ABNT NBR 5427

0MGIRÈEHIYWSI\GPYWMZSTEVE%&'
'ÔTMEMQTVIWWETIPSWMWXIQE')2;MRIQ
.%2 2&6
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2&64PERSWHIEQSWXVEKIQI
%&28%WWSGMEËÇS
&VEWMPIMVEHI
TVSGIHMQIRXSWREMRWTIËÇSTSV
2SVQEW8ÍGRMGEW EXVMFYXSW
7IHI
6MSHI.ERIMVS
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')'SQMWWÇSHI)WXYHSHI'SRXVSPII'IVXMJMGEËÇSHI5YEPMHEHI
2&6+YMHIXSXLIYWISJ2&67EQTPMRKTVSGIHYVIWERHXEFPIWJSV
MRWTIGXMSRF]EXXVMFYXIW4VSGIHYVI
'ST]VMKLX (IWGVMTXSVW7EQTPMRK-RWTIGXMSRF]EXXVMFYXIW7XEXMWXMGEPEREP]WMW
%&28z%WWSGMEËÇS &VEWMPIMVE
HI 2SVQEW 8ÍGRMGEW
-RGSVTSVE)VVEXEHI398
4VMRXIHMR&VE^MP
-QTVIWWSRS&VEWMP 4EPEZVEWGLEZI%QSWXVEKIQ-RWTIËÇS TÅKMREW
8SHSW SW HMVIMXSW VIWIVZEHSW
3FNIXMZS EVQEÎREKIQXIQTSVÅVMEIRXVIJEWIWHITVSHYËÇS
SY E UYEPMHEHI ERXIW HS TVSHYXS GSRXMRYEV EXÍ E
)WXE2SVQEJSVRIGIMRWXVYËÙIWHIXEPLEHEWII\IQTPSW TV×\MQEIXETEHSTVSGIWWSHITVSHYËÇS
MPYWXVEXMZSW TEVE ETPMGEËÇS I EHQMRMWXVEËÇS HSW TVSGIHM
QIRXSWHIEQSWXVEKIQTSVEXVMFYXSWIWXEFIPIGMHSWTIPE I QEXIVMEMWIWXSGEHSWSWTVSGIHMQIRXSWIEWXEFI
2&6 PEWHIEQSWXVEKIQHE2&6TSHIQWIVYWE
HEWTEVEHIXIVQMREËÇSHEUYEPMHEHIHIQEXIVMEMW
3WTPERSWHIEQSWXVEKIQHIMRWTIËÇSTSVEXVMFYXSWHE IWXSGEHSW
2&6 XÎQ IRXVI SYXVSW SW WIKYMRXIW GEQTSW HI
ETPMGEËÇS J STIVEËÙIWHIGSRWIVXSIWXEWSTIVEËÙIWWÇSRSV
QEPQIRXI I\IGYXEHEW IQ QEXIVMEMW VIGYTIVÅZIMW
E TVSHYXSWXIVQMREHSWSWTVSHYXSWXIVQMREHSWUYI TEVEVIWXEYVÅPSWÄGSRHMËÇSHITSHIVIQTVIWXEV
TSHIQWIVMRWTIGMSREHSWERXIWSYET×WIQFEPE WIVZMËSW*E^WIMRWTIËÇSTSVEXVMFYXSWHITSMWHI
KIQII\TIHMËÇSTEVEIQFEVUYISYEVQEÎREKIQ XEMWSTIVEËÙIWXIVIQWMHSI\IGYXEHEWTEVEHIXIV
QMREVEUYEPMHEHIHSTVSHYXSET×WGSRWIVXS
F GSQTSRIRXIWIQEXÍVMEWTVMQEWIWWIWQEXIVMEMW
TSHIQWIVMRWTIGMSREHSWRESVMKIQSRHIWÇSJE K TVSGIHMQIRXSWEHQMRMWXVEXMZSWWISWVIWYPXEHSWHI
FVMGEHSWTV×\MQSÄVIGITËÇSRSTSRXSHIQSRXE TVSGIHMQIRXSWEHQMRMWXVEXMZSWTYHIVIQWIVQIHMHSW
KIQSYIQUYEPUYIVPYKEVGSRZIRMIRXIESPSRKSHS REFEWIHIEXVMFYXSWSWTPERSWHIEQSWXVEKIQI
TVSGIWWS HI QSRXEKIQ SRHI WÇS JSVQEHSW SW SWTVSGIHMQIRXSWTVIZMWXSWRE2&6TSHIVÇS
TVSHYXSWXIVQMREHSW WIVETPMGEHSWTEVEWYEEZEPMEËÇSIGSRXVSPI
G STIVEËÙIWEWSTIVEËÙIWHIXVEFEPLSTSHIQWIV L HEHSWSYVIPEX×VMSWSWTVSGIHMQIRXSWHIMRWTIËÇS
MRWTIGMSREHEWTSVEQSWXVEKIQTEVEHIXIVQMREVWI TSV EQSWXVEKIQ TSV EXVMFYXSW TSHIQ WIVYWEHSW
EW QÅUYMREW HI TVSHYËÇS I STIVEHSVIW IWXÇS WIQTVI UYI JSVIQ TVSGIWWEHEW KVERHIW UYERXM
HIWIQTIRLERHSWEXMWJEXSVMEQIRXISXVEFEPLS HEHIWHIHEHSW TSVI\IQTPSWVIKMWXVSWGSRXÅFIMW
HEHSWHIGYWXSTIHMHSWGSRXEWHIJVIXIWIXG GSQS
H QEXIVMEMWIQTVSGIWWEQIRXSSWQEXIVMEMWTSHIQ YQEFEWITEVEHIXIVQMREËÇSHETVIGMWÇSISYXVEW
WIVMRWTIGMSREHSWTSVEQSWXVEKIQTEVEWIHIXIV QIHMHEWHEUYEPMHEHIHSWHEHSWSYVIKMWXVSW
QMREVEUYEPMHEHIET×WUYEPUYIVJEWIESPSRKSHE
PMRLEHITVSHYËÇSFIQGSQSTEVEWIHIXIVQMREVE (SGYQIRXSWGSQTPIQIRXEVIW
I\XIRWÇS HS HERS SY HIXIVMSVEËÇS HYVERXI
'ÔTMEMQTVIWWETIPSWMWXIQE')2;MRIQ 2&6
2EETPMGEËÇSHIWXE2SVQEÍRIGIWWÅVMSGSRWYPXEV 4VSGIHMQIRXSWXÑTMGSW
2&6+YMETEVEMRWTIËÇSTSVEQSWXVEKIQRS 3UYEHVSEWIKYMVMPYWXVEYQEWIUàÎRGMEXÑTMGEHISTIVEËÙIW
GSRXVSPIIGIVXMJMGEËÇSHIUYEPMHEHI4VSGIHMQIRXS UYERHSWIYWEQSWTVSGIHMQIRXSWHIEQSWXVEKIQIEW
XEFIPEWHIMRWTIËÇSTSVEXVMFYXSWHE2&6
2&64PERSWHIEQSWXVEKIQITVSGIHMQIRXSW
REMRWTIËÇSTSVEXVMFYXSW4VSGIHMQIRXS
)\IQTPS *SVEQTVIWGVMXSWTEVEYWSRSMRÑGMSHIYQGSR
XVEXSTEVEYQEKVERHIUYERXMHEHIHSTVSHYXS
'SRHMËÙIWKIVEMW
7IUàÎRGMEHISTIVEËÙIW
3TIVEËÙIW )\TPMGEËÇS
(IXIVQMREVSXEQERLSHSPSXI 8EQERLSHSPSXIIWXEFIPIGMHSTIPSWGVMXÍVMSWHIJSVQEËÇS
HS PSXI GSRXMHSW RSW HSGYQIRXSW HI EUYMWMËÇS SY
GSRJSVQIEGSVHSIRXVITVSHYXSVIGSRWYQMHSV
)WGSPLIVSRÑZIPHIMRWTIËÇS 2S MRÑGMS HS GSRXVEXS SY TVSHYËÇS Í EGSRWIPLÅZIP YWEV

