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Aula 03

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


- Com videoaulas

Professor: Srgio Mendes

021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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451 (23(=(&<(?( 5( ?7( 9( )=31( !,; 12 ;,9?7(7, =(3( , ?1&3, 9(
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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)=,329;( =(3( (219713 71213)9(7( 71=1( ( :) 71 11;52(3 (1 451
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9;,7,(9,(9213,3(4511&(12(31)?+,3,311)=&,8( 
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(97( 2131), ( 12(=( 451 1 7119?,&?1) 9( =3=3(  8 9, 3+,
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)=31??1&153+19218;,),5)(;(&()7(71 =0&;(84511+15)((22571
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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=(3(,&;2(,71(&213(1,3()1923(=(3(,113;;,

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,&;2(, =(3( , 31=1;2?, 3+, 12,3(&  3+, 12,3(& ;,331=,971921
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=,0&7(71 71 ,:131;13 31;53, ;,)=19(23, = ( ?13:;(, 7,
;3/72, 1 ( (=3,?(, 7( 5( ;,929;(8 , 3+, 12,3( 71?13,
19;()9<(3 (,&;2(171;3/72,(7;,9(715(597(71

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1 1 (21971 (, =(3)123, &1+( ?+19218 :(>1) , (521 91;13, 1
(?(&() ( ?(0&7(71 71 (2197)192, 7( ,&;2(, (, 1( (=3,?(7, ,
=177, 71 ;3/72, (7;,9(&8 13, =31=(3(7, , (2, &1+( 91;13, 
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1&(0,3(,7,=3,12,71&1;,331=,971921

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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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1)=&:;(97,8 5)( )1)( &1 9, =,71 ?13(3 (, )1), 21)=, ,031
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,&;2(171;3/72,5=&1)192(311)5)(&18,523(3159,71;3/72,
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3()1923(95(&81257(7(9,;&, 3()1923,
83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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1((52,3>(17171=1(9,;,)=52(7(,595:;1921)19217,2(7(
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120

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021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120

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7, 59;=,
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1) =3/?( 9;&5, 9, =&(9, =&53(95(&8 ,5 1) &1 451 (52,3>1 ( 9;&5,8 ,0 =19( 71
;3)17131=,9(0&7(71


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

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7(451&1113;;,8;(,1)451831(0132,9,&)217115(&7,813,9;,3=,3(7,(,
,3()192,7,113;;,:9(9;13,50141921
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83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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83139917120











 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
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451 ;,9225 5) =&(9,8 5)( =31?, #5(97, (52,3>(7(8 1( 71=1(8
9, =31?2( 9, ,3()192,8 ,5 ( 451 219<() 7,2(1 95:;19218 ,
719,)9(7(;3/72,(7;,9(

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31(&>(,712,7((71=1(71923,715)71213)9(7,=13,7,

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11;5,

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7,2(, =3=3(8 =,71) 91;12(3 71 31;53, 5=13,31 (, =31?2,
11 ;(,8 , 31:,3, 9( 7,2(, ,3()1923( ,;,331 =,3 )1, 71 ;3/72,
(7;,9(5=&1)192(31

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9;(1=/;171;3/72,451:+53(;,),1;1,(,=39;=,,3()1923,7(
1;&5?7(718 , 45(& 71213)9( 451 ( &1 ,3()1923( (95(& 9, 71?13
;,92137=,2?,123(9<,=31?,7(31;12(1:(,7171=1(

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1=1;(&,&;2(7,9,)71(+,2,1(52,3>(7,9,)71121)03,=,713
13 9;,3=,3(7, (, ,3()192, :9(9;13, 5014519218 =1&, ?(&,3 7, ;3/72,
(97(9,(=&;(7,

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;3/72, (7;,9(& / 5) )1;(9), 312:;(7,3 7, ,3()192, 4518 9(
),7(&7(71 ;3/72, 5=&1)192(38 7129(1 (, (2197)192, 71 71=1(
)=31??1153+19218;,),+5133(1;(&()7(71=0&;(

9(&2(71&(91()192,8%12,19:3(1235253(1)3,=317(71
97523(&  %12, 9(9;13(      ;3/72, 5=&1)192(31 1
123(,3793, =,71) 13 11;52(7, 1) ( 91;17(71 71 52:;(2?(
(7;,9(8 71=197197, (=19( 7( =3/?( 129;( 71 31;53,8
7:131921)19217,;3/72,1=1;(4518=,35(9(2531>(1=1;:;(81+1)
52:;(2?(=(3(5(31(&>(,

83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

9(&2(57;3,,92(0&7(71 ;3/72,
5=&1)192(312);,),,012?,31:,3(3(7,2(,,3()1923(1219211
5(?+9;(13715((013253((,2/3)9,7,113;;,:9(9;13,,9257,8
1 ( (013253( 1 713 9, &2), 45(23, )11 7(451&1 113;;,8 11
;3/72, =,713, 13 31(0132, 9, &)21 71 15 (&7, 1 9;,3=,3(7, (,
,3()192,7,113;;,501451921

