<div id="pf1" class="pf w0 h0" data-page-no="1"><div class="pc pc1 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls0 ws2">1<span class="_0 blank"></span>-<span class="_1 blank"> </span>Conta<span class="_0 blank"></span>bil<span class="_0 blank"></span>idade <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>c<span class="_0 blank"></span>ustos <span class="_1 blank"> </span>é<span class="_1 blank"> </span> <span class="_2 blank"> </span>um<span class="_0 blank"></span>a <span class="_4 blank"> </span>técn<span class="_3 blank"></span>ica<span class="_0 blank"></span> <span class="_2 blank"> </span>util<span class="_0 blank"></span>izada<span class="_0 blank"></span> <span class="_4 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>ide<span class="_1 blank"> </span>nt<span class="_3 blank"></span>if<span class="_1 blank"> </span>i<span class="_1 blank"> </span>ca<span class="_0 blank"></span>r<span class="_0 blank"></span>, <span class="_2 blank"> </span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>nsur<span class="_0 blank"></span>ar<span class="_0 blank"></span> <span class="_4 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>inf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>r <span class="_4 blank"> </span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y1 ff1 fs0 fc0 sc0 ls0 ws2">cust<span class="_0 blank"></span>os <span class="_4 blank"> </span>dos <span class="_2 blank"> </span>pr<span class="_0 blank"></span>o<span class="_3 blank"></span>dutos e<span class="_1 blank"> </span>/ou <span class="_4 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>rv<span class="_0 blank"></span>i<span class="_1 blank"> </span>ços.<span class="_3 blank"></span> <span class="_4 blank"> </span>Ela <span class="_4 blank"> </span>tem<span class="_3 blank"></span> <span class="_4 blank"> </span>f<span class="_1 blank"> </span>unçã<span class="_0 blank"></span>o<span class="_3 blank"></span> <span class="_4 blank"> </span>de<span class="_0 blank"></span> <span class="_2 blank"> </span>gera<span class="_0 blank"></span>r <span class="_4 blank"> </span>in<span class="_3 blank"></span>f<span class="_1 blank"> </span>orm<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s<span class="_3 blank"></span> <span class="_4 blank"> </span>preci<span class="_0 blank"></span>sa<span class="_0 blank"></span>s <span class="_2 blank"> </span>e<span class="_0 blank"></span> <span class="_4 blank"> </span>rá<span class="_0 blank"></span>pidas<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y2 ff1 fs0 fc0 sc0 ls0 ws2">pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_6 blank"> </span>a<span class="_0 blank"></span> <span class="_6 blank"> </span>adm<span class="_0 blank"></span>i<span class="_1 blank"> </span>nistra<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão, <span class="_6 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_3 blank"></span> <span class="_7 blank"> </span>a<span class="_0 blank"></span> <span class="_6 blank"> </span>toma<span class="_0 blank"></span>da<span class="_0 blank"></span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span>cisõ<span class="_3 blank"></span>e<span class="_1 blank"> </span>s. <span class="_6 blank"> </span>É <span class="_6 blank"> </span>vo<span class="_3 blank"></span>lta<span class="_0 blank"></span>da<span class="_0 blank"></span> <span class="_6 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_6 blank"> </span>a <span class="_6 blank"> </span>a<span class="_0 blank"></span>ná<span class="_0 blank"></span>l<span class="_1 blank"> </span>i<span class="_1 blank"> </span>se<span class="_1 blank"> </span> d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>gast<span class="_0 blank"></span>os <span class="_6 blank"> </span>da<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y3 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>ntida<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>no <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>cor<span class="_0 blank"></span>rer <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>sua<span class="_0 blank"></span>s <span class="_4 blank"> </span>op<span class="_3 blank"></span>e<span class="_1 blank"> </span>ra<span class="_0 blank"></span>ções. <span class="_5 blank"> </span>Ne<span class="_0 blank"></span>sse<span class="_1 blank"> </span> <span class="_2 blank"> </span>co<span class="_3 blank"></span>n<span class="_0 blank"></span>ce<span class="_1 blank"> </span>ito<span class="_3 blank"></span>, <span class="_2 blank"> </span>perc<span class="_3 blank"></span>ebe<span class="_1 blank"> </span>-<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>uma<span class="_0 blank"></span> <span class="_2 blank"> </span>or<span class="_0 blank"></span>ga<span class="_0 blank"></span>ni<span class="_1 blank"> </span>zaç<span class="_0 blank"></span>ã<span class="_0 blank"></span>o<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y4 ff1 fs0 fc0 sc0 ls0 ws2">ne<span class="_1 blank"> </span>ces<span class="_3 blank"></span>si<span class="_1 blank"> </span>ta<span class="_0 blank"></span> <span class="_1 blank"> </span>te<span class="_1 blank"> </span>r uma cont<span class="_0 blank"></span>abil<span class="_1 blank"> </span>idad<span class="_3 blank"></span>e <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>cust<span class="_0 blank"></span>os <span class="_5 blank"> </span>b<span class="_3 blank"></span>e<span class="_1 blank"> </span>m <span class="_1 blank"> </span>e<span class="_1 blank"> </span>str<span class="_0 blank"></span>utur<span class="_0 blank"></span>a<span class="_0 blank"></span>da par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>a<span class="_0 blank"></span>com<span class="_0 blank"></span>panh<span class="_0 blank"></span>ar<span class="_1 blank"> </span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>a<span class="_0 blank"></span>tingi<span class="_1 blank"> </span>r se<span class="_5 blank"> </span>us<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y5 ff1 fs0 fc0 sc0 ls0 ws2">obje<span class="_1 blank"> </span>tiv<span class="_3 blank"></span>os <span class="_4 blank"> </span>em<span class="_0 blank"></span> <span class="_2 blank"> </span>um <span class="_4 blank"> </span>m<span class="_3 blank"></span>erc<span class="_0 blank"></span>ado<span class="_0 blank"></span> <span class="_2 blank"> </span>dinâm<span class="_0 blank"></span>i<span class="_1 blank"> </span>co e<span class="_5 blank"> </span> <span class="_4 blank"> </span>g<span class="_3 blank"></span>l<span class="_1 blank"> </span>oba<span class="_0 blank"></span>l<span class="_1 blank"> </span>i<span class="_0 blank"></span>za<span class="_0 blank"></span>do. <span class="_4 blank"> </span>Ass<span class="_3 blank"></span>i<span class="_1 blank"> </span>m, <span class="_4 blank"> </span>há <span class="_4 blank"> </span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span>guma<span class="_0 blank"></span>s <span class="_4 blank"> </span>di<span class="_1 blank"> </span>stinçõ<span class="_3 blank"></span>es <span class="_2 blank"> </span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>f<span class="_1 blank"> </span>az<span class="_3 blank"></span>er<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y6 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>m <span class="_8 blank"> </span>rel<span class="_1 blank"> </span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_8 blank"> </span>a<span class="_0 blank"></span>os <span class="_8 blank"> </span>si<span class="_1 blank"> </span>stema<span class="_0 blank"></span>s <span class="_8 blank"> </span>de<span class="_1 blank"> </span> <span class="_8 blank"> </span>cust<span class="_0 blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>o. <span class="_8 blank"> </span>O <span class="_8 blank"> </span>siste<span class="_0 blank"></span>ma<span class="_0 blank"></span> <span class="_8 blank"> </span>de <span class="_8 blank"> </span>cust<span class="_0 blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>o <span class="_8 blank"> </span>dir<span class="_3 blank"></span>e<span class="_1 blank"> </span>to <span class="_8 blank"> </span>t<span class="_0 blank"></span>e<span class="_1 blank"> </span>m <span class="_8 blank"> </span>a<span class="_0 blank"></span>pli<span class="_1 blank"> </span>ca<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_8 blank"> </span>na<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y7 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>nta<span class="_0 blank"></span>bi<span class="_1 blank"> </span>li<span class="_1 blank"> </span>dad<span class="_3 blank"></span>e g<span class="_3 blank"></span>e<span class="_1 blank"> </span>ra<span class="_0 blank"></span>l<span class="_1 blank"> </span> e, d<span class="_3 blank"></span>e<span class="_1 blank"> </span>ntr<span class="_0 blank"></span>e<span class="_1 blank"> </span> as<span class="_3 blank"></span> cont<span class="_0 blank"></span>a<span class="_0 blank"></span>s <span class="_9 blank"> </span>uti<span class="_3 blank"></span>l<span class="_1 blank"> </span>izada<span class="_0 blank"></span>s na<span class="_3 blank"></span> con<span class="_0 blank"></span>ta<span class="_0 blank"></span>bi<span class="_1 blank"> </span>l<span class="_0 blank"></span>idad<span class="_0 blank"></span>e<span class="_1 blank"> </span>,<span class="_0 blank"></span> te<span class="_1 blank"> </span>m<span class="_3 blank"></span> a<span class="_0 blank"></span> <span class="_9 blank"> </span>fi<span class="_0 blank"></span>na<span class="_0 blank"></span>l<span class="_1 blank"> </span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> d<span class="_3 blank"></span>e </div><div class="t m0 x0 h1 y8 ff1 fs0 fc0 sc0 ls0 ws2">se<span class="_1 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span>r<span class="_0 blank"></span> a<span class="_0 blank"></span>lguns t<span class="_0 blank"></span>i<span class="_1 blank"> </span>pos <span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>cust<span class="_0 blank"></span>os. E<span class="_0 blank"></span>ntr<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_0 blank"></span>as <span class="_0 blank"></span>pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>rr<span class="_0 blank"></span>oga<span class="_0 blank"></span>tivas <span class="_0 blank"></span>do <span class="_0 blank"></span>c<span class="_0 blank"></span>uste<span class="_1 blank"> </span>i<span class="_5 blank"> </span>o dir<span class="_0 blank"></span>e<span class="_1 blank"> </span>to <span class="_0 blank"></span>ou <span class="_0 blank"></span>var<span class="_0 blank"></span>iável<span class="_1 blank"> </span>, pod<span class="_0 blank"></span>e<span class="_0 blank"></span>mos<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y9 ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>f<span class="_1 blank"> </span>irma<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_9 blank"> </span>que <span class="_9 blank"> </span>os cust<span class="_0 blank"></span>os <span class="_9 blank"> </span>fi<span class="_1 blank"> </span>xo<span class="_3 blank"></span>s são tr<span class="_0 blank"></span>at<span class="_0 blank"></span>a<span class="_0 blank"></span>dos de<span class="_1 blank"> </span> <span class="_9 blank"> </span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span>guma<span class="_0 blank"></span> f<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span> e<span class="_1 blank"> </span>spe<span class="_1 blank"> </span>cí<span class="_0 blank"></span>fi<span class="_1 blank"> </span>ca<span class="_0 blank"></span>. Sobr<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>c<span class="_0 blank"></span>omo são<span class="_3 blank"></span> </div><div class="t m0 x0 h1 ya ff1 fs0 fc0 sc0 ls0 ws2">tr<span class="_0 blank"></span>a<span class="_0 blank"></span>ta<span class="_0 blank"></span>dos <span class="_0 blank"></span>e<span class="_1 blank"> </span>sse<span class="_1 blank"> </span>s c<span class="_0 blank"></span>ustos, <span class="_0 blank"></span>ana<span class="_0 blank"></span>li<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> a<span class="_0 blank"></span>s <span class="_0 blank"></span>se<span class="_1 blank"> </span>nt<span class="_3 blank"></span>e<span class="_1 blank"> </span>nça<span class="_3 blank"></span>s a<span class="_0 blank"></span> seguir:<span class="_0 blank"></span> </div><div class="t m0 x0 h1 yb ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>Se<span class="_1 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span>r <span class="_0 blank"></span>os <span class="_0 blank"></span>cust<span class="_0 blank"></span>os <span class="_0 blank"></span>f<span class="_1 blank"> </span>i<span class="_1 blank"> </span>xos <span class="_0 blank"></span>dos v<span class="_0 blank"></span>ar<span class="_0 blank"></span>iáve<span class="_3 blank"></span>i<span class="_1 blank"> </span>s. COR<span class="_3 blank"></span>RE<span class="_0 blank"></span>TA </div><div class="t m0 x0 h1 yc ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Se<span class="_1 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span>r <span class="_0 blank"></span>os <span class="_0 blank"></span>cust<span class="_0 blank"></span>os <span class="_0 blank"></span>f<span class="_1 blank"> </span>i<span class="_1 blank"> </span>xos <span class="_0 blank"></span>dos in<span class="_3 blank"></span>dire<span class="_1 blank"> </span>tos<span class="_3 blank"></span>. E<span class="_0 blank"></span>R<span class="_0 blank"></span>R<span class="_0 blank"></span>AD<span class="_0 blank"></span>A </span></div><div class="t m0 x0 h1 yd ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Os c<span class="_0 blank"></span>ustos <span class="_0 blank"></span>fi<span class="_1 blank"> </span>xo<span class="_3 blank"></span>s sã<span class="_0 blank"></span>o <span class="_0 blank"></span>incor<span class="_0 blank"></span>ridos <span class="_0 blank"></span>com<span class="_0 blank"></span>o desp<span class="_3 blank"></span>e<span class="_1 blank"> </span>sas <span class="_0 blank"></span>no <span class="_0 blank"></span>pr<span class="_0 blank"></span>óprio <span class="_0 blank"></span>e<span class="_0 blank"></span>xe<span class="_1 blank"> </span>rcíc<span class="_3 blank"></span>io. <span class="_0 blank"></span>COR<span class="_0 blank"></span>RE<span class="_0 blank"></span>T<span class="_0 blank"></span>A<span class="_5 blank"> </span> </span></div><div class="t m0 x0 h1 ye ff1 fs0 fc0 sc0 ls1 ws1">IV<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_9 blank"> </span>Os cust<span class="_0 blank"></span>os f<span class="_0 blank"></span>i<span class="_1 blank"> </span>xos são <span class="_6 blank"> </span>final<span class="_3 blank"></span>i<span class="_1 blank"> </span>zado<span class="_0 blank"></span>s <span class="_9 blank"> </span>e<span class="_1 blank"> </span> apr<span class="_0 blank"></span>opr<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>dos na m<span class="_3 blank"></span>edi<span class="_1 blank"> </span>da<span class="_0 blank"></span> <span class="_9 blank"> </span>do co<span class="_0 blank"></span>ns<span class="_3 blank"></span>umo de<span class="_1 blank"> </span> prod<span class="_3 blank"></span>ut<span class="_0 blank"></span>os.<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 yf ff1 fs0 fc0 sc0 ls0 ws2">ER<span class="_3 blank"></span>RAD<span class="_0 blank"></span>A<span class="_5 blank"> </span> </div><div class="t m0 x0 h1 y10 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y11 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y12 ff1 fs0 fc0 sc0 ls0 ws2">2<span class="_0 blank"></span>-<span class="_1 blank"> </span>H<span class="_0 blank"></span>á di<span class="_1 blank"> </span>ve<span class="_1 blank"> </span>rsos ti<span class="_1 blank"> </span>pos <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>usuár<span class="_0 blank"></span>ios <span class="_5 blank"> </span>da<span class="_0 blank"></span> <span class="_1 blank"> </span>conta<span class="_0 blank"></span>bil<span class="_1 blank"> </span>i<span class="_0 blank"></span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>busca<span class="_0 blank"></span>m <span class="_1 blank"> </span>orie<span class="_1 blank"> </span>nta<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_5 blank"> </span>a<span class="_0 blank"></span>s<span class="_5 blank"> </span> <span class="_5 blank"> </span>sua<span class="_0 blank"></span>s <span class="_5 blank"> </span>de<span class="_1 blank"> </span>cisõ<span class="_3 blank"></span>e<span class="_1 blank"> </span>s <span class="_1 blank"> </span>com<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y13 ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>s <span class="_9 blank"> </span>sua<span class="_0 blank"></span>s i<span class="_1 blank"> </span>nf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>ções. <span class="_9 blank"> </span>Pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> alguns de<span class="_1 blank"> </span>sse<span class="_1 blank"> </span>s usuár<span class="_0 blank"></span>ios<span class="_3 blank"></span>,<span class="_1 blank"> </span> a inf<span class="_1 blank"> </span>orm<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o ge<span class="_1 blank"> </span>ra<span class="_0 blank"></span>da<span class="_0 blank"></span> <span class="_9 blank"> </span>mera<span class="_0 blank"></span>mente<span class="_1 blank"> </span> se<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y14 ff1 fs0 fc0 sc0 ls0 ws2">resume <span class="_2 blank"> </span>à <span class="_4 blank"> </span>e<span class="_1 blank"> </span>m<span class="_3 blank"></span>issão <span class="_4 blank"> </span>de <span class="_2 blank"> </span>um <span class="_4 blank"> </span>ba<span class="_0 blank"></span>l<span class="_1 blank"> </span>an<span class="_0 blank"></span>ce<span class="_1 blank"> </span>t<span class="_3 blank"></span>e <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_4 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>rif<span class="_0 blank"></span>i<span class="_1 blank"> </span>ca<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão, <span class="_4 blank"> </span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>há<span class="_0 blank"></span> <span class="_4 blank"> </span>o <span class="_2 blank"> </span>"<span class="_1 blank"> </span>e<span class="_1 blank"> </span>squ<span class="_3 blank"></span>e<span class="_1 blank"> </span>cim<span class="_3 blank"></span>ento<span class="_3 blank"></span>"<span class="_1 blank"> </span> <span class="_4 blank"> </span>e<span class="_1 blank"> </span>m <span class="_2 blank"> </span>fi<span class="_0 blank"></span>l<span class="_1 blank"> </span>tr<span class="_0 blank"></span>a<span class="_0 blank"></span>r <span class="_4 blank"> </span>uma<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y15 ff1 fs0 fc0 sc0 ls0 ws2">simpl<span class="_0 blank"></span>e<span class="_1 blank"> </span>s i<span class="_0 blank"></span>nform<span class="_0 blank"></span>aç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_9 blank"> </span>a<span class="_0 blank"></span>o usuár<span class="_0 blank"></span>io <span class="_9 blank"> </span>co<span class="_0 blank"></span>mo a a<span class="_0 blank"></span>pur<span class="_0 blank"></span>aç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_9 blank"> </span>do <span class="_6 blank"> </span>lucr<span class="_0 blank"></span>o da e<span class="_1 blank"> </span>m<span class="_3 blank"></span>pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa. Q<span class="_1 blank"> </span>ua<span class="_0 blank"></span>nto a <span class="_6 blank"> </span>ess<span class="_3 blank"></span>e<span class="_1 blank"> </span>s<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y16 ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>spe<span class="_1 blank"> </span>cto<span class="_0 blank"></span>s, <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>qu<span class="_3 blank"></span>e <span class="_2 blank"> </span>forma<span class="_0 blank"></span> <span class="_4 blank"> </span>é<span class="_1 blank"> </span> <span class="_2 blank"> </span>possíve<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_4 blank"> </span>apur<span class="_0 blank"></span>a<span class="_0 blank"></span>r <span class="_4 blank"> </span>o <span class="_4 blank"> </span>l<span class="_1 blank"> </span>ucr<span class="_0 blank"></span>o <span class="_4 blank"> </span>da<span class="_1 blank"> </span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa, <span class="_4 blank"> </span>com<span class="_0 blank"></span> <span class="_2 blank"> </span>ba<span class="_0 blank"></span>se<span class="_1 blank"> </span> <span class="_2 blank"> </span>no <span class="_4 blank"> </span>ba<span class="_0 blank"></span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>ncete<span class="_1 blank"> </span> <span class="_2 blank"> </span>de<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y17 ff1 fs0 fc0 sc0 ls0 ws2">ve<span class="_1 blank"> </span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>f<span class="_0 blank"></span>ica<span class="_0 blank"></span>çã<span class="_0 blank"></span>o? </div><div class="t m0 x0 h1 y18 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_2 blank"> </span> <span class="_2 blank"> </span> <span class="_4 blank"> </span>)<span class="_1 blank"> </span> <span class="_4 blank"> </span>O <span class="_2 blank"> </span>lucr<span class="_0 blank"></span>o <span class="_2 blank"> </span>da<span class="_0 blank"></span> <span class="_4 blank"> </span>e<span class="_1 blank"> </span>mpresa <span class="_4 blank"> </span>ba<span class="_0 blank"></span>se<span class="_1 blank"> </span>i<span class="_1 blank"> </span>a<span class="_3 blank"></span>-<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_5 blank"> </span> <span class="_4 blank"> </span>na <span class="_4 blank"> </span>a<span class="_0 blank"></span>pura<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão <span class="_4 blank"> </span>da<span class="_0 blank"></span>s <span class="_2 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>cei<span class="_1 blank"> </span>ta<span class="_0 blank"></span>s <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_4 blank"> </span>ve<span class="_1 blank"> </span>nda<span class="_0 blank"></span>s <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>scon<span class="_0 blank"></span>ta<span class="_0 blank"></span>ndo<span class="_1 blank"> </span>-<span class="_1 blank"> </span>s<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>as<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y19 ff1 fs0 fc0 sc0 ls0 ws2">pe<span class="_1 blank"> </span>r<span class="_0 blank"></span>das <span class="_0 blank"></span>do <span class="_0 blank"></span>pr<span class="_0 blank"></span>ocesso e os <span class="_0 blank"></span>cu<span class="_0 blank"></span>stos <span class="_0 blank"></span>da <span class="_0 blank"></span>logí<span class="_0 blank"></span>stica<span class="_0 blank"></span> <span class="_0 blank"></span>da<span class="_0 blank"></span> entr<span class="_0 blank"></span>e<span class="_1 blank"> </span>ga.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y1a ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_2 blank"> </span>X <span class="_4 blank"> </span> <span class="_1 blank"> </span>)<span class="_1 blank"> </span> <span class="_2 blank"> </span>O <span class="_1 blank"> </span>lucr<span class="_0 blank"></span>o <span class="_2 blank"> </span>da<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>mpresa <span class="_1 blank"> </span>ba<span class="_0 blank"></span>se<span class="_1 blank"> </span>i<span class="_1 blank"> </span>a<span class="_3 blank"></span>-<span class="_1 blank"> </span>se<span class="_0 blank"></span> <span class="_2 blank"> </span>na<span class="_0 blank"></span> <span class="_2 blank"> </span>a<span class="_0 blank"></span>pur<span class="_0 blank"></span>aç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_2 blank"> </span>da<span class="_0 blank"></span>s <span class="_2 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>c<span class="_3 blank"></span>e<span class="_1 blank"> </span>ita<span class="_0 blank"></span>s <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>ndas <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>scont<span class="_0 blank"></span>a<span class="_0 blank"></span>ndo-s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>a<span class="_0 blank"></span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y1b ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span>sp<span class="_3 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>s <span class="_2 blank"> </span>opera<span class="_0 blank"></span>ciona<span class="_0 blank"></span>i<span class="_0 blank"></span>s <span class="_2 blank"> </span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>os <span class="_2 blank"> </span>c<span class="_0 blank"></span>ustos <span class="_4 blank"> </span>da <span class="_4 blank"> </span>pr<span class="_0 blank"></span>oduçã<span class="_3 blank"></span>o <span class="_2 blank"> </span>(<span class="_1 blank"> </span>os <span class="_4 blank"> </span>cust<span class="_0 blank"></span>os <span class="_2 blank"> </span>da<span class="_0 blank"></span> <span class="_4 blank"> </span>produç<span class="_0 blank"></span>ã<span class="_0 blank"></span>o <span class="_2 blank"> </span>sã<span class="_0 blank"></span>o <span class="_4 blank"> </span>a <span class="_4 blank"> </span>b<span class="_5 blank"> </span>ase <span class="_2 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>a<span class="_5 blank"> </span> </div><div class="t m0 x0 h1 y1c ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>nta<span class="_0 blank"></span>bi<span class="_1 blank"> </span>li<span class="_1 blank"> </span>dad<span class="_3 blank"></span>e d<span class="_0 blank"></span>e<span class="_1 blank"> </span> c<span class="_0 blank"></span>ustos<span class="_3 blank"></span>).<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y1d ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span> <span class="_1 blank"> </span> <span class="_5 blank"> </span>)<span class="_1 blank"> </span> <span class="_1 blank"> </span>O <span class="_1 blank"> </span>l<span class="_1 blank"> </span>ucr<span class="_0 blank"></span>o <span class="_1 blank"> </span>da e<span class="_1 blank"> </span>mpresa <span class="_1 blank"> </span>ba<span class="_0 blank"></span>se<span class="_1 blank"> </span>i<span class="_1 blank"> </span>a-<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>na<span class="_0 blank"></span> <span class="_1 blank"> </span>apur<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>das re<span class="_1 blank"> </span>me<span class="_1 blank"> </span>ssas de<span class="_1 blank"> </span> <span class="_5 blank"> </span>se<span class="_1 blank"> </span>rv<span class="_3 blank"></span>iços de<span class="_1 blank"> </span>sco<span class="_3 blank"></span>nta<span class="_0 blank"></span>ndo-<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y1e ff1 fs0 fc0 sc0 ls0 ws2">impostos <span class="_0 blank"></span>do <span class="_0 blank"></span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>su<span class="_3 blank"></span>l<span class="_1 blank"> </span>ta<span class="_0 blank"></span>do <span class="_0 blank"></span>e<span class="_1 blank"> </span> a<span class="_0 blank"></span>s <span class="_0 blank"></span>de<span class="_1 blank"> </span>sp<span class="_3 blank"></span>e<span class="_1 blank"> </span>sas <span class="_0 blank"></span>opera<span class="_0 blank"></span>ciona<span class="_a blank"></span>is. </div><div class="t m0 x0 h1 y1f ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_2 blank"> </span> <span class="_2 blank"> </span> <span class="_4 blank"> </span>)<span class="_1 blank"> </span> <span class="_4 blank"> </span>O <span class="_2 blank"> </span>lucr<span class="_0 blank"></span>o <span class="_2 blank"> </span>da<span class="_0 blank"></span> <span class="_4 blank"> </span>e<span class="_1 blank"> </span>mpresa <span class="_4 blank"> </span>ba<span class="_0 blank"></span>se<span class="_0 blank"></span>i<span class="_1 blank"> </span>a-<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>na<span class="_0 blank"></span> <span class="_2 blank"> </span>a<span class="_0 blank"></span>pura<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão <span class="_4 blank"> </span>da<span class="_0 blank"></span>s <span class="_4 blank"> </span>re<span class="_1 blank"> </span>cei<span class="_1 blank"> </span>ta<span class="_0 blank"></span>s <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>ve<span class="_0 blank"></span>nda<span class="_0 blank"></span>s <span class="_2 blank"> </span>descont<span class="_0 blank"></span>ando<span class="_0 blank"></span>-<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y20 ff1 fs0 fc0 sc0 ls0 ws2">impostos <span class="_6 blank"> </span>da<span class="_0 blank"></span>s <span class="_4 blank"> </span>ve<span class="_1 blank"> </span>nda<span class="_0 blank"></span>s<span class="_3 blank"></span> <span class="_6 blank"> </span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>o<span class="_3 blank"></span>s <span class="_7 blank"> </span>cust<span class="_0 blank"></span>os <span class="_6 blank"> </span>da<span class="_0 blank"></span> <span class="_2 blank"> </span>pr<span class="_0 blank"></span>oduçã<span class="_3 blank"></span>o <span class="_6 blank"> </span>(<span class="_1 blank"> </span>os<span class="_3 blank"></span> <span class="_6 blank"> </span>custo<span class="_0 blank"></span>s <span class="_6 blank"> </span>da <span class="_6 blank"> </span>pr<span class="_0 blank"></span>oduç<span class="_0 blank"></span>ão <span class="_6 blank"> </span>sã<span class="_0 blank"></span>o<span class="_a blank"></span> <span class="_7 blank"> </span>a<span class="_0 blank"></span> <span class="_6 blank"> </span>base <span class="_2 blank"> </span>pa<span class="_0 blank"></span>r<span class="_5 blank"> </span>a <span class="_6 blank"> </span>a<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y21 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>nta<span class="_0 blank"></span>bi<span class="_1 blank"> </span>li<span class="_1 blank"> </span>dad<span class="_a blank"></span>e<span class="_1 blank"> </span> d<span class="_0 blank"></span>e<span class="_1 blank"> </span> c<span class="_0 blank"></span>ustos<span class="_a blank"></span>)<span class="_1 blank"> </span>.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y22 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y23 ff1 fs0 fc0 sc0 ls0 ws2"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf2" class="pf w0 h0" data-page-no="2"><div class="pc pc2 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls0 ws2">3<span class="_0 blank"></span>-<span class="_1 blank"> </span>O <span class="_6 blank"> </span>obje<span class="_1 blank"> </span>tivo <span class="_6 blank"> </span>da<span class="_0 blank"></span>s <span class="_6 blank"> </span>de<span class="_1 blank"> </span>monst<span class="_0 blank"></span>ra<span class="_0 blank"></span>çõ<span class="_a blank"></span>e<span class="_1 blank"> </span>s <span class="_6 blank"> </span>cont<span class="_0 blank"></span>ábei<span class="_1 blank"> </span>s <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>uso <span class="_6 blank"> </span>g<span class="_3 blank"></span>e<span class="_1 blank"> </span>ra<span class="_3 blank"></span>l<span class="_1 blank"> </span> <span class="_6 blank"> </span>é<span class="_1 blank"> </span> <span class="_7 blank"> </span>fornec<span class="_3 blank"></span>e<span class="_1 blank"> </span>r<span class="_0 blank"></span> <span class="_6 blank"> </span>i<span class="_1 blank"> </span>nf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>ções <span class="_6 blank"> </span>sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>a </div><div class="t m0 x0 h1 y1 ff1 fs0 fc0 sc0 ls0 ws2">posiçã<span class="_0 blank"></span>o <span class="_1 blank"> </span>pat<span class="_0 blank"></span>rimonia<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span> fi<span class="_1 blank"> </span>na<span class="_0 blank"></span>nce<span class="_3 blank"></span>i<span class="_1 blank"> </span>ra<span class="_0 blank"></span>, <span class="_5 blank"> </span>o <span class="_1 blank"> </span>resul<span class="_1 blank"> </span>ta<span class="_0 blank"></span>do <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>o <span class="_5 blank"> </span>f<span class="_3 blank"></span>l<span class="_1 blank"> </span>uxo <span class="_5 blank"> </span>f<span class="_3 blank"></span>i<span class="_1 blank"> </span>nan<span class="_0 blank"></span>ce<span class="_0 blank"></span>iro <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>uma<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_5 blank"> </span>nt<span class="_a blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span>, <span class="_5 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>são<span class="_a blank"></span> </div><div class="t m0 x0 h1 y2 ff1 fs0 fc0 sc0 ls0 ws2">útei<span class="_1 blank"> </span>s <span class="_6 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_6 blank"> </span>uma<span class="_0 blank"></span> <span class="_6 blank"> </span>am<span class="_0 blank"></span>pla <span class="_6 blank"> </span>va<span class="_0 blank"></span>rie<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>usuár<span class="_0 blank"></span>ios <span class="_6 blank"> </span>na <span class="_6 blank"> </span>toma<span class="_0 blank"></span>da <span class="_6 blank"> </span>de <span class="_6 blank"> </span>de<span class="_1 blank"> </span>c<span class="_3 blank"></span>isõ<span class="_3 blank"></span>e<span class="_1 blank"> </span>s. <span class="_7 blank"> </span>As <span class="_6 blank"> </span>demon<span class="_3 blank"></span>str<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y3 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>ntá<span class="_0 blank"></span>be<span class="_1 blank"> </span>i<span class="_1 blank"> </span>s ta<span class="_0 blank"></span>mbé<span class="_1 blank"> </span>m most<span class="_0 blank"></span>ra<span class="_0 blank"></span>m os resu<span class="_3 blank"></span>l<span class="_1 blank"> </span>ta<span class="_0 blank"></span>dos do ge<span class="_1 blank"> </span>renc<span class="_a blank"></span>i<span class="_1 blank"> </span>am<span class="_0 blank"></span>e<span class="_1 blank"> </span>nto dos recur<span class="_0 blank"></span>s<span class="_3 blank"></span>os <span class="_9 blank"> </span>que <span class="_9 blank"> </span>lh<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>são<span class="_a blank"></span> </div><div class="t m0 x0 h1 y4 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>nf<span class="_1 blank"> </span>iados. <span class="_6 blank"> </span>No <span class="_4 blank"> </span>que<span class="_1 blank"> </span> <span class="_6 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>re<span class="_0 blank"></span>fe<span class="_1 blank"> </span>r<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_6 blank"> </span>à<span class="_0 blank"></span> <span class="_6 blank"> </span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>abo<span class="_0 blank"></span>ra<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_6 blank"> </span>da<span class="_0 blank"></span>s <span class="_6 blank"> </span>i<span class="_1 blank"> </span>nf<span class="_3 blank"></span>orm<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_6 blank"> </span>cont<span class="_0 blank"></span>á<span class="_0 blank"></span>be<span class="_0 blank"></span>i<span class="_1 blank"> </span>s, <span class="_6 blank"> </span>há <span class="_6 blank"> </span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span>guns <span class="_6 blank"> </span>t<span class="_a blank"></span>ipos <span class="_6 blank"> </span>d<span class="_3 blank"></span>e </div><div class="t m0 x0 h1 y5 ff1 fs0 fc0 sc0 ls0 ws2">usuá<span class="_0 blank"></span>rios <span class="_0 blank"></span>de<span class="_1 blank"> </span>ssas <span class="_0 blank"></span>in<span class="_3 blank"></span>f<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>ções. Assoc<span class="_a blank"></span>ie<span class="_1 blank"> </span> os <span class="_0 blank"></span>i<span class="_1 blank"> </span>t<span class="_a blank"></span>e<span class="_1 blank"> </span>ns, ut<span class="_a blank"></span>i<span class="_1 blank"> </span>li<span class="_4 blank"> </span>za<span class="_0 blank"></span>nd<span class="_3 blank"></span>o <span class="_0 blank"></span>o <span class="_0 blank"></span>código <span class="_0 blank"></span>a <span class="_0 blank"></span>segui<span class="_1 blank"> </span>r:<span class="_a blank"></span> </div><div class="t m0 x0 h1 y24 ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>Admini<span class="_0 blank"></span>str<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o. </div><div class="t m0 x0 h1 y25 ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Os inve<span class="_0 blank"></span>stidor<span class="_a blank"></span>e<span class="_1 blank"> </span>s.