RÑZIP--4SHIQWIVYWEHSWSYXVSWRÑZIMWHIMRWTIËÇSWI
SLMWX×VMGSHEUYEPMHEHIEWWMQSMRHMGEV
(IXIVQMREVSG×HMKSPMXIVEPHSXEQERLSHEEQSWXVE IRGSRXVEHS RE 8EFIPE HE 2&6 I FEWIEHS RS

XEQERLSHSPSXIIRSRÑZIPHIMRWTIËÇS
)WGSPLIVSTPERSHIEQSWXVEKIQ +IVEPQIRXI YWEWI S TPERS HI EQSWXVEKIQ WMQTPIW

4SHIQ IRXVIXERXS WIV YWEHEW EQSWXVEKIQ HYTPE I
QÞPXMTPE
)WXEFIPIGIVEWIZIVMHEHIHEMRWTIËÇS 2SMRÑGMSHSGSRXVEXSSYTVSHYËÇSYXMPMÊWIMRWTIËÇSIQ
VIKMQIRSVQEP
(IXIVQMREVSXEQERLSHEEQSWXVEISRÞQIVSHI &EWIEHSWRSWVIUYMWMXSWTEVEMRWTIËÇSWMQTPIWIVIKMQI
EGIMXEËÇS RSVQEP WÇS IRGSRXVEHSW RE 8EFIPE HE 2&6 S
ZEPSVHS25%IWTIGMJMGEHSISG×HMKSPMXIVEPHSXEQERLS
HE EQSWXVE S XEQERLS HE EQSWXVE I S RÞQIVS HI
EGIMXEËÇS
6IXMVEHEHEEQSWXVE %EQSWXVEÍVIXMVEHEHSPSXIESEGEWSREUYERXMHEHIHI
YRMHEHIWHITVSHYXSGSRJSVQIHIXIVQMREHSRE8EFIPE
HE2&6
-RWTIËÇSHEEQSWXVE 3RÞQIVSHIHIJIMXYSWSW SYwHIJIMXSWTSVGIQYRMHEHIWx

ÍGSRXEHSIGSQTEVEHSGSQS W RÞQIVS W HIEGIMXEËÇS
EHSXERHS S GVMXÍVMS TV×TVMS TEVE GEHE XMTS HI TPERS HI
EQSWXVEKIQ ZIV%RI\SHE2&6
%SRÑZIPHIMRWTIËÇS--EQSWXVEKIQWMQTPIW G HSPSXIHIYRMHEHIWVIXMVEWIESEGEWS
YQZEPSVHI2ÑZIPHI5YEPMHEHI%GIMXÅZIP 25% YQEEQSWXVEHIYRMHEHIW)QGEHEYRM
HI FIQ GSQS SW TVSGIHMQIRXSW HI HEHI RE EQSWXVE MRWTIGMSREQWI XSHEW EW
MRWTIËÇSRSVQEP'SRWMHIVSYWIEHIUYEHSYQ GEVEGXIVÑWXMGEW HE UYEPMHEHI IWTIGMJMGEHEW
XEQERLSHIPSXIHIYRMHEHIWHITVSHYXS TEVEWIHIXIVQMREVWIEYRMHEHIÍHIJIMXYSWE
%PIZERHSWIIQGSRXEEXE\EHITVSHYËÇSI SYRÇS
EWGEVEGXIVÑWXMGEWHSTVSHYXS3TPERSHIEQSW
XVEKIQISWTVSGIHMQIRXSWWÇSHIXIVQMREHSW H SPSXIMRXIMVSHIYRMHEHIWWIVÅEGIMXSWI
GSQSWIKYI JSVIQIRGSRXVEHEWWIXISYQIRSWYRMHEHIW
HIJIMXYSWEW RE EQSWXVE EW YRMHEHIW HI
E IRGSRXVEWISG×HMKSPMXIVEPHSXEQERLSHE
JIMXYSWEWIRGSRXVEHEWREEQSWXVETSHIQWIV
EQSWXVE/RE8EFIPEHE2&6FE
WYFWXMXYÑHEWTSVYRMHEHIWRÇSHIJIMXYSWEWSY
WIEHSIQYQXEQERLSHIPSXIHIIRS
VIGYTIVEHEWTEVEGSVVMKMVEWHIJMGMÎRGMEW 7I
RÑZIPKIVEPHIMRWTIËÇS--
SMXSSYQEMWYRMHEHIWJSVIQIRGSRXVEHEWRE
F RE8EFIPEHE2&6GSVVIWTSRHIRXIES EQSWXVESPSXIHIZIWIVVINIMXEHS
G×HMKSPMXIVEP/I25%HI IRGSRXVEQ
WISXEQERLSHIEQSWXVEHITIËEWIYQ 6IGYVWSWEHMGMSREMWHIMRWTIËÇS
RÞQIVSHIEGIMXEËÇS %G HI
2&6 'ÔTMEMQTVIWWETIPSWMWXIQE')2;MRIQ
5YERHSJSVIWTIGMJMGEHETVSXIËÇSTIPE5YEPMHEHI0MQMXI 3WZEPSVIWHS25%HEHSWREWXEFIPEWHE2&6WÇS
50 SYMRWTIËÇSIQVIKMQIWIZIVS SYEXIRYEHS HIZIQ GSRLIGMHSWGSQS25%WTVIJIVIRGMEMW2ÇSWIETPMGEQIWXEW
WIVEHSXEHSWTVSGIHMQIRXSWWMQMPEVIWGSRJSVQISVMIRXE XEFIPEWWITEVEUYEPUYIVTVSHYXSJSVHIWMKREHSYQ25%
ËÇSHIXEPLEHEIQTEVÅKVEJSWWYFWIUàIRXIW HMJIVIRXIHSW25%WTVIJIVIRGMEMW'SQMWWSTVIXIRHIWI
PMQMXEVEUYERXMHEHIHITPERSWHIEQSWXVEKIQEYQRÞQIVS
'SRHMËÙIWIWTIGÑJMGEW TVÅXMGS4EVEUYIWITSWWEYXMPMÊVEWXEFIPEWÍRIGIWWÅVMS
MKYEPEVS25%RÇSTVIJIVIRGMEPESZEPSVTV×\MQSQEMWFEM\S
2ÑZIPHIUYEPMHEHIEGIMXÅZIP HIYQ25%TVIJIVIRGMEP
%HIJMRMËÇSEIWGSPLEIEETPMGEËÇSHS2ÑZIPHI5YEPMHEHI )\IQTPS WYTSRLEUYIS 25%IWTIGMJMGEHSWINE 3

