Legislação e Gestão Atuarial

Contabilidade / Ciências Contábeis

•

ESTÁCIO

1

0

1

0

Claudio Felix

11/04/2020

E aí, curtiu este material?

Ajude a incentivar outros estudantes a melhorar o conteúdo

Gostou desse material? Compartilhe! 🧡

Contabilidade / Ciências Contábeis

222.992 Materiais compartilhados

Baixe o app para aproveitar ainda mais

Leia os materiais offline, sem usar a internet. Além de vários outros recursos!

Prévia do material em texto

���������� ���
	
��
�����	���
������
���	���	��������������������
���������������������� ���
 
 
 
!
"#$%&"'()*!#!$#&+)*!'+,'-%'"
./0.0120
. 3140. . .
556
.
758
.
.
9:;<=>=?@A.$&+BCCCD#ED'FDGHBIHBJKHBJIDLB! HBMBBMGHBI
N21O@P0QA.R"',S%*!-*T#-+*!U#"%E!T-%+* GHBIVG
W?X=?42?O0A.YZ6[\\\.]!"#$%&"'()*!#!$#&+)*!'+,'-%'". GHBIHBJKHBJI
.
. B̂ !_̀ abcde
N.f0<g;f.h;.X@2ijO=?0.k.1f.>Oh?=;.?f4@<l0Ol;.O0.0Om2?X;.;.=@On1Ol1<0.@4;<0=?@O02.h0X.=@f40Oo?0X.X;g1<0h@<0Xp.4<;40<0h@
f;OX02f;Ol;.;.;Oi?0h@.q.04<@i0rs@.h0.ZtZ95.0l<0ikX.h@.u@<f12m<?@.h;.vOw@<f0rx;X.5;<?yh?=0X.].uv5.;p.4@h;<?0.X;<.h;w?O?h0.=@f@
0X.g0<0Ol?0X.@w;<;=?h0X.;f.=@z;<l1<0X.h;.<?X=@X.0.h;=@<<;<{
@.21=<@.|1;.0X.@4;<0rx;X.h;.<;l<@=;XXx;X.h@.v}~.4<@4@<=?@O0f.q.X;g1<0h@<0{
/��.h@.f@Ol0Ol;.=@<<;X4@Oh;Ol;.q.f0<g;f.h;.X@2ijO=?0{
0X.g0<0Ol?0X.@w;<;=?h0X.;f.=@z;<l1<0X.h;.<?X=@X.h;=@<<?h@X{
. 0.=040=?h0h;.h0.X;g1<0h@<0.;f.o@O<0<.X;1X.=@f4<@f?XX@X.w1l1<@X{
};X4@Oh?h@.;f.�[�[[���[�.[�A\\A�\
.
.
. Ĝ !_̀ abcde
NX.5<@i?Xx;X.6k=O?=0X.<;4<;X;Ol0f.1f.?OXl<1f;Ol@.w1Oh0f;Ol02.O0.g;Xls@.h;.1f0.;f4<;X0.|1;.0XX1f;.<?X=@Xp.0=;<=0.h;.X10X
=0<0=l;<>Xl?=0X.4@h;]X;.0w?<f0<A
5<@i?Xx;X.lk=O?=0X.X14;<h?f;OX?@O0h0X.=@Oh1�;f.0.;f4<;X0.q.?OX@2ijO=?0{
5<@i?Xx;X.lk=O?=0X.X14;<h?f;OX?@O0h0X.w0i@<;=;f.0.h?Xl<?z1?rs@.h;.21=<@X.h0.;f4<;X0{
5<@i?Xx;X.lk=O?=0X.?Ow21;O=?0f.h?<;l0f;Ol;.O@.<;X12l0h@.z<1l@.h0.9Ol?h0h;p.?gO@<0Oh@p.=@Ol1h@p.@X.0X4;=l@X.l<?z1lm<?@X.h0
�@<4@<0rs@{
�@X.4<@=;XX@X.h;.w1Xx;Xp.0X.4<@i?Xx;X.lk=O?=0X.0XX1f;.?f4@<l�O=?0.w1Oh0f;Ol02.O0.0i02?0rs@.h0.;f4<;X0p.nm.|1;.0X
4<@i?Xx;X.lk=O?=0X.<;4<;X;Ol0f.@.f0?@<.0l?i@.h0X.;f4<;X0X.|1;.0XX1f;f.<?X=@{
. 5<@i?Xx;X.lk=O?=0X.X14;<h?f;OX?@O0h0X.h;Xw0i@<;=;f.0.h?Xl<?z1?rs@.h;.21=<@X.h0.;f4<;X0{
};X4@Oh?h@.;f.�[�[[���[�.[�A\\A8�
.
.
. Ĵ !_̀ abcde
vf4@Xl@.z<0X?2;?<@.|1;.?O=?h;.X@z<;.@4;<0rx;X.h;.=<kh?l@p.h;.=�fz?@.;.X;g1<@.;.@4;<0rx;X.<;20l?i0X.0.l>l12@X.;.i02@<;X.f@z?2?m<?@XA
. vf4@Xl@.X@z<;.�4;<0rx;X.h;.�<kh?l@p.��fz?@.;.Z;g1<@X.Pv�uQ{
vf4@Xl@.Z@z<;.�?<=120rs@.h;.7;<=0h@<?0X.;.Z;<i?r@X.Pv�7ZQ{
vf4@Xl@.h;.};Oh0.].5;XX@0.�1<>h?=0.Pv}5�Q{
vf4@Xl@.Z@z<;.Z;<i?r@X.h;.�102|1;<.�0l1<;�0.PvZZ��Q{
vf4@Xl@.X@z<;.5<@h1l@X.vOh1Xl<?02?�0h@X.Pv5vQ{
};X4@Oh?h@.;f.�[�[[���[�.[�A\8A��
���������� ���
	
