TJMG 23/03/2016 -Fl. 33 -Caderno 2 - Publicações de Terceiros e Editais de Comarcas -Tribunal de Justiça do Estado de Minas Gerais

Caderno 2 - Publicações de Terceiros e Editais de Comarcas ● 23/03/2016 ● Tribunal de Justiça do Estado de Minas Gerais

Minas Gerais - Caderno 2

Publicações de Terceiros e Editais de Comarcas

quarta-feira, 23 de Março de 2016 – 33

ENERGISA S.A.
CNPJ nº 00.864.214/0001-06 - Companhia Aberta
'HSUHFLDomRDFXPXODGD
(GL¿FDo}HVHEHQIHLWRULDV
0iTXLQDVHHTXLSDPHQWRV
9HtFXORV
0yYHLVHXWHQVtOLRV
Total Depreciação acumulada
Subtotal Imobilizado
,PRELOL]DGRHPFXUVR
Total do Imobilizado
Imobilizado em Serviço
&XVWR
7HUUHQRV
(GL¿FDo}HVHEHQIHLWRULDV
0iTXLQDVHHTXLSDPHQWRV
9HtFXORV
0yYHLVHXWHQVtOLRV
Total do imobilizado em serviço
'HSUHFLDomRDFXPXODGD
(GL¿FDo}HVHEHQIHLWRULDV
0iTXLQDVHHTXLSDPHQWRV
9HtFXORV
0yYHLVHXWHQVtOLRV
Total Depreciação acumulada
Subtotal Imobilizado
,PRELOL]DGRHPFXUVR
Total do Imobilizado
Imobilizado
Imobilizado em Serviço
&XVWR
6RIWZDUH
7HUUHQRV
5HVHUYDWyULR%DUUDJHQVH$GXWRUDV
(GL¿FDo}HVHEHQIHLWRULDV
0iTXLQDVHHTXLSDPHQWRV
9HtFXORV
0yYHLVHXWHQVtOLRV
Total do Imobilizado em Serviço
'HSUHFLDomRDFXPXODGD
6RIWZDUH
5HVHUYDWyULR%DUUDJHQVH$GXWRUDV
(GL¿FDo}HVHEHQIHLWRULDV
0iTXLQDVHHTXLSDPHQWRV
9HtFXORV
0yYHLVHXWHQVtOLRV
7RWDO'HSUHFLDomRDFXPXODGD
Subtotal Imobilizado
,PRELOL]DGRHPFXUVR
Total do Imobilizado

Saldo 2014




(23.691)
9.061

9.098
Saldo 2013

Controladora
Adição Transferências




1.633

Controladora
Adição Transferências

Depreciação

Saldo 2015





38
(46)

(46)





(1.515)
(1.515)

(1.515)





(25.168)
9.133

9.368

Baixa

Depreciação

Saldo 2014






(1.829)






-






32.752





1.724
(105)

(105)





(1.230)
(1.230)

(1.230)





(23.691)
9.061

9.098

Baixas

Amortização/
Depreciação

Saldo 2015








(1.241)








-








216.215








(819)
(1.594)
(2.413)








(14.822)
(14.822)








112.256
2.522
114.778






1.831






31.157






-





(24.185)
6.972

6.972






3.461

Saldo 2014

Baixa






3.424




3.424

Consolidado

Adição Transferências








170.066








427








80.507
4.701
85.208








427
46.378
46.805

Saldos iniciais
consolidados a
partir
de 11/04/2014 Adição








46.963







46.963
(46.963)
Consolidado

Amortização/
Transferências Baixas Depreciação

Imobilizado
Saldo 2013
Imobilizado em Serviço
&XVWR
6RIWZDUH





7HUUHQRV





5HVHUYDWyULR%DUUDJHQVH$GXWRUDV





(GL¿FDo}HVHEHQIHLWRULDV





0iTXLQDVHHTXLSDPHQWRV



 
9HtFXORV



 
0yYHLVHXWHQVtOLRV





Total do Imobilizado em Serviço
1.240.382
243.191
2.531
61.225 (6.349)
'HSUHFLDomRDFXPXODGD
6RIWZDUH





5HVHUYDWyULR%DUUDJHQVH$GXWRUDV





(GL¿FDo}HVHEHQIHLWRULDV





0iTXLQDVHHTXLSDPHQWRV





9HtFXORV





0yYHLVHXWHQVtOLRV










7RWDO'HSUHFLDomRDFXPXODGD
Subtotal Imobilizado
1.116.145
181.161
2.370
61.225 (1.986)
,PRELOL]DGRHPFXUVR