<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y26 ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Os b<span class="_0 blank"></span>anc<span class="_0 blank"></span>os.<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y27 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span> <span class="_1 blank"> </span>III <span class="_5 blank"> </span> <span class="_1 blank"> </span>)<span class="_1 blank"> </span> <span class="_5 blank"> </span>E<span class="_0 blank"></span>st<span class="_3 blank"></span>e<span class="_1 blank"> </span>s <span class="_1 blank"> </span>usuár<span class="_0 blank"></span>i<span class="_1 blank"> </span>os <span class="_0 blank"></span>util<span class="_0 blank"></span>izar<span class="_0 blank"></span>ão as <span class="_1 blank"> </span>i<span class="_1 blank"> </span>nform<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_1 blank"> </span>co<span class="_a blank"></span>ntá<span class="_0 blank"></span>be<span class="_1 blank"> </span>i<span class="_0 blank"></span>s <span class="_1 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>verif<span class="_0 blank"></span>i<span class="_1 blank"> </span>ca<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_5 blank"> </span>o <span class="_1 blank"> </span>gr<span class="_0 blank"></span>au <span class="_1 blank"> </span>de <span class="_5 blank"> </span>l<span class="_1 blank"> </span>iq<span class="_3 blank"></span>ui<span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>z <span class="_5 blank"> </span>da<span class="_a blank"></span> </div><div class="t m0 x0 h1 y28 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span> e a<span class="_0 blank"></span>ss<span class="_3 blank"></span>i<span class="_1 blank"> </span>m <span class="_0 blank"></span>a<span class="_0 blank"></span>nalisar<span class="_0 blank"></span> se é poss<span class="_a blank"></span>í<span class="_1 blank"> </span>ve<span class="_0 blank"></span>l li<span class="_1 blank"> </span>b<span class="_3 blank"></span>e<span class="_1 blank"> </span>ra<span class="_0 blank"></span>r<span class="_0 blank"></span> nov<span class="_0 blank"></span>os empr<span class="_0 blank"></span>é<span class="_0 blank"></span>stimos <span class="_0 blank"></span>ou f<span class="_3 blank"></span>inanc<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>me<span class="_4 blank"> </span>nto<span class="_a blank"></span>s.<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y29 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span> <span class="_1 blank"> </span> <span class="_5 blank"> </span>II <span class="_1 blank"> </span>)<span class="_1 blank"> </span> <span class="_5 blank"> </span>E<span class="_0 blank"></span>ste<span class="_1 blank"> </span>s <span class="_1 blank"> </span>usuár<span class="_0 blank"></span>ios <span class="_5 blank"> </span>rec<span class="_a blank"></span>e<span class="_5 blank"> </span>berã<span class="_0 blank"></span>o <span class="_1 blank"> </span>as <span class="_1 blank"> </span>i<span class="_1 blank"> </span>nf<span class="_3 blank"></span>orm<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_1 blank"> </span>da <span class="_1 blank"> </span>co<span class="_0 blank"></span>nta<span class="_0 blank"></span>bil<span class="_1 blank"> </span>i<span class="_0 blank"></span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>av<span class="_0 blank"></span>ali<span class="_1 blank"> </span>a<span class="_0 blank"></span>r <span class="_1 blank"> </span>qua<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_1 blank"> </span>é<span class="_1 blank"> </span> <span class="_5 blank"> </span>o <span class="_1 blank"> </span>í<span class="_1 blank"> </span>ndic<span class="_a blank"></span>e </div><div class="t m0 x0 h1 y2a ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> <span class="_6 blank"> </span>retor<span class="_0 blank"></span>no<span class="_3 blank"></span> <span class="_6 blank"> </span>da<span class="_0 blank"></span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>,<span class="_0 blank"></span> <span class="_6 blank"> </span>ou <span class="_6 blank"> </span>s<span class="_a blank"></span>e<span class="_5 blank"> </span>ja,<span class="_a blank"></span> <span class="_7 blank"> </span>o <span class="_6 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>u <span class="_6 blank"> </span>n<span class="_3 blank"></span>í<span class="_1 blank"> </span>ve<span class="_0 blank"></span>l <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>l<span class="_0 blank"></span>ucr<span class="_0 blank"></span>at<span class="_0 blank"></span>i<span class="_1 blank"> </span>vidad<span class="_0 blank"></span>e <span class="_6 blank"> </span>(s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>val<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>a <span class="_4 blank"> </span>pe<span class="_1 blank"> </span>na<span class="_0 blank"></span> <span class="_4 blank"> </span>i<span class="_1 blank"> </span>nv<span class="_3 blank"></span>e<span class="_1 blank"> </span>stir <span class="_4 blank"> </span>e<span class="_1 blank"> </span>m<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y2b ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span>term<span class="_a blank"></span>i<span class="_1 blank"> </span>na<span class="_0 blank"></span>do <span class="_0 blank"></span>ra<span class="_0 blank"></span>mo <span class="_0 blank"></span>de a<span class="_0 blank"></span>tivi<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>ou n<span class="_0 blank"></span>ão).<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y2c ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_2 blank"> </span> <span class="_2 blank"> </span>I <span class="_4 blank"> </span> <span class="_2 blank"> </span>) <span class="_2 blank"> </span>Est<span class="_0 blank"></span>e<span class="_1 blank"> </span>s <span class="_2 blank"> </span>usuá<span class="_0 blank"></span>rios <span class="_4 blank"> </span>prec<span class="_1 blank"> </span>isam <span class="_4 blank"> </span>sa<span class="_0 blank"></span>be<span class="_1 blank"> </span>r <span class="_4 blank"> </span>qua<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_4 blank"> </span>são <span class="_4 blank"> </span>os <span class="_4 blank"> </span>principais <span class="_4 blank"> </span>ti<span class="_1 blank"> </span>pos <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>ga<span class="_0 blank"></span>stos <span class="_4 blank"> </span>da<span class="_0 blank"></span> <span class="_4 blank"> </span>e<span class="_5 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span> <span class="_2 blank"> </span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y2d ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>ssi<span class="_1 blank"> </span>m <span class="_0 blank"></span>poder <span class="_0 blank"></span>reduz<span class="_3 blank"></span>i<span class="_5 blank"> </span>-<span class="_0 blank"></span>los pa<span class="_0 blank"></span>r<span class="_0 blank"></span>a <span class="_0 blank"></span>que esta <span class="_0 blank"></span>possa<span class="_0 blank"></span> <span class="_0 blank"></span>at<span class="_0 blank"></span>i<span class="_1 blank"> </span>ngir <span class="_0 blank"></span>os <span class="_0 blank"></span>me<span class="_0 blank"></span>lhores r<span class="_0 blank"></span>e<span class="_0 blank"></span>sul<span class="_1 blank"> </span>ta<span class="_0 blank"></span>dos <span class="_0 blank"></span>poss<span class="_a blank"></span>í<span class="_1 blank"> </span>ve<span class="_0 blank"></span>i<span class="_1 blank"> </span>s. </div><div class="t m0 x0 h1 y2e ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y2f ff1 fs0 fc0 sc0 ls0 ws2">4<span class="_0 blank"></span>-<span class="_1 blank"> </span>Ca<span class="_0 blank"></span>ra<span class="_0 blank"></span>ct<span class="_0 blank"></span>e<span class="_1 blank"> </span>rizado<span class="_0 blank"></span> <span class="_5 blank"> </span>com<span class="_0 blank"></span>o <span class="_1 blank"> </span>responsáv<span class="_a blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span> <span class="_1 blank"> </span>pe<span class="_0 blank"></span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>gera<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>ma<span class="_0 blank"></span>ior <span class="_1 blank"> </span>co<span class="_0 blank"></span>nf<span class="_1 blank"> </span>or<span class="_0 blank"></span>to <span class="_1 blank"> </span>no <span class="_1 blank"> </span>f<span class="_0 blank"></span>inal <span class="_1 blank"> </span>do <span class="_5 blank"> </span>mês<span class="_3 blank"></span>,<span class="_1 blank"> </span> <span class="_1 blank"> </span>o <span class="_1 blank"> </span>ponto<span class="_a blank"></span> </div><div class="t m0 x0 h1 y30 ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> <span class="_0 blank"></span>e<span class="_1 blank"> </span>qui<span class="_0 blank"></span>lí<span class="_1 blank"> </span>brio<span class="_3 blank"></span>, <span class="_1 blank"> </span>qu<span class="_1 blank"> </span>a<span class="_0 blank"></span>ndo<span class="_3 blank"></span> <span class="_1 blank"> </span>re<span class="_1 blank"> </span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span>i<span class="_0 blank"></span>za<span class="_0 blank"></span>do <span class="_1 blank"> </span>com<span class="_0 blank"></span> <span class="_5 blank"> </span>pr<span class="_a blank"></span>e<span class="_1 blank"> </span>cisão, <span class="_1 blank"> </span>a<span class="_0 blank"></span>po<span class="_3 blank"></span>nta<span class="_0 blank"></span> <span class="_1 blank"> </span>no <span class="_1 blank"> </span>bala<span class="_0 blank"></span>nço <span class="_0 blank"></span>fi<span class="_1 blank"> </span>na<span class="_0 blank"></span>nc<span class="_3 blank"></span>e<span class="_1 blank"> </span>iro <span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>v<span class="_3 blank"></span>isão <span class="_1 blank"> </span>do <span class="_1 blank"> </span>p<span class="_3 blank"></span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>no<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y31 ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> <span class="_1 blank"> </span>i<span class="_0 blank"></span>nvest<span class="_3 blank"></span>i<span class="_1 blank"> </span>ment<span class="_3 blank"></span>os. <span class="_1 blank"> </span>Com<span class="_3 blank"></span> <span class="_1 blank"> </span>ele<span class="_0 blank"></span>, <span class="_1 blank"> </span>é <span class="_1 blank"> </span>poss<span class="_a blank"></span>í<span class="_1 blank"> </span>ve<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_1 blank"> </span>d<span class="_3 blank"></span>i<span class="_1 blank"> </span>ze<span class="_1 blank"> </span>r <span class="_0 blank"></span>se<span class="_1 blank"> </span> h<span class="_0 blank"></span>á <span class="_1 blank"> </span>poss<span class="_a blank"></span>i<span class="_1 blank"> </span>bi<span class="_1 blank"> </span>l<span class="_0 blank"></span>idad<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>real<span class="_3 blank"></span>i<span class="_1 blank"> </span>zaç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_5 blank"> </span>de<span class="_0 blank"></span> <span class="_1 blank"> </span>um <span class="_1 blank"> </span>p<span class="_3 blank"></span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>no <span class="_1 blank"> </span>d<span class="_3 blank"></span>e </div><div class="t m0 x0 h1 y32 ff1 fs0 fc0 sc0 ls0 ws2">inve<span class="_1 blank"> </span>st<span class="_3 blank"></span>i<span class="_1 blank"> </span>mento<span class="_a blank"></span>s,<span class="_1 blank"> </span> <span class="_1 blank"> </span>seja<span class="_0 blank"></span> <span class="_1 blank"> </span>a <span class="_1 blank"> </span>cu<span class="_0 blank"></span>rto<span class="_0 blank"></span>, <span class="_5 blank"> </span>mé<span class="_1 blank"> </span>dio <span class="_1 blank"> </span>ou <span class="_5 blank"> </span>lo<span class="_3 blank"></span>ngo <span class="_1 blank"> </span>pra<span class="_0 blank"></span>zo. <span class="_1 blank"> </span>Se<span class="_1 blank"> </span>rv<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>como f<span class="_1 blank"> </span>e<span class="_1 blank"> </span>rr<span class="_0 blank"></span>a<span class="_0 blank"></span>me<span class="_1 blank"> </span>nta<span class="_0 blank"></span> <span class="_1 blank"> </span>g<span class="_3 blank"></span>e<span class="_1 blank"> </span>rencia<span class="_a blank"></span>l<span class="_1 blank"> </span>, <span class="_5 blank"> </span>pois<span class="_4 blank"> </span> <span class="ls2">é </span></div><div class="t m0 x0 h1 y33 ff1 fs0 fc0 sc0 ls0 ws2">ca<span class="_0 blank"></span>r<span class="_0 blank"></span>ac<span class="_0 blank"></span>terizado <span class="_0 blank"></span>c<span class="_0 blank"></span>omo <span class="_0 blank"></span>termôm<span class="_0 blank"></span>e<span class="_1 blank"> </span>tr<span class="_0 blank"></span>o <span class="_0 blank"></span>na <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>, ou <span class="_0 blank"></span>a<span class="_0 blank"></span>i<span class="_1 blank"> </span>nda<span class="_0 blank"></span>, c<span class="_0 blank"></span>omo <span class="_0 blank"></span>li<span class="_1 blank"> </span>mite<span class="_1 blank"> </span> <span class="_0 blank"></span>na <span class="_0 blank"></span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>ali<span class="_1 blank"> </span>za<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_0 blank"></span>ou <span class="_0 blank"></span>ge<span class="_1 blank"> </span>ra<span class="_0 blank"></span>çã<span class="_0 blank"></span>o </div><div class="t m0 x0 h1 y34 ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> novos cust<span class="_0 blank"></span>os. É l<span class="_1 blank"> </span>e<span class="_1 blank"> </span>va<span class="_0 blank"></span>nta<span class="_0 blank"></span>do com<span class="_0 blank"></span> <span class="_9 blank"> </span>a<span class="_0 blank"></span> uni<span class="_1 blank"> </span>ã<span class="_0 blank"></span>o <span class="_9 blank"> </span>e<span class="_1 blank"> </span> cá<span class="_0 blank"></span>l<span class="_1 blank"> </span>c<span class="_0 blank"></span>ul<span class="_1 blank"> </span>o dos custos fi<span class="_0 blank"></span>xos, <span class="_9 blank"> </span>va<span class="_0 blank"></span>riá<span class="_0 blank"></span>ve<span class="_0 blank"></span>i<span class="_1 blank"> </span>s e<span class="_1 blank"> </span> <span class="_9 blank"> </span>nã<span class="_0 blank"></span>o<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y35 ff1 fs0 fc0 sc0 ls0 ws2">opera<span class="_0 blank"></span>ciona<span class="_0 blank"></span>i<span class="_1 blank"> </span>s<span class="_3 blank"></span> <span class="_5 blank"> </span>da<span class="_0 blank"></span> empr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa.<span class="_a blank"></span> <span class="_5 blank"> </span>Sobr<span class="_0 blank"></span>e<span class="_0 blank"></span> <span class="_1 blank"> </span>a <span class="_1 blank"> </span>r<span class="_0 blank"></span>ela<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>e<span class="_0 blank"></span>ntr<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>o<span class="_3 blank"></span> <span class="_1 blank"> </span>ponto<span class="_a blank"></span> <span class="_5 blank"> </span>de<span class="_0 blank"></span> <span class="_0 blank"></span>e<span class="_1 blank"> </span>qui<span class="_0 blank"></span>lí<span class="_1 blank"> </span>brio<span class="_3 blank"></span> <span class="_1 blank"> </span>na <span class="_0 blank"></span>empre<span class="_3 blank"></span>sa<span class="_5 blank"> </span>, <span class="_5 blank"> </span>a<span class="_0 blank"></span>ssoci<span class="_3 blank"></span>e<span class="_0 blank"></span> <span class="_5 blank"> </span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y18 ff1 fs0 fc0 sc0 ls0 ws2">ite<span class="_1 blank"> </span>ns, ut<span class="_a blank"></span>il<span class="_1 blank"> </span>i<span class="_1 blank"> </span>zan<span class="_0 blank"></span>d<span class="_3 blank"></span>o o <span class="_0 blank"></span>c<span class="_0 blank"></span>ódigo a<span class="_0 blank"></span> <span class="_0 blank"></span>se<span class="_1 blank"> </span>guir:<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y36 ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>Ponto <span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>e<span class="_0 blank"></span>qui<span class="_1 blank"> </span>l<span class="_3 blank"></span>í<span class="_1 blank"> </span>brio <span class="_0 blank"></span>cont<span class="_0 blank"></span>ábi<span class="_3 blank"></span>l<span class="_1 blank"> </span> <span class="_0 blank"></span>e<span class="_1 blank"> </span>m <span class="_0 blank"></span>unidad<span class="_a blank"></span>e<span class="_1 blank"> </span>s. <span class="_0 blank"></span> </div><div class="t m0 x0 h1 y37 ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Ponto <span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_a blank"></span>e<span class="_1 blank"> </span>qui<span class="_3 blank"></span>l<span class="_1 blank"> </span>í<span class="_1 blank"> </span>brio <span class="_0 blank"></span>cont<span class="_0 blank"></span>á<span class="_0 blank"></span>bi<span class="_0 blank"></span>l e<span class="_1 blank"> </span>m <span class="_0 blank"></span>va<span class="_0 blank"></span>lor.<span class="_0 blank"></span> </span></div><div class="t m0 x0 h1 y38 ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Ponto <span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_a blank"></span>e<span class="_1 blank"> </span>qui<span class="_3 blank"></span>l<span class="_1 blank"> </span>í<span class="_1 blank"> </span>brio <span class="_a blank"></span>fi<span class="_1 blank"> </span>na<span class="_0 blank"></span>nce<span class="_0 blank"></span>iro.<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y39 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span> <span class="_1 blank"> </span> <span class="_5 blank"> </span>I<span class="_3 blank"></span> <span class="_1 blank"> </span>)<span class="_1 blank"> </span> <span class="_5 blank"> </span>Est<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>tipo<span class="_3 blank"></span> <span class="_5 blank"> </span>de<span class="_0 blank"></span> <span class="_1 blank"> </span>ponto d<span class="_3 blank"></span>e<span class="_1 blank"> </span> e<span class="_1 blank"> </span>qu<span class="_a blank"></span>i<span class="_1 blank"> </span>l<span class="_1 blank"> </span>í<span class="_0 blank"></span>br<span class="_0 blank"></span>i<span class="_1 blank"> </span>o <span class="_1 blank"> </span>p<span class="_3 blank"></span>e<span class="_1 blank"> </span>rm<span class="_0 blank"></span>i<span class="_1 blank"> </span>t<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>i<span class="_1 blank"> </span>n<span class="_3 blank"></span>forma<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_1 blank"> </span>qual é <span class="_1 blank"> </span>a <span class="_1 blank"> </span>qua<span class="_0 blank"></span>nti<span class="_3 blank"></span>dade <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_2 blank"> </span> <span class="_1 blank"> </span>prod<span class="_a blank"></span>utos <span class="_1 blank"> </span>qu<span class="_3 blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y3a ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span>ve s<span class="_3 blank"></span>e<span class="_1 blank"> </span>r <span class="_0 blank"></span>vend<span class="_3 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span> pa<span class="_0 blank"></span>r<span class="_0 blank"></span>a <span class="_0 blank"></span>que o <span class="_0 blank"></span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>sul<span class="_1 blank"> </span>ta<span class="_0 blank"></span>do <span class="_0 blank"></span>do <span class="_0 blank"></span>pe<span class="_1 blank"> </span>ríodo <span class="_0 blank"></span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_0 blank"></span>a <span class="_0 blank"></span>empresa <span class="_0 blank"></span>se<span class="_0 blank"></span>ja <span class="_0 blank"></span>nulo. <span class="_1 blank"> </span> </div><div class="t m0 x0 h1 y3b ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span>III <span class="_1 blank"> </span> ) <span class="_5 blank"> </span>Est<span class="_0 blank"></span>e<span class="_0 blank"></span> <span class="_1 blank"> </span>ti<span class="_1 blank"> </span>po <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>po<span class="_3 blank"></span>nto <span class="_1 blank"> </span>de<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>qu<span class="_3 blank"></span>i<span class="_1 blank"> </span>l<span class="_0 blank"></span>íbrio <span class="_1 blank"> </span>p<span class="_3 blank"></span>e<span class="_1 blank"> </span>rmit<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>i<span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>nt<span class="_a blank"></span>i<span class="_1 blank"> </span>fi<span class="_1 blank"> </span>ca<span class="_0 blank"></span>r <span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>qua<span class="_0 blank"></span>ntida<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>su<span class="_3 blank"></span>fi<span class="_1 blank"> </span>ci<span class="_3 blank"></span>e<span class="_1 blank"> </span>nt<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>pa<span class="_0 blank"></span>ga<span class="_0 blank"></span>r </div><div class="t m0 x0 h1 y3c ff1 fs0 fc0 sc0 ls0 ws2">os <span class="_1 blank"> </span>cust<span class="_0 blank"></span>os e <span class="_5 blank"> </span>a<span class="_0 blank"></span>s <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>sp<span class="_3 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>s <span class="_5 blank"> </span>va<span class="_0 blank"></span>riá<span class="_0 blank"></span>ve<span class="_0 blank"></span>i<span class="_1 blank"> </span>s, <span class="_5 blank"> </span>os<span class="_3 blank"></span> <span class="_1 blank"> </span>cust<span class="_0 blank"></span>os fix<span class="_1 blank"> </span>os<span class="_3 blank"></span> <span class="_1 blank"> </span>e<span class="_0 blank"></span> <span class="_5 blank"> </span>outr<span class="_0 blank"></span>a<span class="_0 blank"></span>s <span class="_1 blank"> </span>dí<span class="_1 blank"> </span>v<span class="_3 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>s <span class="_1 blank"> </span>q<span class="_5 blank"> </span>u<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>e<span class="_0 blank"></span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa d<span class="_3 blank"></span>e<span class="_1 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>salda<span class="_0 blank"></span>r<span class="_a blank"></span> </div><div class="t m0 x0 h1 y3d ff1 fs0 fc0 sc0 ls0 ws2">no <span class="_0 blank"></span>pe<span class="_1 blank"> </span>ríodo.<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y3e ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_7 blank"> </span> <span class="_6 blank"> </span>II <span class="_6 blank"> </span> <span class="_6 blank"> </span>)<span class="_0 blank"></span> <span class="_6 blank"> </span>Est<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>ti<span class="_0 blank"></span>po <span class="_6 blank"> </span>d<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>ponto <span class="_6 blank"> </span>d<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>qui<span class="_0 blank"></span>lí<span class="_1 blank"> </span>brio<span class="_3 blank"></span> <span class="_6 blank"> </span>pe<span class="_1 blank"> </span>r<span class="_0 blank"></span>m<span class="_3 blank"></span>i<span class="_1 blank"> </span>te <span class="_6 blank"> </span>a <span class="_6 blank"> </span>a<span class="_0 blank"></span>pur<span class="_0 blank"></span>aç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_6 blank"> </span>do <span class="_6 blank"> </span>valor<span class="_0 blank"></span> <span class="_6 blank"> </span>mí<span class="_0 blank"></span>nimo <span class="_4 blank"> </span>e<span class="_1 blank"> </span>m <span class="_6 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>nda<span class="_0 blank"></span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y3f ff1 fs0 fc0 sc0 ls0 ws2">(valores <span class="_a blank"></span>e<span class="_1 blank"> </span>m <span class="_0 blank"></span>R$<span class="_3 blank"></span>)<span class="_1 blank"> </span> q<span class="_0 blank"></span>ue<span class="_1 blank"> </span> a<span class="_0 blank"></span> <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa <span class="_0 blank"></span>de<span class="_1 blank"> </span>v<span class="_a blank"></span>e<span class="_1 blank"> </span>rá<span class="_0 blank"></span> a<span class="_0 blank"></span>tingir <span class="_0 blank"></span>se<span class="_1 blank"> </span>m <span class="_0 blank"></span>obt<span class="_a blank"></span>e<span class="_1 blank"> </span>r <span class="_0 blank"></span>lucro<span class="_0 blank"></span> ou<span class="_0 blank"></span> pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>juí<span class="_1 blank"> </span>zo<span class="_3 blank"></span>. </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf3" class="pf w0 h0" data-page-no="3"><div class="pc pc3 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y40 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y41 ff1 fs0 fc0 sc0 ls0 ws2">5<span class="_0 blank"></span>-<span class="_1 blank"> </span>O <span class="_4 blank"> </span>ponto<span class="_0 blank"></span> <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_4 blank"> </span>par<span class="_0 blank"></span>tida<span class="_0 blank"></span> <span class="_2 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>o <span class="_2 blank"> </span>planejamento <span class="_4 blank"> </span>ope<span class="_1 blank"> </span>r<span class="_0 blank"></span>ac<span class="_0 blank"></span>i<span class="_1 blank"> </span>ona<span class="_a blank"></span>l <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_4 blank"> </span>uma<span class="_0 blank"></span> <span class="_2 blank"> </span>indústr<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>é<span class="_1 blank"> </span> <span class="_4 blank"> </span>a <span class="_4 blank"> </span>de<span class="_0 blank"></span>fi<span class="_1 blank"> </span>n<span class="_3 blank"></span>i<span class="_1 blank"> </span>çã<span class="_0 blank"></span>o <span class="_4 blank"> </span>de<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y42 ff1 fs0 fc0 sc0 ls0 ws2">qua<span class="_0 blank"></span>nto pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>t<span class="_3 blank"></span>e<span class="_1 blank"> </span>nd<span class="_a blank"></span>e<span class="_5 blank"> </span>-<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>pro<span class="_0 blank"></span>d<span class="_3 blank"></span>uzi<span class="_1 blank"> </span>r. E<span class="_0 blank"></span>s<span class="_3 blank"></span>sa nã<span class="_0 blank"></span>o <span class="_6 blank"> </span>é<span class="_1 blank"> </span> <span class="_9 blank"> </span>um<span class="_0 blank"></span>a<span class="_a blank"></span> <span class="_9 blank"> </span>de<span class="_0 blank"></span>fi<span class="_1 blank"> </span>n<span class="_3 blank"></span>i<span class="_1 blank"> </span>çã<span class="_0 blank"></span>o a<span class="_0 blank"></span>l<span class="_0 blank"></span>e<span class="_1 blank"> </span>at<span class="_0 blank"></span>ória<span class="_0 blank"></span>, <span class="_9 blank"> </span>ma<span class="_0 blank"></span>s <span class="_6 blank"> </span>que<span class="_0 blank"></span> de<span class="_0 blank"></span>pe<span class="_1 blank"> </span>nd<span class="_3 blank"></span>e<span class="_0 blank"></span> do<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y43 ff1 fs0 fc0 sc0 ls0 ws2">merc<span class="_0 blank"></span>ado que<span class="_1 blank"> </span> se <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>ja <span class="_1 blank"> </span>at<span class="_0 blank"></span>i<span class="_1 blank"> </span>ngir,<span class="_a blank"></span> <span class="_5 blank"> </span>da di<span class="_1 blank"> </span>spo<span class="_3 blank"></span>nib<span class="_3 blank"></span>i<span class="_1 blank"> </span>l<span class="_1 blank"> </span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>ma<span class="_0 blank"></span>téria-prima<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_0 blank"></span> <span class="_5 blank"> </span>da<span class="_0 blank"></span> <span class="_1 blank"> </span>conc<span class="_0 blank"></span>orr<span class="_0 blank"></span>ê<span class="_1 blank"> </span>ncia<span class="_0 blank"></span> <span class="_5 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>a<span class="_a blank"></span> </div><div class="t m0 x0 h1 y44 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span> enf<span class="_1 blank"> </span>r<span class="_a blank"></span>e<span class="_1 blank"> </span>nta<span class="_0 blank"></span>rá<span class="_0 blank"></span>. <span class="_1 blank"> </span>A <span class="_1 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e<span class="_1 blank"> </span>sa C<span class="_1 blank"> </span>a<span class="_0 blank"></span>cos <span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>Ba<span class="_0 blank"></span>r<span class="_0 blank"></span>at<span class="_0 blank"></span>os <span class="_1 blank"> </span>e<span class="_1 blank"> </span>stá produz<span class="_a blank"></span>i<span class="_1 blank"> </span>ndo <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>te<span class="_1 blank"> </span>r<span class="_0 blank"></span>m<span class="_3 blank"></span>inado produt<span class="_0 blank"></span>o <span class="_1 blank"> </span>par<span class="_0 blank"></span>a<span class="_a blank"></span> </div><div class="t m0 x0 h1 y45 ff1 fs0 fc0 sc0 ls0 ws2">se<span class="_1 blank"> </span>us <span class="_6 blank"> </span>cl<span class="_3 blank"></span>i<span class="_1 blank"> </span>e<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span>s. <span class="_7 blank"> </span>H<span class="_0 blank"></span>á<span class="_0 blank"></span> <span class="_6 blank"> </span>a <span class="_6 blank"> </span>nece<span class="_1 blank"> </span>ss<span class="_3 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>adqu<span class="_0 blank"></span>i<span class="_1 blank"> </span>r<span class="_a blank"></span>i<span class="_1 blank"> </span>r <span class="_6 blank"> </span>os <span class="_6 blank"> </span>insumos <span class="_6 blank"> </span>n<span class="_a blank"></span>e<span class="_1 blank"> </span>ce<span class="_0 blank"></span>ssár<span class="_0 blank"></span>ios <span class="_6 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_6 blank"> </span>a <span class="_6 blank"> </span>pr<span class="_0 blank"></span>oduç<span class="_0 blank"></span>ão. <span class="_6 blank"> </span>O<span class="_0 blank"></span>s </div><div class="t m0 x0 h1 y25 ff1 fs0 fc0 sc0 ls0 ws2">da<span class="_0 blank"></span>dos <span class="_4 blank"> </span>das <span class="_4 blank"> </span>com<span class="_0 blank"></span>pra<span class="_0 blank"></span>s <span class="_4 blank"> </span>são <span class="_4 blank"> </span>os <span class="_4 blank"> </span>se<span class="_1 blank"> </span>guint<span class="_3 blank"></span>e<span class="_1 blank"> </span>s: <span class="_4 blank"> </span>comp<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>da <span class="_4 blank"> </span>ma<span class="_0 blank"></span>téria<span class="_1 blank"> </span>-<span class="_1 blank"> </span>pr<span class="_a blank"></span>i<span class="_1 blank"> </span>ma<span class="_0 blank"></span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>m <span class="_4 blank"> </span>7<span class="_0 blank"></span>0<span class="_0 blank"></span>0<span class="_0 blank"></span> <span class="_4 blank"> </span>uni<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span>s <span class="_2 blank"> </span>ao <span class="_4 blank"> </span>cu<span class="_0 blank"></span>sto<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y46 ff1 fs0 fc0 sc0 ls0 ws2">unitá<span class="_0 blank"></span>rio <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_1 blank"> </span>20<span class="_3 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>. <span class="_5 blank"> </span>ICMS <span class="_1 blank"> </span>no <span class="_1 blank"> </span>pe<span class="_1 blank"> </span>rc<span class="_0 blank"></span>e<span class="_1 blank"> </span>nt<span class="_a blank"></span>ual <span class="_1 blank"> </span>de<span class="_0 blank"></span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>7<span class="_0 blank"></span>% <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>IPI <span class="_1 blank"> </span>no p<span class="_0 blank"></span>e<span class="_1 blank"> </span>rc<span class="_0 blank"></span>e<span class="_0 blank"></span>ntua<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>0<span class="_0 blank"></span>%. <span class="_1 blank"> </span>É <span class="_1 blank"> </span>uma<span class="_0 blank"></span> <span class="_1 blank"> </span>com<span class="_0 blank"></span>pra<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y47 ff1 fs0 fc0 sc0 ls0 ws2">pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>i<span class="_1 blank"> </span>ndust<span class="_0 blank"></span>riali<span class="_0 blank"></span>za<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>a<span class="_a blank"></span> <span class="_1 blank"> </span>comp<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>é par<span class="_0 blank"></span>a se<span class="_1 blank"> </span>r <span class="_1 blank"> </span>pag<span class="_0 blank"></span>a <span class="_0 blank"></span>e<span class="_1 blank"> </span>m <span class="_1 blank"> </span>3<span class="_0 blank"></span>0<span class="_0 blank"></span> <span class="_1 blank"> </span>di<span class="_1 blank"> </span>a<span class="_0 blank"></span>s.