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;3/72, 1=1;( 1 , 5=&1)192(31 , =3,?191921 71 31;53, ;,),
1;1,71(331;(7(,85=13?2:9(9;13,8=3,752,71,=13(,71;3/72,1
, 315&2(921 71 (95&(, =(3;(& ,5 2,2(& 71 7,2(1 ,3()1923( ,5 71
;3/72,(7;,9(

9(&2(57;3,,92(0&7(713,?(;(9;1&(7(
  (013253( 71 ;3/72, 5=&1)192(31 71=1971 7( 7=,90&7(71 71
31;53,82(;,),8,5=13?2:9(9;13,(=53(7,1)0(&(9,=(23),9(&7,
113;;,(9213,3],31;53,315&2(92171(95&(,=(3;(&,52,2(&71
7,2(1 ,3()192(3( ,5 71 ;3/72, (7;,9( (52,3>(7, 1) &1] ,58
(97(8,=3,752,71,=13(171;3172,(52,3>(7(

9(&2(7)923(2?,,9201 31;53,
7129(7,89,,3()192,7(9,8=(3((3113?(71;,929+9;(=,71)13
52&>(7,=(3(((013253(71;3/72,5=&1)192(31(131)11;52(7,;,),
71=1(;,331921,571;(=2(&

7)923(7,3?17(7((31(&,;(,8)17(921
;3/72, 5=&1)192(318 71 31;53, 451 :;(31) 1) 71=1(
;,331=,97192171;,33192171?12,

9(&2(57;3,5=,9<((25(,1)45181)
?32571 7( ;3(, 71 5) 9,?, 3+,8 9, <(?( 31;53, 7=,9?1
!13:;,51451
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8]
(2/192,831+23(?(15)(1;,9,)(7171=1(71 8]
,(&7,89,0(&(9,:9(9;13,829<((5)192(7,1)8753(921,
113;;,
,)0(19117(7,8/;,3312,;,9;&5345113(=,?1&(0335);3/72,
5=&1)192(3718

   9(&2( 57;3,      ;3/72, 5=&1)192(31
(52,3>(7,9(&1,3()1923(7189,)02,7,813,(0132,=,3
(2,7,=31719217,87=19(7(()(9:12(,7,,91&<,(;,9(&71
52(

83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

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71(52,3>(,&1+&(2?(=(3((;3(,71:597,31&(;,9(1;,),=39;=,
7(9,?9;5&(,,59,(:12(,7(31;12(

   9(&2( 57;3,  ,92(0&7(71     , ;(, 71
;,),, 92129(8 , =3171921 7( 1=0&;( =,713 (033 ;3/72,
5=&1)192(31 1 1=1;(8 )17(921 (52,3>(, &1+&(2?( , 192(92,8 /
?17(7( ( 23(9=,,8 , 31)(91()192, ,5 ( 23(9:139;( 71 31;53, 71
5)(;(21+,3(71=3,+3()(,=(3(,523(,5715)3+,=(3(,523,

   /;9;, 71 3()192,      =(323 7( 17, 7(
,9225,1713(&718:;,5?17(7((9225,71:597,7145(&4513
9(2531>(

   3,;53(7,3  %    ?17(1 ;,9225;,9( 1)
)(2/3(,3()1923(9,9;&51)(;,9;1,71;3/72,&)2(7,

        7)211 ( 52&>(,8 )17(921
(52,3>(, &1+&(2?( 1=1;:;(8 71 31;53, 7, ,3()192, :;(& 1 7(
1+537(71 ,;(& =(3( 5=33 91;17(71 ,5 ;,033 7/:;2 71 1)=31(8
:597(11:597,

572,371,923,&12139,1+597,(19_
 8 7, 5=13?2 :9(9;13, (=53(7, 9, 0(&(9, =(23),9(& 7,
113;;, (9213,3 1 ( 13 52&>(7, ;,), :,921 71 (013253( 71 5) ;3172,
(7;,9(&1=1;(&71?1)135023(7,,;3/72,123(,3793,(0132,9,
113;;,

/;9;,192:;,,92(0&7(71(9;,7()(>9(
 5=13?2 :9(9;13, (=53(7, 9, 0(&(9, =(23),9(& 71  / :,921 71
(013253( 71 ;3/72, (7;,9(& 9, 113;;, :9(9;13, 71 8 ;,95+(97,18
(97(8,(&7,7,;3/72,(7;,9(23(9:137,1(,=13(171;3/72,
(1&1?9;5&(7(

/;9;,192:;,,92(0&7(71(9;,7()(>9(
 ;3/72, (7;,9( 5=&1)192(31 1 1=1;(8 (52,3>(7, =,3 (2, ( 13
=3,)5&+(7, 1) 121)03, 71 8 =,713, 13 31(0132,8 9, &)21 71 15
(&7,8 197,8 192,8 9;,3=,3(7, (, ,3()192, 7, 113;;, :9(9;13,
501451921

