�R�FDPSR�QRPH�SDUD�DFHLWDU��DR�PHQRV����FDUDFWHUHV�QR�LQSXW� $SHQDV�FRORFD�R�IRFR�GH�HQWUDGD�GLUHFLRQDGR�DR�FDPSR�QRPH�GR�IRUPXOiULR� )D]�XPD�HVWUXWXUD�UHFXUVLYD�SDUD�R�FDPSR�QRPH�VHU�YDOLGDGR� )D]�D�YDOLGDomR�GH�WRGR�R�IRUPXOiULR�&RQWDWR&OLHQWH� 1mR�ID]�QDGD��SRLV�WHU�XP�HUUR�GH�VLQWD[H�QD�OLQKD�G� �GRFXPHQW�IRUP&RQWDWR&OLHQWH� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1R�MDYDVFULSW��D�FDL[D�GH�PHQVDJHP��$OHUW�� VROLFLWD�XPD�FRQILUPDomR�GR�XVXiULR��SRVLWLYD�RX�QHJDWLYD SHUPLWH�TXH�R�XVXiULR�LQVLUD�XP�Q~PHUR�GHQWUR�GD�FDL[D�GH�WH[WR SHUPLWH�TXH�R�XVXiULR�LQVLUD�XP�QRPH�H�RX�XP�Q~PHUR�GHQWUR�GD�FDL[D�GH�WH[WR � H[LEH�DSHQDV�XPD�LQIRUPDomR�SDUD�R�XVXiULR SHUPLWH�TXH�R�XVXiULR�LQVLUD�XP�QRPH�GHQWUR�GD�FDL[D�GH�WH[WR � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1mR�VHUYH�FRPR�GHILQLomR�GH�IXQomR�HP�-DYDVFULSW� 6HUYH�SDUD�IDFLOLWDU�D�PDQXWHQomR�GR�FyGLJR��R�SURJUDPDGRU�VDEHUi�FRPR�LGHQWLILFDU�FDGD�SDUWH�GR�FyGLJR� 6HUYH�SDUD�PHOKRUDU�D�XVDELOLGDGH�GR�FyGLJR� � (YLWDU�D�UHSHWLomR�GH�FRPDQGRV�LJXDLV��TXH�WHULDP�GH�VHU�IHLWDV�DR�ORQJR�GR�FyGLJR��ILFDQGR�MXQWRV�HP�XPD IXQomR�H�SRGHQGR�VHU�FKDPDGD�GH�TXDOTXHU�ORFDO�GD�SiJLQD�QR�PRPHQWR�GH�VXD�XWLOL]DomR� 6HUYH�SDUD�GLPLQXLU�D�TXDQWLGDGH�GH�FyGLJR�TXH�WHUi�GH�VHU�HVFULWD� � 6HUYH�SDUD�IDFLOLWDU�R�XVXiULR��TXDQGR�FDUUHJD�D�SiJLQD��SRLV�Vy�VHUmR�FDUUHJDGDV�DV�IXQo}HV��VH�R�XVXiULR TXLVHU� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1D�SURJUDPDomR�-DYD�6FULSW�YROWDGD�SDUD�REMHWRV� (VWi�UHVWULWD�jV�FODVVHV�GHILQLGDV�SHOR�'20� � 8WLOL]D�LQVWkQFLDV�GH�REMHWRV�$FWLYH�;�QR�0LFURVRIW�,QWHUQHW�([SORUHU� 1mR�p�SRVVtYHO�DFUHVFHQWDU�DWULEXWRV�D�REMHWRV�Mi�LQVWDQFLDGRV� � $V�FODVVHV�VmR�GHILQLGDV�D�SDUWLU�GH�IXQo}HV� (VWi�UHVWULWD�jV�FODVVHV�GHILQLGDV�SHOR�6$;� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1D�OLQJXDJHP�-DYDVFULSW�R�������SRQWR�H�YtJXOD��VHUYH�SDUD" ,QVHULU�XP�FRPHQWiULR � (QFHUUDU�XPD�OLQKD�GH�FRPDQGR� 'HQWUR�GH�XP�,)�HOH�VHUYH�SDUD�LQLFLDU�WRGRV�RV�FRPDQGRV� 8VDU�HP�XP�PHVPR�FRPDQGR�HP�YiULDV�OLQKDV� ,QLFLDU�XPD�OLQKD�GH�FRPDQGR� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�ILQDOLGDGH�GH�VH�XVDU�-DYDVFULSW�HP�XPD�SiJLQD�+70/" $SOLFDU�HVWLORV�HP�FDVFDWD� � 3HUPLWLU�TXH�D�YDOLGDomR�VHMD�UHDOL]DGD�QR�FOLHQWH� � 3HUPLWLU�OyJLFD�GH�SURJUDPDomR�FRP�HVWUXWXUDV�GH�FRQWUROH�HP�XPD�OLQJXDJHP�GH�PDUFDomR�DSOLFDGDV�QR VHUYLGRU� 3HUPLWLU�TXH�D�YDOLGDomR�VHMD�UHDOL]DGD�QR�VHUYLGRU�:HE� 3HUPLWLU�FRORFDU�PDLV�WDJV�GH�HVWLOR� � �D�4XHVWmR��5HI���������������� 4XDO�D�XWLOL]DomR�GR�&66" 6XD�5HVSRVWD� &RPSDUH�FRP�D�VXD�UHVSRVWD��$�XWLOL]DomR�GH�&66�IRUQHFH�PXLWRV�EHQHItFLRV�DR�GHVLJQHU��TXH�SRGH�FRP�R�XVR�GHVWH� SRGH�WHU�WRWDO�FRQWUROH�GR�OD\RXW�GH�LQ~PHURV�GRFXPHQWRV�D�SDUWLU�GH�XPD�~QLFD�IROKD�GH�HVWLORV��R�TXH�WRUQD�R�SURFHVVR GH�DWXDOL]DomR�H�PRGLILFDomR�GH�FRQWH~GR�PXLWR�PDLV�iJLO�H�SUiWLFR��DOpP�p�FODUR�GD�XWLOL]DomR�GH�DYDQoDGDV�WpFQLFDV�GH GHVHQYROYLPHQWR� � ��D�4XHVWmR��5HI���������������� 4XDLV�DV�HVSHFLILFDo}HV�GD�:�&�SDUD�R�SURWRFROR�62$3" 6XD�5HVSRVWD� &RPSDUH�FRP�D�VXD�UHVSRVWD��7RGDV�DV�FKDPDGDV�GH�SURFHGLPHQWR�UHPRWR�GHYHP�QHFHVVDULDPHQWH�FRQWHU�DOJXPDV LQIRUPDo}HV��FRPR�D�85,���,GHQWLILFDGRU�8QLIRUPH�GH�5HFXUVRV�GR�REMHWR��R�QRPH�H�RV�SDUkPHWURV�GRV�PpWRGRV�WDQWR�GH VROLFLWDomR�TXDQWR�GH�UHVSRVWD��H�DOJXQV�HOHPHQWRV�RSFLRQDLV�FRPR�R�FDEHoDOKR�H�D�DVVLQDWXUD�GR�PpWRGR� �92/7$5��������� 3HUtRGR�GH�QmR�YLVXDOL]DomR�GD�SURYD��GHVGH�DWp�� � � � �352*5$0$d2�&/,(17(�(0�6,67(0$6�:(% 6LPXODGR��&&7����B60B�������������9��� �92/7$5 $OXQR�D���('8$5'2�'(�0285$�52'5,*8(6 0DWUtFXOD�������������� 'HVHPSHQKR������GH���� 'DWD�����������������������)LQDOL]DGD� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ $�OLQJXDJHP�MDYDVFULSW�SHUPLWH� � (QYLDU�LQIRUPDo}HV�SDUD�RXWUD�SiJLQD�+70/� � 9DOLGDU�FDPSRV�GH�XP�IRUPXOiULR� 