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Escritório de Contabilidade 2

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    ESCRIT󰃓RIO DE CONTABILIDADE  EXPEDIENTE PRESIDENTE DO CONSELHO DELIBERATIVO: ADELMIR SANTANA DIRETOR󰀭PRESIDENTE PAULO TARCISO OKAMOTTO DIRETOR T󰃉CNICO LUIZ CARLOS BARBOZA DIRETOR DE ADMINISTRA󰃇󰃃O E FINAN󰃇AS CARLOS ALBERTO DOS SANTOS GERENTE DA UNIDADE DE CAPACITA󰃇󰃃O EMPRESARIAL MIRELA MALVESTITI COORDENA󰃇󰃃O NIDIA SANTANA CALDAS AUTOR PAULO C󰃉SAR BORGES DE SOUSA PROJETO GR󰃁FICO STAFF ART MARKETING E COMUNICA󰃇󰃃O LTDA. HTTP://WWW.STAFFART.COM.BR   APRESENTA󰃇󰃃O DO NEG󰃓CIO A c󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰁴e󰁭 󰁵󰁭a 󰁨󰁩󰁳󰁴󰃳󰁲󰁩a 󰁴󰃣󰁯 a󰁮󰁴󰁩󰁧a 󰁱󰁵a󰁮󰁴󰁯 󰃠 da 󰁰󰁲󰃳󰁰󰁲󰁩a c󰁩󰁶󰁩󰁬󰁩󰁺a󰃧󰃣󰁯 󰁨󰁵󰁭a󰁮a. De󰁳de 󰁯 󰁳󰁵󰁲󰁧󰁩󰁭e󰁮󰁴󰁯 da c󰁩󰁶󰁩󰁬󰁩󰁺a󰃧󰃣󰁯, da󰁳 󰁭a󰁩󰁳 󰁲e󰁭󰁯󰁴a󰁳 a󰁴󰃩 󰃠 a󰁴󰁵a󰁬󰁩dade, 󰁯󰁳 󰁨󰁵󰁭a󰁮󰁯󰁳 󰁳e󰁭󰁰󰁲e 󰁴󰁩󰁶e󰁲a󰁭 󰁮ece󰁳󰁳󰁩dade󰁳 de 󰁭a󰁮󰁴e󰁲 󰁯 c󰁯󰁮󰁴󰁲󰁯󰁬e da 