572,371,923,&12139, 312, ,713
1;52?, =,71 (033 ;3/72, 5=&1)192(3 =,3 71;312,8 7171 451 (52,3>(7,
=,3 7=,, 1=31( ;,92(921 7( ;,331=,971921 &1 ,3()1923( 1
;3/72,=,711331(0132,9,113;;,:9(9;13,1+592115((013253(2?13
,;,337,9,&2),45(23,)117,113;;,1)4512?137,(52,3>(7,

83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

/;9;,1+&(2?, ;3/72,123(,3793,9,
;,92255)(7(1=/;171;3/72,,3()1923,

    9(&2(  ,92(0&7(71        =,713 ;,9213 (
(52,3>(,=3/?(=(3((013253(71;3/72,(7;,9(&1=1;(&

   /;9;, 1+&(2?,     1 ( (52,3>(, =(3(
(013253( 71 ;3/72, 5=&1)192(31 9, ;,92(3 7( &1 ,3()1923(8 , ,713
1;52?,9,=,71352&>&,

   3,;53(7,3      ?17(7( ( 17, 71 )177(
=3,?3( 451 219<( =,3 ;,9217, )(2/3( ,3()1923(8 1;12, 45(97,
7129(7((013253(71;3/72,(7;,9(

   3,;53(7,3      ?17(7( ( (013253( 71 ;3/72,
(7;,9(& 1) =3/?( (52,3>(, &1+&(2?( 1 1) 97;(, 7( ,3+1) 7,
31;53,;,331=,971921

   =1;(&2(  7)923(,     18 1)
71;,339;( 71 ?(3(1 ;()0(8 71213)9(7, +35=, 71 ,03+(1 7,
+,?139, :1713(&8 ;,923(2(7( 1) ),17( 123(9+13(8 :,3 )(,3(7, 1) 5)
=13;1925(&5=13,3(7,),92(921,3+9(&)1921(=3,?(7,9,,3()192,8
,)1921 ( (013253( 71 5) ;3/72, 1=1;(& =,713 5=33 ( 7,2(, 7, (&7,
312(921

   /;9;, 1+&(2?,      ;3/72, 5=&1)192(3 / ,
9;,7,;3/72,(7;,9(4519,=,712135(?+9;(=3,33,+(7(=(3(,
113;;, 1+5921 (, 71 5( (013253(8 971=1971921)1921 7, =3(>, 71
(013253(

   =1;(&2(  7)923(,     1 5) ;3/72,
1=1;(& :, (0132, 9, 7(  71 ,52503, 71 71213)9(7, 113;;, 18 1)
71;,339;( 71 7:;5&7(71 31&(;,9(7( ;,) , =3,;1, 71 &;2(,8 ,
31;53, ;,331=,971921 9, :,31) 921+3(&)1921 52&>(7, (2/ , 7(  71
71>1)03,8192,,;3/72,=,7131331(0132,9,113;;,1+592189,&)21
7,(&7,31)(91;1921

9(&2(7)923(2?,,9201!(013253(
7, ;3/72, 123(,3793, 9, 71=1971 7( 129;( 71 31;53,
,3()1923,7=,9?1

/;9;,71 3()192,  ;3/72,5=&1)192(318
1=1;( 1 123(,3793, 213, ?+9;( (=19( 9, 113;;, :9(9;13, 1)
451 :,31) (52,3>(7,8 1) (2197)192, (, =39;=, ,3()1923, 7(
(95(&7(71

83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

9(&2(71,923,&192139, #5(92,:9(&7(718
, ;3/72, 5=&1)192(31 , 31:,3, =(3( ( ;(21+,3( 71 =3,+3()(,
;,921)=&(7( 9(  8 1945(92, , ;3/72, 1=1;( 1 , 123(,3793,
(21971)(71=1()=31??1153+1921

  :;(&/;9;,71921&+9;(7)923(,
  ,)1921 =,71 13 (&213(7( =,3 )1, 71 =3,12, 71 &1 71 9;(2?( 7,
,7131;52?,8;(0197,(,)1)03,7,,9+31,(;,9(&(=,0&7(71
71(=31192(31)197((11=3,12,

   /;9;, 71 3()192,     3/72, 5=&1)192(31
=,713,12(3(52,3>(7,9( (=3,?(7(

,92(7,3 (013253(71;3/72,5=&1)192(311
1=1;(71=19717(129;(7131;53,7=,9?1=(3(,;,3313(71=1(
113=31;177(711=,,52:;(7(

   /;9;, 71 ,923,&1 92139,      1;1, 71
(331;(7(,845(97,,;,3313871?1139;,3=,3(7,(,,3()192,=,3)1,71
;3/72,(7;,9(81)31=12,(,=39;=,,3()1923,7,145&03,

