LEI Nº 14.802, DE 10 DE JANEIRO DE 2024 (parte 2 de 110)

Publicado no Diário Oficial da União, seção 1, em , página 1. Órgão: Atos do Poder Legislativo. Todos os atos de 11/01/2024

DO_21314609_PPAP01_029
DO_21314609_PPAP01_030
DO_21314609_PPAP01_031
DO_21314609_PPAP01_032
DO_21314609_PPAP01_033
DO_21314609_PPAP01_034
DO_21314609_PPAP01_035
Ϯ „ ŶĞdžŽ/͘ŝŵĞŶƐĆŽƐƚƌĂƚĠŐŝĐĂ ͮ WůĂŶŽWůƵƌŝĂŶƵĂůϮϬϮϰͲ ϮϬϮϳ
ϭ͘ϭ͘ sŝƐĆŽĚĞĨƵƚƵƌŽƉĂƌĂŽƌĂƐŝůĞŵϮϬϮϳ
͞hŵƉĂşƐĚĞŵŽĐƌĄƚŝĐŽ͕ũƵƐƚŽ͕ĚĞƐĞŶǀŽůǀŝĚŽĞĂŵďŝĞŶƚĂůŵĞŶƚĞƐƵƐƚĞŶƚĄǀĞů͕ŽŶĚĞƚŽĚĂƐĂƐ
ƉĞƐƐŽĂƐǀŝǀĂŵĐŽŵƋƵĂůŝĚĂĚĞ͕ĚŝŐŶŝĚĂĚĞĞƌĞƐƉĞŝƚŽăƐĚŝǀĞƌƐŝĚĂĚĞƐ͘͟
ϭ͘Ϯ͘ ƚƌŝďƵƚŽƐĚĂǀŝƐĆŽĚĞĨƵƚƵƌŽ
x ĞŵŽĐƌĂĐŝĂʹWĂƌƚŝĐŝƉĂĕĆŽƐŽĐŝĂůĞŐĂƌĂŶƚŝĂĚĂƉůƵƌĂůŝĚĂĚĞĞĚŽƐƉƌŝŶĐşƉŝŽƐĚĞŵŽĐƌĄƚŝĐŽƐ͖
x ƋƵŝĚĂĚĞ ʹ /ŶĐůƵƐĆŽ͕ũƵƐƚŝĕĂƐŽĐŝĂů͕ŐĂƌĂŶƚŝĂĚĞĚŝƌĞŝƚŽƐĞŝŐƵĂůĚĂĚĞĚĞŽƉŽƌƚƵŶŝĚĂĚĞƐ͖
x ĞƐĞŶǀŽůǀŝŵĞŶƚŽ ʹ ƌĞƐĐŝŵĞŶƚŽĞĐŽŶƀŵŝĐŽĐŽŵƐƵƐƚĞŶƚĂďŝůŝĚĂĚĞĂŵďŝĞŶƚĂůĞŝŶĐůƵƐĆŽ
ƐŽĐŝĂů͘
ϭ͘ϯ͘ /ŶĚŝĐĂĚŽƌĞƐͲĐŚĂǀĞŶĂĐŝŽŶĂŝƐĞŵĞƚĂƐ
KƐŝŶĚŝĐĂĚŽƌĞƐͲĐŚĂǀĞŶĂĐŝŽŶĂŝƐƐĆŽƵŵĐŽŶũƵŶƚŽĚĞŝŶĚŝĐĂĚŽƌĞƐƋƵĞŵĞĚĞŵŽƉƌŽŐƌĞƐƐŽƐŽĐŝĂů͕
