norma nº 3116/2023

3iJLQD GH
081,&Ì3,2'(-8$=(,52
(67$'2'$%$+,$
/(,1ž
5HJXODPHQWD DLPSOHPHQWDomRGD/HL)HGHUDOQžGHžGHDEULO
GH  QR kPELWR GR 0XQLFtSLR GH -XD]HLUR H Gi RXWUDV
SURYLGrQFLDV
$ 35()(,7$ 081,&,3$/ '( -8$=(,52 (67$'2 '$ %$+,$ QR XVR GDV
DWULEXLo}HV OHJDLV H FRQVWLWXFLRQDLV FRQVRDQWH GLVS}H R DUW  LQFLVR ,9 GD /HL 2UJkQLFD GR
0XQLFtSLR)DoRVDEHUTXHD&kPDUD0XQLFLSDOGHFUHWDHHXVDQFLRQRHSURPXOJRDVHJXLQWH/HL
$UWž &DEHUi j 6HFUHWDULD GH$GPLQLVWUDomR SURPRYHUDJHVWmR SRU FRPSHWrQFLDVDOpP
GHGHVLJQDU$JHQWHV3~EOLFRVSDUDGHVHPSHQKDUDV IXQo}HV WLGDVFRPRHVVHQFLDLVjH[HFXomRGHVWD
/HLGHVGHTXHHVWHVSUHHQFKDPRVVHJXLQWHVUHTXLVLWRV
, VHMDP SUHIHUHQFLDOPHQWH VHUYLGRU HIHWLYR RX HPSUHJDGR S~EOLFR GRV TXDGURV
SHUPDQHQWHVGD$GPLQLVWUDomR3~EOLFD
,, WHQKDP DWULEXLo}HV UHODFLRQDGDV D OLFLWDo}HV HRX FRQWUDWRV RX DLQGD SRVVXDP
IRUPDomR FRPSDWtYHO RX TXDOLILFDomR DWHVWDGD SRU FHUWLILFDomR SURILVVLRQDO HPLWLGD SRU HVFROD GH
JRYHUQRFULDGDHPDQWLGDSHORSRGHUS~EOLFRH
,,, QmR VHMDP F{QMXJH RX FRPSDQKHLUR GH OLFLWDQWHV RX FRQWUDWDGRV KDELWXDLV GD
$GPLQLVWUDomR QHP WHQKDP FRP HOHV YtQFXOR GH SDUHQWHVFR FRODWHUDO RX SRU DILQLGDGH DWp R
WHUFHLURJUDXRXGHQDWXUH]DWpFQLFDFRPHUFLDOHFRQ{PLFDILQDQFHLUDWUDEDOKLVWDHFLYLO
3DUiJUDIR~QLFR $DXWRULGDGH UHIHULGDQRFDSXW GHVWHDUWLJRGHYHUiREVHUYDURSULQFtSLRGD
VHJUHJDomRGHIXQo}HVYHGDGDDGHVLJQDomRGRPHVPRDJHQWHS~EOLFRSDUDDWXDomRVLPXOWkQHDHP
IXQo}HV PDLV VXVFHWtYHLV D ULVFRV QR PHVPR SURFHVVR GH PRGR D UHGX]LU D SRVVLELOLGDGH GH
RFXOWDomRGHHUURVHGHRFRUUrQFLDGHIUDXGHVQDUHVSHFWLYDFRQWUDWDomRREVHUYDQGR
, VmRVHUYLGRUHV WHPSRUiULRVDTXHOHVTXHH[HUFHPDWLYLGDGH WHPSRUiULDGHH[FHSFLRQDO
LQWHUHVVH S~EOLFR SRLV VHX YtQFXOR SHUPDQHFH DSHQDV HQTXDQWR GXUDU D QHFHVVLGDGH TXH R
IXQGDPHQWRX
,, VmRVHUYLGRUHVFHOHWLVWDVDTXHOHVTXHWUDEDOKDPSHUDQWHHPSUHVDVS~EOLFDVVRFLHGDGHV