󰁰󰁯󰁳󰁳e e 󰁰󰁲󰁯󰁰󰁲󰁩edade, f󰁯󰁳󰁳e de 󰃡󰁲ea󰁳 de󰁴e󰁲󰁭󰁩󰁮ada󰁳 󰁰a󰁲a ca󰃧a e c󰁯󰁬e󰁴a de 󰁲a󰃭󰁺e󰁳 e f󰁲󰁵󰁴a󰁳 󰁯󰁵 a 󰁱󰁵a󰁮󰁴󰁩dade de a󰁬󰁩󰁭e󰁮󰁴󰁯󰁳 a󰁲󰁭a󰁺e󰁮ad󰁯󰁳 󰁰a󰁲a 󰁰a󰁳󰁳a󰁲 ce󰁲󰁴a󰁳 󰁴e󰁭󰁰󰁯󰁲ada󰁳, e󰁴c. C󰁯󰁭 a e󰁶󰁯󰁬󰁵󰃧󰃣󰁯 da 󰁨󰁵󰁭a󰁮󰁩dade, 󰁯󰁳 c󰁯󰁮󰁴󰁲󰁯󰁬e󰁳 󰁴a󰁭b󰃩󰁭 f󰁯󰁲a󰁭 󰁳e󰁮d󰁯 a󰁰󰁲󰁩󰁭󰁯󰁲ad󰁯󰁳. Na 󰁰󰁲󰁩󰁭e󰁩󰁲a 󰁰a󰁲󰁴e, 󰁯 󰁰󰁲󰁯ce󰁳󰁳󰁯 c󰁯󰁮󰁴󰃡b󰁩󰁬 e󰁲a fe󰁩󰁴󰁯 c󰁯󰁭 ba󰁳e 󰁮󰁵󰁭a 󲀜󰁰󰁲e󰁶󰁩󰁳󰃣󰁯󲀝 d󰁯 󰁬󰃭de󰁲 d󰁯 󰁧󰁲󰁵󰁰󰁯 de 󰁱󰁵a󰁮󰁴󰁯󰁳 a󰁮󰁩󰁭a󰁩󰁳 e󰁲a󰁭 󰁮ece󰁳󰁳󰃡󰁲󰁩󰁯󰁳 󰁳e󰁲 aba󰁴󰁩d󰁯󰁳 󰁰a󰁲a a󰁬󰁩󰁭e󰁮󰁴a󰁲 󰁯 󰁳e󰁵 󰁧󰁲󰁵󰁰󰁯. Na 󰁳e󰁱󰃼󰃪󰁮c󰁩a d󰁯 󰁰󰁲󰁯ce󰁳󰁳󰁯 e󰁶󰁯󰁬󰁵󰁴󰁩󰁶󰁯 󰁯 󰁨󰁯󰁭e󰁭 󰁩󰁮c󰁯󰁲󰁰󰁯󰁲󰁯󰁵 󰁯󰁵󰁴󰁲a󰁳 a󰁴󰁩󰁶󰁩dade󰁳 e󰁭 󰁳󰁵a ca󰁰ac󰁩dade 󰁰󰁲󰁯d󰁵󰁴󰁩󰁶a, c󰁯󰁭󰁯 e󰁸e󰁭󰁰󰁬󰁯 󰁯 󰁰a󰁳󰁴󰁯󰁲e󰁩󰁯 󰁮a c󰁲󰁩a󰃧󰃣󰁯 de 󰁯󰁶e󰁬󰁨a󰁳, 󰁳e󰁮d󰁯 󰁵󰁭a da󰁳 f󰁯󰁲󰁭a󰁳 ad󰁯󰁴ada󰁳 󰁰a󰁲a 󰁯 c󰁯󰁮󰁴󰁲󰁯󰁬e de 󰁳e󰁵 󰁲eba󰁮󰁨󰁯. O 󰁨󰁯󰁭e󰁭 󰁰󰁲󰁯ced󰁩a d󰁩a󰁲󰁩a󰁭e󰁮󰁴e 󰃠 󰁳󰁯󰁬󰁴󰁵󰁲a de 󰁳e󰁵 󰁲eba󰁮󰁨󰁯 d󰁯󰁳 e󰁳󰁰a󰃧󰁯󰁳 fec󰁨ad󰁯󰁳 󰁰a󰁲a 󰁯󰁳 ca󰁭󰁰󰁯󰁳 abe󰁲󰁴󰁯󰁳. E󰁮󰁴󰃣󰁯, 󰁮e󰁳󰁳e 󰁭󰁯󰁭e󰁮󰁴󰁯, 󰁯 󰁰a󰁳󰁴󰁯󰁲 de󰁰󰁯󰁳󰁩󰁴a󰁶a 󰁵󰁭a 󰁰ed󰁲󰁩󰁮󰁨a 󰁰a󰁲a cada 󰁯󰁶e󰁬󰁨a 󰁱󰁵e 󰁳a󰁩a 󰁰a󰁲a 󰁯 ca󰁭󰁰󰁯 e a󰁰󰃳󰁳 a 󰁳a󰃭da da 󰃺󰁬󰁴󰁩󰁭a 󰁯󰁶e󰁬󰁨a 󰁴󰁩󰁮󰁨a󰀭󰁳e e󰁮󰁴󰃣󰁯 󰁵󰁭 󲀜󰁭󰁯󰁮󰁴e󲀝 de 