PORTIFÓLIO 7º DEPENDÊNCIA

7/25/2019 PORTIFLIO 7 DEPENDNCIA

1/29

SISTEMA DE ENSINO PRESENCIAL CONECTADOCINCIAS CONTBEIS

LVIA PEREIRA DE SOUSA

REAS DE ATUAO DA CONTABILIDADE

PALMAS-TO2014


2/29

LVIA PEREIRA DE SOUSA

REAS DE ATUAO DA CONTABILIDADE

Trabal! "# C$%&'$a( C!&)*b#$( a+r#(#&)a"! ,U&$#r($"a"# N!r)# "! Para&* - UNOPAR. '!/!r#$($)! +ar'$al +ara a !b)#&3! "# /"$a b$/#()ral &a("$('$+l$&a( "# D#+#&"%&'$a "! 56 S#/#()r#7

Or$#&)a"!r#(8 E$+# "# +r!9#((!r#( "! 56 S#/#()r#7

PALMAS-TO2014


3/29

SUMRIO

I&)r!"3!7777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777770:7

D#(#&!l$/#&)!7777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777047

17 A"$)!r$a7777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777704;07


4/29

INTRODUO

A C!&)ab$l$"a"#. '#r)a/#&)#. /a "a( *r#a( # (# #&'!&)ra #/ '!&()a&)#

/"a&a. /!)$a"a +#l! 'r#('$/#&)! #'!&/$'! # a l!bal$a3!7 D#("# ! (#

(r$/#&)!. #()* (# a"#a&"! a! "#(#&!l$/#&)! "a (!'$#"a"# # b('a&"!

9!r/a( "# (# a)#&"#r a '#(($"a"# "a #ra3! "# $&9!r/a#( F)#$( , )!/a"a "#

"#'$(#(7

A C$%&'$a C!&)*b$l +r!'ra (# a"#ar ,( &!a( '#(($"a"#( "a #'!&!/$a

# "a( #/+r#(a(. "#$Ga&"! a(($/ "# (#r a+#&a( /a 9!r/a "# '!&)r!l# br!'r*)$'!

"a #/+r#(a7 O( +r!9$(($!&a$( #()3! (# +r#!'+a&"! #/ a)#&"#r # 9!r'#r "a"!($/+!r)a&)#( ,( "#'$(#(7 Ma$( +r!9$(($!&a$( #()3! (# )!r&a&"! / $/+!r)a&)#

+ar'#$r! "a #&)$"a"#. )ra#&"! $&9!r/a#( $/+!r)a&)?(($/a( +ara )!/a"a "#

"#'$(#(7 A( +!((?#$( /"a&a( # a l!bal$a3! #()3! )ra#&"! #()#( #

)ra&(9!r/a#( '!&()a&)#(. '!/! ! 9)r! "a +r!9$((3!. &!!( /#r'a"!( # ! +rH+r$!

'!'$/#&)! #/ #()3!. !( a$( l#ar3! a &!a( '#(($"a"#( "a (!'$#"a"#

a&)! , )$l$a3! "!( (#r$!( '!&)*b#$(7

N#()# )rabal! a+r#(#&)a/!( al/a( *r#a( "# a)a3! # ! +r!9$(($!&al'!&)*b$l +!"# #('!l#r (# #(+#'$al$ar # a)ar. !b=#)$a&"! '!&)r$b$r +ara !

"#(#&!l$/#&)! # ('#((! "a( #&)$"a"#(. '!/!8 a A"$)!r$a $&)#r&a # #G)#r&a. )a&)!

&a *r#a +Fbl$'a '!/! #/+r#(ar$al a C!&)r!la"!r$a ! Pla=a/#&)! )r$b)*r$! # (#(

+r$&'$+a$( $/+!()!( # a 9!r/a "# )r$b)a3! +#l! L'r! r#al a P#r?'$a C!&)*b$l # !(

+r!'#"$/#&)!( +#r$'$a$( # ! '!&'#$)! # $/+!r)J&'$a "a '!&)ab$l$"a"# &! T#r'#$r!

S#)!r7

:


5/29


6/29

##(. "!( r#(l)a"!( "a a"$)!r$a $&)#r&a +ara )a&)!7 D#((a 9!r/a. #()a( "a( *r#a(

"##/ b('ar &$r (#( )rabal!( +ara # &3! #G$()a/ r#+#)$#( &a #G#'3! "a(

)ar#9a(7

aK A"$)!r$a I&)#r&a

A a"$)!r$a $&)#r&a r#+r#(#&)a ! '!&=&)! "# +r!'#"$/#&)!( )'&$'!( # )#/

+!r !b=#)$! #Ga/$&ar a $&)#r$"a"#. a a"#a3! # a #9$'*'$a "!( '!&)r!l#( $&)#r&!(

# "a( $&9!r/a#( 9?($'a(. '!&)*b#$(. 9$&a&'#$ra( # !+#ra'$!&a$( "# /a #/+r#(a

aal$ar . +r#()ar a="a. aG$l$a&"! a A"/$&$()ra3! # !( /#/br!( "a !ra&$a3! a

"#(#&!l#r#/ '!/ #9$'$%&'$a # a"#a"a/#&)# (a( a)r$b$#(. +r!+!r'$!&a&"!-l#( a&*l$(#(. '!&(#l!(. r#'!/#&"a#( # '!/#&)*r$!( !b=#)$!(. '!&'#r&)#( ,(

!+#ra#(. +r!ra/a(. +r!=#)!(. a)$$"a"#( # 9( #Ga/$&a"a(7 "#(#&!l$"a

+!r / +r!9$(($!&al $&'la"! , $&()$)$3!. ! (#=a. / 9&'$!&*r$! "a #/+r#(a. !

al "##. +!r)a&)!. +r#!'+ar-(# '!/ al#r 9a(# "a( a)$$"a"#( "a #/+r#(a &a

al +!((a (#r "# )$l$"a"# , A"/$&$()ra3!7

Para '!&(#$r ! '/+r$/#&)! "#()# !b=#)$! #ral "# (#r$!( ,

a"/$&$()ra3!. * '#(($"a"#( "# "#(#/+#&ar '#r)a( a)$$"a"#( "# aal$a3!$&)#r&a. '!&)?&a # $&"#+#&"#&)# '!/!8

R#$(ar # aal$ar a #9$'*'$a. (9$'$%&'$a # a+l$'a3! "!( '!&)r!l#( '!&)*b#$(.

9$&a&'#$r!( # !+#ra'$!&a$(7

D#)#r/$&ar a #G)#&(3! "! '/+r$/#&)! "a( &!r/a(. "!( +la&!( #

+r!'#"$/#&)!( $#&)#(7

D#)#r/$&ar a #G)#&(3! "!( '!&)r!l#( (!br# a #G$()%&'$a "!( a)$!( "a

#/+r#(a # "a (a +r!)#3! '!&)ra )!"! )$+! "# +#r"a7 D#)#r/$&ar ! ra "# '!&9$a&a. "a( $&9!r/a#( # "a"!( '!&)*b#$( # "#

!)ra &a)r#a. +r#+ara"!( "#&)r! "a #/+r#(a7

Aal$ar a al$"a"# al'a&a"a &a #G#'3! "# )ar#9a( "#)#r/$&a"a( +ara !

'/+r$/#&)! "a( r#(+#')$a( r#(+!&(ab$l$"a"#(7

Aal$ar !( r$('!( #()ra)$'!( # "# H'$! "a !ra&$a3!7 O A"$)!r

I&)#r&! &3! #G#r'# a)!r$"a"# "$r#)a (!br# !( !)r!( /#/br!( "a !ra&$a3!. '=!

)rabal! r#$(a7 El# "## )#r l$b#r"a"# +ara r#$(ar # aal$ar a( &!r/a(. !( +la&!(.

+r!'#"$/#&)!( # r#$()r!( /a( (# )rabal! "# /!"! al/ $(#&)a !( "#/a$(

/#/br!( "a Ora&$a3! "a( r#(+!&(ab$l$"a"#( # l#( 9!ra/ "#($&a"a(7

@


7/29

A 'a)#!r$a "# A"$)!r I&)#r&! "#&)r! "a Ora&$a3! # ! a+!$! # l#

"#l#a a a"/$&$()ra3! (3! 9a)!r#( "#)#r/$&a&)#( "! al!r # "a a/+l$)"# "!(

(#r$!( # a /#(/a !b)#r*7 * # a /a$( '!/+l#)a !b=#)$$"a"# #((#&'$al ,

9&3! "# A"$)!r$a. !( A"$)!r#( I&)#r&!( &3! "##/ +la=ar / $/+la&)ar

+r!'#"$/#&)!(. #('r$)rar r#$()r!(. ! )#r +ar)$'$+a3! #/ a)$$"a"#( #.

&!r/al/#&)#. "##/ r#$(ar # aal$a7 $/+!r)a&)# a a"$)!r$a $&)#r&a. +!$( a

#/+r#(a +!"# )#r (#( '!&)r!l#( a((#ra"!( # a( $&9!r/a#( #ra"a(

$&)#r&a/#&)# '!/ )ra&(+ar%&'$a # /a$!r '!&9$a&a. +ara +!((?#$( a'$!&$()a( #

$()$"!r#(7

U/a #/+r#(a # )#/ /a a"$)!r$a $&)#r&a !+#ra&)# # #9$'$#&)# +!"#

/$&$/$ar ! /#(/! #$)ar a !'!rr%&'$a "# +r#=?!( $rr#'+#r*#$(7 A"$'$!&al/#&)#.a #/+r#(a +!"# !b)#r r#'r(!( 9$&a&'#$r!( '!/ /a$( 9a'$l$"a"# # #/ '!&"$#( /a$(

9a!r*#$(. a +ar)$r "a /#l!r al$"a"# "a( $&9!r/a#( #ra"a( $&)#r&a/#&)# #

a+r#(#&)a"a( a! a/b$#&)# #G)#r&! , #/+r#(a7

A a"$)!r$a $&)#r&a &! /&"! #/+r#(ar$al. al/ "# $/+!r)a&)#. )#/ (# )!r&a"!

'#((*r$a7 Sa 9&3! )#/ +a((a"! +!r ($&$9$'a)$!( aa&!( #/ (#( !b=#)$!( #

+!()ra(7 E /#(/! (#&"! '!'$"a '!/! / /!$/#&)! "! (#)!r +r$a"!. #((#

+!($'$!&a/#&)! $&9l%&'$a "# /a$ra +!($)$a a 9&3! "# a"$)!r$a &! (#)!r +Fbl$'!7N!r/al/#&)#. !( +!"#r#( +Fbl$'!( &3! !()a/ "# (#r 9$('al$a"!(. # #()#

/ "!( /a$!r#( +r!bl#/a( #&9r#&)a"!( &a a"$)!r$a &! (#)!r +Fbl$'!. +!r/. a

a"$)!r$a $&)#r&a &! (#)!r +Fbl$'! /a 9#rra/#&)a "# '!&)r!l# (!'$al7 A $/+!r)J&'$a

"a a"$)!r$a $&)#r&a a/#&)a a&"! a a)a3! &! (#)!r +Fbl$'!7 O +a)r$/&$!