5HQRPHDU�GLQDPLFDPHQWH�XP�REMHWR�GH�TXDOTXHU�OLQJXDJHP�H[WHUQD�GR�VHUYLGRU� 0RGLILFDU�RV�DWULEXWRV�G�D�7$*�+70/��GLQDPLFDPHQWH� &DGDVWUDU�LQIRUPDo}HV�HP�XPD�EDVH�GH�GDGRV�VRPHQWH�XVDQGR�D�OLQJXDJHP� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XH�SDUWHV�FRPS}HP�XPD�PHQVDJHP�GH�UHTXLVLomR" � 8PD�OLQKD�LQLFLDO��XP�FRUSR�GH�PHQVDJHP�REULJDWyULR��XPD�OLQKD�HP�EUDQFR�RSFLRQDO � 8PD�OLQKD�LQLFLDO��OLQKDV�GH�FDEHoDOKR��XPD�OLQKD�HP�EUDQFR�REULJDWyULD��H�XP�FRUSR�GH�PHQVDJHP�RSFLRQDO /LQKDV�GH�FDEHoDOKR��XPD�OLQKD�HP�EUDQFR��XPD�LGHQWLILFDomR�GH�PHQVDJHP 8PD�OLQKD�GH�VWDWXV��XPD�OLQKD�ILQDO��OLQKDV�GH�FDEHoDOKR�H�XP�FRUSR�GH�PHQVDJHP 8PD�OLQKD�HP�EUDQFR�REULJDWyULD��XPD�LGHQWLILFDomR�GR�SURWRFROR�H�XPD�OLQKD�ILQDO � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�ILQDOLGDGH�GH�VH�XVDU�-DYDVFULSW�HP�XPD�SiJLQD�+70/" � 3HUPLWLU�TXH�D�YDOLGDomR�VHMD�UHDOL]DGD�QR�VHUYLGRU�:HE� 3HUPLWLU�OyJLFD�GH�SURJUDPDomR�FRP�HVWUXWXUDV�GH�FRQWUROH�HP�XPD�OLQJXDJHP�GH�PDUFDomR�DSOLFDGDV�QR VHUYLGRU� � 3HUPLWLU�TXH�D�YDOLGDomR�VHMD�UHDOL]DGD�QR�FOLHQWH� 3HUPLWLU�FRORFDU�PDLV�WDJV�GH�HVWLOR� $SOLFDU�HVWLORV�HP�FDVFDWD� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1D�OLQJXDJHP�-DYDVFULSW�R�������SRQWR�H�YtJXOD��VHUYH�SDUD" � 8VDU�HP�XP�PHVPR�FRPDQGR�HP�YiULDV�OLQKDV� ,QLFLDU�XPD�OLQKD�GH�FRPDQGR� ,QVHULU�XP�FRPHQWiULR 'HQWUR�GH�XP�,)�HOH�VHUYH�SDUD�LQLFLDU�WRGRV�RV�FRPDQGRV� � (QFHUUDU�XPD�OLQKD�GH�FRPDQGR� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1D�OLQJXDJHP�-DYDVFULSW�R�������VHUYH�SDUD�HQFHUUDU�XPD�OLQKD�GH�FRPDQGR��4XDO�GDV�RSo}HV�p�D�FHUWD" � �����VFULSW����!��IXQFWLRQ�WHVWH��^��YDU�DE� �����`������������VFULSW����! � �����VFULSW����!�IXQFWLRQ�WHVWH��^�YDU�DE� �����`�����������VFULSW����! �����VFULSW����!�IXQFWLRQ�WHVWH��^��YDU�DE� �����`������������VFULSW����! �����VFULSW����!�IXQFWLRQ�WHVWH��^�YDU�DE� �����`�����������VFULSW����!� �����VFULSW����!