produÇÃo textual interdisciplinar individual.doc
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SUMÁRIO
1 INTRODUÇÃO...........................................................................................................3
2 DESENVOLVIMENTO.......................................................................................... 4-5
3 GESTÃO FINANCEIRA E ORÇAMENTO EMPRESARIAL.....................................6
3.1 CONCEITO DE GESTÃO FINANCEIRA................................................................63.2 GESTÃO FINANCEIRA E FLUXO DE CAIXA................................................... 7-83.3 PRINCIPAIS DECISÕES DE INVESTIMENTO................................................9-123.4 RISCO E RETORNO......................................................................................12-143. PRINCIPAIS TIPOS DE OR!AMENTO..........................................................14-13.6 PONTOS POSITIVOS DO OR!AMENTO PARA A GESTÃO.......................16-17
4 NOÇÕES DE ATUÁRIA.........................................................................................18
4.1CONCEITOS DE ATU"RIA.............................................................................18-194.2 PREVID#NCIA NO $RASIL............................................................................2%-22
5 DIREITO EMPRESARIAL................................................................................23-24
.1 SOCIEDADES EMPRES"RIAS E SOCIEDADES SIMPLES........................24-28.2 O$RIGA!ÕES DOS EMPRES"RIOS E SOCIEDADES EMPRESARIAIS....29-36
6 CONCLUSÃO........................................................................................................3
REFER!NCIAS.........................................................................................................38
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1 INTRODUÇÃO
O S&'()*+ ,+*)/(0&, + )*)'+ (&&5+ + (/&+ ) ,))'
++ :)+ +' &/;,*+)' /))''0&+' /+ )+ ,+*)/(0&+< ++ ,&)/(+ +
&)=, + )*)'+ /, ,)'', ) (,*++ ) )&'=,. > +(+?' )'(+ &*,(+/()
;)+*)/(+ @) ,' :)'(,)' ,)=, ?&'+&5+ +' *)&+' @) )?)=, ')
))(++'< B)* ,*, +' ))(+(&?+' + )')&(, , ;(, + )*)'+. A'
)&')' &*,(+/()'< @+/, )*B+'++' /, +/)+*)/(, ) /,' ,/(,)'
;&/+/)&,'< (* :+/) ,''&B&&+) ) '))* );&+5)' ) ) ++/+)* &(, /+
)*)'+.
O ,+*)/(, )*)'+&+ ') ;+5 /))''0&, ++ @) + )*)'+,''+ ?&'+&5+< +/()&++*)/()< +' +(&?&+)' @) )?)=, ') )')/?,?&+' /,
),, ,)(+,< B)* ,*, , +*&/, @) ')0 ),&, )+ *)'*+.
E'() * &/'(*)/(, ) :)'(=, /))''0&, ++ @+@) )*)'+<
&/))/)/()*)/() ) ') ,() , (&, ) +(&?&+) ),/*&+. A );&&/&+< +
);&0&+ ) + );)(&?&+) 0(&+' , '&'()*+ ) +/)+*)/(, ;&/+/)&, ) ,+*)/(,
))/)=, + + &)(&?+< +B)/,-) &/;,*+ +' *+,,(&+' ) +(+=, )
)+&5+ +' ,))' /))''0&+' ++ @) ') ,/'(&(+* )* &*,(+/()'&/'(*)/(,' ) (+B+, H ,:+/&5+=,. M+'< &*,(+/() @) + :)/&+ ) +'
)'',+' @) +(&&+* , ,)'', ,+*)/(0&, )'()+* ,*,*)(&,' ,* ,
')'', , *)'*,.
T,, , ,)'', ) :))/&+*)/(, ,/(0B& ()* ') ,/(,
*&/+/()< )* ()*,' ) ,/(,)< /, ,+*)/(, )*)'+&+. O ,+*)/(,
;)+*)/(+ ) ,/(,) , ))/&+ ) (,, , ,)'', ,)+&,/+ + )*)'+<
,&' )/?,?) (,,' ,' ')(,)' + ,*+/&+.
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2 DESENVOLVIMENTO
A :)'(=, ;&/+/)&+ )&:) +/)+*)/(, ++ , ;(, ) *+ )'',+
, *+ )*)'+ ++ +''):+ * ;, ) +&+ ,'&(&?,. E+ &/& +
+*&/&'(+=, ) *+/()/=, ) +(&?,' ;&/+/)&,'. A* &'',< , ,/)&(,' :)'(=,
;&/+/)&+ +B+/:) , ,)'', ) &)/(&;&+ ) :))/&+ &','.
A &/&+ ),+=, + :)'(=, ;&/+/)&+ + +?+&+=, +'
(/&+' ) @+/(&;&+=, ;&/+/)&+. U* :)'(, ;&/+/)&, ,+ ++ ,' +,'
&',/?)&' ++ +?+&+ , )')*)/, +' )*)'+'. A A*&/&'(+=, F&/+/)&+
*+ +B,+:)* &/()&'&&/+ @) ') +&+ )* ,/(+B&&+) :))/&+ ) ;&/+/+'
,,+(&?+'. A:/' )')&+&'(+' );))*-') + :)'(=, ;&/+/)&+ ,*, + &/&+
+ :)'(=, , &/)&,. O ', &*0&, )'(+ ++?+ )()/) +, */, +'
+(&?&+)' ) ;&/+/&+*)/(,. N, )/(+/(,< + :)'(=, ;&/+/)&+ &*,(+/() )* (,,'
,' /?)&' ) )&'(/&+ *+/+< ,@) (,+' +' )/(&+)' )&'+* &+ ) '+'
;&/+/+'.
D, ,/(, ) ?&'(+ ,:+/&5+&,/+< , ,)'', ) :)'(=, ;&/+/)&+
)'(0 +'',&+, ,* , +/)+*)/(, ;&/+/)&, ) ,/(,) ;&/+/)&,. P+/)+*)/(,;&/+/)&, ?&'+ @+/(&;&+ &?)',' )',' ;&/+/)&,' &',/?)&' ) +/)+ ,
(+*+/, ) ,/,:+*+' ) &'/&,'. O ,/(,, ;&/+/)&, );))-') +, ;, )
+&+ ) ,/(,). A)++=, + @+/(&+) ) &/)&, @) )/(+ )* *+
)()*&/++ )*)'+< )/@+/(, '++ * ):&'(, +' )')'+' ;)&(+' )+
)*)'+. G)& )'') *,?&*)/(, ) ;/,' )* )+=, +, ,+*)/(, )'')/&+
++ * /):&,.
O ,+*)/(, ,*, &/'(*)/(, ) +/)+*)/(, ;&/+/)&, )?)0
') +&+*)/() ++(+, +' /,?+' ,/&)' ) (+B+, ) ) *)+, +
)*)'+J /=, ,)0 ') ?&'(, ,*, )+ )'(0(&+ ) &*(0?) /, ()*,< ,&'
*+/+' ,,)=, /+ ),/,*&+< ,* )()5+ )< , '+ ?)5< &=, )&:& 0:)&'
+)@+)' )* )+=, +, @) ;,& )'(+B))&, /, +/, &/&&+J P+(&&+=, &)(+
,' )',/'0?)&' K + (/&+ ,+*)/(+ /=, ) ,*)(/&+ )'&?+ + +
&)(&?+< *+'< +, ,/(0&,< ')0 ) (,,' ,' /?)&' + )*)'+< , ')+< (,,'
)?)=, +(&&+ , ,)'', ) ,*,*)()-') )* ++/+ +' *)(+' ;&++' /,
+/, :)+ ) ,)+)'< ,&' ,*)/() +''&* , ,+*)/(, ')0 /&;,*)< :&, )
)+&'(+J G,B+ K /, ')/(&, ) +B++ (,+' +' /&+)' ) +(&?&+)'
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,)+&,/+&' + )*)'+< /, ),, ,/'&)+,J ) P0(&, K + )+B,+=, ,
,+*)/(, )?)0 ') )* ()*, 0B&< ++ @) + '+ ))=, ,''+ ,,) /,
*,*)/(, )(,J ; C&(&,' /&;,*)' - ++ )+B,+-') , ,+*)/(, /+ )*)'+<
&/&,' ) +)' ()=, @) ') );&/&,'< )?&+*)/()< )*&(&/, +''&* )+&5+-
') + +?+&+=, , *)'*,J : +/(&;&+=, K , ,+*)/(, )?)0 ') ))'',< )*
?+,)' ;'&,' ) *,/)(0&,'J E,/,*&&+) K )?)0 )?)+< )* ()*,'
),/*&,'< , @) ') ()0 ) ;+5) ) , @) ') )()/) ;+5) /+ )*)'+ /,
),, ,+*)/(0&,.
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3.GESTÃO FINANCEIRA E ORÇAMENTO EMPRESARIAL
3.1CONCEITO DE GESTÃO FINANCEIRA
A :)'(=, ;&/+/)&+ *+ +' (+&&,/+&' 0)+' ;/&,/+&' + :)'(=,<
)/,/(++ )* @+@) ,:+/&5+=, ) H @+ +B)* +' +/0&')'< )&')' )
+(+)' )+&,/+,' ,* ,' *)&,' ;&/+/)&,' /))''0&,' H +(&?&+)
+ ,:+/&5+=,. D)'(+ ;,*+< + ;/=, ;&/+/)&+ &/():+ (,+' +' (+);+' &:++' H
,B()/=,< (&&5+=, ) ,/(,) ) )',' ;&/+/)&,' ) ;,*+ + :++/(&< , *
+,< + )'(+B&&+) +' ,)+)' + ,:+/&5+=, )< , ,(,< + )/(+B&&+) ,')',' /)+ +&+,'.
2.1.1 OB)(&?,' + :)'(=, ;&/+/)&+
O' :+/)' ,B)(&?,' +' +)' ) )&')' + :)'(=, ;&/+/)&+ ,)*
') '&/()(&5++' + '):&/() ;,*+
. A''):+ H )*)'+ *+ )'((+ ;&/+/)&+ )@&&B++ ) @) /=, ,,@) +
,:+/&5+=, )* &', ;&/+/)&, /)* /, (, /)* /, ,/:, +5,. E'() )@&B&,
,) ') *)&, )+ ,*++=, )/() +' +&+)' ) +&(+ );)(++' ) +'
;,/()' )'')' *)'*,' +&(+&'.
. A''):+ + )/(+B&&+) ,' +&(+&' &/?)'(&,' @) ,' +&(+&' &,'< @)
,' +&(+&' +)&,'. E'(+ )/(+B&&+) ,) ') ?)&;&++ ,*++/, , ?+, ,'
)'(+,' ,B(&,' ,* , ?+, ,' &,' +&(+&' &/?)'(&,'.
. G++/(& + )'(+B&&+) +' ,)+)' + ,:+/&5+=, +''):+/, + )&'(/&+ ,'
+&(+&' ;&/+/)&,' /))''0&,' @) H +(&?&+) ,)/()< @) H )+&5+=, )
&/?)'(&*)/(,' )* +&(+ ;&,.
2.1.2 A(&?&+)' &/():++' /+ ;/=, ;&/+/)&+
D) *+ ;,*+ '&/(+ ,)* ') &/():++' /+ ;/=, ;&/+/)&+ +'
'):&/()' +(&?&+)'
. A )()*&/+=, +' /))''&+)' ) )',' ;&/+/)&,' +/)+*)/(, +'
/))''&+)' ) )',' ;&/+/)&,'< + &/?)/(+&+=, ,' )',' &',/?)&'< +
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)?&'=, ,' )',' &B)(,' ) , 0, +' /))''&+)'
) ;&/+/&+*)/(, )()/,. E'() (&, ) +(&?&+)' :)+*)/() )'&:/+, ,
:)'(=, ) ()',+&+.