<span class="_3 blank"></span> <span class="_5 blank"> </span>Sobr<span class="_a blank"></span>e <span class="_5 blank"> </span>o <span class="_1 blank"> </span>va<span class="_a blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span> e <span class="_5 blank"> </span>a cont<span class="_0 blank"></span>abi<span class="_3 blank"></span>l<span class="_1 blank"> </span>izaçã<span class="_0 blank"></span>o<span class="_a blank"></span> </div><div class="t m0 x0 h1 y48 ff1 fs0 fc0 sc0 ls0 ws2">dos <span class="_0 blank"></span>pro<span class="_0 blank"></span>dutos, <span class="_0 blank"></span>an<span class="_0 blank"></span>ali<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> a<span class="_3 blank"></span>s opç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s a<span class="_3 blank"></span> se<span class="_1 blank"> </span>guir:<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y49 ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span><span class="ls3">C <span class="ff2 ls0 ws3">\u2013<span class="_3 blank"></span><span class="ff1 ws2"> Ma<span class="_0 blank"></span>téria-prima<span class="_0 blank"></span> =<span class="_0 blank"></span> <span class="_0 blank"></span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>1<span class="_0 blank"></span>.<span class="_5 blank"> </span>6<span class="_0 blank"></span>2<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>00<span class="_3 blank"></span>. <span class="_5 blank"> </span>E<span class="_0 blank"></span>RR<span class="_0 blank"></span>AD<span class="_0 blank"></span>A<span class="_5 blank"> </span> </span></span></span></div><div class="t m0 x0 h1 y4a ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span><span class="ls3">C <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> <span class="_0 blank"></span>Fornecedor<span class="_a blank"></span>e<span class="_5 blank"> </span>s <span class="_0 blank"></span>a <span class="_0 blank"></span>pa<span class="_0 blank"></span>ga<span class="_0 blank"></span>r <span class="_0 blank"></span>=<span class="_1 blank"> </span> <span class="_0 blank"></span>R$ 1<span class="_3 blank"></span>5<span class="_0 blank"></span>.<span class="_4 blank"> </span>4<span class="_3 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,00<span class="_3 blank"></span>.<span class="_4 blank"> </span> <span class="_0 blank"></span>COR<span class="_0 blank"></span>R<span class="_0 blank"></span>ET<span class="_0 blank"></span>A<span class="_4 blank"> </span> </span></span></span></span></div><div class="t m0 x0 h1 y2b ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span><span class="ls4">D <span class="ff2 ls0 ws3">\u2013</span><span class="ls0"> <span class="_0 blank"></span>ICMS <span class="_0 blank"></span>a<span class="_0 blank"></span> pa<span class="_0 blank"></span>ga<span class="_1 blank"> </span>r<span class="_0 blank"></span> =<span class="_1 blank"> </span> <span class="_0 blank"></span> R$ <span class="_0 blank"></span>2<span class="_3 blank"></span>.<span class="_4 blank"> </span>3<span class="_0 blank"></span>80,0<span class="_3 blank"></span>0<span class="_0 blank"></span>. CORRE<span class="_0 blank"></span>TA<span class="_5 blank"> </span> </span></span></span></div><div class="t m0 x0 h1 y2c ff1 fs0 fc0 sc0 ls1 ws1">IV<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="ls4">D </span><span class="ff2 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> <span class="_0 blank"></span>IPI a<span class="_0 blank"></span> <span class="_0 blank"></span>pag<span class="_0 blank"></span>a<span class="_1 blank"> </span>r <span class="_0 blank"></span>=<span class="_1 blank"> </span> R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_0 blank"></span>4<span class="_0 blank"></span>.1<span class="_1 blank"> </span>1<span class="_0 blank"></span>0<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span>. ERR<span class="_0 blank"></span>AD<span class="_0 blank"></span>A<span class="_4 blank"> </span> </span></span></span></div><div class="t m0 x0 h1 y4b ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y4c ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y4d ff1 fs0 fc0 sc0 ls0 ws2">6<span class="_0 blank"></span>-<span class="_1 blank"> </span>D<span class="_0 blank"></span>a <span class="_4 blank"> </span>co<span class="_0 blank"></span>mbinaç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_2 blank"> </span>do <span class="_4 blank"> </span>cust<span class="_0 blank"></span>o <span class="_1 blank"> </span>primá<span class="_0 blank"></span>rio <span class="_4 blank"> </span>com<span class="_a blank"></span> <span class="_2 blank"> </span>a<span class="_0 blank"></span>s <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>spe<span class="_0 blank"></span>sa<span class="_0 blank"></span>s <span class="_2 blank"> </span>gera<span class="_0 blank"></span>i<span class="_0 blank"></span>s <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_5 blank"> </span> <span class="_4 blank"> </span>f<span class="_1 blank"> </span>a<span class="_0 blank"></span>brica<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_4 blank"> </span>surg<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>o<span class="_a blank"></span> <span class="_2 blank"> </span>cust<span class="_0 blank"></span>o <span class="_4 blank"> </span>d<span class="_3 blank"></span>e </div><div class="t m0 x0 h1 y4e ff1 fs0 fc0 sc0 ls0 ws2">fabr<span class="_0 blank"></span>i<span class="_1 blank"> </span>ca<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão, que <span class="_9 blank"> </span>e<span class="_1 blank"> </span>ngl<span class="_3 blank"></span>oba tod<span class="_0 blank"></span>os <span class="_9 blank"> </span>os fat<span class="_0 blank"></span>ores <span class="_9 blank"> </span>rel<span class="_1 blank"> </span>a<span class="_0 blank"></span>cio<span class="_3 blank"></span>nado<span class="_0 blank"></span>s <span class="_9 blank"> </span>c<span class="_0 blank"></span>om o produt<span class="_0 blank"></span>o, <span class="_9 blank"> </span>na<span class="_0 blank"></span> sua fase <span class="_9 blank"> </span>de<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y4f ff1 fs0 fc0 sc0 ls0 ws2">ma<span class="_0 blank"></span>nufat<span class="_0 blank"></span>ur<span class="_0 blank"></span>a. <span class="_4 blank"> </span>O <span class="_4 blank"> </span>cont<span class="_0 blank"></span>ado<span class="_0 blank"></span>r <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>c<span class="_0 blank"></span>ustos <span class="_4 blank"> </span>av<span class="_0 blank"></span>ali<span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>usa <span class="_4 blank"> </span>os <span class="_4 blank"> </span>dado<span class="_0 blank"></span>s <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>custos,<span class="_a blank"></span> <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>f<span class="_1 blank"> </span>orm<span class="_0 blank"></span>a <span class="_4 blank"> </span>que <span class="_2 blank"> </span>os<span class="_3 blank"></span> <span class="_4 blank"> </span>f<span class="_1 blank"> </span>at<span class="_0 blank"></span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y50 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>ss<span class="_3 blank"></span>e<span class="_1 blank"> </span>nciais <span class="_6 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>jam <span class="_6 blank"> </span>c<span class="_0 blank"></span>a<span class="_0 blank"></span>nali<span class="_1 blank"> </span>za<span class="_0 blank"></span>dos <span class="_6 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_6 blank"> </span>a <span class="_6 blank"> </span>a<span class="_0 blank"></span>dministra<span class="_3 blank"></span>çã<span class="_0 blank"></span>o. <span class="_6 blank"> </span>A <span class="_6 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa <span class="_6 blank"> </span>industr<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_6 blank"> </span>B<span class="_0 blank"></span>oné<span class="_1 blank"> </span> <span class="_6 blank"> </span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>Chap<span class="_a blank"></span>é<span class="_1 blank"> </span>u<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y51 ff1 fs0 fc0 sc0 ls0 ws2">Lt<span class="_0 blank"></span>da<span class="_0 blank"></span>. <span class="_1 blank"> </span>e<span class="_5 blank"> </span>stá<span class="_0 blank"></span> <span class="_1 blank"> </span>pro<span class="_0 blank"></span>duzi<span class="_1 blank"> </span>ndo <span class="_1 blank"> </span>o <span class="_0 blank"></span>boné<span class="_1 blank"> </span> <span class="_0 blank"></span>pe<span class="_1 blank"> </span>rsona<span class="_3 blank"></span>l<span class="_0 blank"></span>i<span class="_1 blank"> </span>zado<span class="_0 blank"></span> <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>uma<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>m<span class="_3 blank"></span>presa <span class="_1 blank"> </span>X. Esta<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e<span class="_1 blank"> </span>sa possu<span class="_3 blank"></span>i<span class="_1 blank"> </span> <span class="_1 blank"> </span>no <span class="_5 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>u<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y52 ff1 fs0 fc0 sc0 ls0 ws2">pr<span class="_0 blank"></span>ocesso <span class="_2 blank"> </span>i<span class="_1 blank"> </span>ndust<span class="_0 blank"></span>ria<span class="_a blank"></span>l<span class="_1 blank"> </span> <span class="_6 blank"> </span>vá<span class="_0 blank"></span>rias <span class="_4 blank"> </span>e<span class="_1 blank"> </span>ta<span class="_0 blank"></span>pa<span class="_0 blank"></span>s <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>pr<span class="_0 blank"></span>oduçã<span class="_0 blank"></span>o <span class="_4 blank"> </span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>té<span class="_1 blank"> </span>m<span class="_a blank"></span> <span class="_6 blank"> </span>a <span class="_6 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>gui<span class="_3 blank"></span>nte<span class="_0 blank"></span> <span class="_6 blank"> </span>com<span class="_0 blank"></span>posiçã<span class="_0 blank"></span>o<span class="_3 blank"></span> <span class="_6 blank"> </span>dos <span class="_6 blank"> </span>cu<span class="_a blank"></span>stos<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y53 ff1 fs0 fc0 sc0 ls0 ws2">va<span class="_0 blank"></span>riá<span class="_0 blank"></span>ve<span class="_1 blank"> </span>i<span class="_1 blank"> </span>s <span class="_1 blank"> </span>do <span class="_1 blank"> </span>s<span class="_0 blank"></span>eu <span class="_5 blank"> </span>pro<span class="_0 blank"></span>duto <span class="_1 blank"> </span>A: o <span class="_5 blank"> </span>va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span> <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>0<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>m <span class="_1 blank"> </span>ma<span class="_0 blank"></span>té<span class="_1 blank"> </span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_1 blank"> </span>-<span class="_1 blank"> </span>prima<span class="_0 blank"></span>, <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>8<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span> <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>mã<span class="_0 blank"></span>o <span class="_1 blank"> </span>d<span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>obra<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y54 ff1 fs0 fc0 sc0 ls0 ws2">dire<span class="_1 blank"> </span>ta<span class="_0 blank"></span>, <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>2<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span> <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>e<span class="_1 blank"> </span>ne<span class="_1 blank"> </span>r<span class="_0 blank"></span>g<span class="_3 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>e<span class="_0 blank"></span>l<span class="_1 blank"> </span>é<span class="_1 blank"> </span>tr<span class="_0 blank"></span>ica<span class="_0 blank"></span>. <span class="_5 blank"> </span>S<span class="_3 blank"></span>e<span class="_1 blank"> </span>u <span class="_1 blank"> </span>pr<span class="_a blank"></span>e<span class="_1 blank"> </span>ço <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>nda<span class="_0 blank"></span> é <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>5<span class="_0 blank"></span>0<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>os <span class="_1 blank"> </span>custo<span class="_0 blank"></span>s <span class="_5 blank"> </span>fi<span class="_1 blank"> </span>xos<span class="_3 blank"></span> <span class="_5 blank"> </span>tot<span class="_0 blank"></span>ais<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y36 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>stã<span class="_0 blank"></span>o <span class="_1 blank"> </span>na<span class="_0 blank"></span> <span class="_5 blank"> </span>or<span class="_0 blank"></span>de<span class="_1 blank"> </span>m <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_2 blank"> </span>6<span class="_0 blank"></span>.0<span class="_0 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_5 blank"> </span> <span class="_5 blank"> </span>Com <span class="_1 blank"> </span>ba<span class="_0 blank"></span>se<span class="_1 blank"> </span> <span class="_1 blank"> </span>ne<span class="_1 blank"> </span>stas i<span class="_1 blank"> </span>nf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>ções, <span class="_5 blank"> </span>ap<span class="_0 blank"></span>ure <span class="_5 blank"> </span>o <span class="_1 blank"> </span>ponto de<span class="_1 blank"> </span> <span class="_5 blank"> </span>e<span class="_1 blank"> </span>qu<span class="_3 blank"></span>i<span class="_1 blank"> </span>lí<span class="_1 blank"> </span>br<span class="_a blank"></span>i<span class="_1 blank"> </span>o<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y1a ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>m <span class="_6 blank"> </span>qua<span class="_0 blank"></span>nt<span class="_0 blank"></span>i<span class="_0 blank"></span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span>s<span class="_3 blank"></span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span>s<span class="_3 blank"></span>se <span class="_6 blank"> </span>pr<span class="_0 blank"></span>odut<span class="_0 blank"></span>o, <span class="_2 blank"> </span>os <span class="_6 blank"> </span>va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_a blank"></span>e<span class="_1 blank"> </span>s <span class="_6 blank"> </span>das<span class="_a blank"></span> <span class="_6 blank"> </span>rec<span class="_3 blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>ta<span class="_0 blank"></span>s <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>nda<span class="_0 blank"></span>s <span class="_6 blank"> </span>to<span class="_5 blank"> </span>ta<span class="_0 blank"></span>i<span class="_0 blank"></span>s, <span class="_6 blank"> </span>cust<span class="_0 blank"></span>os<span class="_3 blank"></span> <span class="_6 blank"> </span>var<span class="_0 blank"></span>iáve<span class="_3 blank"></span>i<span class="_1 blank"> </span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y1b ff1 fs0 fc0 sc0 ls0 ws2">tot<span class="_0 blank"></span>ais <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>ma<span class="_0 blank"></span>r<span class="_0 blank"></span>ge<span class="_1 blank"> </span>m <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>cont<span class="_0 blank"></span>ribui<span class="_1 blank"> </span>çã<span class="_3 blank"></span>o <span class="_5 blank"> </span>unitá<span class="_0 blank"></span>ria. <span class="_1 blank"> </span>Com re<span class="_0 blank"></span>laç<span class="_0 blank"></span>ão às <span class="_1 blank"> </span>i<span class="_1 blank"> </span>nform<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_1 blank"> </span>sol<span class="_0 blank"></span>i<span class="_1 blank"> </span>c<span class="_0 blank"></span>i<span class="_1 blank"> </span>ta<span class="_0 blank"></span>da<span class="_0 blank"></span>s, <span class="_5 blank"> </span>assoc<span class="_0 blank"></span>i<span class="_0 blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y1c ff1 fs0 fc0 sc0 ls0 ws2">os <span class="_0 blank"></span>i<span class="_1 blank"> </span>tens, ut<span class="_0 blank"></span>i<span class="_0 blank"></span>l<span class="_1 blank"> </span>izand<span class="_a blank"></span>o o <span class="_0 blank"></span>c<span class="_0 blank"></span>ódi<span class="_1 blank"> </span>go <span class="_0 blank"></span>a<span class="_0 blank"></span> segui<span class="_1 blank"> </span>r<span class="_0 blank"></span>:<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y1d ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>III <span class="_0 blank"></span>) PE<span class="_0 blank"></span> - Pont<span class="_0 blank"></span>o <span class="_0 blank"></span>de<span class="_1 blank"> </span> E<span class="_0 blank"></span>quil<span class="_1 blank"> </span>í<span class="_1 blank"> </span>br<span class="_a blank"></span>i<span class="_1 blank"> </span>o.<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y55 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>IV <span class="_0 blank"></span>) Custo<span class="_0 blank"></span> Va<span class="_0 blank"></span>riá<span class="_0 blank"></span>ve<span class="_1 blank"> </span>l<span class="_1 blank"> </span> Un<span class="_a blank"></span>i<span class="_1 blank"> </span>tá<span class="_0 blank"></span>rio.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y56 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>II <span class="_0 blank"></span>) Cust<span class="_0 blank"></span>os Va<span class="_0 blank"></span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>áv<span class="_0 blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>s T<span class="_0 blank"></span>ot<span class="_0 blank"></span>ai<span class="_1 blank"> </span><span class="ls5 ws4">s.<span class="_3 blank"></span><span class="ls0 ws2"> </span></span></div><div class="t m0 x0 h1 y3d ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>I <span class="_0 blank"></span>) Ma<span class="_0 blank"></span>r<span class="_0 blank"></span>ge<span class="_1 blank"> </span>m <span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>Contr<span class="_0 blank"></span>i<span class="_1 blank"> </span>buiçã<span class="_0 blank"></span>o <span class="_0 blank"></span>U<span class="_1 blank"> </span>nitá<span class="_0 blank"></span>ria.<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y3e ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>R$<span class="_3 blank"></span> 30<span class="_0 blank"></span>,00<span class="_3 blank"></span>.<span class="_4 blank"> </span> </div><div class="t m0 x0 h1 y57 ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>R$<span class="_3 blank"></span> 4<span class="_3 blank"></span>.0<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_4 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_5 blank"> </span> </span></div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf4" class="pf w0 h0" data-page-no="4"><div class="pc pc4 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>2<span class="_0 blank"></span>0<span class="_0 blank"></span>0<span class="_0 blank"></span> peça<span class="_0 blank"></span>s.<span class="_5 blank"> </span> </span></div><div class="t m0 x0 h1 y40 ff1 fs0 fc0 sc0 ls1 ws1">IV<span class="ls0 ws2">-<span class="_1 blank"> </span> R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_0 blank"></span>2<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>00<span class="_3 blank"></span>.<span class="_4 blank"> </span> </span></div><div class="t m0 x0 h1 y41 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y58 ff1 fs0 fc0 sc0 ls0 ws2">7<span class="_0 blank"></span>-<span class="_1 blank"> </span>Existe<span class="_0 blank"></span> <span class="_6 blank"> </span>na<span class="_0 blank"></span> <span class="_6 blank"> </span>Conta<span class="_0 blank"></span>bi<span class="_3 blank"></span>l<span class="_1 blank"> </span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>um<span class="_3 blank"></span> <span class="_6 blank"> </span>de<span class="_0 blank"></span>monst<span class="_0 blank"></span>ra<span class="_0 blank"></span>tivo <span class="_6 blank"> </span>ch<span class="_0 blank"></span>am<span class="_0 blank"></span>ado<span class="_0 blank"></span> <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_7 blank"> </span>D<span class="_a blank"></span>e<span class="_1 blank"> </span>mon<span class="_0 blank"></span>stra<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão <span class="_6 blank"> </span>do<span class="_0 blank"></span> <span class="_6 blank"> </span>R<span class="_a blank"></span>e<span class="_1 blank"> </span>sul<span class="_1 blank"> </span>ta<span class="_0 blank"></span>do<span class="_3 blank"></span> <span class="_6 blank"> </span>do<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y59 ff1 fs0 fc0 sc0 ls0 ws2">Exerc<span class="_0 blank"></span>í<span class="_1 blank"> </span>cio<span class="_3 blank"></span> <span class="_1 blank"> </span>(<span class="_1 blank"> </span>DR<span class="_3 blank"></span>E),<span class="_1 blank"> </span> <span class="_1 blank"> </span>cu<span class="_3 blank"></span>jo <span class="_1 blank"> </span>o<span class="_3 blank"></span>bje<span class="_5 blank"> </span>t<span class="_a blank"></span>i<span class="_1 blank"> </span>vo <span class="_0 blank"></span>é<span class="_1 blank"> </span> demon<span class="_a blank"></span>stra<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_1 blank"> </span>a <span class="_1 blank"> </span>f<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>do<span class="_3 blank"></span> <span class="_1 blank"> </span>resu<span class="_3 blank"></span>l<span class="_1 blank"> </span>ta<span class="_0 blank"></span>do <span class="_4 blank"> </span>l<span class="_0 blank"></span>í<span class="_1 blank"> </span>qui<span class="_3 blank"></span>do <span class="_0 blank"></span>e<span class="_1 blank"> </span>m <span class="_1 blank"> </span>um<span class="_3 blank"></span> <span class="_0 blank"></span>e<span class="_1 blank"> </span>x<span class="_1 blank"> </span>e<span class="_1 blank"> </span>r<span class="_0 blank"></span>cíc<span class="_3 blank"></span>io<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y5a ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>tr<span class="_0 blank"></span>avés <span class="_6 blank"> </span>do <span class="_6 blank"> </span>confr<span class="_0 blank"></span>onto <span class="_6 blank"> </span>da<span class="_0 blank"></span>s <span class="_6 blank"> </span>rec<span class="_a blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>ta<span class="_0 blank"></span>s, <span class="_7 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>sp<span class="_3 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>s <span class="_2 blank"> </span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>resu<span class="_3 blank"></span>l<span class="_1 blank"> </span>ta<span class="_0 blank"></span>dos <span class="_6 blank"> </span>a<span class="_0 blank"></span>pura<span class="_0 blank"></span>dos, <span class="_6 blank"> </span>g<span class="_a blank"></span>e<span class="_5 blank"> </span>r<span class="_0 blank"></span>and<span class="_0 blank"></span>o <span class="_6 blank"> </span>i<span class="_1 blank"> </span>nforma<span class="_0 blank"></span>ç<span class="_0 blank"></span>õ<span class="_3 blank"></span>e<span class="_1 blank"> </span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y5b ff1 fs0 fc0 sc0 ls0 ws2">signi<span class="_1 blank"> </span>f<span class="_0 blank"></span>ica<span class="_0 blank"></span>tivas <span class="_4 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>a <span class="_4 blank"> </span>tom<span class="_0 blank"></span>ad<span class="_0 blank"></span>a <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_4 blank"> </span>de<span class="_1 blank"> </span>c<span class="_3 blank"></span>isão. <span class="_4 blank"> </span>A <span class="_4 blank"> </span>DR<span class="_0 blank"></span>E<span class="_0 blank"></span> <span class="_2 blank"> </span>é<span class="_1 blank"> </span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>x<span class="_1 blank"> </span>tr<span class="_0 blank"></span>e<span class="_1 blank"> </span>ma<span class="_0 blank"></span>m<span class="_a blank"></span>e<span class="_1 blank"> </span>nte<span class="_1 blank"> </span> <span class="_1 blank"> </span>i<span class="_1 blank"> </span>mpor<span class="_0 blank"></span>ta<span class="_0 blank"></span>nte <span class="_2 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>av<span class="_0 blank"></span>ali<span class="_1 blank"> </span>a<span class="_0 blank"></span>r <span class="_4 blank"> </span>o<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y5c ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span>se<span class="_0 blank"></span>mpen<span class="_3 blank"></span>ho <span class="_1 blank"> </span>da <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span> e <span class="_5 blank"> </span>a<span class="_0 blank"></span> ef<span class="_1 blank"> </span>i<span class="_1 blank"> </span>c<span class="_a blank"></span>i<span class="_1 blank"> </span>ê<span class="_1 blank"> </span>nc<span class="_a blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>dos <span class="_1 blank"> </span>g<span class="_3 blank"></span>e<span class="_1 blank"> </span>stor<span class="_0 blank"></span>e<span class="_1 blank"> </span>s<span class="_3 blank"></span> <span class="_1 blank"> </span>par<span class="_0 blank"></span>a at<span class="_1 blank"> </span>i<span class="_1 blank"> </span>ngir <span class="_1 blank"> </span>o <span class="_1 blank"> </span>r<span class="_a blank"></span>e<span class="_1 blank"> </span>sul<span class="_1 blank"> </span>ta<span class="_0 blank"></span>do <span class="_1 blank"> </span>p<span class="_3 blank"></span>ositi<span class="_1 blank"> </span>v<span class="_3 blank"></span>o. <span class="_1 blank"> </span>Ent<span class="_0 blank"></span>ã<span class="_0 blank"></span>o,<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y26 ff1 fs0 fc0 sc0 ls0 ws2">o <span class="_4 blank"> </span>l<span class="_1 blank"> </span>ucr<span class="_0 blank"></span>o <span class="_4 blank"> </span>é<span class="_1 blank"> </span> <span class="_2 blank"> </span>o <span class="_4 blank"> </span>obje<span class="_1 blank"> </span>tivo <span class="_2 blank"> </span>pr<span class="_0 blank"></span>i<span class="_0 blank"></span>ncipa<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_4 blank"> </span>das <span class="_4 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>s. <span class="_2 blank"> </span>Sobr<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>as <span class="_4 blank"> </span>cont<span class="_0 blank"></span>as <span class="_4 blank"> </span>co<span class="_0 blank"></span>ntá<span class="_0 blank"></span>be<span class="_1 blank"> </span>i<span class="_1 blank"> </span>s <span class="_4 blank"> </span>resp<span class="_0 blank"></span>ectiva<span class="_0 blank"></span>s <span class="_2 blank"> </span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>ca<span class="_0 blank"></span>da<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y5d ff1 fs0 fc0 sc0 ls0 ws2">gr<span class="_0 blank"></span>upo <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>conta<span class="_3 blank"></span>s <span class="_5 blank"> </span>do <span class="_1 blank"> </span>resul<span class="_1 blank"> </span>ta<span class="_0 blank"></span>do <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>uma<span class="_0 blank"></span> <span class="_5 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>, <span class="_5 blank"> </span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>assim <span class="_1 blank"> </span>cont<span class="_0 blank"></span>ribu<span class="_3 blank"></span>i<span class="_1 blank"> </span>r<span class="_0 blank"></span> <span class="_5 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>o <span class="_1 blank"> </span>bom <span class="_1 blank"> </span>cont<span class="_0 blank"></span>ro<span class="_0 blank"></span>l<span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>dos </div><div class="t m0 x0 h1 y5e ff1 fs0 fc0 sc0 ls0 ws2">ga<span class="_0 blank"></span>stos, <span class="_6 blank"> </span>que <span class="_7 blank"> </span>é<span class="_1 blank"> </span> <span class="_6 blank"> </span>a<span class="_0 blank"></span>ssunto <span class="_6 blank"> </span>in<span class="_3 blank"></span>e<span class="_1 blank"> </span>re<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>à <span class="_6 blank"> </span>Cont<span class="_0 blank"></span>ab<span class="_0 blank"></span>i<span class="_1 blank"> </span>l<span class="_1 blank"> </span>id<span class="_5 blank"> </span>ad<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>Custos<span class="_3 blank"></span>, <span class="_6 blank"> </span>assoc<span class="_0 blank"></span>ie<span class="_5 blank"> </span> <span class="_6 blank"> </span>os <span class="_6 blank"> </span>ite<span class="_0 blank"></span>ns, <span class="_6 blank"> </span>util<span class="_0 blank"></span>i<span class="_1 blank"> </span>zan<span class="_0 blank"></span>do <span class="_6 blank"> </span>o<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y49 ff1 fs0 fc0 sc0 ls0 ws2">có<span class="_0 blank"></span>di<span class="_1 blank"> </span>go <span class="_0 blank"></span>a<span class="_0 blank"></span> segui<span class="_1 blank"> </span>r:<span class="_a blank"></span> </div><div class="t m0 x0 h1 y4a ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>Bene<span class="_0 blank"></span>f<span class="_1 blank"> </span>íci<span class="_0 blank"></span>os. <span class="_0 blank"></span> </div><div class="t m0 x0 h1 y2b ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>U<span class="_1 blank"> </span>til<span class="_0 blank"></span>idad<span class="_a blank"></span>e<span class="_1 blank"> </span>s.<span class="_0 blank"></span> </span></div><div class="t m0 x0 h1 y2c ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Pe<span class="_1 blank"> </span>s<span class="_3 blank"></span>soal.<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y4b ff1 fs0 fc0 sc0 ls0 ws2">( I <span class="_0 blank"></span> <span class="_0 blank"></span>) D<span class="_0 blank"></span>e<span class="_1 blank"> </span>spe<span class="_1 blank"> </span>sa<span class="_0 blank"></span>s c<span class="_0 blank"></span>om <span class="_0 blank"></span>gr<span class="_0 blank"></span>at<span class="_0 blank"></span>i<span class="_1 blank"> </span>fi<span class="_1 blank"> </span>ca<span class="_0 blank"></span>çõ<span class="_0 blank"></span>e<span class="_1 blank"> </span>s a<span class="_0 blank"></span> <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>gad<span class="_0 blank"></span>o<span class="_3 blank"></span>s. <span class="_1 blank"> </span> </div><div class="t m0 x0 h1 y4c ff1 fs0 fc0 sc0 ls0 ws2">( III <span class="_0 blank"></span> <span class="_0 blank"></span>) D<span class="_0 blank"></span>e<span class="_1 blank"> </span>spesas <span class="_0 blank"></span>com<span class="_0 blank"></span> fé<span class="_1 blank"> </span>ria<span class="_0 blank"></span>s.