�IXQFWLRQ�WHVWH��^�YDU�DE� ����`������������VFULSW����! � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�IRUPD�GH�FRORFDU�R�IRFR�QD�SULPHLUD�FDL[D�GH�WH[WR�GH�XP�IRUPXOiULR��TXDQGR�D�SiJLQD�p�FDUUHJDGD" � 1mR�p�QHFHVViULR�QHQKXP�FyGLJR�HVSHFLDO��R�SUySULR�QDYHJDGRU�LGHQWLILFD�D�SULPHLUD�FDL[D�H�FRORFD�R�IRFR� EDVWD�DSRQWDU�R�FRPDQGR�IRFR�SDUD�D�SULPHLUD�FDL[D�QD�7$*�)250�������IRUP�RQ(QWHU �FDL[D�IRFXV��������! QHQKXPD�GDV�UHVSRVWDV�DQWHULRUHV� FKDPDQGR�R�HYHQWR�ORDG�QR�ERG\������ERG\����RQ/RDG �FDL[D�IRFXV��������! � FKDPDQGR�R�HYHQWR�ORDG�QR�ERG\������ERG\����RQ/RDG �GRFXPHQW�IRUP��FDL[D�IRFXV��������! � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 6mR�HYHQWRV�GR�KWPO�SDUD�FRORFDU�FRPDQGRV�MDYDVFULSW�GHQWUR�GH�XPD�FDL[D�GH�WH[WR" � RQ6WRS�H�RQ0RXVH&OLFN RQ/RDG�H�RQ0RXVH2YHUQHQKXPD�GDV�DQWHULRUHV RQ6WRS�H�RQ0RXVH2YHU � RQ&OLFN�H�RQ)RFXV � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�IXQomR�GR�PpWRGR�*(7" � 5HFXSHUDU�RV�PpWRGRV�TXH�R�VHUYLGRU�DFHLWD )D]HU�D�FRPXQLFDomR�HQWUH�R�FOLHQWH�H�R�VHUYLGRU (QYLDU�GDGRV�SDUD�VHUHP�SURFHVVDGRV�SDUD�R�UHFXUVR�HVSHFLILFDGR � 6ROLFLWDU�DOJXP�UHFXUVR�FRPR�XP�DUTXLYR�SRU�PHLR�GR�SURWRFROR�KWWS ,GHQWLILFDU�D�85,�H�D�YHUVmR�GR�+773 � �D�4XHVWmR��5HI���������������� $WXDOPHQWH�HQFRQWUDPRV�DSOLFDo}HV�:HE�HP�WRGD�SDUWH�H�GH�WRGRV�RV�WLSRV��TXH�YmR�GHVGH�EORJV��IRWRORJV��VLWHV�GH YHQGDV�GH�WRGR�H�TXDOTXHU�SURGXWR��DWp�DSOLFDWLYRV�GH�PDLRU�ULVFR�H�FRPSOH[LGDGH�FRPR�DSOLFDo}HV�EDQFDULDV��OHLO}HV�H HWF��$WXDOPHQWH�H[LVWHP�YiULRV�WLSRV�GH�SURWRFRORV�XVDGRV�QD�ZHE��RV�PDLV�XWLOL]DGRV�VmR�+773��)73��6073��1173��HQWUH RXWURV��$V�FRPXQLFDo}HV�GR�SURWRFROR�+773�VmR�EDVHDGDV�HP�UHTXLVLo}HV�HQWUH�FOLHQWH�H�VHUYLGRU��RQGH�R�FOLHQWH�p�R 1DYHJDGRU�H�R�VHUYLGRU�p�R�6HUYLGRU�:HE��GH�IRUPD�TXH�R�FOLHQWH�ID]�XPD�VROLFLWDomR�SDUD�R�VHUYLGRU��H�HVWH�GHYHUi WUDWDU�R�SHGLGR�H�UHVSRQGHU�DR�FOLHQWH��$�FRPXQLFDomR�HQWUH�FOLHQWH�H�VHUYLGRU�VH�Gi�DWUDYpV�GH�PHQVDJHQV�GH