��
�����	���
������
���	���	��������������������
���������������������� ���
 
 
 !"#$%&'()*
+, -./012, 30.4.12056, 7 894 09:65;4.;2 3255492.;4 /2 <2,;=6 2 4169:4.>492.;6 /4 ,4?/2 30.4.12054 /4, 169:4.>04,
,2<854/654,@ + -./012 169A0.4/6 34B :45;2 /6 56C /6, :50.10:40, 0./014/652, /6 ,2;65 /2 ,2<856, 2 894 /4, 92C>652, 94.2054, /2
4D4C045 6 52,8C;4/6 6:254106.4C /4, ,2<854/654,@ E,;2 -./012 7 4:854/6 /4 ,2<80.;2 94.2054F
G2C4 H2C4I=6 2.;52 4, /2,:2,4,J 6, 18,;6, 0./8,;5040, 2 6, :5K906, <4.>6, :2C4 ,2<854/654 2 0./014 6 /2,29:2.>6 /4
29:52,4 4.;2, /6 52,8C;4/6 30.4.12056@ @
G2C4 H2C4I=6 2.;52 6, :5K906, 2 6 96.;4.;2 /4, 5218:254IL2, /0D0/0/6 :2C6, :5K906, <4.>6, :2C4, ,2<854/654,@
G2C4 H2C4I=6 2.;52 4, 52120;4, 0./8,;5040, 2 6, :5K906, 12/0/6, :2C4 ,2<854/654 /2:60, /6 52,8C;4/6 30.4.12056@
 G2C4 H2C4I=6 2.;52 6, 18,;6, 0./8,;5040, 2 :5K906, <4.>6, :2C4 ,2<854/654 2 0./014 6 /2,29:2.>6 /4 29:52,4 4.;2, /6
52,8C;4/6 30.4.12056 <254/6 :2C4 6:254I=6@
G2C4 H2C4I=6 2.;52 6 96.;4.;2 C-M80/6 /6, ,0.0,;56, :4<6, /2/8B0/6, /4, 5218:254IL2, 2 0./014 6 /2,29:2.>6 /4
,2<854/654 4;54D7, /6 C8156 16.;NA0C
H2,:6./0/6 29 OPQPPQROPS PSFTTFUO
 