%GIMXÅZIP 25% WÇS HMWGYXMHSW IQ XIVQSW KIVEMW RE ZEPSV HS 25% TVIJIVIRGMEP HI Í S UYI
2&67IKYIWIYQEHMWGYWWÇSQEMWHIXEPLEHEHSW HIZIVÅ WIV HIWMKREHS WI JSVIQ YXMPMÊHSW SW
25%W UYI WÇS YWEHSW IWTIGMJMGEQIRXI RSW TPERSW HI TPERSW HI EQSWXVEKIQ I SW TVSGIHMQIRXSW
EQSWXVEKIQIRSWTVSGIHMQIRXSWHE2&6 HE 2&6 )WXE QYHERËE TEVE YQ ZEPSV
QEMW FEM\S HI 25% KEVERXMVÅ YQE UYEPMHEHI
4SVGIRXEKIQHIJIMXYSWEIHIJIMXSWTSVYRMHEHIW HITVSHYXSXÇSFSESYQIPLSVUYIEUYEPMHEHI
SVMKMREPQIRXIHIWINEHE
)\MWXIQZEPSVIWIWTIGÑJMGSWHI25%HEHSWREWXEFIPEW
HIEQSWXVEKIQHE2&6ZEVMERHSHIEUYI 2ÑZIMWHIMRWTIËÇS
TSHIQWIVI\TVIWWSWXERXSIQwTSVGIRXEKIQHIJIMXYSWEx
%2&6IWXEFIPIGIXVÎWRÑZIMWKIVEMWHIMRWTIËÇSI
UYERXS IQ wHIJIMXSW TSV GIQ YRMHEHIW ('9 x )WXÇS
UYEXVS RÑZIMW IWTIGMEMW HI MRWTIËÇS )WXIW WIXI RÑZIMW
TVIZMWXSWEMRHEHI^ZEPSVIWIWTIGÑJMGSWHI25%HIE
TIVQMXIQ ES YWYÅVMS IUYMPMFVEV S GYWXS HI MRWTIËÇS I E
UYI HIZIQ WIV I\TVIWWSW WSQIRXI IQ XIVQSW HI
TVSXIËÇSHEUYEPMHEHIVIUYIVMHE
wHIJIMXSW TSV GIQ YRMHEHIWx 3W ZEPSVIW HI 25% JSVEQ
IWGSPLMHSWHIXEPJSVQEUYIGEHEYQÍETVS\MQEHEQIRXI
)WGSPLEHSWRÑZIMWHIMRWTIËÇS
ZI^QEMSVHSUYISTVIGIHIRXI EVIPEËÇSQÍHMEÍQEMW
TVIGMWEQIRXIMKYEPE 3W RÑZIMW KIVEMW HI MRWTIËÇS HI - E --- WÇS GSQYQIRXI
YWEHSWIQMRWTIËÇSXMTSRÇSHIWXVYXMZE3WRÑZIMWIWTI
8EQERLSHIEQSWXVE25%W GMEMW 7 E 7 WÇS GSQYQIRXI YWEHSW IQ MRWTIËÙIW
XMTMGEQIRXI HIWXVYXMZEW SY HI GYWXS IPIZEHS SRHI WÇS
3WMKRMJMGEHSHEWJPIGLEWREWXEFIPEW EHIUYEHSWTIUYIRSWXEQERLSWHIEQSWXVE%RXIWHIWI
IWTIGMJMGEVSRÑZIPHIMRWTIËÇSHIZIWIJEÎVYQEHIXE
3WXEQERLSWHIEQSWXVEHITIRHIQHIYQGIVXSQSHSHS PLEHEERÅPMWIHSWWIKYMRXIWJEXSVIWHIQSHSEQIPLSVEVE
ZEPSVHS25%3IJIMXSHSZEPSVHS25%TSHIWIVSFWIVZEHS VIPEËÇSGYWXSVMWGS%ERÅPMWIHIZIMRGPYMV RÇSWIPMQMXERHS
ES WI I\EQMREV E 8EFIPE HE 2&6 SRHI WÇS ETIREWEMWWS SWIKYMRXI
QSWXVEHEWYQEWÍVMIHIJPIGLEWETSRXERHSTEVEFEM\SI
YQEWÍVMIHIJPIGLEWETSRXERHSTEVEGMQE7IQTVIUYI E EWGYVZEWGEVEGXIVÑWXMGEWHISTIVEËÇS ''3 TEVE
YQEJPIGLEIWXMZIVETSRXERHSTEVEFEM\SÍYWEHSSTVMQIMVS EZEPMEVEWTVSTVMIHEHIWXÍGRMGEWHSWZÅVMSWTPERSW
TPERSHIEQSWXVEKIQEFEM\SHEJPIGLE7IQTVIUYIYQE
JPIGLE ETSRXEV TEVE GMQE Í YWEHS S TVMQIMVS TPERS HI F SVMWGSHSJSVRIGIHSVIEHMWGVMQMREËÇSSJIVIGMHE
EQSWXVEKIQEGMQEHEJPIGLE)WXITVSGIHMQIRXSÍMPYWXVEHS TIPSWZÅVMSWRÑZIMWHIMRWTIËÇS
GSQSWWIKYMRXIWI\IQTPSW
G GSRLIGMQIRXSHSTVSGIWWSHITVSHYËÇS
E YWERHSWIE8EFIPEHE2&6IYQ25%HI
SQIRSVXEQERLSHIEQSWXVEWUYITSHIWIV H SGSRLIGMQIRXSHEGETEFMPMHEHIHSTVSGIWWSIE
IWGSPLMHSÍYRMHEHIWRÇSMQTSVXEWIETPMGE LMWX×VMEHSHIWIQTIRLSTEWWEHSHEUYEPMHEHI
UYEPUYIVHSWG×HMKSWPMXIVEMWHIXEQERLSHIEQSWXVE
HI%E.GSRJSVQIHIXIVQMREHSRE8EFIPEHE I GSQTPI\MHEHIHSMXIQ
2&64EVEYQ25%HI SQIRSVXEQERLS
HIEQSWXVEÍHIYRMHEHIW J SGYWXSIEMQTSVXÆRGMEHSI\EQISYIRWEMSTVMRGM
TEPQIRXIUYERHSSIRWEMSÍGEVSHIQSVEHSSYHI
GEVÅXIVHIWXVYXMZS
F YWERHSE8EFIPEHE2&6IYQ25%HI
('9SQEMSVXEQERLSHIEQSWXVETIHMHSÍHI
K EMQTSVXÆRGMEHEWHMZIVWEWGEVEGXIVÑWXMGEWHEUYE
YRMHEHIW4EVEYQ25%HI GSQG×HMKSPMXIVEP
PMHEHIUYIIWXÇSWIRHSI\EQMREHEWMWXSÍEKVEZM
HIXEQERLSHIEQSWXVE*JPIGLEETSRXETEVEGMQE
HEHI HEW JEPLEW KIVEHEW IQ GEWSW HI RÇS GSR
TEVE YQ XEQERLS HI EQSWXVE HI YRMHEHIW I
JSVQMHEHI
RÞQIVSHIEGIMXEËÇSÎVS
L ERÅPMWIHSVMWGSHSGSRWYQMHSV
:EVMEËÇSRSWZEPSVIWHI25%
'SQTEVEËÇSGSQERSVQE
+IVEPQIRXIÄQIHMHEUYISZEPSVHS25%EYQIRXESW
XEQERLSWQÑRMQSIQÅ\MQSHIEQSWXVEHMQMRYIQ¤QI 7IGSRWMHIVEVQSWGSQSFEWISRÑZIP-- I\GIXSTEVETI
HMHEUYIS25%HMQMRYMSWXEQERLSWQÑRMQSIQÅ\MQSHI UYIRSWXEQERLSWHIEQSWXVE EWUYERXMHEHIWVIPEXMZEWHI
EQSWXVEEYQIRXEQ MRWTIËÇS I\MKMHEW TIPSW XVÎW RÑZIMW KIVEMW HI MRWTIËÇS
WIVMEQEWWIKYMRXIW2ÑZIP-ÍMKYEPEZI^SRÑZIP--IS
25%WTVIJIVIRGMEMW
4 NBR 5427/1985
'ÔTMEMQTVIWWETIPSWMWXIQE')2;MRIQ
PDQKRGHDPRVWUDHRQ~PHURGHDFHLWDomRVHUmRLJXDLV
1tYHO,,,VHULDLJXDODYH]RQtYHO,, DRV GHWHUPLQDGRV SDUD R FyGLJR OLWHUDO GH WDPDQKR GH
DPRVWUD³&´3DUDRFyGLJROLWHUDOGHWDPDQKRGHDPRVWUD
Exemplo: Considere o tamanho de lote de 1500 unidades ³(´HYDORUGH14$GHDIOHFKDDSRQWDSDUDEDL[R
HDPRVWUDJHPVLPSOHVLQVSHomRQRUPDOHXP LQGLFDQGRTXHRWDPDQKRGHDPRVWUDHRQ~PHURGHDFHL
YDORUGH14$GH2VFyGLJRVOLWHUDLVGRV WDomRDVHUHPXVDGRVVmRLJXDLVDRVGRFyGLJROLWHUDOGH
tamanhos das amostras da Tabela 1 e os tama- WDPDQKRGHDPRVWUD³)´
QKRVGHDPRVWUDVHRVQ~PHURVGHDFHLWDomR
(Ac) da Tabela 2, ambas da NBR 5426 para 14$VSDUDQtYHLVHVSHFLDLVGHLQVSHomR
FDGDXPGRVWUrVQtYHLVJHUDLVGHLQVSHomRVmR
as seguintes: $OJXQV YDORUHV GH 14$V VmR LQFRPSDWtYHLV FRP FHUWRV
Q~PHURVGHQtYHLVHVSHFLDLVGHLQVSHomRFRQIRUPHLOXV
&RPSDUDomRHQWUHRVQtYHLVJHUDLVGHLQVSHomR trado a seguir.
1tYHLVJHUDLVGHLQVSHomR Exemplo: &RQVLGHUH XP ORWH GH XQLGDGHV QtYHO GH