   /;9;, 71 3()192,      (013253( 71 ;3/72,
123(,3793, / (7)27( ,)1921 =(3( (219713 ( 71=1( )=31??1 1
53+19218 ,013?(97,18 9, ;(, 7( 9,8 451 ( (013253( 71?1 ,;,3313 =,3
)1,71)177(=3,?3(]9,12(7,1)59;=,8=,371;312,7,;<1:17,
,7131;52?,

,92(7,3 132,7,:9(&7,113;;,715)19218
<(?((9219,71(013253(715);3/72,1=1;(&9,?(&,371)&<1
(/=,;(81119217=59<(7,7(7,(1+53
31;12(171=1(,3(7(9,113;;,)&<1
31;12(31(&>(7(9,113;;, )&<1
71=1(31(&>(7(9,113;;,)&<1
71=1(=(?171;(9;1&()192,)&<,

71:;2
:9(9;13,
9,
0(&(9,
=(23),9(&
7,
113;;,
(9213,38)&<1
;3/72,123(,3793,(0132,9,113;;,8)&<,
,9713(97, 451 ;3/72, (7;,9( =,71) 13 (0132, 1 <,5?13
91;17(71 71 (52,3>(, =(3( 71=1( 9, ;,)=52(7( ,5
95:;1921)1921 7,2(7(8 / ;,3312, (:3)(3 4518 9( 25(, (;)( 71;32(8
<(?( 31;53, =(3( (013253( 71 ;3/72, 5=&1)192(31 1 1=1;( 9, ?(&,38
1)31(871(2/ 8)&<1

,92(7,3 
,3()192,9;(&8
31;12((331;(7(7( 8
83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

71=1(1)=19<(7( 8
71=1(&457(7( 8
5=13(?2:9(9;13,9,0(&(9,=(23),9(&7,113;;,(9213,38
;3/72,(7;,9(31(0132,8
71=1((52,3>(7(4519,1331(&>(7( 8
 =(323 7( 2(01&( (;)(8 451 (=31192( 9:,3)(18 ;,) ?(&,31 1) 31(8
31:131921 ( 71213)9(7, 3+,8 ;,92(2,51 91;17(71 71 5=&1)192(,
71 ;3/72, =,5;, (921 7, 19;133()192, 7, 113;;, ,9713(97, 1(
9:,3)(18 / ;,3312, (:3)(3 451 ( 7=,90&7(71 71 31;53, =(3( (
(013253(7,;3/72,5=&1)192(3/718

        5=,9<( 4518 =,5;, (921 7, :9(& 7,
113;;,8 1( 91;13, (033 5) ;3/72, (7;,9(& 1) 5) 1921 451
(=31192,5,1+59217(7,
( 31;12( (331;(7(7( :;,5  8 9:13,3  =31?2(8 )( 
85=13,371=1(31(&>(7(]
:,3() (0132,  8 1) ;3/72, 123(,3793, )17(921
;(9;1&()192,717,2(1]
:,3() 31(0132,  8 71 ;3/72, (7;,9( 9, 52&>(7, 9,
113;;,(9213,3]
,5=13?2:9(9;13,7,0(&(9,=(23),9(&7,113;;,(9213,3:,71
8
1( ;,9718 / ;,3312, ;,9;&53 451 13( =,?1& (033 ;3/72,
5=&1)192(3,51=1;(&71(2/8

   :;(& /;9;, 71 921&+9;(  ,92(0&7(71    
5=,9<( 451 5) 1921 =0&;,8 91;12(97, 31:,3(3 5)( 7,2(,
,3()1923(8(=311921(1+592125(,
1;1,(;5)5&(7,71(331;(7(,8]
1;,9,)((;5)5&(7(7171=1(8]
5=13?2:9(9;13,7,&2),0(&(9,=(23),9(& 8]
;3/72,1=1;(31(0132,9,113;;,8
,) 0(1 911 7(7,8 / ;,3312, ;,9;&53 451 , ;3/72,=3121977, =,71 13
(0132,(2/,&)21718

   9(&2( 7)923(2?,  #   ,97131 ( 1+5921
25(,<=,2/2;(
) )1(7, 71 71>1)03,8 (, 1 ;,92(2(38 1) 71213)9(7, 19218 (
91;17(71715=&1)192(,=(3((;,9;&5,715)=3,+3()(8?13:;,51
451 ( (331;(7(, 711 1921 <(?( 5&23(=((7,8 1)  88 (
=31?, 9;(&8 451 <(?( 5) (&7, 71 7,2(1 71  88 451 9,
13( 52&>(7, 1 5) ;3/72, 1=1;(& 71  88 (0132, 1) ,52503,8
451=3,?(?1&)192113(5(7,9,113;;,1+5921
1(;,9718;,9;&551<(?137=,90&7(71=(3(((013253(71;3/72,
5=&1)192(39,?(&,3718

83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

 &(91()192,11;5, 3()1923( 97((71
5=,97,4518=,5;,(9217,19;133()192,7,113;;,8(31;12((331;(7(7(
;,)(12)(2?(:9(&1(71 8](71=1(1)=19<(7(1
&457(7(8887,45(813,=(+,(2/,:9(&
7, 113;;,]  8 1) 7,2(1 71?1) 13 ;(9;1&(7,] 1 451 ,
,3()192, :,3( (=3,?(7, 9, ),92(921 9;( 71  88 13(
=,?1&8(97(8(0335);3/72,1=1;(&71(2/8