+Fbl$'! +r!+r$#"a"# '!l#)$a # "## (#r $$a"! +!r )!"!(. al/ "$((!. a

(!'$#"a"# #/ #G$$&"! 'a"a # /a$( a )ra&(+ar%&'$a &a a+l$'a3! "!( r#'r(!(

+Fbl$'!(7 O( Hr3!( +Fbl$'!( al'a&a/ /a$( 9a'$l/#&)# #()a )ra&(+ar%&'$a a&"!)%/ ! aG?l$! "a a"$)!r$a. +!$(. (a( a)$$"a"#( (#r#/ '!/! / /#$! "#

$"#&)$9$'a3! "# # )!"!( !( +r!'#"$/#&)!( $&)#r&!(. +!l?)$'a( "#9$&$"a( # a +rH+r$a

l#$(la3! #()3! (#&"! "#$"a/#&)# (#$"!(. # )a/b/ +ara '!&()a)a3! "# #

)!"!( !( "a"!( r#$()ra"!( /#r#'#/ a #r"a"#$ra '!&9$a&a #&)3!. +!"#-(# "$#r

# a $/+!r)J&'$a "a a"$)!r$a $&)#r&a (# )!r&a $&"$(+#&(*#l7

E()a 9#rra/#&)a 9!r/a"a +!r / '!&=&)! "# &!r/a(. +r!'#"$/#&)!( #

)'&$'a( # )#/ +!r !b=#)$!

#Ga/$&ar a $&)#r$"a"#. a"#a3! # #9$'*'$a "!( '!&)r!l#( $&)#r&!(. "!(

a)!(. "!( 9a)!( # "a( $&9!r/a#( 9?($'a(. '!&)*b#$(. 9$&a&'#$ra( # !+#ra'$!&a$( "!(


8/29

b#&( +Fbl$'!(.

'!/+r!ar a l#al$"a"# # l#$)$/$"a"# # aal$ar !( r#(l)a"!(. a&)! ,

#9$'$%&'$a # #9$'*'$a "a #()3! !ra/#&)*r$a. 9$&a&'#$ra # +a)r$/!&$al &a( &$"a"#(

"a a"/$&$()ra3! "$r#)a # #&)$"a"#( (+#r$($!&a"a( "a a"/$&$()ra3! 9#"#ral

Ob(#rar ! '/+r$/#&)! "!( +r$&'?+$!( 9&"a/#&)a$( "# +la=a/#&)!.

'!!r"#&a3!. "#('#&)ral$a3!. "#l#a3! "# '!/+#)%&'$a # '!&)r!l#. +#l!( Hr3!(

# #&)$"a"#(

EGa/$&ar a !b(#rJ&'$a "a l#$(la3! 9#"#ral #(+#'?9$'a # &!r/a(

r#la'$!&a"a(

Aal$ar a #G#'3! "!( +r!ra/a( "# !#r&!. "!( '!&)ra)!(. '!&%&$!(.

a'!r"!(. a=()#( # !)r!( $&()r/#&)!( "# /#(/a !r$#/ Aal$ar ! "#(#/+#&! a"/$&$()ra)$! # !+#ra'$!&al "a( &$"a"#( "a

a"/$&$()ra3! "$r#)a # #&)$"a"#( (+#r$($!&a"a(

V#r$9$'ar ! '!&)r!l# # a )$l$a3! "!( b#&( # al!r#( (!br# ! (! # ar"a

"!( a"/$&$()ra"!r#( ! #()!r#(

EGa/$&ar # aal$ar a( )ra&(9#r%&'$a( # a a+l$'a3! "!( r#'r(!(

!ra/#&)*r$!( # 9$&a&'#$r!( "a( &$"a"#( "a a"/$&$()ra3! "$r#)a # #&)$"a"#(

(+#r$($!&a"a( V#r$9$'ar # aal$ar !( ($()#/a( "# $&9!r/a#( # a )$l$a3! "!( r#'r(!(

'!/+)a'$!&a$( "a( &$"a"#( "a a"/$&$()ra3! "$r#)a # #&)$"a"#( (+#r$($!&a"a(7

O( !b=#)$!( a$ /#&'$!&a"!( (3! #ral/#&)# a"!)a"!( +#la a"$)!r$a

$&)#r&a. +!"#&"! (#r /!"$9$'a"!( "# a'!r"! '!/ a( '#(($"a"#( "! Hr3! a (#r

#Ga/$&a"!. '!&()$)$&"! / !b=#)! "! #Ga/# "# a"$)!r$a7 O '!&)r!l# $&)#r&! # a

'!&)ab$l$"a"# 'a/$&a/ =&)!(. '!&)r$b$&"! "$r#)a/#&)# '!/ a a"$)!r$a. # +ara #

#()a (#=a "#$"a/#&)# r#al$a"a $/+!r)a&)# (#$r !( /)!"!( #()ab#l#'$"!( +#l!r#(+!&(*#l "! Hr3! +Fbl$'! a (#r a"$)a"!7

Para 9a#r a /a a"$)!r$a $&)#r&a &! (#)!r +Fbl$'!. 9a-(# '#((*r$! (#$r

a( al/a( &!r/a(8

O a"$)!r !#r&a/#&)al. +ara #G#r'#r (a( 9(. "##r* )#r l$r# a'#((!

a )!"a( a( "#+#&"%&'$a( "! Hr3! a"$)a"!. a(($/ '!/! "!'/#&)!( # l$r!(

'!&($"#ra"!( $&"$(+#&(*#$( a! '/+r$/#&)! "# (a( a)r$b$#(. &3! l# +!"#&"!

(#r (!a"!. (!b al#r +r#)#G)!. &/ +r!'#((!. "!'/#&)! ! $&9!r/a3!7

O )rabal! "# a"$)!r$a "## (#r a"#a"a/#&)# +la=a"!. "# 9!r/a a

+r##r a &a)r#a. ! !b=#)$!. a #G)#&(3! # a +r!9&"$"a"# "!( +r!'#"$/#&)!( #

5


9/29

l# (#r3! #/+r#a"!7

A+H( ! +la=a/#&)!. "## #9#)ar aal$a3! "!( '!&)r!l#( $&)#r&!(8 /

a"#a"! #Ga/# #/ r#la3! , aal$a3! "a 'a+a'$"a"# # #9#)$$"a"# "!( ($()#/a(

"# '!&)r!l#( $&)#r&!( - '!&)*b$l a"/$&$()ra)$! # !+#ra'$!&al "!( Hr3!( +Fbl$'!(7

A 9$/ "# a)#&"#r a!( !b=#)$!( "a a)$$"a"# "# a"$)!r$a. "##r* (#r

r#al$a"!. (# =la"! '#((*r$!. !( )#()#( ! +r!a( a"#a"!( &a( '$r'&()J&'$a(.

+ara !b)#r #$"%&'$a( a'#$)*#$( # 9&"a/#&)#/. "# 9!r/a !b=#)$a. (a(

r#'!/#&"a#( # '!&'l(#(7

A( ($)a#( # a+r#(#&)a/ $&"?'$!( "# $rr#lar$"a"#( #G$#/ "! a"$)!r

!#r&a/#&)al #G)r#/a +r"%&'$a # +r!9$(($!&al$(/!. a 9$/ "# al'a&ar !( !b=#)$!(7

A! #r$9$'ar a !'!rr%&'$a "# $rr#lar$"a"#(. "##r* )#r /a$!r a)#&3!. a"!)a&"!+r!$"%&'$a( '!rr#)$a( a"#a"a(7 A +ar)$r "#()# /!/#&)!. !( a"$)!r#( (3!

!br$a"!( a a/+l$ar ! al'a&'# "!( +r!'#"$/#&)!( '#((*r$!(. a 9$/ "# #$"#&'$ar a

#G$()%&'$a "# $rr#lar$"a"#(7 D##/ )a/b/. l#ar ! a((&)! +!r #('r$)!. a!

'!'$/#&)! "! "$r$#&)# "a &$"a"# a"$)a"a. (!l$'$)a&"! #('lar#'$/#&)!( #

=()$9$'a)$a(7

Para 'a"a a"$)!r$a r#al$a"a ! a"$)!r !#r&a/#&)al "##r* #lab!rar

r#la)Hr$! # r#9l#)$r* !( r#(l)a"!( "!( #Ga/#( #9#)a"!(. "# a'!r"! '!/ a 9!r/a! )$+! "# a"$)!r$a7

bK A"$)!r$a #G)#r&a ! $&"#+#&"#&)#

A a"$)!r$a #G)#r&a ! a"$)!r$a $&"#+#&"#&)#. '!/! )a/b/ '!'$"a.

(r$ '!/! +ar)# "a #!l3! "! ($()#/a 'a+$)al$()a7 D$a&)# "! 'r#('$/#&)! "a(

#/+r#(a(. # &! $&?'$! +#r)#&'$a/ a r+!( 9a/$l$ar#(. !'!rr# a '#(($"a"# "#a/+l$ar a( $&()ala#( 9abr$( # a"/$&$()ra)$a(7 !# )a/b/. '!&(##&)#/#&)#.

! "#(#&!l$/#&)! )#'&!lH$'! # ! a+r$/!ra/#&)! "!( '!&)r!l#( # +r!'#"$/#&)!(

$&)#r&!(. +r$&'$+al/#&)# $(a&"! , "$/$&$3! "# '()!(. #/ 9&3! "a '!&'!rr%&'$a

# "a '!/+#)$)$$"a"#. +ara (# /a&)#r &! /#r'a"!7 A(($/. +ara a'!/+a&ar )!"a(

#((a( /"a&a(. !# a '#(($"a"# "# #/+r#ar #&!r/#( r#'r(!( ((a(

!+#ra#(. 9a#&"! '!/ # a( #/+r#(a( )$#((#/ "# 'a+)ar r#'r(!( '!/

)#r'#$r!(. &a 9!r/a "# #/+r()$/!( ba&'*r$!( "# l!&! +ra!. ! abr$&"! (# 'a+$)al

(!'$al +ara &!!( (H'$!( # a'$!&$()a(7 N#((# (#&)$"!. !( a#&)#( ba&'*r$!( ! &!!(

(H'$!(. a'$!&$()a( # Q9)r!( $()$"!r#(. +r#'$(aa/ '!'#r a +!($3!

