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RESOLUÇÃO Nº 243, DE 22 DE JUNHO DE 2007
Art. 3º Os órgãos e entidades de trânsito terão até 30 de junho de 2008 para se adequarem
ao disposto nesta Resolução.
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1. APRESENTAÇÃO
São apresentados para cada sinal e sinalizações especiais: seu significado, princípios
de utilização, posicionamento na via, exemplos de aplicação, relacionamento com outras
sinalizações e dimensões.
Apresentação 1
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XPDLQWHUVHomRHPFtUFXORURWDWyULDQDTXDODFLUFXODomRpIHLWDQR
VHQWLGRDQWLKRUiULR
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRTXDQGRH[LVWLUXPDLQWHUVHomRHPTXHDFRQILJXUDomR
XWLOL]DomR JHRPpWULFDRXDVLQDOL]DomRKRUL]RQWDOREULJXHRPRYLPHQWRFLUFXODU
QRVHQWLGRDQWLKRUiULRGHGLItFLOSHUFHSomRjGLVWkQFLDTXHSRVVD
FRPSURPHWHUDVHJXUDQoDGRVXVXiULRVGDYLD
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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6LQDLVGH$GYHUWrQFLD±,QWHUVHo}HV
5HODFLRQDPHQWR 'HYHDQWHFHGHUDVLQDOL]DomRGH5HJXODPHQWDomR5±³6HQWLGR
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3ULQFtSLRVGH 'HYH VHU XWLOL]DGR TXDQGR H[LVWLU VHPiIRUR DGLDQWH HP VLWXDo}HV
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GHSDVVDJHP
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3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
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GD SODFD D GLUHLWD QmR DSUHVHQWHP ERDV FRQGLo}HV GH YLVLELOLGDGH
HVWHVLQDOSRGHVHUUHSHWLGRRXFRORFDGRDHVTXHUGD
2 ORFDO GR VHPiIRUR D VHU FRQVLGHUDGR SDUD ILQV GH FiOFXOR GD
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6LQDLVGH$GYHUWrQFLD±&RQWUROHGHWUiIHJR
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DSOLFDomR
6LQDLVGH$GYHUWrQFLD±&RQWUROHGHWUiIHJR
3DUDGDREULJDWyULDjIUHQWH
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
XPVLQDO5±³3DUDGDREULJDWyULD´
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRTXDQGRQmRVmRDWHQGLGDVDVFRQGLo}HVPtQLPDV
XWLOL]DomR GH YLVLELOLGDGH SDUD R VLQDO 5 ± ³3DUDGD REULJDWyULD´ GH IRUPD D
SHUPLWLUXPDGHVDFHOHUDomRVHJXUDDWpDSDUDGDWRWDOGRYHtFXOR
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GD SODFD D GLUHLWD QmR DSUHVHQWHP ERDV FRQGLo}HV GH YLVLELOLGDGH
HVWHVLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
6LQDLVGH$GYHUWrQFLD±&RQWUROHGHWUiIHJR
,QWHUIHUrQFLDGHWUDQVSRUWH
2 JUXSR GH VLQDLV VREUH D LQWHUIHUrQFLD GH WUDQVSRUWH HVWi RUJDQL]DGR FRPR DSUHVHQWD R
TXDGURUHVXPRDVHJXLU
6LQDO
%RQGH $
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3DVVDJHPGHQtYHOVHPEDUUHLUD $
3DVVDJHPGHQtYHOFRPEDUUHLUD $
&UX]GH6DQWR$QGUp $
6LQDLVGH$GYHUWrQFLD±,QWHUIHUrQFLDGHWUDQVSRUWH
%RQGH