 


Total do Imobilizado
1.181.693
181.359 250.583
- (1.986)
7D[DVGHGHSUHFLDomRSUDWLFDGDVSHODFRQWURODGRUDHQRFRQVROLGDGRVmRFRPRVHJXH
Taxas de depreciação do ativo imobilizado
5HVHUYDWyULREDUUDJHQVDGXWRUDVHWHUUDV
(GL¿FDo}HVHEHQIHLWRULDV
0iTXLQDVHHTXLSDPHQWRV
9HtFXORV
0yYHLVHXWHQVtOLRV

5HFODVVL¿cação dos
ativos à
venda Saldo 2014









 




- (1.370.914)








170.066















(53.470) (1.224.938)


(53.470) (1.472.971)








80.507
4.701
85.208
Taxas






19. INTANGÍVEL
&RQWUDWRGHFRQFHVVmR6RIWZDUHV
6DOGRVFRQVROLGDGRVDGTXLULGRVHP
'LUHLWRGHFRQFHVVmR
Total
19.1. Intangível – controladora
Intangível
(P6HUYLoR
&XVWRGRVVRIWZDUHV
$PRUWL]DomR$FXPXODGD
6XEWRWDO
(P&XUVR
Total Geral
Intangível
(P6HUYLoR
&XVWRGRVVRIWZDUHV
$PRUWL]DomR$FXPXODGD
6XEWRWDO
(P&XUVR
Total Geral
$WD[DGHDPRUWL]DomRGHVRIWZDUHVpDRDQR
19.2. Intangível – consolidado

Controladora
2015
2014






7.801
4.717

Consolidado
2015
2014






7.420.982
6.512.334

Saldo 2014

Adição Transferência

Amortização

Saldo 2015





4.717
Saldo 2013









4.443
Adição Transferências






(1.359)
Amortização





7.801
Saldo 2014





(1.201)





4.717





4.141





1.777

Consolidado
Adição –
Ativo contas
a receber da Transferências
Adição concessão (*)





-

Amortização/
Intangível
Saldo 2014
Baixas (**) Depreciação Saldo 2015
,QWDQJtYHOHP6HUYLoR
&XVWR














$PRUWL]DomR$FXPXODGD
6XEWRWDO







(P&XUVR







Total
7.682.612
1.500.087
1.377.073
(756.935)
(815.051)
8.987.786
(-) obrigações Vinculadas à
concessão
(P6HUYLoR
&XVWR














$PRUWL]DomR$FXPXODGD
6XEWRWDO







(P&XUVR







Total obrigações Vinculadas à
concessão
1.686.144
234.581
407.471
(140.277)
(140.102)
2.047.817
Total Geral
5.996.468
1.265.506
969.602
(616.658)
(674.949)
6.939.969
 $GLomR ± DWLYR FRQWDV D UHFHEHU GD FRQFHVVmR ± UHIHUHPVH DRV YDORUHV GR FRQWDV D UHFHEHU GD FRQFHVVmR WUDQVIHULGRV SDUD R LQWDQJtYHO
5HGHREULJDo}HVYLQFXODGDVjFRQFHVVmR±5HPIDFHGDUHQRYDomRGRFRQWUDWRGHFRQFHVVmRFRQIRUPHGHWDOKDGRQDQRWD
H[SOLFDWLYDQž
'RWRWDOGDVEDL[DVUHDOL]DGDVQRSHUtRGR¿QGRHPGH55IRLWUDQVIHULGRSDUDRFRQWDVDUHFHEHU
GDFRQFHVVmR 5 UHIHUHVHDFRQWUDWRVGHSDUWLFLSDomR¿QDQFHLUDGRFRQVXPLGRUTXHIRUDPFDQFHODGRVQD(07 5 UHIHUHVHD
GHYROXomRGR3URJUDPDGH(OHWUL¿FDomR5XUDOGR(VWDGRGH7RFDQWLQV±2ItFLRQž6))$QHHOQD(72H5UHIHUHPVHDEDL[DV
RSHUDFLRQDLVUHDOL]DGDVQRSHUtRGR

Saldos iniciais
5HFODVVL¿consolidados
cação dos
a partir de
ativos
Saldo 2013
11/04/2014 Adição Transferências Baixas (*) Amortização
à venda Saldo 2014