ĞĐŽŶƀŵŝĐŽ͕ĂŵďŝĞŶƚĂůĞŝŶƐƚŝƚƵĐŝŽŶĂůĚŽƌĂƐŝů͕ĐŽŶƐŝĚĞƌĂŶĚŽĂƐŵƷůƚŝƉůĂƐĚŝŵĞŶƐƁĞƐĚŽďĞŵͲ
ĞƐƚĂƌŝŶĚŝǀŝĚƵĂůĞĐŽůĞƚŝǀŽ͕ƉĂƌĂƋƵĞƐĞũĂŵĂůĐĂŶĕĂĚŽƐŽƐŽďũĞƚŝǀŽƐŶĂĐŝŽŶĂŝƐŶĂƐƌĞƐƉĞĐƚŝǀĂƐ
ĄƌĞĂƐ͘ ^ĆŽǀĂƌŝĄǀĞŝƐͲĐŚĂǀĞƉĂƌĂĂĨĞƌŝƌŽƐĞĨĞŝƚŽƐĚĞƚƌĂŶƐĨŽƌŵĂĕĆŽĞƐĆŽĞƐƐĞŶĐŝĂŝƐƉĂƌĂŽ
ĂĐŽŵƉĂŶŚĂŵĞŶƚŽĚŽĚĞƐĞŵƉĞŶŚŽĚĂĞƐƚƌĂƚĠŐŝĂĂĚŽƚĂĚĂŶŽWůĂŶŽ͘
WĂƌĂĐĂĚĂŝŶĚŝĐĂĚŽƌĚŽWWŚĄƵŵĂŵĞƚĂĂƐƐŽĐŝĂĚĂ͘ &ŽŝĂĚŽƚĂĚŽŽƐŝƐƚĞŵĂĚĞďĂŶĚĂƐ͕ ƋƵĞ
ƌĞƉƌĞƐĞŶƚĂƵŵŝŶƚĞƌǀĂůŽ͕ĐŽŵůŝŵŝƚĞĚĞǀĂůŽƌĞƐĨĂĐƚşǀĞŝƐƉĂƌĂĂĞǀŽůƵĕĆŽĚĞĐĂĚĂŝŶĚŝĐĂĚŽƌŶŽ
ŚŽƌŝnjŽŶƚĞĚĞƚĞŵƉŽĚŽWW͘ƐƐĞƐŝƐƚĞŵĂŽĨĞƌĞĐĞŵĂŝŽƌĨůĞdžŝďŝůŝĚĂĚĞƉĂƌĂůŝĚĂƌĐŽŵĨĂƚŽƌĞƐ
ĞĐŽŶƀŵŝĐŽƐŽƵƐŽĐŝĂŝƐŝŵƉƌĞǀŝƐƚŽƐ͕ĂŶĐŽƌĂĂƐĞdžƉĞĐƚĂƚŝǀĂƐĚŽƐĂƚŽƌĞƐƐŽĐŝĂŝƐĞŵƚŽƌŶŽĚĂ
ŵĞůŚŽƌŝĂĚĞƐĞũĂĚĂĐŽŵƵŵĂǀŝƐĆŽĚĞŵĠĚŝŽƉƌĂnjŽĞƉĞƌŵŝƚĞŽŵŽŶŝƚŽƌĂŵĞŶƚŽĚĞĐĂĚĂƵŵĚŽƐ
ŽďũĞƚŝǀŽƐĞƐƚƌĂƚĠŐŝĐŽƐĚĞĨŝŶŝĚŽƐ͘
KƐŝŶĚŝĐĂĚŽƌĞƐͲĐŚĂǀĞ͕ǀŝŶĐƵůĂĚŽƐăǀŝƐĆŽĚĞĨƵƚƵƌŽ͕ŵĞĚĞŵŽƐƌĞƐƵůƚĂĚŽƐŽďƚŝĚŽƐŶŽƉĞƌşŽĚŽ;Ğ
ĨĞŝƚŽƐͬŵƵĚĂŶĕĂƐŶĂƌĞĂůŝĚĂĚĞͿŐĞƌĂĚŽƐƉĞůĂĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂů͘