LQVSHomR 6 DPRVWUDJHP VLPSOHV LQVSHomR
I II III normal e um valor de NQA de 0,025%. Na Ta-
EHODGD1%5RFyGLJROLWHUDOGHWDPD
&yGLJROLWHUDOGRWDPDQKRGD + . / QKR GD DPRVWUD p ³'´ QD 7DEHOD FRP XP
amostra NQA de 0,025 %, o menor tamanho de amostra,
indicado por uma flecha apontando para baixo
Tamanho da amostra 50 125 200 p GH XQLGDGHV 8P WDPDQKR GH DPRVWUD
LQGLFDGR GH XQLGDGHV p SRUWDQWR LQFRP
1~PHURGHDFHLWDomR SDWtYHOFRPXPWDPDQKRGHORWHGHXQLGD
GHV VHQGR SRUWDQWR QHFHVViULD LQVSHomR
3RGH VHU REVHUYDGD XPD WHQGrQFLD VLPLODU QDV RXWUDV 100%. Por outro lado, se tiver sido especificado
WDEHODVGHDPRVWUDJHPSDUDLQVSHomRVHYHUDHSDUDLQV um NQA de 1,5%, o tamanho de amostra de-
SHomR DWHQXDGD DVVLP FRPR SDUD LQVSHomR SRU DPRV YHVHUGHRLWRXQLGDGHVHRQ~PHURGHDFHLWD
WUDJHPGXSODHSRUDPRVWUDJHPP~OWLSOD omR]HURXPSODQRSHUIHLWDPHQWHH[HTtYHO
1tYHLVHVSHFLDLVGHLQVSHomR 4.3 Planos de amostragem
666H6VmRQtYHLVHVSHFLDLVGHLQVSHomRTXH 4.3.1 $1%5SUHYrWUrVWLSRVGHDPRVWUDJHPVLPSOHV