GHHFRQRPLDPLVWDHIXQGDo}HVJRYHUQDPHQWDLVGHGLUHLWRSULYDGR
,,, VmR VHUYLGRUHV HVWDWXWiULRV DTXHOHV TXH SRGHP RFXSDU FDUJRV HIHWLYRV RX FDUJRV HP
FRPLVVmR
$UWž eYHGDGRDRDJHQWHS~EOLFRGHVLJQDGRSDUDDWXDUQDiUHDGHOLFLWDo}HVHFRQWUDWRV
UHVVDOYDGRVRVFDVRVSUHYLVWRVHPOHL
, DGPLWLUSUHYHULQFOXLURXWROHUDUQRVDWRVTXHSUDWLFDUVLWXDo}HVTXH
D  FRPSURPHWDP UHVWULQMDP RX IUXVWUHP R FDUiWHU FRPSHWLWLYR GR SURFHVVR OLFLWDWyULR
LQFOXVLYHQRVFDVRVGHSDUWLFLSDomRGHVRFLHGDGHVFRRSHUDWLYDV
E  HVWDEHOHoDP SUHIHUrQFLDV RX GLVWLQo}HV HP UD]mR GD QDWXUDOLGDGH GD VHGH RX GR
GRPLFtOLRGRVOLFLWDQWHV
F  VHMDPLPSHUWLQHQWHVRXLUUHOHYDQWHVSDUDRREMHWRHVSHFtILFRGRFRQWUDWR
,, HVWDEHOHFHU WUDWDPHQWR GLIHUHQFLDGR GH QDWXUH]D FRPHUFLDO OHJDO  WUDEDOKLVWD
SUHYLGHQFLiULDRXTXDOTXHURXWUDHQWUHHPSUHVDVEUDVLOHLUDVHHVWUDQJHLUDVLQFOXVLYHQRTXHVHUHIHUH
1/BϽQ jXRde % MQ RR
ke /2 #`BH /2 kykj
S€;BM j
ʿʸʼ
&HUWLILFDomR 'LJLWDO 0<'7;$9:2*8-9%1<5*2&$31;'8/
9HUVmR HOHWU{QLFD GLVSRQtYHO HP KWWSVZZZMXD]HLUREDJRYEU
3iJLQD GH
081,&Ì3,2'(-8$=(,52
(67$'2'$%$+,$
DPRHGDPRGDOLGDGH H ORFDO GH SDJDPHQWRPHVPR TXDQGR HQYROYLGR ILQDQFLDPHQWR GH DJrQFLD
LQWHUQDFLRQDO
,,, RSRU UHVLVWrQFLDLQMXVWLILFDGDDRDQGDPHQWRGRVSURFHVVRVHLQGHYLGDPHQWH UHWDUGDU
RXGHL[DUGHSUDWLFDUDWRGHRItFLRRXSUDWLFiORFRQWUDGLVSRVLomRH[SUHVVDHPOHL
†ž 1mRSRGHUiSDUWLFLSDUGLUHWDRXLQGLUHWDPHQWHGDOLFLWDomRRXGDH[HFXomRGRFRQWUDWR
DJHQWH S~EOLFR GH yUJmR RX HQWLGDGHOLFLWDQWH RX FRQWUDWDQWH GHYHQGR VHU REVHUYDGDVDV VLWXDo}HV
TXHSRVVDPFRQILJXUDUFRQIOLWRGHLQWHUHVVHVQRH[HUFtFLRRXDSyVRH[HUFtFLRGRFDUJRRXHPSUHJR
QRVWHUPRVGD OHJLVODomRTXHGLVFLSOLQDDPDWpULD
†ž $VYHGDo}HVGHTXH WUDWDHVWHDUWLJRHVWHQGHPVHD WHUFHLURTXHDX[LOLHDFRQGXomRGD
FRQWUDWDomRQDTXDOLGDGHGHLQWHJUDQWHGHHTXLSHGHDSRLRSURILVVLRQDOHVSHFLDOL]DGRRXIXQFLRQiULR
RXUHSUHVHQWDQWHGHHPSUHVDTXHSUHVWHDVVHVVRULDWpFQLFD