UHTXLVLomR�H�UHVSRVWD� 5HVSRQGD�VH�D�OLQKD�HP�EUDQFR�GH�XPD�PHQVDJHP�GH�UHTXLVLomR�GR�FOLHQWH�p�REULJDWyULD�RX�RSFLRQDO�H�H[SOLTXH�SDUD TXH�VHUYH� 6XD�5HVSRVWD� &RPSDUH�FRP�D�VXD�UHVSRVWD��$�OLQKD�HP�EUDQFR�p�REULJDWyULD�H�VHUYH�SDUD�TXH�R�FDEHoDOKR�VHMD�VHSDUDGR�GR�FRUSR�GD PHQVDJHP� � ��D�4XHVWmR��5HI���������������� � � 6XD�5HVSRVWD� &RPSDUH�FRP�D�VXD�UHVSRVWD��GRFXPHQW�JHW(OHPHQW%\,G��S����LQQHU+70/ 'DWH��� �92/7$5���������� 3HUtRGR�GH�QmR�YLVXDOL]DomR�GD�SURYD��GHVGH�DWp�� � � � �352*5$0$d2�&/,(17(�(0�6,67(0$6�:(% 6LPXODGR��&&7����B60B�������������9��� �92/7$5 $OXQR�D���('8$5'2�'(�0285$�52'5,*8(6 0DWUtFXOD�������������� 'HVHPSHQKR������GH���� 'DWD�����������������������)LQDOL]DGD� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�IXQomR�GR�PpWRGR�3267" � 5HFXSHUD�RV�PpWRGRV�+773�TXH�R�VHUYLGRU�DFHLWD ,QGLFD�DR�FOLHQWH�VH�VXD�UHTXLVLomR�IRL�EHP�VXFHGLGD�RX�QmR 2EWpP�PHWD�LQIRUPDo}HV�DWUDYpV�GR�FDEHoDOKR�GH�UHVSRVWD 3HUPLWLU�D�FRPXQLFDomR�HQWUH�FOLHQWH�H�VHUYLGRU � (QYLD�GDGRV�SDUD�VHUHP�SURFHVVDGRV�SDUD�R�UHFXUVR�HVSHFLILFDGR � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�IXQomR�GR�PpWRGR�*(7" � 6ROLFLWDU�DOJXP�UHFXUVR�FRPR�XP�DUTXLYR�SRU�PHLR�GR�SURWRFROR�KWWS (QYLDU�GDGRV�SDUD�VHUHP�SURFHVVDGRV�SDUD�R�UHFXUVR�HVSHFLILFDGR )D]HU�D�FRPXQLFDomR�HQWUH�R�FOLHQWH�H�R�VHUYLGRU ,GHQWLILFDU�D�85,�H�D�YHUVmR�GR�+773 5HFXSHUDU�RV�PpWRGRV�TXH�R�VHUYLGRU�DFHLWD � �D�4XHVWmR��5HI���������������� 3RQWRV������������ &RP�D�OLQJXDJHP�MDYDVFULSW�SRGHPRV�DILUPDU�TXH� � &RP�R�-DYDVFULSW�QmR�SRGHPRV�YDOLGDU�FDL[DV�GH�WH[WR�VHP�HQYLDU�R�IRUPXOiULR� &RP�R�-DYDVFULSW�SRGHPRV�UHQRPHDU�GLQDPLFDPHQWH�XP�REMHWR�QR�VHUYLGRU� � &RP�R�-DYDVFULSW�SRGHPRV�OLPSDU�D�FDL[D�GH�WH[WR�XVDQGR�FRPDQGRV�GD�OLQJXDJHP��QRV�HYHQWRV�GR�REMHWR�GR IRUPXOiULR� &RP�R�-DYDVFULSW��SRGHPRV�PRQWDU�XPD�SiJLQD�GLQkPLFD�HP�TXDOTXHU�OLQJXDJHP�VHP�QHQKXP�FyGLJR�H[WHUQR� VRPHQWH�FRP�FyGLJRV�MDYDVFULSW� &RP�R�-DYDVFULSW�SRGHPRV�FDGDVWUDU�LQIRUPDo}HV�HP�XPD�EDVH�GH�GDGRV� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 