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
FUX]DPHQWRRXFLUFXODomRGHERQGHV
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRVHPSUHTXHH[LVWLUQDYLDXPDLQWHUVHomRRXWUHFKR
XWLOL]DomR FRPFLUFXODomRGHERQGH
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 1DVVLWXDo}HVHPTXHDYLDFUX]DDOLQKDGHERQGHGHYHVHUXWLOL]DGR
FRPRXWUDV RVLQDO5RXVHPiIRUR
VLQDOL]Do}HV
1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
6LQDLVGH$GYHUWrQFLD±,QWHUIHUrQFLDGHWUDQVSRUWH
3RQWHPyYHO
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
XPDSRQWHPyYHO
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRVHPSUHTXHH[LVWLUDSRVVLELOLGDGHGHLQWHUUXSomR
XWLOL]DomR GDYLDSRUXPDSRQWHPyYHO
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
([HPSORGH
DSOLFDomR
6LQDLVGH$GYHUWrQFLD±,QWHUIHUrQFLDGHWUDQVSRUWH
&UX]DPHQWRVURGRIHUURYLiULRV
3DVVDJHPGHQtYHOFRPEDUUHLUD $
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
XPFUX]DPHQWRFRPOLQKDIpUUHDHPQtYHOVHPEDUUHLUD
2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
XPFUX]DPHQWRFRPOLQKDIpUUHDHPQtYHOFRPEDUUHLUD
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
([HPSORVGH
DSOLFDomR
6LQDLVGH$GYHUWrQFLD±,QWHUIHUrQFLDGHWUDQVSRUWH
5HODFLRQDPHQWR 'HYHDQWHFHGHURVLQDO$±³&UX]GH6DQWR$QGUp´
FRPRXWUDV
VLQDOL]Do}HV
6LQDLVGH$GYHUWrQFLD±,QWHUIHUrQFLDGHWUDQVSRUWH
&UX]GH6DQWR$QGUp
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDQRORFDOGH
FUX]DPHQWRFRPOLQKDIpUUHDHPQtYHO
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRVHPSUHTXHH[LVWLUXPFUX]DPHQWRURGRIHUURYLiULR
XWLOL]DomR HPQtYHO
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
([HPSORGH
DSOLFDomR
6LQDLVGH$GYHUWrQFLD±,QWHUIHUrQFLDGHWUDQVSRUWH
5HODFLRQDPHQWR 'HYH VHU SUHFHGLGR SHOR VLQDO $ ± ³3DVVDJHP GH QtYHO VHP
FRPRXWUDV EDUUHLUD´ RX$ ± ³3DVVDJHP GH QtYHO FRP EDUUHLUD´ 4XDQGR DV
VLQDOL]Do}HV FRQGLo}HVGRSDYLPHQWRSHUPLWHPGHYHVHUGHPDUFDGDDVLQDOL]DomR
KRUL]RQWDOGH
xOLQKDVGHUHWHQomR
xSURLELomRGHXOWUDSDVVDJHPHRXWUDQVSRVLomR
xVtPEROR&UX]GH6DQWR$QGUp
'HYH VHU DFRPSDQKDGR GR VLQDO 5 ± ³3DUDGD REULJDWyULD´ RX GH
VLQDOL]DomRVHPDIyULFD
6LQDLVGH$GYHUWrQFLD±,QWHUIHUrQFLDGHWUDQVSRUWH
&RQGLo}HVGDVXSHUItFLHGDSLVWD
(VVH JUXSR p FRPSRVWR SRU WUrV VLQDLV UHIHUHQWHV jV FRQGLo}HV GD VXSHUItFLH GD SLVWD
DSUHVHQWDGRVDVHJXLU
6LQDO
3LVWDLUUHJXODU $
6DOLrQFLDRXORPEDGD $
'HSUHVVmR $
6LQDLVGH$GYHUWrQFLD±&RQGLo}HVGDVXSHUItFLHGDSLVWD
3LVWDLUUHJXODU
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
XPWUHFKRGHSLVWDFRPVXSHUItFLHLUUHJXODU
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRTXDQGRDVXSHUItFLHGDSLVWDIRUWmRLUUHJXODUTXH
XWLOL]DomR SRVVDDIHWDUDVHJXUDQoDGRVXVXiULRVGDYLD
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
([HPSORGH
DSOLFDomR
5HODFLRQDPHQWR 1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