SRGHP VHU XVDGRV TXDQGR VH IL]HUHP QHFHVViULRV WD GXSODHP~OWLSOD1DQRUPDVmRGDGDVLQIRUPDo}HVJHUDLV
manhos de amostras relativamente pequenos para en- sobre estes tipos de planos de amostragem. As maiores
saios destrutivos ou quando possam ou devam ser tole- GLIHUHQoDV HQWUH HVVHV WLSRV GH SODQRV GH DPRVWUDJHP
UDGRVJUDQGHVULVFRVGHDPRVWUDJHP(VWHVQtYHLVSRGHP VmR LOXVWUDGDV SHORV H[HPSORV TXH VH VHJXHP SDUD RV
ser considerados adequados quando forem usados pro- quais foram supostos os seguintes valores:
FHVVRV UHSHWLWLYRV PiTXLQDV GH IDEULFDU SDUDIXVRV HV
a) tamanho de lote - 1500 unidades;
tampagem, cunhagem de parafusos, etc.) por um fornece-
dor de produtos reconhecidamente de boa qualidade. E QtYHOJHUDOGHLQVSHomR,,
Exemplo: Suponha um tamanho de lote de 1500 unida- F QD7DEHODGD1%5RFyGLJROLWHUDOGRWD
GHV DPRVWUDJHP VLPSOHV LQVSHomR QRUPDO H PDQKRGHDPRVWUDp³.´
YDORU GR 14$ GH (VWDV FRQGLo}HV VmR
DV PHVPDV GR H[HPSOR GH 2V FyGLJRV G LQVSHomR QRUPDO
literais de tamanho de amostra da Tabela 1,
da NBR 5426, e os tamanhos de amostras e e) NQA de 1%.
Q~PHURV GH DFHLWDomR $F GD 7DEHOD GD
4.3.2 Planos de amostragem simples
1%5 SDUD FDGD XP GRV TXDWUR QtYHLV
HVSHFLDLVGHLQVSHomRVmRRVVHJXLQWHV 3DUDLQVSHomRQRUPDORVSODQRVGHDPRVWUDJHPVLPSOHV
VmRHQFRQWUDGRVQD7DEHODGD1%5
&RPSDUDomRHQWUHRVQtYHLVHVSHFLDLVGHLQVSHomR
Exemplo: %DVHDGRQDVLQVWUXo}HVGHVmRUHWLUDGDV
1tYHLVHVSHFLDLVGHLQVSHomR
ao acaso, 125 unidades do lote. Se forem en-
FRQWUDGDV WUrV RX PHQRV XQLGDGHV GHIHLWXR
S-1 S-2 S-3 S-4
sas, aceitar o lote. Se forem encontradas quatro
ou mais defeituosas, rejeitar o lote.
&yGLJROLWHUDOGHWDPDQKR & ' ( *
de amostra
7DPDQKR 1~PHUR 1~PHUR
GRORWH GHDFHLWDomR GH UHMHLomR
Tamanho da amostra 5 5 20 32
125 3 4
1~PHURGHDFHLWDomR
4.3.3 Plano de amostragem dupla
1D7DEHODGD1%5REVHUYDUTXHSDUDRFyGLJR
literal de tamanho de amostra D e um valor de NQA de 3DUDLQVSHomRQRUPDOVmRHQFRQWUDGRVQD7DEHODGD
2,5%, uma flecha aponta para cima indicando que o ta- NBR 5426 os planos de amostragem dupla.
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TPERS HI EQSWXVEKIQ HYTPE GSQ VMWGSW HI
EQSWXVEKIQ IWWIRGMEPQIRXI IUYMZEPIRXIW ESW 8ERXS RE 2&6 WIËÇS GSQS RE
HE EQSWXVEKIQ WMQTPIW ZIV HS WI 2&6 WIËÇS WÇSXIGMHEWGSRWMHIVEËÙIWIQXSVRS
KYMRXI QSHS WÇS VIXMVEHEW HS PSXI ES EGEWS HSWXMTSWHIEQSWXVEKIQIHSWGSVVIWTSRHIRXIWXEQERLSW
YRMHEHIW 7I JSV IRGSRXVEHE RS QÅ\MQS HIEQSWXVE%WGYVZEWHIGSVVIWTSRHÎRGMEJSVEQPIZERXEHEW
YQEHIJIMXYSWEEGIMXEVSPSXIWIJSVIQIRGSR TEVE MPYWXVEV S TSXIRGMEP HI VIHYËÇS RE UYERXMHEHI HI
XVEHEW UYEXVS SY QEMW HIJIMXYSWEW VINIMXEV S MRWTIËÇS RIGIWWÅVME UYERHS WÇS YWEHSW SW TPERSW HI
PSXI7IJSVIQIRGSRXVEHEWHYEWSYXVÎWHIJIM EQSWXVEKIQ HYTPE I QÞPXMTPE RS PYKEV HS TPERS HI
XYSWEW ES EGEWS HS PSXI RSZE EQSWXVE HI EQSWXVEKIQWMQTPIWHIVMWGSIUYMZEPIRXI%GSRWXVYËÇSI
YRMHEHIW 7I RE EQSWXVE EGYQYPEHE YXMPMÊËÇS HIWXEW GYVZEW WIVÇS HMWGYXMHEW RSW MXIRW
! YRMHEHIW JSVIQ IRGSRXVEHEW WYFWIUàIRXIW
RS QÅ\MQS UYEXVS HIJIMXYSWEW EGIMXEV S PSXI
'YVZEWHSXEQERLSQÍHMSHIEQSWXVE
WI JSVIQ IRGSRXVEHEW GMRGS SY QEMW HIJIM
XYSWEWVINIMXEVSPSXIGSRJSVQIMRHMGESUYEHVS 3WTIUYIRSWKVÅJMGSWRE8EFIPEHE2&6IWXÇS
EWIKYMV HMWTSWXSWHIEGSVHSGSQXSHSWSWRÞQIVSWHIEGIMXEËÇS
IRGSRXVEHSW RSW TPERSW HI EQSWXVEKIQ WMQTPIW TEVE
8EQERLS 2ÞQIVS 2ÞQIVS MRWTIËÇSRSVQEPIWIZIVE G! 2ÇSLÅ
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EGYQYPEHE G ! 2S IM\S ZIVXMGEP HI GEHE YQ HSW KVÅJMGSW HE
8EFIPEHE2&6IWXÅMRHMGEHSSXEQERLSHEEQSWXVE
IQ XIVQSW HI XEQERLS HI EQSWXVE WMQTPIW R 3 ZEPSV
RYQÍVMGSHIRÍIRGSRXVEHSREW8EFIPEWSYHE2&6
GSVVIWTSRHIRHS ES G×HMKS PMXIVEP HI XEQERLS HI
4PERSWHIEQSWXVEKIQQÞPXMTPE EQSWXVE7ITSVI\IQTPSJSVETPMGEHSSG×HMKSPMXIVEPHI
XEQERLS HI EQSWXVE w0x IRXÇS R ! R !
2E8EFIPEHE2&6WÇSIRGSRXVEHSWSWTPERSWHI R!IR!2SIM\SLSVM^SRXEPHIGEHEYQHSW
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wRTxMWXS Í S XEQERLSHI EQSWXVE R QYPXMTPMGEHSTIPE
)\IQTPS &EWIEHSEMRHEIQSFXÍQWISWIKYMRXI JVEËÇSHIJIMXYSWSREEQSWXVE T 3RÞQIVSIWTIVEHSHI
TPERSHIEQSWXVEKIQQÞPXMTPEIUYMZEPIRXIWÇS HIJIMXYSWEWREEQSWXVEVIXMVEHEHSPSXIGYNEUYEPMHEHIWINE
VIXMVEHEW YRMHEHIW HS PSXI ES EGEWS WI MKYEP ES 25% TSHI WIV GSQTYXEHS QYPXMTPMGERHSWI S
XVÎW SY QEMW HIJIMXYSWEW JSVIQ IRGSRXVEHEW XEQERLS HI EQSWXVE TIPS ZEPSV IWTIGMJMGEHS HS 25%
VINIMXEV S PSXI WI JSVIQ IRGSRXVEHEW HYEW SY MWXSÍR25%)WXIWGÅPGYPSWJSVEQJIMXSWTEVEXSHSWSW
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XVEHIYRMHEHIWESEGEWSHSPSXI TEVEIWXI VIWYPXEHSWIWXÇSMRHMGEHSWTSVMRXIVQÍHMSHIYQETIUYIRE
I\IQTPS RÇS Í TSWWÑZIP EGIMXEËÇS HS PSXI RE WIXEESPSRKSHSIM\SLSVM^SRXEPRSWKVÅJMGSWHE8EFIPE
TVMQIMVE EQSWXVEKIQ 7I REW TVMQIMVEW HYEW HE2&6%PMRLEVIXELSVM^SRXEPRETEVXIWYTIVMSVHI
EQSWXVEW EQSWXVEEGYQYPEHEHI! GEHEKVÅJMGSRE8EFIPEHE2&6MPYWXVESJEXSHI
YRMHEHIW RÇSWIIRGSRXVEVRIRLYQETIËEHI UYI S XEQERLS QÍHMS HI EQSWXVE TEVE TPERSW HI
JIMXYSWE EGIMXEV S PSXI WI XMZIVIQ WMHS IR EQSWXVEKIQWMQTPIWTIVQERIGIGSRWXERXIMRHITIRHIRXI
GSRXVEHEW XVÎW SY QEMW HIJIMXYSWEW VINIMXEV S HE UYEPMHEHI HS TVSHYXSUYI IWXÅ WIRHSMRWTIGMSREHS
PSXIWIJSVIQIRGSRXVEHEWYQESYHYEWVIXMVEV )RXVIXERXSEGYVZEGSQEHIWMKREËÇSwHYTPExMRHMGEUYIS
YQE XIVGIMVE EQSWXVE HI YRMHEHIW ES RÞQIVSXSXEPHIYRMHEHIWEWIVMRWTIGMSREHSERXIWUYIWI
EGEWSIEWWMQTSVHMERXI'SRXMRYEWISTVS HIGMHEEGIMXEVSYVINIMXEVSPSXIUYERHSWIYWETPERSHI
GIWWS EXÍ UYI WI TSWWE HIGMHMV EGIMXEV SY VI EQSWXVEKIQHYTPEÍYQTSYGSQIRSVUYISRÞQIVSUYI
NIMXEVSPSXI4EVEGLIKEVEIWWEHIGMWÇSTSHI WIVMEMRWTIGMSREHSWIJSWWIYWEHEEQSWXVEKIQWMQTPIW
WIJEÎVRSQÅ\MQSWIXIEQSWXVEKIRWGSRJSV 3RÞQIVSXSXEPHIYRMHEHIWEWIVMRWTIGMSREHSTSVYQ
QIMRHMGESUYEHVSEWIKYMV TPERSHIEQSWXVEKIQHYTPEÍQIHMHSIQXIVQSWHIJVEËÇS
HS XEQERLS HE EQSWXVEWMQTPIW R GSVVIWTSRHIRXI RS
8EQERLS 2ÞQIVSHI 2ÞQIVS IM\SZIVXMGEP IZEVMEGSQEUYEPMHEHIHSTVSHYXS4SHIWIV
HIEQSWXVE EGIMXEËÇS HIVINIMËÇS JIMXEYQEMRXIVTVIXEËÇSWMQMPEVTEVEEGYVZEHIRSQMREHE
EGYQYPEHE wQÞPXMTPExGSQTEVERHSWISWXEQERLSWQÍHMSWHIEQSWXVE
TEVETPERSWHIEQSWXVEKIQQÞPXMTPEGSQSWTPERSWHI
%
EQSWXVEKIQWMQTPIWIHYTPE3WKVÅJMGSWHE8EFIPEHE
2&6 TSHIQ WIV YWEHSW TSVXERXS TEVE GEPGYPEV E
VIHYËÇS HE UYERXMHEHIW HI MRWTIËÇS UYI SGSVVIVÅ IQ
QÍHMEUYERHSWIYWEQSWTPERSWHIEQSWXVEKIRWHYTPSW
SYQÞPXMTPSWIQZI^HSWTPERSWHIEQSWXVEKIQWMQTPIW
5YERHS E UYEPMHEHI VIEP HS PSXI Í QIPLSV UYI S 25%
IWTIGMJMGEHSEVIHYËÇSHEUYERXMHEHIHIMRWTIËÇSTSHI
WIVETVIGMÅZIPTVMRGMTEPQIRXITEVEKVERHIWRÞQIVSWHI
%
% EGIMXEËÇS RÇS Í TSWWÑZIP RE TVMQIMVE EQSWXVE
EGIMXEËÇS2EQEMSVMEHSWGEWSWSWTPERSWHIEQSWXVEKIQ
TSVUYISWIYXEQERLSEGYQYPEHSRÇSÍWYJMGMIRXI QÞPXMTPEVIUYIVIQYQRÞQIVSEMRHEQIRSVHIYRMHEHIWE
TEVE KEVERXMV E UYEPMHEHI HI TVSHYXS HIWINE WIVIQMRWTIGMSREHEWHSUYISWTPERSWHIEQSWXVEKIQ
HE 25% HYTPE
)\IQTPS 7YTSRLEYQXEQERLSHIPSXIIRÑZIPHIMRWTI 6IKMQIHIMRWTIËÇS