9(&2(71,923,&192139,  ;3/72,(7;,9(
,,)1921(451&17129(7,((52,3>(17171=1(9;&57( 9( 
4519,:,3()5:;1921)19217,2(7(

   9(&2( 57;3,  7)923(,     ,97131
451 ( (331;(7(, 1:12?( 7, +,?139, :1713(&8 )19(&)19218 5=131 (
31;12(=31?2(9(&1,3()1923(897;(97,4511(1((21979;(7,
113;;, :9(9;13, 11 ;(,8 / ;,3312, (:3)(3 4518 71;,92(97, ,
;3/72,123(,3793,8111;1,71(331;(7(,=,7131352&>(7,=(3(
(013253(71;3/72,5=&1)192(3111=1;(

   /;9;, 7)923(2?,      &1 ,3()1923( =,71
13&1+(&)1921(&213(7(89,71;,3313715(11;5,8)17(921(9;&5,71
;3/72, (7;,9(8 197, 719,)9(7, ;3/72, 1=1;(& , ;3/72, (7;,9(&
(52,3>(7, =(3( (219713 71=1( 9,?( =(3( ( 45( 9, <(( 7,2(,
,3()1923(1=1;:;(

   /;9;, 7)923(2?,      (52,3>(, 71 ;3/72,
123(,3793, =(3( ( 31;,9235, 71 ;7(71 (29+7( =,3 19;<1921
71=19717(129;(7131;53,1=1;:;,7129(7,(2(&:)

 :;(&/;9;,71921&+9;(7)923(,
(013253( 71 ;3/72, 1=1;( 1 5=&1)192(31 71=1971 71 (52,3>(,
&1+&(2?(=3/?(11=1;:;(=(3(;(7(;3/72,(7;,9(&(0132,

   9(&2( /;9;, 7)923(2?,     #5(97, 3+,
=0&;,91;12((033;3/72,(7;,9(7,31;53,7=,9?1=,31;1,
71 (331;(7(,8 ( (=53(, 7, 31;53, 52&>?1 71?13 7175>3 (
)=,329;(7,;3/72,123(,3793,(0132,9,113;;,

   ;,9,)2(  92/3, 7( (71    7:1319( ( )(
19231 ( 31;12( =31?2( 1 ( 71=1( :(7( =,713 13 52&>(7( ;,),
:,921 71 31;53, =(3( 9,?( 71=1(8 (97( 451 9, =31?2( 9( &1
,3()1923((95(&

9(&2(7)923(2?,# 12(01&1;1451
, ;3/72, (7;,9( (=3,?(7, =1&, ,9+31, (;,9(& 9, 3145131) (
83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

17, 71 71;312, =(3( ( 5( (013253(8 451 1 7(3 (52,)(2;()1921 ;,) (
(9,1=50&;(,7(31=1;2?(&1

   :;(& /;9;, 71 921&+9;(  7)923(,    
 ;3/72, (7;,9( 5=&1)192(31 1 1=1;( , (0132, =,3 71;312, 7,
,713 1;52?, 1 71=1971) 7( 129;( 71 31;53, 7=,9?1 =(3(
;521(3 , (5)192, 71 71=1(8 197, :,921 71 31;53, =(3( (013253( 7,
;3/72,5=&1)192(31,1;1,71(331;(7(,1((95&(,=(3;(&,52,2(&
71,523(7,2(1,3()1923(

    9(&2( /;9;, 7)923(2?,     ,9713()1
31;53, 7=,9?18 =(3( :9 71 (013253( 71 ;3/72, 5=&1)192(31 1
1=1;(8 , =3,?191921 7, 1;1, 71 (331;(7(,8 451 1 ;,92251) 9,
(&7, =,2?, 7( 7:1319(8 (;5)5&(7( ) ( )8 19231 ( (331;(7(,
=31?2( 1 ( 31(&>(7(8 ;,9713(97,18 (97(8 ( 21979;( 7, 113;;, 1
71;,92(7, , =13;1925(& 7, 1;1, ,03+(2,3()1921 7129(7, =1&(   
(),32>(, 7( 7?7( =0&;( 9( :,3)( 7( 1 71 1=,9(0&7(71 ;(&


3,;53(7,3%(013253(71;3/72,5=&1)192(3
,51=1;(&7=19(((52,3>(,&1+&(2?(8)(9,=31;9717(97;(,
7,31;53,;,331=,971921

9(&2(7)923(2?,,9201!(013253(
7, ;3/72, 123(,3793, 9, 71=1971 7( 129;( 71 31;53,
,3()1923,7=,9?1

/;9;,71,923,&192139,  ),92(9212,2(&7(
71=1(,3()1923(=,71(5)192(3;,),315&2(7,7((013253(71;3/72,
5=&1)192(31