6LQDLVGH$GYHUWrQFLD±&RQGLo}HVGDVXSHUItFLHGDSLVWD
Saliência ou lombada
Exemplo de
aplicação
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
XPDGHSUHVVmRQDSLVWD
3ULQFtSLRVGH 'HYH VHU XWLOL]DGR TXDQGR H[LVWLU GHSUHVVmR GH GLItFLO SHUFHSomR
XWLOL]DomR TXH SRVVD DIHWDU D VHJXUDQoD GRV RFXSDQWHV GR YHtFXOR H GHPDLV
XVXiULRVGDYLD
(PLQWHUVHo}HVGHYLDVXUEDQDVDVYDOHWDVSDUDGUHQDJHPGHYHP
VHUVLQDOL]DGDVFRPRGHSUHVVmRVRPHQWHTXDQGRFRQVWDWDGRULVFRD
VHJXUDQoDYLiULD
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
([HPSORGH
DSOLFDomR
5HODFLRQDPHQWR 1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
6LQDLVGH$GYHUWrQFLD±&RQGLo}HVGDVXSHUItFLHGDSLVWD
3HUILOORQJLWXGLQDO
e R JUXSR GRV VLQDLV TXH DOHUWDP RV FRQGXWRUHV GH YHtFXORV VREUH DV DOWHUDo}HV GH
FRQILJXUDomRGDSLVWD
'HFOLYHHDFOLYHDFHQWXDGR
$FOLYHDFHQWXDGR $E
6LJQLILFDGR 2VVLQDLV$DH$EDGYHUWHPRXVXiULRGDYLDGDH[LVWrQFLD
DGLDQWHGHXPGHFOLYHRXDFOLYHDFHQWXDGRVUHVSHFWLYDPHQWH
3ULQFtSLRVGH 'HYHP VHU XWLOL]DGRV VHPSUH TXH H[LVWLU XP GHFOLYH RX DFOLYH
XWLOL]DomR DFHQWXDGRTXHSRVVDFRPSURPHWHUDVHJXUDQoDGRVRFXSDQWHVGRV
YHtFXORVRXGHPDLVXVXiULRVGDYLD
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
6LQDLVGH$GYHUWrQFLD±3HUILOORQJLWXGLQDO
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6LQDLVGH$GYHUWrQFLD±6LWXDomRGHULVFRHYHQWXDO
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6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
DHURSRUWRRXDHUyGURPRSUy[LPRjYLD
3ULQFtSLRVGH 'HYH VHU XWLOL]DGR VHPSUH TXH DHURQDYHV YRDQGR D EDL[D DOWXUD
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GRVFRQGXWRUHVGHYHtFXORV
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDVFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 1mRKi
FRPRXWUDV
VLQDOL]Do}HV
6LQDLVGH$GYHUWrQFLD±6LWXDomRGHULVFRHYHQWXDO
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6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWHGH
WUHFKRGHYLDDRORQJRGRTXDORFRUUHIUHTHQWHPHQWHYHQWRODWHUDO
IRUWH
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRVHPSUHTXHH[LVWLUWUHFKRGHYLDVXMHLWRDIRUWHV
XWLOL]DomR YHQWRVODWHUDLVTXHSRVVDPFRPSURPHWHUDHVWDELOLGDGHGRYHtFXOR
UHSUHVHQWDQGRULVFRjVHJXUDQoDGRVXVXiULRVGDYLD
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDVFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 1mRKi
FRPRXWUDV
VLQDOL]Do}HV
6LQDLVGH$GYHUWrQFLD±6LWXDomRGHULVFRHYHQWXDO
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HFULDQoDV
$VHJXLURVVLQDLVHVWmRGHVFULWRVFRPDVUHVSHFWLYDVFDUDFWHUtVWLFDV
6XEJUXSR 6LQDO
3DVVDJHPVLQDOL]DGDGH 3DVVDJHPVLQDOL]DGDGH
$E
FLFOLVWDV FLFOLVWDV
7UkQVLWRFRPSDUWLOKDGRSRU 7UkQVLWRFRPSDUWLOKDGRSRU
$F
FLFOLVWDVHSHGHVWUHV FLFOLVWDVHSHGHVWUHV
3DVVDJHPVLQDOL]DGDGH 3DVVDJHPVLQDOL]DGDGH
$E
SHGHVWUHV SHGHVWUHV
3DVVDJHPVLQDOL]DGDGH 3DVVDJHPVLQDOL]DGDGH
