You are on page 1of 32

Aula 07

Curso: Administrao Financeira e Oramentria p/ STF - Analista Jud. - Administrativa


- Com videoaulas

Professor: Srgio Mendes

021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &



   
          
 !#%&((%)
#)!(

  

    

    

 
  
     !
  
   #
 



%&()+,+(+./+(0,1234)

 
       
 
 
 
 
 
 
 !
## # 

  
   
  
   
   

 
     
83139917120

!% 

&()

+560 7+( + ,04 72+ 89/%)7+ , 7+51)540 0,14:5:+ 7+( :),7)8%)5 82
7602%&

,14::, %4(, :, 7%,,);)7<=0, +2<(051&2), : :0,80, 89/%)7 5
4% 5102)+2> +2 0,14:20(+, , 7%,,);)7<=0, +2<(051&2), 8+2 0,;02>
)5,1)147)+5%>;457)+5%082+2(&1)7

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

+,##&( (!#!(!&)%!

 82)(0)2 7%,,);)7<?+ : 82+2(<?+   .  .  7%,,);)7<?+ 8+2
0,;02+2<(051&2)0,;02+2<(051&2)10(8+2;)5%)::0):051);)72,0+
+2<(051+ . ;),7%> : ,042)::0 ,+7)% +4 :0 )50,1)(051+ :, 0(820,,
0,11),>7+5;+2(0:),8+,1+5+:+21!:
(   20;020510+,+:020,:5)?+>,04,;45:+,>2?+,
0 051)::0, : :()5),12<?+ :)201 0 )5:)201> )57%4,)0 ;45:<=0,
)5,1)14:,0(51):,80%++:029/%)7+
(  / .  +2<(051+ :, 0(820,, 0( 340 
5)?+> :)201 +4 )5:)201(0510> :01056  ()+2) :+ 78)1% ,+7)% 7+(
:)20)1++1+0
(  /  #/ / #  /250 1+:, , 051)::0, 0
2?+,0%)574%:+,>::()5),12<?+:)201+4)5:)201>/0(7+(+
+,;45:+,0;45:<=0,)5,1)14:+,0(51):+,80%++:029/%)7+

7%,,);)7<?+8+20,;028+510(34%+2<(051+,02&%+7::0,80,
 /,0 :+  > + 7(8+ :0,1)5:+  0,;02 +2<(051&2) . 7+(8+,1+ :0
:+),:)1+,0,02&,,+7):+<?++2<(051&2)>7+(+,,04)510,7:)+,

01(

#!(!&)%!

+2

2<(051+),7%

32

2<(051+:042)::0+7)%

42

2<(051+:050,1)(051+,



+5 6#  7     %8 /  . 7 ) 7 32295 : / 
/./ /
 
  
  ;< / 
 ;

    / 
   /  
  =
   < 7  
  ;/ /
 
     ,

0,;02+2<(051&2)10(8+2;)5%)::0):051);)72,0+ 8  
/  / /  /. / 
     ,
0,8+,122:
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

3,##&(#%%(6( !%)%5

 10(05120,4,12)/4)<=0,82)57)8),7++2:05<?+>7+5,+%):<?+0
0%/+2<?+:82+8+,1+2<(051&2):5)?+>7+(82005:05:++,+2<(051+,
;),7%0:,042)::0,+7)%
,, (),,?+ 820,,48=0 4( 7+5,1510 21)74%<?+ 7+( +, 0510, 05+%):+,
5 120; :0 0%/+2<?+ :, 82+8+,1, +2<(051&2), ,01+2)), :, :)02,,
)5,157),::()5),12<?+0:02%0:+,:0(),+:020,:5)?+
,,0,2?+,0051)::0,7+5,1(:+,+2<(051+,:5)?+0,?+):051);)7:+,
5  ;  >34020%7)+5+,2?+,+2<(051&2)+,0,4,
20,8071), 45)::0, +2<(051&2), ?+ 0%0, +, 7+(8+50510, 5142), :+
),10(:0%50(051+0:0 2<(051+0:02%

 7%,,);)7<?+ )5,1)147)+5% 20;%010  0,124142 +25)7)+5% :0 %+7<?+ :+,
72.:)1+, +2<(051&2)+,> 0 0,1& 0,124142: 0( :+), 50), 6)02&234)7+, 2?+
+2<(051&2)+045)::0+2<(051&2)

045:+ + 21  : 0) !> 7+5,1)14) 45)::0 +2<(051&2) +
248(051+ :0 ,02)<+, ,4/+2:)5:+, + (0,(+ 2?+ +4 20821)<?+  340
,02?+7+5,)5:,:+1<=0,8282),,:+1<=0,+2<(051&2),>0,807);)7:,
8+2 710+2) :0 82+2(<?+ 0( ,04 (05+2 50%> ,?+ 7+5,)5:, ,
45)::0, +2<(051&2),> 340 ,?+ , 0,124142, :()5),121), 20,8+5,&0),
80%, :+1<=0, 0 80% 20%)<?+ :, <=0, 2?+ +2<(051&2)+ . +
248(051+:045)::0,+2<(051&2),

 7%,,);)7<?+ )5,1)147)+5% 8+51 340( ;  :0,80, % 802()10
7+(822 )(0:)1(0510 , :+1<=0, 2070/):, 8+2 7: 2?+ +4 45)::0
+2<(051&2)> 8+), ):051);)7 + 0510 20,8+5,&0%80%, :+1<=0, 41+2):,
80%+ 0),%1)+> 82 ::+ 82+2( ,,)(> +    / /
 8+:0,02):051);)7:+57%,,);)7<?+)5,1)147)+5%

( 2?+ +4 4( 45)::0 +2<(051&2) 5?+ 7+220,8+5:0 5070,,2)(0510 
4( 0,124142 :()5),121)> 7+(+ +7+220> 8+2 00(8%+> 7+( %45, ;45:+,
0,807)), 0 7+( +, 2?+,> 125,;0257),  0,1:+,> ),12)1+ 0:02% 0
(45)78)+,> 0572+, ;)5570)2+, : 5)?+> +802<=0, +;)7)), :0 72.:)1+>
20;)557)(051+ : :): 89/%)7 (+/)%)&2) ;0:02% 0 20,02 :0
7+51)557) + 05151+> ,?+ 4( 7+5451+ :0 :+1<=0, :()5),12:, 8+2
2?+,:++025+3401(/.(1(,4,8282),:+1<=0,

+  > + 7:)+ : 7%,,);)7<?+ )5,1)147)+5% 7+(8=0 ,0 :0 7)57+ :)1+,>
,05:+ +, :+), 82)(0)2+, 20,02:+,  ):051);)7<?+ :+ 2?+ 0 +, :0(), 
45)::0+2<(051&2)



83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

+>

3>

4>

2?++2<(051&2)+

?>

>

5)::0+2<(051&2)


0(8%+,  2?+ !  )5),1.2)+ : :47<?+ 10( :)02,, 5)::0,
2<(051&2),> 7+(+ !  5,1)141+ 05()5 +5,151 !# 
5)02,)::0 0:02% :0 4) :0 +2 !   +:, 0,,,  ,
7+220,8+5:0(4(0,124142:()5),121)>7+(80,,+%>0,8<+;,)7+017
, 1(/.( 10( +412, 45)::0, +2<(051&2), ,+/ ,4 ,4802),?+> 7+(+
#  0742,+, ,+/ 4802),?+ :+ 45:+ :0 )557)(051+ + ,14:510
:+ 5,)5+ 4802)+2  )5),1.2)+ : :47<?+ 2?+ 802<=0, ;)7)),
:0 2.:)1+ 0 ##  0742,+, ,+/ 4802),?+ :+ )5),1.2)+ : :47<?+
2?+25,;0257),,1:+,> ),12)1+0:02%0 45)78)+,
?+ 5)::0, 2<(051&2),> (, 5?+ 7+220,8+5:0(  4( 0,124142
:()5),121)>,?+,+(0510;45:+,34002(20742,+,

, 7+(8+50510, 5142), :+ ),10( :0
%50(051+ 0 :0 2<(051+ 0:02% ,?+ +,
2?+, +2<(051&2)+, 0 ,4, 20,8071),
45)::0,+2<(051&2),
( 2?+ +4 4( 45)::0 +2<(051&2) 5?+
  ;   7+220,8+5:0 5070,,2)(0510  4( 0,124142
 < /

:()5),121)


356# 7   /  . /7 32+45( 
/ 
= 
 8//   ;  ,

7%,,);)7<?+)5,1)147)+5%8+51 <:0,80,
0,8+,122:

45 6#   %8 /  . 7 #  32+45   / 
  ;   
/7  /   
 .
 