dĂďĞůĂϭ͘ /ŶĚŝĐĂĚŽƌĞƐͲĐŚĂǀĞŶĂĐŝŽŶĂŝƐ ĞŵĞƚĂƐ ĂƐƐŽĐŝĂĚŽƐăǀŝƐĆŽĚĞĨƵƚƵƌŽ͘
/ŶĚŝĐĂĚŽƌĞƐͲĐŚĂǀĞ
ŶĂĐŝŽŶĂŝƐ
WƌŽũĞĕƁĞƐĚĂƐŵĞƚĂƐ
dĂdžĂĚĞĞdžƚƌĞŵĂƉŽďƌĞnjĂ
&ŽŶƚĞ͗WŶĂĚŽŶƚşŶƵĂͬ/'͘
WƌŽũĞĕƁĞƐĞůĂďŽƌĂĚĂƐƉĞůŽDWKĐŽŵďĂƐĞĞŵ
ĞƐƚŝŵĂƚŝǀĂƐĚŽ/ƉĞĂĞĚĂ^WͬD&͘EŽƚĂ͗>ŝŶŚĂĚĞ
h^ΨϮ͕ϭϱƉŽƌƉĞƐƐŽĂƉŽƌĚŝĂ͕ĐŽŶǀĞƌƚŝĚĂƉĞůŽĨĂƚŽƌ
ĚĞƉĂƌŝĚĂĚĞĚŽƉŽĚĞƌĚĞĐŽŵƉƌĂĚĞϮϬϭϳ͘
ϰ͕ϳϴ
Ϯ͕ϳϮ Ϭ
ϱ
ϭϬ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗ϲ͕ϬϬ
ϯ „ ŶĞdžŽ/͘ŝŵĞŶƐĆŽƐƚƌĂƚĠŐŝĐĂ ͮ WůĂŶŽWůƵƌŝĂŶƵĂůϮϬϮϰͲ ϮϬϮϳ
/ŶĚŝĐĂĚŽƌĞƐͲĐŚĂǀĞ
ŶĂĐŝŽŶĂŝƐ
WƌŽũĞĕƁĞƐĚĂƐŵĞƚĂƐ
ZĂnjĆŽĞŶƚƌĞĂƐƌĞŶĚĂƐĚŽƐ
ϭϬйŵĂŝƐƌŝĐŽƐĞĚŽƐϰϬй
ŵĂŝƐƉŽďƌĞƐ
&ŽŶƚĞ͗WŶĂĚŽŶƚşŶƵĂͬ/'͘
WƌŽũĞĕƁĞƐĞůĂďŽƌĂĚĂƐƉĞůŽDWKĐŽŵďĂƐĞĞŵ
ĞƐƚŝŵĂƚŝǀĂƐĚŽ/ƉĞĂĞĚĂ^WͬD&͘
ZĞŶĚŝŵĞŶƚŽĚŽŵŝĐŝůŝĂƌ
ƉĞƌĐĂƉŝƚĂŶĂƐŐƌĂŶĚĞƐ
ƌĞŐŝƁĞƐ
;ĞŵŵŝůŚĂƌĞƐĚĞZΨĚĞ
ϮϬϮϮͿ
&ŽŶƚĞ͗WŶĂĚŽŶƚşŶƵĂͬ/'͘
WƌŽũĞĕƁĞƐĞůĂďŽƌĂĚĂƐƉĞůŽDWKĐŽŵďĂƐĞĞŵ
ĞƐƚŝŵĂƚŝǀĂƐĚŽ/ƉĞĂ͘
EŽƌƚĞ
EŽƌĚĞƐƚĞ
ĞŶƚƌŽͲ KĞƐƚĞ
^ƵĚĞƐƚĞ
^Ƶů
WƌŽĚƵƚŽŝŶƚĞƌŶŽďƌƵƚŽƉĞƌ
ĐĂƉŝƚĂ;ĞŵZΨĚĞϮϬϮϮͿ
&ŽŶƚĞ͗WŶĂĚŽŶƚşŶƵĂͬ/'͘
WƌŽũĞĕƁĞƐĞůĂďŽƌĂĚĂƐƉĞůŽDWKĐŽŵďĂƐĞĞŵ
ĞƐƚŝŵĂƚŝǀĂƐĚŽ/ƉĞĂĞĚĂ^WͬD&͘
ϯ͕ϱϳ
ϯ͕ϭϲ