. A ,B()/=, ) ;&/+/&+*)/(, ++ ;&/+/&+ + +(&?&+) ,)/() , ++ ;&/+/&+
&/?)'(&*)/(,' + ;,*+ *+&' ?+/(+,'+ ()/, )* ,/(+ ,' ;&/' , ;&/+/&+*)/(,< ,'
'(,'< +5,' ) ,(+' ,/&)' ,/(+(+&'< +' ,/&)' ;&'+&'< , &*+(, /+
)'((+ ;&/+/)&+ + )*)'+< )/() ,(+'. A )'(+ +(&?&+) ,) ') ++ +
)'&:/+=, ) +/0&') +' ;,/()' ) ;&/+/&+*)/(,.
A +&+=, &()&,'+ ,' )',' ;&/+/)&,'< &/&/, ,' )))/()' )
()',+&+< ) ;,*+ + ,B() *+ )'((+ ;&/+/)&+ )@&&B++ ) +)@+,' /?)&'
) );&&/&+ ) ) )/(+B&&+). A' &/&+&' ?+&0?)&' + () )* ,/(+ /+ +&+=,
,' )',' ;&/+/)&,' )?)=, ') , )(,/, ,()/&+ )''+ +&+=,< , ')
:+ ) &@&)5 ) , &', @) ) )'(0 +'',&+,.
. A +/0&') ),/*&+ ) ;&/+/)&+< &/&/, + ),+ ) &/;,*+)' ) , ') )'(,
);,*+ + ,B() )','(+' '):+' ',B) + '&(+=, ),/*&+ ) ;&/+/)&+ +
)*)'+.
. A +/0&') + ?&+B&&+) ),/*&+ ) ;&/+/)&+ ,' &/?)'(&*)/(,'< ) ;,*+ + + ',() H' )&')' ',B) + '+ ))=, , /=, ))=,.
A* +' +(&?&+)' )'&(+'< ,)* ') +&/+ ,/'&)++' ,*, +()
&/():+/() + ;/=, ;&/+/)&+ +(&?&+)' ) *B&(, *+&' +*&/&'(+(&?, ,*,
')+* +' +(&?&+)' ,/(+B&'(&+'< + :)'(=, ) ,/(+' ,)/()' ) &)/()'<
;,/)),)' ) ,(,' )?),)' ) ),)'< + :)'(=, + ;+(+=,< )/() ,(+'.
3.2GESTÃO FINANCEIRA E FLU"O DE CAI"A
A ;+(+ ) ,/(,) ;&/+/)&,< + +/&+ ) )',' ;&/+/)&,' ++
+:+ ,/(+' ) ;,/)),)'< ) + ;++ /+ )?&'=, ) +5,' *&,' )
))B&*)/(,' ) +:+*)/(,' '=, '&(+)' ,*/' /+ ,(&/+ +' )*)'+'. C,* +)')/() ,*)(&(&?&+) /, *)+,< *+&, + )&:/&+ , *+ :)'(=,
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;&/+/)&+ ) @+&+) ) , ', ) ;)+*)/(+' @) /,()&)* , /):&,< ,*, ,
+', , F, ) C+&+.
A(+*)/()< *+ :)'(=, ;&/+/)&+ ) ))/&+ * ;+(,
)'')/&+ ++ , ')'', , /):&,. O F, ) C+&+ *+ +' ;)+*)/(+'
(&&5++' /+ +*&/&'(+=, ;&/+/)&+ )*)'+&+< , @+ +&&+ /+ (,*++ )
)&')' ) *),+ , )')*)/, ;&/+/)&,< +(+?' + ,(&*&5+=, ) +,+=, ,'
)',' + )*)'+.
S+ *,/(+:)* '&*)' ) )&:) * +,*+/+*)/(, &0&, ++
):&'(+ +' *,?&*)/(+)'. P&*)&+*)/()< /))''0&, )?+/(+ , '+, &/&&+<
&'(, < , ?+, @) )&'() )* +&+ ,*,'(, , &/)&,< )@)' ) '+,'
B+/0&,' /, &/&, , ),,.D),&'< +/,(+*-') +' )/(++' ) '++' ) +&+< (+&' ,*, ?)/+'
H ?&'(+< ))B&*)/(,'< +:+*)/(,' ) ;,/)),)'< '+0&,'< +:&'< &*,'(,'<
)/() ,(,'. E'')' ,)&*)/(,' '=, ;0)&'< *+' )&:)* * )(, ,/)&*)/(,
)* ,/(+B&&+) ) ;&/+/+'< +* ) *&(+ ,:+/&5+=,.
L,:,< &*,(+/() );&/& +():,&+' ) )/(,' ) '(,' ++ @)
+' (+/'+)' ):&'(++' /, F, ) C+&+ ') ,/)/()* )* *+ @+/(&+)
)'(&(+ ) +():,&+' ) ,/;,*) , /*), ) )+(+*)/(,' + )*)'+<;+&&(+/, + +/0&') , F, ) C+&+ ) , )'(&/, , +&(+ ;&/+/)&,.
Q0 )&'()* &?)',' ,:+*+' @) ;+5)* , F, ) C+&+ )
+&&+* /+ ,/'(=, ) ,(,' )*,/'(+(&?,' ;&/+/)&,'< ,*< *+ +/&+
&',/&B&&5+*,' )'(+ +/&+ +, ;&/+ , ()(, 0 ';&&)/() ++ ):&'(+ +'
*,?&*)/(+)' ;&/+/)&+'.
A' + )+B,+=, , F, ) C+&+ ,''?) ;+5) ?0&+'
+/0&')' ,*,< +?+&+ , *), *,*)/(, ++ ,*+ +(&?,'< ), ,' )'(,@)'<, ;+5) &/?)'(&*)/(,'< ++ @) ,' )')*B,',' ,,+* '&*(+/)+*)/() H
:)+=, ) +&+< ) + )*)'+ /=, ') +;/) )* :+/)' ?&+'.
P,(+/(,< )?&)/() + &*,(/&+ )'(+ ;)+*)/(+ ++ + :)'(=,
;&/+/)&+< )< ,/')@)/()*)/()< ++ , ')'', , /):&,. S+ (&&5+=, &0&+
,''&B&&(+ + :)+=, ) &/;,*+)' ',B) + )*)'+< +' @+&' &=, +&&+ /+
(,*++ ) )&')' )* B'+ + *+/()/=, ) )'&*)/(,.
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3.3 PRINCIPAIS DECISÕES DE INVESTIMENTO
D)&')' ) &/?)'(&*)/(, );))*-') (+/(, H +*&/&'(+=, +
)'((+ , +(&?, @+/(, H &*)*)/(+=, ) /,?,' ,)(,'. N)/*+ )*)'+
,) ')/(&-') '):+ )* B,+ ,'&=, ,/@&'(++ < ,&' + @+@) *,*)/(,
+:* ,/,)/() ,)0 ':& ,* * ,(, *), ) *+&' B++(,. A''&*< +'
)*)'+' '=, ,B&:++' + )')/?,?) ,/(&/+*)/() /,?,' ,)(,' ) + (,*+
)&')' ',B) + '+ &*+/(+=,. N,*+*)/()< &'', '&:/&;&+ + /))''&+) )
)',' +&&,/+&' ) ))?+=, /, &', , )*))/&*)/(,< *+ ?)5 @)
&/?)'(&*)/(,' )* /,?,' (&,' ) +(&?,' ;&,' (* );)&(,' ,,/:+,' ',B) + ?&+
+ )*)'+< ) *+ )&'=, &/+)@++ ,)0 ,*,*)() &)*)&+?)*)/() ,') ;(,.
A' )&')' ) &/?)'(&*)/(, &5)* )')&(, 0 )'(&/+=, ,' )',' ;&/+/)&,'
++ + +&+=, ) +(&?,' ,)/()' &+/()' ) /=, ,)/()' )+&50?)&' )*
,/:, +5, ) )*+/)/()'< ,/'&)+/,-') + )+=, +)@++ ) &', ) )
)(,/, ,' +&(+&' &/?)'(&,'.
E)*,' ) +:/' (&,' ) &/?)'(&*)/(,'
A&+)' ;&/+/)&+' ) +5, *&, ) ,/:,J
E*'(&*,' ,/)&,'J
P+(&&+)' )* ,(+' )*)'+'J
T))/,'J
M+@&/+' ) )@&+*)/(,'.
A' + )',+ ) @+ ')0 , &/?)'(&*)/(,< /))''0&, )+&5+ * ,)(, )
?&+B&&+) , *)'*,< ++ +?+&+ +' +()/+(&?+' *+&' ;+?,0?)&' ++ +
&*+/(+=, ) ++ +''&*< () ,*, B+') ;,/()' ,/)(+' ++ + (,*++ ) *+
)&'=, ;+?,0?) 0 ,:+/&5+=,.
D)&')' ) ;&/+/&+*)/(, )/@+/(, +' )&')' ) &/?)'(&*)/(, )/?,?)*
&*,(+/()' +')(,' ) /+()5+ /=, ;&/+/)&+< +' )&')' ) ;&/+/&+*)/(,
,/'(&()* )',/'+B&&+) )'&?+ , +*&/&'(+, ;&/+/)&,. D)&')' )
&/?)'(&*)/(, );))*-') (+/(, H +*&/&'(+=, + )'((+ , +(&?, @+/(, H
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&*)*)/(+=, ) /,?,' ,)(,'. N)/*+ )*)'+ ,) ')/(&-') '):+ )* B,+
,'&=, ,/@&'(++ < ,&' + @+@) *,*)/(, +:* ,/,)/() ,)0 ':&
,* * ,(, *), ) *+&' B++(,. A''&*< +' )*)'+' '=, ,B&:++' +
)')/?,?) ,/(&/+*)/() /,?,' ,)(,' ) + (,*+ )&')' ',B) + '+
&*+/(+=,. N,*+*)/()< &'', '&:/&;&+ + /))''&+) ) )',' +&&,/+&' )
))?+=, /, &', , )*))/&*)/(,< *+ ?)5 @) &/?)'(&*)/(,' )* /,?,' (&,'
) +(&?,' ;&,' (* );)&(,' ,,/:+,' ',B) + ?&+ + )*)'+< ) *+ )&'=,
&/+)@++ ,)0 ,*,*)() &)*)&+?)*)/() , ') ;(,.
A' )&')' ) &/?)'(&*)/(, &5)* )')&(, 0 )'(&/+=, ,'
)',' ;&/+/)&,' ++ + +&+=, ) +(&?,' ,)/()' &+/()' ) /=,
,)/()' )+&50?)&' )* ,/:, +5, ) )*+/)/()'< ,/'&)+/,-') + )+=,+)@++ ) &', ) ) )(,/, ,' +&(+&' &/?)'(&,'.
E)*,' ) +:/' (&,' ) &/?)'(&*)/(,'
A&+)' ;&/+/)&+' ) +5, *&, ) ,/:,J
E*'(&*,' ,/)&,'J
P+(&&+)' )* ,(+' )*)'+'J
T))*,'J M+@&/+' ) )@&+*)/(,'.
A' + )',+ ) @+ ')0 , &/?)'(&*)/(,< /))''0&, )+&5+
* ,)(, ) ?&+B&&+) , *)'*,< ++ +?+&+ +' +()/+(&?+' *+&' ;+?,0?)&'
++ + &*+/(+=, ) ++ +''&*< () ,*, B+') ;,/()' ,/)(+' ++ + (,*++ )
*+ )&'=, ;+?,0?) 0 ,:+/&5+=,.
D)&')' ) ;&/+/&+*)/(, )/@+/(, +' )&')' ) &/?)'(&*)/(,
)/?,?)* &*,(+/()' +')(,' ) /+()5+ /=, ;&/+/)&+< +' )&')' )
;&/+/&+*)/(, ,/'(&()* )',/'+B&&+) )'&?+ , +*&/&'(+, ;&/+/)&,.