   9(&2( 71 ,923,&1 92139,      ;3/72,
5=&1)192(31 1 1=1;( 71?1) 213 (52,3>(, =3/?( ,03+(2,3()1921
9;&57(9(=3=3( 

   ,92(7,3  9 (71    ,713 1;52?, =,713 (033
;3/72,,3()1923,5=&1)192(37129(7,(31:,3,717,2(,,3()1923(
7, 92/3, 7( (71 ,9257,8 ( (&213(1 =3,),?7( 9( =3,+3()(,
,3()1923( 71?1) 13 ;,)=(2?1 ;,) ( ,0219, 7( )12( 71 315&2(7,
=3)3,

   /;9;, 71 3()192,      ;3/72, (7;,9(
=3,?,;()8 91;1(3()19218 5) (5)192, 7, ?(&,3 +&,0(& 7, ,3()192,
(=3,?(7,

83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

   9(&2( 7)923(2?,      31;53, 451 :;(31)
1) 71=1( ;,331=,971921 =,713, 13 31(&,;(7,8 ;,9:,3)1 , ;(,8
)17(921 ;3/72, 1=1;( ,5 5=&1)192(318 ;,) =3/?( 1 1=1;:;(
(52,3>(,&1+&(2?(

   /;9;, 71 ,923,&1 92139,     1 , ;3/72,
1=1;( 1 123(,3793, :,31) (52,3>(7, 1 =3,)5&+(7, 9, &2),
45(23,)11715)113;;,81&1=,71)2135(?+9;(=3,33,+(7(=(3(,
113;;, :9(9;13, 5014519218 971=1971921)1921 71 9,?, (2, 7(
(7)923(,=0&;(81945(92,=13753(3,(&7,;,331=,971921

/;9;,71 3()192,  ;3/72,123(,3793,
,)1921 13, (0132, =(3( (219713 ( 71=1( 53+1921 1 )=31??18
;,), (451&( 71;,331921 71 +5133( ;?&8 +5133( 12139( ,5 ;(&()7(71
=0&;(

5>,9713(97,451,,7131;52?,:1713(&
121(71213)9(7,(31(&>(3((013253(71;3/72,123(,3793,=,3)1,7(
17,71)177(=3,?3( 8=(3(:(>13:(;171=1(7111;5,71
9?12)192, 7( ,03( 7, 3,+3()( 71 ;1&13(, 7, 31;)192,8 71 5(
31=,9(0&7(71 1(;,37,;,)(53=3579;(7,8( =,71331:133
1  71=1( 71 ;521,8 )( 9,  71 9?12)192,8 =,8 9121 ;(,8
:5+39(2531>(7,;3/72,123(,3793,

   9(&2( 7)923(2?,  #   5=,9<( 451 ( &1
,3()1923( 219<( (52,3>(7, , ,713 1;52?, ( (033 ;3/72,
5=&1)192(31 1) :(?,3 7( (+9;( 31+5&(7,3(8 9, &)21 7( 5(
91;17(718 ( 131) ;,0132,8 (97( 451 =(3;(&)19218 ;,) , 1;1, 71
(331;(7(, 71 31;12( =3=3( 1 ?9;5&(7(8 971=1971921)1921 71 5(
7129(, 11 ;(,8 :,3() 9:39+7, =1&, )19, 7, =39;=,
,3()1923,(95(&7(7111;&5?7(71

/;9;,71,923,&192139,  ;3/72,5=&1)192(3
/ (0132, =,3 )1, 71 71;312, 7, ,713 1;52?,8 )( , ;3/72, 1=1;(&
,)1921=,7113(0132,=,3&11=1;:;(

9(&2(57;3,7)923(,,97131
451,?(&,31(=3,?(7,9( 219<()7,5012)(7,(,9,;,9713(3
, 31(521 (&(3(& =31?2, 1) (;,37, (&(3(& (9(7, ;,) , 97;(2,
31=31192(2?, 7, 13?7,31 7,  11 ;(,8 ,  =,713
,&;2(3 (, ,713 1;52?, ( (013253( 71 ;3/72, 123(,3793, =(3(
31:,3(3(7,2(,,3()1923(715(71=1(;,)=1,(&

   ,92(7,3       31;53, 451 31)(91;131) 1)
3(>, 71 ?12, =,713, 13 31(&,;(7, 1) =3,+3()( =311219218 1)
&)21=31?()1921:(7,9(=3=3(&1,3()1923(
83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &


   /;9;, 1+&(2?,      129;( 7, )1;(9),
71 ;3/72, (7;,9( ;,)=3,?( 4518 9, 3(&8 , ,3()192, 9, / (=3,?(7,
=1&,15?(&,310352,

   9(&2( 1+&(2?,  (213(& 1 (23)9,  )(3( 7,
1=52(7,,)=121 89,)02,:1713(&8(1&(0,3(,7,=3,12,
71&14517=1,031,;3/72,5=&1)192(3171=197192171(52,3>(,
&1+&(2?(