  ;/ /


 
 ,

 7%,,);)7<?+ )5,1)147)+5% 8+51 340( ;  :0,80, % 802()10
7+(822 )(0:)1(0510 , :+1<=0, 2070/):, 8+2 7: 2?+ +4 45)::0
+2<(051&2)> 8+), ):051);)7 + 0510 20,8+5,&0%80%, :+1<=0, 41+2):,
80%+ 0),%1)+> 82 ::+ 82+2( ,,)(> + 0510 057220:+ :+ ,1+
8+:0,02):051);)7:+57%,,);)7<?+)5,1)147)+5%
0,8+,1021
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &


4,##&((

 7%,,);)7<?+ ;457)+5%> 8+2 ;45<=0, 0 ,4/;45<=0,> /4,7 20,8+5:02
/,)7(0510  )5:<?+ 0( 340 &20 :0 <?+ +025(051%  :0,80,
,02&20%):

14%7%,,);)7<?+;457)+5%;+))5,1)14:80%+212)>:0:0/2)%:0
>:+051?+ )5),1.2)+:+ 2<(051+00,1?+>0.7+(8+,18+24(2+%:0
;45<=0, 0 ,4/;45<=0, 820;):,> 340 ,020 7+(+ 20:+2 :+, ,1+,
89/%)7+, 8+2 &20 :0 <?+ +025(051% 5, 12, 0,;02, :0 +025+ 
+212)14%):),72)()5<?+::0,80,8+2;45<=0,:0340121
 0) ! 0,1/0%070 +, 7+570)1+, :0 ;45<?+> ,4/;45<?+> 82+2(>
82+01+>1))::0>+802<=0,0,807)),0:&+412,82+):57),

21 ,0:04(7%,,);)7<?+:08%)7<?+7+(4(0+/2)12)>5+(/)1+:+,
(45)78)+,> :+, 0,1:+,> :+ ),12)1+ 0:02% 0 : 5)?+> + 340 802()10 
7+5,+%):<?+57)+5%:+,,1+,:+,01+289/%)7+

,,+212):),8=00(,0421+340
+,   !  .  #

  
 
          
 ,

,?>/    ?3+999
, %0), +2<(051&2), 0 5+, /%5<+,> , <=0, ,02?+ ):051);)7:, 0( 102(+, :0
   
  
  ./ / 
  
  


   >  7%,,);)7<?+ ;457)+5% . 20820,051: 8+2 7)57+ :)1+, , :+),
82)(0)2+, 20;020( ,0  ;45<?+> 053451+ +, 12, 9%1)(+, 20820,051( 
,4/;45<?+> 0 8+:0( ,02 12:4):+, 7+(+ 20:+20, :, :)02,, &20, :0
14<?+:+,01+289/%)7+>5,0,;02,%0),%1)>00741)04:)7)&2)

83139917120

+,>

3,>
45<?+

4,>

?,>

,>

4/;45<?+


 ; 8+:0 ,02 12:4): 7+(+ + ()+2 50% :0 20<?+ :, :)02,,
&20,:014<?+:+,01+289/%)7+,1&20%7)+5:7+((),,?+)5,1)147)+5%
:+2?+>8+200(8%+>74%142>0:47<?+>,9:0>:0;0,> 34042:20%<?+
7+(+,20,8071)+, )5),1.2)+,
 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

+ 05151+> 10( ,0  ;45<?+    
  >  34% 05%+/ ,
:0,80,, 0( 20%<?+ , 34), 5?+ ,08+:0 ,,+7)2 4( /0( +4 ,02)<+  ,02
02:+ 5+ 82+70,,+ 82+:41)+ 7+220510> 1), 7+(+ :):,> 20,,27)(051+,>
)5:05)<=0,> 74(82)(051+ :0 ,05105<, 4:)7)), 0 +412, ;)5,>
20820,0515:+>8+2151+>4(  ; 
0,,0 7,+> , <=0, 0,12?+ ,,+7):, +, 82+2(, :+ 1)8+ +802<=0,
0,807)),

 ,4/;45<?+ 20820,051 4( 50% :0 20<?+ )(0:)1(0510 )5;02)+2 
;45<?+0:000):057)27:&20:14<?++025(051%>8+2)5102(.:)+
: 20<?+ :0 :0102()5:+ ,4/7+5451+ :0 :0,80,, 0 ):051);)7<?+ :
51420 /&,)7 :, <=0, 340 ,0 %41)5( 0( 1+25+ :, ;45<=0, ,
,4/;45<=0,
/,027+(/)5:,7+(;45<=0,:);020510,:340%,,34),
0,1?+20%7)+5:,5+212)

,<=0,:00(0,12,0(8207+5071:,,,4/;45<=0,34020820,051(,4
&20 0,807;)7 ),10  8+,,)/)%)::0 :0 (12)7)%)::0 5 7+50?+ 05120
;45<?+ 0 ,4/;45<?+> +4 ,0> 7+(/)52 34%3402 ;45<?+ 7+( 34%3402
,4/;45<?+>(,5?+520%<?+05120<?+0,4/;45<?+

00 ,0:+127+(+;45<?+340%340.18)7+482)57)8%:+2?+,,)(>
82+2(<?+:04(2?+>):0202>.7%,,);)7:0(4(95)7;45<?+>
+8,,+340,4/;45<?+.0,7+%6)::07+2:+7+(0,807);)7)::0:07:
<?+
 070<?+  (12)7)%)::0 057+512 ,0 5 ;45<?+   572+, ,807)), 0
,4,,4/;45<=0,18)7,340,8+:0(,0241)%):,7+54:,

0(8%+,
#&(

&(

%50(051+0 2<(051+
83139917120

:()5),12<?+02%
:()5),12<?+)5570)2
+512+%051025+
2?/  ;

+2(1)<?+0),7%)<?+
!075+%+):5;+2(<?+
# 2:05(051+022)1+2)%
+2(<?+:00742,+,4(5+,
:()5),12<?+:0070)1,

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

:()5),12<?+:0+570,,=0,
+(45)7<?++7)%
105<?+&,)7
,,),157)+,8)1%20(/4%1+2)%
48+2102+;)%&1)7+002841)7+
+2# /
))%57)5)1&2)
))%57)8):0()+%)7
!%)(051<?+0412)<?+


+:0(+,7+(/)52,4/;45<?+7+(;45<?+)574%:>7+(+9:0
0105<?+&,)7+05151+>80%202:(12)7)%)::0>1(/.(8+:0(+,
7+(/)52 , ,4/;45<=0, 7+( ;45<=0, :);020510, :340%, )574%:,> 7+(+
9:00+2(<?+:00742,+,4(5+,>4,:57%,,);)7<?+:
787)1<?+ :0 20742,+, 64(5+, :+, 82+;),,)+5), :+ )5),1.2)+ : 9:0
,,)(> 41)%)20(+,  ;45<?+ 340 . %): + 2?+  45<?+ 9:0 0 
,4/;45<?+ +2(<?+ :0 0742,+, 4(5+,> 340 . %):  <?+> + 340 )
,020;01)(051020%):+

7%,,);)7<?+;457)+5%8+:0,024,:>582&1)7>0(:)02,,,)14<=0,+2
00(8%+> ,0 1)02(+, 340 ;02 4( 0,14:+ ,+/20 , :0,80,, : 5)?+ 7+(
5,)5+4802)+2>:00(+,7+5,4%1220,8071),4/;45<?+ (0,(;+2(
+7+2202),01).,,0(+,340%)2,:0,80,,7+(105<?+/&,)7,9:0>
7+(7+512+%001025+>7+(:0;0,10220,120017


 ; 8+:0 ,02 12:4): 7+(+ + ()+2
50% :0 20<?+ :, :)02,, &20, :0
14<?+:+,01+289/%)7+

, ,4/;45<=0,
/; ,02 7+(/)5:, 7+(
;45<=0, :);020510, :340%, , 34), 0,10(
)574%:, (12)7)%)::0 05120 ;45<?+ 0
,4/;45<?+
83139917120


  ; 
  


?5 6#  7     /  .   / 7    32+45   
/ /
   ;.  /     < / /.
/ /    ; ,

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

 7%,,);)7<?+ ;457)+5% /4,7 20,8+5:02 /,)7(0510  )5:<?+ 0( 340
&20:0<?++025(051%:0,80,,02&20%):
0,8+,1021

5 6#       /   /  .    7 32+45 
./

/ /     / /
  
  /  ; ; / ../ 
/   .  
  ; / (,

 340,1?+ ;+) 54%: 8+2340 0,1 0,72)1+ 8+:02& +/,02<?+ 5+ )10(
0)17+220<?+>(+,+7+(051&2)+

 7%,,);)7<?+ ;457)+5%> 8+2 ;45<=0, 0 ,4/;45<=0,> /4,7 20,8+5:02
/,)7(0510  )5:<?+ 0( 340 &20 :0 <?+ +025(051%  :0,80,
,02& 20%): ,,)(> 4( ,02):+2 89/%)7+ 340 820105: ):051);)72 0( 34),
&20,::0,80,,<=0,:0,042?+,02?+:0,05+%):,8+:02&+/,022
7%,,);)7<?+;457)+5%

0,8+,1021

5 6#       /    / /   7 32+45 
  ;   /  /
  8  / 
   
 ,   ./   /    /   ; .  