A +*&/&'(+=, ;&/+/)&+ *,)/+ ()* ,&' &/&+&' ,B)(&?,'
• M),+ + (&&5+=, , &/)&, &',/?) )* &/?)'(&*)/(,'< ;&/+/&+*)/(,'
) +&+=, , , @&,J
1%
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• '))&,/+ +' *),)' ;,/()' ++ ,B() )',' ;&/+/)&,' ) )&& )*
@) ))' ')=, &/?)'(&,'.
D) +,, ,* )'')' ,B)(&?,'< + )*)'+ )?) (,*+ +:*+' )&')' ',B)
&/?)'(&*)/(,'< ;&/+/&+*)/(, ) &'(&B&=, ) ,'.
I#$%&'()%#'*
A )&'=, ) &/?)'(&*)/(, < ')* ?&+< *+ +' &/&+&' + 0)+ ;&/+/)&+.
N++ *+&' , @) +&+ , +&(+ )* &/?)'(&*)/(,' , ,)(,' @) ' ?=, +
, /, ;(,. C,*, )'')' ,' ;(,' /=, ,)* ') )'(&*+,' ,* )()5+< +
)&'=, ) &/?)'(& ')*) )/?,?) &',.N,*+*)/()< , )'(&/, )'')' &/?)'(&*)/(,'
• A@&& *0@&/+' /,?+'J
• 'B'(&(& * )@&+*)/(, , ,(,J
• ;&/+/&+ +*+/+ B&&(0&+J
• &/'(++ '&'()*+ ,*(+,&5+, ) ,/(,) ) ,=, ) )'(,@)'J
• ,*+ +()/() ',B) ,)'', ) ,=, , &)&(,' ) ', ) *++'
,*)&+&'J
• ,/'(& /,?+ ;0B&+J
• +B& /,?+ &/+ ) ,(,' ) ')?&,'J
• +/+ ,(,J
• )&& ',B) +:+ ) ,*+.
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F(#+#,(+)%#'*
M&(+' ?)5)'< ++ ,/)(&5+ ,' &/?)'(&*)/(,'< + )*)'+ )&'+ B'+ &/)&,
/, *)+,< ,* , '(, *+&' B+&, ,''?). P++ &'',< , &)+ ,*++ +'
&?)'+' ;,/()' &',/?)&' ) )','< )?+/, )* ,/'&)+=, ,' '):&/()'
&()/'
• ,'J
• +5,'J
• +(+' ) +:+*)/(,'J
• :++/(&+' )&:&+' )(.
•
O ,B)(&?, + 0)+ ;&/+/)&+ +''):+ + &/():&+) + )*)'+< )*B,+ /=,
)()*&/) @+&' +&+)' )?)* ') ;)&(+'. E''+ )&'=, +B) H +*&/&'(+=, ,
+,' '&,'.
3.4 RISCO E RETORNO
A )+=, R&', R)(,/,
A @)'(=, ')0 @) )&'() +:*+ )+=, )/() , &', ) , )(,/,
)')+, ) * &/?)'(&*)/(, V+*,' &*+:&/+ @) )&'(+* ,&' (&,' )&/?)'(&*)/(, /, *)+,. A*B,' ,'')* )+(+*)/() , *)'*, &',< ,* ,
)(,/, )')+, ) * *+&, , @) , ,(,. E')+-')< )?&)/()*)/()< @)
(,,' &/?&'(+* /, @) ,;))) + *), )/(+B&&+). D)''+ ;,*+< , +)/+' ,
((, ) *+&, )(,/, )')+, ')&+ /):,&+, /, *)+,< , , ,(, ((,
+''+&+ + ,;))) *+ )/(+B&&+) *+&, +( , ,/(, )* @) +:/' &/?)'(&,)'
)*,/'(+'')* &/())'') , )). N+ 0(&+< )/,/(+*,' /, *)+, &?)','
((,' ) ?+,)' *,B&&0&,' ')/, /):,&+,' ,* )(,/,' )')+,' &;))/()'.D)''+ ;,*+< 0 @) ') )')+ @) ,' &',' ')+* (+*B* &;))/()'. O ')+<
@+/(, *+&, ;, , &', ) * &/?)'(&*)/(,< *+&, )?)0 ') , ') )(,/,
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)')+,. O< ) ,(+ ;,*+< @+/(, *+&, , )(,/, )')+, ) * &/?)'(&*)/(,<
*+&,< ,?+?)*)/()< ')0 , ') &',.
P, )''+ +5=,< @+/, ;, &/?)'(& ,) ')*) +/+&'+ ,
)(,/, ) , &', ,//(+*)/(). A +/0&') +)/+' , )(,/, ,) )?0-, + )+&5+
&/?)'(&*)/(,' ,* &', ')&, +, @) )'(+&+ &','(, + ,). E )',/;&)
')*) ) &/?)'(&*)/(,' @) ,*)(+* )(,/,' *&+:,',' , *&(, ;,+ +
)+&+) , *)+,< ,&' ,' &',' &/))/()' ,)* ') *&(, +(,'. E* +:/'
+','< ,)* ') +( *)'*, *+ ;+).
O &', )(+(+, /+ 0)+ ;&/+/)&+< ,*, ')/, + ?+&/&+ , , )'?&, )*
)+=, + *+ *&+. A(+*)/()< , ,/)&(, ) &', (&&5+, &+&+*)/() /+*+&,&+ +' ,)+)' ;&/+/)&+'.
O &', )* ') ')/(&, ;/+*)/(+ ,) ') );&/&, ,*, + ,''&B&&+) )
)5,' ;&/+/)&,'. E , &', ) * &/?)'(&*)/(, )'(0 &:+, H ,B+B&&+) ) ')
:+/+ *)/,' @) , )')+,.
O &',< /, *)+, ;&/+/)&,< ,) ') ,/)&(+*)/() &?&&, )* ,&' (&,'
B0'&,'
1 R&', &?)'&;&0?) (+*B* ,/)&, , &', /=,-'&'()*0(&,J
2 R&', /=, &?)'&;&0?) (+*B* ,/)&, , &', '&'()*0(&,J
A :)'(=, ) &',' ,/'&)++ * &/'(*)/(, )'')/&+ ++ +
,(&*&5+=, , ', , +&(+ ) + '))=, +' *),)' ,,(/&+)' ) /):&,'<
?&'+/, ,B() + *), )+=, R&', R)(,/, ++ ,' &/?)'(&,)'.
O ,)'', ) '))=, ) *+ +()&+ ) +(&?,' ,) ') &?&&,
)* ,&' )'(0:&,'
1 O &*)&, ,*)+ ,* ,B')?+=, ) ))&/&+ ) ()*&/+ ,*
,&/&)' ',B) + );,*+/) ;(+ ,' /):&,' +?+&+,'.
2 O '):/, )'(0:&, ,*)+ ,* +' ,&/&)' ))?+/()' ',B) ,
;(, ) ()*&/+ ,* + )',+ ) *+ +()&+ ) +)'.
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E* ):+ :)+< , /?) ) )/(+B&&+) )'(0 +'',&+, +, /?) )
&', ) @+/(, *+&, , &', +)&(, ), &/?)'(&, *+&, )?) ') + )/(+B&&+)
,()/&+ )'() &/?)'(&*)/(,. N+(+*)/()< +:*+' +&+)' )/?,?)* *+&,
&',.
O &/?)'(&, ',*)/() )?) +&+ ') &/)&, /* &/?)'(&*)/(,
@+/, ,/'):& )/()/) , /?) ) &', @) )'(0 +''*&/,. N=, )&'() ) ;+(,
&/?)'(&*)/(, ')* &',< )*B,+ , *)+, +( (+B+) ,* +:*+' (++' ,*, ')
)+' /=, (&?)'')* &', +:*< +', ,' ((,' , T)',, /,()-+*)&+/,< ) +
+)/)(+ ) ,+/+ /, $+'&. P,(+/(,< ,)*,' &(+ @) )&'()* ('
,/)&(,' &*,(+/()' ',B) &/?)'(&*)/(, /, *)+, ;&/+/)&,< @) '=,RETORNO< INCERTEA ) RISCO. S)/, +''&*< , )(,/, ,) ') )/()/&,
,*, +)&+=, ) +&(+ +, ;&/+ , ,&5,/() ) &/?)'(&*)/(,. I/;)&5*)/()<
)&'()* &/)()5+' +'',&++' +, )(,/, @) );)(&?+*)/() '=, ,B(&,' +, ;&/+ ,
),, ) &/?)'(&*)/(,. E @+@) *)&+ /*&+ )''+ &/)()5+ ,) ')
+*++ ) &',.
A )+=, )/() &', ) )(,/, &/))/() + @+@) )&'=,< ')+)'(+ )+&,/++ H' )*)'+' , /=,. D&+/() )'() ;+(,< +, )++-') ,*'&(+)'<(+&' ,*, +*)/(, ) ,(&?&+)< )=,))?+=, ) ),'<&/?)'(&*)/(,' )* &*,B&&5+,' ) )'',+ )/() ,(+'< )* @) ') )&:) + ,=, , &?)'+' +()/+(&?+'< , (,*+, ) )&')' )?) ;/+*)/(+-') /, *+&, /*), ) &/;,*+)' ,''?)&' ) ,/)+ @) ,' )'(+,' ,)(+,' )?)*,/'&)+
/=, +)/+' , (, +5,< *+' ') ,''?)< (+*B*< ,' &*+(,';(,' @) ,)=, ,+'&,/+ + )*)'+. E?&)/&+/,< ,(+/(,< + /))''&+)) &/;,*)' @) ,,&,/)* + *)/, 'B)(&?&+)< ) )*))/),)' +(,' ++/+&'0-,' ) ++ ,* , &', &/))/() + @+@) )&'=, ;&*++ ++ +)*)'+.
3.5 PRINCIPAIS TIPOS DE ORÇAMENTO
$+'&+*)/()< 0 ,&' (&,' 0''&,' ) ,+*)/(, , ,+*)/(,
)'(0(&, ) , ,+*)/(, ;)?).
1. O+*)/(, E'(0(&,
> , ,+*)/(, *+&' ,**. E+B,+*-') (,+' +' )+'
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,+*)/(0&+' + +(& + ;&+=, ) )()*&/+,' ?,*)' ) ,=, , ?)/+'.
E'')' ?,*)'< , '+ ?)5< (+*B* )()*&/+=, , ?,*) +' )*+&' +(&?&+)'
) ')(,)' + )*)'+. O ,+*)/(, ,/'&)+, )'(0(&, @+/, + +*&/&'(+=,
, '&'()*+ /=, )*&() /)/*+ +()+=, /+' )+' ,+*)/(0&+'.
C+', + )*)'+< +/() , ),,< ,/'&)) @) (+&' ?,*)' /=,
')=, +(&/:&,'< +)+ '&:/&;&+(&?+ +' )+' ,+*)/(0&+' ()/) + )) ?+,
++ , ,)'', ) +,*+/+*)/(,< ,/(,) ) +/0&') +' ?+&+)'< ) (+*B*
,*, B+') ++ ,))' ) '&*+)' ,* ,' +,' ,+*)/(0&,'. A)'+ )
,/() * ))*)/(, (&,< @) + '+ )'(0(&&+) )< ,(+/(,< '+ &/;)&B&&+)<
)'') (&, ) ,+*)/(, *&(, (&&5+,< &/&+*)/() , :+/)' ,,+)'<
/,(++*)/() +' @) ,)+* )* ?0&,' +')'< )* +5=, + :+/) /))''&+) ),/',&+=, ,' ,+*)/(,' ) (,+' +' '+' /&+)'< &')'+'
:),:+;&+*)/()< )* * ,+*)/(, *)'() ) /&,.