$UWž ­ DXWRULGDGH Pi[LPD GR yUJmR RX GD HQWLGDGH UHIHULGD QR DUW ž GHVWD /HL
WDPEpP FDEHUi GHVLJQDU RV DJHQWHV GH FRQWUDWDomR TXH ILFDUmR UHVSRQViYHLV SHOD FRQGXomR GR
SURFHGLPHQWROLFLWDWyULRVHQGRTXHHVWDQRPHDomRGHYHDWHQGHUDRVVHJXLQWHVUHTXLVLWRV
, VHMDP SUHIHUHQFLDOPHQWH VHUYLGRU HIHWLYR RX HPSUHJDGR S~EOLFR GRV TXDGURV
SHUPDQHQWHVGD$GPLQLVWUDomR3~EOLFDSHUPLWLQGRVHDQRPHDomRGHFDUJRVFRPLVVLRQDGRV
,, UHVSRQGDP LQGLYLGXDOPHQWH SHORV DWRV SUDWLFDGRV QR SURFHGLPHQWR OLFLWDWyULR
LQREVWDQWHDSRVVLELOLGDGHGHFRQWDUHPFRPHTXLSHGHDSRLRSDUDDX[tOLRHPVXDVDWLYLGDGHV
,,, TXDQGRVHWUDWDUGHSUHJmRTXHWHQKDUHDOL]DGRFDSDFLWDomRSDUDH[HUFHUDDWULEXLomR
QRVWHUPRVGHILQLGRVHPGHFUHWR QmRVHDSOLFDQGRDVGLVSRVLo}HVFRQWLGDVQRDUWž GHVWD/HL
†ž (POLFLWDomRTXHHQYROYDEHQVRXVHUYLoRVHVSHFLDLVGHVGHTXHREVHUYDGRVRVUHTXLVLWRV
HVWDEHOHFLGRV QRDUW žGHVWD/HLRDJHQWHGHFRQWUDWDomRSRGHUi VHU VXEVWLWXtGRSRUFRPLVVmRGH
FRQWUDWDomRIRUPDGDSRUQRPtQLPRWUrVPHPEURVTXHUHVSRQGHUmRVROLGDULDPHQWHSRUWRGRV
RVDWRVSUDWLFDGRVSHODFRPLVVmRUHVVDOYDGRRPHPEURTXHH[SUHVVDUSRVLomRLQGLYLGXDOGLYHUJHQWH
IXQGDPHQWDGDHUHJLVWUDGDHPDWDODYUDGDQDUHXQLmRHPTXHKRXYHUVLGRWRPDGDDGHFLVmR
†ž $V UHJUDV UHODWLYDV j DWXDomR GR DJHQWH GH FRQWUDWDomR H GD HTXLSH GH DSRLR DR
IXQFLRQDPHQWRGDFRPLVVmRGHFRQWUDWDomRHjDWXDomRGHILVFDLVHJHVWRUHVGHFRQWUDWRVGHTXHWUDWD
HVWD/HLVHUmRHVWDEHOHFLGDVHPUHJXODPHQWRHGHYHUiVHUSUHYLVWDDSRVVLELOLGDGHGHHOHVFRQWDUHP
FRP RDSRLR GRV yUJmRV GHDVVHVVRUDPHQWRMXUtGLFR H GH FRQWUROHLQWHUQR SDUD R GHVHPSHQKR GDV
IXQo}HVHVVHQFLDLVjH[HFXomRGRGLVSRVWRQHVWD/HL
†ž (POLFLWDomRTXHHQYROYDEHQVRXVHUYLoRVHVSHFLDLVFXMRREMHWRQmRVHMDURWLQHLUDPHQWH
FRQWUDWDGRSHOD$GPLQLVWUDomRSRGHUiVHUFRQWUDWDGRSRUSUD]RGHWHUPLQDGRVHUYLoRGHHPSUHVD
RXGHSURILVVLRQDOHVSHFLDOL]DGRSDUDDVVHVVRUDURVDJHQWHVS~EOLFRVUHVSRQViYHLVSHODFRQGXomRGD