'LJD�R�TXH�ID]�R�FyGLJR�-DYD6FULSW�DEDL[R� IXQFWLRQ�YDOLGD)RUP�IRUP� ^ G� �GRFXPHQW�IRUP&RQWDWR&OLHQWH� LI��G�QRPH�YDOXH� ����__�P�OHQJWK���� ^ DOHUW��2�FDPSR�����G�QRPH�QDPH�����GHYH�WHU�QR�PLQLPR���FDUDFWHUHV���� G�QRPH�IRFXV��� UHWXUQ�IDOVH�� ` � )D]�D�YDOLGDomR�GH�WRGR�R�IRUPXOiULR�&RQWDWR&OLHQWH� 1mR�ID]�QDGD��SRLV�WHU�XP�HUUR�GH�VLQWD[H�QD�OLQKD�G� �GRFXPHQW�IRUP&RQWDWR&OLHQWH� )D]�XPD�HVWUXWXUD�UHFXUVLYD�SDUD�R�FDPSR�QRPH�VHU�YDOLGDGR� $SHQDV�FRORFD�R�IRFR�GH�HQWUDGD�GLUHFLRQDGR�DR�FDPSR�QRPH�GR�IRUPXOiULR� � %XVFD�YDOLGDU�R�FDPSR�QRPH�SDUD�DFHLWDU��DR�PHQRV����FDUDFWHUHV�QR�LQSXW� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1R�MDYDVFULSW��D�FDL[D�GH�PHQVDJHP��$OHUW�� � SHUPLWH�TXH�R�XVXiULR�LQVLUD�XP�QRPH�H�RX�XP�Q~PHUR�GHQWUR�GD�FDL[D�GH�WH[WR SHUPLWH�TXH�R�XVXiULR�LQVLUD�XP�Q~PHUR�GHQWUR�GD�FDL[D�GH�WH[WR VROLFLWD�XPD�FRQILUPDomR�GR�XVXiULR��SRVLWLYD�RX�QHJDWLYD SHUPLWH�TXH�R�XVXiULR�LQVLUD�XP�QRPH�GHQWUR�GD�FDL[D�GH�WH[WR � H[LEH�DSHQDV�XPD�LQIRUPDomR�SDUD�R�XVXiULR � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1D�SURJUDPDomR�-DYD�6FULSW�YROWDGD�SDUD�REMHWRV� � (VWi�UHVWULWD�jV�FODVVHV�GHILQLGDV�SHOR�6$;� (VWi�UHVWULWD�jV�FODVVHV�GHILQLGDV�SHOR�'20� 8WLOL]D�LQVWkQFLDV�GH�REMHWRV�$FWLYH�;�QR�0LFURVRIW�,QWHUQHW�([SORUHU� 1mR�p�SRVVtYHO�DFUHVFHQWDU�DWULEXWRV�D�REMHWRV�Mi�LQVWDQFLDGRV� � $V�FODVVHV�VmR�GHILQLGDV�D�SDUWLU�GH�IXQo}HV� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 1mR�VHUYH�FRPR�GHILQLomR�GH�IXQomR�HP�-DYDVFULSW� � 6HUYH�SDUD�IDFLOLWDU�D�PDQXWHQomR�GR�FyGLJR��R�SURJUDPDGRU�VDEHUi�FRPR�LGHQWLILFDU�FDGD�SDUWH�GR�FyGLJR� 6HUYH�SDUD�GLPLQXLU�D�TXDQWLGDGH�GH�FyGLJR�TXH�WHUi�GH�VHU�HVFULWD� � 6HUYH�SDUD�IDFLOLWDU�R�XVXiULR��TXDQGR�FDUUHJD�D�SiJLQD��SRLV�Vy�VHUmR�FDUUHJDGDV�DV�IXQo}HV��VH�R�XVXiULR