 8/ /  / ; /   <  /     


 
   =./  ;/ /.   /
/
 
  
,

 ;45<?+ 8+:0 ,02 12:4): 7+(+ + ()+2 50% :0 20<?+ :, :)02,,
&20,:014<?+:+,01+289/%)7+,1&20%7)+5:7+((),,?+)5,1)147)+5%
:+2?+
&  ,4/;45<?+ 20820,051 4( 50% :0 20<?+ )(0:)1(0510 )5;02)+2 
;45<?+0:000):057)27:&20:14<?++025(051%>8+2)5102(.:)+
: 20<?+ :0 :0102()5:+ ,4/7+5451+ :0 :0,80,, 0 ):051);)7<?+ :
51420/&,)7:,<=0,340,0%41)5(0(1+25+:,;45<=0,
0,8+,1021

83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

?,#%!%! !(1!)%

?,+    

+: <?+ :+ +025+ 0,1& 0,124142: 0( 82+2(, +2)051:+, 82 
20%)<?+ :+, +/01)+, 0,121.)7+, :0;)5):+, 82 + 802+:+ :+ %5+
%42)54%>340.:03412+5+,

 0,124142 82+2(&1)7 1(/.( 10( 820),?+ 5 +212)  
;)5%)::00,,057)%:7%,,);)7<?+ 82+2(&1)7. :0(+5,122,20%)<=0,
:+ +025+ 0  0;01))::0 :0 ,04 12/%6+ 0( 82+% : 8+84%<?+   (),
(+:025 :, 7%,,);)7<=0, +2<(051&2), : :0,80,> 105:+ ,42):+ ),5:+
802()1)220820,051<?+:+82+2(:012/%6+

 +25)<?+ :, <=0, :+ +025+ ,+/  ;+2( :0 82+2(, ),
82+8+27)+52 ()+2 27)+5%)::0 0 0;)7)57) 5 :()5),12<?+ 9/%)7 0
(8%)2  ),)/)%)::0 :+, 20,4%1:+, 0 /050;7)+, 02:+, 82  ,+7)0::0>
/0(7+(+0%02125,8257)58%)7<?+:+,20742,+,89/%)7+,

82+2(.+)5,124(051+:0+25)<?+:<?++025(051%),5:+
7+57201)<?+ :+, +/01)+, 820105:):+,> ,05:+ (05,42:+ 8+2 )5:)7:+20,
0,1/0%07):+, 5+ 8%5+ 8%42)54% +   > ,?+ :)):):+, 0(
2+2(,0(&1)7+,0:00,1?+> 54105<?+002)<+,+,1:+
      20121( 5+   05: :0 +025+
+25): 80%+, 0(, :, +%1)7, 9/%)7, 0 +2)051  <?+
+025(051%4/2557):00,025070,,&2)8220820,0512
+, :0,;)+, 0 +25)2  0,1?+> + (+5)1+2(051+>  %)<?+> ,
125,02,%)::0,> , (4%1),,01+2)%)::0, 0  1022)1+2)%)::0 
82+2(10(&1)7+,0:0,:+/20(+/01)+,0)5)7)1),
   /  ;  ;  .    / ,?+
)5,124(051+,:+8%5+3407%,,);)7(4(7+5451+:0<=0,:0,1)5:,
+ 8+)+>  0,1?+ 0  (54105<?+ : 14<?+ +025(051%> /0(
7+(+,<=0,5?+121:,5+,82+2(,10(&1)7+,8+2(0)+:0,4,
)5)7)1),

 821)2 :+ 82+2( ,?+ ):051);)7:, , <=0, ,+/  ;+2( :0 1))::0,>
82+01+,+4+802<=0,0,807)),>0,807);)75:++,20,8071)+,%+20,0(01,
0 , 45)::0, +2<(051&2), 20,8+5,&0), 80% 20%)<?+ : <?+ 
 / /:+,1+8+:0,02+/,02:50,12414282+2(&1)7
, <=0, ,?+ +802<=0, :, 34), 20,4%1( 82+:41+, /05, +4 ,02)<+,> 340
7+512)/40(82105:02++/01)+ :04(82+2( 7  8
  / ; , 125,;0257), +/2)12), +4 +%451&2),  +412+,
0510, : 0:02<?+ 0  80,,+, ;,)7, 0 42:)7,> 5 ;+2( :0 ,4/,:)+,>
,4/05<=0,>4%)+,>7+512)/4)<=0,>;)557)(051+,017

83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

, <=0,> 7+5;+2(0 ,4, 727102,1)7,> 8+:0( ,02 7%,,);)7:, 7+(+
1))::0,>82+01+,+4+802<=0,0,807)),>,045:+   ?3+999
 ./ / . 4( )5,124(051+ :0 82+2(<?+ 41)%):+ 82 %75<2 +
+/01)+ :0 4( 82+2(> 05+%05:+ 4( 7+5451+ :0 +802<=0, 340 ,0
20%)(:0/=
 >:,34),20,4%14(82+:41++4
,02)<+5070,,&2)+(54105<?+:<?+:0+025+0(8%+,;),7%)<?+
0(+5)1+2(051+:,+802:+2,:08%5+,0,042+,82):+,:0,,),157)
,9:0> (54105<?+ :0 ,),10( :0 125,(),,?+ :0 0502) 0%.12)7
))%57),5)1&2)0(,02)<+,:0,9:0,<=0,:+1)8+1))::0(51(
+(0,(+50%:82+:4<?+89/%)7
  . 4( )5,124(051+ :0 82+2(<?+ 41)%):+ 82 %75<2 +
+/01)+ :0 4( 82+2(> 05+%05:+ 4( 7+5451+ :0 +802<=0,>  / 

>:,34),20,4%14(82+:41+3407+57+22082085,?++4+
802;0)<+(051+ : <?+ :0 +025+ 0(8%+, (8%51<?+ : 20:0
57)+5% :0 /57+, :0 %0)10 64(5+> )(8%51<?+ :0 8+<+, 89/%)7+,>
7+5,124<?+:)5102%)<?+:,2+:+),!5+0,1:+:0 )5,
02), , <=0, :+ 1)8+ 2+01+ 085:0(  82+:4<?+ 89/%)7 +4 72)(
)5;20,124142 82 5+, 1))::0,> +4> )5:> )(8%0(051( <=0, )5.:)1,
54(82+:0102()5:+
 (
 ; 
  :0,80,, 340 5?+ 7+512)/40( 82  (54105<?+>
085,?+ +4 802;0)<+(051+ :, <=0, :0 +025+> :, 34), ;   

/> 0 5?+ 02 7+512820,1<?+ :)201 ,+/  ;+2( :0 /05, +4
,02)<+, 0(8%+, (+21)<?+ 0 20;)557)(051+ 0 0572+, :0
;)557)(051+::):7+51214%0)(+/)%)&2))51025001025+512)/4)<?+
 820):57) 82): 4/05<=0, 07+5()7, 0 ,4/,:)+, 0,,27)(051+,
(051+:08+,051:+2),0805,=0,,+802<=0,0,807)),727102)(
,0 8+2 5?+ 201212  1))::0 82+:41) 5+ (/)1+ ;0:02%> 8+:05:+>
05120151+> 7+512)/4)2 82  82+:4<?+ :0 /05, +4 ,02)<+,  ,+7)0::0>
345:+727102):8+2125,;0257),+412+,0510,

+,00(8%+,7)(;+2(7)1:+,+,114%+,:<?+ 114%+.;+2(80%
34%  <?+ ,02& ):051);)7: 80% ,+7)0::0 0 ,02& 820,051: 5,  ,
820,,>0(%)540(7%2>++/01+:<?+

?,3;
/< / 

0 7+2:+ 7+( +  >  <?+ . 7+5,):02: 8:2+5): 345:+> 0(
:07+2257) : +25)<?+ )5,1)147)+5% : 5)?+> ,4 )(8%0(051<?+ .
20%): 0( (), :0 4( 2?+ +2<(051&2)+ 0+4   0,, ,)14<?+>
:);020510,2?+, ,00741(<=0,3401(0(7+(4(,4/;45<?+34%
0,1& ,,+7):  :0,72)<?+ + 340 ,02& ;0)1+ 5+ (/)1+ : +802<?+ 0 +
+/01)+  ,02 %75<:+ + 82+:41+ /05, 0 ,02)<+, 0512040  ,+7)0::0>
/0(7+(+,445)::0:0(0:):0+1)8+:0<?+

 8:2+5)<?+ ,0 ; 5070,,&2) 82 +25)2  14<?+ +025(051% 0
;7)%)12 ,04 7+(856(051+ :0(),>  0),157) : 8:2+5)<?+ 0(
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

802()1)5:++74(82)(051+:0820),?+7+5,1510: >,045:+34%,
1))::0, 340 8+,,40(  (0,( ;)5%)::0 :00( ,02 7%,,);)7:, ,+/ 4(
95)7+7:)+>)5:0805:0510(0510:45)::000741+2