OLFLWDomR
†ž (P OLFLWDomR QD PRGDOLGDGH SUHJmR R DJHQWH UHVSRQViYHO SHOD FRQGXomR GR FHUWDPH
VHUiGHQRPLQDGRSUHJRHLUR
$UWž 'XUDQWHRSHUtRGRGHFRQYLYrQFLDOHJLVODWLYDSUHYLVWRQRDUWGD/HL)HGHUDOQž
GHžGHDEULOGHVHUmRREVHUYDGDVDVVHJXLQWHVUHJUDVWUDQVLWyULDV
, RV SUHVLGHQWHV GDV FRPLVV}HV GH OLFLWDomR H RV 3UHJRHLURV GH TXH WUDWD HVWD OHL VHUmR
GHVLJQDGRV$JHQWHVGH&RQWUDWDomRTXDQGRD$GPLQLVWUDomRRSWDUSRUOLFLWDUGHDFRUGRFRPRQRYR
UHJLPHMXUtGLFRLQVWLWXtGRSHOD/HL)HGHUDOQžH
1/BϽQ jXRde % MQ RR
ke /2 #`BH /2 kykj
S€;BM 9
&HUWLILFDomR 'LJLWDO 0<'7;$9:2*8-9%1<5*2&$31;'8/
9HUVmR HOHWU{QLFD GLVSRQtYHO HP KWWSVZZZMXD]HLUREDJRYEU
3iJLQD GH
081,&Ì3,2'(-8$=(,52
(67$'2'$%$+,$
,, $V DWXDLV FRPLVV}HV GH OLFLWDomR SHUPDQHQWHV RX HVSHFLDLV VHUmR GHVLJQDGDV
&RPLVV}HVGH&RQWUDWDomRSDUDILQVGHDSOLFDomRGD/HL)HGHUDOQžQDFRQGXomRGRV
VHJXLQWHVSURFHGLPHQWRV
D  SUpTXDOLILFDomR UHJLVWUR FDGDVWUDO H SURFHGLPHQWR GH PDQLIHVWDomR GH LQWHUHVVH
SUHYLVWRVQRVDUWLJRVHGD/HL)HGHUDOQžH
E  OLFLWDo}HV QDPRGDOLGDGH FRQFRUUrQFLD SDUD FRQWUDWDomR GH EHQV H VHUYLoRV HVSHFLDLV
VRERUHJLPHMXUtGLFRGD/HL)HGHUDOQžDFULWpULRGDDXWRULGDGHFRPSHWHQWH
3DUiJUDIR~QLFR2V DJHQWHV GH FRQWUDWDomR FRQWDUmR FRP R DX[tOLR SHUPDQHQWH GH HTXLSH
GH DSRLR TXH SRGHUi FRUUHVSRQGHU DRV DWXDLV PHPEURV GH FRPLVVmR GH OLFLWDomR GH TXH WUDWD R
LQFLVR ,, GRDUW ž GHVWD/HL RX VHUFRPSRVWD SRU SURILVVLRQDLV WHUFHLUL]DGRV TXH QHVWH FDVR QmR
SHUFHEHUmRDUHIHULGDJUDWLILFDomR
$UWž 2V SURFHGLPHQWRV DX[LOLDUHV GH FUHGHQFLDPHQWR H GH UHJLVWUR GH SUHoRV VHUmR
FRQGX]LGRVSRU$JHQWHGH&RQWUDWDomR
3DUiJUDIR~QLFR1D KLSyWHVH GH R UHJLVWUR GH SUHoRV VHU SURFHVVDGR QD PRGDOLGDGH
FRQFRUUrQFLDSDUDFRQWUDWDomRGHEHQVHVHUYLoRVHVSHFLDLVSRGHUiVHUFRQGX]LGRSRUFRPLVVmRGH
FRQWUDWDomRREVHUYDGDVDVGLVSRVLo}HVGRDUWž GHVWD/HL
$UWž $OLFLWDomRQDPRGDOLGDGHGLiORJRFRPSHWLWLYRSUHYLVWDQRDUWGD/HL)HGHUDO
