&HUWLILTXHVH GH TXH D YROWDJHP GH DOLPHQWDomR GH VXD FDVD FRLQFLGH FRP D
GD HWLTXHWD GH FODVVLILFDomR GR DSDUHOKR
$V FDUDWHUtVWLFDV GR FDER GH DOLPHQWDomR GHYHP FRLQFLGLU FRP DV GD WRPDGD H
D HVWUXWXUD GD PiTXLQD GH ODYDU GHYH HVWDU FRUUHWDPHQWH OLJDGD D WHUUD
1mR XVH ILFKDV SDUD P~OWLSORV REMHWLYRV RX D FDERV H[WHQVtYHLV
1mR OLJXH QHP UHWLUH R FDER GH DOLPHQWDomR FRP DV PmRV PROKDGDV
4XDQGR OLJDU RX UHWLUDU R FDER GH DOLPHQWDomR VHJXUH ILUPHPHQWH QD ILFKD H
SX[HD 1mR SX[H SHOR FDER
6H R FDER GH DOLPHQWDomR HVWLYHU GDQLILFDGR RX PRVWUDU VLQDLV GH HVWDU SDUWLGR
RX UDVJDGR GHYH PXGiOR RX FRPSUDU XP QRYR DR VHX IDEULFDQWH RX VHUYLoR GH
DVVLVWrQFLD
$YLVR
(VWH DSDUHOKR GHYH WHU XPD OLJDomR D WHUUD DGHTXDGD 6H H[LVWLU DOJXP FXUWR
FLUFXLWR D OLJDomR D WHUUD SRGHUi UHGX]LU R SHULJR GH FKRTXH HOpWULFR
(VWD PiTXLQD GH ODYDU HVWi HTXLSDGD FRP XP FDER GH DOLPHQWDomR TXH LQFOXL D
ILFKD FDER GH OLJDomR D WHUUD H WHUPLQDO GH OLJDomR D WHUUD
$ PiTXLQD GH ODYDU GHYH VHU RSHUDGD DWUDYpV GH XP FLUFXLWR VHSDUDGR GRV
RXWURV DSDUHOKRV HOpWULFRV FDVR FRQWUiULR D SURWHomR GH DOLPHQWDomR SRGH VHU
GHVDWLYDGD RX R IXVtYHO SRGHUi UHEHQWDU
2SHUDomR GD 0iTXLQD GH /DYDU
/LVWD GH 9HULILFDomR H 3UHSDUDomR DQWHV GH /DYDU 5RXSD
3RU IDYRU O HLD HVWH PpWRGR RSHUDWLYR
DWHQWDPHQWH SDUD HYLW DU SUREOHPDV GH
RSHUDomR GD VXD PiTXLQD GH ODYDU H HYLWDU GDQRV QDV VXDV URXSDV
3RU IDYRU UHWLUH WRGRV RV REMHWRV GRV EROVRV
3RU IDYRU YHULILTXH RV EROVRV GDV URXSDV D ODYDU HVYD]LH H UHWLUH RV REMHWRV
UtJLGRV FRPR HOHPHQWRV GHFRUDWLYRV H PRHGDV FDVR FRQWUiULR SRGHUi GDQLILFDU
D VXD PiTXLQD GH ODYDU RX SURYRFDU SUREOHPDV DQRUPDLV
17