E'') ,+*)/(, ,/',&+, ?&(+ ++ @) + ,:+/&5+=, ()/+
*+ ?&'=, :)+ ) ')' /):&,' ) ,' )'(+,' ),/*&,' )')+,' ++ ,
&*, +/,< ++ +,?+=, ) '+ &)(,&+ *0&*+. N)'') ')/(&,< , ,+*)/(,
)'(0(&, &*,(+/()< 0 @) )?)/(+&' +()+)' ) ?,*) )* +:*+' ) '+'
&?&')' /=, /))''+&+*)/() &*+(+=, ) ;,*+ '&:/&;&+(&?+ /, (,(+ ,',+*)/(,'.
OB?&+*)/()< @+/, ,' &*+(,' ) +()+)' ) ?,*)' )*
(,+' +' /&+)' + ,,+=, ;,)* '&:/&;&+(&?,'< /=, 0 *,(&?, ++ *+/() *
,+*)/(, )'(0(&,< @) /=, ()/+ ?+&+) ++ , ,)'', )&',&+.
2.O+*)/(, F)?)
P++ ',&,/+ , ,B)*+ , ,+*)/(, )'(0(&, ':& , ,/)&(,
) ,+*)/(, ;)?). N)'() +',< )* ?)5 ) * /&, /*), )()*&/+, )
?,*) ) ,=, , ?)/+'< , ?,*) ) +(&?&+) ')(,&+< + )*)'+ +*&()
*+ ;+&+ ) /?) ) +(&?&+)'< )* @) ()/)/&+*)/() ') '&(+=, (+&' ?,*)'
) ,=, , ?)/+'.
$+'&+*)/()< , ,+*)/(, ;)?) * ,//(, ) ,+*)/(,'
@) ,) ') +'(+, + @+@) /?) ) +(&?&+)'.
A B+') ++ + )+B,+=, , ,+*)/(, ;)?) + );)&(+ &'(&/=,
)/() '(,' ;&,' ) ?+&0?)&'. O' '(,' ?+&0?)&' '):&=, , ?,*) ) +(&?&+)<
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)/@+/(, ,' '(,' ;&,' ()=, , (+(+*)/(, (+&&,/+.
3.PONTOS POSITIVOS DE ORÇAMENTO PARA A GESTÃO
O ,+*)/(, *+ ;)+*)/(+ + ')?&, , :)'(,< @) )?) '+B)
++(0-+ H' '+' &+' /))''&+)'< B)* ,*, +, ,/()(, +(&+ +
)*)'+. E* ') (+(+/, ) :)'(=, )*)'+&+< ,)-') )'(++ ,*, ,/(,'
,'&(&?,'< + *,(&?+=, ) , ,/(,) +' )'(+(:&+'< ,''&B&&(+/, + +?+&+=, ,
)')*)/, )* ()*, )+ ) ;+5)/, ,* @) ,' +*&/&'(+,)' )/')* /,
;(,< ++/, + ,,)/+ ')' )';,,' ++ @) ,''+ )/;&*< ,''+* +(&/:&
')' ,B)(&?,'.O ,+*)/(, *+ ;)+*)/(+ *&(, &*,(+/() ++ , ')'', )
@+@) ,:+/&5+=,< )* )')&+ +' &/'(&+'. E) ()* ') &/&, /,' ,B)(&?,'
@) + ,:+/&5+=, +*)+ ++/+< +''+/, )+ +/0&') ,' ,/(,' ;,()' ) +'
&*&(+)' )'() (&, ) )*)'+< ')*) B'+/, +,+ + *+/)&+ *+&'
);&&)/() ,' )',' ++ +,?)&(+ +' ,,(/&+)' &)/(&;&++' /, *)&,
+*B&)/()< (+5)/, * )(,/, '+(&';+(&, ++ ,' )',' )*):+,' )+
)*)'+.
C+B)0 +, +*&/&'(+, ;&/+/)&, ?)&;&+ +' &;))/+' )/() ,
,+, ) , +/)+,< ,* , &/(&(, ) &*)*)/(+ +' *+/+' /))''0&+'<
@+/, , ,+, ;&+ +B+&, , )+ ) + *+/()/=, ,' )'(+,'< ) ) *+/() ,'
)'(+,'< @+/, )'()' ;,)* ')&,)' +,' ,+,'.
R)''+()-') @) ++ , ,+*)/(, ,''+ ') B)* +,*+/+,<
/))''0&, ') ;+5 @) ,' +,' ')+* ,/'(+/()*)/() +(+&5+,' ) ,*)/(+,'<
)&:&/,< ,/')@)/()*)/()< *+&' )';,, ,' ,+B,+,)'< , @) , '+ ?)5
,) :)+ &/&;))/+ ++ +@))' @) /=, ,*))/)* + '+ &*,(/&+.
U* ,' ,/(,' *+&' &*,(+/()' , ,+*)/(, )*)'+&+ +
)?&'=, ) ?)/+'< @) )?) ') &/&&++ )+ +/0&') ,' +')(,' &/()/,' )
)()/,' + ,:+/&5+=,. I/()/+*)/() )?) ') &+,'+*)/() )?+/(+, ') +
)*)'+ () *+ ++&+) ,(&?+ @) +()/+ H' '+' *)(+' ) ?)/+'<
+/+&'+, ') + *=,-)-,B+ )'(0 @+&;&++ ++ +(&/:& + ,(&?&+) /+
@+&+) )()/&+ )< , ;&*< ') + )'((+ +*&/&'(+(&?+ + ,:+/&5+=,
+)@++ +, +()/&*)/(, + )*+/+. Q0 )()/+*)/() )?) ') )+*&/+ +
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,/,/&+< )(++/, +' '+' ;,+' ) ;+@)5+' ,*)(&(&?+'< , ,*,(+*)/(,
+' ,(&+' ),/*&+' ) , ') &*+(, ',B) , ,/'*, ) +&/+ +,*+/+
+()/(+*)/() + ):&'+=,< ++ &)/(&;&+ /,?+' ,,(/&+)' ) ,*,?)
*+/+' +*+++' /,' +')(,' ):+&'.
O ,+*)/(, ()* * )'+;&, &*,(+/() @) +()/) );&+5*)/()
+' ?)/+' ) +&/+ *&/&*&5+ ,' '(,' ,* *+(&+-&*+< )'(,@)' ) ,(,'
++B+,'. P++ (+/(, /))''0&+ H &)/(&;&+=, , *), (&, ) ,=, ++
)()*&/+, B)*< ,&' ,* ,=, ,/'(+/() 0 :+/,' ) ,(&?&+) )
&*&/&=, , (/, ) ;/&,/0&,'. E* ,/(++(&+< )')* ,' '(,' ,*
+*+5)/+:)* ) )'(,+:)*J 0 ,* + ,=, +, /?) ) ?)/+'< +)* )'()'
'(,'< *+&' ()/) + ') )) ,(&?&+) )?&, +, +(, (/, ,' ;/&,/0&,'<+* + ,''&B&&+) *+&, , +(+', /,' )&,'. P, ;&*< + ,=, , &,
)?)0 ') '++ @+/, ') ;&5) /))''0&, * +(, &/?)'(&*)/(, ++ /,?+'
*0@&/+' ), &/'(++)'.
S)/, +''&*< , ,/(,) ')0 + )+ ;/+*)/(+ ++ + )(,
+&*)/(+=, , '&'()*+< ,''&B&&(+/, +, +*&/&'(+, ;&/+/)&, (,*+ )&')'
+&/++' +, +/)+*)/(, )'(+(:&,< ')/, ;/+*)/(+ ++ , ')'', )'(+'
)&')'< , )/()/&*)/(, ) , ,*,*)(&*)/(, ) (,,' ,' ,+B,+,)'.
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4.0 NOÇÕES DE ATUÁRIA
4.1CONCEITOS DE ATUÁRIA
A' &/&+' +(+&+&' , +(0&+ ++()&5+* + 0)+ , ,/)&*)/(, @) +/+&'+
,' &',' ) ))(+(&?+' ;&/+/)&+' ) ),/*&+'< &/&+*)/() /+
+*&/&'(+=, ) '):,' ) )/')' )?&/&+ ',&+ , &?++M)'*, +))/, *+ &/&+ ))/()< +' ,&:)/' + +(0&+ )*,/(+* +'
&*)&+' ),+)' )* &+ :++/(&+' +,' &/&?,' ) *+ ',&)+) ) ')
)'(+ , /+'&*)/(, ) + *,() +' )'',+'.
3.1 A C&/&+ A(+&+ * ++/, *(&&'&&/+ , ,B)(&?, + :)'(=, )
&',' ',&,),/*&,'.
O A(0&, * (/&, )')&+&5+, )* *+()*0(&+ ')&, @) +(+< ) *,,
:)+< /, *)+, ),/*&,-;&/+/)&,< ,*,?)/, )'@&'+' )
)'(+B)))/, +/,' ) ,(&+' ) &/?)'(&*)/(, ) +*,(&5+)' )< )* '):,'
&?+,' ) ',&+&'< ++/, ,B+B&&+)' ) )?)/(,'< +?+&+/, &',' )
;&+/, *&,'< &/)/&5+)' ) B)/);&,' ) )')?+' *+()*0(&+'.
C,*, &/&+ *(&&'&&/+< + A(0&+ ') (&&5+< B+'&+*)/()< )
,/)&*)/(,' ,&/,' ) ,(,' +*,' , ,/)&*)/(,< ,*,
• P&/&+&'
• )*,:+;&+J
• *+()*0(&+ ;&/+/)&+J
• ,B+B&&+) )'(+('(&+J
• A&&,/+&'
• &)&(,
• ),/,*&+
• F&/+/+'
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N, ', XX< + 0)+ ) '):,' )+/& + +B+/:/&+ , )'(,
+(+&+< ) + &/')=, ++ ?)5 *+&' ;)@)/() +' )*)'+' ) '):, ) )/'=, /,
*)+, ;&/+/)&,< ;)5 ,* @) + &/&+ +(+&+ ') )')&+&5+'') ++ ?)5 *+&'
)* +*,' ),/*&,' ) ;&/+/)&,'. A +(& ) )/(=, +' )*)'+' '):+,+'
+''++* + ,;))) ,:+*+' ) '):, ) ?&+ ) ,(+' )')&+&5+)'< , @)
:), ++ ?)5 *+&, /))''&+) , )')/?,?&*)/(, +' &/&+' +(+&+&'.
O' )'(,' + +(0&+ &?&)*-') )* ,&' &/&+&' +*,' , ?&+ ) , /=,-?&+. O
&*)&, (+(+ +' @)'()' ) ,/:, +5,< ,*, +,')/(+,&+< )/')'< '):,'
) ?&+ ) '+). O '):/, )'(0 *+&' )+&,/+, + ++()'(&+' ) (, +5,<,*, ,*, ,' '):,' ) +(,*?)&' ) )',/'+B&&+) &?&. A' &/&+' +(+&+&'
, +(0&+ ++()&5+* + 0)+ , ,/)&*)/(, @) +/+&'+ ,' &',' ) ))(+(&?+'
;&/+/)&,' ) ),/*&,'< &/&+*)/() /+ +*&/&'(+=, ) '):,' ) )/')'.
S+' *)(,,,:&+' *+&' (+&&,/+&' '=, B+')++' )* (),&+' ),/*&+'<
)/?,?)/, '+' +/0&')' /*+ ;,() *+/&+=, ) +,'< /* ,/()(,
)*)'+&+. P,(+/(,< +(0&+ *+ 0)+ ) ,/)&*)/(, *(&&'&&/+< ,/) ,
,*/&, ) ,/)&(,' )* ),/,*&+< +*&/&'(+=,< ,/(+B&&+)< *+()*0(&+<;&/+/+' ) )'(+('(&+ '=, ;/+*)/(+&' ++ , )/()/&*)/(, ,' *,),' +(+&+&'
*+&' ))*)/(+)'.