>


10/29

+a)r$/!&$al # 9$&a&'#$ra # a 'a+a'$"a"# "# #rar l'r!( "a( #/+r#(a(7 a$a. #&)3!.

a '#(($"a"# "# 9!r'#r "$#r(a( $&9!r/a#( +ara # ! $()$"!r +"#((#

aal$ar '!/ (#ra&a a l$$"# # a r#&)ab$l$"a"# "# (# $()$/#&)!7

A( "#/!&()ra#( '!&)*b#$( +a((ara/ a )#r $/+!r)J&'$a /$)! ra&"# +ara

!( 9)r!( a+l$'a"!r#( "# r#'r(!(7 C!/! /#"$"a "# (#ra&a '!&)ra a

+!(($b$l$"a"# "# /a&$+la3! "# $&9!r/a#(. !( 9)r!( $()$"!r#( +a((ara/ a

#G$$r # #((a( "#/!&()ra#( 9!((#/ #Ga/$&a"a( +!r / +r!9$(($!&al

$&"#+#&"#&)# "a #/+r#(a # "# r#'!'$"a 'a+a'$"a"# )'&$'a. #(+#'$al$a"! #/

)'&$'a( "# a"$)!r$a. '!/ +r!9&"!( '!'$/#&)!( "# '!&)ab$l$"a"# #. (!br#)"!.

"a( a)$$"a"#( "a( #/+r#(a(7

A"$)!r$a EG)#r&a +!(($ '!/! !b=#)$! a '!/+r!a3! "a #Ga)$"3! "!(r#$()r!( '!&)*b#$(. +r!+!r (!l#( # /#l!r$a( +ara ! a+#r9#$!a/#&)! "!(

'!&)r!l#( # ($()#/a( "a #/+r#(a '!&)ra)a&)#. #r$9$'a3! "a '!rr#)a a+r#(#&)a3! #

"$la3! "a( "#/!&()ra#( '!&)*b#$( &! +#r?!"!. #/$((3! "# +ar#'#r (!br# !(

+r!'#((!( a"$)a"!(. ! (#=a. ! /#(/! +r!'#((! "a a"$)!r$a. +!r/ r#al$a"! +!r

/a #/+r#(a ! $&()$)$3! #G)#r&a # (#=a $&"#+#&"#&)# # $/+ar'$al a!(

r#(l)a"!( #r$9$'a"!( "# 9!r/a a &3! $&9l#&'$ar ! 9a!r#'#r $&)#r#((#( "# !)r!(.

(#=a/ "# "#&)r! ! 9!ra "a !ra&$a3!7

27 CONTROLADORIA

A C!&)r!la"!r$a (r$ &! $&?'$! "! ('l! &a( ra&"#( '!r+!ra#( &!r)#-

a/#r$'a&a(. '!/ a 9$&al$"a"# "# r#al$ar r?$"! '!&)r!l# (!br# )!"!( !( H'$!( "a(

#/+r#(a( r#la'$!&a"a(. (b($"$*r$a( # ! 9$l$a$(7 U/ ($&$9$'a)$! &F/#r! "##/+r#(a( '!&'!rr#&)#(. # a$a/ +r!l$9#ra"! a +ar)$r "a R#!l3! I&"()r$al.

'!/#! a (r$r &! $&?'$! "! ('l! . 9!r/a&"! ra&"#( #/+r#(a(. !ra&$a"a(

(!b a 9!r/a "# "#+ar)a/#&)!( # "$$(#(. /a( '!/ '!&)r!l# '#&)ral$a"!7

N! Bra($l. a 9&3! "! C!&)r!ll#r #/#r$ '!/ a $&()ala3! "# #/+r#(a(

/l)$&a'$!&a$( &!r)#-a/#r$'a&a( &! +a?(7 N#((a +!'a. +r!9$(($!&a$( "#((a(

#/+r#(a( $&a/ +ara #&($&ar a( )#!r$a( # +r*)$'a( C!&)*b#$(. "#(#&!l#&"! #

$/+la&)a&"! ($()#/a( "# $&9!r/a#( # 9!((# 'a+a "# a)#&"#r a!( "$9#r#&)#(

)$+!( "# (*r$!( "a C!&)ab$l$"a"#. $&'l($# +ara /a&)#r / a"#a"! ($()#/a "#

'!&)r!l# (!br# a( !+#ra#( "#((a( #/+r#(a(7


11/29

A l!bal$a3! "!( /#r'a"!( $/+( ,( !ra&$a#( a '#(($"a"# "#

a"a+)a3! +ara +#r/a'#r#/ !+#ra&)#(7 A #G$$b$l$"a"# "# / r#la'$!&a/#&)!

#()*#l #&)r# a !ra&$a3! # (# a/b$#&)# #G)#r&!. )!r&!-(# #$"#&)# '!/ !

a"#&)! "a l!bal$a3!. +!$(. a +ar)$r "# )al /!/#&)!. a( #/+r#(a(

$&$'$ara/ (# +r!'#((! "# #()r)ra3!. r#"$&"! $#rar$a( # '!rr$$&"!

"$()!r#(. +ara b('a "a !)$/$a3! "# (#( r#(l)a"!(. !b)#&"! a(($/ /a /a$!r

'!/+#)$)$$"a"# &! /#r'a"!7 Na b('a +#la '!/+#)$)$$"a"# !ra&$a'$!&al. a(

#/+r#(a( )%/ )$l$a"! ! +la=a/#&)! #()ra)$'! '!/! /a 9#rra/#&)a "# #()3!7

A '!&)r!la"!r$a +!"# r#(+!&(ab$l$ar-(# +#l! ('#((! #'!&/$'! "a #/+r#(a.

a)a&"! &! +r!'#((! "# +la=a/#&)!. ! # (# )!r&a +!((?#l a)ra( "a ar/!&$a

#&)r# a( "$#r(a( *r#a( "a #/+r#(a7A '!&)r!la"!r$a )#/ ! !b=#)$! "# a((#((!rar !( #()!r#( &a( "$r#)r$#(. b#/

'!/! !( !b=#)$!( # a( /#)a( "#9$&$"a( &a #)a+a "# +la=a/#&)!7 A C!&)r!la"!r$a

/a a)$$"a"#. # r#'#b# '!&)r$b$#( "a C!&)ab$l$"a"#. # "a A"/$&$()ra3!.

(#&"! r#(+!&(*#l +#l! (+r$/#&)! "# $&9!r/a#( a!( )!/a"!r#( "# "#'$(3!7

D#$"! a #((# 9a)!. #la +!"# (#r "$$"$"a "$"a)$'a/#&)# #/ C!&)r!la"!r$a

A"/$&$()ra)$a # C!&)r!la"!r$a C!&)*b$l. /a( &a +r*)$'a +r!9$(($!&al $((! &3! /$)!

'!//. +!$( a/ba( a( +ar)#( '!()/a/ 9$'ar (!b a r#(+!&(ab$l$"a"# "# / F&$'!#()!r '!&)r!ll#r ! '!&)r!la"!rK7 Ela )$l$a +r$/!r"$al/#&)# ! '!&)r!l# # ! +r!'#((!

"# +la=a/#&)! # !ra/#&)! '!/! /#)!"!l!$a( &!( "#(#/+#&!( "# (a(

9(7 A( +r$&'$+a$( 9( "a '!&)r!la"!r$a (3!8

- E()ab#l#'#r. '!!r"#&ar # /a&)#r / +la&! $&)#ra"! +ara ! '!&)r!l# "a(

!+#ra#(

- C!/+arar !( +la&!( !+#ra'$!&a$( a+r!a"!( # !( +a"r#(. r#+!r)ar #

$&)#r+r#)ar !( r#(l)a"!( "a( !+#ra#( "!( "$#r(!( &?#$( #r#&'$a$(- Pr!#r +r!)#3! +ara !( a)$!( "a #/+r#(a7 I((! $&'l$ a"#a"!( '!&)r!l#(

$&)#r&!( # '!b#r)ra "# (#r!(

- A&al$(ar a #9$'$%&'$a "!( ($()#/a( !+#ra'$!&a$(

- S#r$r /#l!r$a( +ara a( r#"#( "# '()!(

- V#r$9$'ar ($()#/a)$'a/#&)# ! '/+r$/#&)! "!( +la&!( # !b=#)$!( )raa"!(

+#la !ra&$a3!

- A&al$(ar a( 'a(a( "# "#($!( # (#r$r '!rr#3! "#((#( +la&!( !

$&()r/#&)!( # ($()#/a( "# '!&)r!l#

- A&al$(ar a a"#a3! &a )$l$a3! "!( r#'r(!( /a)#r$a$( # /a&!( "a

10


12/29

!ra&$a3!

- E/ (/a. r#$(ar # a&al$(ar !( !b=#)$!( # /)!"!( "# )!"a( a( *r#a( "a

!ra&$a3!. (#/ #G'#3!7

:7 PLANEAMENTO TRIBUTRIO

E&)#&"#-(# '!/! +la=a/#&)! )r$b)*r$!. ! +la=a/#&)! #/+r#(ar$al #

)#&"! '!/! !b=#)! !( )r$b)!( # (#( r#9l#G!( &a !ra&$a3!. $(a !b)#r #'!&!/$a

"# $/+!()!(. a"!)a&"! +r!'#"$/#&)!( #()r$)a/#&)# "#&)r! "!( "$)a/#( l#a$(7

O +la=a/#&)! )r$b)*r$! &a #r"a"# a a)$$"a"# #/+r#(ar$al #()r$)a/#&)#+r##&)$a. # )#/ '!/! 9a)!r "# a&*l$(# ! )r$b)!. # $(a $"#&)$9$'ar # +r!=#)ar !(

a)!( # 9a)!( )r$b)*#$( # (#( #9#$)!(. '!/+ara&"!-(# !( r#(l)a"!( +r!*#$(. +ara

!( "$#r(!( +r!'#"$/#&)!( +!((?#$(. "# )al 9!r/a a +!(($b$l$)ar a #('!la "a

al)#r&a)$a /#&!( !r!(a. (#/ #G)ra+!lar ! 'a/+! "a l$'$)"#7 '#r)! # a 'ara

)r$b)*r$a '!/+!()a +#l!( $/+!()!(. )aGa( # '!&)r$b$#(. +#r9a /a +ar'#la

(b()a&'$al "!( '()!( "# /a #/+r#(a7

C!/ a '!/+#)$)$$"a"# al/ "a( 9r!&)#$ra( $/+!()a +#l! 9#&/#&! "al!bal$a3!. )!r&!-(# $/+#r$!(! +ara a( #/+r#(a( (!br#$#r#/ ((# &!!