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y4d ff1 fs0 fc0 sc0 ls0 ws2">( II <span class="_0 blank"></span> ) <span class="_0 blank"></span>Despe<span class="_1 blank"> </span>sa <span class="_0 blank"></span>co<span class="_0 blank"></span>m <span class="_0 blank"></span>ág<span class="_0 blank"></span>ua. </div><div class="t m0 x0 h1 y5f ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y60 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y61 ff1 fs0 fc0 sc0 ls0 ws2">8<span class="_0 blank"></span>-<span class="_1 blank"> </span>A <span class="_b blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span> <span class="_b blank"> </span>i<span class="_1 blank"> </span>ndu<span class="_3 blank"></span>str<span class="_0 blank"></span>ial <span class="_b blank"> </span>P2B<span class="_0 blank"></span> <span class="_b blank"> </span>e<span class="_0 blank"></span>stá<span class="_0 blank"></span> <span class="_b blank"> </span>pr<span class="_0 blank"></span>oduzi<span class="_1 blank"> </span>n<span class="_3 blank"></span>do <span class="_b blank"> </span>d<span class="_a blank"></span>e<span class="_5 blank"> </span>term<span class="_0 blank"></span>i<span class="_0 blank"></span>na<span class="_0 blank"></span>do <span class="_b blank"> </span>prod<span class="_0 blank"></span>uto <span class="_8 blank"> </span>e <span class="_8 blank"> </span>e<span class="_1 blank"> </span>stá <span class="_b blank"> </span>a<span class="_0 blank"></span>dquiri<span class="_3 blank"></span>ndo<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y62 ff1 fs0 fc0 sc0 ls0 ws2">ma<span class="_0 blank"></span>téria-prima<span class="_0 blank"></span> <span class="_8 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_8 blank"> </span>otimizar<span class="_0 blank"></span> <span class="_8 blank"> </span>a<span class="_0 blank"></span> <span class="_8 blank"> </span>sua <span class="_c blank"> </span>pr<span class="_0 blank"></span>oduçã<span class="_0 blank"></span>o<span class="_5 blank"> </span> <span class="_c blank"> </span>(<span class="_1 blank"> </span>util<span class="_1 blank"> </span>i<span class="_1 blank"> </span>za<span class="_0 blank"></span>do <span class="_8 blank"> </span>no <span class="_c blank"> </span>proc<span class="_0 blank"></span>e<span class="_1 blank"> </span>s<span class="_3 blank"></span>so <span class="_8 blank"> </span>pro<span class="_0 blank"></span>dutivo)<span class="_0 blank"></span>. <span class="_c blank"> </span>Ne<span class="_1 blank"> </span>st<span class="_3 blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y63 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>nte<span class="_1 blank"> </span>xto, <span class="_1 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>a <span class="_1 blank"> </span>a<span class="_0 blank"></span>qui<span class="_1 blank"> </span>siçã<span class="_0 blank"></span>o <span class="_1 blank"> </span>dessa<span class="_0 blank"></span>s <span class="_1 blank"> </span>ma<span class="_0 blank"></span>térias<span class="_0 blank"></span>-<span class="_1 blank"> </span>pr<span class="_0 blank"></span>i<span class="_1 blank"> </span>ma<span class="_0 blank"></span>s, <span class="_5 blank"> </span>a<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_5 blank"> </span>mpr<span class="_a blank"></span>esa <span class="_1 blank"> </span>ne<span class="_1 blank"> </span>c<span class="_a blank"></span>e<span class="_1 blank"> </span>ss<span class="_3 blank"></span>i<span class="_1 blank"> </span>ta<span class="_0 blank"></span> <span class="_5 blank"> </span>a<span class="_0 blank"></span>pura<span class="_3 blank"></span>r <span class="_1 blank"> </span>os <span class="_1 blank"> </span>se<span class="_5 blank"> </span>guint<span class="_a blank"></span>e<span class="_1 blank"> </span>s<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y64 ff1 fs0 fc0 sc0 ls0 ws2">va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span>e<span class="_1 blank"> </span>s na<span class="_0 blank"></span> <span class="_0 blank"></span>sua<span class="_0 blank"></span> c<span class="_0 blank"></span>omposiçã<span class="_0 blank"></span>o: </div><div class="t m0 x0 h1 y65 ff1 fs0 fc0 sc0 ls0 ws2">Qu<span class="_0 blank"></span>ant<span class="_0 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span>: <span class="_0 blank"></span>1<span class="_0 blank"></span>.1<span class="_0 blank"></span>0<span class="_0 blank"></span>0<span class="_0 blank"></span> <span class="_0 blank"></span>pe<span class="_1 blank"> </span>ça<span class="_0 blank"></span>s.<span class="_4 blank"> </span> </div><div class="t m0 x0 h1 y66 ff1 fs0 fc0 sc0 ls0 ws2">Valor<span class="_0 blank"></span> do<span class="_0 blank"></span> pr<span class="_0 blank"></span>odut<span class="_0 blank"></span>o: <span class="_0 blank"></span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </div><div class="t m0 x0 h1 y67 ff1 fs0 fc0 sc0 ls0 ws2">ICMS: <span class="_0 blank"></span>1<span class="_0 blank"></span>7<span class="_3 blank"></span>%<span class="_1 blank"> </span> <span class="_0 blank"></span>no <span class="_0 blank"></span>prod<span class="_0 blank"></span>uto. </div><div class="t m0 x0 h1 y68 ff1 fs0 fc0 sc0 ls0 ws2">IPI: <span class="_0 blank"></span>1<span class="_0 blank"></span>0<span class="_0 blank"></span>%<span class="_5 blank"> </span> </div><div class="t m0 x0 h1 y69 ff1 fs0 fc0 sc0 ls0 ws2">Com <span class="_c blank"> </span>e<span class="_0 blank"></span>ssas <span class="_c blank"> </span>i<span class="_1 blank"> </span>n<span class="_3 blank"></span>form<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s<span class="_3 blank"></span> <span class="_8 blank"> </span>a<span class="_0 blank"></span>pure <span class="_9 blank"> </span>o <span class="_c blank"> </span>valor<span class="_0 blank"></span> <span class="_9 blank"> </span>da<span class="_0 blank"></span> <span class="_8 blank"> </span>ma<span class="_0 blank"></span>téria<span class="_1 blank"> </span>-<span class="_0 blank"></span>pr<span class="_0 blank"></span>i<span class="_1 blank"> </span>ma<span class="_0 blank"></span>, <span class="_8 blank"> </span>va<span class="_0 blank"></span>l<span class="_0 blank"></span>or <span class="_c blank"> </span>dos i<span class="_1 blank"> </span>mpost<span class="_0 blank"></span>os<span class="_3 blank"></span>, <span class="_8 blank"> </span>va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_a blank"></span> <span class="_8 blank"> </span>do<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y6a ff1 fs0 fc0 sc0 ls0 ws2">fornece<span class="_0 blank"></span>dor<span class="_0 blank"></span> <span class="_b blank"> </span>a <span class="_b blank"> </span>pa<span class="_0 blank"></span>ga<span class="_0 blank"></span>r <span class="_c blank"> </span>e<span class="_1 blank"> </span> <span class="_8 blank"> </span>e<span class="_1 blank"> </span>f<span class="_0 blank"></span>etue<span class="_0 blank"></span> <span class="_b blank"> </span>a <span class="_b blank"> </span>c<span class="_0 blank"></span>onta<span class="_0 blank"></span>bi<span class="_3 blank"></span>l<span class="_1 blank"> </span>i<span class="_1 blank"> </span>zaç<span class="_0 blank"></span>ã<span class="_0 blank"></span>o <span class="_b blank"> </span>das <span class="_c blank"> </span>opera<span class="_0 blank"></span>çõe<span class="_3 blank"></span>s. <span class="_d blank"> </span>Em<span class="_0 blank"></span> <span class="_8 blank"> </span>se<span class="_1 blank"> </span>gu<span class="_3 blank"></span>ida, <span class="_b blank"> </span>a<span class="_0 blank"></span>ss<span class="_3 blank"></span>i<span class="_1 blank"> </span>nal<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_b blank"> </span>a<span class="_a blank"></span> </div><div class="t m0 x0 h1 y6b ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>l<span class="_1 blank"> </span>terna<span class="_0 blank"></span>tiva<span class="_0 blank"></span> COR<span class="_0 blank"></span>R<span class="_0 blank"></span>ET<span class="_3 blank"></span>A: </div><div class="t m0 x0 h1 y6c ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>X <span class="_0 blank"></span>) D<span class="_0 blank"></span> <span class="ff2 ls6">\u2013</span> <span class="_0 blank"></span>Ma<span class="_0 blank"></span>téria-prima<span class="_0 blank"></span> =<span class="_0 blank"></span> <span class="_0 blank"></span>R<span class="_0 blank"></span>$<span class="_1 blank"> </span> 9<span class="_3 blank"></span>1<span class="_0 blank"></span>.<span class="_4 blank"> </span>3<span class="_3 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_5 blank"> </span> </div><div class="t m0 x0 h1 y6d ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> ICMS<span class="_0 blank"></span> a<span class="_1 blank"> </span> <span class="_0 blank"></span>Recolhe<span class="_1 blank"> </span>r <span class="_0 blank"></span>=<span class="_0 blank"></span> <span class="_0 blank"></span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>8<span class="_0 blank"></span>.7<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf5" class="pf w0 h0" data-page-no="5"><div class="pc pc5 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> IPI <span class="_0 blank"></span>a<span class="_1 blank"> </span> R<span class="_0 blank"></span>ecolhe<span class="_1 blank"> </span>r <span class="_0 blank"></span>=<span class="_0 blank"></span> R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_1 blank"> </span>1<span class="_0 blank"></span>1<span class="_0 blank"></span>.<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y40 ff1 fs0 fc0 sc0 ls3 ws2">C <span class="_0 blank"></span><span class="ff2 ls0 ws3">\u2013<span class="ff1 ws2"> <span class="_0 blank"></span>For<span class="_0 blank"></span>ne<span class="_1 blank"> </span>cedores a<span class="_0 blank"></span> <span class="_0 blank"></span>Paga<span class="_0 blank"></span>r<span class="_0 blank"></span> =<span class="_3 blank"></span> R<span class="_1 blank"> </span>$<span class="_0 blank"></span> <span class="_0 blank"></span>1<span class="_1 blank"> </span>2<span class="_0 blank"></span>1<span class="_0 blank"></span>.<span class="_5 blank"> </span>00<span class="_3 blank"></span>0<span class="_0 blank"></span>,<span class="_4 blank"> </span>0<span class="_0 blank"></span>0<span class="_3 blank"></span>.<span class="_2 blank"> </span> </span></span></div><div class="t m0 x0 h1 y41 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> ) <span class="_0 blank"></span>D <span class="_0 blank"></span><span class="ff2 ls6">\u2013<span class="ff1 ls0"> <span class="_0 blank"></span>Mat<span class="_0 blank"></span>é<span class="_1 blank"> </span>ria-prima<span class="_0 blank"></span> <span class="_0 blank"></span>= <span class="_0 blank"></span>R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_0 blank"></span>1<span class="_0 blank"></span>4<span class="_1 blank"> </span>0<span class="_0 blank"></span>.0<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y58 ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> ICMS<span class="_0 blank"></span> a<span class="_1 blank"> </span> <span class="_0 blank"></span>Recolhe<span class="_1 blank"> </span>r <span class="_0 blank"></span>= <span class="_0 blank"></span>R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_1 blank"> </span>1<span class="_0 blank"></span>7<span class="_0 blank"></span>.0<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>00<span class="_3 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y6e ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> IPI <span class="_0 blank"></span>a<span class="_1 blank"> </span> R<span class="_0 blank"></span>ecolhe<span class="_1 blank"> </span>r <span class="_0 blank"></span>=<span class="_0 blank"></span> R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_1 blank"> </span>1<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y6f ff1 fs0 fc0 sc0 ls3 ws2">C <span class="_0 blank"></span><span class="ff2 ls0 ws3">\u2013<span class="ff1 ws2"> <span class="_0 blank"></span>For<span class="_0 blank"></span>ne<span class="_1 blank"> </span>cedores a<span class="_0 blank"></span> <span class="_0 blank"></span>Paga<span class="_0 blank"></span>r<span class="_0 blank"></span> =<span class="_3 blank"></span> R<span class="_1 blank"> </span>$<span class="_0 blank"></span> <span class="_0 blank"></span>8<span class="_1 blank"> </span>3<span class="_0 blank"></span>.0<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y70 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> ) <span class="_0 blank"></span>D <span class="_0 blank"></span><span class="ff2 ls6">\u2013<span class="ff1 ls0"> <span class="_0 blank"></span>Mat<span class="_0 blank"></span>é<span class="_1 blank"> </span>ria-prima<span class="_0 blank"></span> <span class="_0 blank"></span>= <span class="_0 blank"></span>R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_0 blank"></span>8<span class="_0 blank"></span>3<span class="_0 blank"></span>.<span class="_5 blank"> </span>000<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y71 ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> ICMS<span class="_0 blank"></span> a<span class="_1 blank"> </span> <span class="_0 blank"></span>Recolhe<span class="_1 blank"> </span>r <span class="_0 blank"></span>=<span class="_0 blank"></span> <span class="_0 blank"></span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>4<span class="_0 blank"></span>.0<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y72 ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> IPI <span class="_0 blank"></span>a<span class="_1 blank"> </span> R<span class="_0 blank"></span>ecolhe<span class="_1 blank"> </span>r <span class="_0 blank"></span>=<span class="_0 blank"></span> R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_1 blank"> </span>1<span class="_0 blank"></span>7<span class="_0 blank"></span>.<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y73 ff1 fs0 fc0 sc0 ls3 ws2">C <span class="_0 blank"></span><span class="ff2 ls0 ws3">\u2013<span class="ff1 ws2"> <span class="_0 blank"></span>For<span class="_0 blank"></span>ne<span class="_1 blank"> </span>cedores a<span class="_0 blank"></span> <span class="_0 blank"></span>Paga<span class="_0 blank"></span>r<span class="_0 blank"></span> =<span class="_3 blank"></span> R<span class="_1 blank"> </span>$<span class="_0 blank"></span> <span class="_0 blank"></span>1<span class="_1 blank"> </span>1<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_5 blank"> </span>00<span class="_3 blank"></span>0<span class="_0 blank"></span>,<span class="_4 blank"> </span>0<span class="_0 blank"></span>0<span class="_3 blank"></span>.<span class="_2 blank"> </span> </span></span></div><div class="t m0 x0 h1 y74 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> ) <span class="_0 blank"></span>C <span class="ff2 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> M<span class="_0 blank"></span>at<span class="_0 blank"></span>é<span class="_1 blank"> </span>ria-prima<span class="_0 blank"></span> =<span class="_3 blank"></span> R<span class="_1 blank"> </span>$<span class="_0 blank"></span> <span class="_0 blank"></span>9<span class="_1 blank"> </span>3<span class="_0 blank"></span>.0<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y75 ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> ICMS<span class="_0 blank"></span> a<span class="_1 blank"> </span> <span class="_0 blank"></span>Recolhe<span class="_1 blank"> </span>r <span class="_0 blank"></span>=<span class="_0 blank"></span> <span class="_0 blank"></span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>2<span class="_0 blank"></span>7<span class="_0 blank"></span>.0<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y76 ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> IPI <span class="_0 blank"></span>a<span class="_1 blank"> </span> R<span class="_0 blank"></span>ecolhe<span class="_1 blank"> </span>r <span class="_0 blank"></span>=<span class="_0 blank"></span> R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_1 blank"> </span>1<span class="_0 blank"></span>1<span class="_0 blank"></span>.<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y77 ff1 fs0 fc0 sc0 ls4 ws2">D <span class="ff2 ls0 ws3">\u2013<span class="_0 blank"></span><span class="ff1 ws2"> For<span class="_0 blank"></span>ne<span class="_1 blank"> </span>cedores a<span class="_0 blank"></span> <span class="_0 blank"></span>Pag<span class="_0 blank"></span>ar<span class="_0 blank"></span> =<span class="_3 blank"></span> <span class="_5 blank"> </span>R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_5 blank"> </span>2<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>00<span class="_3 blank"></span>.<span class="_4 blank"> </span> </span></span></div><div class="t m0 x0 h1 y78 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y79 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y7a ff1 fs0 fc0 sc0 ls0 ws2">9<span class="_0 blank"></span>-<span class="_1 blank"> </span>As e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e<span class="_1 blank"> </span>sas, pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> te<span class="_1 blank"> </span>r<span class="_a blank"></span>e<span class="_1 blank"> </span>m o m<span class="_3 blank"></span>e<span class="_1 blank"> </span>l<span class="_0 blank"></span>hor<span class="_0 blank"></span> <span class="_9 blank"> </span>c<span class="_0 blank"></span>ontr<span class="_0 blank"></span>ol<span class="_0 blank"></span>e<span class="_1 blank"> </span> sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>a<span class="_0 blank"></span>s suas op<span class="_3 blank"></span>e<span class="_1 blank"> </span>ra<span class="_0 blank"></span>ç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s<span class="_3 blank"></span> <span class="_9 blank"> </span>e<span class="_1 blank"> </span> ma<span class="_0 blank"></span>nt<span class="_3 blank"></span>e<span class="_1 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>m<span class="_3 blank"></span> os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y7b ff1 fs0 fc0 sc0 ls0 ws2">registros s<span class="_3 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e <span class="_9 blank"> </span>a<span class="_0 blank"></span>tua<span class="_0 blank"></span>l<span class="_1 blank"> </span>izados<span class="_3 blank"></span> <span class="_9 blank"> </span>e<span class="_1 blank"> </span> com<span class="_a blank"></span> <span class="_9 blank"> </span>cert<span class="_0 blank"></span>a qua<span class="_0 blank"></span>l<span class="_0 blank"></span>idad<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>par<span class="_0 blank"></span>a se<span class="_1 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>m<span class="_3 blank"></span> util<span class="_0 blank"></span>i<span class="_1 blank"> </span>zad<span class="_0 blank"></span>os <span class="_9 blank"> </span>n<span class="_a blank"></span>o <span class="_9 blank"> </span>mom<span class="_a blank"></span>e<span class="_1 blank"> </span>nto<span class="_a blank"></span> </div><div class="t m0 x0 h1 y7c ff1 fs0 fc0 sc0 ls0 ws2">cert<span class="_0 blank"></span>o, <span class="_9 blank"> </span>ne<span class="_1 blank"> </span>c<span class="_a blank"></span>e<span class="_1 blank"> </span>ss<span class="_3 blank"></span>i<span class="_1 blank"> </span>ta<span class="_0 blank"></span>m da<span class="_0 blank"></span> <span class="_9 blank"> </span>e<span class="_1 blank"> </span>str<span class="_0 blank"></span>utur<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o de<span class="_1 blank"> </span> um<span class="_3 blank"></span> bom p<span class="_3 blank"></span>l<span class="_1 blank"> </span>an<span class="_0 blank"></span>o de c<span class="_0 blank"></span>onta<span class="_0 blank"></span>s. U<span class="_1 blank"> </span>m <span class="_6 blank"> </span>"pl<span class="_1 blank"> </span>ano<span class="_0 blank"></span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_9 blank"> </span>co<span class="_0 blank"></span>nta<span class="_0 blank"></span>s<span class="_3 blank"></span>"<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y7d ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>ntá<span class="_0 blank"></span>bi<span class="_1 blank"> </span>l <span class="_2 blank"> </span>t<span class="_a blank"></span>e<span class="_1 blank"> </span>m <span class="_2 blank"> </span>c<span class="_0 blank"></span>omo<span class="_3 blank"></span> <span class="_4 blank"> </span>f<span class="_1 blank"> </span>unç<span class="_0 blank"></span>ão<span class="_a blank"></span> <span class="_2 blank"> </span>pr<span class="_0 blank"></span>i<span class="_1 blank"> </span>ncipa<span class="_a blank"></span>l <span class="_2 blank"> </span>pos<span class="_3 blank"></span>si<span class="_1 blank"> </span>b<span class="_3 blank"></span>il<span class="_1 blank"> </span>i<span class="_1 blank"> </span>ta<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_2 blank"> </span>a<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>quad<span class="_0 blank"></span>a <span class="_4 blank"> </span>f<span class="_0 blank"></span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span> <span class="_4 blank"> </span>de <span class="_4 blank"> </span>co<span class="_0 blank"></span>ntr<span class="_0 blank"></span>ol<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>d<span class="_3 blank"></span>o <span class="_2 blank"> </span>pa<span class="_0 blank"></span>tr<span class="_0 blank"></span>i<span class="_1 blank"> </span>môn<span class="_a blank"></span>i<span class="_1 blank"> </span>o<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y7e ff1 fs0 fc0 sc0 ls0 ws2">da<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>nti<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>sua<span class="_0 blank"></span> <span class="_5 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>sp<span class="_3 blank"></span>e<span class="_1 blank"> </span>ctiva<span class="_0 blank"></span> <span class="_4 blank"> </span>c<span class="_0 blank"></span>onta<span class="_0 blank"></span>bil<span class="_1 blank"> </span>i<span class="_0 blank"></span>za<span class="_0 blank"></span>çã<span class="_0 blank"></span>o. <span class="_1 blank"> </span>Essa<span class="_0 blank"></span> <span class="_1 blank"> </span>f<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span> <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>cont<span class="_0 blank"></span>role<span class="_1 blank"> </span> <span class="_1 blank"> </span>se<span class="_1 blank"> </span> <span class="_5 blank"> </span>far<span class="_0 blank"></span>á <span class="_1 blank"> </span>pe<span class="_0 blank"></span>lo <span class="_1 blank"> </span>re<span class="_1 blank"> </span>gistro<span class="_0 blank"></span> <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y7f ff1 fs0 fc0 sc0 ls0 ws2">tod<span class="_0 blank"></span>as <span class="_1 blank"> </span>a<span class="_0 blank"></span>s <span class="_5 blank"> </span>tr<span class="_0 blank"></span>a<span class="_0 blank"></span>nsaç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_1 blank"> </span>dos <span class="_1 blank"> </span>e<span class="_1 blank"> </span>ve<span class="_1 blank"> </span>nt<span class="_3 blank"></span>os <span class="_1 blank"> </span>e<span class="_1 blank"> </span>conôm<span class="_a blank"></span>icos, <span class="_0 blank"></span>e<span class="_1 blank"> </span>m <span class="_1 blank"> </span>"<span class="_1 blank"> </span>cont<span class="_0 blank"></span>as<span class="_a blank"></span>"<span class="_1 blank"> </span> <span class="_5 blank"> </span>com<span class="_0 blank"></span> <span class="_1 blank"> </span>o <span class="_5 blank"> </span>uso <span class="_1 blank"> </span>de<span class="_1 blank"> </span> livros <span class="_1 blank"> </span>co<span class="_0 blank"></span>ntá<span class="_0 blank"></span>b<span class="_3 blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>s <span class="_1 blank"> </span>d<span class="_3 blank"></span>e </div><div class="t m0 x0 h1 y80 ff1 fs0 fc0 sc0 ls0 ws2">ma<span class="_0 blank"></span>ne<span class="_1 blank"> </span>ira<span class="_0 blank"></span> <span class="_b blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_b blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_e blank"> </span>t<span class="_a blank"></span>e<span class="_1 blank"> </span>nha,<span class="_a blank"></span> <span class="_e blank"> </span>rá<span class="_0 blank"></span>pida<span class="_0 blank"></span> <span class="_8 blank"> </span>e<span class="_1 blank"> </span> <span class="_b blank"> </span>pr<span class="_3 blank"></span>e<span class="_1 blank"> </span>cisa<span class="_0 blank"></span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>nte,<span class="_0 blank"></span> <span class="_b blank"> </span>o <span class="_b blank"> </span>va<span class="_a blank"></span>lor <span class="_c blank"> </span>e<span class="_1 blank"> </span> <span class="_b blank"> </span>a <span class="_b blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>scr<span class="_0 blank"></span>içã<span class="_0 blank"></span>o <span class="_b blank"> </span>d<span class="_3 blank"></span>os <span class="_8 blank"> </span>e<span class="_1 blank"> </span>l<span class="_0 blank"></span>e<span class="_1 blank"> </span>me<span class="_0 blank"></span>nt<span class="_0 blank"></span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y81 ff1 fs0 fc0 sc0 ls0 ws2">pa<span class="_0 blank"></span>tr<span class="_0 blank"></span>i<span class="_1 blank"> </span>monia<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_6 blank"> </span>da<span class="_0 blank"></span> <span class="_6 blank"> </span>e<span class="_1 blank"> </span>nti<span class="_1 blank"> </span>dad<span class="_a blank"></span>e<span class="_1 blank"> </span>, <span class="_7 blank"> </span>a<span class="_0 blank"></span>l<span class="_0 blank"></span>é<span class="_1 blank"> </span>m <span class="_6 blank"> </span>do <span class="_6 blank"> </span>va<span class="_0 blank"></span>lor <span class="_6 blank"> </span>da<span class="_0 blank"></span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span>scr<span class="_0 blank"></span>içã<span class="_0 blank"></span>o <span class="_6 blank"> </span>dos <span class="_6 blank"> </span>principa<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_6 blank"> </span>fato<span class="_0 blank"></span>res <span class="_7 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>ga<span class="_0 blank"></span>stos <span class="_6 blank"> </span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y82 ff1 fs0 fc0 sc0 ls0 ws2">recebi<span class="_1 blank"> </span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>nto<span class="_0 blank"></span>s. <span class="_2 blank"> </span>N<span class="_3 blank"></span>o <span class="_2 blank"> </span>que <span class="_2 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>f<span class="_0 blank"></span>e<span class="_1 blank"> </span>re <span class="_2 blank"> </span>à<span class="_0 blank"></span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>str<span class="_0 blank"></span>utu<span class="_0 blank"></span>ra<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>um<span class="_0 blank"></span> <span class="_2 blank"> </span>bom <span class="_4 blank"> </span>plano<span class="_0 blank"></span> <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_4 blank"> </span>cont<span class="_0 blank"></span>as, <span class="_4 blank"> </span>classi<span class="_3 blank"></span>f<span class="_1 blank"> </span>i<span class="_1 blank"> </span>qu<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>V<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y83 ff1 fs0 fc0 sc0 ls0 ws2">pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_0 blank"></span>as <span class="_0 blank"></span>se<span class="_1 blank"> </span>ntença<span class="_0 blank"></span>s <span class="_0 blank"></span>ve<span class="_1 blank"> </span>rda<span class="_0 blank"></span>dei<span class="_1 blank"> </span>ra<span class="_0 blank"></span>s <span class="_0 blank"></span>e<span class="_1 blank"> </span> F <span class="_0 blank"></span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_0 blank"></span>as <span class="_0 blank"></span>falsas: </div><div class="t m0 x0 h1 y84 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_9 blank"> </span> V<span class="_1 blank"> </span> <span class="_6 blank"> </span>)<span class="_1 blank"> </span> <span class="_9 blank"> </span>D<span class="_0 blank"></span>e<span class="_1 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span> at<span class="_a blank"></span>e<span class="_1 blank"> </span>nde<span class="_1 blank"> </span>r<span class="_0 blank"></span> <span class="_9 blank"> </span>pr<span class="_a blank"></span>i<span class="_1 blank"> </span>ma<span class="_0 blank"></span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>me<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>à<span class="_0 blank"></span>s <span class="_9 blank"> </span>n<span class="_3 blank"></span>e<span class="_1 blank"> </span>cess<span class="_3 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_0 blank"></span>s <span class="_9 blank"> </span>e<span class="_0 blank"></span>s<span class="_5 blank"> </span>pe<span class="_1 blank"> </span>c<span class="_a blank"></span>í<span class="_1 blank"> </span>fi<span class="_1 blank"> </span>ca<span class="_0 blank"></span>s d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>ca<span class="_0 blank"></span>da<span class="_0 blank"></span> em<span class="_0 blank"></span>presa <span class="_6 blank"> </span>e <span class="_9 blank"> </span>à<span class="_0 blank"></span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y85 ff1 fs0 fc0 sc0 ls0 ws2">ne<span class="_1 blank"> </span>ces<span class="_3 blank"></span>si<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>s de in<span class="_3 blank"></span>f<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_0 blank"></span>dos <span class="_0 blank"></span>principa<span class="_0 blank"></span>i<span class="_1 blank"> </span>s u<span class="_0 blank"></span>suár<span class="_0 blank"></span>ios dos <span class="_0 blank"></span>r<span class="_0 blank"></span>e<span class="_0 blank"></span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>tór<span class="_0 blank"></span>i<span class="_1 blank"> </span>os. </div><div class="t m0 x0 h1 y86 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>F <span class="_0 blank"></span>) A <span class="_0 blank"></span>cla<span class="_0 blank"></span>ssi<span class="_1 blank"> </span>f<span class="_1 blank"> </span>ica<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_0 blank"></span>de<span class="_1 blank"> </span>ve<span class="_1 blank"> </span> <span class="_0 blank"></span>par<span class="_0 blank"></span>tir <span class="_0 blank"></span>do <span class="_0 blank"></span>pa<span class="_0 blank"></span>rt<span class="_0 blank"></span>i<span class="_1 blank"> </span>cula<span class="_0 blank"></span>r <span class="_0 blank"></span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_0 blank"></span>o <span class="_0 blank"></span>ge<span class="_1 blank"> </span>ra<span class="_0 blank"></span>l.<span class="_2 blank"> </span> </div><div class="t m0 x0 h1 y87 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>V <span class="_0 blank"></span>) D<span class="_0 blank"></span>e<span class="_1 blank"> </span>ve<span class="_1 blank"> </span> <span class="_0 blank"></span>se<span class="_1 blank"> </span>r <span class="_0 blank"></span>cod<span class="_0 blank"></span>i<span class="_1 blank"> </span>f<span class="_0 blank"></span>ica<span class="_0 blank"></span>do.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y88 ff1 fs0 fc0 sc0 ls0 ws2">( V <span class="_0 blank"></span> <span class="_0 blank"></span>) Os <span class="_0 blank"></span>a<span class="_0 blank"></span>gru<span class="_0 blank"></span>pam<span class="_0 blank"></span>e<span class="_1 blank"> </span>ntos <span class="_0 blank"></span>de<span class="_1 blank"> </span>vem s<span class="_a blank"></span>e<span class="_1 blank"> </span>r <span class="_0 blank"></span>fe<span class="_1 blank"> </span>i<span class="_1 blank"> </span>t<span class="_3 blank"></span>os <span class="_0 blank"></span>pe<span class="_1 blank"> </span>nsan<span class="_0 blank"></span>do n<span class="_0 blank"></span>o<span class="_3 blank"></span>s r<span class="_0 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>tór<span class="_0 blank"></span>i<span class="_1 blank"> </span>os <span class="_1 blank"> </span>qu<span class="_a blank"></span>e<span class="_1 blank"> </span> de<span class="_0 blank"></span>le<span class="_1 blank"> </span>s s<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_0 blank"></span>originar<span class="_0 blank"></span>ã<span class="_0 blank"></span>o.