 
 V"#$%&'()*
W GGXY /2D25N ,25 16.,;0;8-/4 :454 4 16A25;854 /6, D4C652, 4 :4<45 52C4;0D6, 4 ,0.0,;56, 2 /2,:2,4, 4 6165525J 46 C6.<6 /6, :54B6,
4 /2165525J 523252.;2, 46, 50,16, 4,,890/6, .4 /4;4ZA4,2 /2 1NC18C6@ + 1NC18C6 /4 :56D0,=6 /2D25N 16.,0/2545 4 :4512C4 /2 :5K906,
.=6 <4.>6, .4 /4;4 /2 ,84 4:854I=6J ,2./6 36594/4 :2C6 D4C65 52,8C;4.;2 /4 3[598C4 4A40\6J 29 14/4 5496 68 :C4.6J :65 9206 /2
1NC18C6, 0./0D0/840, :65 16A25;854 16.;54;4/4
 W A4,2 /2 1NC18C6 16552,:6./2 46 D4C65 /6 :5K906 16925104CJ 29 962/4 .4106.4CJ 0.1C80./6 4, 6:254IL2, /2 16,,2<856
4120;6J A58;6J /4, 6:254IL2, /2 52,,2<856J 2 C-M80/6J /4, 6:254IL2, /2 16,,2<856 12/0/6J 2 /4 :4512C4 /6 :5K906 /230.0/4
1696 52120;4 /2,;0.4/4 ] 5218:254I=6 /6, 18,;6, 0.01040, /2 16.;54;4I=6@
W A4,2 /2 1NC18C6 16552,:6./2 46 D4C65 /6 :5K906 16925104CJ 29 962/4 .4106.4CJ 2\1C80./6 4, 6:254IL2, /2 16,,2<856
4120;6J A58;6J /4, 6:254IL2, /2 52,,2<856J 2 C-M80/6J /4, 6:254IL2, /2 16,,2<856 12/0/6J 2 /4 :4512C4 /6 :5K906 /230.0/4
1696 52120;4 /2,;0.4/4 ] 5218:254I=6 /6, 18,;6, 0.01040, /2 16.;54;4I=6@
W A4,2 /2 1NC18C6 16552,:6./2 46 D4C65 /6 :5K906 16925104CJ 0./2:2./2.;2 /4 8.0/4/2 96.2;N504J 2\1C80./6 4, 6:254IL2,
/2 16,,2<856 4120;6J A58;6J /4, 6:254IL2, /2 52,,2<856J 2 C-M80/6J /4, 6:254IL2, /2 16,,2<856 12/0/6J 2 /4 :4512C4 /6
:5K906 /230.0/4 1696 52120;4 /2,;0.4/4 ] 5218:254I=6 /6, 18,;6, 0.01040, /2 16.;54;4I=6@
W A4,2 /2 1NC18C6 16552,:6./2 46 D4C65 /6 :5K906 16925104CJ 29 962/4 2,;54.<2054J 0.1C80./6 4, 6:254IL2, /2 16,,2<856
4120;6J A58;6J /4, 6:254IL2, /2 52,,2<856J 2 C-M80/6J /4, 6:254IL2, /2 16,,2<856 12/0/6J 2 /4 :4512C4 /6 :5K906 /230.0/4
1696 52120;4 /2,;0.4/4 ] 5218:254I=6 /6, 18,;6, 0.01040, /2 16.;54;4I=6@
W A4,2 /2 1NC18C6 16552,:6./2 46 D4C65 /6 :5K906 16925104CJ 29 962/4 2,;54.<2054J 2\1C80./6 4, 6:254IL2, /2 16,,2<856
4120;6J A58;6J /4, 6:254IL2, /2 52,,2<856J 2 C-M80/6J /4, 6:254IL2, /2 16,,2<856 12/0/6J 2 /4 :4512C4 /6 :5K906 /230.0/4
1696 52120;4 /2,;0.4/4 ] 5218:254I=6 /6, 18,;6, 0.01040, /2 16.;54;4I=6@
H2,:6./0/6 29 OPQPPQROPS PSFTTFÛ
 