'#&*r$! # +ara $((! /$()#r a a"/$&$()ra3! ! '!&)r!l# # ra'$!&al$a3! "! &(

)r$b)*r$!7 Para l$rar-(# "#()# 9ar"! )r$b)*r$! a( #/+r#(a( )%/ "a( $a(8 a

l#al$"a"# # a $l#al$"a"#7 A! #('!l#r a (#&"a. #()ar* !+)a&"! +#la (!a3!.

#a(3! 9$('al. ! 9ra"# 9$('al. a! +a((! # (#$&"! ! 'a/$&! l#al #()ar* (#

)$l$a&"! "a #l$(3! 9$('al. )a/b/ 'a/a"a "# #'!&!/$a l#al. # (# )ra" &!

Pla=a/#&)! )r$b)*r$!7O +la=a/#&)! )r$b)*r$! Q$(a #/ #(+#'$al a )r%( a(+#')!(8 #$)ar a

$&'$"%&'$a "! 9a)! #ra"!r r#"$r ! al!r "! )r$b)! a +aar. (#=a a)ra( "a

a+l$'a3! "a al?!)a ! 9!r/a3! "a ba(# "# '*l'l! # +!()#rar ! +aa/#&)! "!

)r$b)!. (#/. '!&)"!. !'!rr#r a $&'$"%&'$a "# +#&al$"a"#( 9$('a$( /l)a # =r!(K7

O +la=a/#&)! )r$b)*r$!. +!r)a&)!. / '!&=&)! "# +r#rr!a)$a( l#a$( #

"$/$&$r a #ra3! "# )r$b)!(. 'ab#&"! a! #()!r )r$b)*r$! "a #/+r#(a '!'#r a

l#$(la3! $#&)# # b('ar br#'a( # !+!r)&$"a"#( # l#( +#r/$)a r#"$r a!

/*G$/! ! +#(! 9$('al $/+!()! +#l! #&)# )r$b)a&)#7 Na l#$ &6 4752


13/29

aK I/+!()!( M&$'$+a$(. E()a"a$( # #"#ra$(

T!"!( +aa/ $/+!()!(. "$r#)a ! $&"$r#)a/#&)#7 A #()r)ra a"/$&$()ra)$a "#

/ +a?( '!/+!()! "# 9!r/a a a((#rar a! E()a"!. (#=a #l# #"#ral. E()a"al !

M&$'$+al a arr#'a"a3! "# $/+!()!( "!( '!&)r$b$&)#(7 O( $/+!()!( # +aa/!(

+!"#/ (#r 9#"#ra$( a&"! "#()$&a"! a! !#r&! 9#"#ral. #()a"a$( a&"!

"#()$&a"! a! !#r&! #()a"al ! /&$'$+al a&"! ! $/+!()! 9!r +ara ! !#r&!

/&$'$+al7

O $/+!()! /a a&)$a #/ "$$r!. 'al'la"a #/ /!#"a !9$'$al "! +a?( #

#ral/#&)# ba(#a"a #/ +#r'#&)a$( (!br# / 9a)!r #ra"!r7 E((# 9a)!r #ra"!r

+!"# (#r8 Pa)r$/!&$al. R#&"a ! C!&(/!7Pa)r$/!&$al8 N#()# 'a(! !( $/+!()!( $r3! $&'$"$r (!br# "#)#r/$&a"!

+a)r$/&$!. '!/! ! 'a(! "! IPTU $/H#$(K. IPVA a)!/H#$(K # ITR

+r!+r$#"a"#( rra$(K7

R#&"a8 N#()# 'a(! ! $/+!()! 'al'la"! '!&($"#ra&"! a r#&"a "# /a

+#((!a. 9?($'a ! =r?"$'a "ra&)# "#)#r/$&a"! +#r?!"!7 U/ b!/ #G#/+l! !

I/+!()! "# R#&"a7

C!&(/!8 A$ !( $/+!()!( +!"#/ (#r '!bra"!( "# 9!r/a $&"$r#)a. ! (#=a.a&"! /a +#((!a a"$r# "#)#r/$&a"! +r!")! ! (#r$!. #la =* #()* +aa&"! !

$/+!()! # #()* #/b)$"! &! al!r "a '!/+ra7 I()! !'!rr#. +!r #G#/+l!. '!/ !

ICMS. IPI # ISS7

A C!&()$)$3! #"#ral "# 1> # r#la/#&)a a /a)r$a # "#9$ !( )$+!(

"# )r$b)!( # a (a '!/+#)%&'$a. "a U&$3!. "!( E()a"!(. "! D$()r$)! #"#ral # "!(

/&$'?+$!(. !( a$( #()3! '!&)$"!( &! Ar)7 1@: "a C!&()$)$3! #"#ral "# 1>7 O(

+r$&'$+a$( $/+!()!( 9#"#ra$(. #()a"a$( # /&$'$+a$( (3!8

I/+!()!( #"#ra$(

O( $/+!()!( 9#"#ra$( (3! a#l#( "#()$&a"!( , &$3! ! !#r&! 9#"#ral7 S3!

#l#(8

II I/+!()! (!br# I/+!r)a3!7

IO I/+!()! (!br# O+#ra#( $&a&'#$ra(7 I&'$"# (!br# #/+r()$/!(.

9$&a&'$a/#&)!( # !)ra( !+#ra#( 9$&a&'#$ra(. # )a/b/ (!br# a#(7

12


14/29

IPI I/+!()! (!br# Pr!")! I&"()r$al$a"!7 C!bra"! "a( $&"F()r$a(7

IRP I/+!()! "# R#&"a P#((!a ?($'a7 I&'$"# (!br# a r#&"a "! '$"a"3!7

IRP I/+!()! "# R#&"a P#((!a r?"$'a7 I&'$"# (!br# ! l'r! "a( #/+r#(a(7

ITR I/+!()! (!br# a Pr!+r$#"a"# T#rr$)!r$al Rral7

C$"# C!&)r$b$3! "# I&)#r#&3! &! D!/?&$! E'!&/$'!7 I&'$"# (!br# +#)rHl#! #

*( &a)ral # (#( "#r$a"!(. # (!br# *l'!!l '!/b()?#l7

C!9$&( C!&)r$b$3! +ara ! $&a&'$a/#&)! "a S#r$"a"# S!'$al7 C!bra"! "a(

#/+r#(a(7

CSLL C!&)r$b$3! S!'$al (!br# ! L'r! L?$"!7

WTS &"! "# Wara&)$a "! T#/+! "# S#r$!7 P#r'#&)al "! (al*r$! "# 'a"a

)rabala"!r '!/ 'ar)#$ra a(($&a"a "#+!($)a"! +#la #/+r#(a7INSS I&()$))! Na'$!&al "! S#r! S!'$al7 P#r'#&)al "! (al*r$! "# 'a"a

#/+r#a"! '!bra"! "a #/+r#(a # "! )rabala"!r +ara a(($()%&'$a , (aF"#7 O al!r

"a '!&)r$b$3! ar$a (#&"! ! ra/! "# a)a3!7

PIS;Pa(#+ Pr!ra/a( "# I&)#ra3! S!'$al # "# !r/a3! "! Pa)r$/&$! "!

S#r$"!r PFbl$'!7 C!bra"! "a( #/+r#(a(7

I/+!()!( E()a"a$(

O( $/+!()!( #()a"a$( (3! a#l#( "#()$&a"!( a!( !#r&!( "!( #()a"!(7

S3! #l#(8

ICMS I/+!()! (!br# C$r'la3! "# M#r'a"!r$a(7 I&'$"# )a/b/ (!br# ! )ra&(+!r)#

I&)#r#()a"al # $&)#r/&$'$+al # )#l#9!&$a7

IPVA I/+!()! (!br# a Pr!+r$#"a"# "# V#?'l!( A)!/!)!r#(7

ITCMD I/+!()! (!br# a Tra&(/$((3! Ca(a M!r)$( # D!a3!7 I&'$"# (!br##ra&a7

I/+!()!( M&$'$+a$(

O( $/+!()!( /&$'$+a$( (3! a#l#( "#()$&a"!( a! !#r&! /&$'$+al7 S3!

#l#(8

IPTU I/+!()! (!br# a Pr!+r$#"a"# Pr#"$al # T#rr$)!r$al Urba&a7

ISS I/+!()! S!br# S#r$!(7 C!bra"! "a( #/+r#(a(7

ITBI I/+!()! (!br# Tra&(/$((3! "# B#&( I&)#r V$!(7 I&'$"# (!br# a /"a&a "#

1:


15/29

+r!+r$#"a"# "# $/H#$(

C!/! $()! a'$/a a 'ara )r$b)*r$a ra&"# &! Bra($l7 U/ +r!bl#/a #

!'!rr# #/ al&( 'a(!( a 'a/a"a b$-)r$b)a3! ! !( $/+!()!( #/ 'a('a)a. !&"#

!'!rr# +!r /a$( "# /a # a )r$b)a3! (!br# / /#(/! 9a)! #ra"!r7

bK I/+!()!( &3!'/la)$!

E&)#&"#-(# # +ara #9#$)! "# a+ra3! "! )r$b)! "#$"!. "#"$r-(# "!

$/+!()! $&'$"#&)# (!br# a (a?"a "# /#r'a"!r$a( ! $/+!()! =* '!bra"! &a( !+#ra#(

a&)#r$!r#( r#la)$a/#&)# , '$r'la3! "a#la( /#(/a( /#r'a"!r$a( ! ,( /a)r$a(-

+r$/a( '#((*r$a( , (a $&"()r$al$a3!7E/ +alara( /a$( ($/+l#(. ($&$9$'a # a&"! &! r#$/# '/la)$!. &3! *

a '!/+#&(a3! "# al!r#( "#((# $/+!()! =* +a! #/ al/ +r!'#((! a&)#r$!r "#

I&"()r$al$a3! ! '!/#r'$al$a3!7

P!r #G#/+l!. (# a #/+r#(a "! L'r! Pr#(/$"!. O P$( a)ra/#&)! # a

C!9$&(. a&"! "# (# '*l'l!. &3! * 'r#"$)! al/ +ara "#"3! "#((#( $/+!()!(7

S#/+r# a( al?!)a( (#r3! +ara ! P$( 0.@X # +ara a C!9$&( :.00X7 N#((# 'a(!

#(+#'?9$'! a #/+r#(a "! L'r! Pr#(/$"! C/la)$!Y7 * (# a #/+r#(a 9!r "!L'r! R#al. #la )#r* '!/! 'r#"$)ar !( al!r#( "#((#( $/+!()!( =* +a!( &a #)a+a(

a&)#r$!r#( "a '$r'la3!. $&'l($# "# P$( # C!9$&( +a!( &a $/+!r)a3!. ! # &3!