$E
HVFRODUHV HVFRODUHV
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
7UkQVLWRGHFLFOLVWDV
6LJQLILFDGR 2VLQDO$DDGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWH
GH WUHFKR GH SLVWD DR ORQJR GR TXDO FLFOLVWDV FLUFXODP SHOD YLD RX
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3ULQFtSLRVGH 'HYH VHU XWLOL]DGR VHPSUH TXH RFRUUHU FLUFXODomR IUHTHQWH RX
XWLOL]DomR WUDYHVVLDQmRVLQDOL]DGDGHFLFOLVWDVQDYLD
3RVLFLRQDPHQWR $SODFDGHYHVHUFRORFDGDQRODGRGLUHLWRGDYLDSLVWDGHDFRUGRFRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
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GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
3DVVDJHPVLQDOL]DGDGHFLFOLVWDV
6LJQLILFDGR 2VLQDO$EDGYHUWHRVFRQGXWRUHVGDH[LVWrQFLDDGLDQWHGHIDL[D
VLQDOL]DGDSDUDWUDYHVVLDGHFLFOLVWDV
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRHPYLDVLQWHUFHSWDGDVSRUFLFORYLDVRXFLFORIDL[DV
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3RVLFLRQDPHQWR $SODFDGHYHVHUFRORFDGDQRODGRGLUHLWRGDYLDSLVWDGHDFRUGRFRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
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GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
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FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
7UkQVLWRFRPSDUWLOKDGRSRUFLFOLVWDVHSHGHVWUHV
7UkQVLWRFRPSDUWLOKDGRSRUFLFOLVWDVH
6LQDO $F
SHGHVWUHV
6LJQLILFDGR 2VLQDO$FDGYHUWHRFLFOLVWDHRSHGHVWUHGDH[LVWrQFLDDGLDQWH
GHWUHFKRGHYLDFRPWUkQVLWRFRPSDUWLOKDGR
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD GH IRUPD D JDUDQWLU YLVLELOLGDGH SDUD
QDYLD FLFOLVWDVHSHGHVWUHV
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5HODFLRQDPHQWR 1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
7UkQVLWRGHSHGHVWUHV
6LJQLILFDGR 2VLQDO$DDGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWH
GHWUHFKRGHYLDFRPWUkQVLWRGHSHGHVWUHV
3RVLFLRQDPHQWR $SODFDGHYHVHUFRORFDGDQRODGRGLUHLWRGDYLDSLVWDGHDFRUGRFRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
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GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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VLQDOL]Do}HV
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
3DVVDJHPVLQDOL]DGDGHSHGHVWUHV
6LJQLILFDGR 2VLQDO$EDGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWH
GHORFDOVLQDOL]DGRFRPIDL[DGHWUDYHVVLDGHSHGHVWUHV
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GRVXVXiULRVGDYLD
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
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GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
ÈUHDHVFRODU
6LJQLILFDGR 2VLQDO$DDGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWH
GHWUHFKRGHYLDFRPWUkQVLWRGHHVFRODUHV