Ϭ
ϭ
Ϯ
ϯ
ϰ
ϱ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗ϯ͕ϲϬ
ϭ͕ϰϰ
ϭ͕ϳϵ
ϭ͕ϬϬ
Ϯ͕ϬϬ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗ϭ͕ϯϴ
ϭ͕ϰϭ
ϭ͕ϲϴ
ϭ͕ϬϬ
Ϯ͕ϬϬ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗ϭ͕Ϯϱ
Ϯ͕ϱϴ
Ϯ͕ϵϳ
ϭ͕ϴϬ
Ϯ͕ϴϬ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗Ϯ͕ϰϵ
Ϯ͕ϯϲ
Ϯ͕ϳϮ
Ϯ͕ϬϬ
ϯ͕ϬϬ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗Ϯ͕ϯϮ
Ϯ͕ϰϬ
Ϯ͕ϳϭ
Ϯ͕ϬϬ
ϯ͕ϬϬ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗Ϯ͕ϯϮ
ϰϴ͘ϭϱϲ
ϱϯ͘ϯϱϭ
ϰϬ͘ϬϬϬ
ϱϬ͘ϬϬϬ
ϲϬ͘ϬϬϬ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗ϰϲ͘ϭϱϱ
ϰ „ ŶĞdžŽ/͘ŝŵĞŶƐĆŽƐƚƌĂƚĠŐŝĐĂ ͮ WůĂŶŽWůƵƌŝĂŶƵĂůϮϬϮϰͲ ϮϬϮϳ
/ŶĚŝĐĂĚŽƌĞƐͲĐŚĂǀĞ
ŶĂĐŝŽŶĂŝƐ
WƌŽũĞĕƁĞƐĚĂƐŵĞƚĂƐ
dĂdžĂĚĞĚĞƐĞŵƉƌĞŐŽ
;ŵĠĚŝĂĂŶƵĂůͿ
&ŽŶƚĞ͗WŶĂĚŽŶƚşŶƵĂͬ/'͘
WƌŽũĞĕƁĞƐĞůĂďŽƌĂĚĂƐƉĞůŽDWKĐŽŵďĂƐĞĞŵ
ĞƐƚŝŵĂƚŝǀĂƐĚŽ/ƉĞĂĞĚĂ^WͬD&
ŵŝƐƐĆŽĚĞ'ĂƐĞƐĚĞĨĞŝƚŽ
ƐƚƵĨĂ;'ͿŶŽƌĂƐŝů;'ŐͿ
&ŽŶƚĞ͗^ŝƐƚĞŵĂĚĞZĞŐŝƐƚƌŽEĂĐŝŽŶĂů
ĚĞŵŝƐƐƁĞƐ;^ŝƌĞŶĞͿ͘
WƌŽũĞĕƁĞƐĞůĂďŽƌĂĚĂƐƉĞůŽDWKĐŽŵďĂƐĞĞŵ
ŝŶĨŽƌŵĂĕƁĞƐĚŽDD͘
ĞƐŵĂƚĂŵĞŶƚŽĂŶƵĂůŶŽ