<span class="_0 blank"></span> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf6" class="pf w0 h0" data-page-no="6"><div class="pc pc6 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y40 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y41 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y58 ff1 fs0 fc0 sc0 ls7 ws5">10<span class="ls0 ws2">-<span class="_1 blank"> </span>Pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> a pro<span class="_0 blank"></span>duçã<span class="_0 blank"></span>o dos tij<span class="_1 blank"> </span>olos <span class="_9 blank"> </span>T<span class="_0 blank"></span>i<span class="_0 blank"></span>jol<span class="_1 blank"> </span>o <span class="_6 blank"> </span>e<span class="_1 blank"> </span> C<span class="_3 blank"></span>e<span class="_1 blank"> </span>râ<span class="_0 blank"></span>mica<span class="_0 blank"></span> <span class="_9 blank"> </span>L<span class="_0 blank"></span>tda<span class="_0 blank"></span>., <span class="_9 blank"> </span>a<span class="_0 blank"></span> e<span class="_1 blank"> </span>m<span class="_3 blank"></span>presa ut<span class="_a blank"></span>i<span class="_1 blank"> </span>l<span class="_1 blank"> </span>iza d<span class="_3 blank"></span>e<span class="_1 blank"> </span>t<span class="_3 blank"></span>e<span class="_1 blank"> </span>rm<span class="_0 blank"></span>i<span class="_1 blank"> </span>na<span class="_0 blank"></span>da<span class="_0 blank"></span>s<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y59 ff1 fs0 fc0 sc0 ls0 ws2">ma<span class="_0 blank"></span>térias-prima<span class="_0 blank"></span>s <span class="_5 blank"> </span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>mais<span class="_3 blank"></span> <span class="_2 blank"> </span>insu<span class="_3 blank"></span>mos. <span class="_4 blank"> </span>Par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>pr<span class="_0 blank"></span>oduç<span class="_0 blank"></span>ão <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>ss<span class="_3 blank"></span>e<span class="_1 blank"> </span>s <span class="_2 blank"> </span>pr<span class="_0 blank"></span>odut<span class="_a blank"></span>os, <span class="_2 blank"> </span>há<span class="_0 blank"></span> <span class="_2 blank"> </span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>n<span class="_a blank"></span>e<span class="_5 blank"> </span>ce<span class="_3 blank"></span>ssi<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y5a ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>dquirir <span class="_1 blank"> </span>os <span class="_1 blank"> </span>i<span class="_1 blank"> </span>nsumos <span class="_1 blank"> </span>ne<span class="_1 blank"> </span>c<span class="_a blank"></span>e<span class="_1 blank"> </span>ssár<span class="_0 blank"></span>ios <span class="_5 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>a <span class="_1 blank"> </span>pr<span class="_0 blank"></span>oduçã<span class="_3 blank"></span>o <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>1<span class="_0 blank"></span>.0<span class="_4 blank"> </span>0<span class="_0 blank"></span>0 <span class="_5 blank"> </span>unidades. <span class="_5 blank"> </span>Os <span class="_1 blank"> </span>da<span class="_0 blank"></span>dos <span class="_1 blank"> </span>das <span class="_1 blank"> </span>co<span class="_0 blank"></span>mpr<span class="_0 blank"></span>as </div><div class="t m0 x0 h1 y5b ff1 fs0 fc0 sc0 ls0 ws2">sã<span class="_0 blank"></span>o <span class="_1 blank"> </span>os <span class="_5 blank"> </span>se<span class="_1 blank"> </span>guint<span class="_3 blank"></span>e<span class="_1 blank"> </span>s: <span class="_1 blank"> </span>com<span class="_0 blank"></span>pra<span class="_0 blank"></span> <span class="_1 blank"> </span>da<span class="_0 blank"></span> <span class="_5 blank"> </span>ma<span class="_0 blank"></span>téria-<span class="_1 blank"> </span>prima<span class="_0 blank"></span> <span class="_1 blank"> </span>no <span class="_5 blank"> </span>va<span class="_0 blank"></span>lor <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>custo un<span class="_3 blank"></span>i<span class="_1 blank"> </span>tá<span class="_0 blank"></span>rio <span class="_1 blank"> </span>e<span class="_1 blank"> </span>m <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>3<span class="_0 blank"></span>3<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>;<span class="_5 blank"> </span> <span class="_1 blank"> </span>mã<span class="_0 blank"></span>o <span class="_1 blank"> </span>de<span class="_1 blank"> </span> </div><div class="t m0 x0 h1 y5c ff1 fs0 fc0 sc0 ls0 ws2">obr<span class="_0 blank"></span>a na <span class="_1 blank"> </span>pr<span class="_0 blank"></span>oduçã<span class="_0 blank"></span>o<span class="_5 blank"> </span> <span class="_1 blank"> </span>dos <span class="_1 blank"> </span>ti<span class="_1 blank"> </span>jol<span class="_1 blank"> </span>os <span class="_1 blank"> </span>no <span class="_1 blank"> </span>va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or de<span class="_1 blank"> </span> <span class="_5 blank"> </span>R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_5 blank"> </span>13,0<span class="_3 blank"></span>0<span class="_1 blank"> </span> <span class="_5 blank"> </span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>ne<span class="_1 blank"> </span>rgia e<span class="_5 blank"> </span>l<span class="_3 blank"></span>é<span class="_5 blank"> </span>tr<span class="_0 blank"></span>ica<span class="_0 blank"></span> <span class="_5 blank"> </span>utili<span class="_1 blank"> </span>zada<span class="_0 blank"></span> <span class="_1 blank"> </span>na f<span class="_1 blank"> </span>áb<span class="_0 blank"></span>rica<span class="_0 blank"></span> <span class="_1 blank"> </span>no </div><div class="t m0 x0 h1 y26 ff1 fs0 fc0 sc0 ls0 ws2">va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span> <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_5 blank"> </span>7<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span>. <span class="_1 blank"> </span>Tot<span class="_0 blank"></span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_1 blank"> </span>dos <span class="_5 blank"> </span>Custos F<span class="_1 blank"> </span>ix<span class="_1 blank"> </span>os<span class="_1 blank"> </span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>m <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>8<span class="_0 blank"></span>.<span class="_5 blank"> </span>9<span class="_0 blank"></span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_4 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>. <span class="_4 blank"> </span>Dema<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_1 blank"> </span>dad<span class="_0 blank"></span>os: <span class="_1 blank"> </span>ICMS <span class="_1 blank"> </span>= <span class="_1 blank"> </span>1<span class="_0 blank"></span>7<span class="_0 blank"></span>%; <span class="_1 blank"> </span>PIS <span class="_1 blank"> </span>=<span class="_1 blank"> </span> </div><div class="t m0 x0 h1 y5d ff1 fs0 fc0 sc0 ls0 ws2">1<span class="_0 blank"></span>,6<span class="_0 blank"></span>5<span class="_0 blank"></span>%; <span class="_1 blank"> </span>COFINS <span class="_5 blank"> </span>=<span class="_0 blank"></span> <span class="_1 blank"> </span>7<span class="_0 blank"></span>,<span class="_1 blank"> </span>6<span class="_0 blank"></span>0<span class="_0 blank"></span>%; <span class="_1 blank"> </span>L<span class="_0 blank"></span>ucr<span class="_0 blank"></span>o <span class="_1 blank"> </span>= <span class="_1 blank"> </span>9<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>%. <span class="_1 blank"> </span>Co<span class="_3 blank"></span>m <span class="_1 blank"> </span>bas<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>na<span class="_0 blank"></span>s<span class="_3 blank"></span> <span class="_5 blank"> </span>in<span class="_3 blank"></span>f<span class="_1 blank"> </span>orm<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_1 blank"> </span>r<span class="_a blank"></span>e<span class="_5 blank"> </span>ceb<span class="_3 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>s <span class="_1 blank"> </span>par<span class="_0 blank"></span>a a<span class="_a blank"></span> <span class="_5 blank"> </span>ap<span class="_0 blank"></span>ura<span class="_0 blank"></span>çã<span class="_0 blank"></span>o </div><div class="t m0 x0 h1 y5e ff1 fs0 fc0 sc0 ls0 ws2">do <span class="_1 blank"> </span>cust<span class="_0 blank"></span>o <span class="_1 blank"> </span>da <span class="_1 blank"> </span>co<span class="_0 blank"></span>mpr<span class="_0 blank"></span>a, <span class="_1 blank"> </span>sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>o <span class="_5 blank"> </span>po<span class="_3 blank"></span>nto<span class="_0 blank"></span> <span class="_5 blank"> </span>de<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>q<span class="_3 blank"></span>ui<span class="_1 blank"> </span>l<span class="_0 blank"></span>íbrio <span class="_0 blank"></span>e<span class="_1 blank"> </span>m <span class="_1 blank"> </span>un<span class="_3 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_0 blank"></span>s, <span class="_5 blank"> </span>va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span> <span class="_5 blank"> </span>pr<span class="_a blank"></span>e<span class="_1 blank"> </span>visto<span class="_3 blank"></span> <span class="_1 blank"> </span>das <span class="_1 blank"> </span>rec<span class="_a blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>ta<span class="_0 blank"></span>s <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y49 ff1 fs0 fc0 sc0 ls0 ws2">ve<span class="_1 blank"> </span>nda<span class="_0 blank"></span>s, <span class="_2 blank"> </span>ma<span class="_0 blank"></span>r<span class="_0 blank"></span>g<span class="_3 blank"></span>e<span class="_1 blank"> </span>m <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>co<span class="_0 blank"></span>ntr<span class="_0 blank"></span>i<span class="_1 blank"> </span>b<span class="_1 blank"> </span>u<span class="_3 blank"></span>içã<span class="_0 blank"></span>o <span class="_2 blank"> </span>unitá<span class="_0 blank"></span>ria<span class="_0 blank"></span> <span class="_5 blank"> </span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>mar<span class="_0 blank"></span>k-<span class="_1 blank"> </span>up<span class="_3 blank"></span> <span class="_4 blank"> </span>di<span class="_1 blank"> </span>v<span class="_3 blank"></span>isor <span class="_4 blank"> </span>do <span class="_1 blank"> </span>preço <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>nda<span class="_0 blank"></span>s, <span class="_2 blank"> </span>a<span class="_0 blank"></span>na<span class="_0 blank"></span>l<span class="_0 blank"></span>i<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>a<span class="_0 blank"></span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y89 ff1 fs0 fc0 sc0 ls0 ws2">opç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s a<span class="_0 blank"></span> <span class="_0 blank"></span>se<span class="_1 blank"> </span>guir:<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y8a ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>Ponto <span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>e<span class="_0 blank"></span>qui<span class="_1 blank"> </span>l<span class="_3 blank"></span>í<span class="_1 blank"> </span>brio <span class="_a blank"></span>e<span class="_1 blank"> </span>m <span class="_0 blank"></span>unidad<span class="_a blank"></span>e<span class="_1 blank"> </span>s =<span class="_0 blank"></span> <span class="_0 blank"></span>6<span class="_0 blank"></span>5<span class="_0 blank"></span>4<span class="_1 blank"> </span> u<span class="_0 blank"></span>ni<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span>s a<span class="_0 blank"></span>pr<span class="_0 blank"></span>oxi<span class="_1 blank"> </span>ma<span class="_0 blank"></span>da<span class="_0 blank"></span>ment<span class="_3 blank"></span>e<span class="_1 blank"> </span>. CO<span class="_0 blank"></span>RR<span class="_0 blank"></span>E<span class="_0 blank"></span>TA<span class="_1 blank"> </span> </div><div class="t m0 x0 h1 y8b ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Pre<span class="_1 blank"> </span>vi<span class="_3 blank"></span>são <span class="_0 blank"></span>da<span class="_0 blank"></span>s <span class="_0 blank"></span>Rece<span class="_1 blank"> </span>ita<span class="_0 blank"></span>s de V<span class="_3 blank"></span>e<span class="_1 blank"> </span>nda<span class="_0 blank"></span>s =<span class="_3 blank"></span> R<span class="_0 blank"></span>$<span class="_0 blank"></span> <span class="_0 blank"></span>3<span class="_1 blank"> </span>4<span class="_0 blank"></span>.7<span class="_1 blank"> </span>1<span class="_0 blank"></span>7<span class="_0 blank"></span>,0<span class="_1 blank"> </span>2<span class="_0 blank"></span>. E<span class="_0 blank"></span>R<span class="_1 blank"> </span>R<span class="_0 blank"></span>AD<span class="_0 blank"></span>A<span class="_2 blank"> </span> </span></div><div class="t m0 x0 h1 y2d ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Mar<span class="_0 blank"></span>gem d<span class="_0 blank"></span>e<span class="_1 blank"> </span> c<span class="_0 blank"></span>ontr<span class="_0 blank"></span>i<span class="_1 blank"> </span>bu<span class="_a blank"></span>i<span class="_1 blank"> </span>çã<span class="_0 blank"></span>o <span class="_0 blank"></span>uni<span class="_1 blank"> </span>tá<span class="_0 blank"></span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span> =<span class="_0 blank"></span> <span class="_0 blank"></span>R<span class="_0 blank"></span>$ <span class="_1 blank"> </span>5<span class="_0 blank"></span>3<span class="_0 blank"></span>,<span class="_4 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>. <span class="_0 blank"></span>E<span class="_1 blank"> </span>RR<span class="_0 blank"></span>AD<span class="_0 blank"></span>A<span class="_5 blank"> </span> </span></div><div class="t m0 x0 h1 y2e ff1 fs0 fc0 sc0 ls1 ws1">IV<span class="ls0 ws2">-<span class="_1 blank"> </span> Ma<span class="_3 blank"></span>rk-up div<span class="_3 blank"></span>isor <span class="_0 blank"></span>do <span class="_0 blank"></span>preço <span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>nda<span class="_0 blank"></span>s =<span class="_0 blank"></span> <span class="_0 blank"></span>0<span class="_0 blank"></span>,6<span class="_0 blank"></span>4<span class="_1 blank"> </span>7<span class="_0 blank"></span>5<span class="_0 blank"></span>. <span class="_0 blank"></span>COR<span class="_1 blank"> </span>RE<span class="_0 blank"></span>T<span class="_0 blank"></span>A<span class="_4 blank"> </span> </span></div><div class="t m0 x0 h1 y2f ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y4e ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y8c ff1 fs0 fc0 sc0 ls7 ws5">11<span class="ls0 ws2">-<span class="_1 blank"> </span>(<span class="_1 blank"> </span>E<span class="_0 blank"></span>NADE<span class="_0 blank"></span>, <span class="_1 blank"> </span>20<span class="_3 blank"></span>1<span class="_0 blank"></span>5<span class="_0 blank"></span>)<span class="_1 blank"> </span> <span class="_1 blank"> </span>U<span class="_1 blank"> </span>ma<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa <span class="_1 blank"> </span>qu<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_1 blank"> </span>uti<span class="_3 blank"></span>l<span class="_1 blank"> </span>i<span class="_1 blank"> </span>za<span class="_0 blank"></span> <span class="_5 blank"> </span>o <span class="_1 blank"> </span>m<span class="_3 blank"></span>é<span class="_1 blank"> </span>todo<span class="_0 blank"></span> de <span class="_5 blank"> </span>cu<span class="_a blank"></span>stei<span class="_0 blank"></span>o <span class="_1 blank"> </span>de absor<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>dos <span class="_1 blank"> </span>cust<span class="_0 blank"></span>os d<span class="_0 blank"></span>os<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y8d ff1 fs0 fc0 sc0 ls0 ws2">pr<span class="_0 blank"></span>odutos <span class="_4 blank"> </span>fabr<span class="_0 blank"></span>icou, <span class="_4 blank"> </span>em<span class="_0 blank"></span> <span class="_2 blank"> </span>det<span class="_3 blank"></span>e<span class="_1 blank"> </span>rm<span class="_0 blank"></span>i<span class="_1 blank"> </span>na<span class="_0 blank"></span>do <span class="_4 blank"> </span>p<span class="_3 blank"></span>e<span class="_5 blank"> </span>r<span class="_0 blank"></span>í<span class="_1 blank"> </span>odo, <span class="_4 blank"> </span>5<span class="_0 blank"></span>0<span class="_0 blank"></span>.0<span class="_0 blank"></span>0<span class="_0 blank"></span>0<span class="_0 blank"></span> <span class="_2 blank"> </span>unida<span class="_0 blank"></span>de<span class="_1 blank"> </span>s <span class="_2 blank"> </span>de<span class="_1 blank"> </span> <span class="_4 blank"> </span>um <span class="_4 blank"> </span>dos <span class="_2 blank"> </span>pr<span class="_0 blank"></span>odut<span class="_0 blank"></span>os <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>sua<span class="_a blank"></span> </div><div class="t m0 x0 h1 y8e ff1 fs0 fc0 sc0 ls0 ws2">li<span class="_1 blank"> </span>nha<span class="_0 blank"></span>,<span class="_0 blank"></span> <span class="_1 blank"> </span>com custo<span class="_a blank"></span> <span class="_5 blank"> </span>tot<span class="_0 blank"></span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span> <span class="_1 blank"> </span>d<span class="_3 blank"></span>e <span class="_1 blank"> </span>pr<span class="_0 blank"></span>oduç<span class="_0 blank"></span>ão <span class="_1 blank"> </span>d<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>1<span class="_0 blank"></span>.0<span class="_0 blank"></span>0<span class="_0 blank"></span>0<span class="_3 blank"></span>.000<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>cust<span class="_0 blank"></span>o<span class="_3 blank"></span> <span class="_5 blank"> </span>unitá<span class="_0 blank"></span>rio<span class="_3 blank"></span> <span class="_1 blank"> </span>var<span class="_0 blank"></span>iáve<span class="_3 blank"></span>l<span class="_1 blank"> </span> <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>8<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>. <span class="_1 blank"> </span>A<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y8f ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span> <span class="_6 blank"> </span>est<span class="_0 blank"></span>i<span class="_1 blank"> </span>ma<span class="_0 blank"></span> <span class="_6 blank"> </span>que<span class="_0 blank"></span>, <span class="_6 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_6 blank"> </span>o <span class="_6 blank"> </span>pró<span class="_0 blank"></span>xi<span class="_1 blank"> </span>mo <span class="_6 blank"> </span>pe<span class="_1 blank"> </span>r<span class="_0 blank"></span>í<span class="_1 blank"> </span>odo<span class="_3 blank"></span>, <span class="_6 blank"> </span>ha<span class="_0 blank"></span>ve<span class="_1 blank"> </span>rá<span class="_0 blank"></span> <span class="_6 blank"> </span>a<span class="_0 blank"></span>ume<span class="_1 blank"> </span>nto<span class="_0 blank"></span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>produç<span class="_0 blank"></span>ã<span class="_0 blank"></span>o <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>2<span class="_0 blank"></span>0<span class="_0 blank"></span>% <span class="_6 blank"> </span>do </div><div class="t m0 x0 h1 y90 ff1 fs0 fc0 sc0 ls0 ws2">ref<span class="_1 blank"> </span>e<span class="_1 blank"> </span>r<span class="_a blank"></span>i<span class="_1 blank"> </span>do <span class="_4 blank"> </span>pro<span class="_0 blank"></span>duto<span class="_a blank"></span>,<span class="_1 blank"> </span> <span class="_4 blank"> </span>ma<span class="_0 blank"></span>ntida <span class="_4 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>e<span class="_1 blank"> </span>str<span class="_0 blank"></span>utur<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>a<span class="_0 blank"></span>tua<span class="_0 blank"></span>l <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>cu<span class="_0 blank"></span>stos<span class="_3 blank"></span>, <span class="_2 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>m <span class="_4 blank"> </span>n<span class="_3 blank"></span>e<span class="_1 blank"> </span>cess<span class="_3 blank"></span>i<span class="_1 blank"> </span>dad<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>mod<span class="_3 blank"></span>if<span class="_1 blank"> </span>i<span class="_1 blank"> </span>ca<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão <span class="_4 blank"> </span>da<span class="_a blank"></span> </div><div class="t m0 x0 h1 y91 ff1 fs0 fc0 sc0 ls0 ws2">ca<span class="_0 blank"></span>pa<span class="_0 blank"></span>cida<span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>de <span class="_2 blank"> </span>pro<span class="_0 blank"></span>d<span class="_3 blank"></span>uçã<span class="_0 blank"></span>o <span class="_4 blank"> </span>j<span class="_1 blank"> </span>á<span class="_0 blank"></span> <span class="_2 blank"> </span>insta<span class="_0 blank"></span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>da. <span class="_4 blank"> </span>N<span class="_3 blank"></span>e<span class="_1 blank"> </span>ssa <span class="_4 blank"> </span>s<span class="_3 blank"></span>i<span class="_1 blank"> </span>tua<span class="_0 blank"></span>çã<span class="_3 blank"></span>o,<span class="_1 blank"> </span> <span class="_4 blank"> </span>dado<span class="_0 blank"></span> <span class="_2 blank"> </span>o <span class="_4 blank"> </span>novo <span class="_4 blank"> </span>vo<span class="_3 blank"></span>lum<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>de <span class="_5 blank"> </span>pro<span class="_0 blank"></span>duçã<span class="_0 blank"></span>o, <span class="_4 blank"> </span>o<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y92 ff1 fs0 fc0 sc0 ls0 ws2">cust<span class="_0 blank"></span>o <span class="_0 blank"></span>uni<span class="_1 blank"> </span>tá<span class="_0 blank"></span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>o <span class="_0 blank"></span>de<span class="_1 blank"> </span> p<span class="_0 blank"></span>roduç<span class="_0 blank"></span>ã<span class="_0 blank"></span>o, m<span class="_0 blank"></span>ant<span class="_0 blank"></span>i<span class="_1 blank"> </span>do <span class="_0 blank"></span>o <span class="_0 blank"></span>mé<span class="_1 blank"> </span>to<span class="_0 blank"></span>do d<span class="_0 blank"></span>o c<span class="_0 blank"></span>ust<span class="_a blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>o p<span class="_0 blank"></span>or <span class="_0 blank"></span>a<span class="_0 blank"></span>bsorç<span class="_0 blank"></span>ã<span class="_0 blank"></span>o, será<span class="_0 blank"></span> de: </div><div class="t m0 x0 h1 y93 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> ) <span class="_0 blank"></span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>8<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span>. </div><div class="t m0 x0 h1 y94 ff1 fs0 fc0 sc0 ls0 ws2">( X<span class="_0 blank"></span> <span class="_0 blank"></span>) R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_0 blank"></span>1<span class="_0 blank"></span>8<span class="_0 blank"></span>,<span class="_4 blank"> </span>0<span class="_0 blank"></span>0<span class="_3 blank"></span>.<span class="_4 blank"> </span> </div><div class="t m0 x0 h1 y95 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> ) <span class="_0 blank"></span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>2<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </div><div class="t m0 x0 h1 y96 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> ) <span class="_0 blank"></span>R$<span class="_3 blank"></span> <span class="_5 blank"> </span>9<span class="_0 blank"></span>,6<span class="_1 blank"> </span>0<span class="_0 blank"></span>. </div><div class="t m0 x0 h1 y97 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y98 ff1 fs0 fc0 sc0 ls0 ws2"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf7" class="pf w0 h0" data-page-no="7"><div class="pc pc7 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y99 w1 h2" alt="" src="https://files.passeidireto.com/4037c161-e381-4c42-ae73-0f15bbdf0a8f/bg7.png"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls7 ws5">12<span class="ls0 ws2">-<span class="_1 blank"> </span>(<span class="_1 blank"> </span>E<span class="_0 blank"></span>NADE<span class="_0 blank"></span>, <span class="_6 blank"> </span>2<span class="_0 blank"></span>0<span class="_0 blank"></span>1<span class="_0 blank"></span>5<span class="_0 blank"></span>)<span class="_1 blank"> </span> <span class="_6 blank"> </span>Uma<span class="_0 blank"></span> <span class="_6 blank"> </span>e<span class="_1 blank"> </span>mpre<span class="_1 blank"> </span>sa <span class="_6 blank"> </span>o<span class="_0 blank"></span>ptou<span class="_a blank"></span> <span class="_7 blank"> </span>pe<span class="_0 blank"></span>lo <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>scont<span class="_0 blank"></span>o <span class="_6 blank"> </span>d<span class="_3 blank"></span>o <span class="_6 blank"> </span>i<span class="_1 blank"> </span>mpo<span class="_a blank"></span>sto <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>renda<span class="_0 blank"></span> <span class="_6 blank"> </span>com<span class="_a blank"></span> <span class="_6 blank"> </span>base<span class="_3 blank"></span> <span class="_7 blank"> </span>no<span class="_a blank"></span> </span></div><div class="t m0 x0 h1 y1 ff1 fs0 fc0 sc0 ls0 ws2">lucr<span class="_0 blank"></span>o <span class="_1 blank"> </span>pre<span class="_1 blank"> </span>sumi<span class="_3 blank"></span>do <span class="_1 blank"> </span>no <span class="_1 blank"> </span>prim<span class="_3 blank"></span>e<span class="_1 blank"> </span>iro <span class="_1 blank"> </span>tr<span class="_0 blank"></span>i<span class="_1 blank"> </span>me<span class="_3 blank"></span>stre <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>2<span class="_0 blank"></span>0<span class="_0 blank"></span>1<span class="_0 blank"></span>5<span class="_0 blank"></span>. <span class="_1 blank"> </span>Da<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>scr<span class="_0 blank"></span>i<span class="_1 blank"> </span>tur<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>cont<span class="_0 blank"></span>ábil <span class="_5 blank"> </span>fora<span class="_0 blank"></span>m <span class="_1 blank"> </span>e<span class="_1 blank"> </span>xtra<span class="_3 blank"></span>í<span class="_1 blank"> </span>das <span class="_1 blank"> </span>a<span class="_0 blank"></span>s </div><div class="t m0 x0 h1 y2 ff1 fs0 fc0 sc0 ls0 ws2">inf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>ções a<span class="_0 blank"></span> segu<span class="_3 blank"></span>i<span class="_1 blank"> </span>r<span class="_0 blank"></span>:<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y9a ff1 fs0 fc0 sc0 ls0 ws2">Sa<span class="_0 blank"></span>be<span class="_1 blank"> </span>ndo-<span class="_0 blank"></span>se<span class="_1 blank"> </span> <span class="_4 blank"> </span>q<span class="_3 blank"></span>ue<span class="_1 blank"> </span> <span class="_2 blank"> </span>o<span class="_3 blank"></span>s <span class="_4 blank"> </span>í<span class="_1 blank"> </span>nd<span class="_3 blank"></span>i<span class="_1 blank"> </span>ces<span class="_3 blank"></span> <span class="_2 blank"> </span>util<span class="_0 blank"></span>izados <span class="_4 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>o <span class="_2 blank"> </span>cá<span class="_3 blank"></span>l<span class="_1 blank"> </span>cul<span class="_3 blank"></span>o <span class="_2 blank"> </span>do <span class="_4 blank"> </span>l<span class="_0 blank"></span>uc<span class="_0 blank"></span>ro <span class="_4 blank"> </span>presum<span class="_3 blank"></span>ido <span class="_2 blank"> </span>sã<span class="_0 blank"></span>o <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>8<span class="_0 blank"></span>% <span class="_2 blank"> </span>sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>a </div><div class="t m0 x0 h1 y9b ff1 fs0 fc0 sc0 ls0 ws2">ve<span class="_1 blank"> </span>nda<span class="_0 blank"></span> <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>m<span class="_a blank"></span>e<span class="_1 blank"> </span>rca<span class="_3 blank"></span>dorias <span class="_4 blank"> </span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>32<span class="_3 blank"></span>% <span class="_2 blank"> </span>sobr<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>pr<span class="_0 blank"></span>e<span class="_0 blank"></span>sta<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>se<span class="_1 blank"> </span>rv<span class="_a blank"></span>iços, <span class="_2 blank"> </span>o <span class="_4 blank"> </span>va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span> <span class="_2 blank"> </span>da<span class="_0 blank"></span> <span class="_2 blank"> </span>ba<span class="_0 blank"></span>se<span class="_1 blank"> </span> <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>cá<span class="_0 blank"></span>lcu<span class="_3 blank"></span>lo <span class="_2 blank"> </span>do<span class="_a blank"></span> </div><div class="t m0 x0 h1 y9c ff1 fs0 fc0 sc0 ls0 ws2">lucr<span class="_0 blank"></span>o pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sumido <span class="_a blank"></span>é<span class="_1 blank"> </span> <span class="_0 blank"></span>de<span class="_1 blank"> </span>:<span class="_3 blank"></span> </div><div class="t m0 x1 h1 y9d ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y9e ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> <span class="_0 blank"></span>) R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_0 blank"></span>9<span class="_1 blank"> </span>2<span class="_0 blank"></span>.0<span class="_0 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span>. </div><div class="t m0 x0 h1 y9f ff1 fs0 fc0 sc0 ls0 ws2">( X<span class="_0 blank"></span> <span class="_0 blank"></span>) R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_0 blank"></span>8<span class="_0 blank"></span>2<span class="_0 blank"></span>.<span class="_5 blank"> </span>000<span class="_0 blank"></span>,0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </div><div class="t m0 x0 h1 ya0 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> <span class="_0 blank"></span>) R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_0 blank"></span>7<span class="_1 blank"> </span>2<span class="_0 blank"></span>.0<span class="_0 blank"></span>0<span class="_1 blank"> </span>0<span class="_0 blank"></span>,0<span class="_1 blank"> </span>0<span class="_0 blank"></span>. </div><div class="t m0 x0 h1 ya1 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span> <span class="_0 blank"></span>) R<span class="_0 blank"></span>$<span class="_1 blank"> </span> <span class="_0 blank"></span>1<span class="_1 blank"> </span>0<span class="_0 blank"></span>2<span class="_0 blank"></span>.0<span class="_1 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>,<span class="_5 blank"> </span>0<span class="_0 blank"></span>0<span class="_0 blank"></span>.