Intangível
(P6HUYLoR
&XVWR



 

 
$PRUWL]DomR$FXPXODGD



 

 
6XEWRWDO



 



(P&XUVR

 
 











(VWXGRVH3URMHWRV
Total
1.403.411
6.746.431 883.756
- (407.453)
(667.894) (275.639)
7.682.612
(-) obrigações Vinculadas à
concessão

(P6HUYLoR
&XVWR

 





$PRUWL]DomR$FXPXODGD








6XEWRWDO

 






 
 



(P&XUVR
Total obrigações Vinculadas à
concessão

 
 



Total Geral
968.723
5.489.498 680.675
- (296.940)
(569.849) (275.639)
5.996.468
19.3. Intangível - Contrato de Concessão– consolidados: 5HIHUHPVH j SDUFHOD GD LQIUDHVWUXWXUD XWLOL]DGD SHODV FRQWURODGDV QD FRQFHVVmR GD
GLVWULEXLomRGHHQHUJLDHOpWULFDDVHUUHFXSHUDGDSHODVWDULIDVHOpWULFDVGXUDQWHRSUD]RGDFRQFHVVmR$LQIUDHVWUXWXUDXWLOL]DGDSHODVFRQWURODGDVQDV
VXDVRSHUDo}HVpYLQFXODGDDRVHUYLoRS~EOLFRGHGLVWULEXLomRGHHQHUJLDQmRSRGHQGRVHUUHWLUDGDDOLHQDGDFHGLGDRXGDGDHPJDUDQWLDKLSRWHFiULD
VHPDSUpYLDHH[SUHVVDDXWRUL]DomRGRÏUJmR5HJXODGRU$5HVROXomR$1((/QžUHJXODPHQWDDGHVYLQFXODomRGDLQIUDHVWUXWXUDGDVFRQ
FHVV}HVGR6HUYLoR3~EOLFRGH(QHUJLD(OpWULFDFRQFHGHQGRDXWRUL]DomRSUpYLDSDUDDVXDGHVYLQFXODomRTXDQGRGHVWLQDGDjDOLHQDomR'HWHUPLQD
WDPEpPTXHRSURGXWRGDDOLHQDomRVHMDGHSRVLWDGRHPFRQWDEDQFiULDHVSHFt¿FDHRVUHFXUVRVUHLQYHVWLGRVQDLQIUDHVWUXWXUDGDSUySULDFRQFHVVmR
$DPRUWL]DomRHVWiVHQGRHIHWXDGDSHORSUD]RGDFRQFHVVmRFRPEDVHQRVEHQHItFLRVHFRQ{PLFRVJHUDGRVDQXDOPHQWH$VWD[DVPpGLDVSRQGHUDGDV
GHDPRUWL]DomRGDVFRQWURODGDVpFRPRVHJXH
Empresas
2015
2014
(0*


(6(


(3%


(%2


(1)


('(93


(07


&$,8$


(72


((%


&1((


&)/2


(06


2VDOGRGRLQWDQJtYHOHGRFRQWDVDUHFHEHUGDFRQFHVVmRHVWmRUHGX]LGRVSHODVREULJDo}HVYLQFXODGDVDFRQFHVVmRTXHVmRUHSUHVHQWDGDVSRU
2015
2014
obrigações vinculadas à concessão:
&RQWULEXLo}HVGRFRQVXPLGRU 