󰁰ed󰁲a󰁳 󰁱󰁵e 󰁲e󰁰󰁲e󰁳e󰁮󰁴a󰁶a a 󰁱󰁵a󰁮󰁴󰁩dade de 󰁳e󰁵 󰁲eba󰁮󰁨󰁯. N󰁯 f󰁩󰁮a󰁬 d󰁯 d󰁩a, a󰁯 󰁲e󰁵󰁮󰁩󰁲 󰁯 󰁳e󰁵 󰁲eba󰁮󰁨󰁯 a󰁯󰁳 e󰁳󰁰a󰃧󰁯󰁳 fec󰁨ad󰁯󰁳, 󰁶󰁩󰁳a󰁮d󰁯 󰁰󰁲󰁯c󰁵󰁲a󰁲 󰁰󰁲󰁯󰁴e󰁧e󰁲 a󰁳 󰁯󰁶e󰁬󰁨a󰁳 de 󰁰󰁲edad󰁯󰁲e󰁳 󰁮a󰁴󰁵󰁲a󰁩󰁳, c󰁯󰁭󰁯 󰁬󰁯b󰁯󰁳 e 󰁯󰁵󰁴󰁲󰁯󰁳, 󰁯 󰁰a󰁳󰁴󰁯󰁲 󰁰e󰁧a󰁶a a󰁱󰁵e󰁬e 󰁭󰁯󰁮󰁴e de 󰁰ed󰁲a󰁳 de󰁰󰁯󰁳󰁩󰁴ada󰁳 󰁮a 󰁳a󰃭da d󰁯 󰁲eba󰁮󰁨󰁯 e 󰁰a󰁳󰁳a󰁶a a 󰁲e󰁴󰁩󰁲a󰁲 󰁵󰁭a 󰁰ed󰁲a 󰁰a󰁲a cada 󰁯󰁶e󰁬󰁨a 󰁱󰁵e e󰁮󰁴󰁲a󰁶a 󰁮󰁯 ce󰁲cad󰁯. A󰁳󰁳󰁩󰁭, ca󰁳󰁯 󰁳󰁯b󰁲a󰁳󰁳e 󰁰ed󰁲a, 󰁳󰁩󰁧󰁮󰁩f󰁩ca󰁶a 󰁱󰁵e a󰁬󰁧󰁵󰁭a 󰁯󰁶e󰁬󰁨a 󰁮󰃣󰁯 󰁴󰁩󰁮󰁨a 󰁲e󰁴󰁯󰁲󰁮ad󰁯, fa󰁴󰁯 󰁱󰁵e 󰁭󰁯󰁴󰁩󰁶a󰁶a 󰁯 󰁰a󰁳󰁴󰁯󰁲 a 󰁳a󰁩󰁲 e󰁭 b󰁵󰁳ca de 󰁳e󰁵 a󰁮󰁩󰁭a󰁬, 󰁰󰁯󰁩󰁳 󰁯 󰁭e󰁳󰁭󰁯 󰁰󰁯de󰁲󰁩a 󰁴e󰁲 󰁳e 󰁳e󰁰a󰁲ad󰁯 d󰁯 󰁲eba󰁮󰁨󰁯 󰁯󰁵 de󰁶󰁯󰁲ada 󰁰󰁯󰁲 󰁵󰁭 󰁰󰁲edad󰁯󰁲. E󰁭 c󰁯󰁮󰁴󰁲a󰁰a󰁲󰁴󰁩da, ca󰁳󰁯 fa󰁬󰁴a󰁳󰁳e 󰁰ed󰁲a󰁳, 󰁳󰁩󰁧󰁮󰁩f󰁩ca󰁶a 󰁱󰁵e 󰁯 󰁲eba󰁮󰁨󰁯 󰁨a󰁶󰁩a a󰁵󰁭e󰁮󰁴ad󰁯, 󰁨a󰁶e󰁮d󰁯 e󰁮󰁴󰃣󰁯 󰁵󰁭 a󰁵󰁭e󰁮󰁴󰁯 󰁰a󰁴󰁲󰁩󰁭󰁯󰁮󰁩a󰁬. E󰁳󰁳e 󰁰󰁲󰁯ce󰁳󰁳󰁯 c󰁯󰁮󰁴󰁩󰁮󰁵a a 󰁳e󰁲 efe󰁴󰁵ad󰁯 󰁮a a󰁴󰁵a󰁬󰁩dade, a󰁰e󰁮a󰁳 d󰁩fe󰁲󰁩󰁮d󰁯 a f󰁯󰁲󰁭a de c󰁯󰁮󰁴󰁲󰁯󰁬e, 󰁱󰁵e 󰁳a󰁩 de 󰁵󰁭a 󰁳󰁩󰁴󰁵a󰃧󰃣󰁯 e󰁸󰁴󰁲e󰁭a󰁭e󰁮󰁴e 󰁲󰁵de e e󰁭󰁰󰃭󰁲󰁩ca 󰁰a󰁲a 󰁵󰁭 󰁰󰁲󰁯ce󰁳󰁳󰁯 󰁭󰁯de󰁲󰁮󰁯, a󰁶a󰁮󰃧ad󰁯 e, ac󰁩󰁭a de 󰁴󰁵d󰁯, 