<span class="_4 blank"> </span> </div><div class="t m0 x0 h1 ya2 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 ya3 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 ya4 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 ya5 ff1 fs0 fc0 sc0 ls7 ws5">13<span class="ls0 ws2">-<span class="_1 blank"> </span>O <span class="_1 blank"> </span>Impost<span class="_0 blank"></span>o <span class="_1 blank"> </span>sobre <span class="_5 blank"> </span>Ci<span class="_1 blank"> </span>r<span class="_0 blank"></span>culaç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>Me<span class="_1 blank"> </span>rc<span class="_0 blank"></span>a<span class="_0 blank"></span>doria<span class="_0 blank"></span>s <span class="_5 blank"> </span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>Pr<span class="_a blank"></span>e<span class="_1 blank"> </span>sta<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>Se<span class="_1 blank"> </span>rviços <span class="_0 blank"></span>(ICMS<span class="_3 blank"></span>)<span class="_1 blank"> </span> <span class="_1 blank"> </span>é<span class="_1 blank"> </span> <span class="_5 blank"> </span>um <span class="_1 blank"> </span>tr<span class="_0 blank"></span>ibuto<span class="_a blank"></span> </span></div><div class="t m0 x0 h1 ya6 ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> <span class="_1 blank"> </span>com<span class="_0 blank"></span>p<span class="_3 blank"></span>e<span class="_1 blank"> </span>tê<span class="_1 blank"> </span>nc<span class="_a blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>dos<span class="_a blank"></span> <span class="_5 blank"> </span>Est<span class="_0 blank"></span>ado<span class="_0 blank"></span>s e <span class="_5 blank"> </span>do <span class="_1 blank"> </span>D<span class="_a blank"></span>i<span class="_1 blank"> </span>str<span class="_0 blank"></span>i<span class="_1 blank"> </span>to F<span class="_0 blank"></span>e<span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>ra<span class="_3 blank"></span>l<span class="_1 blank"> </span>. <span class="_5 blank"> </span>T<span class="_0 blank"></span>al <span class="_0 blank"></span>i<span class="_1 blank"> </span>mpost<span class="_0 blank"></span>o incid<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>pr<span class="_a blank"></span>i<span class="_1 blank"> </span>ncipa<span class="_0 blank"></span>l<span class="_1 blank"> </span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>a<span class="_a blank"></span> </div><div class="t m0 x0 h1 y7a ff1 fs0 fc0 sc0 ls0 ws2">circ<span class="_0 blank"></span>ulaç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>me<span class="_1 blank"> </span>rc<span class="_0 blank"></span>a<span class="_0 blank"></span>doria<span class="_0 blank"></span>s. <span class="_5 blank"> </span>Ne<span class="_1 blank"> </span>ss<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>ca<span class="_0 blank"></span>so, <span class="_1 blank"> </span>não<span class="_0 blank"></span> <span class="_5 blank"> </span>impor<span class="_0 blank"></span>ta<span class="_0 blank"></span> <span class="_5 blank"> </span>se<span class="_1 blank"> </span> <span class="_1 blank"> </span>a <span class="_1 blank"> </span>venda <span class="_1 blank"> </span>da<span class="_0 blank"></span> <span class="_1 blank"> </span>me<span class="_1 blank"> </span>rc<span class="_0 blank"></span>a<span class="_0 blank"></span>doria f<span class="_1 blank"> </span>oi <span class="_5 blank"> </span>e<span class="_1 blank"> </span>f<span class="_0 blank"></span>e<span class="_1 blank"> </span>tiva<span class="_0 blank"></span>da<span class="_a blank"></span> </div><div class="t m0 x0 h1 y7b ff1 fs0 fc0 sc0 ls0 ws2">ou <span class="_1 blank"> </span>nã<span class="_0 blank"></span>o, <span class="_5 blank"> </span>o<span class="_3 blank"></span> <span class="_1 blank"> </span>que<span class="_0 blank"></span> <span class="_1 blank"> </span>i<span class="_1 blank"> </span>mpor<span class="_0 blank"></span>ta<span class="_0 blank"></span> <span class="_0 blank"></span>é<span class="_1 blank"> </span> <span class="_5 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>ho<span class="_3 blank"></span>uv<span class="_1 blank"> </span>e<span class="_0 blank"></span> <span class="_1 blank"> </span>a <span class="_1 blank"> </span>circ<span class="_0 blank"></span>ulaç<span class="_0 blank"></span>ão<span class="_0 blank"></span> e <span class="_5 blank"> </span>i<span class="_1 blank"> </span>s<span class="_3 blank"></span>so <span class="_0 blank"></span>é<span class="_1 blank"> </span> <span class="_5 blank"> </span>co<span class="_0 blank"></span>bra<span class="_0 blank"></span>do. <span class="_1 blank"> </span>Sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>o<span class="_3 blank"></span> <span class="_1 blank"> </span>que<span class="_0 blank"></span> <span class="_5 blank"> </span>inc<span class="_3 blank"></span>i<span class="_1 blank"> </span>de<span class="_0 blank"></span> <span class="_1 blank"> </span>o <span class="_1 blank"> </span>IC<span class="_3 blank"></span>MS,<span class="_3 blank"></span> </div><div class="t m0 x0 h1 ya7 ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>nalise<span class="_5 blank"> </span> <span class="_0 blank"></span>as <span class="_0 blank"></span>se<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span>nça<span class="_0 blank"></span>s <span class="_0 blank"></span>a <span class="_0 blank"></span>se<span class="_1 blank"> </span>guir:<span class="_3 blank"></span> </div><div class="t m0 x0 h1 ya8 ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_4 blank"> </span>São <span class="_4 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>ac<span class="_0 blank"></span>i<span class="_1 blank"> </span>ona<span class="_0 blank"></span>da<span class="_0 blank"></span>s <span class="_2 blank"> </span>c<span class="_0 blank"></span>om <span class="_4 blank"> </span>as <span class="_4 blank"> </span>ope<span class="_1 blank"> </span>r<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_0 blank"></span>s <span class="_4 blank"> </span>da <span class="_4 blank"> </span>circ<span class="_0 blank"></span>ul<span class="_1 blank"> </span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_2 blank"> </span>merc<span class="_0 blank"></span>ado<span class="_0 blank"></span>rias <span class="_4 blank"> </span>(tam<span class="_0 blank"></span>b<span class="_3 blank"></span>é<span class="_1 blank"> </span>m <span class="_4 blank"> </span>rel<span class="_1 blank"> </span>ac<span class="_0 blank"></span>i<span class="_0 blank"></span>ona<span class="_0 blank"></span>dos<span class="_a blank"></span> </div><div class="t m0 x0 h1 ya9 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>m <span class="_4 blank"> </span>o <span class="_2 blank"> </span>fornecim<span class="_3 blank"></span>e<span class="_1 blank"> </span>nto <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>ali<span class="_1 blank"> </span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>nta<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão <span class="_4 blank"> </span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>b<span class="_3 blank"></span>e<span class="_1 blank"> </span>bi<span class="_1 blank"> </span>da<span class="_0 blank"></span>s <span class="_5 blank"> </span>e<span class="_1 blank"> </span>m <span class="_4 blank"> </span>ba<span class="_0 blank"></span>res,<span class="_1 blank"> </span> <span class="_4 blank"> </span>r<span class="_3 blank"></span>e<span class="_1 blank"> </span>sta<span class="_0 blank"></span>ur<span class="_0 blank"></span>ant<span class="_0 blank"></span>e<span class="_1 blank"> </span>s <span class="_2 blank"> </span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>sta<span class="_0 blank"></span>b<span class="_3 blank"></span>e<span class="_1 blank"> </span>l<span class="_0 blank"></span>e<span class="_1 blank"> </span>c<span class="_5 blank"> </span>i<span class="_1 blank"> </span>me<span class="_0 blank"></span>ntos<span class="_a blank"></span> </div><div class="t m0 x0 h1 yaa ff1 fs0 fc0 sc0 ls0 ws2">simi<span class="_1 blank"> </span>lar<span class="_a blank"></span>e<span class="_1 blank"> </span>s)<span class="_1 blank"> </span>. <span class="_0 blank"></span>COR<span class="_0 blank"></span>RE<span class="_0 blank"></span>T<span class="_0 blank"></span>A </div><div class="t m0 x0 h1 yab ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_6 blank"> </span>Est<span class="_0 blank"></span>á <span class="_6 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>ciona<span class="_0 blank"></span>do <span class="_6 blank"> </span>com<span class="_0 blank"></span> <span class="_6 blank"> </span>os <span class="_6 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>s<span class="_0 blank"></span>erviços <span class="_6 blank"> </span>d<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_6 blank"> </span>tr<span class="_0 blank"></span>a<span class="_0 blank"></span>nsport<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>i<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span>re<span class="_1 blank"> </span>sta<span class="_0 blank"></span>dua<span class="_0 blank"></span>l <span class="_2 blank"> </span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>i<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span>rmun<span class="_0 blank"></span>i<span class="_1 blank"> </span>c<span class="_a blank"></span>i<span class="_1 blank"> </span>pal, <span class="_2 blank"> </span>e<span class="_1 blank"> </span>m<span class="_a blank"></span> </span></div><div class="t m0 x0 h1 yac ff1 fs0 fc0 sc0 ls0 ws2">qua<span class="_0 blank"></span>l<span class="_1 blank"> </span>quer vi<span class="_1 blank"> </span>a<span class="_0 blank"></span> d<span class="_3 blank"></span>e<span class="_5 blank"> </span> ac<span class="_0 blank"></span>e<span class="_1 blank"> </span>ss<span class="_3 blank"></span>o, <span class="_9 blank"> </span>uti<span class="_3 blank"></span>l<span class="_1 blank"> </span>izados por<span class="_0 blank"></span> p<span class="_3 blank"></span>e<span class="_1 blank"> </span>ssoas, tr<span class="_0 blank"></span>anspo<span class="_0 blank"></span>rt<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>de <span class="_9 blank"> </span>b<span class="_3 blank"></span>e<span class="_1 blank"> </span>ns<span class="_3 blank"></span>, <span class="_9 blank"> </span>de <span class="_9 blank"> </span>m<span class="_a blank"></span>e<span class="_5 blank"> </span>r<span class="_0 blank"></span>ca<span class="_0 blank"></span>dor<span class="_0 blank"></span>i<span class="_1 blank"> </span>as ou<span class="_a blank"></span> </div><div class="t m0 x0 h1 yad ff1 fs0 fc0 sc0 ls0 ws2">va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span>e<span class="_1 blank"> </span>s. COR<span class="_3 blank"></span>RE<span class="_0 blank"></span>TA </div><div class="t m0 x0 h1 yae ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> Estã<span class="_0 blank"></span>o r<span class="_a blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>ac<span class="_0 blank"></span>ionado<span class="_a blank"></span>s com a<span class="_0 blank"></span>s<span class="_3 blank"></span> <span class="_9 blank"> </span>pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>st<span class="_1 blank"> </span>a<span class="_0 blank"></span>çõ<span class="_a blank"></span>e<span class="_1 blank"> </span>s <span class="_9 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> s<span class="_3 blank"></span>e<span class="_1 blank"> </span>rviços<span class="_a blank"></span> <span class="_9 blank"> </span>de<span class="_0 blank"></span> comu<span class="_0 blank"></span>n<span class="_3 blank"></span>i<span class="_1 blank"> </span>ca<span class="_0 blank"></span>çã<span class="_0 blank"></span>o e<span class="_1 blank"> </span> tra<span class="_0 blank"></span>nsm<span class="_0 blank"></span>i<span class="_0 blank"></span>ssão<span class="_0 blank"></span> <span class="_9 blank"> </span>d<span class="_3 blank"></span>e<span class="_0 blank"></span> </span></div><div class="t m0 x0 h1 yaf ff1 fs0 fc0 sc0 ls0 ws2">pr<span class="_0 blank"></span>odutos via m<span class="_a blank"></span>í<span class="_1 blank"> </span>dia <span class="_6 blank"> </span>e<span class="_1 blank"> </span>l<span class="_0 blank"></span>etrôn<span class="_0 blank"></span>i<span class="_1 blank"> </span>ca<span class="_0 blank"></span>, p<span class="_3 blank"></span>or qua<span class="_0 blank"></span>l<span class="_1 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span>r tip<span class="_3 blank"></span>o d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>me<span class="_3 blank"></span>i<span class="_1 blank"> </span>o d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>tr<span class="_0 blank"></span>a<span class="_0 blank"></span>nsmi<span class="_0 blank"></span>ssã<span class="_0 blank"></span>o (<span class="_0 blank"></span>i<span class="_1 blank"> </span>nc<span class="_0 blank"></span>l<span class="_1 blank"> </span>us<span class="_3 blank"></span>i<span class="_1 blank"> </span>ve<span class="_0 blank"></span> por<span class="_a blank"></span> </div><div class="t m0 x0 h1 yb0 ff1 fs0 fc0 sc0 ls0 ws2">tel<span class="_0 blank"></span>e<span class="_1 blank"> </span>tr<span class="_0 blank"></span>anspo<span class="_0 blank"></span>rt<span class="_0 blank"></span>e<span class="_1 blank"> </span>)<span class="_1 blank"> </span>. E<span class="_0 blank"></span>R<span class="_0 blank"></span>R<span class="_0 blank"></span>ADA </div><div class="t m0 x0 h1 yb1 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 yb2 ff1 fs0 fc0 sc0 ls0 ws2"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf8" class="pf w0 h0" data-page-no="8"><div class="pc pc8 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls7 ws5">14<span class="ls0 ws2">-<span class="_1 blank"> </span>No <span class="_4 blank"> </span>i<span class="_1 blank"> </span>ní<span class="_1 blank"> </span>c<span class="_a blank"></span>i<span class="_1 blank"> </span>o, <span class="_2 blank"> </span>o<span class="_3 blank"></span> <span class="_4 blank"> </span>usuár<span class="_0 blank"></span>io<span class="_3 blank"></span> <span class="_2 blank"> </span>da<span class="_0 blank"></span>s <span class="_2 blank"> </span>i<span class="_3 blank"></span>nf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>ções<span class="_0 blank"></span> <span class="_4 blank"> </span>cont<span class="_0 blank"></span>áb<span class="_0 blank"></span>e<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_1 blank"> </span>e<span class="_5 blank"> </span>r<span class="_0 blank"></span>a <span class="_4 blank"> </span>a<span class="_0 blank"></span>pe<span class="_1 blank"> </span>nas<span class="_a blank"></span> <span class="_2 blank"> </span>o <span class="_4 blank"> </span>prop<span class="_0 blank"></span>ri<span class="_3 blank"></span>e<span class="_1 blank"> </span>tá<span class="_0 blank"></span>rio <span class="_1 blank"> </span>do <span class="_2 blank"> </span>pa<span class="_0 blank"></span>tr<span class="_0 blank"></span>i<span class="_1 blank"> </span>môn<span class="_a blank"></span>i<span class="_1 blank"> </span>o<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y1 ff1 fs0 fc0 sc0 ls8 ws6">que <span class="ls0 ws2"> <span class="_8 blank"> </span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>s<span class="_3 blank"></span> <span class="_b blank"> </span>proc<span class="_0 blank"></span>ura<span class="_0 blank"></span>va<span class="_0 blank"></span>m <span class="_b blank"> </span>m<span class="_0 blank"></span>e<span class="_1 blank"> </span>ns<span class="_3 blank"></span>ura<span class="_0 blank"></span>r. <span class="_b blank"> </span>E<span class="_0 blank"></span>ntã<span class="_0 blank"></span>o, <span class="_b blank"> </span>a <span class="_b blank"> </span>Cont<span class="_0 blank"></span>a<span class="_0 blank"></span>b<span class="_3 blank"></span>i<span class="_1 blank"> </span>l<span class="_1 blank"> </span>idad<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_8 blank"> </span>nasc<span class="_0 blank"></span>e<span class="_1 blank"> </span>u <span class="_b blank"> </span>com<span class="_a blank"></span>o <span class="_b blank"> </span>um<span class="_a blank"></span> <span class="_b blank"> </span>si<span class="_1 blank"> </span>st<span class="_3 blank"></span>e<span class="_1 blank"> </span>ma<span class="_0 blank"></span> <span class="_b blank"> </span>d<span class="_3 blank"></span>e<span class="_0 blank"></span> </span></div><div class="t m0 x0 h1 y2 ff1 fs0 fc0 sc0 ls0 ws2">inf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>ções <span class="_7 blank"> </span>cu<span class="_0 blank"></span>j<span class="_1 blank"> </span>o <span class="_6 blank"> </span>único <span class="_6 blank"> </span>obj<span class="_3 blank"></span>e<span class="_1 blank"> </span>tivo <span class="_6 blank"> </span>e<span class="_1 blank"> </span>r<span class="_0 blank"></span>a <span class="_6 blank"> </span>pr<span class="_0 blank"></span>opiciar<span class="_0 blank"></span> <span class="_6 blank"> </span>ao<span class="_0 blank"></span> <span class="_6 blank"> </span>usuár<span class="_0 blank"></span>io <span class="_6 blank"> </span>i<span class="_1 blank"> </span>nf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>ções <span class="_6 blank"> </span>úte<span class="_0 blank"></span>is <span class="_7 blank"> </span>à<span class="_0 blank"></span> <span class="_6 blank"> </span>ge<span class="_1 blank"> </span>stã<span class="_0 blank"></span>o <span class="_6 blank"> </span>do </div><div class="t m0 x0 h1 y3 ff1 fs0 fc0 sc0 ls0 ws2">pa<span class="_0 blank"></span>tr<span class="_0 blank"></span>i<span class="_1 blank"> </span>mônio, e<span class="_1 blank"> </span> <span class="_9 blank"> </span>o ma<span class="_0 blank"></span>i<span class="_1 blank"> </span>or<span class="_0 blank"></span> <span class="_9 blank"> </span>obje<span class="_1 blank"> </span>t<span class="_a blank"></span>i<span class="_1 blank"> </span>vo do propr<span class="_0 blank"></span>ie<span class="_1 blank"> </span>tár<span class="_0 blank"></span>io <span class="_6 blank"> </span>e<span class="_1 blank"> </span>ra<span class="_0 blank"></span> o <span class="_9 blank"> </span>co<span class="_0 blank"></span>ntr<span class="_0 blank"></span>ol<span class="_1 blank"> </span>e<span class="_1 blank"> </span> e<span class="_1 blank"> </span> <span class="_9 blank"> </span>a<span class="_0 blank"></span> <span class="_9 blank"> </span>a<span class="_0 blank"></span>pur<span class="_0 blank"></span>aç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_9 blank"> </span>do<span class="_5 blank"> </span> l<span class="_1 blank"> </span>ucr<span class="_0 blank"></span>o. </div><div class="t m0 x0 h1 y4 ff1 fs0 fc0 sc0 ls0 ws2">Contu<span class="_0 blank"></span>do, <span class="_5 blank"> </span>i<span class="_1 blank"> </span>sso <span class="_1 blank"> </span>mud<span class="_3 blank"></span>ou, <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>nova<span class="_0 blank"></span>s <span class="_1 blank"> </span>ne<span class="_1 blank"> </span>c<span class="_a blank"></span>e<span class="_1 blank"> </span>ss<span class="_0 blank"></span>idad<span class="_0 blank"></span>e<span class="_1 blank"> </span>s <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>i<span class="_1 blank"> </span>nf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çõ<span class="_a blank"></span>e<span class="_1 blank"> </span>s <span class="_5 blank"> </span>fora<span class="_0 blank"></span>m <span class="_1 blank"> </span>se<span class="_1 blank"> </span>ndo <span class="_1 blank"> </span>cr<span class="_0 blank"></span>iada<span class="_0 blank"></span>s <span class="_1 blank"> </span>aos <span class="_1 blank"> </span>novo<span class="_0 blank"></span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y5 ff1 fs0 fc0 sc0 ls0 ws2">usuá<span class="_0 blank"></span>rios <span class="_c blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_8 blank"> </span>f<span class="_1 blank"> </span>or<span class="_0 blank"></span>am<span class="_0 blank"></span> <span class="_8 blank"> </span>s<span class="_3 blank"></span>urgindo. Sobr<span class="_0 blank"></span>e<span class="_1 blank"> </span> os <span class="_8 blank"> </span>tip<span class="_3 blank"></span>os <span class="_8 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_8 blank"> </span>usuá<span class="_0 blank"></span>rios<span class="_3 blank"></span> <span class="_8 blank"> </span>da <span class="_c blank"> </span>Conta<span class="_0 blank"></span>b<span class="_a blank"></span>i<span class="_1 blank"> </span>l<span class="_1 blank"> </span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>, <span class="_8 blank"> </span>ana<span class="_0 blank"></span>l<span class="_3 blank"></span>i<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_8 blank"> </span>as<span class="_a blank"></span> </div><div class="t m0 x0 h1 y6 ff1 fs0 fc0 sc0 ls0 ws2">se<span class="_1 blank"> </span>nte<span class="_3 blank"></span>nça<span class="_0 blank"></span>s a<span class="_0 blank"></span> <span class="_0 blank"></span>se<span class="_1 blank"> </span>guir: </div><div class="t m0 x0 h1 yb3 ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_b blank"> </span>Admi<span class="_3 blank"></span>ni<span class="_1 blank"> </span>str<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o: <span class="_b blank"> </span>e<span class="_1 blank"> </span>st<span class="_a blank"></span>e<span class="_1 blank"> </span>s <span class="_e blank"> </span>us<span class="_3 blank"></span>uá<span class="_0 blank"></span>rios <span class="_b blank"> </span>n<span class="_3 blank"></span>e<span class="_1 blank"> </span>cess<span class="_0 blank"></span>ita<span class="_0 blank"></span>m <span class="_b blank"> </span>sa<span class="_0 blank"></span>be<span class="_1 blank"> </span>r <span class="_c blank"> </span>onde<span class="_0 blank"></span> <span class="_b blank"> </span>se<span class="_0 blank"></span> <span class="_b blank"> </span>conc<span class="_0 blank"></span>e<span class="_1 blank"> </span>ntr<span class="_0 blank"></span>am<span class="_0 blank"></span> <span class="_b blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>t<span class="_5 blank"> </span>e<span class="_1 blank"> </span>rm<span class="_a blank"></span>i<span class="_1 blank"> </span>na<span class="_0 blank"></span>dos<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yb4 ff1 fs0 fc0 sc0 ls0 ws2">tr<span class="_0 blank"></span>ibutos e<span class="_1 blank"> </span> <span class="_9 blank"> </span>a<span class="_0 blank"></span>ssi<span class="_1 blank"> </span>m poder aum<span class="_0 blank"></span>e<span class="_0 blank"></span>ntá-l<span class="_1 blank"> </span>os par<span class="_0 blank"></span>a que <span class="_9 blank"> </span>se<span class="_1 blank"> </span> rea<span class="_3 blank"></span>li<span class="_1 blank"> </span>z<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>o ma<span class="_0 blank"></span>i<span class="_1 blank"> </span>or<span class="_0 blank"></span> <span class="_9 blank"> </span>tipo de<span class="_1 blank"> </span> i<span class="_1 blank"> </span>nv<span class="_3 blank"></span>e<span class="_1 blank"> </span>stim<span class="_3 blank"></span>e<span class="_1 blank"> </span>nto<span class="_a blank"></span> </div><div class="t m0 x0 h1 yb5 ff1 fs0 fc0 sc0 ls0 ws2">possív<span class="_3 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>. E<span class="_0 blank"></span>R<span class="_0 blank"></span>R<span class="_0 blank"></span>AD<span class="_0 blank"></span>A </div><div class="t m0 x0 h1 y48 ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_4 blank"> </span>Os <span class="_5 blank"> </span>inv<span class="_3 blank"></span>e<span class="_1 blank"> </span>stidor<span class="_a blank"></span>e<span class="_5 blank"> </span>s: <span class="_4 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>est<span class="_0 blank"></span>e<span class="_1 blank"> </span>s <span class="_5 blank"> </span>usuá<span class="_0 blank"></span>rios, <span class="_1 blank"> </span>é<span class="_1 blank"> </span> <span class="_5 blank"> </span>i<span class="_1 blank"> </span>nter<span class="_a blank"></span>e<span class="_1 blank"> </span>ssant<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>forn<span class="_a blank"></span>e<span class="_1 blank"> </span>ce<span class="_1 blank"> </span>r<span class="_0 blank"></span> <span class="_5 blank"> </span>inf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çõe<span class="_0 blank"></span>s <span class="_4 blank"> </span>sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>o <span class="_1 blank"> </span>í<span class="_1 blank"> </span>ndic<span class="_3 blank"></span>e<span class="_0 blank"></span> </span></div><div class="t m0 x0 h1 yb6 ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> <span class="_1 blank"> </span>retor<span class="_0 blank"></span>no <span class="_1 blank"> </span>da <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>, e<span class="_1 blank"> </span> <span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>é<span class="_1 blank"> </span> <span class="_1 blank"> </span>v<span class="_3 blank"></span>i<span class="_1 blank"> </span>áv<span class="_0 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span> inv<span class="_a blank"></span>e<span class="_1 blank"> </span>sti<span class="_1 blank"> </span>r na <span class="_1 blank"> </span>me<span class="_3 blank"></span>s<span class="_5 blank"> </span>ma, <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>ac<span class="_0 blank"></span>ord<span class="_0 blank"></span>o <span class="_1 blank"> </span>com <span class="_1 blank"> </span>os <span class="_0 blank"></span>í<span class="_1 blank"> </span>ndic<span class="_a blank"></span>e<span class="_5 blank"> </span>s <span class="_1 blank"> </span>apu<span class="_0 blank"></span>ra<span class="_0 blank"></span>dos<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc ff1 fs0 fc0 sc0 ls0 ws2">(como <span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_0 blank"></span>l<span class="_1 blank"> </span>ucr<span class="_0 blank"></span>a<span class="_0 blank"></span>tivi<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span>, r<span class="_0 blank"></span>e<span class="_1 blank"> </span>nta<span class="_0 blank"></span>b<span class="_3 blank"></span>i<span class="_1 blank"> </span>li<span class="_0 blank"></span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span>)<span class="_0 blank"></span>. CO<span class="_0 blank"></span>RR<span class="_3 blank"></span>ET<span class="_0 blank"></span>A<span class="_1 blank"> </span> </div><div class="t m0 x0 h1 yd ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_6 blank"> </span>Os<span class="_3 blank"></span> <span class="_6 blank"> </span>ba<span class="_0 blank"></span>ncos:<span class="_0 blank"></span> <span class="_6 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_6 blank"> </span>est<span class="_0 blank"></span>e<span class="_1 blank"> </span>s<span class="_3 blank"></span> <span class="_6 blank"> </span>usuár<span class="_0 blank"></span>ios<span class="_3 blank"></span> <span class="_7 blank"> </span>dev<span class="_3 blank"></span>e<span class="_1 blank"> </span>rã<span class="_0 blank"></span>o <span class="_6 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>rifi<span class="_1 blank"> </span>ca<span class="_0 blank"></span>r <span class="_6 blank"> </span>a<span class="_0 blank"></span>s <span class="_4 blank"> </span>i<span class="_1 blank"> </span>nf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çõ<span class="_a blank"></span>e<span class="_1 blank"> </span>s <span class="_6 blank"> </span>contá<span class="_3 blank"></span>b<span class="_3 blank"></span>e<span class="_5 blank"> </span>is<span class="_3 blank"></span> <span class="_7 blank"> </span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>a<span class="_0 blank"></span>val<span class="_3 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>r <span class="_6 blank"> </span>o<span class="_a blank"></span> </span></div><div class="t m0 x0 h1 yb7 ff1 fs0 fc0 sc0 ls0 ws2">gr<span class="_0 blank"></span>au <span class="_b blank"> </span>de <span class="_b blank"> </span>l<span class="_1 blank"> </span>i<span class="_1 blank"> </span>qu<span class="_3 blank"></span>ide<span class="_1 blank"> </span>z <span class="_e blank"> </span>da<span class="_0 blank"></span> <span class="_8 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa <span class="_c blank"> </span>e<span class="_1 blank"> </span> <span class="_b blank"> </span>assim <span class="_b blank"> </span>id<span class="_3 blank"></span>e<span class="_1 blank"> </span>nti<span class="_0 blank"></span>fi<span class="_1 blank"> </span>ca<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_b blank"> </span>a <span class="_b blank"> </span>possibi<span class="_0 blank"></span>li<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_e blank"> </span>de <span class="_e blank"> </span>con<span class="_0 blank"></span>c<span class="_3 blank"></span>e<span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>r <span class="_b blank"> </span>no<span class="_0 blank"></span>vo<span class="_4 blank"> </span><span class="ls9">s </span></div><div class="t m0 x0 h1 yb8 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>é<span class="_1 blank"> </span>st<span class="_a blank"></span>i<span class="_1 blank"> </span>mos <span class="_0 blank"></span>ou <span class="_0 blank"></span>f<span class="_1 blank"> </span>inanc<span class="_a blank"></span>iam<span class="_0 blank"></span>e<span class="_1 blank"> </span>ntos <span class="_0 blank"></span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_0 blank"></span>as <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>s a<span class="_0 blank"></span>va<span class="_0 blank"></span>l<span class="_1 blank"> </span>iada<span class="_0 blank"></span>s. <span class="_0 blank"></span>COR<span class="_0 blank"></span>RE<span class="_0 blank"></span>T<span class="_0 blank"></span>A<span class="_5 blank"> </span> </div><div class="t m0 x0 h1 yb9 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 yba ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 ybb ff1 fs0 fc0 sc0 ls7 ws5">15<span class="ls0 ws2">-<span class="_1 blank"> </span>Na <span class="_1 blank"> </span>Cont<span class="_0 blank"></span>abil<span class="_0 blank"></span>idade (inc<span class="_3 blank"></span>l<span class="_1 blank"> </span>usiv<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>a<span class="_0 blank"></span> Con<span class="_0 blank"></span>ta<span class="_0 blank"></span>bi<span class="_0 blank"></span>li<span class="_1 blank"> </span>dad<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>Custo<span class="_3 blank"></span>s),<span class="_0 blank"></span> <span class="_1 blank"> </span>há a <span class="_1 blank"> </span>n<span class="_3 blank"></span>e<span class="_1 blank"> </span>cess<span class="_0 blank"></span>idad<span class="_0 blank"></span>e d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span> el<span class="_1 blank"> </span>ab<span class="_0 blank"></span>ora<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_5 blank"> </span>o<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 ybc ff1 fs0 fc0 sc0 ls0 ws2">Plano <span class="_b blank"> </span>de <span class="_b blank"> </span>C<span class="_0 blank"></span>ont<span class="_0 blank"></span>as <span class="_b blank"> </span>(ou <span class="_b blank"> </span>El<span class="_3 blank"></span>e<span class="_1 blank"> </span>nco <span class="_b blank"> </span>d<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_e blank"> </span>Conta<span class="_0 blank"></span>s). <span class="_b blank"> </span>Est<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_e blank"> </span>é<span class="_1 blank"> </span> <span class="_b blank"> </span>o <span class="_b blank"> </span>co<span class="_a blank"></span>njunto <span class="_b blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_b blank"> </span>cont<span class="_0 blank"></span>as, <span class="_b blank"> </span>pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>v<span class="_3 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>me<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 ybd ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>sta<span class="_0 blank"></span>be<span class="_0 blank"></span>le<span class="_1 blank"> </span>ci<span class="_0 blank"></span>do, <span class="_6 blank"> </span>que<span class="_1 blank"> </span> <span class="_6 blank"> </span>nor<span class="_0 blank"></span>t<span class="_3 blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_6 blank"> </span>os <span class="_6 blank"> </span>tra<span class="_3 blank"></span>balhos <span class="_6 blank"> </span>cont<span class="_0 blank"></span>á<span class="_0 blank"></span>be<span class="_1 blank"> </span>i<span class="_0 blank"></span>s <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>reg<span class="_3 blank"></span>i<span class="_1 blank"> </span>str<span class="_0 blank"></span>o <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>f<span class="_1 blank"> </span>a<span class="_0 blank"></span>tos <span class="_4 blank"> </span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>at<span class="_0 blank"></span>os <span class="_6 blank"> </span>i<span class="_1 blank"> </span>ne<span class="_1 blank"> </span>re<span class="_3 blank"></span>nte<span class="_1 blank"> </span>s <span class="_6 blank"> </span>à<span class="_a blank"></span> </div><div class="t m0 x0 h1 ybe ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>ntida<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>, <span class="_2 blank"> </span>al<span class="_3 blank"></span>é<span class="_1 blank"> </span>m <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>se<span class="_5 blank"> </span>r<span class="_0 blank"></span>vi<span class="_1 blank"> </span>r <span class="_4 blank"> </span>d<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_4 blank"> </span>par<span class="_0 blank"></span>â<span class="_0 blank"></span>me<span class="_1 blank"> </span>tr<span class="_0 blank"></span>o <span class="_4 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>labor<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_4 blank"> </span>das <span class="_4 blank"> </span>de<span class="_1 blank"> </span>mon<span class="_0 blank"></span>stra<span class="_0 blank"></span>ç<span class="_0 blank"></span>õe<span class="_0 blank"></span>s <span class="_2 blank"> </span>c<span class="_0 blank"></span>ontá<span class="_0 blank"></span>be<span class="_1 blank"> </span>i<span class="_0 blank"></span>s. <span class="_4 blank"> </span>A<span class="_3 blank"></span> </div><div class="t m0 x0 h1 ybf ff1 fs0 fc0 sc0 ls0 ws2">mont<span class="_0 blank"></span>a<span class="_0 blank"></span>ge<span class="_1 blank"> </span>m <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>um <span class="_1 blank"> </span>Pl<span class="_1 blank"> </span>an<span class="_0 blank"></span>o <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_5 blank"> </span> <span class="_1 blank"> </span>Conta<span class="_0 blank"></span>s <span class="_1 blank"> </span>de<span class="_1 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>se<span class="_1 blank"> </span>r pe<span class="_1 blank"> </span>rsona<span class="_0 blank"></span>l<span class="_3 blank"></span>i<span class="_1 blank"> </span>zada<span class="_0 blank"></span>, <span class="_1 blank"> </span>por <span class="_1 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_0 blank"></span>sa<span class="_0 blank"></span>,<span class="_1 blank"> </span> <span class="_1 blank"> </span>já <span class="_1 blank"> </span>que<span class="_1 blank"> </span> <span class="_1 blank"> </span>os <span class="_1 blank"> </span>usuár<span class="_0 blank"></span>ios<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc0 ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> <span class="_4 blank"> </span>i<span class="_1 blank"> </span>n<span class="_3 blank"></span>f<span class="_1 blank"> </span>orm<span class="_0 blank"></span>a<span class="_0 blank"></span>ções <span class="_2 blank"> </span>pod<span class="_3 blank"></span>e<span class="_1 blank"> </span>m <span class="_4 blank"> </span>n<span class="_3 blank"></span>e<span class="_1 blank"> </span>ce<span class="_0 blank"></span>ssita<span class="_0 blank"></span>r <span class="_4 blank"> </span>de<span class="_1 blank"> </span>ta<span class="_0 blank"></span>lham<span class="_a blank"></span>e<span class="_1 blank"> </span>ntos <span class="_1 blank"> </span>e<span class="_1 blank"> </span>sp<span class="_3 blank"></span>e<span class="_1 blank"> </span>cíf<span class="_0 blank"></span>icos, <span class="_4 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>um <span class="_4 blank"> </span>mo<span class="_a blank"></span>de<span class="_0 blank"></span>l<span class="_1 blank"> </span>o <span class="_4 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>Pl<span class="_1 blank"> </span>a<span class="_0 blank"></span>no <span class="_4 blank"> </span>d<span class="_3 blank"></span>e </div><div class="t m0 x0 h1 yc1 ff1 fs0 fc0 sc0 ls0 ws2">Conta<span class="_0 blank"></span>s <span class="_4 blank"> </span>ge<span class="_1 blank"> </span>ra<span class="_0 blank"></span>l<span class="_3 blank"></span> <span class="_2 blank"> </span>pod<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_4 blank"> </span>não<span class="_a blank"></span> <span class="_2 blank"> </span>co<span class="_0 blank"></span>mpr<span class="_0 blank"></span>e<span class="_0 blank"></span>e<span class="_1 blank"> </span>nd<span class="_3 blank"></span>e<span class="_1 blank"> </span>r. <span class="_4 blank"> </span>Sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>o<span class="_3 blank"></span> <span class="_2 blank"> </span>Pl<span class="_1 blank"> </span>a<span class="_0 blank"></span>no<span class="_3 blank"></span> <span class="_2 blank"> </span>de<span class="_3 blank"></span> <span class="_2 blank"> </span>Conta<span class="_0 blank"></span>s<span class="_3 blank"></span> <span class="_4 blank"> </span>de <span class="_4 blank"> </span>uma<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_0 blank"></span>sa, <span class="_4 blank"> </span>assoc<span class="_0 blank"></span>i<span class="_3 blank"></span>e <span class="_4 blank"> </span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc2 ff1 fs0 fc0 sc0 ls0 ws2">ite<span class="_1 blank"> </span>ns, ut<span class="_a blank"></span>il<span class="_1 blank"> </span>i<span class="_1 blank"> </span>zan<span class="_0 blank"></span>d<span class="_3 blank"></span>o o <span class="_0 blank"></span>c<span class="_0 blank"></span>ódigo a<span class="_0 blank"></span> <span class="_0 blank"></span>se<span class="_1 blank"> </span>guir:<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc3 ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>Ativo <span class="_0 blank"></span>Não <span class="_0 blank"></span>Ci<span class="_1 blank"> </span>r<span class="_0 blank"></span>culant<span class="_a blank"></span>e<span class="_1 blank"> </span>.