CPA S
&(57,),&$'2 '( *$5$17Ë$ )(552/, (63$f$ 6/
2 SUD]R GH JDUDQWLD QD YHQGD GH SHoDV EHP FRPR R SUD]R SDUD UHFODPDU GHSHQGH GH VDEHU TXHP p R XWLOL]DGRU ILQDO GD SHoD
D OHJLVODomR DSOLFiYHO QDV UHODo}HV FRP FRQVXPLGRUHV p GLIHUHQWH GD TXH VH DSOL¤FD QDV YHQGDV D HPSUHVDV RX SURILVVLRQDLV
6H R XWLOL]DGRU ILQDO GD SHoD IRU XP FRQVX¤PLGRU DSOLFDVH R '/ GH GH $EULO DOWHUDGR SHOR '/ GH GH
0DLR D FKDPDGD /HL GDV *DUDQWLDV 3DUD HVWD /HL D ©JDUDQWLDª p R FRPSURPLVVR RX GHFODUDomR DVVXPLGD SHOR YHQGHGRU RX SHOR
SURGXWRU SHUDQWH R FRQVXPLGRU GH UHHPEROVDU R SUHoR SDJR VXEVWLWXLU UHSDUDU RX RFXSDU¤VH GH TXDOTXHU PRGR GH XP EHP
GH FRQVXPR VHP HQFDUJRV DGLFLRQDLV SDUD R FRQVXPLGRU 6H D SHoD YDL VHU XWLOL]DGDDSOLFDGD QXP SURGXWR GH XPD HPSUHVD
DSOLFDPVH DV UHJUDV GR &yGLJR &LYLO UHIHUHQWHV DR FRQWUDWR GH FRPSUD H YHQGD DUWV H VHJXLQWHV GR && H j YHQGD GH
FRLVDV GHIHLWXRVDV DUWV && H VHJXLQWHV
6H R XWLOL]DGRU ILQDO GD SHoD p XP FRQVX¤PLGRU R SUD]R GH JDUDQWLD VmR DQRV 6H R FRPSUDGRUXWLOL]DGRU ILQDO GD SHoD p XPD
HPSUHVD RX VH GHVWLQD D XVR SURILVVLRQDO R SUD]R GH JDUDQWLD p GH PHVHV
$ JDUDQWLD p GDGD DR FRQVXPLGRU ILQDO H QmR DRV LQVWDODGRUHV RX UHYHQGHGRUHV
6DOYR SURYD HP FRQWUiULR HQWHQGHVH TXH RV EHQV HVWmR FRQIRUPHV H DSWRV SDUD D ILQDOLGDGH TXH VH DGTXLULUHP
H VHPSUH TXH VHMDP UHVSHLWDGDV DV VHJXLQWHV FRQGLo}HV
2 DSDUHOKR JDUDQWLGR GHYHUi FRUUHVSRQGHU DRV DSDUHOKRV TXH R IDEULFDQWH GHVWLQD H[SUHVVDPHQWH SDUD (VSDQKD H GHYHUi
VHU LQVWDODGR HP (VSDQKD
$V SHoDV TXH VHMDP QHFHVViULDV VXEVWLWXLU VHUmR DV GHWHUPLQDGDV SHOR QRVVR 6HUYLoR 7pFQLFR 2),&,$/ H HP WRGRV RV
FDVRV VHUmR SHoDV RULJLQDLV
$ JDUDQWLD p YiOLGD VHPSUH TXH VHMDP UHDOL]DGDV DV RSHUDo}HV QRUPDLV GH PDQXWHQomR GHVFULWDV QDV LQVWUXo}HV WpFQLFDV
IRUQHFLGDV FRP RV HTXLSDPHQWRV
2 FRQVXPLGRU GHYHUi LQIRUPDU D
FRQKHFLPHQWR GD PHVPD
$ JDUDQWLD QmR FREUH DV LQFLGrQFLDV SURGX]LGDV SRU