3DUWLFLSDomRGD8QLmR±UHFXUVRV&'(  


3DUWLFLSDomRGR*RYHUQRGR(VWDGR 


5HVHUYDSDUDUHYHUVmR 


5HFHLWDVGH8OWUDSDVVDJHPGH'HPDQGDH(QHUJLD5HDWLYD([FHGHQWH


 $PRUWL]DomRDFXPXODGD


3.244.960
2.944.273
Total
$ORFDomR
&RQWDVDUHFHEHUGDFRQFHVVmR


,QIUDHVWUXWXUD±,QWDQJtYHOHPVHUYLoR


,QIUDHVWUXWXUD,QWDQJtYHOHPFXUVR




5HFHLWDVGH8OWUDSDVVDJHPGH'HPDQGDH(QHUJLD5HDWLYD([FHGHQWH
Total
3.244.960
2.944.273
 $VFRQWULEXLo}HVGHFRQVXPLGRUHVUHSUHVHQWDPDSDUWLFLSDomRGHWHUFHLURVHPREUDVSDUDIRUQHFLPHQWRGHHQHUJLDHOpWULFDHPiUHDVQmRLQFOXtGDV
QRVSURMHWRVGHH[SDQVmRGDVFRQFHVVLRQiULDVGHHQHUJLDHOpWULFD  $VVXEYHQo}HVGD8QLmR±UHFXUVRV&'(HDSDUWLFLSDomRGR*RYHUQRGR(VWD
GRVmRSURYHQLHQWHVGD&RQWDGH'HVHQYROYLPHQWR(QHUJpWLFR±&'(HHVWmRGHVWLQDGRVDR3URJUDPD/X]SDUD7RGRV  $UHVHUYDSDUDUHYHUVmR
FRQVWLWXtGDDWpGHGH]HPEURGHUHSUHVHQWDRPRQWDQWHGHUHFXUVRVSURYHQLHQWHVGRIXQGRGHUHYHUVmRRVTXDLVIRUDPDSOLFDGRVHPSURMHWRV
GHH[SDQVmRGD&RPSDQKLDLQFLGLQGRMXURVGHDDSDJRVPHQVDOPHQWH
$V FRQWURODGDV SDVVDUDP D DPRUWL]DU DV REULJDo}HV HVSHFLDLV HP (6( DEULO  (0* MXQKR  (1) MXQKR  (%2 IHYHUHL
UR (3% DJRVWRGH &1(( 0DLR ('(93 0DLR &$,8È 0DLR &)/2 -XQKR (72 -XOKR (07
$EULO (06 $EULO $SDUWLUGDVHJXQGDUHYLVmRWDULIiULDSHULyGLFDDVREULJDo}HVYLQFXODGDVjFRQFHVVmR REULJDo}HVHVSHFLDLV SDV
VDUDPDVHUDPRUWL]DGDVSHODWD[DPpGLDGHGHSUHFLDomRGRDWLYRLQWDQJtYHOGDUHVSHFWLYDDWLYLGDGHHPTXHWLYHUHPVLGRDSOLFDGRVRVUHFXUVRVGDV
REULJDo}HVHVSHFLDLV$VQRYDVDGLo}HVRFRUULGDVDSDUWLUGHGHMDQHLURGHSDVVDUDPDVHUDPRUWL]DGDVGHDFRUGRFRPDGDWDGHDTXLVLomR
DWp HVWDU WRWDOPHQWH DPRUWL]DGR Receitas de ultrapassagem de Demanda e Energia Reativa Excedente: $ $1((/ DWUDYpV GD 5HVROXomR
1RUPDWLYDQƒGHGHQRYHPEURGHGHWHUPLQRXTXHRVYDORUHVSURYHQLHQWHVGRIDWXUDPHQWRGHPXOWDVSRUXOWUDSDVVDJHPGHGHPDQGD
HFRQVXPRGHHQHUJLDUHDWLYDH[FHGHQWHDSDUWLUGRƒFLFORGHUHYLV}HVWDULIiULDVSDVVHPDVHUFRQWDELOL]DGDVFRPR2EULJDo}HV(VSHFLDLV$Q
WHULRUPHQWHDRžFLFORHVVHVYDORUHVHUDPFRQWDELOL]DGRVFRPRUHFHLWDRSHUDFLRQDO$VFRQWURODGDVSDVVDUDPSHORžFLFORGHUHYLVmRWDULIiULD
VHQGR(0*H(1)HPVHWHPEURGH(%2HPIHYHUHLURGH(6(HPDEULOGHH(3%HPDJRVWRGH&1((('(93&$,8È
HP0DLR&)/2HP-XQKR(72HPMXOKR(07H(06HP$EULODSDUWLUGHVVDGDWDRIDWXUDPHQWRGDVXOWUDSDVVDJHQV