󰁭󰁵󰁩󰁴󰁯 󰁰󰁲󰁯f󰁩󰁳󰁳󰁩󰁯󰁮a󰁬, de f󰁯󰁲󰁭a 󰁱󰁵e 󰁯 c󰁯󰁮󰁴󰁲󰁯󰁬e 󰁰a󰁴󰁲󰁩󰁭󰁯󰁮󰁩a󰁬 󰀭 󰁰󰁲󰁩󰁮c󰁩󰁰a󰁬 󰁯b󰁪e󰁴󰁩󰁶󰁯 da c󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰀭 󰁴a󰁭b󰃩󰁭 a󰁰󰁲e󰁳e󰁮󰁴a e󰁶󰁯󰁬󰁵󰃧󰃵e󰁳 󰁮󰁯 c󰁯󰁮ce󰁩󰁴󰁯 de 󰁰󰁲󰁯󰁳󰁰ec󰃧󰃣󰁯 de 󰁲e󰁳󰁵󰁬󰁴ad󰁯󰁳, c󰁯󰁮󰁴󰁲󰁯󰁬e󰁳 de c󰁵󰁳󰁴󰁯󰁳, de󰁮󰁴󰁲e 󰁯󰁵󰁴󰁲󰁯󰁳 󰁰󰁲󰁯ce󰁳󰁳󰁯󰁳. A c󰁯󰁮󰁴ab󰁩󰁬󰁩dade, a󰁰e󰁳a󰁲 de 󰁮󰃣󰁯 a󰁰󰁲e󰁳e󰁮󰁴a󰁲 󰁵󰁭 fa󰁴󰁯 󰁴󰃣󰁯 󰁲e󰁬e󰁶a󰁮󰁴e 󰁱󰁵a󰁮󰁴󰁯 a󰁯 d󰁩󰁶󰁵󰁬󰁧ad󰁯/󰁰󰁵b󰁬󰁩cad󰁯 󰁰e󰁬󰁯 F󰁲e󰁩 I󰁴a󰁬󰁩a󰁮󰁯 L󰁵ca Pac󰁩󰁯󰁬󰁯, 󰁱󰁵e 󰁯c󰁯󰁲󰁲e󰁵 e󰁭 1494, 󰁱󰁵e 󰃩 󰁯 M󰃩󰁴󰁯d󰁯 da󰁳 Pa󰁲󰁴󰁩da󰁳 D󰁯b󰁲ada󰁳, 󰁱󰁵e d󰁩󰁺 󰁱󰁵e 󰁰a󰁲a cada d󰃩b󰁩󰁴󰁯 󰁳e󰁭󰁰󰁲e 󰁩󰁲󰃡 e󰁸󰁩󰁳󰁴󰁩󰁲 c󰁲󰃩d󰁩󰁴󰁯 de 󰁩󰁧󰁵a󰁬 󰁶a󰁬󰁯󰁲. Ma󰁳 a c󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰁮󰁵󰁮ca 󰁰a󰁲󰁯󰁵 de de󰁳e󰁮󰁶󰁯󰁬󰁶e󰁲󰀭󰁳e, 󰁴a󰁮󰁴󰁯 a󰁳󰁳󰁩󰁭 󰁱󰁵e e󰁭 󰁭ead󰁯󰁳 󰁮a d󰃩cada de 1990 c󰁯󰁭e󰃧a 󰁮a E󰁵󰁲󰁯󰁰a e 󰁮󰁯󰁳 E󰁳󰁴ad󰁯󰁳 U󰁮󰁩d󰁯󰁳 a c󰁯󰁮󰁴ab󰁩󰁬󰁩󰁺a󰃧󰃣󰁯 d󰁯 Ca󰁰󰁩󰁴a󰁬 I󰁮󰁴e󰁬ec󰁴󰁵a󰁬, 󰁯󰁵 󰁳e󰁪a, 󰁲ec󰁯󰁮󰁨ece󰁲 a 󰁱󰁵a󰁬󰁩f󰁩ca󰃧󰃣󰁯 de 󰁳e󰁵 󰁱󰁵ad󰁲󰁯 de f󰁵󰁮c󰁩󰁯󰁮󰃡󰁲󰁩󰁯󰁳 c󰁯󰁭󰁯 󰁰a󰁲󰁴e 󰁩󰁮󰁴e󰁧󰁲a󰁮󰁴e de 󰁳e󰁵󰁳 Be󰁮󰁳 Pa󰁴󰁲󰁩󰁭󰁯󰁮󰁩a󰁩󰁳, 󰁳e󰁮d󰁯 󰁵󰁭 e󰁬e󰁭e󰁮󰁴󰁯 de d󰁩f󰃭c󰁩󰁬 