$OLPHQWDomR HOpFWULFD GH HTXLSDPHQWRV FRP JUXSRV HOHFWURJHUDGRUHV RX TXDOTXHU RXWUR VLVWHPD TXH QmR VHMD XPD UHGH
HOpFWULFD HVWiYHO H GH FDSDFLGDGH VXILFLHQWH
3URGXWRV FXMD UHSDUDomR QmR WHQKD VLGR HIHFWXDGD SHOR 6HUYLoR 7pFQLFR 2),&,$/ GD
)(552/, (63$f$ 6/
&RUURV}HV GHIRUPDo}HV HWF SURGX]LGDV SRU XP DUPD]HQDPHQWR LQDGHTXDGR
0DQLSXODomR GR SURGXWR SRU SHVVRDO DOKHLR D
0RQWDJHP QmR FRQIRUPH FRP DV LQVWUXo}HV TXH VmR IRUQHFLGDV QRV HTXLSDPHQWRV
,QVWDODomR GR HTXLSDPHQWR TXH QmR UHVSHLWH DV /HLV H 5HJXODPHQWDo}HV HP YLJRU HOHFWULFLGDGH KLGUiXOLFDVJDV VHJXUDQoD
QRUPDV 81( H UHJXODPHQWRV DSOLFiYHLV HWF
'HIHLWRV QDV LQVWDODo}HV HOpFWULFDV KLGUiXOLFD RX SRU LQVXILFLrQFLD GH FDXGDO HWF
$QRPDOLDV FDXVDGDV SHOR LQFRUUHFWR WUDWDPHQWR GD iJXD GH DOLPHQWDomR GR HTXLSDPHQWR SRU FRUURV}HV RULJLQDGDV SHOD
DJUHVVLYLGDGH GD PHVPD SRU WUDWDPHQWRV GHVLQFUXVWDQWHV PDO UHDOL]DGRV HWF
$QRPDOLDV FDXVDGDV SRU DJHQWHV DWPRVIpULFRV JHOR UDLRV LQXQGDo}HV HWF DVVLP FRPR SRU FRUUHQWHV HUUiWLFDV
3RU PDQXWHQomR LQDGHTXDGD GHVFXLGR RX PDX XVR
2
PDWHULDO
127$ e LPSUHVFLQGtYHO R SUHHQFKLPHQWR GD WRWDOLGDGH GRV GDGRV DSUHVHQWDGRV QR &HUWLILFDGR GH *DUDQWLD $ YDOLGDomR GD
JDUDQWLD GHYHUi VHU UHDOL]DGD GH IRUPD LPHGLDWD LQGLFDQGR QHOD D VXD GDWD HQYLDQGRD HP VHJXLGD SDUD
7RGRV RV QRVVRV 6HUYLoRV 7pFQLFRV 2),&,$,6 GLVS}HP GD FRUUHVSRQGHQWH FHUWLILFDomR SRU SDUWH GD
FDomR HP TXDOTXHU LQWHUYHQomR
$V HYHQWXDLV UHFODPDo}HV GHYHP VHU HIHFWXDGDV SHUDQWH R RUJDQLVPR FRPSHWHQWH QHVWD PDWpULD
$%5$1*Ç1&,$ '$ *$5$17,$
)HUUROL
)HUUROL
GD IDOWD GH FRQIRUPLGDGH GR EHP QXP SUD]R LQIHULRU D GRLV PHVHV GHVGH TXH WHYH
)HUUROL
GXUDQWH D JDUDQWLD VHUi SURSULHGD G H GH
)(552/,
)(552/, (63$f$ 6/
3ROtJRQR ,QGXVWULDO GH 9LOOD\XGD
& $OFDOGH 0DUWtQ &RERV
%XUJRV ± (63$f$
ZZZIHUUROLFRP
cod. A73022245
GXUDQWH R SHUtRGR GH JDUDQWLD
)HUUROL (VSDxD 6/
HRX SHVVRDO DXWRUL]DGR GD
)HUUROL
)HUUROL (VSDxD 6/8
)HUUROL
([LMD HVWD FHUWLIL
PT
33