ďŝŽŵĂŵĂnjƀŶŝĂ;Ğŵ<ŵϸͿ
&ŽŶƚĞ͗WŽƌƚĂůdĞƌƌĂƌĂƐŝůŝƐͬ/ŶƉĞ
WƌŽũĞĕƁĞƐĞůĂďŽƌĂĚĂƐƉĞůŽDWKĐŽŵďĂƐĞĞŵ
ŝŶĨŽƌŵĂĕƁĞƐĚŽDD͘
Ϯ͘ sĂůŽƌĞƐĞĚŝƌĞƚƌŝnjĞƐ
ǀŝƐĆŽĚĞĨƵƚƵƌŽĚŽƌĂƐŝůĞŵϮϬϮϳĞƐƚĄĂůŝĐĞƌĕĂĚĂŶŽƐǀĂůŽƌĞƐĞŶĂƐĚŝƌĞƚƌŝnjĞƐƋƵĞĐŽŶĚƵnjĞŵ
ĂƐĂĕƁĞƐĞŽƌĞůĂĐŝŽŶĂŵĞŶƚŽ͕ŝŶƚĞƌŶŽĞĞdžƚĞƌŶŽ͕ĚŽŐŽǀĞƌŶŽĨĞĚĞƌĂů͘KƐ ǀĂůŽƌĞƐƌĞƉƌĞƐĞŶƚĂŵŽ
ĐŽŶũƵŶƚŽĚĞ ĐƌĞŶĕĂƐĞƉƌŝŶĐşƉŝŽƐƋƵĞŽƌŝĞŶƚĂŵĞŝŶĨŽƌŵĂŵĂĐŽŶƐƚƌƵĕĆŽĞĂŝŵƉůĞŵĞŶƚĂĕĆŽĚŽ
WW͘:ĄĂƐĚŝƌĞƚƌŝnjĞƐƐĆŽŽƌŝĞŶƚĂĕƁĞƐ ƚƌĂŶƐǀĞƌƐĂŝƐƋƵĞĚŝƌĞĐŝŽŶĂŵŽƐŽďũĞƚŝǀŽƐĞƐƚƌĂƚĠŐŝĐŽƐĞŽƐ
ƉƌŽŐƌĂŵĂƐƋƵĞĐŽŵƉƁĞŵŽWW͕ǀĂůŝĚĂĚŽƐƉŽƌƉƌŽĐĞƐƐŽĚĞƉĂƌƚŝĐŝƉĂĕĆŽƐŽĐŝĂů͘ dƌĂƚĂͲƐĞĚĞƐĞƚĞ
ǀĂůŽƌĞƐƋƵĞĐŽŶƚĂŵĐŽŵϭϯ ĚŝƌĞƚƌŝnjĞƐ͕ĐŽŶĨŽƌŵĞĂƉƌĞƐĞŶƚĂĚŽĂƐĞŐƵŝƌ͘
dĂďĞůĂϮ͘ sĂůŽƌĞƐĞĚŝƌĞƚƌŝnjĞƐĚŽWWϮϬϮϰͲϮϬϮϳ͘
sĂůŽƌĞƐ ŝƌĞƚƌŝnjĞƐ
ĞŵŽĐƌĂĐŝĂ
x WƌŽŵŽǀĞƌĂŝŶĐůƵƐĆŽĞĐŽŶƀŵŝĐĂĞƐŽĐŝĂůĞĂŵĞůŚŽƌŝĂĚĂ
ƋƵĂůŝĚĂĚĞĚĞǀŝĚĂĚĂƉŽƉƵůĂĕĆŽ͕ĐŽŵŐĂƌĂŶƚŝĂĚĞĚŝƌĞŝƚŽƐĞ
ĐŝĚĂĚĂŶŝĂ͘
ŝǀĞƌƐŝĚĂĚĞĞũƵƐƚŝĕĂ
ƐŽĐŝĂů
x WƌŽŵŽǀĞƌĂƌĞĚƵĕĆŽĚĂƐĚĞƐŝŐƵĂůĚĂĚĞƐƐŽĐŝĂŝƐĞƌĞŐŝŽŶĂŝƐ͖
x sĂůŽƌŝnjĂƌĂĚŝǀĞƌƐŝĚĂĚĞĐƵůƚƵƌĂůĞƌĞŐŝŽŶĂů͖
x &ŽƌƚĂůĞĐĞƌĂĞƋƵŝĚĂĚĞĚĞŐġŶĞƌŽ͕ƌĂĕĂ͕ĞƚŶŝĂĐŽŵƌĞƐƉĞŝƚŽă