+#r/$)$"! +ara a #/+r#(a "! L'r! Pr#(/$"!7 E&)3!. a #/+r#(a "! L'r! R#al

YN3! C/la)$!Y. )#r* 'r"$)!( "#((#( $/+!()!( # (H "#+!$( #la a+l$'ar* (!br# a

ba(# "# '*l'l!. a( al?!)a( #(+#'?9$'a(. +ara 'a"a $/+!()!. (#&"! # ()# 'a(!.

! P$( a)ra/#&)! (#r* "# 1.@X # a C!9$&( 5.X7

O +r$&'?+$! "a &3!-'/la)$$"a"# 9!$ a"!)a"! &! Bra($l '!/ a E/#&"a 1> ,C!&()$)$3! "# 1


16/29

#()ab#l#'# ! /!"! +#l! al (#r* #9#)$a"a a &3!-'/la)$$"a"#7 N3! (#

#()ab#l#'# a )'&$'a. )#/-(# ($/+l#(/#&)# ! +r$&'?+$!7

A )'&$'a "a &3!-'/la)$$"a"# ! /!"! +#l! al (# r#al$a ! +r$&'?+$!7

T'&$'a Z/a$ra ! ab$l$"a"# #(+#'$al "# #G#')ar al![. a al (# "#9$ !

r#$/# =r?"$'! "! +r$&'?+$! "a &3!-'/la)$$"a"# "! $/+!()!. r#$/# =r?"$'! #()#

# (# "#9$ #/ "a( #(+'$#(. a (ab#r. ! r#$/# "! 'r"$)! 9$&a&'#$r! # ! r#$/#

"! 'r"$)! 9?($'!. ! a$&"a +!r /a )#r'#$ra #(+'$#. &a al (3! alb#ra"!(

#l#/#&)!( "# / # "! !)r! "a#l#( "!$( r#$/#( =r?"$'!(7

A &3!-'/la)$$"a"# +r$&'?+$! # &3! r#ra. +!r# a (a #r$9$'a3! #()*

$&'$)a , +rH+r$a #G$()%&'$a "! )r$b)!7 N3! 9!((# a &3!-'/la)$$"a"#. a !r!($"a"#

"a )r$b)a3! (#r$a )a&)a # #(barrar$a #/ !)r! +r$&'?+$!8 ! "! &3!-'!&9$('!7Y

'K Tr$b)a3! "! L'r! '!/ Ba(# &! L'r! R#al

\al#r #/+r#(a +!"# !+)ar +#l! L'r! R#al. $&"#+#&"#&)#/#&)# "! (#

+!r)# ! ra/! "# a)$$"a"#7 Sa +r$&'$+al 'ara')#r?()$'a a a+ra3! "!( )r$b)!(

)#&"! '!/! ba(# ! r#(l)a"! "#)#r/$&a"! a)ra( "a '!&)ab$l$"a"# #. !'!rr#&"!

+r#=?! 9$('al. &3! (#r3! a+ra"!( IRP # CSLL. ! (#=a. ! +r#=?! +!"#r* (#r'!/+#&(a"! '!/ 9)r!( l'r!(. (#/+r# !b(#ra&"! ! l$/$)# /*G$/! "# :0X "!

l'r! r#al7

A #G+r#((3! L'r! R#al ($&$9$'a ! +rH+r$! l'r! )r$b)*#l. a ba(# "# '*l'l!

"! $/+!()! (!br# a r#&"a a+ra"a (#&"! r#$()r!( '!&)*b#$( # 9$('a$( #9#)a"!(

($()#/a)$'a/#&)# "# a'!r"! '!/ a( l#$( '!/#r'$a$( # 9$('a$(7 A a+ra3! "! l'r!

r#al 9#$)a &a +ar)# A "! L$r! "# A+ra3! "! L'r! R#al. /#"$a&)# a"$#( #

#G'l(#( a! l'r! l?$"! "! +#r?!"! "# a+ra3! )r$/#()ral ! a&alK "! $/+!()! #'!/+#&(a#( "# +r#=?!( 9$('a$( a)!r$a"a( +#la l#$(la3! "! $/+!()! "# r#&"a.

"# a'!r"! '!/ a( "#)#r/$&a#( '!&)$"a( &a I&()r3! N!r/a)$a SR &6 2>. "#

1. # "#/a$( a)!( l#a$( # $&9ral#a$( +!()#r$!r#(7

Para #9#$)! "a $&'$"%&'$a "! $/+!()! (!br# a r#&"a. ! l'r! r#al "a( +#((!a(

=r?"$'a( "## (#r a+ra"! &a "a)a "# #&'#rra/#&)! "! +#r?!"! "# a+ra3! L#$ &6


17/29

$/+!()! "# r#&"a

'K &a "a)a "a #G)$&3! "a +#((!a =r?"$'a. a(($/ #&)#&"$"a a "#()$&a3! )!)al "# (#

a'#r! l?$"!

"K &a "a)a "! ##&)!. &!( 'a(!( "# $&'!r+!ra3!. 9(3! ! '$(3! "a +#((!a =r?"$'a7

E()3! !br$a"a( a! r#$/# "# )r$b)a3! '!/ ba(# &! l'r! r#al. #/ 'a"a a&!-

'al#&"*r$!. a( +#((!a( =r?"$'a(8 aK C=a r#'#$)a )!)al. ! (#=a. ! (!/a)Hr$! "a r#'#$)a

br)a /#&(al. "a( "#/a$( r#'#$)a( # a&!( "# 'a+$)al. "!( a&!( l?$"!( !b)$"!(

#/ !+#ra#( r#al$a"a( &!( /#r'a"!( "# r#&"a ar$*#l # "!( r#&"$/#&)!(

&!/$&a$( +r!"$"!( +!r a+l$'a#( 9$&a&'#$ra( "# r#&"a 9$Ga. "a +ar'#la "a(

r#'#$)a( a9#r$"a( &a( #G+!r)a#( ,( +#((!a( $&'la"a( ! a!( +a?(#( '!/

)r$b)a3! 9a!r#'$"a # #G'#"#r a! al!r =* a+r!+r$a"! &a #('r$)ra3! "a#/+r#(a. &a 9!r/a "a IN SR &6 :>. "# 1


18/29

'*l'l! "! $/+!()! "# r#&"a "#$"! # '!&)r!l# "# al!r#( # "#a/ $&9l#&'$ar a

"#)#r/$&a3! "! l'r! r#al "# +#r?!"!( 9)r!( # # &3! '!&()#/ "a #('r$)ra3!

'!/#r'$al7 A +ar)$r "# 01;01;2010. a R#'#$)a #"#ral "! Bra($l. a)ra( "a IN RB N6


19/29

#/+r#$)a"a a)$$"a"#( $/!b$l$*r$a(7 > X R##&"a "# '!/b()?#$( +ara '!&(/!

1.X

S#r$!( "# )ra&(+!r)# #G'#)! "# 'ara(K !)r!( (#r$!( #G'#)!

!(+$)alar#(. "# 'ara. # +r#()a"!( +!r (!'$#"a"#( '$$( "# +r!9$((#(

r#la/#&)a"a(K '=a r#'#$)a &3! l)ra+a((# a R] 1207000.00 &! a&!7 1 X

$&)#r/#"$a3! "# H'$!( a"/$&$()ra3!. l!'a3! ! '#((3! "# b#&(

$/H#$( # /H#$( # "$r#$)!( "# al#r &a)r#a (#r$!( "# /3!-"#-!bra "#

'!&()r3! '$$l 9a')!r$& a"/$&$()ra3! "# '!&(Hr'$!(. !)#lar$a # #()a'$!&a/#&)!7

:2X C!&)r$b$3! S!'$al S!br# ! L'r! A 9!r/a "# '*l'l! # +aa/#&)! "a

'!&)r$b$3! (!'$al #()* $&'la"a , 9!r/a "# '*l'l! # +aa/#&)! a"!)a"a +ara !

$/+!()! "# r#&"a. a(($/8aK &! /%( #/ # ! $/+!()! "# r#&"a 9!r +a! +#l! al!r "#)#r/$&a"! +!r

#()$/a)$a. a '!&)r$b$3! (!'$al "##r* (#r +aa '!/ ba(# &! '*l'l! #()$/a"!

bK &! /%( #/ # ! $/+!()! "# r#&"a 9!r ((+#&(! ! r#"$"! '!/ ba(# &!

r#(l)a"! a+ra"! #/ bala&! ! bala&'#)#. ! al!r "a '!&)r$b$3! (!'$al (#r*

'al'la"! '!/ ba(# &! bala&! ! bala&'#)# l#a&)a"!7 A al?!)a "a '!&)r$b$3!

(!'$al +ara a( #/+r#(a( #/ #ral "#


20/29

'!/+r##&(3! (!br# "F$"a( a'#r'a "! +a)r$/&$!. (#=a "# +#((!a 9?($'a ! =r?"$'a7

A +#r?'$a abra )"! ! # #()* a'#r'a "a /a)r$a a&al$(a"a. "##&"! (#r

'!&($"#ra"!( )!"!( !( #l#/#&)!( +#r)$&)#( , 9!r/a3! "# !+$&$3!7

O /)!"! "# /a +#r?'$a '!/! (#&"! ba($'a/#&)# a&al?)$'!. # (al$#&)a a

#G)r#/a '#(($"a"# "#8

17 $"#&)$9$'ar-(# b#/ ! !b=#)$!

27 +la=ar '!/+#)#&)#/#&)# ! )rabal!

:7 #G#')ar ! )rabal! ba(#a"! #/ #$"%&'$a( $?!'a(. +l#&a( # )!)al/#&)#

'!&9$*#$(

47)#r /$)a 'a)#la &a '!&'l(3! # (H #/$)$-la "#+!$( "# # (# #()#=a ab(!l)a/#&)#

(#r! (!br# !( r#(l)a"!(7@7 '!&'l$r "# 9!r/a 'lara. +r#'$(a. $?!'a7

A +#r?'$a '!&)*b$l. )a&)! a ="$'$al a&)! a #G)ra="$'$al # a arb$)ral. (!/#&)#

+!"# (#r #G#r'$"a +!r '!&)a"!r "#$"a/#&)# r#$()ra"! #/ C!&(#l! R#$!&al "#

'!&)ab$l$"a"#7

E&)#&"#-(# '!/! +#r?'$a ="$'$al a#la #G#r'$"a (!b a ))#la "a =()$a7 A

+#r?'$a #G)ra="$'$al a#la #G#r'$"a &! J/b$)! arb$)ral. #()a)al ! !l&)*r$a7 A

+#r?'$a arb$)ral a#la #G#r'$"a (!b ! '!&)r!l# "a l#$ "# arb$)ra#/7 P#r?'$a &!J/b$)! #()a)al #G#')a"a (!b ! '!&)r!l# "# Hr3! "! E()a"!. )a$( '!/! +#r?'$a

a"/$&$()ra)$a "a( '!/$((#( Parla/#&)ar#( "# I&r$)!. "# +#r?'$a 'r$/$&al # "!