󰁭e󰁮󰁳󰁵󰁲a󰃧󰃣󰁯, c󰁯󰁮󰁴󰁵d󰁯 󰁰󰁬e󰁮a󰁭e󰁮󰁴e 󰁰󰁯󰁳󰁳󰃭󰁶e󰁬 de 󰁶a󰁬󰁯󰁲a󰃧󰃣󰁯, 󰁴󰁯󰁲󰁮a󰁮d󰁯󰀭󰁳e e󰁮󰁴󰃣󰁯 󰁵󰁭 d󰁩fe󰁲e󰁮c󰁩a󰁬 󰁱󰁵e 󰁵󰁭a e󰁭󰁰󰁲e󰁳a de󰁮󰁯󰁴a e󰁭 󰁲e󰁬a󰃧󰃣󰁯 󰃠 󰁯󰁵󰁴󰁲a e e󰁴c. N󰁯󰁲󰁭a󰁬󰁭e󰁮󰁴e a󰁳 󰁰e󰁳󰁳󰁯a󰁳 c󰁯󰁮f󰁵󰁮de󰁭 a C󰁩󰃪󰁮c󰁩a C󰁯󰁮󰁴󰃡b󰁩󰁬 c󰁯󰁭󰁯 󰁳e󰁮d󰁯 da 󰃁󰁲ea de E󰁸a󰁴a󰁳 󰁯󰁵 󰁭e󰁳󰁭󰁯 da 󰃁󰁲ea de H󰁵󰁭a󰁮a󰁳, 󰁮󰁯 e󰁮󰁴a󰁮󰁴󰁯 de󰁶e 󰁳e󰁲 󰁲e󰁳󰁳a󰁬󰁴ad󰁯 󰁱󰁵e 󰁯 e󰁳󰁴󰁵d󰁯 da C󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰃩 󰁰a󰁲󰁴e 󰁩󰁮󰁴e󰁧󰁲a󰁮󰁴e da 󰃡󰁲ea de C󰁩󰃪󰁮c󰁩a󰁳 S󰁯c󰁩a󰁩󰁳 A󰁰󰁬󰁩cada󰁳. E, c󰁩󰁴a󰀭󰁳e 󰁱󰁵e, e󰁳󰁴a c󰁯󰁮f󰁵󰁳󰃣󰁯 󰁯c󰁯󰁲󰁲e a󰁴󰃩 󰁭e󰁳󰁭󰁯 󰁮󰁯 󰁭e󰁩󰁯 acad󰃪󰁭󰁩c󰁯, 󰁭a󰁳 󰁯  󰁰󰁲󰁯f󰁩󰁳󰁳󰁩󰁯󰁮a󰁬 da c󰁯󰁮󰁴ab󰁩󰁬󰁩dade de󰁶e de󰁮󰁯󰁴a󰁲 󰁳e󰁭󰁰󰁲e a ade󰁱󰁵ada c󰁬a󰁳󰁳󰁩f󰁩ca󰃧󰃣󰁯 de 󰁴󰃣󰁯 󰁩󰁭󰁰󰁯󰁲󰁴a󰁮󰁴e c󰁩󰃪󰁮c󰁩a. Me󰁲cad󰁯 O 󰁭e󰁲cad󰁯 󰁰a󰁲a e󰁳c󰁲󰁩󰁴󰃳󰁲󰁩󰁯 de c󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰁯fe󰁲ece c󰁯󰁮d󰁩󰃧󰃵e󰁳 󰁰󰁲󰁯󰁰󰃭c󰁩a󰁳 de 󰁩󰁮󰁳󰁴a󰁬a󰃧󰃣󰁯 e 󰁭a󰁮󰁵󰁴e󰁮󰃧󰃣󰁯 c󰁯󰁭 󰁲e󰁮da 󰁲e󰁬a󰁴󰁩󰁶a󰁭e󰁮󰁴e b󰁯a 󰁰a󰁲a a󰁱󰁵e󰁬e󰁳 󰁰󰁲󰁯f󰁩󰁳󰁳󰁩󰁯󰁮a󰁩󰁳 󰁱󰁵e 󰁴󰃪󰁭 c󰁯󰁮󰁨ec󰁩󰁭e󰁮󰁴󰁯󰁳 󰁴󰃩c󰁮󰁩c󰁯󰁳, 󰁴a󰁮󰁴󰁯 󰁴e󰃳󰁲󰁩c󰁯󰁳 󰁱󰁵a󰁮󰁴󰁯 󰁰󰁲󰃡󰁴󰁩c󰁯󰁳. I󰁳󰁴󰁯 󰁰󰁯󰁲󰁱󰁵e a󰁳󰁳󰁵󰁭󰁩󰁲 a 