E''+ &/&+ ':& 0 )+ ) 1% +/,' /+ I/:+()+< )'(+/,
B+'&+*)/() + *,(+&+) + ,+=,. A +(& ) )/(=,< )+ ?,(+?+-') ++ ,
0, + ))(+(&?+ ) ?&+< ,* &/())'') /+' @)'()' ) +,')/(+,&+ )
)/'=,.
. O :=, ))')/(+/() ,' +(0&,' , I/'(&((, $+'&)&, ) A(0&+
- I$A< @) ()* , ,B)(&?, + )'@&'+ ) , )')/?,?&*)/(, ) +);)&,+*)/(, +
&/&+ ) + ()/,,:&+ ,' ;+(,' +)+(&,' ),/*&,'< ;&/+/)&,' ) B&,*(&,'< )*
(,,' ,' ')' +')(,' ) +&+)'.
A''&*< )'*&+*)/()< , +(0&, , ,;&''&,/+ ++)*&+*)/()
++&(+, ++ ',&,/+ +' @)'()' )+(&?+' H' +&+)' ) '):,' *)&+/()
+ +&+=, + C&/&+ A(+&+< ')/, +)/+' )'() + ,*)(/&+ ) )*&''=, )
+)) ',B) +''/(,' )/?,?)/, ,B)*+' ) +?+&+=, +(+&+ ) , +))
+(+&+. A* ) ') (+*B* , )',/'0?) (/&, , +''&/+ B++/,' +'
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)*)'+' ) '):,' ) ) +&(+&5+=, ) ,' B++/,' (/&,' +' +&+'
*(+&+' ) )&,' , ',()&,'< @+/, B&+,'.
4.2 PREVID!NCIA NO RASIL
A )?&/&+ B+'&)&+ ') B+')&+ /, *,), ) )+(&=, '&*)'<
+ :&+ )'') * )@&B&, ,)(&?, +' ,/(&B&)' )?&)/&0&+' +:+'
),' (+B++,)' +(&?,' )'(&/+*-') + ,B& ,' :+'(,' ,* ,' B)/);&,' ,'
&/+(&?,'. O ):&*) ) )+(&=,< )* ()')< ')&+ ''()/(0?) ), *+&, /*), )
;(,' ,/(&B&/()'< )',/'0?)&' )+' +,')/(+,&+' ) )/')' ,' +(+&',/(&B&/()'. N+ 0(&+ <, +*)/(, ))''&?, + ,(&?&+) + *=,-)-,B+ ;+5
,* @) )''+ )*&''+ )'()+ &/,)(+ *)'*, &+/() ) * @+, ) )'&*)/(,
),/*&, ''()/(0?)< @+/(, *+&' &+/() ) ),,' ) B+&, , /)/*
)'&*)/(, ),/*&,.
D&+/() ) * ;&&( /, '&'()*+ ':)* +:*+' +()/+(&?+'< )/()
)+' + )=, /, ?+, ,' B)/);&,' ) , +*)/(, /+' +@,(+' ) ,/(&B&=,< @)
,)* ') (+/(, , (+B++, @+/(, , )*):+,.N, $+'&< 0 ,&' ):&*)' )?&)/&0&,' &'(&/(,' , R):&*) G)+ )
P)?&/&+ S,&+ RGPS<+B+/:)/, ,' (+B++,)' , ')(, &?+, <) , R):&-
*) Q&, W/&,RQU<++ ,' ')?&,)' B&,' .O R):&*) G)+ <) ;+(,< ')*)
'):& * *,), ) )+(&=, '&*)' ')*) ;,+* ,B++' ,/(&B&)'
)?&)/&0&+' (+/(, ,' (+B++,)' @+/(, ,' )*):+,)' , *)+, ;,*+
++ ,B& ,' :+'(,' ,* ,' B)/);&,' ,' &/+(&?,' , INSS I/'(&((, N+&,/+ )
S):&+) S,&+. N, )/(+/(,< /,' +/,' )* @) +' +)++)' )))+* +')')'+' ,* B)/);&,'< ,(,' :+'(,' , :,- ?)/, ;,+* ;&/+/&+,' ,* ,'
')0?&(' )?&)/&0&,'< ')* /)/*+ ,/'&)+=, +(+&+ ,* ,' ,*,*&'','
;(,'.
E* 1988 < +' ))&(+' ')+?+* +' )')'+'< *+'< + +(&)199<
, @+, ') &/?)(). S)* + );,*+ <+ ))(+(&?+ )+ ) * +*)/(, ,/(&/+, )
))''&?, , ;&&( , R):&*) G)+.
E''+ )?)'=, /+' ,/(+' , R):&*) G)+ <)* +() <,) ')
)&++ )+' *+/+' &/(,5&+' /+ C,/'(&(&=, ) 1988< @) (+/';,*++* +
)?&/&+ )* * ,' *+&' &*,(+/()' &/'(*)/(,' ) ,(&+ ',&+.
2%
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A )?&/&+ B+'&)&+ +*&/&'(+ ,) * ,' *+&,)' ,:+*+' )
)/+ */&*+ , */,< /+ )+(+ ,,=, )* @) +:+ B)/);&,' ) * '+0&,
*/&*, , *' + 7<9 *&)' ) B+'&)&,' @) /=, ,/(&B+* ++ + )?&/&+
',&+.
E* )+=, +, R):&*) Q&, W/&, <+( /,?)*B, ) 1993 ,'
')?&,)' /=, ,/(&B+* ++ '+' +,')/(+,&+'< @) )+* +''&* 'B'&&++'
)+ ',&)+). S):/, G)5,/& 1999< + :&+ + +,')/(+,&+ ,' ')?&,)'
B&,' ') ++()&5+?+ , +:, @) <)* &/:+:)* &+ < )/,*&/+, -
+B,) ;+(, .I'(, <,' ')?&,)' B&,' (&/+* &)&(, H +,')/(+,&+ ,*, *+
)()/'=, , ;+(, ) (+B++)* ++ , ')?&, B&, <) /=, ,@) ,/(&B+*
++ (+ . A +,')/(+,&+ )+ *+ ,B&:+=, , E'(+, <) /=, *+ ,/(+ +(&+ , *+ ,/(&B&=, ;)&(+ +/()&,*)/(). S,*)/() + +(& ) 1993< ,' ')?&,)'
+''++* + ,/(&B&< ')* @) </, )/(+/(, <,?)'') @+@) ?/, )/() +'
,/(&B&)' ) , ?+, ) '+' +,')/(+,&+' .S):/, P&/)&,1999<+ +'/&+
, ?/, ,/(&B(&?, )/:)/+ *+ :&+ ,(&+ ) +=, ,)(&?+ )* @) :,'
,:+/&5+,' +(+* /, ,)'', ,(&, ) *,, + +@&& B)/);&,' ,/)/(+,'<
,* '(,' &;',' , (,+ + ',&)+) ) ++ :)+)' ;(+'. 0 +',' )
);)&(+' @) ,/)&+* B)/);&,' ,* B+') /+ )*/)+=, *+&' +(+ @) ,'')?&,)' (&?)+* +, ,/:, ) '+' +)&+' <&/))/)/()*)/() ) )'(+ )*
)')*)/+/, )''+' ;/)' H ,+ + +,')/(+,&+.
A C,/'(&(&=, ) 1988 ()?) * :+/) &*+(, /+ )?&/&+
B+'&)&+< )* +(&+ /, @) ') );)) H '&(+=, , ;/&,/+&'*, B&, ;))+<
)'(++ ) */&&+ <&/5&/, + *+/+' @) <)* *&(,' +',' <,?,++*
,B)*+' ),/*&,' ) ;&/+/)&,' ++ )''+' )';)+' ) :,?)/,
A U/&=, <,' )'(+,' <, D&'(&(, F))+ ) ,' */&&,' )?)&+*&/'(&(&< /, *B&(, ) '+' ,*)(/&+'< ):&*)' &,' /&,' ) +/,' )
+)&+ ++ ,' ')?&,)' + +*&/&'(+=, B&+ &)(+< +' +(+@&+' ) +'
;/+)' B&+' +(&:, 39. A C,/'(&(&=, (+*B* +''):, + ,*)/'+=,
;&/+/)&+ ++ ,' (+B++,)' @) *&:+'')* , R):&*) G)+ ++ , R):&*)
Q&, W/&,.
A' +,')/(+,&+' ,' ')?&,)' )?)&+* ,,) ,* ,?)/(,'
&:+&' H (&*+ )*/)+=,. O' /&)' ) )+'()' ')&+* ,' *)'*,' ,'
,/)&,' +,' ')?&,)' + +(&?+ ) @+&'@) B)/);&,' , ?+/(+:)/' ,/)&,'
+,' ')?&,)' )* +(&?&+) )?)&+* ') ,/)&,' (+*B* ,' &/+(&?,' +(&:, 4%.
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E* ?&() , +:+?+*)/(, , ;&&( )?&)/&0&,< , :,?)/, )')
199 ,' *+ '&) ) *)&+' ,/'(&(&,/+&' ?&'+/, *,&;&+ , )')/, +
)?&/&+ B+'&)&+. A' &''')' )'(++* /+ +,?+=, + E*)/+
C,/'(&(&,/+ /Y 2% )* 1998.
U* '&'()*+ ) )?&/&+ ,* B+') )* * )')/, ) )+(&=,
'&*)' )?) ') )&,&+*)/() +'(+, .M+/+' /+' ?+&0?)&' )*,:0;&+' ) /+
,*,'&=, , *)+, ) (+B+, /=,-)?&'(+' (,/+* , ):&*) &/'(0?). N, +',
B+'&)&,< + C,/'(&(&=, ) 1988 +:+?, )'') )')@&B&,< +, ,/)) *
,//(, ) B)/);&,' ')* ,/(++(&+ )* ()*,' ) +)++=,. O' ),)/()'
) )')/()' ;&&(' )?&)/&++* + /))''&+) ) *+ );,*+ )'((+ /,
'&'()*+< *+' +, *)'*, ()*, &*&(+* , /,?, )')/, + ') &*)*)/(+,.N=, ' , $+'& *+' &?)',' +')' /,' (&*,' +/,' ?*
);,*+/, ')' '&'()*+' ) )?&/&+.
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5. DIREITO EMPRESARIAL
D&)&(, E*)'+&+ , +&/+ D&)&(, C,*)&+ '=, /,*)' +,' +
* *)'*, +*, +' &/&+' &+'< ,/'(&(&/, *+ 'B&?&'=, , +*+,
D&)&(, P&?+,. T+ &?&'=, &0 &+ + +(&?&+) )*)'+&+ ) ) ') ))(+/()< ,
)*)'0&,< )'(+B)))/, * ,, ) /,*+' &'&&/+,+' &*,(+/()' /+,/=, +*/&+ + +(&?&+) ,* ,' &/())'')' , ,)(&?,.
O &/&+ ,*)/(, , &)&(, )*)'+&+ /, $+'& , C&:,
C&?&< @) )? +' &','&)' &*,(+/()' ++ )*)'0&,' ) )*)'+'< )* *+
+() )&++ )')&+*)/() H *+(&+ , L&?, II< , D&)&(, ) E*)'+ @) ')
)'()/) , +(&:, 966 +, 119.
C,*, *)/&,/+,< , &/&+ +(, )/(, , &)&(, )*)'+&+ ,
)*)'0&,< ) )'() ,''& *+ );&/&=, )');&+ /, *)'*, +(&:, 966
I*,(+/() )*B+ @) '&,' ) ',&)+) )*)'0&+ /=, '=,
)*)'0&,'< ')/, ,/'&)+,' )*))/),)' , &/?)'(&,)'. P, '+ ?)5< ,
)*)'0&, &'(&/:)-') + ',&)+) )*)'0&+< ,&' * )'',+ ;'&+
)*)'0&, ) , ,(, )'',+ &+ ',&)+) )*)'0&+.