M$&$()r$! PFbl$'!7 P#r?'$a !l&)*r$a a#la '!&)ra)a"a #(+!&)aa/#&)# +#l!

$&)#r#((a"! ! "# '!// a'!r"! #&)r# a( +ar)#(7

+r#'$(! # ! +#r$)! a+l$# $/+ar'$al$"a"# # !()$"a"# a! #G#')ar (#(

)rabal!(. '!'$/#&)!( &a *r#a '!&)*b$l. ! # a="ar* ! +#r$)! a )#r

"$('#r&$/#&)! # )$'a7 A! 9$&al. (#r* #&)r## a! =$ / la"! +#r$'$al. # )#r* !$&)$)! "# (!/ar a( "F$"a( "! +!"#r ="$'$*r$! +ara aG$l$ar &a +r!la)a3! "a

(#&)#&a7

A +#r?'$a '!&)*b$l "# #G)r#/a $/+!r)J&'$a +ara ! ="$'$*r$!. +!$( )ra

a)#&)$'$"a"# "! 9a)! '!&)*b$l7 O +#r$)!. #&a&)! #()$#r "# +!((# "! +r!'#((! !

"# "!'/#&)!(. "## #lar +!r (a ar"a # (#ra&a7 Para a #G#'3! "a +#r?'$a

'!&)*b$l. ! +#r$)! "## a)#r-(# a! !b=#)! # a! la+(! )#/+!ral "a +#r?'$a a (#r

r#al$a"a7 Para ! "#(#/+#&! "# (a 9&3!. +!"#/ ! +#r$)! # !( a(($()#&)#(

)'&$'!( )$l$ar-(# "# )!"!( !( /#$! '#((*r$!(. !$&"! )#()#/&a(. !b)#&"!

$&9!r/a#(. (!l$'$)a&"! "!'/#&)!( # #()#=a/ #/ +!"#r "# +ar)# ! #/

1


21/29

r#+ar)$#( +Fbl$'a(. b#/ '!/! $&()r$r ! la"! '!/ +la&)a(. "#(#&!(. 9!)!ra9$a( #

!)ra( a$(#r +#a(7 N! ar)7 42< "! CPC K

D#+#&"#&"! "a +r!a. +!"# ! +#r$)! ! ! a(($()#&)# )'&$'! ar"*-la #/

ar$! +rH+r$! =&)a/#&)# '!/ !( +a+$( "# )rabal!7

O +#r$)! "## /a&)#r r#$()r!( "!( l!'a$( # "a)a( "a( "$l$%&'$a(. &!/#( "a(

+#((!a( # !( a)#&"#r#/. l$r!( # "!'/#&)!( ! '!$(a( #Ga/$&a"a( !

arr#'a"a"a(. "a"!( # +ar)$'lar$"a"#( "# $&)#r#((# "a +#r?'$a. rbr$'a&"! a

"!'/#&)a3! #Ga/$&a"a. a&"! =lar#/ '#((*r$! # +!((?#l. =&)a&"! !

#l#/#&)! "# +r!a !r$$&al. 'H+$a ! '#r)$"3!7

A #G#'3! "a +#r?'$a. a&"! $&'l$r a )$l$a3! "# #$+# )'&$'a. "## (#r

r#al$a"a (!b a !r$#&)a3! # (+#r$(3! "! +#r$)!. # a((/# a r#(+!&(ab$l$"a"#+#l!( )rabal!(. "##&"! a((#rar-(# # a( +#((!a( '!&)ra)a"a( #()#=a/

+r!9$(($!&al/#&)# 'a+a'$)a"a( , #G#'3!7

aK Pr!'#"$/#&)!(

O( +r!'#"$/#&)!( "# +#r?'$a '!&)*b$l $(a/ 9&"a/#&)ar a( '!&'l(#( #

(#r3! l#a"a( a! la"! +#r$'$al '!&)*b$l ! +ar#'#r +#r$'$al '!&)*b$l. # abra/.

)!)al ! +ar'$al/#&)#. (#&"! a &a)r#a # a '!/+l#G$"a"# "a /a)r$a8 #Ga/#.

$()!r$a. $&"aa3!. $()$a3!. arb$)ra/#&)!. /#&(ra3!. aal$a3! #'#r)$9$'a3!7 C!&9!r/# ! ar)7 420 "! CPC. a +r!a +#r$'$al '!&($()# #/ #Ga/#.

$()!r$a ! aal$a3!7

O #Ga/# a a&*l$(# "# l$r!(. r#$()r!( "a( )ra&(a#( # "!'/#&)!(7

A $()!r$a a "$l$%&'$a # !b=#)$a a #r$9$'a3! # a '!&()a)a3! "#

($)a3!. '!$(a ! 9a)!. "# 9!r/a '$r'&()a&'$al7

A $&"aa3! a b('a "# $&9!r/a#( /#"$a&)# #&)r#$()a '!/

'!'#"!r#( "! !b=#)! ! "# 9a)! r#la'$!&a"! , +#r?'$a7 A $()$a3! a +#($(a # b('a )ra#r a! la"! +#r$'$al '!&)*b$l !

+ar#'#r +#r$'$al '!&)*b$l ! # #()* !'l)! +!r a$(#r '$r'&()J&'$a(7

O arb$)ra/#&)! a "#)#r/$&a3! "# al!r#( ! a (!l3! "# '!&)r!r($a

+!r 'r$)r$! )'&$'!-'$#&)?9$'!7

A /#&(ra3! ! a)! "# al$9$'a3! # a&)$9$'a3! 9?($'a "# '!$(a(. b#&(.

"$r#$)!( # !br$a#(7

A aal$a3! ! a)! "# #()ab#l#'#r ! al!r "# '!$(a(. b#&(. "$r#$)!(.

!br$a#(. "#(+#(a( # r#'#$)a(7

A '#r)$9$'a3! ! a)! "# a)#()ar a $&9!r/a3! )ra$"a a! la"! +#r$'$al

20


22/29

'!&)*b$l +#l! +#r$)! - '!&)a"!r. '!&9#r$&"!-l# 'ar*)#r "# a)#&)$'$"a"# +#la 9 +Fbl$'a

a)r$b?"a a #()# +r!9$(($!&al7

D#()a 9!r/a. &/a +#r?'$a '!&)*b$l. ! +#r$)! +!"# )$l$ar-(# "# / ! /a$(

+r!'#"$/#&)!(. b('a&"! 9&"a/#&)ar a( '!&'l(#( a # '#ar*. 9a#&"! '!/

# ! (# )rabal! )#&a (#/+r# '!&"$#( "# (#r +r!a"! # "#/!&()ra"! #/

al#r ($)a3!7

C!&'l?"a( a( "$l$%&'$a(. ! +#r$)!-'!&)a"!r a+r#(#&)ar* la"! +#r$'$al

'!&)*b$l. # ! +#r$)!-'!&)a"!r a(($()#&)# (# +ar#'#r +#r$'$al '!&)*b$l. !b#"#'#&"!

a!( r#(+#')$!( +ra!(7 O +#r$)!-'!&)a"!r a(($()#&)# &3! +!"# 9$r/ar ! la"! +#r$'$al

a&"! ! "!'/#&)! )$#r ($"! #lab!ra"! +!r l#$! ! +r!9$(($!&al "# !)ra *r#a.

"##&"!. ()# 'a(!. a+r#(#&)ar / +ar#'#r +#r$'$al '!&)*b$l (!br# a /a)r$a$()$a"a7 O +#r$)!-'!&)a"!r a(($()#&)#. a! a+!r a a(($&a)ra. #/ '!&=&)! '!/ !

+#r$)!-'!&)a"!r. #/ la"! +#r$'$al '!&)*b$l. &3! +!"# #/$)$r +ar#'#r +#r$'$al '!&)*b$l

'!&)r*r$! a! la"!7

O +la=a/#&)! "a +#r?'$a a #)a+a "! )rabal! +#r$'$al. # a&)#'#"# a(

"$l$%&'$a(. +#($(a(. '*l'l!( # r#(+!()a( a!( #($)!(. &a al ! +#r$)!

#()ab#l#'# !( +r!'#"$/#&)!( #ra$( "!( #Ga/#( a (#r#/ #G#')a"!( &! J/b$)!

="$'$al. #G)ra="$'$al +ara ! al 9!$ &!/#a"!. $&"$'a"! ! '!&)ra)a"!. #lab!ra&"!-!a +ar)$r "! #Ga/# "! !b=#)! "a +#r?'$a7

E&a&)! ! +la=a/#&)! "a +#r?'$a / +r!'#"$/#&)! +r$! abra&)#

# (# +r!+# a #()ab#l#'#r )!"a( a( #)a+a( "a +#r?'$a. ! +r!ra/a "# )rabal! a

#(+#'$9$'a3! "# 'a"a #)a+a a (#r r#al$a"a # "## (#r #lab!ra"a '!/ ba(# &!(

#($)!( # ! &! !b=#)! "a +#r?'$a7 O( !b=#)$!( "! +la=a/#&)! "a +#r?'$a (3!8

aK '!'#r ! !b=#)! "a +#r?'$a. a 9$/ "# +#r/$)$r a a"!3! "# +r!'#"$/#&)!( #

'!&"a/ , r##la3! "a #r"a"#. a al (b($"$ar* ! =?!. ! *rb$)r! ! !$&)#r#((a"! a )!/ar a "#'$(3! a r#(+#$)! "a l$"#

bK "#9$&$r a &a)r#a. a !+!r)&$"a"# # a #G)#&(3! "!( #Ga/#( a (#r#/ r#al$a"!(.

#/ '!&(!&J&'$a '!/ ! !b=#)! "a +#r?'$a. !( )#r/!( '!&()a&)#( "a &!/#a3!. "!(

#($)!( ! "a +r!+!()a "# !&!r*r$!( !9#r#'$"a +#l! +#r$)!

'K #()ab#l#'#r '!&"$#( +ara # ! )rabal! (#=a '/+r$"! &! +ra! #()ab#l#'$"!

"K $"#&)$9$'ar +!)#&'$a$( +r!bl#/a( # r$('!( # +!((a/ $r a !'!rr#r &! a&"a/#&)!