Qž  VHUi FRQGX]LGD SRU &RPLVVmR (VSHFLDO GH &RQWUDWDomR TXH GHYHUi VHU LQWHJUDGD
SRU QRPtQLPR WUrV  VHUYLGRUHVPXQLFLSDLV FRP YtQFXOR HIHWLYR RX HPSUHJDGRV S~EOLFRV GRV
TXDGURVSHUPDQHQWHVGD$GPLQLVWUDomRRXVHUYLGRUHVFHGLGRVDR3RGHU([HFXWLYR0XQLFLSDO
$UWž (P FDVR GH DIDVWDPHQWR RX LPSHGLPHQWR GR 3UHVLGHQWH PHPEUR GH FRPLVVmR
SUHJRHLUR RX LQWHJUDQWH GH HTXLSH WpFQLFD RX GH DSRLR SRU SUD]R VXSHULRU D  WULQWD GLDV R
VXEVWLWXWRGHVLJQDGRSHODDXWRULGDGHFRPSHWHQWHIDUiMXVjJUDWLILFDomRGRVHUYLGRURXHPSUHJDGR
S~EOLFRPXQLFLSDOSHORSUD]RTXHGXUDURDIDVWDPHQWR
3DUiJUDIR~QLFR1mR KDYHUi SUHMXt]R j JUDWLILFDomR GR VXEVWLWXtGR QRV FDVRV GH IpULDV
OLFHQoDPDWHUQLGDGHHOLFHQoDVD~GH
$UWž (VWDOHLHQWUDHPYLJRUQDGDWDGHVXDSXEOLFDomR
*$%,1(7('235()(,7$081,&,3$/'(-8$=(,52(67$'2'$%$+,$HP
GHPDUoRGH
68=$1$$/(;$1'5('(&$59$/+25$026
3UHIHLWD0XQLFLSDO
7+,$*2)5$1&2&25'(,52
3URFXUDGRU*HUDOGR0XQLFtSLR
1/BϽQ jXRde % MQ RR
ke /2 #`BH /2 kykj
S€;BM 8
&HUWLILFDomR 'LJLWDO 0<'7;$9:2*8-9%1<5*2&$31;'8/
9HUVmR HOHWU{QLFD GLVSRQtYHO HP KWWSVZZZMXD]HLUREDJRYEU
3iJLQD GH
081,&Ì3,2'(-8$=(,52
(67$'2'$%$+,$
$72'(6$1d®21ž
$35()(,7$081,&,3$/'(-8$=(,52(67$'2'$%$+,$GHVLQFXPELQGRVHGH
VXDVDWULEXLo}HVOHJDLVFRPDUULPRQRDUWLQFLVR9GD/HL2UJkQLFDGR0XQLFtSLRH
&216,'(5$1'2 RDWHQGLPHQWRGRUHJXODUSURFHGLPHQWROHJLVODWLYRjHVSpFLHDSOLFDGR
5(62/9(
6$1&,21$5 ( 35208/*$5 D/HL 2UGLQiULD TXH ´5HJXODPHQWDDLPSOHPHQWDomRGD/HL
)HGHUDO Qž  GH ž GH DEULO GH  QR kPELWR GR0XQLFtSLR GH -XD]HLUR H Gi RXWUDV SURYLGrQFLDVµ
WRPEDGDVREQžGHGHPDUoRGH
*$%,1(7('$35()(,7$081,&,3$/'(-8$=(,52(67$'2'$%$+,$HP
GHPDUoRGH
68=$1$$/(;$1'5('(&$59$/+25$026
3UHIHLWD0XQLFLSDO
1/BϽQ jXRde % MQ RR
ke /2 #`BH /2 kykj
S€;BM e
&HUWLILFDomR 'LJLWDO 0<'7;$9:2*8-9%1<5*2&$31;'8/
9HUVmR HOHWU{QLFD GLVSRQtYHO HP KWWSVZZZMXD]HLUREDJRYEU