Q0 + )*)'+ )?) ') )/()/&+ ,*, +(&?&+) )?)'(&+ ) +'
++()'(&+' '&/:+)'< , ')+ ),/*&+ ) ,:+/&5++. T)/&+*)/()< ,
()*, )*)'+ )?) ') (&&5+, ,*, '&//&*, ) )*))/&*)/(,.
D) +,, ,* , C&:, C&?&< +' )*)'+' ,)* ') ,:+/&5+ )
&/, ;,*+' &'(&/(+'
',&)+) , /,*) ,)(&?, - )*)'+ , ',&)+)< ,/) (,,'
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,' '&,' )',/)* )+ ?&+' ) ;,*+ &&*&(++.
',&)+) ,*+/&(+ '&*)' - ,:+/&5++ )* '&, ,*+/&(0&,'< )
)',/'+B&&+) &*&(++ ) ,*+/&(+,' ) )',/'+B&&+) &&*&(++
',&)+) ,*+/&(+ , +)' - ',&)+) ,/) , +&(+ )'(0
&?&&, )* +)'< ):)/,-') )+' /,*+' )+&,/++' H' ',&)+)' +//&*+'.
',&)+) +//&*+ ,*+/&+< ,/;,*) )5+ , +(&:, 1%88 ,
C&:, C&?&< ',&)+) ,/) , +&(+ &?&)-') )* +)'< ,B&:+/,-') ++ '&,
, +&,/&'(+ +)/+' ), ), ) )*&''=, +' +)' 'B'&(+' , +@&&+'.
',&)+) &*&(++ - )?&'(+ /, C&:, C&?&< /, ') +(&:, 1%2< )*
(+ ',&)+) + )',/'+B&&+) ) ++ '&, )'(&(+ +, ?+, ) '+' @,(+'<
')/, @) (,,' )',/)* ',&+&+*)/() )+ &/():+&5+=, , +&(+ ',&+<&?&&/,-') )'() )* @,(+' &:+&' , )'&:+&'< +B)/, *+ , &?)'+' + ++
'&,.
A* )'(+' ',&)+)'< , &)&(, )*)'+&+ )? + ;&:+ +
',&)+) '&*)'< +@)+ @) /=, ):&'(++ )* R):&'(, PB&, ) E*)'+'
M)+/(&' )@&'&(, ,B&:+(&, + (,+' +' &/, *,+&+)' )?&'(+' +&*+< ')/,
, &'',< &*)&+ ) ,'(+ &)&(,' )+/() + '(&+ ,**. N+ 0(&+< +'
)*)'+' /, $+'& )'(=, &'(&B+' )/() ',&)+)' &*&(++' , +//&*+'< ')/,@) +' ,(+' *,+&+)' )&'()* +(&+*)/() +)/+' /, +).
5.1 SOCIEDADES EMPRESÁRIAS E SOCIDADES SIMPLES
A @)'(=, @) )?,?) + )+(+ );&/&=, +' Z)'',+' &+'[ )*
+()/=, +, /,?, )'(+((, &?& < ') *,'(+ +:, ,*)+ ) ,/;'+< )'&?+*)/()
,@) , /,?, '&'()*+ ?)&, + )?))/&+ )'((+=, /,?+< +@&()(++ ,* +)'&?)',' ) &;))/()' +@))' ,/'(+/()' , ):+*)/(, ')+,< @) ,;))&+<
,*, B+') &*)&+ ) &;))/&+=,< + ,/'+:++ &?&'=, +' ',&)+)' )* CIVIL
) COMERCIAL< ,/'&)+/, ,*, &'&*&/)*< + &+ +(&?&+) )')/?,?&+. O
/,?, )'(+((, &?& ?)&, + ,*) ,* (+ ,&)/(+=, , ,* (+ '&'()*+(&5+=,<
:)+/, &/)()5+' ) )'&(+)'< &/&+*)/() ,@) , )'(, , DIREITO ()*
*,?&*)/(, ) ')/(&, &/?+&+?)*)/() ,/')?+,< &*'&,/+, , &/&,' @)
*)* ;/=, )'(+B&&5+,+< ,*, , &/&, *+&, + '):+/+ &+< @) ,
)'()&, )'((+ *+&' ))?+/(). E'() *,?&*)/(, ) /,) ,/')?+,+<
&/?+&+?)*)/() )'&'() H' *+/+' ) *(+)'< ;+5)/, +' ?)5)' , ,) +
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&/&+< @) /, +*, + ;'&+< +(+ /+ )+(+ )')?+=, +' '&(+)' )&'()/()'.
E'(+ ;)&=, , )'(, , &)&(,< ,*, /=, ,)&+ )&+ ) ')< &, B+)&+' @)
&;&(++* + *), ,*))/'=, , /,?, ()(, &?&< *,*)/() /,' '):&*)/(,'<
,*, , +', , ):+*)/(, +' PESSOAS QUR\DICAS< @) (,)+* *+/+'
,/)&(+&'. P,&' B)*< ,*, /=, ,)&+ )&+ ) ')< +( ,@) Z)/()[ )?)
') + +/0&') ) , )'(, ',B) )'(+ &/,?+=,< /))''0&, ') (,*+ ) )*'(&*, ,'
)/'&/+*)/(,' ) ,/)+)' , *)/(, *+&, , /,?, )'(+((, &?&< @) +)')/(+
'+' ,'&)' ,* + +(,&+) ) @)* ,) )?)+ + ?,/(+) , ):&'+,< ')/,
++5 ) +)')/(+ , +*&/, *+&' '):, )?)+, + *+&' );)&(+ &=, ):+.
P++ (+ &/()/(,< ,/(+*,' ,* &, ) ,B)(&?, )/'&/+*)/(, , ,;. M&:) R)+)<
+)')/(+, ',B + ;,*+ ) *+(&+ ,/+'(&+ ++ , ,/+ ZO E'(+, ) S=,P+,[< B&+, /, &+ 1 ) ;)?))&, , ,)/(). I/&&+*)/() , :+/) *)'()
+/,(+ @) + /,?+ &'&&/+ &?& )'(+B))) *+ :+/) &'(&/=, )/() ASSOCIA!ÃO
) SOCIEDADE< +++ /+ /+()5+ + &+ ATIVIDADE + )/(&+). D)'(++< ')
);)&/, &*)&, H' Z+'',&+)'[ ) ,'()&,*)/() H' Z',&)+)'[< @) Z+@)+
)+(&?+ + +(&?&+)' &)/(;&+'< +('(&+' ) (+&'< )'(+ )(&/)/() H +(&?&+)
),/*&+[. P+(&/, ++ + +/0&') +' Z',&)+)'[< +/,(+ @) )'(+' ')
)',B+* Z)* ',&)+) ),/*&+ )* :)+ ) ',&)+) )*)'0&+. T* +*B+', ;&* + ,=, , + &+=, ) B)/' , ')?&,'< ')/, ,/'(&(+' ,
)'',+' @) )&,+*)/() ') ,B&:+* + ,/(&B& ++ , ))&, ) +(&?&+)
),/*&+ ) + +(&+ )/() '& ,' )'(+,'. E)*, (&, ) ',&)+)
),/*&+ /=,-)*)'0&+ + ,/'(&(+ )/() ,;&''&,/+&' , *)'*, +*,< ,*,<
, ))*,< + ,' +?,:+,'< *&,' , )/:)/)&,'< ,/;&:+/,-') ,*,
',&)+) '&*)' +(&:,' 966 + 981 , ,/(+(, ',&+ &/'&(, /, R):&'(, C&?&
+' P)'',+' Q&+'< '+?, @+/, ') (+(+ ) ',&)+) ) +?,:+,' @) ')&/')?) +)/+' /+ OA$[. A''&*< )* &/+' :)+&' , )/'&/+*)/(,< @) ))')/(+ +
;&) ),=, , ,/(), , /,?, C&:, C&?&< ;)&(, ')* )'')'< +))/')' )
))&,'< ;&'+ @) +;,+ +' ASSOCIA!ÕES< @) ') )&+* + +(&?&+)' /=,-
),/*&+' &/?+&+?)*)/() )')/?,?)/, +(&?&+)' ) /, &)/(;&,<
;&+/(&,< +('(&,< (+< )(< (,+' +' )*+&' )/(&+)'< ),+* ATIVIDADE
ECON]MICAS +''&* ,/'&)++'< +'
+(&?&+)' &:++' , ,/'B'(+/&++' H ,=, , H &+=, )
B)/' , ')?&,' ) ))B)* , )/@++*)/(, ,*, SOCIEDADES. P,(+/(,< ) )'()
+')(, +B',(+*)/() ))?+/()< /=, ') ,) )*&(& @) +' SOCIEDADES ')+*
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&;))/&++' ) ++(++'< ,* B+') /, ;+(, , +=, @) +' /)< @) ,
)')/?,?&*)/(, + ATIVIDADE ECON]MICA. A)')/()-') @) , C&:, C&?&< +,
(&&5+ , ()*, Z+(&?&+) ),/*&+[< /=, )+&5, @+@) &/,?+=,< /+ *)&+ )*
@) + C+(+ P,(&+ F))+ )*):+ , *)'*, ()*,< ,/'&)+/, + *)'*+ +&5< ,
*)'*, ')/(&, ) + *)'*+ )()/'=,< @+/, )* ') +(. 173< ,)) H &'(&/=,
)/() ,' ,&' (&,' ) SOCIEDADES ,/(,++' ), P,) PB&,< ++(+/, +'
)'(+,+' ) Z')?&, B&,[< +@)+' @)< :)++' , *,(&?,' *+&,)'
),)/()' , &/())'') B&,< +(+* )* ,/,/&+ ,* + &/&&+(&?+ &?++.
P,(+/(,< ,' ,&' &,*+' '&/+&5+* /, ')/(&, ) @) ATIVIDADE ECON]MICA
(,+ +(&?&+) )')/?,?&+ /+ ,=, ) B)/'< /+ &+=, )'()' B)/' /,
*)+, ) /+ )+&5+=, ) SERVI!OS. A' SOCIEDADES +( ')/' '=,< ,(+/(,<,/)B&+' ) )'((++' ++ , )')*)/, ) (,+ ) @+@) +(&?&+)
),/*&+< @) ') (+() + ,=, ) B)/' ) *)+,&+'< @) ') );&+* H '+
&+=, ) ,*)&+&5+=,< @) +&/+ ') &*&()* H )'(+=, ) ')?&,'
,;&''&,/+&' , (/&,'. A' )/(&+)' @) )')/?,?+* +(&?&+)' &?)'+'< /=,
?,(++' +, , , H ),+=, ) @+@) +(&?&+) ) /,) ),/*&+<
,/@&'(+* + ,/&=, ) Z+'',&+)'[< +' )*+&' '=, Z',&)+)'[. T+&'
SOCIEDADES &:++' H ,=, , + &+=, ) B)/' , ')?&,' '=, &?&&+'/,' ,&' :+/)' :,'< /+ ,/&=, ) SOCIEDADES EMPRES"RIA )
SOCIEDADES SIMPLES. A &;))/+ )/() )'(+'< ,*, +)(, , ,;)'', M&:)
R)+&< /=, )'&) /, O$QETO SOCIAL< ,&' )&(+-')< +*B+' )+&5+* ATIVIDADES
ECON]MICAS< , @) +' ++(+< , @) +' &;))/&+< + ESTRUTURA< +
FUNCIONALIDADE< , *,, ) +(+=,. A ORGANIA!ÃO EMPRESARIAL ,
'+/,-') + ()*&/,,:&+ , C&:, C&?&< + SOCIEDADE EMPRES"RIA< B)* &+&+
+ &)&+ ) Z&*)'',+&+)[< )&+/, *+&' +()/() +@)) ,/)&(, +B'(+(, ))'',+ &+< ,*, * )/() @) +@&) VIDA PR^PRIA ) &'(&/(+ + ) ')'
'&,'. N+ ',&)+) )*)'0&+ )'() ')&,/+*)/(, ') *,'(+ *&(, *+&' /(&,<
/=, )*&(&/, @+@) ,/;'=, )/()< + ;&:+ &?++ ) ')' '&,' ) +
)',/+&5+=, ',&)(0&+. D&?)'+*)/()< + ORGANIA!ÃO SIMPLES< ,
SOCIEDADE SIMPLES< *)'*, ')/, , ))')/(+/, *+ )'',+ &+ , *+
+B'(+=, ()&+< ,'()/(+ * )(, +0() )'',+< * +()+*)/(, )/() + ;&:+ ,'
'&,' ) + +(&?&+) )')/?,?&+ )+ ',&)+). A' ',&)+)' '&*)' )?)*
)+&5+ ')' ,B)(&?,' ',&+&'< ,* + &)(+ +(&&+=, , ')?&'=, ) ')'
'&,'< &/))/)/()*)/() ) '+ &*)/'=, ) ,*)&+). A SOCIEDADE
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SIMPLES ))')/(+< )'(+()< + )/&=, ) )';,,' ()/)/()' + +(&/:& * ,B)(&?,
)/@++, ,*, Z+(&?&+) ),/*&+[< ')* @) ,,+ + &/():+ Z)',/;&:+=,[
, Z)')',/+&5+=,[ + ;&:+ ) ')' (&(+)'< ) ')' '&,' , &/():+/()'.