"a +#r?'$a

#K $"#&)$9$'ar 9a)!( # +!((a/ $r a (#r $/+!r)a&)#( +ara a (!l3! "a "#/a&"a "#

9!r/a # &3! +a((#/ "#(+#r'#b$"!( ! &3! r#'#ba/ a a)#&3! '#((*r$a

21


23/29

9K $"#&)$9$'ar a l#$(la3! a+l$'*#l a! !b=#)! "a +#r?'$a

K #()ab#l#'#r '!/! !'!rr#r* a "$$(3! "a( )ar#9a( #&)r# !( /#/br!( "a #$+# "#

)rabal!. (#/+r# # ! +#r$)! '#(($)ar "# aG$l$ar#(

K 9a'$l$)ar a #G#'3! # a r#$(3! "!( )rabal!(7

O( "!'/#&)!( "!( a)!( (#r#/ '!/! (+!r)# +ara !b)#&3! "a(

$&9!r/a#( '#((*r$a( , #lab!ra3! "! +la=a/#&)! "a +#r?'$a7

E/ 'a(! "# (#r $"#&)$9$'a"a a '#(($"a"# "# r#al$a3! "# "$l$%&'$a(. &a #)a+a "#

#lab!ra3! "! +la=a/#&)!. "##/ (#r '!&($"#ra"!(. (# &3! "#'lara"a , +r#'l(3!

"# +r!a "!'/#&)al. a l#$(la3! a+l$'*#l. "!'/#&)!(. r#$()r!(. l$r!( '!&)*b#$(.

9$('a$( # (!'$#)*r$!(. la"!( # +ar#'#r#( =* r#al$a"!( # !)ra( $&9!r/a#( #

9!r#/ $"#&)$9$'a"a( '!/! +#r)$&)#( +ara "#)#r/$&ar a &a)r#a "! )rabal! a (#r#G#')a"!7

O +la=a/#&)! "a +#r?'$a "## (#r /a&)$"! +!r al#r /#$! "# r#$()r!

# 9a'$l$)# ! #&)#&"$/#&)! "!( +r!'#"$/#&)!( a (#r#/ a"!)a"!( # ($ra "#

!r$#&)a3! a"#a"a , #G#'3! "! )rabal!. "## (#r r#$(a"! # a)al$a"!

(#/+r# # 9a)!( &!!( (r=a/ &! "#'!rr#r "a +#r?'$a. "## (#r r#al$a"! +#l!

+#r$)!-'!&)a"!r. a$&"a # ! )rabal! #&a a (#r r#al$a"! "# 9!r/a '!&=&)a '!/ !

+#r$)!-'!&)a"!r a(($()#&)#. +!"#&"! #()# !r$#&)ar-(# &! r#9#r$"! +la=a/#&)!7O +#r$)!. &a 9a(# "# #lab!ra3! "! +la=a/#&)!. '!/ $()a( a #lab!rar a

+r!+!()a "# !&!r*r$!(. "## aal$ar !( r$('!( "#'!rr#&)#( "# r#(+!&(ab$l$"a"# '$$l.

"#(+#(a( '!/ +#((!al # #&'ar!( (!'$a$(. "#+r#'$a3! "# #$+a/#&)!( #

"#(+#(a( '!/ /a&)#&3! "! #('r$)Hr$!7

\a&"! a +#r?'$a #G$$r a '#(($"a"# "# )$l$a3! "# )rabal! "# )#r'#$r!(

#$+# "# a+!$!. )rabal! "# #(+#'$al$()a( ! +r!9$(($!&a$( "# !)ra( *r#a( "#

'!'$/#&)!K. ! +la=a/#&)! "## +r##r a !r$#&)a3! # a (+#r$(3! "! +#r$)!.# a((/$r* r#(+!&(ab$l$"a"# +#l!( )rabal!( #G#')a"!( #G'l($a/#&)# +!r (a

#$+# "# a+!$!7

\a&"! a +#r?'$a #G$$r a )$l$a3! "# +#r?'$a( $&)#r"$('$+l$&ar#( ! )rabal!

"# #(+#'$al$()a(. #()#( "##/ #()ar "#$"a/#&)# r#$()ra"!( #/ (#( '!&(#l!(

+r!9$(($!&a$(. a&"! a+l$'*#l. "##&"! ! +la=a/#&)! '!&)#/+lar )al

'#(($"a"#7 O +#r$)!-'!&)a"!r "## l#ar #/ '!&($"#ra3! # ! +la=a/#&)! "a

+#r?'$a. a&"! 9!r ! 'a(!. $&$'$a-(# a&)#( "a #lab!ra3! "a +r!+!()a "# !&!r*r$!(.

'!&($"#ra&"!-(# #. +ara a+r#(#&)*-la a! =?!. *rb$)r! ! ,( +ar)#( &! 'a(! "#

+#r?'$a #G)ra="$'$al. * '#(($"a"# "# (# #(+#'$9$'ar a( #)a+a( "! )rabal! a (#r#/

22


24/29

r#al$a"a(7 I()! $/+l$'a # ! +#r$)!-'!&)a"!r "## )#r '!'$/#&)! +r$! "# )!"a(

a( #)a+a(. (al! a#la( # (!/#&)# (#r3! $"#&)$9$'a"a( a&"! "a #G#'3! "a

+#r?'$a. $&'l($# a +!(($b$l$"a"# "a a+r#(#&)a3! "# #($)!( (+l#/#&)ar#(. ! #

(#r* !b=#)! "! a=()# &! +la=a/#&)!7

O +la=a/#&)! "a +#r?'$a "## #$"#&'$ar a( #)a+a( # a( +!'a( #/ #

(#r3! #G#')a"!( !( )rabal!(. #/ '!&9!r/$"a"# '!/ ! '!&)#F"! "a +r!+!()a "#

!&!r*r$!( a (#r a+r#(#&)a"a. $&'l$&"!-(# a (+#r$(3! # a r#$(3! "! +rH+r$!

+la=a/#&)!. !( +r!ra/a( "# )rabal! a&"! a+l$'*#$(. a) a #&)r#a "! la"!7

N! 'r!&!ra/a "# )rabal!. "##/ 9$'ar #$"#&'$a"!(. a&"! a+l$'*#$(. )!"!( !(

$)#&( '#((*r$!( , #G#'3! "a +#r?'$a. )a$( '!/!8 "$l$%&'$a( a (#r#/ r#al$a"a(.

"#(l!'a/#&)!(. '#(($"a"# "# )rabal! "# )#r'#$r!(. +#($(a( # (#r3! 9#$)a(.#lab!ra3! "# '*l'l!( # +la&$la(. r#(+!()a( a!( #($)!(. +ra! +ara #&)r#a "!

la"! # !)r!(. "# 9!r/a a a((#rar # )!"a( a( #)a+a( '#((*r$a( , r#al$a3!

"a +#r?'$a (#=a/ '/+r$"a(7

Para '/+r$r ! +ra! "#)#r/$&a"! ! '!&)ra)a"! +ara r#al$a3! "!(

)rabal!( "# +#r?'$a. ! +#r$)! "## '!&($"#rar #/ (#( +la=a/#&)!(. a&"!

a+l$'*#$(. #&)r# !)r!(. !( (#$&)#( $)#&(8

aK ! '!&)#F"! "a +r!+!()a "# !&!r*r$!( a+r#(#&)a"a +#l! +#r$)!-'!&)a"!r # a'#$)a+#l! =?!. +#l! *rb$)r! ! +#la( +ar)#( &! 'a(! "# +#r?'$a #G)ra="$'$al ! +#l! +#r$)!-

'!&)a"!r a(($()#&)#

bK ! +ra! (9$'$#&)# +ara (!l$'$)ar # r#'#b#r !( "!'/#&)!(. b#/ '!/! +ara a

#G#'3! # a #&)r#a "! )rabal!

'K a +r!ra/a3! "# $a#&(. a&"! '#((*r$a(7

A '!&'l(3! "! +la=a/#&)! "a +#r?'$a !'!rr# a&"! ! +#r$)!-'!&)a"!r

'!/+l#)ar a( a&*l$(#( +r#l$/$&ar#(. "a&"! !r$#/. a&"! 9!r ! 'a(!. , +r!+!()a "#!&!r*r$!( &!( 'a(!( #/ # ! =?! ! ! *rb$)r! &3! )#&a 9$Ga"!. +r#$a/#&)#.

!&!r*r$!( "#9$&$)$!(K. a!( )#r/!( "# "$l$%&'$a( # a!( +r!ra/a( "# )rabal!7

2:


25/29

@7 CARACTERSTICAS DAS CINCIAS ATUARIAIS

O \UE ATURIA^

A '$%&'$a a)ar$a a '$%&'$a "a( )'&$'a( #(+#'$9$'a "# a&al$(# "# r$('!( #

#G+#')a)$a(. +r$&'$+al/#&)# &a a"/$&$()ra3! "# (#r!( # 9&"!( "# +#&(3!7 E()a

'$%&'$a a+l$'a '!'$/#&)!( #(+#'?9$'!( "a( /a)#/*)$'a( #()a)?()$'a( # 9$&a&'#$ra7

Sa( /#)!"!l!$a( /a$( )ra"$'$!&a$( (3! ba(#a"a( #/ )#!r$a( #'!&/$'a(.

#&!l#&"! (a( a&al$(#( &/a 9!r)# /a&$+la3! "# "a"!(. &/ '!&)#G)!

#/+r#(ar$al7 P!r)a&)!. a)*r$a /a *r#a "# '!'$/#&)! /l)$"$('$+l$&ar. !&"# !

"!/?&$! "# '!&'#$)! #/ #'!&!/$a. a"/$&$()ra3!. '!&)ab$l$"a"#. /a)#/*)$'a.

9$&a&a( # #()a)?()$'a (3! 9&"a/#&)a$( +ara ! #&)#&"$/#&)! "!( /!"#l!( a)ar$a$(/a$( #l#/#&)ar#(7 E((a '$%&'$a (r$ * '#r'a "# 1@0 a&!( &a I&la)#rra.