ËÇS XEMW UYI S G×HMKS PMXIVEP HI XEQERLS HI
EQSWXVE w0x TSWWE WIV ETPMGEHS 'SRWMHIVI S 3WTPERSWHIEQSWXVEKIQHE2&6IWXEFIPI
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RSVQEP RS GSQIËS HE TVSHYËÇS 2E 8EFIPE TSWWÑZIMWHIJIMXSWVIKMQIRSVQEPVIKMQIWIZIVSIVIKMQI
HE2&6IRGSRXVEWIXEQERLSHIEQSWXVE EXIRYEHS )WXIW RÑZIMW HI WIZIVMHEHI HI MRWTIËÇS WÇS
R!IRÞQIVSHIEGIMXEËÇS%G!7IE HMWGYXMHSW IQ XIVQSW KIVEMW RE 2&6 2E
UYEPMHEHI HE TVSHYËÇS IWXMZIV RS 25% IQ 2&6SWTPERSWHIEQSWXVEKIQWÇSIWXMTYPEHSWTEVE
QÍHMESRÞQIVSIWTIVEHSHIHIJIMXYSWEWIQ IWXIWXVÎWRÑZIMWHIWIZIVMHEHIHIMRWTIËÇSITEVESWXVÎW
GEHEEQSWXVEKIQWMQTPIWÍGSQTYXEHSGSQS XMTSWHITPERSWHIEQSWXVEKIQWMQTPIWHYTPSIQÞPXMTPS
R 25% ! ! )WXI RÞQIVS 3WXVÎWGSQGSRNYRXSJSVQEQRSZIHMJIVIRXIWGSQFMREËÙIW
IWTIVEHSHIHIJIMXYSWEWÍMRHMGEHSGSQSYQE HITPERSWHIEQSWXVEKIQMRHITIRHIRXIQIRXIHSRÑZIPHI
JPIGLEZIVXMGEP GYVXE RS KVÅJMGSTEVE G ! RE MRWTIËÇSTVIWGVMXS RÑZIPKIVEPHIMRWTIËÇSSYRÑZIPIWTIGMEP
8EFIPEHE2&60IRHSWIZIVXMGEPQIR HIMRWTIËÇS
XIEGMQEHIWXEJPIGLEIQGEHEGYVZEIHITSMW
LSVM^SRXEPQIRXIRSIM\SZIVXMGEPHSKVÅJMGSZIVM
JMGEWI IQ QÍHME UYI YQ TPERS HI EQSWXVE -RWTIËÇSWIZIVE
KIQ HYTPE RIGIWWMXEVME HI HEW YRMHEHIW
UYIWIVMEQMRWTIGMSREHEWYWERHSWIYQTPERS 7IQTVIUYIJSVRIGIWWÅVMSSTVSGIHMQIRXSHIMRWTIËÇS
HI EQSWXVEKIQ WMQTPIW I UYI S TPERS HI WIZIVE S TPERSHI EQSWXVEKIQÍSFXMHSHEW 8EFIPEW
EQSWXVEKIQ QÞPXMTPE TVIGMWEVME HI GIVGE HI EQSWXVEKIQWMQTPIW EQSWXVEKIQHYTPE SY EQSW
HEW YRMHEHIW UYI WIVMEQ MRWTIGMSREHEW XVEKIQQÞPXMTPE HE2&63VIWYPXEHSKIVEPHETEW
YWERHSWI YQ TPERS HI EQSWXVEKIQ WMQTPIW WEKIQ HI MRWTIËÇS RSVQEP TEVEMRWTIËÇS WIZIVE WIVÇS
%T×WGSRWMHIVEËÙIWWSFVISXIQTSHIMRWTIËÇS QIRSVIWUYISWHEMRWTIËÇSRSVQEPTEVESQIWQSG×
VIGYVWSW TEVE EVQEÎREKIQ HI TVSHYXS HMKSPMXIVEPHIXEQERLSHIEQSWXVEISQIWQS25%
QERYXIRËÇSHIVIKMWXVSWHIMRWTIËÇSISYXVSW
JEXSVIWEHQMRMWXVEXMZSWHIGMHMYWIYWEVYQTPE
)\IQTPS 2SUYEHVSEWIKYMVTSHIWIZIVMJMGEVUYITEVE
RSHIEQSWXVEKIQHYTPSIQZI^HIYQTPERS
S G×HMKS PMXIVEP HI XEQERLS HI EQSWXVE w/x I
HI EQSWXVEKIQ WMQTPIW HI YRMHEHIW HI
25%! SWRÞQIVSWHIEGIMXEËÇSIHIVI
GEHEPSXI3TPERSHIEQSWXVEKIQHYTPSEHS
NIMËÇSTEVEMRWTIËÇSWIZIVEWÇSQIRSVIWUYI
XEHS JSM S HE 8EFIPE HE 2&6 TEVE S
SWRÞQIVSWHIEGIMXEËÇSIVINIMËÇSTEVEEMRW
G×HMKSPMXIVEPHIXEQERLSHIEQSWXVEw0xI25%
TIËÇS RSVQEP TEVE SW HMJIVIRXIW TPERSW HI
HI EWEFIV
EQSWXVEKIQ
8EQERLS 2ÞQIVS 2ÞQIVS
HEEQSWXVE HIEGIMXEËÇS HIVINIMËÇS
EGYQYPEHE