N)'(+ '&(+=, *+ ',&)+) ) *&,'< )* @) ,' &,' ,;&''&,/+&' )+&5+*
+ +(&?&+) ;&* + ',&)+)< ')0 &/)@&?,+*)/() *+ SOCIEDADE SIMPLES<
B)* ,*,< + ',&)+) &++ , * )'(+, ) ')?&,< @) ;+5 + *+/()/=,
&)(+ ) )@&+*)/(,' ))(/&,' , ) ',() ) &/;,*0(&+. A''&*< +
SOCIEDADE SIMPLES )?) )'(+ +*+++ *B&&+*)/() H )')&+&+) ,'
'&,'< +, ,/)&*)/(, 0(&, , (/&, @) )'()' ,'()/(+*< , '&*)'*)/() H
+(+=, &)(+ )'()'. D) *+/)&+ ,))/()< , /,?, C&:, C&?& )()*&/+ @) (,+'
+' COOPERATIVAS '=, )/@+++' ,*, SOCIEDADES SIMPLES< *)'*,,/'&)+/, , @=, :&:+/()'+' ,)* ') (+&' ,:+/&5+)'. E?&)/()*)/() @)
') )?) () )')/() (,+ *+ ,/)&(+=, )(&(+< @) + )')&(, ) )/@++ +'
COOPERATIVAS ,*, ',&)+)' &?&'< )&:&+ + ;,*+&5+=, )'(+' /, ):&'(, ,
,*&,. E'(+' ,/;')' ) &/,/:/&+' , '&'()*+ ')+,< /=, ,)* +
*+:)* + +)' &/())(+(&?,' H' /,?+' ):+'< :)+/, )/()/&*)/(, ',B) ,
,/(), ) ++/) , /,?, )'(+((,< @) +)/+' )'+/, );&/&(&?+*)/() +'
,/;')' ) :), * &;))/&+ @) ) *+/)&+ *+&' &+ ) ,))/()< ,*,?) ,)?&, )/@++*)/(, +' ',&)+)'. R)(,/+/, H &)(+ +/0&') , /,?, &:,<
) ') )'(++ ) +/,(+ @) , +0:+;, /&, , +(. 982< @) )()*&/, ,
,&)/(, , )/@++*)/(, +' COOPERATIVAS< ') *,'(+ ,B)(&?, ) +,< ) *+&' ,
@) &'(,< +B',(+*)/() COERENTE< /+ *)&+ )* @) (,+' +' COOPERATIVAS
+)')/(+* , &/&')/'0?) &+*)< + &)(+ )+=,< , &*)&+(, +()+*)/(, )/() +
ATIVIDADE )')/?,?&+ ), )/() ',&+< ) + +(+=, ,' '&,' , &&:)/()'.
E,+/, +(&?&+) ,*)&+< @) + ;,*+ '+ ) +(+=, +'COOPERATIVAS< ')=, /))''+&+*)/() Z',&)+)' '&*)'[< ,@) (,, ,
,*&,< (,,' ,' /):&,'< (,+' +(&?&+)' + '))* )/(+B+,' ) )')/?,?&,'
, (+&' ',&)+)'< '=, )+&5++' , ) ++ ')' '&,'< ,* &/)&/0?)&'
&/())'')' )'',+&' ) &)&(,'< ;,+,' , )'(+ AFINIDADE )/() , ,*&,
)+&5+, ) + +(+=, &)(+ )'()' '&,'. A' COOPERATIVAS ') ,/'(&()* )*
))*, ))''&?, , +=, ):+ @) ):) +' SOCIEDADES SIMPLES<
)?&)/&+/, @) /=, ')0 , Z,B)(,[ @) *++0 , ') )/@++*)/(,< *+' '&*<
)'(+ )&+ +;)(,< @) /) ,' '&,' + +(&?&+)' + ',&)+). T+*B* ;,& ,
,)/&+ @) , /,?, C&:, ++(, +' SOCIEDADES POR A!ÕES< +''&;&+/,-
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+' /))''+&+*)/() ,*, Z',&)+)' )*)'0&+'[. N=, ,)&+ ') ) ;,*+
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)/() ,' S^CIOS AN]NIMOS ) ') O$QETO SOCIAL. A&0'< &:+-') @) ,
&'&*&/)* )/() +' SOCIEDADES SIMPLES ) +' SOCIEDADES EMPRES"RIAS<
') *,'(+ +:, *+&' ))?+/() ++ , Z*)+,[< , @) +@)) ),)/() +
&,(,*&+ )/() ',&)+) CIVIL ) COMERCIAL. S+B) ') * '&, ,) ')< ,
))*,< , )',/'0?) (/&, , * ')?&,< '+B) ') '=, ,' &,' (&(+)' +
',&)+) @) ,&)/(+*< &/'()* , ,,)/+* , /):&,< ') ,/'(&(& )*
,*,/)/() &*,(+/() ++ ,&)/(+=, + &+ ,/(+(+=, ) ++ , &,
*)+,. C,/(,< ') , &/,?+, &'&*&/)* @) ')++ ) ++(+ ,' ,&' (&,'
B0'&,' ) SOCIEDADES ') *,'(+ /(&, , ,/(, ) ?&'(+ ()&,< /+ 0(&+ (+')++=, ,)0 +'+ ?&+' ) &/)()5+'< ,&' *&(+' +(&?&+)' ,)=, ')
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)*)'0&+. A +(&?&+) ',&+ ,)0 ') +*&++< )'++/, , &)(, ,/(,) )
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+' /,?+' ):+' ) + /,?+ )'((+=,< ,&' ')' ,/(,' ,'&(&?,' ')=, )?)+,'
,* + 0(&+ ) , ))&, , );)&(, )/@++*)/(, ):+. A )'() ,'&(,< ) '))'(++ @) , C^DIGO CIVIL ) )* ))?, ) )'(+@) + ))&=,< + )',+ , +
&/&+=, @) )?) ') ;)&(+ ),' &,' '&,'< @) '+?, '&(+)' ;+:+/()*)/()
&/)?&+'< )?)=, ') )')&(++' ),' :=,' ) ):&'(,< ')* )&+' , ,B'(0,'.
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)?)=, &/&+ ) /,*)+ + ;,*+ ) )/@++*)/(,< @) ,*, ',&)+) '&*)'<
@) ,*, )*)'0&+. OB')?)-') @) +)/+' + ',&)+) ')* INSCRI!ÃO @)
')0 (&+ ,*, &):+< ,:/,*&/++ ,*, Z',&)+) ,**[. A' )*+&' )?)=,'):& , +=, , /,?, )'(+((,< )* )')&(, ) ,*)/+:)* H &/&+=, ;)&(+ ),'
&,' '&,'< @) )',/)* , (+ )/@++*)/(,< ,/@+/(, )'()
)/@++*)/(, /=, +)+(&,< /+ *)&+ )* @) /=, ),) '&*)'*)/() +
?,/(+)< *+' @) ,?* )'() )')&+ ), )/() ,' '&,' ) + +(&?&+) ),/*&+
+ ') )')/?,?&+. P++ , *&*)/(, ) (+ )'&)+(,< ,' /,?,' ESTATUTOS
SOCIAIS )?)* )&/+ + )?&+ &/&+=, , (&, ) SOCIEDADE< ) ;,*+ /(&+
) ++< ')* , @) + &/'&=, ,)0 ') ,B'(++< '+?, /,' +',' )* @) (+
*)/=, ') *,'(+ ';&&)/()*)/() ++()&5++ )+ )'((+=, + &+
)/(&+). M)'*, /+' +()+)' ',&)(0&+' (+ )'+)&*)/(, ,)0 ') )&:&,<
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)') @) )&'(+ +:* +*, ) &/)()5+< (, /, +;= ) *), *& + &=,
/, /,?, )'(+((, &?&.
5.2 ORIGAÇÕES DOS EMPRESÁRIOS E SOCIEDADES
EMPRESARIAIS
O' )*)'0&,' &/&?&+&' ) + ',&)+)' )*)'+&+' (*<
B+'&+*)/() (' ,B&:+)' ;/+*)/(+&' ++ @) '+' +(&?&+)' ')+*
):+*)/() +*+++'
1)?) ) +@&?+*)/(, ) ')' +(,' ,/'(&((&?,' / + Q/(+
C,*)&+.
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)'(+, ),/*&, + )*)'+.
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)?&'(+ )+ ):&'+=, ,*)&+ ) +( )/+
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A &/'&=, , )*)'0&, /, R):&'(, PB&, +' E*)'+'
M)+/(&' RPEM< @)< ,*, )''+(+, +&*+ ,B&:+(&+< ')0 ;)&(+ *)&+/())@)&*)/(, &&:&, + Q/(+ C,*)&+ ,/()/, ,' '):&/()' )@&'&(,' &','(, /,
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):&*) ) B)/'J ;&*+ , )/,*&/+=,J +&(+ ',&+ + )*)'+J ,B)(, , )+
)')/?,?&, ) ')). A *)'*+ ,?&)/&+ )?)0 ') ,B')?++ ') )',?) +B&
''+< ;&&+ , +:)/&+ )* :+ &?)',< ')&(, H &'&=, ) ,(+ Q/(+
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O' ,*)/(,' /))''0&,' +, ):&'(, ) *+ )*)'+ )?)=, ')
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, ):&'(, +* )'') )5,< )) ',*)/() ,5&0 );)&(,' + +(& + +(+ ) '+
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+5, ):+< ,)+ );)&(, ) (/< )(,+:&/, H +(+ + +?+(+ ,' +(,' ,/'(&((&?,'
_ 2`.
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):&'(, )',/)* , )?)/(+&' ,*&'')' ) )*,+' /, )')/,+ )'') ;)&(, _
3`. A ,B&:+=, ) +@&?+*)/(, ,' +(,' ,/'(&((&?,'< ,*, )''+(+,<
&*)'&/?) 0 ):+&+) + +(&?&+) )*)'+&+< B)* ,*, 0 +@&'&=,< ,
+() +' ',&)+)' )*)'0&+'< ) )',/+&+) &+. A@)) @) /=, *&
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*/&*,' D)-L)& /. 7.6614< +(. 14% I + ,/,+(+< *)&+ &&+ ) ))+=,
+ )*)'+< @) ,&+ ') )?)/(&?+ , '')/'&?+< ;,& )(&/(+ )+ /,?+ )&
;+&*)/(+< ')/, 'B'(&(+ ), &/'(&((, + ))+=, &&+. I:+*)/() ++
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*+&' ) 2 +/,' ) @) +()/) + ,(,' )@&'&(,' L)& /. 11.1%12%%< +(. 48. A''&*<
+@)) @) /=, ):&'(, ')' +(,' ,/'(&((&?,' /=, ))) +(&?&+) ):+< )*,, @) /=, ,)0 ') B)/);&&+, ), &/'(&((, + ))+=, &&+ )
)*)'+'.