)5:7+5,+510+  >7+5,):025:+,0,807);)7)::0,:,<=0,:0+025+
0),10510,>8:2+5)<?+8+:0,02:012,1)8+,
#  <=0, 340> 0( )214:0 : +25)<?+ :+ )5),1.2)+> 82 ;7)%)12
,4 0074<?+> ,?+ )(8%0(051:, 8+2 (), :0 4(   :+ (0,(+ 2?+
0(8%+, 457)+5(051+ :+, +,8)1), :0 5,)5+ 2+(+<?+ : ,,),157)
.75)70105,?+42%:()5),12<?+:,):2+),
)  <=0,340>::+25)<?+:14<?++025(051%>,?+
00741:, 8+2 (), :0 4( 2?+ +4 8+2  , :0 2?+, :);020510,>
7+5,):025:+  10(&1)7 :0,05+%): 80%+ ,01+2  34% 0,1& )574%:
0(8%+, 0,05+%)(051+ :0 2+:41+, 0 2+70,,+, 5+ 0512+ :0
)+1075+%+):(5))(8%0(051: 5+ > 0 
+(051+ 82  25)<?+ 0 + 0,05+%)(051+ :0 ++8021), 14510,
7+( 0,:4+, %):+, 00741: 5+ > >  0  0 %0<?+ :
,7+%2)::004%);)7<?+2+;),,)+5%2++0(2/5+0(8+20%):
5+ > 020,):57)0
; <=0, 340 8028,,( :)02,+, 2?+, 0+4  , ,0( 7+510(8%2 ,
0,807);)7)::0, :+ ,01+2 + 34% 0,1?+ )574%:, 27102)( ,0 8+2
820,0512 /,0 %0%> ;)5%)::0> :0,72)<?+ 0 82+:41+ 8:2?+> 8%)7&0% 
34%3402 2?+ 0> )5:> 80% 0,1?+ +2<(051&2) 20%): :0 ;+2(
70512%): 80%   0(8%+, (051+ :0 8+,051:+2), 0 05,=0,
+512)/4)<?+ : 5)?+> :0 ,4, 41234), 0 45:<=0, 82 + 4,10)+ :+
0)(0:020):57):+,02):+20,9/%)7+,0:02),04%)+ %)(051<?+
+,02):+20,0(820:+,
( :07+2257) :0,, 1)8+%+)>  %102<?+ :+, 12)/41+, :, <=0,
+2<(051&2),8:2+5):,,01+2)),7+(8010+

;  +
7,+:,+802<=0,(4%1),,01+2)),0:5)?+>80%+72&102340820,051(>
%102<?+:+,12)/41+,8:2+5):+,.20%): 
 #(

;
= 
   /   .82)57)8%%102<?+
)512+:4): 5 0,124142 :, <=0, 340 7+(8=0( + 2+% :, 8:2+5):, :
5)?+> :)20,80)1+ 72)<?+:0<?+0,807;)782+8(051+:080,,+%
1)+ 7))% : 5)?+> :),,+7)5:+ 0,,, :0,80,, :, <=0, +%1:, 82 
(54105<?+ :()5),121) +4 ,)()%20,> 7+(+ 1. 051?+ ,0 )56 ;05:+
%.(:),,+>,<=0,20%1),+8(051+:08+,051:+2),0805,=0,7)),
1(/.( 8,,2(  ,02 ):051);)7:, 0( 4( 95)7 <?+ +( 0,,,
%102<=0,>;+)8+,,0%7+570/02<=0,34020(1?+,+(0510:0,80,,:0
72&102 +/2)12)+> +%1:, 07%4,)(0510 82 + 8(051+ :0 80,,+% 0
0572+, ,+7)),> ;7)%)15:+> ,,)(> + ,04 207+5607)(051+ 0  125,8257)
%+71):+,20742,+,+2<(051&2)+,



83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

?,4#=6 < // 5

 +212)  5?+ 0,1/0%070 72)1.2)+, 82  )5:)7<?+ : %+7%)<?+
;,)7:,<=0,>(,:034:%+7%)<?+:+,1+802()10()+27+512+%0
+025(051% 0 ,+7)% ,+/20  )(8%51<?+ :, 8+%1)7, 89/%)7, :+1:,>
%.( :0 0):057)2  ;+7%)<?+> +, 74,1+, 0 +, )(871+, : <?+
+025(051%

045:+ +  > , 1))::0,> 82+01+, 0 +802<=0, 0,807)), ,02?+
:01%6:+,> )5:> 0( ,4/114%+,> 41)%):+, 0,807)%(0510 82 0,807);)72 
%+7%)<?+ ;,)7 : <?+> 5?+ 8+:05:+ 602> 8+2 7+5,04)510> %102<?+ :
;)5%)::0:<?+>:+82+:41+0:,(01,0,1/0%07):,

 / /0820,,++/01)+,02%75<:+80%<?+>+4,0>+8+234
:+:0,05+%)(051+:0,,<?+ 
/.+/0(+4,02)<+34020,4%1:
<?+>:0,1)5:++89/%)7+ %+>+4+)50,1)(051+8282+:4<?+:0,10/0(
+4,02)<+:<?+:001024(95)7+82+:41+>7+(+,02):+2120)5:+0
0,12: 7+5,124:  / / / //  . + 8:2?+ ,0%07)+5:+ 82
(05,42282+:4<?+:+/0(+4,02)<+

 %+7%)<?+ :+ ,1+ 8+:02& ,02 :0 /2557) 57)+5%> 5+ 0102)+2> 8+2
0)?+ >> > >>8+20,1:++4(45)78)++4>07087)+5%(0510>
8+2 4( 72)1.2)+ 0,807;)7+> 345:+ 5070,,&2)+    : 5)?+ 0: 340 5
0,807);)7<?+ :+ ,4/114%+ 6 20;0257)  (), :0 4( %+7%)::0> &20
0+2&;)7+4/050;)7)&2)+>,0:0102()5:+,

5)?+>+,4/114%+20820,051+(05+250%:0710+2):082+2(<?+0
,02& :01%6:+ 8+2 0,;02 +2<(051&2)> 248+ :0 51420 :0 :0,80,>
(+:%)::0:08%)7<?+>):051);)7:+2:04,+08+2;+510:020742,+,>,05:++
82+:41+045)::0:0(0:):+,(0,(+,:<?++2<(051&2)

/,0:+ >+7(8+340):051);)7+2+2(7+51.(3412+:)1+,
83139917120

+,>

3,>

4,>

?,>

2+2(




&<?+.):051);)7:8+24(7:)+%;54(.2)7+:0+)1+:)1+,
+,>

3,>

4,>

<?+

?,>

,>

,>

,>

,>

4/114%+


 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

++/,022+:)1+:+7:)+8+:0 ,0):051);)72+1)8+:0<?+
+>=

%
/;

+4

2+01+

3?

1))::0

2

802<?+,807)%


0820 340 +, 59(02+, (820, ,?+ 82+01+, 0701++ 5+0 0+, 820, ,?+
1))::0,0701++02+

?,?  (  

0 7+2:+ 7+( +  > + %5+ 2<(051&2)+   . 4( ):051);)7<?+
+2<(051&2)>/   5?+7+5,1510: >)574%:<?+
+2<(051&2)> 340 10( 8+2 ;)5%)::0 802()1)2 340 151+  0%/+2<?+ :+
+2<(051+3451++7+(856(051+;,)7+0;)5570)2+:0074<?++7+22(
0( 4( 50% (), :01%6:+ :+ 340 + :+ ,4/114%+ %+7%):+2 :0 ,1+ :
<?+

( 102(+, 34%)11)+,> +,  , 0,1?+ 20%7)+5:+,  4( <?+ +2<(051&2)>
7+5,):025:+  0,;02>  45)::0 +2<(051&2)>  ;45<?+>  ,4/;45<?+ 0 +
82+2( 4 ,0> 4( <?+ :0 4( (0,(+ 82+2(> (, 7+( :4,  ,
:);020510,>102&:+),7:,12+,:0 >4(827: 

+2.(> 0( 102(+, 3451)11)+,> +,  , ,02?+ )574%:+, +,
,4/114%+,%+7%):+20, :0 ,1+ : <?+ 4 ,0> , 8+:0( 2070/02 (01
;,)70820),?+;)5570)2>/0(7+(+102,40074<?+7+(856:>345:+
,,+7):+,4(,4/114%+

2 7+510(8%2 , :);020510, ;+2(, :0 7+(856(051+ :, <=0,
+2<(051&2),>+ 8+:02&,0820,0512:012,(50)2,
/;
  /   345:+ ):051);)7  02<?+ :0
82+:41+,+4,02)<+,)5102(0:)&2)+,+434),)<?+:0)5,4(+,41)%):+,
502<?+:+/0(+4,02)<+;)5%:<?++2<(051&2)0(8%+<?+
:0+(051+:47<?+(/)051%>74+, ,8+:0(,0212,+2(<?+
:0:47:+20,(/)051),2+:4<?+0 );4,?+:05;+2(<?+(/)051%
:02&102:471)+0,1?++(821)%6:::47<?+(/)051%