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRQDVSUR[LPLGDGHVGHiUHDHVFRODURXHPWUHFKRV
XWLOL]DomR GHYLDTXHFRPS}HPRSHUFXUVRGHHVFRODUHV
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
3RGH DQWHFHGHU R VLQDO $E LQGLFDQGR DR FRQGXWRU TXH HOH VH
HQFRQWUDHPiUHDHVFRODU
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
3DVVDJHPVLQDOL]DGDGHHVFRODUHV
6LJQLILFDGR 2VLQDO$EDGYHUWHRFRQGXWRUGRYHtFXORGDH[LVWrQFLDDGLDQWH
GH ORFDO VLQDOL]DGR FRP IDL[D GH WUDYHVVLD GH SHGHVWUHV FRP
SUHGRPLQkQFLDGHHVFRODUHV
3ULQFtSLRVGH 'HYH VHU XWLOL]DGR TXDQGR D IDL[D GH WUDYHVVLD GH SHGHVWUHV FRP
XWLOL]DomR SUHGRPLQkQFLDGHHVFRODUHVIRUGHGLItFLOSHUFHSomRSHORFRQGXWRU
RXTXHSRVVDFRPSURPHWHUDVHJXUDQoDGRVXVXiULRVGDYLD
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
3RGHVHUSUHFHGLGRGHVLQDO$DLQGLFDQGRDRFRQGXWRUTXHHOHVH
HQFRQWUDHPiUHDHVFRODU
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
&ULDQoDV
6LJQLILFDGR 2 VLQDO $ DGYHUWH R FRQGXWRU GD H[LVWrQFLD DGLDQWH GH iUHD
DGMDFHQWHXWLOL]DGDSDUDROD]HUGHFULDQoDV
3ULQFtSLRVGH 'HYH VHU XWLOL]DGR MXQWR jV iUHDV GH UHFUHDomR LQIDQWLO WDLV FRPR
XWLOL]DomR SDUTXHV TXDGUDV GH HVSRUWHV MDUGLQV HWF TXDQGR HVVDV IRUHP
SUy[LPDVjYLDHGHVSURYLGDVGHEDUUHLUDItVLFDSRGHQGRDFDUUHWDUD
WUDYHVVLDUHSHQWLQDGHFULDQoDV
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 1DV VLWXDo}HV TXH H[LMDP D UHGXomR GH YHORFLGDGH SRGH VHU
FRPRXWUDV XWLOL]DGD VLQDOL]DomR FRQIRUPH FULWpULRV HVWDEHOHFLGRV QRV 0DQXDLV
VLQDOL]Do}HV GH6LQDOL]DomR+RUL]RQWDOH9HUWLFDOGH5HJXODPHQWDomR
6LQDLVGH$GYHUWrQFLD±3HGHVWUHVHFLFOLVWDV
5HVWULo}HVGHGLPHQV}HVHSHVRGHYHtFXORV
(VWHJUXSRGHVLQDLVGHVWLQDVHDDOHUWDURVFRQGXWRUHVTXDQWRjH[LVWrQFLDGHUHVWULo}HVGH
FLUFXODomRGHYHtFXORVFRPGLPHQV}HVHRXSHVRVXSHULRUHVDRVOLPLWHVHVWDEHOHFLGRV
6XEJUXSR 6LQDO
6LQDLVGH$GYHUWrQFLD±5HVWULo}HVGHGLPHQV}HVHSHVRGHYHtFXORV
$OWXUDOLPLWDGD
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGDH[LVWrQFLDDGLDQWHGHUHVWULomR
GHDOWXUDPi[LPDGRYHtFXORFRPRXVHPFDUJD
3ULQFtSLRVGH 'HYH VHU XWLOL]DGR VHPSUH TXH DV FDUDFWHUtVWLFDV GD YLD RX GR
XWLOL]DomR DPELHQWHQmRSHUPLWDPDSDVVDJHPGHYHtFXORVFRPDOWXUDVXSHULRU
jLQGLFDGD
$PHGLGDLQGLFDGDGHYHDSUHVHQWDUDSHQDVXPDFDVDGHFLPDO
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 'HYHDQWHFHGHURVLQDO5³$OWXUDPi[LPDSHUPLWLGD´SRGHQGRYLU
FRPRXWUDV DFRPSDQKDGRGHVLQDOL]DomRGHLQGLFDomR
VLQDOL]Do}HV
3RGHVHUXWLOL]DGRFRPRSUpVLQDOL]DomRDFRPSDQKDGRGHPHQVDJHQV
FRPSOHPHQWDUHVWDLVFRPR6DtGDDBBP6DtGDoÒOWLPD6DtGD
DBBPÒOWLPD6DtGDÒOWLPD6DtGDo'HVYLRo
3RGHHVWDUDVVRFLDGRDGLVSRVLWLYRVGHWHFWRUHVGHDOWXUD
6LQDLVGH$GYHUWrQFLD±5HVWULo}HVGHGLPHQV}HVHSHVRGHYHtFXORV
/DUJXUDOLPLWDGD
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGDH[LVWrQFLDDGLDQWHGHUHVWULomR
GHODUJXUDPi[LPDGRYHLFXORFRPRXVHPFDUJD