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&&+< + ))+=, )(+&&+ ) + ;+/&+ , )*)'0&, ) + ',&)+)
)*)'+&+ +(. 1`. A +/(&:+ )& ;+&*)/(+ D).- L)& /. 7.6614 ;,& ))''+*)/()
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?&+< @+/(, +,' ,)&*)/(,' )* ',< + /,?+ )& +'')?)+< )* ') +(. 192 @) ,'
,)'',' ) ;+/&+ ) ,/,/&+ 0 +&5+,' +/()&,*)/() +, &/&&, ) '+
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)& &/&&0< ,(+/(,< ',B) ,' )&,' ) ;+/&+ , ) ))+=, &&+ ,,'(,
+ +(& ) 8 ) /, ) 2%%.
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')< )*B,+ ,''+ /, , +''&?, ) * )&, ) ;+/&+< B)* ,*, )@)) '+
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):+&+) ) '+ +(&?&+) *)&+/() +)')/(+=, ) )(&=, + Q/(+ C,*)&+<
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6 A' ',&)+)' /=, ,)=, () C++'(, N+&,/+ + P)'',+
Q&+ CNPQ< )',/)/, ), )'*&*)/(, +' ,B&:+)' (&B(+&+' &'',
),)/()'. N=, ()=,< , ))*,< ,*, )*&(& /,(+ ;&'+.
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INSS ) ++=, ,* +' '+/)' ),)/()' )''+ &):+&+)< &/'&?) )/+&'<
))/)/, , +',.
8 O' B)/' ) &?&+' ',&+&' ')=, +(&*/&, ,** ,' '&,'< ,
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')+< /=, +?)0 +(,/,*&+ )/() , +(&*/&, + ',&)+) ) , ,' '&,'. O' B)/'
) +*B,' )',/)=, &&*&(++*)/() )+' ,B&:+)' ',&+&' +(. 988.
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)'&(, +(. 987
1% N=, ,)0 ') +,(++ + ;,*+ ) *&,)*)'+< /=, ')
B)/);&&+/, +' ?+/(+:)/' &'', ),)/()'.
C*) )''+(+ +&/+ @) + ,()=, +, /,*) )*)'+&+ ;&*+ ,
)/,*&/+=, ),) +(,*+(&+*)/() , +@&?+*)/(, ,' +(,' ,/'(&((&?,' /+
Q/(+ C,*)&+
.2.2 DO DEVER DE ESCRITURA!ÃO
O '):/, )?) , ) )'&(+ ,' &?,'< @) ')=, )?&+*)/()
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+(&?&+) )*)'+&+< )/@+/(, /=, ,,) + )'&=, , )+/&+ ,' +(,'
/))' ,/'&:/+,' +(. 1.194D) +,, ,* , A(. 1.179< , )*)'0&, ) + ',&)+) )*)'+&+
'=, ,B&:+,' + '):& * '&'()*+ ) ,/(+B&&+)< *)+/&5+/, , /=,< ,* B+')
/+ )'&(+=, /&;,*) ) ')' &?,'< )* ,)',//&+ ,* + ,*)/(+=,
)')(&?+< ) + )?+/(+ +/+*)/() , B++/, +(&*,/&+ ) , ) )'(+,
),/*&,. A''&*< + )*)'+ ,) '+ '&'()*+ ) )'&(+=, *+/+<
*)+/&5+, , ))(/&,.
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)*)'+ /=, )&'(+ /)/*. N)'') +',< , )*)'0&, )?)0 ,/(+(+ ,;&''&,/+
@) )/()/+ ,*)()/() ++ , )')/?,?&*)/(, + (+);+ ) )'&(+=, ) ')'
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/+ Q/(+' C,*)&+&' +/()' ) ,'(, )* ',< , ')+< +/()' ) (&&5+,' )+
)*)'+ ++ +/,(+)' ',B) +(&?&+)' +(. 1.181. S,*)/() ')=, +()/(&+,' ,'
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&?,' ,' )*)'0&,' &/&?&+&' ) +' ',&)+)' )*)'+&+' )?&+*)/()
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+ ;+/&+ ?)/+ + ') ))(++ D). KL)& /. 7.6614< +(. 186<VI< ) L)& /.
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)*)'0&,' ) ',&)+)' ,?+* ,/(+ )'',+' + @) )()/)*< ) )* ') ;+?,
@+/,< )'&(+,' ')* ?&&, &/(/'), , )(/'),< ;,)* ,/;&*+,' , ,(,'
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+' *+:)/' +(. 1.183. Q0 ,' )@&'&(,' )(/'),' &5)* + )')&(, 0 '):+/+
@) )?) ') ++ H )'&(+=,< , ')+< + /))''&+) ) +()/(&+=, )+ Q/(+
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,(+' ,/')@/&+' ) ,)* &?& ) )/+.
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,' +/+*)/(,' ,/'(+/()' ,' &?,' +0:+;, /&, , +(. 226 O C&:, )
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+(,< *+' )'() ,)0 )*,/'(+ @) ,' +/+*)/(,' /=, ,)',/)* H ?)+).
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)*)'+.
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&*,/(+&+) &/'(&;&++ ) )?),< )*B+'+/, )&, ) ;+/&+ ,/(+ ))
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)?&+*)/() )'&(+, ) +()/(&+,< ) /=, +?)/, ,?+ ) +:+*)/(,<
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)?),< , @) +?+ )/'), H ))(+=, ) '+ ;+/&+. S) ,' &?,' , ), /=,
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') (&?)'') )* *=,' * (&(, ) &(, /=, ,/+, )+ )*)'+ )?),+. P,
,(, +,< /+ &()') ) ,' &?,' , )?), '))* &):+)'< ') +/+&'+,'< /=,
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,B&:+(&,' &?&)-')< , '+ ?)5< )* ,*/'< )?)/, ') +,(+,' , (,, )
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+(&*,/&+ ) , )'(+, ),/*&,< )?)/, +*B,' ') +''&/+,' , (/&, )*
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,'&=, &0&+ ) ++ *+ +' ,/(+' , ((,' ,/(0B)&'< ), )')(&?, '+,< )*
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),/*&,< /, )/)+*)/(, , ))&, ',&+. +(.1.186.
Q/(+*)/() ,* , L&?, D&0&,< ,' )*)'0&,' ) +' ',&)+)'
)*)'+&+' )?)=, +,(+ &?,' ,B&:+(&,' )')&+&' /+' &()')' )()*&/++')* )&< @) ,' +&&+=, /, ,/(,) ) )')/?,?&*)/(, + )*)'+. C,*, ))*,<
0 , L&?, ) R):&'(, ) D&+(+< ++ +@))' @) )')/?,?)* +(&?&+)
*)+/(& ) ,*+ ) ?)/+ ) *)+,&+' , )'(+=, ) ')?&,' ,* +5,
')&, + 3% &+'< ')?&/, );)&, &?, ++ , ):&'(, +' &+(+' )*&(&+' L)&
/. .47468< +(. 19J 0 (+*B* ,' &?,' )?&'(,' ++ +' ',&)+)' +//&*+'<
,*, , L&?, ) R):&'(, ) A)' N,*&/+(&?+'< L&?, ) A(+' ) A'')*B)&+ G)+&'<
L&?, ) T+/';)/&+ ) A)' N,*&/+(&?+' )/() ,(,'. O /*), ) + )'&) )&?,' ;+(+(&?,' ;&+* + &(&, , &/())''+, +(.1.179< _1Y.
R)''+()-')< /,?+*)/()< @) ,' &?,' ,B&:+(&,' )?)* ')
+()/(&+,' /+ Q/(+ C,*)&+ +/()' ) (&&5+,'< ',B )/+ ) '))* &):+)'<
))/, ;,+ ,B+(&+. A* )''+ '+/=,< ,(+' ,)* ') )+&,/++' H
+'/&+ , &):+&+) /+ )'&(+=, , )*)'0&,
+ I*,''&B&&+) ) ,,'&(+ ) +=, ) ?)&;&+=, ) ,/(+'++ ,*,?+ )&(, /(, + )?),J
B P+(&+ ) &*) );&/&, )+ L)& ) F+/&+' L)& /.
11.1%12%%< +(. 168
I/())''+/() +)')/(+ @) + ):&'+=, (&B(+&+ +''):+ +,'
+:)/()' ;&'+&' ) )?&)/&0&,' , &?) +)'', +,' &?,' )*)'+&+&' CTN< +(. 19
. N)'') ')/(&, 0 (+*B* + S*+ 439 , S)*, T&B/+ F))+< @) &')
)'(=, ')&(,' H ;&'+&5+=, (&B(+&+ , )?&)/&0&+ @+&'@) &?,' ,*)&+&'<
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&*&(+/, , )+*) +,' ,/(,' ,B)(, + &/?)'(&:+=,. O &, C&:, C&?& )/;+(&5+
)''+ ):+ /, +(. 1.193.
4.2.3 DO DEVER DE LEVANTAMENTO DO $ALAN!O PATRIMONIAL
E DE RESULTADO ECONOMICO
O (&*, )?) )*)'+&+ , ) )?+/(+ , B++/, +(&*,/&+ ,
) )'(+, ),/*&,. E* ') (+(+/, ) )*)'0&, &/&?&+ ) ',&)+)
)*)'+&+< , B++/, )?)0 ') )?+/(+, +/+*)/(). +/(, +' ',&)+)'
+//&*+'< @) &'(&B)* &?&)/,' ,' + ++ 6 *)')'< , B++/, )?)0 ')
')*)'(+ L)& +' S,&)+)' A//&*+'< +(. 2%4 . O *)'*, ,,) ,* +'
&/'(&(&)' ;&/+/)&+' L)& /. 4.964< +(. 31 . E'') ),, +*+, ) ))&, ',&+.
O B++/, +(&*,/&+ ')?) ++ )*,/'(+ + '&(+=, )+ +
)*)'+< &/&+/, ') +(&?, ) +''&?,< , ')+< (,,' ,' ')' B)/'< &(,' )
B&(,' +(. 1.188 . O B++/, ) )'(+, ),/*&,< , )*,/'(+=, ) ,/(+ )
,' ) )+'< +,*+/+0 , B++/, +(&*,/&+ ) )) ,/'(+=, )&(, ) B&(,
+(. 1.189 .
A +'/&+ ) )?+/(+*)/(, ,' B++/,' )/')+ ')?)+',/')@/&+'< ,*, + )',/'+B&&5+=, )'',+ ,' +*&/&'(+,)' + ',&)+)
)+ ,*&''=,< + &;&+) ) ,B()/=, ) &(,' ) ;&/+/&+*)/(,' B+/0&,'< +
&*,''&B&&+) ) +(&&+=, )* &&(+)' + A*&/&'(+=, PB&+< ) +( + +(&+
) &*)< /,' ()*,' + L)& ) F+/&+< +(. 168< 1Y II.
P, ;&*< *) &/;,*+ @) ,' *&,)*)'0&,' ) +' )*)'+' )
)@)/, ,()< B)* ,*, )*)'0&,' +&'< :,5+* ) (+(+*)/(, &;))/&+,<
')/,< @+/(, + ))'< +()/++' +' )&:/&+' )+(&?+' H '+ &/'&=, ) );)&(,' +),)/()' +(. 97% < B)* ,*, H' ,B&:+)' ),)/()' + )'&(+=, ) ')'
&?,' +(. 1.179< 2Y .
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