 /
 345:+ 20820,051 ;,0 :0 4( 82+01+ 74+
5:(051+ ,0 820105:0 7+(8562 (), :01%6:(0510 ?+ 602&
+/2)1+2)0::0 :0 1+:+, +, 82+01+,  ,020( :01%6:+, 0(  , +
05151+> 602& 4( 7(8+ 5+ :,12+ :0 <=0,> (27:+ 80%  >
)5:)75:+ 7,+ 6 +/2)1+2)0::0 0(8%+, 5,1%<?+ :
0(02+107 7)+5%> 74+,  , 8+:0( ,02 7)57+ 2+01+ 5)7)%
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

102)), 0 02)<+, 5,1%<=0, 0;+2(, 34),)<?+ :0 +/)%)&2)+ 0
34)8(051+,:05;+2(&1)7
)   / 
   . 345:+ 41)%):+ 82
7+(8562 4( ,0(051+ 0,807;)7+ : <?+ +2<(051&2) 0(8%+
<?+(8%51<?+:0 /2,034)8(051+,82 ;021:04>74+,
 , 8+:0( ,02 :+), ;021 :0 &4 2,)% 0( ),.2) 0 ;021 :0
&4 0(),

821)2:+
  ,?+):051);)7:,,  ,+/
;+2(:0
./ /(+:+7+5154+0802(50510
%)()1:+5+10(8+


     
)5%)::0::0,80,

(
  
  5?+20,4%14(82+:41+05?+
027+512820,1<?+:)201


6#  7     /  .   / 7    32+45    
    ;  / 
5 
   
    / 
   
 ; 

 / ;.  ,

, <=0, +2<(051&2), ,?+ 7%,,);)7:, 7+(+ +802<=0, 0,807)),> 345:+
;7+512)/40(82085,?++4802;0)<+(051+:0<?++025(051%
0,8+,122:

5
   < / //=
 ,

, <=0, +2<(051&2), ,?+ 7%,,);)7:, 7+(+ ./ / > ,0 20%):, :0
(+:+7+5154+0802(50510,
0,8+,122:

95 ./ /  /..
   / 
,

, <=0, +2<(051&2), ,?+ 7%,,);)7:, 7+(+
 > 345:+ 05+%0(
+802<=0,%)()1:,5+10(8+
0,8+,122:
83139917120

+256# //%32+35;
         /    =.  / . / 
/ /       =/     ,   
  .   ,
 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

 / 
  ;=    / /
  /  ;
  /    =   8 
     < /  /  

. // 
  /  ;,

 0,124142 82+2(&1)7>  <?+ . :01%6: 0( ,4/114%+,> 41)%):+,
0,807)%(0510 82 0,807);)72  %+7%)<?+ ;,)7 : <?+ +2 ),,+> +,
,4/114%+,,?+:05+()5:+,1(/.(:0%+7%):+20,:+,1+
0,8+,1021

83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &


)#:#%#(!#(#%!(!#7# 



++5 6#       %87/  .  ) 8 / 
 ; 7 32+45            


   ; .   


  /  .7 
 
        
 /
  ; /
 / //  /;/,

, 7%,,);)7<=0, )5,1)147)+5%> ;457)+5% 0 8+2 82+2(, ,?+ 20%0510, 82
1+:+, 340%0, 340 12/%6( 7+( + +2<(051+ 89/%)7+  7%,,);)7<?+
)5,1)147)+5% 8+51 340( ;  :0,80,  7%,,);)7<?+ ;457)+5% /4,7
20,8+5:02 /,)7(0510  )5:<?+ 0( 340 &20 :0 <?+ +025(051% 
:0,80, ,02& 20%):  7%,,);)7<?+ 82+2(&1)7 20,8+5:0 82 340
,02?+,1+,+,20742,+,%+7:+,
0,8+,1021

+35 6#   %8 /  .    32+35  ; ?4+
  < ; /  ./ /  / # /.    ; / 

/ /  / /   =  


 / //   /      ,

0,1 340,1?+> 5?+ . 5070,,&2)+ 7+560702  <?+ (057)+5:  /57 5?+
0)0),,+0:&20,8+,15,,021)::+,0472&1027+5154+

+(+6&72&1027+5154+><?+:00,027%,,);)7:7+(+ ./ /05?+
7+(+82+01+
0,8+,122:

+45 6#       /   /  .  #%) 7 32++5 
  ;    /  /
   /  / /     8
/.// /.  ; ,

 7%,,);)7<?+ )5,1)147)+5% : :0,80,> 7: ;    .
,4/:)):):+0(:)02,,/ / 
0,8+,122:

+?56#     / /732++5 8// 
  ;   / 7     /  /
     
 < /   ;.  ,

 7%,,);)7<?+ ;457)+5% /4,7 20,8+5:02 /,)7(0510  )5:<?+ 0( 340
&20:0<?++025(051%:0,80,,02&20%):
0,8+,1021
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &


+5 6#   :()        32++5   / / 
    ; 
 . 
 
  ; / 
  ;
   /  / / /
 

   ; =,

, :+1<=0, +2<(051&2),> 0,807);)7:, 8+2 710+2) :0 82+2(<?+ 0(
,04 (05+2 50%> ,?+ 7+5,)5:, , 45)::0, +2<(051&2),> 340 ,?+ ,
0,124142, :()5),121), 20,8+5,&0), 80%, :+1<=0, 0 80% 20%)<?+ :,
<=0, , 1))::0,> 82+01+, 0 +802<=0, 0,807)), ,02?+ :01%6:+,> )5:>
0( ,4/114%+,> 41)%):+, 0,807)%(0510 82 0,807);)72 %+7%)<?+ ;,)7 :
<?+
0,8+,1021

+56# 7%8/( 7) 732+25   ;


    ./ /


   /
  ;

     . /


  
/
/ 
        ; /  ; / .
 < /7 //=
 ,

 0,124142 82+2(&1)7>  1))::0 . 4( )5,124(051+ :0 82+2(<?+
41)%):+ 82 %75<2 + +/01)+ :0 4( 82+2(> 05+%05:+ 4( 7+5451+
:0 +802<=0, 340 ,0 20%)( :0 (+:+ 7+5154+ 0 802(50510 :, 34),
20,4%14(82+:41++4,02)<+5070,,&2)+(54105<?+:<?+:0+025+
0,8+,1021

+5 6#  7     /  . 7 )  7 32+25    ;
    
        =. /  ; / 
/.   / 
,

 7%,,);)7<?+ +2<(051&2)> (), 0,807);)7(0510 5 7%,,);)7<?+ ;457)+5%
::0,80,>;8+:0,0212:4):7+(++()+250%:020<?+:,
:)02,, &20, :0 14<?+ :+ ,01+2 89/%)7+ ,1& 20%7)+5: 7+(  (),,?+
)5,1)147)+5% :+ 2?+> 8+2 00(8%+> 74%142> 0:47<?+> ,9:0> :0;0,> 340
42:20%<?+7+(+,20,8071)+, )5),1.2)+,
0,8+,122:

+5 6#  7     /  . 7 )  7 32+25    ;
   / 
 /= 
   ;  
  / /   ,

 7:)+ : 7%,,);)7<?+ )5,1)147)+5% 7+(8=0 ,0 :0 7)57+ :)1+,> ,05:+ +,
:+), 82)(0)2+, 20,02:+,  ):051);)7<?+ :+ 2?+ 0 +, :0(),  45)::0
+2<(051&2)
0,8+,1021

83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

+95 6#  7     /  . 7 )  7 32+25 
  ;
    
   # /   / /  8   / 
./ /,

, 82+2(, ,?+ 7+(8+,1+, 8+2 <=0, ,  > 7+5;+2(0 ,4,
727102,1)7,> . 340 8+:0( ,02 7%,,);)7:, 7+(+ 1))::0,> 82+01+, +4
+802<=0,0,807)),
20;0)1+,:00,14:+340,1?+0,1& / 340%82+>++81+4
80%54%<?+
0,8+,122:

325 6#  7 %8 / (  7 )  7 32+25    ;
 7
     .7      
  / / 
 / ./ ,>?,432+9? 8=/32+2,

14%7%,,);)7<?+;457)+5%;+))5,1)14:80%+212)>:0:0/2)%:0
+999>:+051?+ )5),1.2)+:+ 2<(051+00,1?+>0.7+(8+,18+24(2+%:0
;45<=0, 0 ,4/;45<=0, 820;):,> 340 ,020 7+(+ 20:+2 :+, ,1+,
89/%)7+, 8+2 &20 :0 <?+ +025(051% 5, 12, 0,;02, :0 +025+ 
+212)14%):),72)()5<?+::0,80,8+2;45<=0,:0340121
 0) ! 0,1/0%070 +, 7+570)1+, :0 ;45<?+> ,4/;45<?+> 82+2(>
82+01+>1))::0>+802<=0,0,807)),0:&+412,82+):57),
0,8+,122:

3+5 6#   (  %8 /       , 7  
32+25       ;
  
=./  ;/ /.    //
 
 

,

 ;45<?+ 20820,051 +   50% :0 20<?+ :+, :)02,+, ,01+20, :0
:0,80,3407+(8010(+,01+289/%)7+
0,8+,122:

335 6#  7 %8 / (  7 )  7 32+25 # / / ;
  /     8/    
  
    ; / /
 ,

 ;45<?+ 8+:0 ,02 12:4): 7+(+ + ()+2 50% :0 20<?+ :, :)02,,
&20,:014<?+:+,01+289/%)7+,1&20%7)+5:7+((),,?+)5,1)147)+5%
:+2?+>8+200(8%+>74%142>0:47<?+>,9:0>:0;0,> 34042:20%<?+
7+( +, 20,8071)+, )5),1.2)+, &  ,4/;45<?+ 20820,051 4( 50% :0
20<?+ )(0:)1(0510 )5;02)+2  ;45<?+ 0 :00 0):057)2 7: &20 :
14<?+ +025(051%> 8+2 )5102(.:)+ : 20<?+ :0 :0102()5:+
,4/7+5451+ :0:0,80,,0):051);)7<?+:51420/&,)7:,<=0, 340,0
%41)5( 0( 1+25+ :, ;45<=0, ?+ 00(8%+, :0    
/   8/  
,
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

0,8+,122:
345 6#  7     /  . 7 )  7 32+25   /
  
;    
/ 
=  ;   
  ;
/   .  ;/ / 
  
  ,

,+802<=0,0,807)),,?+:0,80,,3405?+7+512)/40(82(54105<?+>
085,?++4802;0)<+(051+:,<=0,:0+025+>:,34),5?+20,4%14(
82+:41+>05?+027+512820,1<?+:)201,+/;+2(:0/05,+4,02)<+,
0,8+,1021

3?56# 7%8/ /  ;77
32+25 / /   
/ <
/  / 
 ; 
/   ; 
= /  /  ; / 
/ /  ,

( 2?+ +4 4( 45)::0 +2<(051&2) 5?+ 7+220,8+5:0 5070,,2)(0510 
4(0,124142:()5),121)
0,8+,1021

35 6#   (  %8 /       , 7  
32+25./ /   ;/  /  
/ 
   . 

 < / /          7
=,

 1))::0 . 4( )5,124(051+ :0 82+2(<?+ 41)%):+ 82 %75<2 +
+/01)+ :0 4( 82+2(> 05+%05:+ 4( 7+5451+ :0 +802<=0, 340 ,0
20%)(:0/=
 >:,34),20,4%14(82+:41++4
,02)<+5070,,&2)+(54105<?+:<?+:0+025+
0,8+,122:

356# 7%8/( 7) 732+25   ;


    /
 
   / 
  /
 
./ /   
   
    
/  /
< /  
/ /  /  . ,

, :0,80,, 89/%)7, 00741:, 8+2 (0)+ :0 82+01+, 0 1))::0, 02(
82+:41+, :),8+5)/)%):+,  ,+7)0::0 5 ;+2( :0 /05, +4 ,02)<+, +
05151+> , +802<=0, 0,807)), ,?+ :0,80,, 340 ; 7+512)/40( 82 
(54105<?+> 085,?+ +4 802;0)<+(051+ :, <=0, :0 +025+> :, 34),
; 20,4%1 4( 82+:41+> 0 ; 02 7+512820,1<?+ :)201 ,+/  ;+2( :0
/05,+4,02)<+,
0,8+,122:

35 6#       7 %:  32295    ;
   

          /   /
  
  
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

  ;   
      /  /
   ;
.     < / ,

7%,,);)7<?+8+20,;028+510(34%+2<(051+,02&%+7::0,80,
+ 05151+>  7%,,);)7<?+ )5,1)147)+5% 8+51   <  :0,80, 
7%,,);)7<?+   .  340 8+51 0( 340 &20 : :0,80,  <?+
+025(051%,02&20%):
0,8+,122:

35 6#   %8 /  .  %:  32295  ;
        /
    
 
< ;/.,


   21)74% 4( 7+5451+ :0       340 7+57+220(
827+57201)<?+:04(+/01)+7+(4(
0,8+,122:

3956# %8/  .%:32295( 
  
     =  
/    /   ./ / 

 
  
  ,

 821)2 :+ 82+2( ,?+ ):051);)7:,    ,+/  ;+2( :0 1))::0,>
82+01+,+4+802<=0,0,807)),>0,807);)75:++,20,8071)+,%+20,0(01,
0,45)::0,+2<(051&2),20,8+5,&0),80%20%)<?+:<?+
++>    0 5?+ +, 82+2(,> 7+5;+2(0 ,4, 727102,1)7,> 8+:0(
,027%,,);)7:,7+(+1))::0,>82+01+,+4+802<=0,0,807)),
0,8+,122:

4256#    7)%!(32295 /  ;   /
)%!( //    ./ / 
   
 ;

  /. /   ;   ;      . ,
  /  
 ; 
  7   /
  / ;
/    /  
  /    / .
/ ,

 (
 ;
  20;020 ,0 , :0,80,, 340 ; 7+512)/40( 82 
(54105<?+> 085,?+ +4 802;0)<+(051+ :, <=0, :0 +025+> :, 34),
; 20,4%1 4( 82+:41+> 0 5?+ 02 7+512820,1<?+ :)201 ,+/  ;+2( :0
/05,+4,02)<+,

.340,020;020,:0,80,,:+2?+:)201(051020%7)+5:,+
802;0)<+(051+:,<=0,:++025+;0:02%
0,8+,122:

4+56# 7   / 7%!%7+!;732295#
  /;/ /   
/  / / 
 ,
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &


+5,1)14) 45)::0 +2<(051&2) + 248(051+ :0 ,02)<+, ,4/+2:)5:+, +
(0,(+2?++420821)<?+340,02?+7+5,)5:,:+1<=0,8282),2?+
+2<(051&2)+.+248(051+:045)::0,+2<(051&2),++>+,7+570)1+,
:02?+045)::0+2<(051&2);,?+7+5,):02:+,,)55)(+,
0,8+,122:

4356# 7   ;(   7),/ # /7
3225  ;    
      /
    ;
    ; 
/      .    / 

 
/.  /.     /   
   /


  
  ;
/  ,

 ;45<?+   
  >  34% 05%+/ , :0,80,, 0( 20%<?+ ,
34), 5?+ ,0 8+:0 ,,+7)2 4( /0( +4 ,02)<+  ,02 02:+ 5+ 82+70,,+
82+:41)+ 7+220510> 20820,051> 8+2151+> 4( 20<?+ 50412, 0,,0 7,+>
,<=0,0,12?+,,+7):,+,82+2(,:+1)8+ 802<=0,,807)),>340
7+5,12?+805,:++2<(051+>5?+)51025:++
0,8+,1021

445 6#   1 ; /           3225 
  ;     ;      / / 
     ; 
/   ;   / /  

  /  ;
 ,  / /     
/ .  ;   / /    ; /  / 

; /. 8  

 /  ,

( 2?+ +4 4( 45)::0 +2<(051&2) 5?+ 7+220,8+5:0 5070,,2)(0510 
4( 0,124142 :()5),121) + 05151+> ,?+ 4( 7+5451+ :0 :+1<=0,
:()5),12:,8+22?+,:++025+3401(/.(1(,4,8282),:+1<=0,
0,8+,1021

4?5 6#  7     /  7 #% 7 3225  ; 
   
  =. /  ; /  /.    / /
  

  
,  ; /    <    
/ 
        /  / /     
;
/   /     /  /    
  . / ,

;45<?+20820,051+()+250%:020<?+:,:)02,,&20,:0:0,80,
340 7+(8010( + ,01+2 89/%)7+ &  ,4/;45<?+ 20820,051 4( 50% :0
20<?+ )(0:)1(0510 )5;02)+2  ;45<?+ 0 :00 0):057)2 7: &20 :
14<?+ +025(051%> 8+2 )5102(.:)+ : 20<?+ :0 :0102()5:+
,4/7+5451+ :0:0,80,,0):051);)7<?+:51420/&,)7:,<=0, 340,0
%41)5(0(1+25+:,;45<=0,0
/,027+(/)5:7+(;45<=0,:);020510,
:340%,3400,10()574%:,
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

0,8+,122:

45 6#   %8   .  #  32++5   
   
 8 //     /

  ; < /


      . / 
  
../   / 
    /   
 /    
   
/  
   
 ;  

 /  ;/.,

82+01+.4()5,124(051+:082+2(<?+41)%):+82%75<2++/01)+
:04(82+2(>05+%05:+4(7+5451+:0+802<=0,>%)()1:,5+10(8+>
:, 34), 20,4%1 4( 82+:41+ 340 7+57+220 82  085,?+ +4 +
802;0)<+(051+:<?+:0+025+
0,8+,1021

456# 1 ;/    3225#
 
 ;   /     

   < ;/


  / < ;/ 

 ;
 ;/  ;//      =. , 
/
       /
         

    


 / // ; =/
/ ,
   ;    / 
    / 
  ;   < 
/ 
/  /     
 /      ; / 
/
 
/ /  ,

?+ 0,1& 5+ 5+,,+ 0:)1%> (, %0 4( 7+(051&2)+ 7+(+ 82005<?+ 
7%,,);)7<?+ 8+2 :051);)7:+2 :0 ,+     0( 7+(8%012  )5;+2(<?+
7+570250510  8%)7<?+ :+, 20742,+, 0 :0,1)5 ,0  )5:)72 ,0 +, 20742,+,
7+(8=0( 7+512821): 57)+5% :0 0(82.,1)(+,> :+<=0, +4 :0,1)5( ,0 
+412,8%)7<=0,>7+5,15:+:%0)+2<(051&2)0:0,04,72.:)1+,:)7)+5),
++>  51420 :0 7+512821): :+ ,1+ ,02& 0,807);)7: 5 7%,,);)7<?+
::0,80,8+2/ // #(,
0,8+,122:

45 6#  7
    7 /  ; 7 ### 7 32++5 # 
;    
    < ; / / /
 
  
   / 
     /
;
 .
 