   9(&2( /;9;,7)923(2?,  92/3, 7( 921+3(, 
  ;3/72, (7;,9(8 ;&(:;(7, 1) 5=&1)192(318 1=1;( 1
123(,3793,8;,)=311971)((52,3>(17171=1(9,;,)=52(7(,5
95:;1921)19217,2(7(9(17, 3()192,

   7)923(7,3  92/3, 7( 921+3(,   5=,9<( 451
71213)9(7( 597(71 ,3()1923( 219<( ,027, ( (=3,?(, 71 5) ;3/72,
=(3( 31:,3(3 7,2(, 121921 1) 15 =3,+3()( 71 23(0(&<,8 7129(7( 
;,)=3(71?(;9(;,923((=,&,)1&211(25(,8(?+9;(7119,?,
;3/72,12(331232((,113;;,:9(9;13,1)451:,(0132,8197,?17(7(
(5(31(013253(

   9(&2( /;9;,7)923(2?,  92/3, 7( 921+3(, 
  ;3/72, (7;,9( +13(7, ( =(323 71 (95&(, =(3;(& ,5 2,2(& 71
7,2(, ,3()1923( =3,?,;() (5)192, 7, ?(&,31 +&,0( 7( &1
,3()1923(85)(?1>45119?,&?1),)192171=1(

 7)923(7,3),7(&7(7171;3/72,(7;,9(&
719,)9(7( ;3/72, 5=&1)192(3 71?1 13 (52,3>(7( 1 (0132( )17(921
71;312,11;52?,

   /;9;, 1+&(2?,      ;3/72, 1=1;(& 9,
71=1971 7( 97;(,8 =1&( &1 451 , (52,3>( 1 =1&, 71;312, 71 (013253(8 7(
31=1;2?(:,9217131;53,

   /;9;, 1+&(2?,      5=13?2 :9(9;13,8 ,
1;1, 71 (331;(7(, 1 ( (95&(, 71 7,2(1 , ( 9;( :,921 71
31;53,(7)?1=(3(;3/72,(7;,9(

   7)923(7,3      ;3/72, 5=&1)192(31
,(451&17129(7,(71=1(53+19211)=31?2(81);(,71+5133(8
;,),,92129(,5;(&()7(71=0&;(

   9(&2( 7)923(2?,      3113?( 71
;,929+9;(8 451 ;,)=311971 , ?,&5)1 71 31;53, 7129(7, (,
(2197)192, 71 =(?, ;,929+1921 1 ,523, 3;,8 01) ;,), 1?192,
83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

:;( )=31?2,8 =,713 13 52&>(7( =(3( (013253( 71 ;3/72, (7;,9(8
717145171:97(9(&17173123>1,3()1923(

   /;9;, 7)923(2?,      ?+9;( 7, ;3/72,
5=&1)192(319,=,7135&23(=((3,113;;,:9(9;13,1)4511&1:,31)
(52,3>(7,8(&?,1,(2,71(52,3>(,:,3=3,)5&+(7,9,&2),45(23,
)11 7, 113;;, 11 ;(,8 71?1) 13 31(0132, 9, &)21 7, 15
(&7,1=,713,?+13(2/,2/3)9,7,113;;,:9(9;13,501451921

   9(&2( 7)923(2?,  ,9201     (013253(
71 ;3/72, 123(,3793, ,)1921 13 (7)27( =(3( (219713 ( 71=1(
)=31??1153+1921

9(&2(7)923(2?,,9201,97131(
=31219, 71 5, 7, 5=13?2 :9(9;13,8 (=53(7, 1)  7, 113;;,
(9213,38 =(3( ( (013253( 71 ;3/72, 5=&1)192(31 ,5 1=1;( 1(
25(,8 / 91;13, 5023(3 , ?(&,31 71 ;3/72, (7;,9( 31(0132, 9,
113;;,;,331921

9(&2(7)923(2?,,9201 ;3/72,
(7;,9(5=&1)192(312)?+9;(&)2(7((,113;;,:9(9;13,1)451
:,3()(0132,

9(&2(7)923(2?,7)923(2?(#5(97,
912389(,9225,715)1921:1713(7,8=31?,71)177(=3,?3(8
,;3/72,123(,3793,71?13,13(0132,=,3)1,7171;312,7,,713
1;52?,845171&17(3)17(2,;,9<1;)192,(,,7131+&(2?,,;(,
71<(?1389(,9225,7111921:1713(7,8=31?,71)177(=3,?3(8
2(&,=13(,13:12(=,3119235)192,&1+(&

   7)923(7,3  92/3, 7( 921+3(,   )( 597(71
,3()1923( 9, =,71 52&>(3 , 21)( 921+3(7, 71 &(91()192, 1
3()192,=(3(,&;2(31;312(3(71 3()192,1713(&((9&1715)(
(&213(,45(&2(2?(1)15=3,+3()(7123(0(&<,