#()"a&"! ba($'a/#&)# a /!r)al$"a"# "a +!+la3!7 A +ar)$r "# #&)3!. #la !l)aa-

(# +ara ! 'al'l! "a #G+#')a)$a "# $"a. '!/ $&)#r#((# &a( #()#( "#

a+!(#&)a"!r$a # +#&(3!7 N! ('l! . a *r#a "# (#r!( #G+a&"$ a abra&%&'$a

"! #()"! a)ar$al. # a $&(#r3! 'a"a # /a$( 9r##&)# "a( #/+r#(a( "# (#r! #

+#&(3! &! /#r'a"! 9$&a&'#$r!. 9# '!/ # a '$%&'$a a)ar$al (# #(+#'$al$a((#

'a"a # /a$( #/ 'a/+!( #'!&/$'!( # 9$&a&'#$r!(7A +ar)$r "# #&)3! a( #/+r#(a( (#ra"!ra( +a((ara/ a !9#r#'#r +r!ra/a(

"# (#r! "# $"a # !)ra( #(+#'$al$a#(. ! # #r! 'a"a # /a$!r

'#(($"a"# "! "#(#&!l$/#&)! "a( '$%&'$a( a)ar$a$(7 O( #()"!( "a a)ar$a

"$$"#/-(# #/ "!$( +r$&'$+a$( ra/!(8 a $"a # a &3! $"a. ! +r$/#$r! )ra)a "a(

#()#( "# l!&! +ra!. '!/! a+!(#&)a"!r$a. +#&(#(. (#r!( "# $"a # (aF"#7 O

(#&"! #()# /a$( r#la'$!&a"! a 'ara')#r?()$'a( "# 'r)! +ra!. '!/! !( (#r!( "#

a)!/H#$( # r#(+!&(ab$l$"a"# '$$l7 O ra/!( $"a )ra)a "a( '!&(#%&'$a( "a(+r$&'$+a$( '!&)$&%&'$a( "a $"a &a('$/#&)!./!r)#. "!#&a. $&al$"#. "#(#/+r#!.

a+!(#&)a"!r$aK # ! ra/! "a &3! $"a (3! )!"!( !( "#/a$( #?'l!(. 9!!.

)ra&(+!r)#. r#(+!&(ab$l$"a"# '$$l. ab$)a'$!&al. ara&)$a "# !br$a#( '!&)ra)a$(K7

O !b=#)$! 9&"a/#&)al "! +r!9$(($!&al "# a)ar$a "#(#&!l#r a#( #()ra)$'a(

+ara ! "$a&H()$'! "# +r!bl#/a( # a '!&()r3! "# /!"#l!( /a)#/*)$'!( +ara a

aal$a3! # /#&(ra3! "#((#( r$('!( a( #/+r#(a( (#ra"!ra( +a((ara/ a

!9#r#'#r +r!ra/a( "# (#r! "# $"a # !)ra( #(+#'$al$a#(. ! # #r! 'a"a

# /a$!r '#(($"a"# "! "#(#&!l$/#&)!7

N! Bra($l. ! $&)#r#((# +#l!( a((&)!( (# $&$'$! '!/ !( a)*r$!( (!'$a$(

24


26/29

l$a"!( a( Ca$Ga( "# Pr#$"%&'$a #G$()#&)#( # a!( I&()$))!( # (# '!&()$)?a/

IAPM. IAPI. IAPBK # !( a)*r$!( "a( S#ra"!ra(7 E/b!ra a 'r$a3! "# 'r(!( "#

9!r/a3! "# a)*r$!( )#&a !'!rr$"! &a "'a"a "# :0. +ar)$'lar/#&)# &a UPE &a

"'a"a "# @0 (!/#&)# #/ 1


27/29

$('al$ar a '!&()$)$3!. !ra&$a3!. 9&'$!&a/#&)! # !+#ra3! "a(

S!'$#"a"#( S#ra"!ra(. "# Ca+$)al$a3!. E&)$"a"#( "# Pr#$"%&'$a Pr$a"a

Ab#r)a. &a al$"a"# "# #G#')!ra "a +!l?)$'a )raa"a +#l! CNSP

A)ar &! (#&)$"! "# +r!)##r a 'a+)a3! "# +!+a&a +!+lar # (# #9#)a

a)ra( "a( !+#ra#( "# (#r!. +r#$"%&'$a +r$a"a ab#r)a. "# 'a+$)al$a3! #

r#((#r!

#lar +#la "#9#(a "!( $&)#r#((#( "!( '!&(/$"!r#( "!( /#r'a"!(

(+#r$($!&a"!(

Pr!/!#r ! a+#r9#$!a/#&)! "a( $&()$)$#( # "!( $&()r/#&)!( !+#ra'$!&a$(

a #l#( $&'la"!(. '!/ $()a( , /a$!r #9$'$%&'$a "! S$()#/a Na'$!&al "# S#r!(

Pr$a"!( # "! S$()#/a Na'$!&al "# Ca+$)al$a3!Pr!/!#r a #()ab$l$"a"# "!( /#r'a"!( (!b (a =r$("$3!. a((#ra&"! (a

#G+a&(3! # ! 9&'$!&a/#&)! "a( #&)$"a"#( # l#( !+#r#/

#lar +#la l$$"# # (!l%&'$a "a( (!'$#"a"#( # $&)#ra/ ! /#r'a"!

D$('$+l$&ar # a'!/+a&ar !( $()$/#&)!( "a#la( #&)$"a"#(. #/ #(+#'$al !(

#9#)a"!( #/ b#&( ara&)$"!r#( "# +r!$(#( )'&$'a(

C/+r$r # 9a#r '/+r$r a( "#l$b#ra#( "! CNSP # #G#r'#r a( a)$$"a"#( #

+!r #()# 9!r#/ "#l#a"a(Pr!#r !( (#r$!( "# S#'r#)ar$a EG#')$a "! CNSP7

2


28/29

CONCLUSO

M$)a( (3! a( 9!r/a( #/ # a( #/+r#(a( +!"#/ (#r +#&al$a"a( +!r l#$(

+#l! 9a)! "# &3! /a&)#r#/ #/ !r"#/ (a '!&)ab$l$"a"#7

A '!&)ab$l$"a"# ! $&()r/#&)! # 9!r'# ! /*G$/! "# $&9!r/a#( F)#$(

+ara a )!/a"a "# "#'$(#(7 Ela aG$l$a ! '!&)r!l# "! +a)r$/&$!7 T!"a( a(

/!$/#&)a#( # !#r &! +a)r$/&$! "# /a #&)$"a"# (3! r#$()ra"!( +#la

C!&)ab$l$"a"#. a al r#(/# !( "a"!( #/ 9!r/a "# r#la)Hr$!( # !( #&)r#a a!( (#(

(*r$!(7A '!&)ab$l$"a"# 'a"a # /a$( $/+!r)a&)# +ara a (!'$#"a"# # !ra&$a#(.

(#=a/ #la( "# 9$&al$"a"# l'ra)$a ! &3!. +!$( )#/ +!r !b=#)$! #Ga/$&ar a

$&)#r$"a"#. a a"#a3! # a #9$'*'$a "!( '!&)r!l#( $&)#r&!( # #G)#r&!( "a(

$&9!r/a#( 9?($'a(. '!&)*b#$(. 9$&a&'#$ra( # !+#ra'$!&a$( "# /a #/+r#(a

aal$a&"! # aG$l$a&"! a A"/$&$()ra3! # !( /#/br!( "a !ra&$a3! a

"#(#&!l#r#/ '!/ #9$'$%&'$a # a"#a"a/#&)# (a( a)r$b$#(. +r!+!r'$!&a&"!-

l#( a&*l$(#(. '!&(#l!(. r#'!/#&"a#( +ara )!/a"a "# "#'$(#( '!/ #9$'*'$a.ra+$"#. l#al$"a"#. ('#((! # +#r/a&%&'$a &! /#r'a"!7

A C!&)ab$l$"a"# +!(($ $&F/#ra( "$$(#( # (b"$$(#( # )a/b/ (3!

'!'$"a( '!/! #(+#'$al$"a"#(7 D#&)r# a( *r#a( "# a)a3! +!"#/!( '$)ar a

A"$)!r$a. a P#r?'$a. a C!&(l)!r$a. a C!&)ab$l$"a"# $('al. a C!&)ab$l$"a"# PFbl$'a.

#&)r# !)ra(7 A( a$( )#/ /a $(3! ($()%/$'a "# )!"a a !ra&$a3!. $&9l#&'$a&"!

! /!"#l! "# "#'$(3! "# )!"a a !ra&$a3!7 Ca"a *r#a "# a)a3! "a C!&)ab$l$"a"#

$/+!r)a&)# &a #G#'3!. '!!r"#&a3! # a'!/+a&a/#&)! )r$b)*r$! +ara ara&)$r! ('#((! "a #/+r#(a7

C!/ !( aa&!( )#'&!lH$'!( "a $&9!r/a3! # '!/&$'a3!. 'r#('$/#&)!(

#'!&/$'!( # (!'$a$( a( *r#a "# a)a3! "a '!&)ab$l$"a"# '!&)r$b#/ +ara /a

r##()r)ra3! "a #()3! #/+r#(ar$al. '!/ ! !b=#)$! "# a#r$ar a #Ga)$"3! "!(

r#$()r!( # "a( "#/!&()ra#( '!&)*b#$(. a(($/ '!/! $"#&)$9$'ar "#9$'$%&'$a( &!

($()#/a "# '!&)r!l# $&)#r&! # &! ($()#/a 9$&a&'#$r!. (#&"! '#((*r$! / $/#&(!

'!'$/#&)! &a *r#a. &3! (H "a '!&)ab$l$"a"#. /a( "# !)ra( '$%&'$a( a9$&(. '!/!

! !b=#)$! "# 9&"a/#&)ar a( $&9!r/a#( # /!()rar a #ra'$"a"# "!( 9a)!(7

25


29/29

REERNCIAS

ra&a Wl*'$! A&"r7 C!&)r!la"!r$a8 P#ar(!& E"'a)$!& C!()a !(

Ma&!#l7A"$)!r$a8 P#ar(!& E"'a)$!&

Pr!#&a *b$! R!r$! # N!#$ra Da&$#l Ra/!(7Pla=a/#&)! Tr$b)*r$!8 P#ar(!&

E"'a)$!&

))+8;;7+!r)al"#'!&)ab$l$"a"#7'!/7br;$a;a"$)!r$a7)/

))+8;;/(bra($l7'!/7br;bl!;a"$)!r$a;a-$/+!r)a&'$a-"a-a"$)!r$a-$&)#r&a

))+8;;7/a+7'!/7br;l#rc'a+$)l!7++^+r!"')(c$"d1@12;0>;2012))+8;;b$bl$!)#'a7&$a+7br;"a"!(;INIC;'";$&$';ICX20a&a$(;IC-:7PD

))+8;;7(/ar#7'!/7br;&!)$'$a(;&!)$'$a7=(+^$"d>:

7'7br;($)#c"!'#&)#;a"/;/a&!#l;+"9;a+!()$la7+"9

))+8;;7+!r)al)r$b)ar$!7'!/7br;+la=a/#&)!7)/

7ar)$!&al7'!/

2>

Documents

PORTIFÓLIO 7º DEPENDÊNCIA