 
 _"#$%&'()*
2̀ 4165/6 169 6 aGa PP 6 :52I6 M82 ,2504 5212A0/6 :2C4 D2./4 /2 89 4;0D6 68 M82 ,2504 :4<6 :2C4 ;54.,325K.104 /2 89 :4,,0D6 29
894 ;54.,4I=6 .=6 365I4/4 2.;52 :45;010:4.;2, /6 92514/6 .4 /4;4 /2 92.,854I=6 7 /2.690.4/6 /2F
b4C65 /2 92514/6c
 b4C65 d8,;6c
e0.0,;56@
G5K906c
b4C65 523252.104c
H2,:6./0/6 29 OPQPPQROPS PSFTUFOf
 
 
 g"#$%&'()*
We eEYhHẀ +HWe ̀EbEi HEjhEHEH k eheEG W WGH+bWlm+ ̀+ noiopE pqaXoa+ jhE ̀EeErWi Ẁ +pWH GWHW aẀ W HWi+ +h
i+̀ Wnò Ẁ E ̀E eEYhH+J +e jhWoe ̀EbEHm+ +eaonWH EXpHEF
POs E ̂Os ̀+ noiopE +GEHWao+XWn WGH+bẀ +@
POs E POOs ̀+ noiopE pqaXoa+ WGH+bẀ +@
POs E SOs ̀+ noiopE +GEHWao+XWn WGH+bẀ +@
PTs E RTs ̀+ noiopE +GEHWao+XWn WGH+bẀ +@
 POs E POOs ̀+ noiopE +GEHWao+XWn WGH+bẀ +@
���������� ���
	
��
�����	���
������
���	���	��������������������
���������������������� ���
 !"#$%&'&$(!)(*+,++,-*+.(+./01/2+
(
(
( 3456789:;<
=>!?>@(&@"(#?$A'"B!"(CD>%'>@"(%$"(C!?)$"(&$(=?CE(FG(&@(H'?>IJ@?(0+K,LI"!#M(#$&!N"!(>$%"'&!?@?(@(@""!?C'A@(HO PQ=(>$)$("!%&$/
( =(RRST(&!A!?U("!?(>$%"C'CIV&@(#@?@(@(>$W!?CI?@(&$"(A@J$?!"(@(#@X@?(?!J@C'A$"(@("'%'"C?$"(!(&!"#!"@"(@($>$??!?E
=(R?$A'"Y$(&!(Z[S (&!A!?U("!?(>$%"C'CIV&@(#@?@(@(>$W!?CI?@(&$"(A@J$?!"(!"#!?@&$"(@(J'\I'&@?(?!J@C'A$"(@("'%'"C?$"($>$??'&$"
!(@A'"@&$"(@CD(@(&@C@NW@"!(&!(>UJ>IJ$E
=(RL](&!A!?U("!?(>$%"C'CIV&@(#@?@(@(>$W!?CI?@(&$"(A@J$?!"(!"#!?@&$"(@(J'\I'&@?(?!J@C'A$"(@(#@X@)!%C$"(̂%'>$"(!(?!%&@"
A!%>'&@"M(&!("'%'"C?$"(%Y$(@A'"@&$"(@CD(@(&@C@NW@"!(&!(>UJ>IJ$E
=(R_[=H(&!A!?U("!?(>$%"C'CIV&@(@#̀"(@($>$??a%>'@(&$(!A!%C$(X!?@&$?(&$(W!%!bV>'$E
=(R_[H(&!A!?U("!?(>$%"C'CIV&@(!%\I@%C$(%Y$($>$??'&$($(!A!%C$(X!?@&$?(&$(W!%!bV>'$E
 !"#$%&'&$(!)(*+,++,-*+.(+./00/*0