ŽƌŝĞŶƚĂĕĆŽƐĞdžƵĂůĞĂŐĂƌĂŶƚŝĂĚĂŝŶĐůƵƐĆŽĚĞŝĚŽƐŽƐĞƉĞƐƐŽĂƐ
ĐŽŵĚĞĨŝĐŝġŶĐŝĂ͘
ϭϬ͕ϳϯ
ϲ͕ϲϯ
ϳ
ϭϮ
ϭϳ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗ϵ͕Ϯϱ
ϭ͘ϯϮϬ͘ϬϬϬ
ϭ͘ϮϬϬ͘ϬϬϬ ϭ͘ϬϬϬ͘ϬϬϬ
ϭ͘ϱϬϬ͘ϬϬϬ
Ϯ͘ϬϬϬ͘ϬϬϬ
Ϯ͘ϱϬϬ͘ϬϬϬ
ϯ͘ϬϬϬ͘ϬϬϬ ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϬͿ͗ϭ͘ϳϴϱ͘ϯϱϮ
Ϯ͘ϯϭϵ
Ϯ͘ϴϵϵ
Ϭ
ϮϬϭϮ
ϮϬϭϯ
ϮϬϭϰ
ϮϬϭϱ
ϮϬϭϲ
ϮϬϭϳ
ϮϬϭϴ
ϮϬϭϵ
ϮϬϮϬ
ϮϬϮϭ
ϮϬϮϮ
ϮϬϮϯ
ϮϬϮϰ
ϮϬϮϱ
ϮϬϮϲ
ϮϬϮϳ
ŶŽďĂƐĞ;ϮϬϮϮͿ͗ϭϭ͘ϱϵϰ


ϱ

„ŶĞdžŽ/͘ŝŵĞŶƐĆŽƐƚƌĂƚĠŐŝĐĂͮWůĂŶŽWůƵƌŝĂŶƵĂůϮϬϮϰͲϮϬϮϳ
sĂůŽƌĞƐ ŝƌĞƚƌŝnjĞƐ
^ƵƐƚĞŶƚĂďŝůŝĚĂĚĞ
ƐŽĐŝŽĂŵďŝĞŶƚĂů
x ŽŶƚƌŝďƵŝƌĐŽŵĂƐƉŽůşƚŝĐĂƐĚĞĂĚĂƉƚĂĕĆŽăƐŵƵĚĂŶĕĂƐ
ĐůŝŵĄƚŝĐĂƐĞĚĞŵŝƚŝŐĂĕĆŽĚĞƐĞƵƐŝŵƉĂĐƚŽƐ͖
x ƉŽŝĂƌĂƚƌĂŶƐŝĕĆŽƉĂƌĂĂĞĐŽŶŽŵŝĂǀĞƌĚĞ͕ĚŝŐŝƚĂůĞĐƌŝĂƚŝǀĂĐŽŵ
ĨŽƌƚĂůĞĐŝŵĞŶƚŽĚĂĐŝġŶĐŝĂ͕ƚĞĐŶŽůŽŐŝĂĞŝŶŽǀĂĕĆŽ͖
x &ŽƌƚĂůĞĐĞƌĂĚŝŵĞŶƐĆŽƐŽĐŝŽĂŵďŝĞŶƚĂůŶĂƐƉŽůşƚŝĐĂƐƉƷďůŝĐĂƐ͘
WĂƌƚŝĐŝƉĂĕĆŽƐŽĐŝĂů
x WƌŽŵŽǀĞƌĂƚƌĂŶƐƉĂƌġŶĐŝĂĞĂŐĞƐƚĆŽƉĂƌƚŝĐŝƉĂƚŝǀĂŶĂ
ĞůĂďŽƌĂĕĆŽĞŝŵƉůĞŵĞŶƚĂĕĆŽĚŽŽƌĕĂŵĞŶƚŽĞĚĂƐƉŽůşƚŝĐĂƐ
ƉƷďůŝĐĂƐ͕ĐŽŵĨŽĐŽĞŵƐĞƵƐďĞŶĞĨŝĐŝĄƌŝŽƐĞĞŵƐĞƵƐƌĞƐƵůƚĂĚŽƐ͘