  =/
/  
    <  / 
/  / 
  /  ;  

 /    ;/ /
 
// /
 ,

4127%,,);)7<?+3405?+0,1&5+5+,,+0:)1%>(,3401(/.((020704(
7+(051&2)+7+(+82005<?+7+512821):,02&0,807);)7:57%,,);)7<?+
: :0,80, 8+2 (0)+ :+ )10( :05+()5:+ / / /  ; 
(
 ; / 8/    ):051);)7 , :+<=0, :0 051)::0,
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

)510257)+5), +4 +802<=0, :0 72.:)1+ 7+51214), %+7:, 5, <=0,
+2<(051&2),> 7+( +4 ,0( 7+512821): :0 20742,+, : 5)?+ , ,1+,
20;020510,  7+512821): :0 0(82.,1)(+, ,02?+ 82+2(:+, 7+( +
:051);)7:+2:0,+  )4%>>+40+ 7+(+59(02+:
20,8071) +802<?+ :0 72.:)1+> 053451+ 340 82 , 7+512821):, :0
:+<=0,,02?+41)%):+,+  0+20,8071)+ 
0,8+,122:




,,)(102()5(+,4%#

82)(4%12120(+,:+,,1&)+,:070)10: 0,80,

+210/2<+

.2)+ 05:0,

83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &


))%(
##&( (!#!(!&)%!
 2<(051+),7%
 2<(051+:042)::0+7)%
 2<(051+:050,1)(051+,
##&(#%%(
0:)1+,2?++2<(051&2)+
>0:)1+,5)::0+2<(051&2) 
( 2?+ +4 4( 45)::0 +2<(051&2) 5?+ 7+220,8+5:0 5070,,2)(0510  4(
0,124142:()5),121)
,:+1<=0,+2<(051&2),>0,807);)7:,8+2710+2):082+2(<?+0(,04(05+2
50%> ,?+ 7+5,)5:, ,  ,> 340 ,?+ , 0,124142, :()5),121), 20,8+5,&0),
80%,:+1<=0,080%20%)<?+:,<=0,
##&((
0:)1+,45<?+
>0:)1+,4/;45<?+
;8+:0,0212:4):7+(++()+250%:0 20<?+:,:)02,,&20,:0
14<?+:+,01+289/%)7+,1&20%7)+5:7+((),,?+)5,1)147)+5%:+2?+
 ; 20820,051 4( 50% :0 20<?+ )(0:)1(0510 )5;02)+2  ;45<?+ 0
:000):057)27:&20:14<?++025(051%>8+2)5102(.:)+:20<?+:0
:0102()5:+,4/7+5451+:0:0,80,,0):051);)7<?+:51420/&,)7:,<=0,340
,0 %41)5( 0( 1+25+ :, ;45<=0, , ,4/;45<=0,
/ ,02 7+(/)5:, 7+(
;45<=0,:);020510,:340%,,34),0,1?+20%7)+5:,
83139917120

, <=0, :00( 0,12 ,0(820 7+5071:, , ,4/;45<=0, 340 20820,051( ,4 &20
0,807;)7
;45<?+  
  05%+/,:0,80,,0(20%<?+,34),5?+,08+:0
,,+7)2 4( /0( +4 ,02)<+  ,02 02:+ 5+ 82+70,,+ 82+:41)+ 7+220510> 1), 7+(+
:):,> 20,,27)(051+,> )5:05)<=0,> 74(82)(051+ :0 ,05105<, 4:)7)), 0 +412,
;)5,>20820,0515:+>8+2151+>4(  ; 0,,07,+>,<=0,0,12?+
,,+7):,+,82+2(,:+1)8+ 802<=0,,807)),
#%!%! !(1!)%
%
 /  
./ /.4()5,124(051+:082+2(<?+41)%):+82%75<2++/01)+:04(
82+2(>05+%05:+4(7+5451+:0+802<=0,340,020%)(:0(+:+7+5154+0
 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

802(50510> :, 34), 20,4%1 4( 82+:41+ +4 ,02)<+ 5070,,&2)+  (54105<?+ :
<?+:0+025+
 . 4( )5,124(051+ :0 82+2(<?+ 41)%):+ 82 %75<2 + +/01)+ :0 4(
82+2(> 05+%05:+ 4( 7+5451+ :0 +802<=0,> %)()1:, 5+ 10(8+> :, 34),
20,4%1 4( 82+:41+ 340 7+57+220 82  085,?+ +4 + 802;0)<+(051+ : <?+ :0
+025+
(
 ;
  :0,80,, 340 5?+ 7+512)/40( 82  (54105<?+> 085,?++4
802;0)<+(051+:,<=0,:0+025+>:,34),5?+20,4%14(82+:41+>05?+02
7+512820,1<?+:)201,+/;+2(:0/05,+4,02)<+,

83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &



/ 





















83139917120










 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

#%:#%#()%##%

   5%),1 .75)7+ :()5),121)+     45:+ ,0 :)):0 
:0,80, 89/%)7 5, 8270%, 340 ,02?+ 41)%):, 80% 5)?+> 80%+, 0,1:+,>
80%+ ),12)1+ 0:02% 0 80%+, (45)78)+,> 20%) ,0  7%,,);)7<?+ : :0,80,
8+20,;02+2<(051&2)

   5%),1 :()5),121)+  +51:+2      10( :
8+%1)789/%)7.:0;)5):+57%,,);)7<?+)5,1)147)+5%

   .75)7+ :()5),121)+     +2 (0)+ : 7%,,);)7<?+
)5,1)147)+5%> 8+:0 ,0 ):051);)72 + 20,8+5,&0% 80% 82+2(<?+ : :0,80,
89/%)7

   5%),1 :()5),121)+  +51:+2      &20 :
:0,80, 0( 340  <?+ +025(051% :  ,02& 20%): :00 ,02
):051);)7:57%,,);)7<?+;457)+5%

   5%),1 4:)7)&2)+  :()5),121)     ( ,02):+2
89/%)7+ 340 820105: ):051);)72 0( 34), &20, : :0,80, , <=0, :0 ,04
2?+,02?+:0,05+%):,8+:02&+/,0227%,,);)7<?+;457)+5%: 

!   5%),1 4:)7)&2)+  +51/)%)::0      7%,,);)7<?+
;457)+5%:,:0,80,,.;+2(:8+2;45<=0,0,4/;45<=0,,1,0):057)(
7: &20 : 14<?+ +025(051%> 8+2 )5102(.:)+ : ):051);)7<?+ :
51420:,<=0,>053451+340%,20820,051(+()+250%:020<?+
:,:)02,,&20,:0:0,80,3407+(8010(+,01+289/%)7+

  5%),1 :()5),121)+  +51:+2     , <=0,
+2<(051&2),,?+7%,,);)7:,7+(+
# +802<=0, 0,807)),> 345:+ 7+512)/40( 82  085,?+ +4
802;0)<+(051+:0<?++025(051%
82+01+,>,020%):,:0(+:+7+5154+0802(50510
1))::0,>345:+05+%0(+802<=0,%)()1:,5+10(8+

   4:)1+2 :0 +512+%0 1025+       0074<?+
+2<(051&2) 0 ;)5570)2> 0( 1+:+, +, 50), :0 +025+> +/0:070 
:0102()5:,202,%0),>2):,0/250510,4%40+)10(,4/,0340510>
20%1)+0,,,202,
+ 742,+ : 82+2(<?+ ;,)7 0 ;)5570)2 : :0,80,>  :0(27<?+
1022)1+2)%:,(01,;,)7,.0820,,5+,%+7%):+20,:0,1+820)(0510
:0;)5):+,827:<?+

   5%),1 .75)7+ :()5),121)+  )5),1.2)+ : 5102<?+ 
,7%,,);)7<=0,)5,1)147)+5%>;457)+5%08+282+2(,,?+20%0510,
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

5+ 8%5+ :()5),121)+ 02057)%> 8+), ;+25070( )5;+2(<=0, 5070,,&2), ,
018,:082+2(<?+>:01+(::0:07),=0,>:00074<?+0:07+512+%0