<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc4 ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Pat<span class="_0 blank"></span>rimônio <span class="_0 blank"></span>Líqu<span class="_3 blank"></span>i<span class="_1 blank"> </span>do.<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y1c ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Passivo.<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y1d ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>III <span class="_0 blank"></span>) For<span class="_0 blank"></span>ne<span class="_1 blank"> </span>cedor<span class="_a blank"></span>e<span class="_1 blank"> </span>s de m<span class="_0 blank"></span>e<span class="_1 blank"> </span>rc<span class="_0 blank"></span>ado<span class="_0 blank"></span>rias.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y55 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>II <span class="_0 blank"></span>) R<span class="_0 blank"></span>e<span class="_1 blank"> </span>se<span class="_1 blank"> </span>r<span class="_0 blank"></span>va <span class="_0 blank"></span>de lucr<span class="_0 blank"></span>os.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y56 ff1 fs0 fc0 sc0 ls0 ws2">( I <span class="_0 blank"></span> <span class="_0 blank"></span>) D<span class="_0 blank"></span>e<span class="_1 blank"> </span>pósito <span class="_0 blank"></span>judi<span class="_1 blank"> </span>cia<span class="_a blank"></span>l.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y3d ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y3e ff1 fs0 fc0 sc0 ls0 ws2"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf9" class="pf w0 h0" data-page-no="9"><div class="pc pc9 w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls7 ws5">16<span class="ls0 ws2">-<span class="_1 blank"> </span>As e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sas e<span class="_1 blank"> </span>m ge<span class="_1 blank"> </span>ra<span class="_3 blank"></span>l<span class="_1 blank"> </span> <span class="_9 blank"> </span>nec<span class="_3 blank"></span>e<span class="_1 blank"> </span>ssi<span class="_1 blank"> </span>ta<span class="_0 blank"></span>m de<span class="_1 blank"> </span> um bom plano de <span class="_9 blank"> </span>con<span class="_0 blank"></span>ta<span class="_0 blank"></span>s <span class="_9 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> que<span class="_1 blank"> </span> se<span class="_1 blank"> </span> <span class="_9 blank"> </span>possa<span class="_0 blank"></span> </span></div><div class="t m0 x0 h1 y1 ff1 fs0 fc0 sc0 ls0 ws2">ha<span class="_0 blank"></span>rm<span class="_0 blank"></span>onizar<span class="_0 blank"></span> <span class="_5 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>co<span class="_0 blank"></span>nstr<span class="_0 blank"></span>uçã<span class="_0 blank"></span>o <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>um <span class="_1 blank"> </span>bom<span class="_3 blank"></span> <span class="_1 blank"> </span>ban<span class="_0 blank"></span>co <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>dad<span class="_0 blank"></span>os <span class="_5 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>a e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>abo<span class="_0 blank"></span>ra<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>i<span class="_1 blank"> </span>n<span class="_5 blank"> </span>f<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çõ<span class="_a blank"></span>e<span class="_1 blank"> </span>s <span class="_5 blank"> </span>qu<span class="_3 blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y2 ff1 fs0 fc0 sc0 ls0 ws2">pe<span class="_1 blank"> </span>r<span class="_0 blank"></span>mit<span class="_3 blank"></span>e<span class="_1 blank"> </span>m <span class="_4 blank"> </span>a <span class="_4 blank"> </span>g<span class="_3 blank"></span>e<span class="_1 blank"> </span>stã<span class="_0 blank"></span>o <span class="_4 blank"> </span>da <span class="_1 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>esa. <span class="_4 blank"> </span>Desta<span class="_0 blank"></span> <span class="_1 blank"> </span>f<span class="_1 blank"> </span>orm<span class="_0 blank"></span>a, <span class="_4 blank"> </span>o<span class="_3 blank"></span> <span class="_4 blank"> </span>conta<span class="_0 blank"></span>dor<span class="_0 blank"></span>, <span class="_2 blank"> </span>qua<span class="_0 blank"></span>ndo<span class="_a blank"></span> <span class="_2 blank"> </span>va<span class="_0 blank"></span>i<span class="_1 blank"> </span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>ab<span class="_0 blank"></span>ora<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_2 blank"> </span>o<span class="_3 blank"></span> <span class="_4 blank"> </span>"<span class="_1 blank"> </span>p<span class="_3 blank"></span>l<span class="_1 blank"> </span>ano<span class="_0 blank"></span> <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y3 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>nta<span class="_0 blank"></span>s"<span class="_1 blank"> </span> <span class="_8 blank"> </span>da<span class="_0 blank"></span> <span class="_8 blank"> </span>e<span class="_1 blank"> </span>nti<span class="_3 blank"></span>dade <span class="_8 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>e<span class="_1 blank"> </span>stá<span class="_0 blank"></span> <span class="_c blank"> </span>sob <span class="_8 blank"> </span>sua<span class="_0 blank"></span> <span class="_8 blank"> </span>re<span class="_3 blank"></span>sponsabi<span class="_3 blank"></span>l<span class="_1 blank"> </span>idad<span class="_a blank"></span>e<span class="_1 blank"> </span>,<span class="_1 blank"> </span> <span class="_c blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>ve<span class="_1 blank"> </span>rá<span class="_0 blank"></span> <span class="_8 blank"> </span>ter e<span class="_1 blank"> </span>m <span class="_c blank"> </span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>nte <span class="_8 blank"> </span>c<span class="_3 blank"></span>e<span class="_1 blank"> </span>rt<span class="_0 blank"></span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y4 ff1 fs0 fc0 sc0 ls0 ws2">pa<span class="_0 blank"></span>râ<span class="_0 blank"></span>metr<span class="_0 blank"></span>os, <span class="_5 blank"> </span>com<span class="_0 blank"></span> <span class="_1 blank"> </span>o <span class="_5 blank"> </span>intuito <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>co<span class="_0 blank"></span>nstr<span class="_0 blank"></span>u<span class="_3 blank"></span>i<span class="_1 blank"> </span>r <span class="_1 blank"> </span>sua<span class="_0 blank"></span> <span class="_1 blank"> </span>f<span class="_1 blank"> </span>e<span class="_1 blank"> </span>rr<span class="_0 blank"></span>a<span class="_0 blank"></span>me<span class="_1 blank"> </span>nta<span class="_0 blank"></span> <span class="_1 blank"> </span>da<span class="_0 blank"></span> <span class="_5 blank"> </span>mel<span class="_1 blank"> </span>hor f<span class="_1 blank"> </span>orm<span class="_0 blank"></span>a pos<span class="_4 blank"> </span>s<span class="_a blank"></span>í<span class="_1 blank"> </span>ve<span class="_0 blank"></span>l<span class="_1 blank"> </span>. <span class="_1 blank"> </span>Port<span class="_0 blank"></span>ant<span class="_0 blank"></span>o,<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y5 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>ss<span class="_3 blank"></span>e<span class="_1 blank"> </span>s <span class="_1 blank"> </span>cuidados tê<span class="_1 blank"> </span>m <span class="_1 blank"> </span>com<span class="_0 blank"></span>o <span class="_1 blank"> </span>bas<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>os <span class="_1 blank"> </span>principa<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_1 blank"> </span>usuár<span class="_0 blank"></span>i<span class="_0 blank"></span>os <span class="_1 blank"> </span>da<span class="_0 blank"></span> <span class="_5 blank"> </span>inf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>cont<span class="_0 blank"></span>ábil. <span class="_5 blank"> </span>Ape<span class="_0 blank"></span>sa<span class="_0 blank"></span>r <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>se<span class="_1 blank"> </span>r<span class="_a blank"></span> </div><div class="t m0 x0 h1 y6 ff1 fs0 fc0 sc0 ls0 ws2">sua<span class="_0 blank"></span> <span class="_1 blank"> </span>f<span class="_1 blank"> </span>unçã<span class="_0 blank"></span>o <span class="_1 blank"> </span>regi<span class="_1 blank"> </span>str<span class="_0 blank"></span>a<span class="_0 blank"></span>r <span class="_1 blank"> </span>os <span class="_1 blank"> </span>f<span class="_1 blank"> </span>a<span class="_0 blank"></span>tos, <span class="_1 blank"> </span>o <span class="_1 blank"> </span>cont<span class="_0 blank"></span>ador<span class="_0 blank"></span> <span class="_1 blank"> </span>nã<span class="_0 blank"></span>o <span class="_5 blank"> </span>pode impor<span class="_0 blank"></span> <span class="_1 blank"> </span>sua <span class="_1 blank"> </span>vont<span class="_0 blank"></span>ad<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>na<span class="_0 blank"></span> <span class="_1 blank"> </span>elab<span class="_0 blank"></span>ora<span class="_0 blank"></span>çã<span class="_3 blank"></span>o <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>um<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y7 ff1 fs0 fc0 sc0 ls0 ws2">plano de<span class="_1 blank"> </span> <span class="_5 blank"> </span>con<span class="_0 blank"></span>ta<span class="_0 blank"></span>s. <span class="_5 blank"> </span>D<span class="_0 blank"></span>e<span class="_1 blank"> </span>ve<span class="_1 blank"> </span> <span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_5 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>consu<span class="_a blank"></span>l<span class="_1 blank"> </span>ta<span class="_0 blank"></span>r se<span class="_1 blank"> </span>us <span class="_5 blank"> </span>usuá<span class="_0 blank"></span>rios, <span class="_5 blank"> </span>pa<span class="_0 blank"></span>rt<span class="_0 blank"></span>i<span class="_1 blank"> </span>n<span class="_5 blank"> </span>do <span class="_1 blank"> </span>do <span class="_1 blank"> </span>conh<span class="_a blank"></span>e<span class="_1 blank"> </span>cim<span class="_3 blank"></span>e<span class="_1 blank"> </span>nto tota<span class="_0 blank"></span>l <span class="_5 blank"> </span>dos<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y8 ff1 fs0 fc0 sc0 ls0 ws2">obje<span class="_1 blank"> </span>tiv<span class="_3 blank"></span>os <span class="_b blank"> </span>da<span class="_0 blank"></span> <span class="_8 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa <span class="_c blank"> </span>e<span class="_1 blank"> </span> <span class="_b blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_e blank"> </span>s<span class="_3 blank"></span>ua<span class="_0 blank"></span>s <span class="_b blank"> </span>at<span class="_0 blank"></span>i<span class="_1 blank"> </span>vidad<span class="_a blank"></span>e<span class="_1 blank"> </span>s <span class="_e blank"> </span>pr<span class="_a blank"></span>i<span class="_1 blank"> </span>nc<span class="_0 blank"></span>i<span class="_1 blank"> </span>pa<span class="_0 blank"></span>i<span class="_1 blank"> </span>s.<span class="_3 blank"></span> <span class="_b blank"> </span>Sobre<span class="_3 blank"></span> <span class="_b blank"> </span>os <span class="_b blank"> </span>cu<span class="_3 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>dos <span class="_b blank"> </span>bá<span class="_0 blank"></span>s<span class="_3 blank"></span>i<span class="_1 blank"> </span>cos <span class="_b blank"> </span>na<span class="_a blank"></span> </div><div class="t m0 x0 h1 y9 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>labor<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_4 blank"> </span>de <span class="_4 blank"> </span>um <span class="_4 blank"> </span>p<span class="_3 blank"></span>lano <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>cont<span class="_0 blank"></span>as, <span class="_4 blank"> </span>c<span class="_3 blank"></span>lassif<span class="_0 blank"></span>iqu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>V<span class="_3 blank"></span> <span class="_2 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>as <span class="_4 blank"> </span>se<span class="_1 blank"> </span>nt<span class="_3 blank"></span>e<span class="_1 blank"> </span>nç<span class="_0 blank"></span>as <span class="_4 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>rda<span class="_0 blank"></span>de<span class="_3 blank"></span>i<span class="_1 blank"> </span>ra<span class="_0 blank"></span>s <span class="_4 blank"> </span>e <span class="_4 blank"> </span>F <span class="_2 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>as<span class="_a blank"></span> </div><div class="t m0 x0 h1 ya ff1 fs0 fc0 sc0 ls0 ws2">falsas:<span class="_a blank"></span> </div><div class="t m0 x0 h1 yb ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_9 blank"> </span> V<span class="_1 blank"> </span> <span class="_6 blank"> </span>)<span class="_1 blank"> </span> <span class="_9 blank"> </span>D<span class="_0 blank"></span>e<span class="_1 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span> at<span class="_a blank"></span>e<span class="_1 blank"> </span>nde<span class="_1 blank"> </span>r<span class="_0 blank"></span> <span class="_9 blank"> </span>pr<span class="_a blank"></span>i<span class="_1 blank"> </span>ma<span class="_0 blank"></span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>me<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>à<span class="_0 blank"></span>s <span class="_9 blank"> </span>n<span class="_3 blank"></span>e<span class="_1 blank"> </span>cess<span class="_3 blank"></span>i<span class="_1 blank"> </span>d<span class="_5 blank"> </span>a<span class="_0 blank"></span>de<span class="_0 blank"></span>s <span class="_9 blank"> </span>e<span class="_0 blank"></span>spec<span class="_3 blank"></span>í<span class="_1 blank"> </span>fi<span class="_1 blank"> </span>ca<span class="_0 blank"></span>s d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>ca<span class="_0 blank"></span>da<span class="_0 blank"></span> em<span class="_0 blank"></span>pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa <span class="_6 blank"> </span>e<span class="_1 blank"> </span> às<span class="_a blank"></span> </div><div class="t m0 x0 h1 yc5 ff1 fs0 fc0 sc0 ls0 ws2">ne<span class="_1 blank"> </span>ces<span class="_3 blank"></span>si<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>s de in<span class="_3 blank"></span>f<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_0 blank"></span>dos <span class="_0 blank"></span>principa<span class="_0 blank"></span>i<span class="_1 blank"> </span>s u<span class="_0 blank"></span>suár<span class="_0 blank"></span>ios dos <span class="_0 blank"></span>r<span class="_0 blank"></span>e<span class="_0 blank"></span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>tór<span class="_0 blank"></span>i<span class="_1 blank"> </span>os. </div><div class="t m0 x0 h1 yc6 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>F <span class="_0 blank"></span>) A <span class="_0 blank"></span>cla<span class="_0 blank"></span>ssi<span class="_1 blank"> </span>f<span class="_1 blank"> </span>ica<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_0 blank"></span>de<span class="_1 blank"> </span>ve<span class="_1 blank"> </span> <span class="_0 blank"></span>par<span class="_0 blank"></span>tir <span class="_0 blank"></span>do <span class="_0 blank"></span>pa<span class="_0 blank"></span>rt<span class="_0 blank"></span>i<span class="_1 blank"> </span>cula<span class="_0 blank"></span>r <span class="_0 blank"></span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_0 blank"></span>o <span class="_0 blank"></span>ge<span class="_1 blank"> </span>ra<span class="_0 blank"></span>l.<span class="_2 blank"> </span> </div><div class="t m0 x0 h1 yb7 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>V <span class="_0 blank"></span>) D<span class="_0 blank"></span>e<span class="_1 blank"> </span>ve<span class="_1 blank"> </span> <span class="_0 blank"></span>se<span class="_1 blank"> </span>r <span class="_0 blank"></span>cod<span class="_0 blank"></span>i<span class="_1 blank"> </span>f<span class="_0 blank"></span>ica<span class="_0 blank"></span>do.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 yf ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>V <span class="_0 blank"></span>) Os <span class="_0 blank"></span>a<span class="_0 blank"></span>gru<span class="_0 blank"></span>pam<span class="_0 blank"></span>e<span class="_1 blank"> </span>ntos <span class="_0 blank"></span>de<span class="_1 blank"> </span>vem s<span class="_a blank"></span>e<span class="_1 blank"> </span>r <span class="_0 blank"></span>fe<span class="_1 blank"> </span>i<span class="_1 blank"> </span>t<span class="_3 blank"></span>os <span class="_0 blank"></span>pe<span class="_1 blank"> </span>nsan<span class="_0 blank"></span>do n<span class="_0 blank"></span>o<span class="_3 blank"></span>s r<span class="_0 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>atórios <span class="_0 blank"></span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> d<span class="_0 blank"></span>e<span class="_0 blank"></span>l<span class="_1 blank"> </span>e<span class="_1 blank"> </span>s s<span class="_a blank"></span>e<span class="_1 blank"> </span> or<span class="_0 blank"></span>i<span class="_1 blank"> </span>gina<span class="_0 blank"></span>rã<span class="_0 blank"></span>o.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y10 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_e blank"> </span> <span class="_b blank"> </span> <span class="_8 blank"> </span>F <span class="_b blank"> </span>)<span class="_0 blank"></span> <span class="_b blank"> </span>Os <span class="_b blank"> </span>t<span class="_3 blank"></span>í<span class="_1 blank"> </span>tulos<span class="_3 blank"></span> <span class="_b blank"> </span>da<span class="_0 blank"></span>s <span class="_b blank"> </span>cont<span class="_0 blank"></span>as <span class="_b blank"> </span>ut<span class="_a blank"></span>i<span class="_1 blank"> </span>li<span class="_0 blank"></span>zados <span class="_b blank"> </span>d<span class="_a blank"></span>e<span class="_1 blank"> </span>ve<span class="_1 blank"> </span>m<span class="_3 blank"></span> <span class="_b blank"> </span>re<span class="_3 blank"></span>f<span class="_1 blank"> </span>l<span class="_0 blank"></span>e<span class="_1 blank"> </span>tir <span class="_b blank"> </span>im<span class="_3 blank"></span>e<span class="_1 blank"> </span>d<span class="_3 blank"></span>iata<span class="_0 blank"></span>mente<span class="_0 blank"></span> <span class="_b blank"> </span>os <span class="_c blank"> </span>e<span class="_1 blank"> </span>l<span class="_0 blank"></span>e<span class="_1 blank"> </span>me<span class="_0 blank"></span>nto<span class="_0 blank"></span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yba ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>con<span class="_0 blank"></span>ômicos <span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_0 blank"></span>de<span class="_1 blank"> </span> pr<span class="_0 blank"></span>oduç<span class="_0 blank"></span>ã<span class="_0 blank"></span>o q<span class="_0 blank"></span>ue<span class="_1 blank"> </span> r<span class="_0 blank"></span>e<span class="_0 blank"></span>pres<span class="_3 blank"></span>e<span class="_1 blank"> </span>nta<span class="_0 blank"></span>m -<span class="_1 blank"> </span> d<span class="_0 blank"></span>e<span class="_1 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>m <span class="_0 blank"></span>se<span class="_1 blank"> </span>r <span class="_0 blank"></span>clar<span class="_0 blank"></span>os <span class="_0 blank"></span>e<span class="_1 blank"> </span> suc<span class="_0 blank"></span>i<span class="_0 blank"></span>nt<span class="_0 blank"></span>os.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 ybb ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_0 blank"></span>V <span class="_0 blank"></span>) D<span class="_0 blank"></span>e<span class="_1 blank"> </span>ve<span class="_1 blank"> </span> <span class="_0 blank"></span>te<span class="_1 blank"> </span>r<span class="_0 blank"></span> fl<span class="_0 blank"></span>e<span class="_1 blank"> </span>xi<span class="_1 blank"> </span>b<span class="_3 blank"></span>il<span class="_0 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span> (ma<span class="_0 blank"></span>rg<span class="_a blank"></span>e<span class="_1 blank"> </span>m <span class="_0 blank"></span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_0 blank"></span>am<span class="_0 blank"></span>pl<span class="_1 blank"> </span>iaç<span class="_0 blank"></span>ão) <span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>ope<span class="_1 blank"> </span>ra<span class="_3 blank"></span>ci<span class="_1 blank"> </span>ona<span class="_0 blank"></span>l<span class="_0 blank"></span>idad<span class="_0 blank"></span>e<span class="_1 blank"> </span>.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y13 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y32 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y51 ff1 fs0 fc0 sc0 ls7 ws5">17<span class="ls0 ws2">-<span class="_1 blank"> </span>Concei<span class="_1 blank"> </span>tua<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_6 blank"> </span>o <span class="_6 blank"> </span>que<span class="_1 blank"> </span> <span class="_6 blank"> </span>é<span class="_1 blank"> </span> <span class="_6 blank"> </span>cont<span class="_0 blank"></span>abil<span class="_0 blank"></span>idade <span class="_6 blank"> </span>pod<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>pa<span class="_0 blank"></span>rece<span class="_1 blank"> </span>r <span class="_6 blank"> </span>m<span class="_0 blank"></span>ais <span class="_6 blank"> </span>si<span class="_1 blank"> </span>mp<span class="_a blank"></span>l<span class="_1 blank"> </span>e<span class="_0 blank"></span>s <span class="_6 blank"> </span>que<span class="_1 blank"> </span> <span class="_6 blank"> </span>se<span class="_1 blank"> </span> <span class="_6 blank"> </span>i<span class="_0 blank"></span>ma<span class="_0 blank"></span>gi<span class="_1 blank"> </span>na<span class="_0 blank"></span>. <span class="_6 blank"> </span>Muita<span class="_0 blank"></span>s<span class="_3 blank"></span> </span></div><div class="t m0 x0 h1 y52 ff1 fs0 fc0 sc0 ls0 ws2">ve<span class="_1 blank"> </span>ze<span class="_0 blank"></span>s, <span class="_9 blank"> </span>c<span class="_0 blank"></span>onfund<span class="_3 blank"></span>e-se<span class="_1 blank"> </span> <span class="_9 blank"> </span>com<span class="_0 blank"></span> o <span class="_9 blank"> </span>obj<span class="_3 blank"></span>e<span class="_1 blank"> </span>tivo da g<span class="_a blank"></span>e<span class="_1 blank"> </span>ra<span class="_0 blank"></span>çã<span class="_0 blank"></span>o da inf<span class="_1 blank"> </span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span>çã<span class="_0 blank"></span>o cont<span class="_0 blank"></span>áb<span class="_0 blank"></span>i<span class="_1 blank"> </span>l<span class="_1 blank"> </span>. Desta<span class="_0 blank"></span> <span class="_9 blank"> </span>form<span class="_0 blank"></span>a, é<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y53 ff1 fs0 fc0 sc0 ls0 ws2">ne<span class="_1 blank"> </span>ces<span class="_3 blank"></span>sár<span class="_0 blank"></span>i<span class="_1 blank"> </span>o <span class="_1 blank"> </span>e<span class="_1 blank"> </span>nten<span class="_3 blank"></span>de<span class="_1 blank"> </span>r <span class="_1 blank"> </span>qua<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_1 blank"> </span>são <span class="_1 blank"> </span>os <span class="_1 blank"> </span>con<span class="_0 blank"></span>ce<span class="_1 blank"> </span>itos <span class="_1 blank"> </span>da <span class="_1 blank"> </span>c<span class="_0 blank"></span>onta<span class="_0 blank"></span>bil<span class="_1 blank"> </span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>qua<span class="_0 blank"></span>nto <span class="_4 blank"> </span>a<span class="_0 blank"></span>o <span class="_1 blank"> </span>aspecto<span class="_0 blank"></span> <span class="_5 blank"> </span>da<span class="_0 blank"></span> <span class="_1 blank"> </span>ge<span class="_1 blank"> </span>ra<span class="_0 blank"></span>çã<span class="_0 blank"></span>o<span class="_5 blank"> </span> </div><div class="t m0 x0 h1 y54 ff1 fs0 fc0 sc0 ls0 ws2">da<span class="_0 blank"></span>s inform<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_0 blank"></span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> a<span class="_0 blank"></span> <span class="_0 blank"></span>ge<span class="_1 blank"> </span>stã<span class="_0 blank"></span>o <span class="_0 blank"></span>da<span class="_0 blank"></span> empresa. <span class="_0 blank"></span>Assinal<span class="_3 blank"></span>e<span class="_1 blank"> </span> a<span class="_0 blank"></span> <span class="_0 blank"></span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span>terna<span class="_0 blank"></span>tiva <span class="_0 blank"></span>COR<span class="_0 blank"></span>R<span class="_0 blank"></span>ET<span class="_0 blank"></span>A:<span class="_4 blank"> </span> </div><div class="t m0 x0 h1 y92 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span> <span class="_1 blank"> </span> <span class="_5 blank"> </span>)<span class="_1 blank"> </span> <span class="_1 blank"> </span>Si<span class="_1 blank"> </span>st<span class="_a blank"></span>e<span class="_1 blank"> </span>ma<span class="_0 blank"></span> <span class="_5 blank"> </span>de<span class="_1 blank"> </span> <span class="_1 blank"> </span>cont<span class="_0 blank"></span>rol<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>dest<span class="_0 blank"></span>i<span class="_1 blank"> </span>na<span class="_0 blank"></span>do <span class="_1 blank"> </span>a <span class="_1 blank"> </span>pr<span class="_0 blank"></span>ove<span class="_1 blank"> </span>r<span class="_0 blank"></span> <span class="_5 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>us <span class="_1 blank"> </span>usuár<span class="_0 blank"></span>ios <span class="_5 blank"> </span>com<span class="_0 blank"></span> <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>monstr<span class="_0 blank"></span>a<span class="_0 blank"></span>ções e <span class="_5 blank"> </span>an<span class="_0 blank"></span>áli<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>s <span class="_1 blank"> </span>d<span class="_3 blank"></span>e </div><div class="t m0 x0 h1 y37 ff1 fs0 fc0 sc0 ls0 ws2">na<span class="_0 blank"></span>tur<span class="_0 blank"></span>e<span class="_1 blank"> </span>za <span class="_0 blank"></span>polí<span class="_1 blank"> </span>tica<span class="_0 blank"></span> <span class="_0 blank"></span>i<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span>rna<span class="_0 blank"></span> <span class="_0 blank"></span>e<span class="_1 blank"> </span> r<span class="_0 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_0 blank"></span>com<span class="_0 blank"></span> inve<span class="_1 blank"> </span>st<span class="_a blank"></span>i<span class="_1 blank"> </span>dores. </div><div class="t m0 x0 h1 y38 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_7 blank"> </span> <span class="_6 blank"> </span> <span class="_6 blank"> </span>)<span class="_1 blank"> </span> <span class="_6 blank"> </span>A <span class="_6 blank"> </span>ciê<span class="_1 blank"> </span>ncia <span class="_6 blank"> </span>qu<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_6 blank"> </span>e<span class="_1 blank"> </span>studa<span class="_0 blank"></span> <span class="_4 blank"> </span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>pra<span class="_0 blank"></span>tica<span class="_0 blank"></span> <span class="_6 blank"> </span>a<span class="_0 blank"></span>s <span class="_6 blank"> </span>f<span class="_1 blank"> </span>unçõ<span class="_0 blank"></span>e<span class="_1 blank"> </span>s <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_7 blank"> </span>or<span class="_a blank"></span>ie<span class="_5 blank"> </span>nta<span class="_3 blank"></span>çã<span class="_0 blank"></span>o, <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_7 blank"> </span>co<span class="_0 blank"></span>ntr<span class="_0 blank"></span>o<span class="_3 blank"></span>l<span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>e<span class="_5 blank"> </span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>reg<span class="_3 blank"></span>i<span class="_1 blank"> </span>str<span class="_0 blank"></span>o<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc7 ff1 fs0 fc0 sc0 ls0 ws2">rel<span class="_1 blank"> </span>a<span class="_0 blank"></span>tivas <span class="_0 blank"></span>à<span class="_0 blank"></span> a<span class="_0 blank"></span>dm<span class="_0 blank"></span>i<span class="_1 blank"> </span>ni<span class="_1 blank"> </span>str<span class="_0 blank"></span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_0 blank"></span>da <span class="_0 blank"></span>pr<span class="_0 blank"></span>oduç<span class="_0 blank"></span>ão <span class="_0 blank"></span>da<span class="_0 blank"></span> <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa. </div><div class="t m0 x0 h1 y3a ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span> <span class="_1 blank"> </span> ) <span class="_5 blank"> </span>É a <span class="_1 blank"> </span>f<span class="_0 blank"></span>or<span class="_0 blank"></span>ma<span class="_0 blank"></span> <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>ca<span class="_0 blank"></span>pt<span class="_0 blank"></span>aç<span class="_0 blank"></span>ão<span class="_0 blank"></span> <span class="_5 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>recur<span class="_0 blank"></span>sos<span class="_3 blank"></span> <span class="_5 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>tr<span class="_0 blank"></span>ansa<span class="_0 blank"></span>ç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_5 blank"> </span>e<span class="_0 blank"></span>ntr<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>esa<span class="_3 blank"></span>s <span class="_5 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e<span class="_1 blank"> </span>sas <span class="_0 blank"></span>em <span class="_1 blank"> </span>t<span class="_3 blank"></span>e<span class="_1 blank"> </span>rm<span class="_0 blank"></span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc8 ff1 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> <span class="_0 blank"></span>volum<span class="_3 blank"></span>e<span class="_1 blank"> </span>s.