ƚƵĂĕĆŽĐŽůĂďŽƌĂƚŝǀĂ
x ƚƵĂƌĞŵĂƌƚŝĐƵůĂĕĆŽĐŽŵŵŽǀŝŵĞŶƚŽƐƐŽĐŝĂŝƐĞĂŐĞŶƚĞƐ
ƉƷďůŝĐŽƐ͕ƉƌŝǀĂĚŽƐĞĚŽƚĞƌĐĞŝƌŽƐĞƚŽƌǀŝƐĂŶĚŽŵŽďŝůŝnjĂƌ
ĐŽŵƉĞƚġŶĐŝĂƐĞƌĞĐƵƌƐŽƐƉĂƌĂĂŵƉůŝĂƌĂĐĂƉĂĐŝĚĂĚĞĚĞĂƚƵĂĕĆŽ
ĚŽƐƚĂĚŽ͖
x WƌŽŵŽǀĞƌĂĐŽŽƉĞƌĂĕĆŽŝŶƚĞƌŶĂĐŝŽŶĂůƉĂƌĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽ
ƐƵƐƚĞŶƚĄǀĞů͖
x WŽƚĞŶĐŝĂůŝnjĂƌĂĐŽŽƉĞƌĂĕĆŽĨĞĚĞƌĂƚŝǀĂ͘
ZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ
ĨŝƐĐĂůĞƐŽĐŝĂů
x ƐƐĞŐƵƌĂƌƋƵĞŽƐƌĞĐƵƌƐŽƐƉƷďůŝĐŽƐƐĞũĂŵƵƚŝůŝnjĂĚŽƐĚĞĨŽƌŵĂ
ĞĨŝĐŝĞŶƚĞ͕ĨŝƐĐĂůĞƐŽĐŝĂůŵĞŶƚĞƌĞƐƉŽŶƐĄǀĞů͘
džĐĞůġŶĐŝĂŶĂŐĞƐƚĆŽ
x WƌŽŵŽǀĞƌĂŐĞƐƚĆŽƉƷďůŝĐĂŝŶŽǀĂĚŽƌĂĞĞĨĞƚŝǀĂ͕ĨŽŵĞŶƚĂŶĚŽĂ
ƚƌĂŶƐĨŽƌŵĂĕĆŽĚŝŐŝƚĂů͘
ŝƌĞƚƌŝnjĞƐĚĞĂƚƵĂĕĆŽ
ϭ͘ WƌŽŵŽǀĞƌ Ă ŝŶĐůƵƐĆŽ ĞĐŽŶƀŵŝĐĂ Ğ ƐŽĐŝĂů Ğ Ă ŵĞůŚŽƌŝĂ ĚĂ ƋƵĂůŝĚĂĚĞ ĚĞ ǀŝĚĂ ĚĂ
ƉŽƉƵůĂĕĆŽ͕ĐŽŵŐĂƌĂŶƚŝĂĚĞĚŝƌĞŝƚŽƐĞĐŝĚĂĚĂŶŝĂ͘hŵĂĚĞŵŽĐƌĂĐŝĂĨŽƌƚĞĚĞŵĂŶĚĂĂ
ŝŶĐůƵƐĆŽĚĞƚŽĚŽƐ͕ŽƌĞƐƉĞŝƚŽĞĂŐĂƌĂŶƚŝĂĚĞĚŝƌĞŝƚŽƐ͘ƐĂĕƁĞƐĚŽŐŽǀĞƌŶŽĚĞǀĞŵƐĞƌ
ŽƌŝĞŶƚĂĚĂƐƉĂƌĂĂŝŶĐůƵƐĆŽƐŽĐŝŽĞĐŽŶƀŵŝĐĂĚŽƐŵĂŝƐƉŽďƌĞƐ͕ĂĐŝĚĂĚĂŶŝĂĞĂŐĂƌĂŶƚŝĂĚŽƐ
ĚŝƌĞŝƚŽƐĚĞƚŽĚŽƐŽƐďƌĂƐŝůĞŝƌŽƐ͕ĞŵĞƐƉĞĐŝĂůĚĂƐƉŽƉƵůĂĕƁĞƐǀƵůŶĞƌĄǀĞŝƐ͘