'×HMKSPMXIVEP/25%!
4PERSHI 8EQERLSHEEQSWXVE 2SVQEP 7IZIVE

EQSWXVEKIQ EGYQYPEHE
%G 6I %G 6I
7MQTPIW
(YTPS

%

1ÞPXMTPS

%
%GIMXEËÇSRÇSÍTSWWÑZIPTEVEIWXIXEQERLSHIEQSWXVETSVUYIRÇSÍWYJMGMIRXIQIRXIKVERHITEVEKEVERXMVEUYEPMHEHIHITVSHYXS
HIWINEHE 25%
-RWTIËÇSEXIRYEHE XVEKIQHYTPSWGSRXMHSWRSWTPERSWHIG×HMKSw(x
IQHMERXIITEVESWTPERSWHIEQSWXVEKIQQÞPXM
7IQTVIUYIWII\MKMVEETPMGEËÇSHIMRWTIËÇSEXIRYEHES TPSWHIG×HMKSPMXIVEPw*xIQHMERXI
TPERSHIEQSWXVEKIQÍSFXMHSHE8EFIPE EQSWXVEKIQ
F SWRÞQIVSWHIEGIMXEËÇSIVINIMËÇSWÇSVIHY^MHSW
WMQTPIW 8EFIPE EQSWXVEKIQ HYTPE SY 8EFIPE
ESTVSGIHIVWIEGSQYXEËÇS HIMRWTIËÇS RSVQEP
EQSWXVEKIQQÞPXMTPE XSHEWHE2&63WVIWYPXEHSW
TEVE EXIRYEHE )WXE VIHYËÇS RSW RÞQIVSW HI
HEGSQYXEËÇSHEMRWTIËÇSRSVQEPTEVEMRWTIËÇSEXIRYEHE
EGIMXEËÇSRÇSÍXÇSKVERHITEVEXSHSWSWXMTSWHI
WÇSSWWIKYMRXIW
TPERSWHIEQSWXVEKIQ WMQTPIWHYTPSIQÞPXMTPS
GSQSEVIHYËÇSHI RSWXEQERLSWHEWEQSWXVEW
E SXEQERLSHEEQSWXVEÍVIHY^MHS%VIHYËÇSGSV -WXS QSWXVE UYI QEMSVIW VMWGSW IWXÇS PMKEHSW E
VIWTSRHIRXIÍHIETVS\MQEHEQIRXI TEVEXSHSW QIRSVIWXEQERLSWHIEQSWXVE
SW XEQERLSW HI EQSWXVE TEVE TPERSW HI
EQSWXVEKIQWMQTPIWI\GIXSTEVESWG×HMKSWPMXI )\IQTPS 3WXEQERLSWHIEQSWXVEWSWRÞQIVSWHIEGIM
VEMW%I&-HÎRXMGEVIHYËÇSMWXSÍHIETVS\MQEHE XEËÇSIVINIMËÇSTEVEXEQERLSHIEQSWXVEGSQ
QIRXI SFWIVZEWI RSW XEQERLSW HI EQSW G×HMKSPMXIVEPw/xIGSQYQ25%! TSHIQ
XVEWESGSQYXEVWIHIMRWTIËÇSRSVQEPTEVEMRWTI WIV GSQTEVEHSW IRXVIEMRWTIËÇS EXIRYEHEI
ËÇSEXIRYEHEUYERHSETPMGEHSWTPERSWHIEQSW RSVQEPIHIQSRWXVEHSWEWIKYMV
'×HMKSPMXIVEP/25%!
8EQERLSHIEQSWXVE 2ÞQIVSHIEGIMXEËÇS 2ÞQIVSHIVINIMËÇS

4PERSHIEQSWXVEKIQ EGYQYPEHS
2SVQEP %XIRYEHS 2SVQEP %XIRYEHS 2SVQEP %XIRYEHS
7MQTPIW
(YTPS

%

1ÞPXMTPS

%
%GIMXEËÇSRÇSÍTSWWÑZIPGSQIWXIXEQERLSHIEQSWXVETSVRÇSWIVWYJMGMIRXIQIRXIKVERHITEVEEWWIKYVEVEUYEPMHEHIHIWINEHE
7MWXIQEHIGSQYXEËÇS ZIV%TÎRHMGI )\IQTPS 7YTSRLE UYI SW PSXIW MRWTIGMSREHSW IWXINEQ

