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RSULQFtSLRVHFRQFUHWL]DSHODVJDUDQWLDVGRMXL]QDWXUDOGRFRQWUDGLWyULR
HGDDPSODGHIHVDGDPRWLYDomRHSXEOLFLGDGHGDVGHFLV}HVHGRGHYLGR
SURFHVVROHJDO HQWHQGLGRFRPRRUHDOL]DGRSHOR3RGHU-XGLFLiULR HQD
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FDVRGRSURFHVVRDGPLQLVWUDWLYRLQFLGHVHPSUHVHMDTXDOIRUR
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DYHUGDGHpTXHDH[LJrQFLDGRSRVWXODGRDWLQJHDWpPHVPRRV
SURFHVVRVQmROLWLJLRVRVQRVHQWLGRGHTXHQHVWHVWDPEpPGHYH
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6mR H[HPSORV GH SURFHVVRV DGPLQLVWUDWLYRV SUHYLVWRV QD /HL Qž


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GHGHGLVSXWDGHFRQWUDWDomRGLUHWDRXGHSURFHGLPHQWRDX[LOLDUFRQIRU
PHRFDVRHRSURFHVVRGHUHVSRQVDELOL]DomRGROLFLWDQWHRXFRQWUDWDGR
SHODSUiWLFDGDVLQIUDo}HVHOHQFDGDVQRDUWHVWHGHQDWXUH]DOLWLJLRVD

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DWRVFRPRFRQGLomRSDUDVXDH[LVWrQFLDHYDOLGDGHHWHPWDPEpPRGHYHU
GHDJLUGHPRGRWUDQVSDUHQWHGHVHIUDQTXHDUDRFRQKHFLPHQWRS~EOLFR
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GHUDOHPXQLFtSLRVTXHVmRSHVVRDVSROtWLFDVDEVROXWDPHQWHLJXDLVHQWUH
VLFDGDTXDOFRPXPDHVIHUDLUUHGXWtYHOHLPSHQHWUiYHOGHFRPSHWrQFLDV
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DVHVIHUDV 681')(/' 
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HJHVWRUHVGHFRQWUDWRV
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‡GRFXPHQWRVDVHUHPDSUHVHQWDGRVSRUHPSUHVDVHVWUDQJHLUDVTXH
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/HJLVODWLYRH-XGLFLiULR0LQLVWpULR3~EOLFRH'HIHQVRULD3~EOLFD
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WUDQKRVjFHOHEUDomRGRDMXVWHTXHVmRRVXVXiULRVGRVHUYLoRFRQFHGLGR
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RSDJDPHQWRGHSHGiJLRGDVURGRYLDVVREFRQFHVVmR ',3,(752 
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pSDJDSHORXVXiULRGRVHUYLoR7HPRVFRPRH[HPSORGHVVDPRGDOLGDGHR
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