Ϯ͘ WƌŽŵŽǀĞƌĂƌĞĚƵĕĆŽĚĂƐĚĞƐŝŐƵĂůĚĂĚĞƐƐŽĐŝĂŝƐĞƌĞŐŝŽŶĂŝƐ͘ƌĞĚƵĕĆŽĚĂƐĚĞƐŝŐƵĂůĚĂĚĞƐ
ĠƵŵĞůĞŵĞŶƚŽĐĞŶƚƌĂůƉĂƌĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽƐŽĐŝŽĞĐŽŶƀŵŝĐŽĚŽƉĂşƐ͘ƐĂĕƁĞƐĚŽ
ŐŽǀĞƌŶŽ ĚĞǀĞŵ ďƵƐĐĂƌ ŵĂŝŽƌ ŝŐƵĂůĚĂĚĞ ĚĞ ŽƉŽƌƚƵŶŝĚĂĚĞƐ ƐŽĐŝĂŝƐ͕ ĞĐŽŶƀŵŝĐĂƐ Ğ
ƌĞŐŝŽŶĂŝƐ͕ƉƌŽŵŽǀĞŶĚŽĂũƵƐƚŝĕĂĞĐŽŶƀŵŝĐĂĞƐŽĐŝĂů͘
ϯ͘ sĂůŽƌŝnjĂƌĂĚŝǀĞƌƐŝĚĂĚĞĐƵůƚƵƌĂůĞƌĞŐŝŽŶĂů͘ĚŝǀĞƌƐŝĚĂĚĞĚĂƉŽƉƵůĂĕĆŽďƌĂƐŝůĞŝƌĂĠƵŵ
ĂƚŝǀŽŶĂĐŝŽŶĂůƋƵĞĚĞǀĞƐĞƌǀĂůŽƌŝnjĂĚŽĞĨŽƌƚĂůĞĐŝĚŽŶĂƐĂĕƁĞƐĚŽŐŽǀĞƌŶŽ͕ƉƌŽŵŽǀĞŶĚŽ
ĂƌĞĚƵĕĆŽĚĞďĂƌƌĞŝƌĂƐƌĞŐŝŽŶĂŝƐĞĐƵůƚƵƌĂŝƐ͘


ϲ

„ŶĞdžŽ/͘ŝŵĞŶƐĆŽƐƚƌĂƚĠŐŝĐĂͮWůĂŶŽWůƵƌŝĂŶƵĂůϮϬϮϰͲϮϬϮϳ
ϰ͘ &ŽƌƚĂůĞĐĞƌĂĞƋƵŝĚĂĚĞĚĞŐġŶĞƌŽ͕ƌĂĕĂ͕ĞƚŶŝĂĐŽŵƌĞƐƉĞŝƚŽăŽƌŝĞŶƚĂĕĆŽƐĞdžƵĂůĞĂ
ŐĂƌĂŶƚŝĂĚĂŝŶĐůƵƐĆŽŝĚŽƐŽĞĚĞƉĞƐƐŽĂƐĐŽŵĚĞĨŝĐŝġŶĐŝĂ͘ KďĞŵͲĞƐƚĂƌĚĞƚŽĚĂƐĂƐ
ƉĞƐƐŽĂƐ͕ƐĞŵƉƌĞĐŽŶĐĞŝƚŽƐĚĞŽƌŝŐĞŵ͕ƌĂĕĂͬĐŽƌ͕ƐĞdžŽ͕ĞƚŶŝĂ͕ŝĚĂĚĞŽƵƋƵĂŝƐƋƵĞƌŽƵƚƌĂƐ
ĨŽƌŵĂƐĚĞĚŝƐĐƌŝŵŝŶĂĕĆŽ͕ĠƵŵĚŝƌĞŝƚŽĐŽŶƐƚŝƚƵĐŝŽŶĂůĞƵŵĨĂƚŽƌŝŵƉŽƌƚĂŶƚĞƉĂƌĂĂ
ĐŽĞƐĆŽƐŽĐŝĂů͘ďƵƐĐĂƉĞůĂĞƋƵŝĚĂĚĞĚĞǀĞƉĞƌŵĞĂƌƚŽĚĂƐĂƐĂĕƁĞƐĚŽŐŽǀĞƌŶŽƉĂƌĂ