TXLVHU� 6HUYH�SDUD�PHOKRUDU�D�XVDELOLGDGH�GR�FyGLJR� (YLWDU�D�UHSHWLomR�GH�FRPDQGRV�LJXDLV��TXH�WHULDP�GH�VHU�IHLWDV�DR�ORQJR�GR�FyGLJR��ILFDQGR�MXQWRV�HP�XPD IXQomR�H�SRGHQGR�VHU�FKDPDGD�GH�TXDOTXHU�ORFDO�GD�SiJLQD�QR�PRPHQWR�GH�VXD�XWLOL]DomR� � �D�4XHVWmR��5HI���������������� 3RQWRV������������ 4XDO�D�IXQomR�GR�FDEHoDOKR�GD�PHQVDJHP" � 6HUYH�SDUD�XWLOL]DU�XP�SUR[\�TXH�SRVVD�VH�WRUQDU�XP�W~QHO�66/ (FRD�XPD�VROLFLWDomR��GH�PDQHLUD�TXH�R�FOLHQWH�SRVVD�VDEHU�R�TXH�RV�VHUYLGRUHV�LQWHUPHGLiULRV�HVWmR�PXGDQGR HP�VHX�SHGLGR 3HUPLWLU�D�FRPXQLFDomR�HQWUH�FOLHQWH�H�VHUYLGRU � 7UDQVPLWLU�LQIRUPDo}HV�DGLFLRQDLV�HQWUH�R�FOLHQWH�H�R�VHUYLGRU ,QVHULU�R�WtWXOR�GD�PHQVDJHP � �D�4XHVWmR��5HI���������������� $WXDOPHQWH�HQFRQWUDPRV�DSOLFDo}HV�:HE�HP�WRGD�SDUWH�H�GH�WRGRV�RV�WLSRV��TXH�YmR�GHVGH�EORJV��IRWRORJV��VLWHV�GH YHQGDV�GH�WRGR�H�TXDOTXHU�SURGXWR��DWp�DSOLFDWLYRV�GH�PDLRU�ULVFR�H�FRPSOH[LGDGH�FRPR�DSOLFDo}HV�EDQFDULDV��OHLO}HV�H HWF��$WXDOPHQWH�H[LVWHP�YiULRV�WLSRV�GH�SURWRFRORV�XVDGRV�QD�ZHE��RV�PDLV�XWLOL]DGRV�VmR�+773��)73��6073��1173��HQWUH RXWURV��$V�FRPXQLFDo}HV�GR�SURWRFROR�+773�VmR�EDVHDGDV�HP�UHTXLVLo}HV�HQWUH�FOLHQWH�H�VHUYLGRU��RQGH�R�FOLHQWH�p�R 1DYHJDGRU�H�R�VHUYLGRU�p�R�6HUYLGRU�:HE��GH�IRUPD�TXH�R�FOLHQWH�ID]�XPD�VROLFLWDomR�SDUD�R�VHUYLGRU��H�HVWH�GHYHUi WUDWDU�R�SHGLGR�H�UHVSRQGHU�DR�FOLHQWH��$�FRPXQLFDomR�HQWUH�FOLHQWH�H�VHUYLGRU�VH�Gi�DWUDYpV�GH�PHQVDJHQV�GH UHTXLVLomR�H�UHVSRVWD� 5HVSRQGD�VH�D�OLQKD�HP�EUDQFR�GH�XPD�PHQVDJHP�GH�UHTXLVLomR�GR�FOLHQWH�p�REULJDWyULD�RX�RSFLRQDO�H�H[SOLTXH�SDUD TXH�VHUYH� 6XD�5HVSRVWD� &RPSDUH�FRP�D�VXD�UHVSRVWD��$�OLQKD�HP�EUDQFR�p�REULJDWyULD�H�VHUYH�SDUD�TXH�R�FDEHoDOKR�VHMD�VHSDUDGR�GR�FRUSR�GD PHQVDJHP� � ��D�4XHVWmR��5HI���������������� � 6XD�5HVSRVWD� &RPSDUH�FRP�D�VXD�UHVSRVWD��GRFXPHQW�JHW(OHPHQW%\,G��S����LQQHU+70/ 'DWH��� �92/7$5���������� 3HUtRGR�GH�QmR�YLVXDOL]DomR�GD�SURYD��GHVGH�DWp�� � �
Compartilhar