󰁲e󰁳󰁰󰁯󰁮󰁳ab󰁩󰁬󰁩dade 󰁰󰁲󰁯f󰁩󰁳󰁳󰁩󰁯󰁮a󰁬 da 󰃡󰁲ea c󰁯󰁮󰁴󰃡b󰁩󰁬 de 󰁵󰁭a e󰁭󰁰󰁲e󰁳a 󰁮󰃣󰁯 󰃩 󰁵󰁭a 󰁴a󰁲efa 󰁱󰁵e 󰁰e󰁲󰁭󰁩󰁴e fa󰁬󰁨a󰁳, 󰁪󰃡 󰁱󰁵e 󰁱󰁵a󰁬󰁱󰁵e󰁲 e󰁲󰁲󰁯 󰁯󰁵 󰁮󰃣󰁯 c󰁵󰁭󰁰󰁲󰁩󰁭e󰁮󰁴󰁯 de 󰁯b󰁲󰁩󰁧a󰃧󰃵e󰁳 ace󰁳󰁳󰃳󰁲󰁩a󰁳 󰁰󰁯de󰁲󰃡 󰁳e󰁲 󰁲ef󰁬e󰁴󰁩d󰁯 e󰁭 a󰁰e󰁮a󰃧󰃣󰁯 󰁰ec󰁵󰁮󰁩󰃡󰁲󰁩a c󰁯󰁮󰁴󰁲a a e󰁭󰁰󰁲e󰁳a. E󰁳󰁳e e󰁬e󰁭e󰁮󰁴󰁯 󰁳󰁩󰁧󰁮󰁩f󰁩ca, 󰁮󰁯󰁲󰁭a󰁬󰁭e󰁮󰁴e, 󰁯 f󰁩󰁭 da ca󰁲󰁲e󰁩󰁲a de 󰁵󰁭 󰁰󰁲󰁯f󰁩󰁳󰁳󰁩󰁯󰁮a󰁬 󰁮󰁯 󰁱󰁵e 󰁴a󰁮󰁧e a 󰁴󰁲aba󰁬󰁨a󰁲 c󰁯󰁭 e󰁭󰁰󰁲e󰁳a󰁳 󰁳󰃩󰁲󰁩a󰁳 e 󰁱󰁵e c󰁵󰁭󰁰󰁲e󰁭 󰁳󰁵a 󰁲e󰁳󰁰󰁯󰁮󰁳ab󰁩󰁬󰁩dade 󰁳󰁯c󰁩a󰁬, ec󰁯󰁮󰃴󰁭󰁩ca, f󰁩󰁮a󰁮ce󰁩󰁲a e 󰁴󰁲󰁩b󰁵󰁴󰃡󰁲󰁩a. O 󰁭e󰁲cad󰁯 󰃩 c󰁲e󰁳ce󰁮󰁴e e ca󰁲ece ba󰁳󰁴a󰁮󰁴e de c󰁯󰁮󰁴ab󰁩󰁬󰁩󰁳󰁴a󰁳 󰁱󰁵e a󰁧󰁲e󰁧󰁵e󰁭 󰁶a󰁬󰁯󰁲 󰃠 a󰁰󰁬󰁩ca󰃧󰃣󰁯 da󰁳 󰁴󰃩c󰁮󰁩ca󰁳 e 󰁰󰁲󰁩󰁮c󰃭󰁰󰁩󰁯󰁳 c󰁯󰁮󰁴󰃡be󰁩󰁳 󰁮󰁯 c󰁯󰁴󰁩d󰁩a󰁮󰁯 da󰁳 e󰁭󰁰󰁲e󰁳a󰁳, 󰁴a󰁮󰁴󰁯 󰁮a e󰁳c󰁲󰁩󰁴󰁵󰁲a󰃧󰃣󰁯 c󰁯󰁮󰁴󰃡b󰁩󰁬 󰁱󰁵a󰁮󰁴󰁯 󰁮a 󰁯󰁲󰁩e󰁮󰁴a󰃧󰃣󰁯 a󰁯󰁳 e󰁭󰁰󰁲e󰁳󰃡󰁲󰁩󰁯󰁳, 󰁶󰁩󰁳a󰁮d󰁯 d󰁯󰁴󰃡󰀭󰁬󰁯󰁳 de 󰁴󰁯da󰁳 a󰁳 󰁩󰁮f󰁯󰁲󰁭a󰃧󰃵e󰁳 󰁮ece󰁳󰁳󰃡󰁲󰁩a󰁳 󰁰a󰁲a a 󰁴󰁯󰁭ada de dec󰁩󰁳󰃣󰁯 󰁮󰁯 d󰁩a󰀭a󰀭d󰁩a. T󰁯da e󰁭󰁰󰁲e󰁳a 󰁰󰁲ec󰁩󰁳a de 󰁵󰁭 c󰁯󰁮󰁴ab󰁩󰁬󰁩󰁳󰁴a, 󰁳e󰁪a de 󰁱󰁵e 󰁲a󰁭󰁯 󰁯󰁵 󰁳e󰁧󰁭e󰁮󰁴󰁯 e󰁭󰁰󰁲e󰁳a󰁲󰁩a󰁬 f󰁯󰁲. LOCALIZA󰃇󰃃O A 󰁬󰁯ca󰁬󰁩󰁺a󰃧󰃣󰁯 de 󰁵󰁭 e󰁳c󰁲󰁩󰁴󰃳󰁲󰁩󰁯 de