GHGHPDQGDSDVVDUDPDVHUFRQWDELOL]DGRVQDUXEULFD2EULJDo}HV(VSHFLDLV$VFRQWURODGDV(0*(1)&$,8$&1((('(93H(%%HP
GHGH]HPEURGHDSXUDUDPRPRQWDQWHGH5 5QRH[HUFtFLR¿QGRHPGHGH]HPEURGH TXHIRLWUDQVIHULGRSDUD
REULJDo}HVHVSHFLDLVHPVHUYLoRSDUDVHUDPRUWL]DGRDSDUWLUGHGH]HPEURGH &$,8$&1((('(93H(%% HMDQHLURGH &)/2
(0*H(1) FRQIRUPH5HVROXomR1RUPDWLYDQžGHGHDEULOGH$SDUWLUGRžFLFORGHUHYLVmRWDULIiULDRVQRYRVYDORUHVGHFRUUHQWHV
GD5HFHLWDGH8OWUDSDVVDJHPGH'HPDQGDH(QHUJLD5HDWLYD([FHGHQWHGHYHUmRVHUDSURSULDGRVHPSDVVLYRV¿QDQFHLURVVHWRULDLV±GHYROXomR
WDULIiULDVHVHUmRDWXDOL]DGRVPHQVDOPHQWHFRPDSOLFDomRGDYDULDomRGR,3&$HDPRUWL]DGRDSDUWLUGRLQLFLRGRžFLFORWDULIiULR(PGH]HPEUR
GHRVYDORUHVUHJLVWUDGRVGLUHWDPHQWHHPSDVVLYRV¿QDQFHLURVVHWRULDLVIRUDP&$,8$ 5 ('(93 5 (%% 5 H&1((
5 WRWDOL]DUDP5$$%5$'(( $VVRFLDomR%UDVLOHLUDGH'LVWULEXLGRUHVGH(QHUJLD(OpWULFD FRPRUHSUHVHQWDQWHGDVGLVWULEXLGRUDVGH
HQHUJLDHOpWULFDLQJUHVVRXQRMXGLFLiULRTXHVWLRQDQGRRWUDWDPHQWRGDGRDHVVHIDWXUDPHQWRTeste de recuperabilidade econômica: 3RURFDVLmR
GRHQFHUUDPHQWRGDVGHPRQVWUDo}HV¿QDQFHLUDVUHIHUHQWHVDRSHUtRGR¿QGRHPGHGH]HPEURGHDVFRQWURODGDVLQGLUHWDVSURFHGHUDPDR
WHVWHGHUHFXSHUDELOLGDGHHFRQ{PLFDGRVDWLYRVLQWDQJtYHOH¿QDQFHLURGRVFRQWUDWRVGHFRQFHVVmRGHDFRUGRFRPR&3&5 5HGXomRDRYDORU
UHFXSHUiYHOGHDWLYRV 2DWLYRLQWDQJtYHOIRLWHVWDGRFRPEDVHQRVHXYDORUHPXVRXWLOL]DQGRRPRGHORGHÀX[RGHFDL[DSDUDRSHUtRGRGHYLJrQFLD
GDFRQFHVVmR2DWLYR¿QDQFHLURUHVXOWDQWHGDDGRomRGR2&3&&RQWUDWRVGH&RQFHVVmRWHYHFRPRSULQFLSDOSDUkPHWURDEDVHGHUHPXQHUDomR
GD~OWLPDUHYLVmRWDULIiULDDMXVWDGD3DUDDVSURMHo}HVGRPRGHORGHÀX[RGHFDL[DXWLOL]RXVHDVVHJXLQWHVSULQFLSDLVSUHPLVVDV‡5HODomRKLVWyULFD
HQWUHRFUHVFLPHQWRGDHQHUJLDYHQGLGD 0:K HRGDHFRQRPLDGDGRSHOR3,%‡3DUDRFHQiULRHFRQ{PLFRIXWXURHYDULiYHLVPDFURHFRQ{PLFDV
XWLOL]RXVHHVWXGRVGHVHQYROYLGRVSRUPHLRGHPRGHORVHFRQRPpWULFRVHRXWURVGDGRVGHPHUFDGRGLVSRQtYHLV‡2VÀX[RVGHFDL[DIRUDPWUD]LGRV
DYDORUSUHVHQWHSRUPHLRGHXPDWD[DPpGLD:$&&UHSUHVHQWDWLYDGRFXVWRPpGLRSRQGHUDGRGHFDSLWDO2VYDORUHVDSXUDGRVQRWHVWHFLWDGR
PRVWUDUDPVHVX¿FLHQWHVSDUDDFREHUWXUDGRVDWLYRVLQWDQJtYHOH¿QDQFHLUR
19.4. Direito de concessão – Consolidado
2015
2014
5HFRQKHFLGRSRUFRQWURODGDV 