3ULQFtSLRVGH 'HYH VHU XWLOL]DGR VHPSUH TXH DV FDUDFWHUtVWLFDV GD YLD RX GR
XWLOL]DomR DPELHQWHQmRSHUPLWDPDSDVVDJHPGHYHtFXORVFRPODUJXUDVXSHULRU
jLQGLFDGD
$PHGLGDLQGLFDGDGHYHDSUHVHQWDUDSHQDVXPDFDVDGHFLPDO
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
'HYH VHU LPSODQWDGD HP ORFDO TXH SHUPLWD DR FRQGXWRU GR YHtFXOR
XWLOL]DURXWURFDPLQKR
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GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
5HODFLRQDPHQWR 'HYHDQWHFHGHURVLQDO5±³/DUJXUDPi[LPDSHUPLWLGD´SRGHQGR
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VLQDOL]Do}HV
3RGHVHUXWLOL]DGRFRPRSUpVLQDOL]DomRDFRPSDQKDGRGHPHQVDJHQV
FRPSOHPHQWDUHVWDLVFRPR6DtGDDBBP6DtGDoÒOWLPD6DtGD
DBBPÒOWLPD6DtGDÒOWLPD6DtGDo'HVYLRo
6LQDLVGH$GYHUWrQFLD±5HVWULo}HVGHGLPHQV}HVHSHVRGHYHtFXORV
3HVREUXWRWRWDOOLPLWDGR
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGDH[LVWrQFLDDGLDQWHGHUHVWULomR
GHSHVREUXWRWRWDOPi[LPRGRYHtFXOR
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRVHPSUHTXHDVFDUDFWHUtVWLFDVGDYLDQmRSHUPLWDP
XWLOL]DomR R WUkQVLWR GH YHtFXORV FRP SHVR EUXWR WRWDO VXSHULRU DR LQGLFDGR
GHYLGRjVUHVWULo}HVRXOLPLWDo}HVHVWUXWXUDLVGDiUHDYLDSLVWDIDL[D
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QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
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XWLOL]DURXWURFDPLQKR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
6LQDLVGH$GYHUWrQFLD±5HVWULo}HVGHGLPHQV}HVHSHVRGHYHtFXORV
5HODFLRQDPHQWR 'HYHDQWHFHGHURVLQDO5±³3HVREUXWRWRWDOPi[LPRSHUPLWLGR´
FRPRXWUDV SRGHQGRYLUDFRPSDQKDGRGHVLQDOL]DomRGHLQGLFDomR
VLQDOL]Do}HV
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FRPSOHPHQWDUHVWDLVFRPR6DtGDDBBP6DtGDoÒOWLPD6DtGD
DBBPÒOWLPD6DtGDÒOWLPD6DtGDo'HVYLRo
6LQDLVGH$GYHUWrQFLD±5HVWULo}HVGHGLPHQV}HVHSHVRGHYHtFXORV
3HVROLPLWDGRSRUHL[R
6LJQLILFDGR 2VLQDO$DGYHUWHRFRQGXWRUGDH[LVWrQFLDDGLDQWHGHUHVWULomR
GHSHVROLPLWDGRSRUHL[RGRYHtFXOR
3ULQFtSLRVGH 'HYHVHUXWLOL]DGRVHPSUHTXHDVFDUDFWHUtVWLFDVGDYLDQmRSHUPLWDP
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GHYLGRjVUHVWULo}HVRXOLPLWDo}HVHVWUXWXUDLVGDiUHDYLDSLVWDIDL[D
RXREUDGHDUWH
3RVLFLRQDPHQWR $ SODFD GHYH VHU FRORFDGD QR ODGR GLUHLWR GD YLD GH DFRUGR FRP
QDYLD FULWpULRVHVWLSXODGRVQR&DStWXOR
(PSLVWDFRPVHQWLGR~QLFRGHFLUFXODomRHPTXHRSRVLFLRQDPHQWR
GDSODFDjGLUHLWDQmRDSUHVHQWHERDVFRQGLo}HVGHYLVLELOLGDGHHVWH
VLQDOSRGHVHUUHSHWLGRRXFRORFDGRjHVTXHUGD
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DSOLFDomR
6LQDLVGH$GYHUWrQFLD±5HVWULo}HVGHGLPHQV}HVHSHVRGHYHtFXORV
5HODFLRQDPHQWR 'HYH DQWHFHGHU R VLQDO 5 ± ³3HVR Pi[LPR SHUPLWLGR SRU HL[R´
FRPRXWUDV SRGHQGRYLUDFRPSDQKDGRGHVLQDOL]DomRGHLQGLFDomR
VLQDOL]Do}HV
3RGHVHUXWLOL]DGRFRPRSUpVLQDOL]DomRDFRPSDQKDGRGHPHQVDJHQV
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