   9(&2( /;9;,7)923(2?,  92/3, 7( 921+3(, 
 , 59?13, 7( 312:;(1 7, ,3()192, :1713(8 12(75( 1
)59;=(8 , ;3/72, (7;,9( 9, , ;,9713(7, ;,), )1;(9), 71
(&213(,,5312:;(,7(&17,,3()192,(95(&

   9(&2( 57;3,  57;3(     ) ;(, 71
;(&()7(71 ;,)=3,?(7( =,3 71;312, =31719;(&8 , =3171921 7, 23059(&
=,71(52,3>(3(;3(,717,2(1,3()1923(123(,3793(87171451
2(&(2,1(31:13197(7,=1&,3+,1=1;(&7(31=1;2?(;,321

83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

/;9;,7)923(2?,(013253(7,;3/72,
5=&1)192(31 1 1=1;( 9, 71=1971 91;1(3()1921 7( 129;( 71
31;53,7=,9?1=(3((219713(71=1(8)(8)87(71?7(52:;(2?(

/;9;,7)923(2?,(7)27(((013253(71
;3/72, 123(,3793, ,)1921 =(3( (219713 ( 71=1( )=31??1 1
53+19218 ;,), ( 315&2(921 71 +5133(8 ;,),, 92139( ,5 ;(&()7(71
=0&;(

 =31719217(1=0&;(=,718)17(921
71;312,8(97(4511)(52,3>(,&1+&(2?(852&>(331;53,7,,3()192,
:;(&=(3(5=3391;17(71711)=31(=0&;(:1713(&

   +1921 /;9;, 71 921&+9;(  7)923(,    
, / =13)27( ( 23(9:139;(8 19231 1921 7( 1713(,8 71 31;53,
7129(7, (, =(+()192, 71 71=1( ;,) =1,(& (2?,8 9(2?, ,5
=19,92(8(&?,9,;(,1)4511(23(9:139;(219<(7,=31?2(1)
9,3)(;,9225;,9(,5&1+(

7)923(7,3 =,?1&,31)(91()192,
31(&>(7,715)(=3,+3()(,=(3(,523(871714511(3(7,=,3(2,7,;<1:1
7,,7131;52?,

   :;(& /;9;, 71 921&+9;(  9;( ,9201   
  ,9225, 1713(& 71  =13)21 451 ( 1+537(71 ,;(& 1(
:9(9;(7(=1&,,3()192,:;(& (;,)(52,3>(,&1+&(2?(1=1;:;(
,,3()192,:;(&=,71;,0337/:;2711)=31(12(2(

1))1),(&1,3793(=,713(52,3>(3
( 52&>(, 7, 31;53, (331;(7(7, =,3 )1, 7( ;,923051 ,;( 7,
1)=31+(7,3 9;71921 ,031 ( :,&<( 71 (&3,8 01) ;,), 7, 23(0(&<(7,3 1
71)(1+53(7,7(=31?79;(,;(&8=(3(5):)7?13,7,=(+()192,71
0191:;,7(=31?79;(8(97(451,=(121(1)12(7,71+5133(

 7?,+(7,7(9, 15)73+1921715)3+,=0&;,
9;((11;5,715)=3,12,9,9;&57,9( 812(3;,923(3(97,5)(
9,3)(;,9225;,9(&

7?,+(7,7(9, ?17(7((31(&>(,7171=1(
451 1;17() , ;3/72, ,3()1923, ,5 (7;,9(] (7)2118 2,7(?(8 (
(59, 71 ,03+(1 7312( (;)( 7, ;3/72, ,3()1923, ,5
(7;,9(8 45(97, 7129(7( ( :(>13 :(;1 ( 25(1 ;,), ( ;(&()7(71
=0&;(

83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &

   7?,+(7, 7( 9,   , / =,?1& ( 23(9:139;(
?,&5923(7131;53,8=1&,+,?139,:1713(&8(,12(7,=(3(,=(+()192,71
71=1(71=1,(&(2?,89(2?,1=19,92(

7?,+(7,7(9,)71213)9(7(25(1=31?2(
1) &18 , +,?139, :1713(& =,713 ;,9;1713 1)=3/2), =(3( =(+()192, 71
71=1(;,)=1,(&7,12(7,87, 17,)59;=,

       ,9713(97, ( 1 9_  8 451
12(01&1;1 9,3)( +13( 71 7312, :9(9;13, =(3( 1&(0,3(, 1 ;,923,&1 7,
,3()192,10(&(9,7,19217(1713(,85&+51,21);,91;52?,
 :597,1=1;(7(9,213,9,3)(=(32;5&(3171;,923,&18=,
5( 31;12( , ?9;5&(7( ( 71213)9(7, ,012?, 1 13?,8 )( 9,
13,50)127,2,)(7(71;,92(=1&,



83139917120


 ! # % 
   
021.719.931-38 - Fabiana Marcal Ferreira


   
        
      
       
 ! # %   &


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021.719.931-38 - Fabiana Marcal Ferreira