5HFRQKHFLGRSHODFRQWURODGRUD  


$TXLVLomRSDUWLFLSDomR 


ÈJLR Goodwill


6DOGRUHFODVVL¿FDGRSDUDDWLYRVGLVSRQtYHLVSDUDYHQGD 




$PRUWL]DomRDFXPXODGD
Subtotal
481.013
515.866
$PRYLPHQWDomRpFRPRVHJXH:
Consolidado
2015
2014
Saldo inicial


$TXLVLomRSDUWLFLSDomR


6DOGRUHFODVVL¿FDGRSDUDDWLYRVGLVSRQtYHLVSDUDYHQGD




$PRUWL]DomRQRH[HUFtFLR
6DOGR¿QDO
481.013
515.866
(1) Intangível reconhecido por controlada: &RUUHVSRQGHDRGLUHLWRGHFRQFHVVmRLQFRUSRUDGRSHODFRQWURODGD(6(TXHHVWiVHQGRDPRUWL]DGRD
SDUWLUGHDEULOGHDWpRWpUPLQRGHFRQFHVVmRGHGLVWULEXLomRGHHQHUJLDHOpWULFD GH]HPEURGH WRPDQGRVHSRUEDVHDVFXUYDVGHOXFUD
WLYLGDGHSURMHWDGDV$DPRUWL]DomRJHUDXPDUHGXomRGHLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGDRUGHPGH(PGHGH]HPEURGH
RVDOGRDDPRUWL]DUSHODFRQWURODGDpGH5 5HP (2) Intangíveis reconhecidos pela controladora: &RUUHVSRQGHPDRV
GLUHLWRVGHFRQFHVVmRGDVSDUWLFLSDo}HVVRFLHWiULDVQDVFRQWURODGDV(%2(6(H(3%QRPRQWDQWHGH5 5HP RVTXDLV
HVWmRVHQGRDPRUWL]DGRVSHORSUD]RGHFRQFHVVmRGHDFRUGRFRPFXUYDVGHOXFUDWLYLGDGHSURMHWDGDVSDUDDVFRQWURODGDV$&RPSDQKLDDGTXLULX
D HPSUHVD GH SURSyVLWRV HVSHFt¿FRV 3DUTXH (yOLFR 6REUDGLQKR ORFDOL]DGD QR PXQLFtSLR 6REUDGLQKR ± %$ GHWHQWRUD GH SURMHWRV HyOLFRV SHOR
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DQRVDSDUWLUGDHQWUDGDHPRSHUDomRFRPHUFLDO(PIRUDPEDL[DGRV5HPIXQomRGDDOLHQDomRGRVSURMHWRVHyOLFRVHGHJHUDomR(3)
Aquisição de participação: (PGHDEULOGHIRLIRUPDOL]DGDDWUDQVIHUrQFLDGDVSDUWLFLSDo}HVVRFLHWiULDVTXHDVVHJXUDPRFRQWUROHDFLRQi
ULRGDVVRFLHGDGHVLQWHJUDQWHVGR*UXSR5HGHSDUDD(QHUJLVDQRVWHUPRVGR&RPSURPLVVRGH,QYHVWLPHQWR&RPSUDH9HQGDGH$o}HVH2XWUDV
$YHQoDV2YDORUGRiJLRDSXUDGRQDDTXLVLomRGDV&RPSDQKLDVPRQWDHP5IRLUHFRQKHFLGRQDUXEULFD³LQYHVWLPHQWRV´QDFRQWURODGRUD
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33$GDUHQRYDomRGDVFRQFHVV}HVGHGLVWULEXLomRGHHQHUJLDHOpWULFDSUHYLVWDSHOD/HLQžTXHPHVPRFRPDHGLomRGR'HFUHWRQž
TXHUHJXODPHQWRXDSURUURJDomRGDVFRQFHVV}HVGHGLVWULEXLomRGHHQHUJLDHOpWULFDVXVSHQVRSHOR7ULEXQDOGH&RQWDVGD8QLmRRTXH
LPSRVVLELOLWRXDDVVLQDWXUDGRQRYRFRQWUDWRGHFRQFHVVmRHGDYDULDomRHQWUHDPpGLDFRQVLGHUDGDQRSURFHVVRGHGH¿QLomRGHSUHoRHDPHOKRU
HVWLPDWLYDGRSDWULP{QLROtTXLGRDYDORUMXVWRQDGDWDHIHWLYDGDDTXLVLomR'RPRQWDQWHGRiJLR5IRUDPGHGX]LGRVRVJDQKRVGHFDSLWDO
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