IQ SVHIQ GSRWIGYXMZE HI VIGIFMQIRXS I UYI
3W WIKYMRXIW TVSGIHMQIRXSW HIZIQ WIV YWEHSW E MRWTIËÇS RSVQEP WINE IWXEFIPIGMHE RS MRÑGMS
WIQTVI UYI JSV HIWINÅZIP GSQYXEVWI HI YQ VIKMQI HI HEMRWTIËÇS7ISIPSXIWVIGIFMHSWJSVIQ
MRWTIËÇS RSVQEPWIZIVSSYEXIRYEHS TEVESYXVS7×Í VINIMXEHSW HIZMHS E YQE GPEWWI IWTIGÑJMGE HI
TSWWÑZIPGSQYXEVWIHIWIZIVSTEVEEXIRYEHSSYZMGIZIVWE HIJIMXSW E MRWTIËÇS WIZIVE HIZI WIV ETPMGEHE
GSQ E GSRHMËÇS HI TVMQIMVEQIRXI GSQYXEVWI TEVE E E TEVXMV HS PSXI TEVE EUYIPE GPEWWI HI
MRWTIËÇSRSVQEP HIJIMXSW
-RÑGMSHIMRWTIËÇS (IWIZIVETEVERSVQEP
9WEWISVIKMQIRSVQEPIQXSHEMRWTIËÇSMRMGMEP4IVQMWWÇS 5YERHSIWXMZIVWIRHSETPMGEHEEMRWTIËÇSWIZIVEERSV
TEVEMRMGMEVWISTVSKVEQEHIMRWTIËÇSXERXSIQVIKMQI QEPHIZIVÅWYFWXMXYÑPEWIGMRGSPSXIWGSRWIGYXMZSWXMZIVIQ
WIZIVSGSQSEXIRYEHSTSHIWIVTVIWGVMXERSWHSGYQIRXSW WMHSETVSZEHSWREMRWTIËÇSSVMKMREP
VIPEXMZSWEGSQTVEIRGSQIRHETVSNIXSSYTSVEGSVHSIRXVI
EWTEVXIWMRXIVIWWEHEWREMRWTIËÇS )\IQTPS 4VSWWIKYMRHSGSQSI\IQTPSERXIVMSVWYTSRLE
UYISWPSXIWEXÍMRGPYWMZIJSVEQETVSZE
(IRSVQEPTEVEMRWTIËÇSWIZIVE HSWREMRWTIËÇSSVMKMREP SWPSXIWIETVI
WIRXEHSWTEVEVIMRWTIËÇSRÇSIWXÇSEUYMMRGPYÑ
5YERHSEMRWTIËÇSRSVQEPIWXMZIVWIRHSETPMGEHEWIVÅ HSW %MRWTIËÇSRSVQEPGSQIËEVÅEWIVETPMGE
RIGIWWÅVMSTEWWEVTEVEMRWTIËÇSWIZIVEWIIRXVIGMRGS HE E TEVXMV HS PSXI HIWHI UYI SW PSXIW HI
PSXIWGSRWIGYXMZSWHSMWXMZIVIQWMHSVINIMXEHSWREMRWTI RÞQIVS EXÍ GSRWMWXEQ IQ GMRGS PSXIW
ËÇSSVMKMREP 2ÇSWIVÇSGSQTYXEHSWTEVEIJIMXSHIWXIMXIQ GSRWIGYXMZSW I XSHSW IPIW XIRLEQ WMHS ETVS
SWPSXIWVIETVIWIRXEHSWTEVEMRWTIËÇS ZEHSW
(IRSVQEPTEVEEXIRYEHS XI
)WXERHSIQETPMGEËÇSEMRWTIËÇSRSVQEPEEXIRYEHEHIZIVÅ -RXIVVYTËÇSHEMRWTIËÇS
WIVYWEHEHIWHIUYIWINEQWEXMWJIMXEWXSHEWEWWIKYMRXIW
7IIZIRXYEPQIRXIHI^PSXIW SYSYXVSRÞQIVSHIPSXIWE
GSRHMËÙIW
GVMXÍVMS HS VIWTSRWÅZIP TIVQERIGIVIQ IQ VIKMQI HI
MRWTIËÇS WIZIVE VIGSQIRHEWI MRXIVVSQTIV E MRWTIËÇS
E UYISWHI^PSXIWTVIGIHIRXIW SYQEMWGSRJSVQI
IJIXYEHE WSF EW HMVIXVMÎW HE 2&6 EXÍ UYI WINEQ
MRHMGEHS IQ RSXE RS TÍ HE 8EFIPE HE
EHSXEHEWTVSZMHÎRGMEWTEVEETVMQSVEQIRXSHEUYEPMHEHI
2&6 XIRLEQ WMHS WYFQIXMHSW Ä MRWTIËÇS
HSTVSHYXS)RXVIXERXSWISJSVRIGIHSVXIQYQI\GIPIRXI
RSVQEPIRIRLYQXIRLEWMHSVINIMXEHS
LMWX×VMGS HE UYEPMHEHI TEVE TVSHYXSW WMQMPEVIW S 25%
F UYERHS S RÞQIVS XSXEP HI YRMHEHIW HIJIMXYSWEW IWTIGMJMGEHSHIZIWIVMRZIWXMKEHS
IRGSRXVEHS REW EQSWXVEW HSW HI^ SY QEMW PSXIW 516I0516
TVIGIHIRXIWWYFQIXMHSWÄMRWTIËÇSRSVQEPIRÇS
VINIMXEHSWJSVMKYEPSYQIRSVHSUYISRÞQIVSPMQMXI -RJSVQEËÙIWKIVEMWEGIVGEHE516 5YEPMHEHI1Í
HEHSRE8EFIPEHE2&67IEQSWXVEKIRW HME6IWYPXERXI IHE0516 0MQMXIHI5YEPMHEHI1ÍHME
HYTPESYQÞPXMTPEWIWXÇSWIRHSETPMGEHEWHIZIWIV 6IWYPXERXI WÇSHEHEWRE2&6%2&6JSVRIGI
GSQTYXEHSSRÞQIVSXSXEPHIYRMHEHIWHIJIMXYSWEW SWJEXSVIWUYITSHIQWIVYWEHSWTEVEHIXIVQMREVS0516
IRGSRXVEHSIQXSHEWEWEQSWXVEWTEVEGSQTEVEËÇS TEVEUYEPUYIVTPERSHIEQSWXVEKIQJSVRIGMHSWINERSVQEP
GSQSWRÞQIVSWTVIZMWXSWRE8EFIPEHE2&6 SYWIZIVS 8EFIPEWIHE2&6VIWTIGXMZEQIRXI
3WHEHSWHIWXEW8EFIPEWTSHIQWIVYWEHSWTIPSWQIRSW
HI HSMW QSHSW GSRJSVQI I\IQTPMJMGEHS RSW MXIRW
G UYERHSETVSHYËÇSWIHIWIRZSPZIGSQVIKYPEVMHEHI WYFWIUàIRXIW
)\IQTPS 'SRXMRYERHS GSQ S ÞPXMQS I\IQTPS WYTSRLE (IXIVQMREËÇSHS0516

UYISWPSXIWHIRÞQIVSEXÍMRGPYWMZIJS
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