   .75)7+ :()5),121)+      <?+ 
),7%)<?+ :, 1))::0, :+ 01+2 4:)+),4% 0 2+10<?+ : 2+82)0::0
(102)%>::+,0472&1027+5154+>7+5,),100(82+01+,+/20,8+5,/)%)::0
:7+5,1510:%0)+2<(051&2)54%

   5%),1 4:)7)&2)+  :()5),121)+      
7%,,);)7<?+)5,1)147)+5%::0,80,>7:45)::0+2<(051&2).,4/:)):):
0(:)02,+,2?+,

   5%),1  +51/)%)::0     +2 )5102(.:)+ :
7%,,);)7<?+;457)+5%>):051);)7 ,0&20::0,80,0(340,02&20%):
<?++025(051%

 )57),+51&/0),,45)::0,+2<(051&2),
,?+ 20,8+5,&0), 80% 820,051<?+ : 82+2(<?+ +2<(051&2) :01%6:
::0,80,8+282+2(><?+0,4/114%+

!   .75)7+ :0 2<(051+      7%,,);)7<?+ 8+2
82+2(,> 4( 1))::0 20820,051 4( )5,124(051+ :0 82+2(<?+ 82
%75<2 +, +/01)+, :0 4( 82+2( 0 7+(82005:0 4( 7+5451+ :0
+802<=0, 5070,,&2),  (54105<?+ : <?+ :+ +025+> 20%)5:+ ,0 :0
(+:+7+5154+0802(50510

#   5%),1 :()5),121)+      7%,,);)7<?+
+2<(051&2)> + 82+2( 7+5,1)14) + ()+2 50% :0 20<?+ :, :)02,,
&20,:+,01+289/%)7+

   5%),1 :()5),121)+      7%,,);)7<?+
)5,1)147)+5%>+,:+),82)(0)2+,:)1+,20820,051(+2?+>0+,12,9%1)(+,>
45)::0+2<(051&2)

   5%),1 :()5),121)+      82+2(<?+
+2<(051&2)>+82+2(9:047%:+:+,+.7%,,);)7:+7+(+1))::0

   .75)7+ :0 2<(051+      7%,,);)7<?+ ;457)+5%
82+2(&1)7 (5100 ,0 5+, (0,(+, 82(012+, :0,:0  0512: 0( )+2
:0)5!1.+00277)+:0

   ;)7)% .75)7+ :0 510%)57)  %50 ,121    
5120 , 710+2), +2<(051&2),>  ;45<?+ 20820,051 + (05+2 50% :0
20<?+:+,:)02,+,,01+20,:0:0,80,3407+(8010(+,01+289/%)7+

83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

   .75)7+ :0 2<(051+     9:0> 0:47<?+> 05,)5+
;45:(051%>05,)5+(.:)+005,)5+,4802)+27+5,1)140( ;45<=0,>7+5;+2(0 
7%,,);)7<?+;457)+5%::0,80,

   5%),1 :()5),121)+     , :0,80,, 340 5?+
20,4%1( 0( 82+:41+ 0,807;)7+ 0 5?+ 02( 7+512820,1<?+ :)201 0( /05,
+4,02)<+,,?+:05+()5:,+802<=0,0,807)),

   0510 .75)7+ :0 510%)57)  :()5),12<?+    
( 45)::0 +2<(051&2) 8+:0 ;02 8210 :+ +2<(051+ )5: 340 5?+
7+220,8+5:  2?+ 0,807;)7+ : :()5),12<?+ :)201> )5:)201 +4
;45:7)+5%

   ;)7)% .75)7+ :0 510%)57)  %50 ,121    
1))::0 7+5,),10 0( <?+ :0,1)5:  ;+250702 82+:41+,> 7+(+ /05, 0
,02)<+,>8+282+:0102()5:+>7+(/,055&%),074,1+ /050;7)+

!   .75)7+ :0 2<(051+      7%,,);)7<?+ 8+2
82+2(,>,:0,80,,89/%)7,00741:,8+2(0)+:082+01+,>1))::0,
0 +802<=0, 0,807)), 02( 82+:41+, :),8+5)/)%):+,  ,+7)0::0 5 ;+2(
:0/05,+4,02)<+,

#5%),1  7%,,);)7<?+8+20,;028+510(
34% +2<(051+ ,02& %+7:  :0,80,> + 8,,+ 340  7%,,);)7<?+
)5,1)147)+5% 8+51 0( 340 &20 : :0,80,  <?+ +025(051% ,02&
20%):

   .75)7+ :()5),121)+      <?+ +2<(051&2)
21)74%4(7+5451+:082+2(,3407+57+220(827+57201)<?+:04(
+/01)+7+(4(

   .75)7+ :()5),121)+     , 82+2(,>
7+5;+2(0,4,727102,1)7,>8+:0(,027%,,);)7:+,0(1))::0,>82+01+,
0+802<=0,0,807)),

   5%),1       : <?+ +2<(051&2) :+
  >05105:):7+(+1))::0>+82+01++4+802<?+0,807)%>:00
):051);)72  ;45<?+ 0  ,4/;45<?+ , 34), ,0 )574% 0,,0 ,051):+> 
+802<?+0,807)%20;020 ,0,:0,80,,:+2?+:)201(051020%7)+5:,+
802;0)<+(051+:,<=0,:++025+;0:02%

   5%),1 4:)7)&2)+    # 0)?+   + > +,
7+570)1+,:02?+045)::0+2<(051&2)8+:0(,027+5,):02:+,,)55)(+,

 %50(051+0074<?+ 2<(051&2)  )5:9:0 
;45<?+0572+,0,807)),>34005%+/:0,80,,0(20%<?+,34),5?+,0
83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

8+:0,,+7)24(/0(+4,02)<+,0202:+5+82+70,,+82+:41)+7+220510>
:00 0,12 ,,+7): +, 82+2(, :+ 1)8+ +802<=0, 0,807)), 0 5?+ 8+:0
)51022+

0,1?+:0+2<(051+0;)55<,7%,,);)7<?+
)5,1)147)+5% 6& 2?+, ,01+2)), 0 45)::0, +2<(051&2), 340 5?+
7+220,8+5:0( +,2?+, 0051)::0, 340 7+(8=0(  :()5),12<?+ 89/%)7
,,,45)::0,+2<(051&2),>1+:)>,?+4(7+5451+:0:+1<=0,340,?+
:()5),12:,8+22?+,:++025+3401(/.(1(,4,8282),:+1<=0,

   5%),1 4:)7)&2)+      ;45<?+ 20820,051 + ()+2
50% :0 20<?+ :, :)02,, &20, :0 :0,80, 340 7+(8010( + ,01+2
89/%)7+,4/;45<?+):051);)751420/&,)7:+,82+01+,340,0%41)5(
0( 1+25+ : 45)::0 +2<(051&2) 0 5?+ 8+:0 ,02 7+(/)5: 7+( ;45<=0,
:);020510,:340%,3400,10()574%:,

   .75)7+ 0),%1)+      102()5+%+)
+2<(051&2)> 82+01+ . :0;)5):+ 7+(+ 4( )5,124(051+ :0 82+2(<?+
41)%):+ 82 %75<2 + +/01)+ :0 4( 82+2(> 05+%05:+ 4( 7+5451+
:0+802<=0,>%)()1:,5+10(8+>:,34),20,4%14(82+:41+3407+57+220
82085,?++4+802;0)<+(051+:<?+:0+025+

!0,1?+:0+2<(051+0;)55<,48+56340
5)?+ 1056 ,,)5:+ 7+5121+ 7+( 4( +25),(+ )510257)+5% 82 
20%)<?+ :0 4( 82+2( :0 7+5,7)051)<?+ : 8+84%<?+ 0( 20%<?+ 
:),,0()5<?+:0:+05<,,04%(0510125,(),,0),210:+82+2(,02&
;)557):+ 8+2 20742,+, 01025+,> 053451+ +412 8210 ;)72& ,+/ 
20,8+5,/)%)::0:5)?+>114%+:07+512821):0,,,)14<?+>+20),12+
: 8270% 74,10: 80% 5)?+>  51420 :0 7+512821): :+ ,1+ ,02&
0,807);)7:57%,,);)7<?+::0,80,7+220,8+5:0510,;+510:020742,+,

#   ,807)%),1  :()5),12<?+     0  5)?+
,,)52 7+5121+ 82  20%)<?+ :0 :0102()5:+ 82+01+ 7+( 20742,+,
827)%(0510 ;)557):+, 8+2 +25),(+ )510257)+5%> ,05:+  5)?+
20,8+5,&0%8+2+4128270%>114%+:07+512821):>50,,07,+>51420
:0 7+512821): : 8270% : 5)?+ ,02& 0,807);)7: 5 7%,,);)7<?+ :
:0,80,8+2(0)+:+)10(:05+()5:+24/2)7


83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

1!%(



+

3

4

?



9

+2





















++

+3

+4

+?

+

+

+

+

+9

32





















3+

33

34

3?

3

3

3

3

39

42





















4+

43

44

4?

4

4

4















83139917120

 ! # %
   
021.719.931-38 - Fabiana Marcal Ferreira

You might also like