<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y3c ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_9 blank"> </span> X )<span class="_1 blank"> </span> C<span class="_1 blank"> </span>iê<span class="_1 blank"> </span>ncia (<span class="_1 blank"> </span>ou técn<span class="_3 blank"></span>ica<span class="_0 blank"></span>, <span class="_9 blank"> </span>se<span class="_5 blank"> </span>gundo a<span class="_0 blank"></span>l<span class="_1 blank"> </span>gu<span class="_3 blank"></span>ns) <span class="_9 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> e<span class="_1 blank"> </span>studa<span class="_0 blank"></span>, <span class="_9 blank"> </span>c<span class="_0 blank"></span>ontr<span class="_0 blank"></span>ol<span class="_1 blank"> </span>a<span class="_0 blank"></span> e<span class="_5 blank"> </span> i<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span>rpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>ta<span class="_0 blank"></span> os <span class="_9 blank"> </span>fat<span class="_0 blank"></span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y3d ff1 fs0 fc0 sc0 ls0 ws2">oc<span class="_0 blank"></span>orr<span class="_0 blank"></span>i<span class="_1 blank"> </span>dos <span class="_1 blank"> </span>no <span class="_1 blank"> </span>pa<span class="_0 blank"></span>tr<span class="_0 blank"></span>i<span class="_1 blank"> </span>mônio <span class="_1 blank"> </span>das <span class="_1 blank"> </span>e<span class="_1 blank"> </span>ntida<span class="_0 blank"></span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>s, <span class="_5 blank"> </span>m<span class="_a blank"></span>e<span class="_1 blank"> </span>di<span class="_1 blank"> </span>ant<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>o <span class="_1 blank"> </span>re<span class="_1 blank"> </span>gistr<span class="_0 blank"></span>o, <span class="_5 blank"> </span>a<span class="_0 blank"></span> <span class="_5 blank"> </span>de<span class="_1 blank"> </span>mon<span class="_0 blank"></span>stra<span class="_0 blank"></span>ç<span class="_0 blank"></span>ão e<span class="_1 blank"> </span>x<span class="_1 blank"> </span>po<span class="_3 blank"></span>siti<span class="_1 blank"> </span>va<span class="_0 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>a<span class="_a blank"></span> </div><div class="t m0 x0 h1 yc9 ff1 fs0 fc0 sc0 ls0 ws2">reve<span class="_1 blank"> </span>l<span class="_1 blank"> </span>a<span class="_0 blank"></span>çã<span class="_0 blank"></span>o <span class="_b blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>ss<span class="_3 blank"></span>e<span class="_1 blank"> </span>s <span class="_b blank"> </span>f<span class="_1 blank"> </span>a<span class="_0 blank"></span>tos, <span class="_b blank"> </span>com<span class="_0 blank"></span> <span class="_8 blank"> </span>o <span class="_b blank"> </span>f<span class="_1 blank"> </span>im <span class="_8 blank"> </span>de<span class="_1 blank"> </span> <span class="_b blank"> </span>o<span class="_3 blank"></span>f<span class="_1 blank"> </span>e<span class="_1 blank"> </span>r<span class="_a blank"></span>e<span class="_1 blank"> </span>cer <span class="_b blank"> </span>i<span class="_0 blank"></span>nform<span class="_0 blank"></span>aç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s <span class="_c blank"> </span>sobre <span class="_e blank"> </span>a<span class="_0 blank"></span> <span class="_b blank"> </span>comp<span class="_0 blank"></span>os<span class="_3 blank"></span>i<span class="_1 blank"> </span>çã<span class="_0 blank"></span>o <span class="_b blank"> </span>do<span class="_a blank"></span> </div><div class="t m0 x0 h1 yca ff1 fs0 fc0 sc0 ls0 ws2">pa<span class="_0 blank"></span>tr<span class="_0 blank"></span>i<span class="_1 blank"> </span>mônio, <span class="_8 blank"> </span>sua<span class="_0 blank"></span>s <span class="_8 blank"> </span>va<span class="_0 blank"></span>riaç<span class="_0 blank"></span>õ<span class="_3 blank"></span>e<span class="_1 blank"> </span>s <span class="_8 blank"> </span>e<span class="_1 blank"> </span> <span class="_f blank"> </span>o<span class="_3 blank"></span> <span class="_c blank"> </span>re<span class="_1 blank"> </span>su<span class="_3 blank"></span>ltad<span class="_0 blank"></span>o <span class="_8 blank"> </span>e<span class="_1 blank"> </span>conô<span class="_0 blank"></span>m<span class="_3 blank"></span>i<span class="_1 blank"> </span>co<span class="_0 blank"></span> <span class="_8 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>cor<span class="_0 blank"></span>rente<span class="_1 blank"> </span> da <span class="_c blank"> </span>gestão<span class="_0 blank"></span> <span class="_8 blank"> </span>da <span class="_c blank"> </span>riqu<span class="_3 blank"></span>e<span class="_1 blank"> </span>za<span class="_a blank"></span> </div><div class="t m0 x0 h1 y23 ff1 fs0 fc0 sc0 ls0 ws2">pa<span class="_0 blank"></span>tr<span class="_0 blank"></span>i<span class="_1 blank"> </span>monia<span class="_0 blank"></span>l<span class="_1 blank"> </span>.<span class="_3 blank"></span> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pfa" class="pf w0 h0" data-page-no="a"><div class="pc pca w0 h0"><div class="t m0 x0 h1 y0 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y40 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y41 ff1 fs0 fc0 sc0 ls7 ws5">18<span class="ls0 ws2">-<span class="_1 blank"> </span>Me<span class="_1 blank"> </span>r<span class="_0 blank"></span>ca<span class="_0 blank"></span>dor<span class="_0 blank"></span>i<span class="_1 blank"> </span>a re<span class="_1 blank"> </span>pr<span class="_0 blank"></span>e<span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>nta<span class="_0 blank"></span> <span class="_5 blank"> </span>o <span class="_1 blank"> </span>obj<span class="_3 blank"></span>e<span class="_1 blank"> </span>to <span class="_1 blank"> </span>com<span class="_a blank"></span>e<span class="_1 blank"> </span>rc<span class="_0 blank"></span>iali<span class="_1 blank"> </span>zado<span class="_0 blank"></span> <span class="_5 blank"> </span>p<span class="_3 blank"></span>e<span class="_1 blank"> </span>las <span class="_0 blank"></span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>s. <span class="_5 blank"> </span>A <span class="_1 blank"> </span>na<span class="_0 blank"></span>tur<span class="_0 blank"></span>e<span class="_1 blank"> </span>za <span class="_1 blank"> </span>com<span class="_a blank"></span>e<span class="_1 blank"> </span>r<span class="_0 blank"></span>cial <span class="_1 blank"> </span>d<span class="_3 blank"></span>e </span></div><div class="t m0 x0 h1 y42 ff1 fs0 fc0 sc0 ls0 ws2">ca<span class="_0 blank"></span>da<span class="_0 blank"></span> <span class="_6 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_a blank"></span> <span class="_6 blank"> </span>de<span class="_1 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>sta<span class="_0 blank"></span>r<span class="_0 blank"></span> <span class="_6 blank"> </span>r<span class="_3 blank"></span>e<span class="_1 blank"> </span>lac<span class="_0 blank"></span>i<span class="_1 blank"> </span>ona<span class="_0 blank"></span>da<span class="_0 blank"></span> <span class="_6 blank"> </span>n<span class="_3 blank"></span>o <span class="_2 blank"> </span>e<span class="_1 blank"> </span>sta<span class="_0 blank"></span>tut<span class="_0 blank"></span>o <span class="_6 blank"> </span>socia<span class="_a blank"></span>l<span class="_1 blank"> </span>, <span class="_6 blank"> </span>r<span class="_a blank"></span>e<span class="_1 blank"> </span>sp<span class="_3 blank"></span>e<span class="_5 blank"> </span>ita<span class="_0 blank"></span>ndo<span class="_3 blank"></span> <span class="_6 blank"> </span>a <span class="_6 blank"> </span>sua<span class="_0 blank"></span> <span class="_6 blank"> </span>a<span class="_0 blank"></span>tiv<span class="_3 blank"></span>i<span class="_1 blank"> </span>da<span class="_0 blank"></span>de<span class="_0 blank"></span> <span class="_6 blank"> </span>f<span class="_0 blank"></span>i<span class="_1 blank"> </span>m.<span class="_a blank"></span> </div><div class="t m0 x0 h1 y43 ff1 fs0 fc0 sc0 ls0 ws2">Norm<span class="_0 blank"></span>alment<span class="_3 blank"></span>e<span class="_1 blank"> </span>, e<span class="_1 blank"> </span>sta<span class="_0 blank"></span>s <span class="_1 blank"> </span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>r<span class="_0 blank"></span>ca<span class="_0 blank"></span>dor<span class="_0 blank"></span>i<span class="_1 blank"> </span>as <span class="_1 blank"> </span>r<span class="_a blank"></span>e<span class="_1 blank"> </span>pres<span class="_3 blank"></span>e<span class="_1 blank"> </span>nta<span class="_0 blank"></span>m <span class="_1 blank"> </span>o<span class="_3 blank"></span> <span class="_1 blank"> </span>e<span class="_1 blank"> </span>stoq<span class="_3 blank"></span>ue<span class="_0 blank"></span> <span class="_1 blank"> </span>par<span class="_0 blank"></span>a<span class="_0 blank"></span> <span class="_1 blank"> </span>a <span class="_1 blank"> </span>rev<span class="_3 blank"></span>e<span class="_1 blank"> </span>nda <span class="_3 blank"></span>e<span class="_5 blank"> </span> <span class="_1 blank"> </span>são <span class="_0 blank"></span>denom<span class="_3 blank"></span>inada<span class="_0 blank"></span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h3 y44 ff2 fs0 fc0 sc0 ls0 ws2">de<span class="_1 blank"> </span> <span class="_6 blank"> </span>\u201c<span class="_1 blank"> </span>be<span class="_0 blank"></span>ns d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>v<span class="_3 blank"></span>e<span class="_1 blank"> </span>nda<span class="_0 blank"></span>\u201d<span class="_1 blank"> </span>.<span class="_3 blank"></span> A <span class="_9 blank"> </span>L<span class="_0 blank"></span>ei 6<span class="_0 blank"></span>.4<span class="_0 blank"></span>0<span class="_0 blank"></span>4<span class="_0 blank"></span>/<span class="_0 blank"></span>7<span class="_1 blank"> </span>6<span class="_0 blank"></span> e<span class="_5 blank"> </span>sta<span class="_0 blank"></span>bel<span class="_0 blank"></span>e<span class="_1 blank"> </span>ce<span class="_1 blank"> </span> <span class="_6 blank"> </span>que<span class="_0 blank"></span> o <span class="_6 blank"> </span>e<span class="_1 blank"> </span>stoqu<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> m<span class="_3 blank"></span>e<span class="_1 blank"> </span>rc<span class="_0 blank"></span>ad<span class="_0 blank"></span>oria dev<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_9 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>r<span class="_a blank"></span> </div><div class="t m0 x0 h1 y45 ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>valiado pelo <span class="_1 blank"> </span>cust<span class="_0 blank"></span>o <span class="_1 blank"> </span>d<span class="_3 blank"></span>e<span class="_5 blank"> </span> <span class="_1 blank"> </span>aqu<span class="_0 blank"></span>i<span class="_1 blank"> </span>s<span class="_3 blank"></span>i<span class="_1 blank"> </span>çã<span class="_0 blank"></span>o <span class="_1 blank"> </span>ou <span class="_1 blank"> </span>p<span class="_3 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span>o <span class="_1 blank"> </span>va<span class="_a blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span> <span class="_1 blank"> </span>de<span class="_1 blank"> </span> <span class="_5 blank"> </span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>r<span class="_0 blank"></span>ca<span class="_0 blank"></span>do, <span class="_1 blank"> </span>dos do<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_1 blank"> </span>o<span class="_3 blank"></span> <span class="_5 blank"> </span>menor <span class="_1 blank"> </span>va<span class="_a blank"></span>lor. <span class="_1 blank"> </span>Qua<span class="_0 blank"></span>ndo<span class="_a blank"></span> </div><div class="t m0 x0 h1 y25 ff1 fs0 fc0 sc0 ls0 ws2">o <span class="_4 blank"> </span>valor <span class="_4 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>m<span class="_3 blank"></span>e<span class="_1 blank"> </span>rc<span class="_0 blank"></span>a<span class="_0 blank"></span>do <span class="_2 blank"> </span>é<span class="_1 blank"> </span> <span class="_1 blank"> </span>me<span class="_1 blank"> </span>nor<span class="_0 blank"></span> <span class="_1 blank"> </span>que<span class="_0 blank"></span> <span class="_2 blank"> </span>o <span class="_4 blank"> </span>cust<span class="_0 blank"></span>o<span class="_3 blank"></span> <span class="_2 blank"> </span>de<span class="_0 blank"></span> <span class="_4 blank"> </span>aquis<span class="_3 blank"></span>i<span class="_1 blank"> </span>ç<span class="_0 blank"></span>ão, <span class="_4 blank"> </span>a e<span class="_5 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>,<span class="_0 blank"></span> <span class="_4 blank"> </span>pru<span class="_0 blank"></span>de<span class="_1 blank"> </span>nt<span class="_3 blank"></span>e<span class="_1 blank"> </span>m<span class="_a blank"></span>e<span class="_1 blank"> </span>nte<span class="_0 blank"></span>, <span class="_2 blank"> </span>d<span class="_3 blank"></span>e<span class="_1 blank"> </span>ve<span class="_1 blank"> </span>r<span class="_0 blank"></span>á<span class="_a blank"></span> </div><div class="t m0 x0 h1 y46 ff1 fs0 fc0 sc0 ls0 ws2">registra<span class="_0 blank"></span>r<span class="_0 blank"></span> um<span class="_0 blank"></span>a <span class="_0 blank"></span>pr<span class="_0 blank"></span>ovisão <span class="_0 blank"></span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_1 blank"> </span>a<span class="_0 blank"></span>j<span class="_1 blank"> </span>uste do<span class="_0 blank"></span> estoqu<span class="_a blank"></span>e<span class="_5 blank"> </span> <span class="_0 blank"></span>ao<span class="_0 blank"></span> va<span class="_0 blank"></span>lor <span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_0 blank"></span>me<span class="_1 blank"> </span>r<span class="_0 blank"></span>ca<span class="_0 blank"></span>do; <span class="_0 blank"></span>e<span class="_1 blank"> </span>sta<span class="_0 blank"></span> <span class="_0 blank"></span>cont<span class="_0 blank"></span>a <span class="_0 blank"></span>é<span class="_1 blank"> </span> <span class="_0 blank"></span>redutor<span class="_0 blank"></span>a <span class="_3 blank"></span>do </div><div class="t m0 x0 h1 y47 ff1 fs0 fc0 sc0 ls0 ws2">a<span class="_0 blank"></span>tivo <span class="_6 blank"> </span>circ<span class="_0 blank"></span>ul<span class="_1 blank"> </span>a<span class="_0 blank"></span>nte <span class="_7 blank"> </span>e<span class="_0 blank"></span>stoqu<span class="_0 blank"></span>e<span class="_0 blank"></span>. <span class="_6 blank"> </span>Sobre <span class="_6 blank"> </span>os <span class="_6 blank"> </span>f<span class="_1 blank"> </span>a<span class="_0 blank"></span>tos <span class="_6 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_6 blank"> </span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span>t<span class="_a blank"></span>e<span class="_5 blank"> </span>r<span class="_0 blank"></span>am<span class="_0 blank"></span> <span class="_6 blank"> </span>os <span class="_6 blank"> </span>valor<span class="_0 blank"></span>e<span class="_1 blank"> </span>s <span class="_6 blank"> </span>das <span class="_6 blank"> </span>c<span class="_0 blank"></span>ompr<span class="_0 blank"></span>as, <span class="_6 blank"> </span>a<span class="_0 blank"></span>ssoci<span class="_3 blank"></span>e<span class="_2 blank"> </span> <span class="_6 blank"> </span>os<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y48 ff1 fs0 fc0 sc0 ls0 ws2">ite<span class="_1 blank"> </span>ns, ut<span class="_a blank"></span>il<span class="_1 blank"> </span>i<span class="_1 blank"> </span>zan<span class="_0 blank"></span>d<span class="_3 blank"></span>o o <span class="_0 blank"></span>c<span class="_0 blank"></span>ódigo a<span class="_0 blank"></span> <span class="_0 blank"></span>se<span class="_1 blank"> </span>guir:<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y49 ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>Desp<span class="_3 blank"></span>e<span class="_1 blank"> </span>sas <span class="_0 blank"></span>a<span class="_0 blank"></span>ce<span class="_1 blank"> </span>ssór<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>s.<span class="_0 blank"></span> </div><div class="t m0 x0 h1 y4a ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Descont<span class="_0 blank"></span>os o<span class="_0 blank"></span>u a<span class="_0 blank"></span>ba<span class="_0 blank"></span>time<span class="_1 blank"> </span>nt<span class="_a blank"></span>os inco<span class="_0 blank"></span>ndi<span class="_1 blank"> </span>c<span class="_a blank"></span>i<span class="_1 blank"> </span>ona<span class="_0 blank"></span>i<span class="_1 blank"> </span>s <span class="_0 blank"></span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> c<span class="_0 blank"></span>onstem <span class="_0 blank"></span>na<span class="_0 blank"></span> pr<span class="_0 blank"></span>ópr<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span> no<span class="_0 blank"></span>ta<span class="_0 blank"></span> fisca<span class="_0 blank"></span>l<span class="_1 blank"> </span> d<span class="_0 blank"></span>e<span class="_1 blank"> </span> c<span class="_0 blank"></span>ompr<span class="_0 blank"></span>a.<span class="_0 blank"></span> </span></div><div class="t m0 x0 h1 y2b ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Devol<span class="_0 blank"></span>uç<span class="_0 blank"></span>õe<span class="_1 blank"> </span>s d<span class="_a blank"></span>e<span class="_1 blank"> </span> c<span class="_0 blank"></span>ompr<span class="_0 blank"></span>a<span class="_0 blank"></span>s ou<span class="_0 blank"></span> c<span class="_0 blank"></span>ompr<span class="_0 blank"></span>a<span class="_0 blank"></span>s a<span class="_0 blank"></span>nulada<span class="_0 blank"></span>s <span class="_0 blank"></span>(<span class="_1 blank"> </span>tot<span class="_0 blank"></span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span> o<span class="_0 blank"></span>u pa<span class="_0 blank"></span>r<span class="_0 blank"></span>cial).<span class="_5 blank"> </span> </span></div><div class="t m0 x0 h1 y2c ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span>I <span class="_1 blank"> </span> <span class="_5 blank"> </span> <span class="_1 blank"> </span>)<span class="_1 blank"> </span> <span class="_5 blank"> </span>N<span class="_3 blank"></span>e<span class="_1 blank"> </span>ste<span class="_1 blank"> </span> <span class="_1 blank"> </span>ca<span class="_0 blank"></span>so, ex<span class="_0 blank"></span>iste<span class="_1 blank"> </span>m <span class="_0 blank"></span>os <span class="_5 blank"> </span>f<span class="_1 blank"> </span>ret<span class="_3 blank"></span>e<span class="_1 blank"> </span>s <span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>os <span class="_1 blank"> </span>s<span class="_3 blank"></span>e<span class="_1 blank"> </span>guro<span class="_0 blank"></span>s <span class="_5 blank"> </span>qua<span class="_0 blank"></span>ndo <span class="_0 blank"></span>e<span class="_1 blank"> </span>stã<span class="_0 blank"></span>o <span class="_1 blank"> </span>a <span class="_1 blank"> </span>ca<span class="_0 blank"></span>r<span class="_0 blank"></span>go <span class="_1 blank"> </span>do <span class="_1 blank"> </span>de<span class="_1 blank"> </span>stinat<span class="_0 blank"></span>ár<span class="_0 blank"></span>io. <span class="_5 blank"> </span>Est<span class="_a blank"></span>e<span class="_1 blank"> </span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y2d ff1 fs0 fc0 sc0 ls0 ws2">va<span class="_0 blank"></span>l<span class="_1 blank"> </span>or<span class="_0 blank"></span>e<span class="_1 blank"> </span>s sã<span class="_0 blank"></span>o <span class="_0 blank"></span>ac<span class="_0 blank"></span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>scidos à<span class="_0 blank"></span> <span class="_0 blank"></span>cont<span class="_0 blank"></span>a <span class="_3 blank"></span>Estoqu<span class="_0 blank"></span>e<span class="_1 blank"> </span> no <span class="_0 blank"></span>mo<span class="_0 blank"></span>me<span class="_1 blank"> </span>nto<span class="_0 blank"></span> do <span class="_0 blank"></span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>g<span class="_3 blank"></span>i<span class="_1 blank"> </span>str<span class="_0 blank"></span>o <span class="_0 blank"></span>da <span class="_0 blank"></span>entra<span class="_0 blank"></span>da<span class="_0 blank"></span> <span class="_0 blank"></span>das <span class="_0 blank"></span>merc<span class="_0 blank"></span>ad<span class="_0 blank"></span>orias.<span class="_1 blank"> </span> </div><div class="t m0 x0 h1 y2e ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_8 blank"> </span> <span class="_8 blank"> </span>III <span class="_8 blank"> </span> <span class="_8 blank"> </span>)<span class="_1 blank"> </span> <span class="_8 blank"> </span>Oc<span class="_0 blank"></span>or<span class="_5 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_8 blank"> </span>quan<span class="_0 blank"></span>do <span class="_8 blank"> </span>for <span class="_c blank"> </span>const<span class="_0 blank"></span>at<span class="_0 blank"></span>ad<span class="_0 blank"></span>o <span class="_8 blank"> </span>que<span class="_1 blank"> </span> <span class="_c blank"> </span>sof<span class="_1 blank"> </span>rera<span class="_0 blank"></span>m <span class="_c blank"> </span>av<span class="_0 blank"></span>a<span class="_5 blank"> </span>ria<span class="_0 blank"></span>s <span class="_8 blank"> </span>no <span class="_c blank"> </span>tr<span class="_5 blank"> </span>a<span class="_0 blank"></span>nspor<span class="_0 blank"></span>te<span class="_1 blank"> </span>, <span class="_8 blank"> </span>ou <span class="_c blank"> </span>não </div><div class="t m0 x0 h1 ycb ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>rr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sponde<span class="_1 blank"> </span>m <span class="_c blank"> </span>ao<span class="_0 blank"></span> <span class="_8 blank"> </span>p<span class="_3 blank"></span>e<span class="_1 blank"> </span>di<span class="_1 blank"> </span>d<span class="_3 blank"></span>o <span class="_8 blank"> </span>ou, <span class="_8 blank"> </span>ainda<span class="_0 blank"></span>, <span class="_8 blank"> </span>por <span class="_c blank"> </span>qua<span class="_0 blank"></span>l<span class="_1 blank"> </span>q<span class="_3 blank"></span>ue<span class="_1 blank"> </span>r<span class="_0 blank"></span> <span class="_8 blank"> </span>outr<span class="_0 blank"></span>o <span class="_c blank"> </span>f<span class="_1 blank"> </span>at<span class="_0 blank"></span>o <span class="_c blank"> </span>não <span class="_c blank"> </span>at<span class="_0 blank"></span>e<span class="_1 blank"> </span>nd<span class="_3 blank"></span>e<span class="_1 blank"> </span>m <span class="_c blank"> </span>às <span class="_c blank"> </span>nossa<span class="_0 blank"></span>s<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y12 ff1 fs0 fc0 sc0 ls0 ws2">e<span class="_1 blank"> </span>xp<span class="_3 blank"></span>e<span class="_1 blank"> </span>cta<span class="_3 blank"></span>ti<span class="_1 blank"> </span>va<span class="_0 blank"></span>s. </div><div class="t m0 x0 h1 y31 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_5 blank"> </span> <span class="_1 blank"> </span>II <span class="_5 blank"> </span> <span class="_1 blank"> </span>)<span class="_1 blank"> </span> <span class="_5 blank"> </span>T<span class="_0 blank"></span>am<span class="_0 blank"></span>bé<span class="_1 blank"> </span>m <span class="_1 blank"> </span>cha<span class="_0 blank"></span>ma<span class="_0 blank"></span>do de<span class="_1 blank"> </span> <span class="_5 blank"> </span>de<span class="_1 blank"> </span>scon<span class="_0 blank"></span>to <span class="_1 blank"> </span>com<span class="_0 blank"></span>e<span class="_1 blank"> </span>rc<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span>l<span class="_1 blank"> </span>, <span class="_5 blank"> </span>é<span class="_1 blank"> </span> <span class="_1 blank"> </span>uma<span class="_0 blank"></span> <span class="_5 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>duçã<span class="_0 blank"></span>o <span class="_1 blank"> </span>do <span class="_1 blank"> </span>preço <span class="_1 blank"> </span>conc<span class="_0 blank"></span>e<span class="_1 blank"> </span>d<span class="_3 blank"></span>ida <span class="_1 blank"> </span>no <span class="_1 blank"> </span>at<span class="_0 blank"></span>o </div><div class="t m0 x0 h1 y32 ff1 fs0 fc0 sc0 ls0 ws2">da<span class="_0 blank"></span> ve<span class="_1 blank"> </span>nda. E<span class="_0 blank"></span>m regra<span class="_0 blank"></span>, <span class="_9 blank"> </span>é<span class="_1 blank"> </span> util<span class="_0 blank"></span>i<span class="_1 blank"> </span>za<span class="_0 blank"></span>do como<span class="_0 blank"></span> <span class="_9 blank"> </span>form<span class="_0 blank"></span>a de <span class="_9 blank"> </span>a<span class="_0 blank"></span>tra<span class="_0 blank"></span>ir o cli<span class="_1 blank"> </span>e<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_5 blank"> </span> par<span class="_0 blank"></span>a<span class="_0 blank"></span> a com<span class="_0 blank"></span>pra<span class="_0 blank"></span> ou de<span class="_1 blank"> </span> </div><div class="t m0 x0 h1 y33 ff1 fs0 fc0 sc0 ls0 ws2">ince<span class="_1 blank"> </span>ntivá<span class="_a blank"></span>-<span class="_1 blank"> </span>l<span class="_1 blank"> </span>o <span class="_0 blank"></span>a <span class="_0 blank"></span>a<span class="_0 blank"></span>dquirir <span class="_0 blank"></span>uma<span class="_0 blank"></span> <span class="_0 blank"></span>qua<span class="_0 blank"></span>ntidade m<span class="_0 blank"></span>aior<span class="_0 blank"></span> de m<span class="_a blank"></span>e<span class="_1 blank"> </span>rc<span class="_0 blank"></span>a<span class="_0 blank"></span>doria<span class="_0 blank"></span>s. </div><div class="t m0 x0 h1 y52 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 y90 ff1 fs0 fc0 sc0 ls0 ws2"> </div><div class="t m0 x0 h1 ycc ff1 fs0 fc0 sc0 ls7 ws5">19<span class="ls0 ws2">-<span class="_1 blank"> </span>Os <span class="_4 blank"> </span>e<span class="_1 blank"> </span>stoque<span class="_3 blank"></span>s <span class="_2 blank"> </span>são <span class="_4 blank"> </span>ma<span class="_0 blank"></span>teriais <span class="_1 blank"> </span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>supr<span class="_0 blank"></span>i<span class="_1 blank"> </span>m<span class="_a blank"></span>e<span class="_5 blank"> </span>nto<span class="_0 blank"></span>s <span class="_2 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_4 blank"> </span>uma<span class="_0 blank"></span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_a blank"></span>esa <span class="_4 blank"> </span>util<span class="_0 blank"></span>i<span class="_1 blank"> </span>za<span class="_0 blank"></span> <span class="_2 blank"> </span>pa<span class="_0 blank"></span>ra<span class="_0 blank"></span> <span class="_4 blank"> </span>a <span class="_4 blank"> </span>pr<span class="_0 blank"></span>oduçã<span class="_0 blank"></span>o <span class="_4 blank"> </span>de<span class="_1 blank"> </span> </span></div><div class="t m0 x0 h1 ycd ff1 fs0 fc0 sc0 ls0 ws2">se<span class="_1 blank"> </span>u <span class="_6 blank"> </span>pr<span class="_0 blank"></span>oduto <span class="_6 blank"> </span>ou<span class="_0 blank"></span> <span class="_2 blank"> </span>supr<span class="_0 blank"></span>i<span class="_1 blank"> </span>r <span class="_6 blank"> </span>a<span class="_0 blank"></span> <span class="_6 blank"> </span>ne<span class="_1 blank"> </span>c<span class="_a blank"></span>e<span class="_1 blank"> </span>ssi<span class="_0 blank"></span>da<span class="_0 blank"></span>de<span class="_1 blank"> </span> <span class="_6 blank"> </span>da <span class="_6 blank"> </span>pr<span class="_0 blank"></span>ópr<span class="_0 blank"></span>i<span class="_1 blank"> </span>a<span class="_0 blank"></span> <span class="_2 blank"> </span>e<span class="_1 blank"> </span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span>sa<span class="_0 blank"></span>. <span class="_2 blank"> </span>Nos <span class="_4 blank"> </span>e<span class="_1 blank"> </span>stoqu<span class="_3 blank"></span>e<span class="_1 blank"> </span>s, <span class="_6 blank"> </span>mu<span class="_3 blank"></span>itas <span class="_6 blank"> </span>vez<span class="_3 blank"></span>e<span class="_1 blank"> </span>s,<span class="_1 blank"> </span> <span class="_4 blank"> </span>é </div><div class="t m0 x0 h1 y93 ff1 fs0 fc0 sc0 ls0 ws2">possív<span class="_3 blank"></span>e<span class="_1 blank"> </span>l<span class="_1 blank"> </span> <span class="_4 blank"> </span>enc<span class="_0 blank"></span>ontr<span class="_0 blank"></span>a<span class="_0 blank"></span>r <span class="_4 blank"> </span>ma<span class="_0 blank"></span>térias-<span class="_1 blank"> </span>prima<span class="_0 blank"></span>s, <span class="_2 blank"> </span>supr<span class="_a blank"></span>i<span class="_1 blank"> </span>mento<span class="_a blank"></span>s,<span class="_1 blank"> </span> <span class="_4 blank"> </span>compo<span class="_0 blank"></span>n<span class="_3 blank"></span>e<span class="_1 blank"> </span>nte<span class="_1 blank"> </span>s<span class="_3 blank"></span>, <span class="_2 blank"> </span>ma<span class="_0 blank"></span>teriais <span class="_1 blank"> </span>e<span class="_1 blank"> </span>m <span class="_4 blank"> </span>proc<span class="_0 blank"></span>e<span class="_1 blank"> </span>s<span class="_3 blank"></span>so <span class="_2 blank"> </span>ou<span class="_a blank"></span> </div><div class="t m0 x0 h1 y38 ff1 fs0 fc0 sc0 ls0 ws2">pr<span class="_0 blank"></span>odutos <span class="_4 blank"> </span>a<span class="_0 blank"></span>ca<span class="_0 blank"></span>ba<span class="_0 blank"></span>dos, <span class="_2 blank"> </span>qu<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>ge<span class="_1 blank"> </span>ra<span class="_0 blank"></span>lm<span class="_3 blank"></span>e<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>é<span class="_1 blank"> </span> <span class="_2 blank"> </span>se<span class="_0 blank"></span>mpr<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>f<span class="_1 blank"> </span>e<span class="_0 blank"></span>ito <span class="_4 blank"> </span>a <span class="_4 blank"> </span>rigor<span class="_0 blank"></span> <span class="_2 blank"> </span>um<span class="_a blank"></span> <span class="_2 blank"> </span>co<span class="_0 blank"></span>ntr<span class="_0 blank"></span>ol<span class="_1 blank"> </span>e<span class="_0 blank"></span>, <span class="_2 blank"> </span>ta<span class="_0 blank"></span>nt<span class="_0 blank"></span>o <span class="_2 blank"> </span>d<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_2 blank"> </span>pro<span class="_0 blank"></span>ce<span class="_0 blank"></span>sso<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc7 ff1 fs0 fc0 sc0 ls0 ws2">co<span class="_0 blank"></span>mo <span class="_1 blank"> </span>de<span class="_1 blank"> </span> d<span class="_0 blank"></span>i<span class="_1 blank"> </span>spon<span class="_3 blank"></span>ibi<span class="_0 blank"></span>l<span class="_1 blank"> </span>idad<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>dos<span class="_3 blank"></span> <span class="_1 blank"> </span>i<span class="_1 blank"> </span>t<span class="_3 blank"></span>e<span class="_1 blank"> </span>ns. <span class="_1 blank"> </span>Sobr<span class="_a blank"></span>e<span class="_1 blank"> </span> <span class="_1 blank"> </span>o <span class="_5 blank"> </span>co<span class="_a blank"></span>ntr<span class="_0 blank"></span>ole de e<span class="_5 blank"> </span>stoq<span class="_a blank"></span>ue<span class="_1 blank"> </span>s<span class="_3 blank"></span>, <span class="_5 blank"> </span>a<span class="_0 blank"></span>ssoci<span class="_3 blank"></span>e<span class="_1 blank"> </span> <span class="_5 blank"> </span>os<span class="_3 blank"></span> <span class="_1 blank"> </span>i<span class="_1 blank"> </span>t<span class="_3 blank"></span>e<span class="_1 blank"> </span>ns, <span class="_1 blank"> </span>ut<span class="_3 blank"></span>i<span class="_1 blank"> </span>l<span class="_3 blank"></span>i<span class="_1 blank"> </span>zando<span class="_a blank"></span> </div><div class="t m0 x0 h1 yce ff1 fs0 fc0 sc0 ls0 ws2">o <span class="_0 blank"></span>código <span class="_0 blank"></span>a<span class="_0 blank"></span> segui<span class="_1 blank"> </span>r<span class="_0 blank"></span>:<span class="_3 blank"></span> </div><div class="t m0 x0 h1 yc8 ff1 fs0 fc0 sc0 ls0 ws2">I-<span class="_1 blank"> </span> <span class="_0 blank"></span>Inve<span class="_1 blank"> </span>ntá<span class="_0 blank"></span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>o <span class="_0 blank"></span>P<span class="_3 blank"></span>e<span class="_1 blank"> </span>riód<span class="_3 blank"></span>i<span class="_1 blank"> </span>co.<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y3c ff1 fs0 fc0 sc0 ls1 ws0">II<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Inve<span class="_1 blank"> </span>ntá<span class="_0 blank"></span>r<span class="_0 blank"></span>i<span class="_1 blank"> </span>o <span class="_0 blank"></span>P<span class="_3 blank"></span>e<span class="_1 blank"> </span>rma<span class="_0 blank"></span>ne<span class="_1 blank"> </span>nt<span class="_a blank"></span>e<span class="_1 blank"> </span>.<span class="_0 blank"></span> </span></div><div class="t m0 x0 h1 ycf ff1 fs0 fc0 sc0 ls1 ws0">III<span class="ls0 ws2">-<span class="_1 blank"> </span> <span class="_0 blank"></span>Contr<span class="_0 blank"></span>ol<span class="_0 blank"></span>e<span class="_1 blank"> </span> <span class="_0 blank"></span>de<span class="_1 blank"> </span> E<span class="_0 blank"></span>stoqu<span class="_a blank"></span>e<span class="_1 blank"> </span> PE<span class="_0 blank"></span>PS <span class="_0 blank"></span>(<span class="_1 blank"> </span>Prim<span class="_a blank"></span>e<span class="_1 blank"> </span>i<span class="_1 blank"> </span>ro <span class="_0 blank"></span>a<span class="_0 blank"></span> E<span class="_0 blank"></span>ntr<span class="_0 blank"></span>a<span class="_0 blank"></span>r, <span class="_0 blank"></span>Primei<span class="_1 blank"> </span>ro <span class="_0 blank"></span>a<span class="_0 blank"></span> S<span class="_0 blank"></span>air).<span class="_5 blank"> </span> </span></div><div class="t m0 x0 h1 yd0 ff1 fs0 fc0 sc0 ls0 ws2">( <span class="_9 blank"> </span> III <span class="_9 blank"> </span> )<span class="_1 blank"> </span> É<span class="_5 blank"> </span> <span class="_9 blank"> </span>a<span class="_0 blank"></span> <span class="_8 blank"> </span>a<span class="_0 blank"></span>valiaç<span class="_0 blank"></span>ão dos e<span class="_1 blank"> </span>stoques <span class="_9 blank"> </span>dentr<span class="_0 blank"></span>o <span class="_9 blank"> </span>de <span class="_9 blank"> </span>e<span class="_1 blank"> </span>m<span class="_a blank"></span>pre<span class="_1 blank"> </span>sa<span class="_0 blank"></span>s, <span class="_9 blank"> </span>qu<span class="_3 blank"></span>e<span class="_1 blank"> </span> é<span class="_1 blank"> </span> <span class="_9 blank"> </span>r<span class="_0 blank"></span>e<span class="_1 blank"> </span>ali<span class="_1 blank"> </span>za<span class="_0 blank"></span>da pe<span class="_0 blank"></span>la or<span class="_0 blank"></span>de<span class="_1 blank"> </span>m<span class="_3 blank"></span> </div><div class="t m0 x0 h1 y57 ff1 fs0 fc0 sc0 ls0 ws2">cr<span class="_0 blank"></span>onológica<span class="_0 blank"></span> d<span class="_0 blank"></span>as <span class="_0 blank"></span>e<span class="_1 blank"> </span>ntr<span class="_0 blank"></span>a<span class="_0 blank"></span>das. </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div>
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