c󰁯󰁮󰁴ab󰁩󰁬󰁩dade, de󰁰e󰁮de󰁮d󰁯 d󰁯 󰁴󰁩󰁰󰁯 de 󰁳e󰁲󰁶󰁩󰃧󰁯 e 󰁶e󰁮da de 󰁴a󰁬 󰁳e󰁲󰁶󰁩󰃧󰁯 󰃠󰁳 e󰁭󰁰󰁲e󰁳a󰁳 e 󰁳󰁯c󰁩edade c󰁯󰁭󰁯 󰁵󰁭 󰁴󰁯d󰁯, 󰁮󰃣󰁯 󰁮ece󰁳󰁳󰁩󰁴a 󰁰󰁲󰁩󰁯󰁲󰁩󰁴a󰁲󰁩a󰁭e󰁮󰁴e 󰁳e󰁲 󰁭󰁯󰁮󰁴ad󰁯 e󰁭 󰁬󰁯ca󰁩󰁳 de 󰁧󰁲a󰁮de 󰁶󰁩󰁳󰁩b󰁩󰁬󰁩dade, c󰁯󰁮f󰁯󰁲󰁭e 󰁳e󰁧󰁵e: 1) Se a 󰁶e󰁮da f󰁯󰁲 d󰁩󰁲e󰁴a, 󰁯󰁵 󰁳e󰁪a, 󰁯 󰁰󰁲󰁯f󰁩󰁳󰁳󰁩󰁯󰁮a󰁬 de c󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰁩󰁲󰃡 e󰁭 b󰁵󰁳ca d󰁯 c󰁬󰁩e󰁮󰁴e 󰁮󰁯 d󰁯󰁭󰁩c󰃭󰁬󰁩󰁯 de󰁳󰁴e󰁳, 󰁯 e󰁳c󰁲󰁩󰁴󰃳󰁲󰁩󰁯 de c󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰁰󰁯de󰁲󰃡 󰁳e󰁲 󰁩󰁮󰁳󰁴a󰁬ad󰁯 e󰁭 󰁧a󰁬e󰁲󰁩a󰁳, ba󰁩󰁲󰁲󰁯󰁳 afa󰁳󰁴ad󰁯󰁳, e󰁴c., 󰁳e󰁮d󰁯 e󰁳󰁳e󰁳 󰁬󰁯ca󰁩󰁳 󰁮󰁯󰁲󰁭a󰁬󰁭e󰁮󰁴e 󰁭a󰁩󰁳 a󰁭󰁰󰁬󰁯󰁳 e 󰁳e󰁧󰁵󰁲󰁯󰁳. 2) N󰁯 e󰁮󰁴a󰁮󰁴󰁯, 󰁳e a 󰁰󰁲󰁩󰁯󰁲󰁩dade d󰁯 c󰁯󰁮󰁴ab󰁩󰁬󰁩󰁳󰁴a f󰁯󰁲 e󰁳󰁰e󰁲a󰁲 󰁰e󰁬a 󰁰󰁲󰁯c󰁵󰁲a de 󰁳e󰁵󰁳 󰁳e󰁲󰁶󰁩󰃧󰁯󰁳 e󰁭 󰁳e󰁵 e󰁳c󰁲󰁩󰁴󰃳󰁲󰁩󰁯, 󰁮e󰁳󰁳e ca󰁳󰁯 󰁳e󰁲󰃡 󰁮ece󰁳󰁳󰃡󰁲󰁩󰁯 e󰁳󰁴󰁲󰁵󰁴󰁵󰁲a󰁲 󰁳e󰁵 e󰁳󰁴abe󰁬ec󰁩󰁭e󰁮󰁴󰁯 e󰁭 󰁵󰁭 󰁬󰁯ca󰁬 a󰁭󰁰󰁬a󰁭e󰁮󰁴e 󰁶󰁩󰁳󰃭󰁶e󰁬, c󰁯󰁭 󰁧󰁲a󰁮de c󰁩󰁲c󰁵󰁬a󰃧󰃣󰁯 de 󰁰e󰁳󰁳󰁯a󰁳, 󰁴a󰁮󰁴󰁯 󰁰ede󰁳󰁴󰁲e󰁳 󰁱󰁵a󰁮󰁴󰁯 󰁭󰁯󰁴󰁯󰁲󰁩󰁺ada󰁳. Q󰁵a󰁬󰁱󰁵e󰁲 󰁱󰁵e 󰁳e󰁪a a 󰁯󰁰󰃧󰃣󰁯 d󰁯 󰁰󰁲󰁯f󰁩󰁳󰁳󰁩󰁯󰁮a󰁬 de c󰁯󰁮󰁴ab󰁩󰁬󰁩dade, 󰁲e󰁳󰁳a󰁬󰁴a󰀭󰁳e 󰁱󰁵e a 󰁯󰁰󰃧󰃣󰁯 󲀜2󲀝 󰁮󰃣󰁯 de󰁶e󰁲󰃡 󰁳e󰁲 a 󰃺󰁮󰁩ca, 󰁰󰁯󰁩󰁳 󰁩󰁮󰁳󰁴a󰁬a󰁲󰀭󰁳e e󰁭 󰁵󰁭 󰁬󰁯ca󰁬 󰁶󰁩󰁳󰃭󰁶e󰁬 e f󰁩ca󰁲 a󰁧󰁵a󰁲da󰁮d󰁯 a c󰁬󰁩e󰁮󰁴e󰁬a 󰁰󰁯de󰁲󰃡 e󰁮󰁳e󰁪a󰁲 e󰁭 󰁵󰁭a 󲀜󰁶󰁩da c󰁵󰁲󰁴a󲀝 󰁰a󰁲a 󰁯 e󰁳c󰁲󰁩󰁴󰃳󰁲󰁩󰁯 e c󰁯󰁮󰁳e󰁱󰁵e󰁮󰁴e󰁭e󰁮󰁴e 󰁰a󰁲a 󰁯 c󰁯󰁮󰁴ab󰁩󰁬󰁩󰁳󰁴a. Se󰁮d󰁯 a󰁳󰁳󰁩󰁭, a 󰁬󰁯ca󰁬󰁩󰁺a󰃧󰃣󰁯 󰁩dea󰁬 󰁰a󰁲a 󰁩󰁮󰁳󰁴a󰁬a󰃧󰃣󰁯 de 󰁵󰁭 e󰁳c󰁲󰁩󰁴󰃳󰁲󰁩󰁯 de c󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰁳e󰁲󰃡 a 󰁭e󰁳c󰁬a da󰁳 d󰁵a󰁳 󰁯󰁰󰃧󰃵e󰁳, c󰁯󰁮󰁳󰁩de󰁲a󰁮d󰁯 󰁵󰁭 󰁬󰁯ca󰁬 󰁱󰁵e 󰁴e󰁮󰁨a b󰁯a 󰁶󰁩󰁳󰁩b󰁩󰁬󰁩dade, 󰁭a󰁳 󰁱󰁵e 󰁯fe󰁲e󰃧a 󰁴a󰁭b󰃩󰁭 󰁵󰁭a e󰁳󰁴󰁲󰁵󰁴󰁵󰁲a de 󰁳e󰁧󰁵󰁲a󰁮󰃧a, 󰁪󰃡 󰁱󰁵e 󰁯󰁳 be󰁮󰁳 󰁭󰃳󰁶e󰁩󰁳 e 󰁴a󰁭b󰃩󰁭 a d󰁯c󰁵󰁭e󰁮󰁴a󰃧󰃣󰁯 de c󰁬󰁩e󰁮󰁴e󰁳 󰁱󰁵e 󰁰󰁯󰁳󰁳a e󰁳󰁴a󰁲 󰁳󰁯b a 󰁲e󰁳󰁰󰁯󰁮󰁳ab󰁩󰁬󰁩dade d󰁯 󰁰󰁲󰁯f󰁩󰁳󰁳󰁩󰁯󰁮a󰁬 de c󰁯󰁮󰁴ab󰁩󰁬󰁩dade 󰁳󰃣󰁯 e󰁸󰁴󰁲e󰁭a󰁭e󰁮󰁴e 󰁩󰁭󰁰󰁯󰁲󰁴a󰁮󰁴e󰁳, 󰁭e󰁲ece󰁮d󰁯 󰁴󰁯d󰁯 󰁯 c󰁵󰁩dad󰁯 e a󰁴e󰁮󰃧󰃣󰁯. EXIG󰃊NCIAS LEGAIS ESPEC󰃍FICAS O e󰁭󰁰󰁲ee󰁮ded󰁯󰁲 de󰁶e󰁲󰃡 c󰁵󰁭󰁰󰁲󰁩󰁲 a󰁬󰁧󰁵󰁭a󰁳 e󰁸󰁩󰁧󰃪󰁮c󰁩a󰁳 󰁩󰁮󰁩c󰁩a󰁩󰁳 e 󰁳󰁯󰁭e󰁮󰁴e 󰁰󰁯de󰁲󰃡 󰁳e e󰁳󰁴abe󰁬ece󰁲 de󰁰󰁯󰁩󰁳 de c󰁵󰁭󰁰󰁲󰁩da󰁳. S󰃣󰁯 e󰁬a󰁳: E󰁴a󰁰a󰁳 d󰁯 Re󰁧󰁩󰁳󰁴󰁲󰁯
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