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Que tipo de empresa pode efetuar Patrocínio de Filmes/TV atr

Pedro B-b-b-b

Pedro B-b-b-b

Iniciante DIVISÃO 2, Agenciador(a)
há 6 anos Sexta-Feira | 2 março 2018 | 18:30

Prezados,

Sou novo ao fórum e esta é minha primeira pergunta:

Sou produtor audiovisual cadastrado e com projeto audiovisual aprovado junto a Agência Nacional de Cinema - a ANCINE.

Estou em fase de captação de recursos para tirar meu projeto do papel porém tenho algumas dúvidas quanto à legislação/como conseguir empresas patrocinadoras:

1- Que tipo de empresa pode efetuar Patrocínio de Filmes/TV através do Artigo 1A da Lei do Audiovisual - 8.685/93?
a) LTDA?
b)S.A?
c)Tributada com base no Lucro Real?
d)Tributada com base no Lucro Presumido?
e)Tributada como Simples Nacional?

2- Existe alguma maneira de saber/descobrir se uma empresa se enquadra no perfil de Patrocínio de Filmes/TV através do Artigo 1A da Lei do Audiovisual - 8.685/93?
a) através de algum mecanismo de busca?
b) esses dados são públicos?

3- Dentro de uma empresa, quem é a melhor pessoa para se tratar sobre Patrocínio de Filmes/TV?
a) Departamento de Contabilidade?
b) Departamento de Marketing?
c) Outros?

Sei que podem parecer dúvidas primárias para alguém que já vivenciou este processo - porém estou enfrentando grandes dificuldades para solucionar estes problemas. Caso tenham experiência neste assunto, peço sua ajuda de bom grado.

Com entusiasmo,

Pedro H S Ferraioli

MANOEL LUIZ RIBEIRO SILVA

Manoel Luiz Ribeiro Silva

Ouro DIVISÃO 3, Contador(a)
há 6 anos Sábado | 3 março 2018 | 10:13

Colega, todas as enquadradas no Lucro Real, as outras nao tem interesse algum. Departamento de Marketing, em primeiro lugar, depois tera a sequencia, mas no geral seu contato será sempre através dele, eventualmente, poderá ser outro depende da estrutura empresarial. Quanto as empresas que se enquadram no perfil, existem empresas que intermedeiam essa operação, ou seja, parte de seu lucro eles levarão, mas a chance de sucesso e maior, talvez no inicio vale a pena , ate voce se enfronhar no ramo. Lembre-se de Roberto Carlos no inicio, o agente dele levava a metade. Mas foi assim ate se libertar, mas valeu a pena. Existem varios casos para voce verificar nessa area.
Sds. Ribeiro

Manoel LUIZ RIBEIRO SILVA.
Contabilidade Ribeiro Ltda.
Bacharel em Ciências Contábeis e em Administração
Consultor,Palestrante,Articulista https://www.orgribeiro.com.br
Contador Atuante - Autor de Artigos e norma Orientativas a seus cliente.
Amigo do Bem -  Veritas Lux Mea
Pedro B-b-b-b

Pedro B-b-b-b

Iniciante DIVISÃO 2, Agenciador(a)
há 6 anos Terça-Feira | 3 abril 2018 | 01:24

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......'',,;;;,,,'''.......................;oxxxxdddoooollooolll:,',;:c::cclllllc:,,,'.',;:cll:'..................................':ldddxkOOOOOkOOOOOkkkkkkkkkkkOkkxddooolllllcccc:;,''''''',,'''.............',;:cloodkOOkkkkkkxdoolccc:;,'...,:clddxdxxxxxxxxddxxdddolc:,'';:cccloolllll:,''''.',,;;;;:cll:
....',,,;;;;;;,''.........................;oxxxxxdddooooloolllc;,';:cccccclllllc:,''''',:lllc,...................................,:lodddxkkOOOkkkkkkkkkkkkkkkkkkkxxdooollllllcccc:;,''',''',,,''''...........',,:clodkkkkxxolcclc::::;,''....,:looddddxxxxxxxddddddddollc,.':cc:;,;:::::::;;,''',;:;,,,,,:cl
...',;;;:::::;,''........................';oxxxxxxxdolodolc::clc;,;cccccclllllccccc:;,,;cooc;....................................;cllloddddxkOOkkkkkkkkkkkkkkkkkkxxdooolllllllcc::;,'''''',,,,,,,,''.........,;cooooxkkxdolc;,;ccccc:;,'....';cloooddddddddddddoddddolclc,.':c:;'',:cccc::::;,,,;;;;;,,,,,,;
...',,;;;:::::;,''''......................;oxxkkxkkdlc:;;,,'';lolcclllccllolllccllc;,',;col;..''.................................,clllooooodxkkkkkxxkkkkkkkkkkkxxxddoooollllollc:;;;,'...',;;,,,,,,,''''. ..cdkOkddxxxdolc;,,:lllccc:,'...';:loooddodddddddooooooooolcc:,'';cc::ccllc::::cc;',,;;,',;::::::
....',;;;;::::;;;;;;;;;,..''''','''''....';oxxxxxkxxdlc:;....,colcclllccloooollllc:;,,;cll;'.''..................................,clllllloooodxkkkxxxxxxxxxxxxxxxddooooooolooolc:;;;,'..',,;;;;,;;;::cc:,..;oOKXKkddxxdol:;,,,:clccc:;,'''',;:looooooddddddddooooollllllc:;:::cc:ccc::;;:clc;'',,;;..;looool
....',;;;::::::::::::::;'.',,,,;;,,''....';okxxxxxxxxddxd:....;lolllllcclllllllllllc:;col;'''''..................................,:llllooolllodxxxxxxxddddddxxxdddooolooollllooc:;;;,'..'',,,,;;;:clooddxddk0KKKKOdoddoc:;;'.';clccc:;,''',;:cloooooodddddddddddoolloolc:;,;::cc::;,;;,,;clc:''.',,'.,colccl
....',;;;:::cc::ccc::::;,,,;,,,;,,''......,lxkxxxxxxxdxxdo;...;looloollclllooolllollcloo:'..''...................................,:clloooooollloodxxxxdddddddddddoollllllllllooc;,;;,...',,,,,;;:clldxkOOOOKKKKKKkolllc:;,,...,ccc::;,'''',:cloooooodddddooooooooooool:;;,,,,;ccc:;,;;;;;;;::,....,;,';ll:::
.....,'',;;:ccccccccccc:;,,,''''''........,lxkkxddxxdxxdddc'..,ldoooollcllllllllllooooo;'..'''..................................',:clloooooollllllodxxxxdddddoooodoollllllcclooc;,,;,...',,,,,:cllclxOOOkOKXKKKK0Od:;:;;,,'...,:cc::;,''',;cllooooooodooooooooooooodoc:;,'',;:cc:;,;;;,;;:cll:,'.':ol,',;;;;
.....'...',;::ccclccccc:;,;;,''''.........,cxkxxxxxdddddddl,..'cdooooolllllllllllloool;...',''''''''............................',:clllooooooolllllooddddxddddooooollllllllllooc;,,,,'...''',:lol::okO0Ok0KKKKKK00xc,,,,'.....,;::;;,'''',:clloddoooooooooooooooooollcc;'..':cccc;,,,;:coddddoc;,,cddc;'',;;
.........'',;:cccccccc:;,,,,''''..........,lxxxxxxxxddodddo;...:oooloooooolllllllllol;.........''''''''''.......................,,;;:cccllllooollclllllooodddddoollllllllllc:ccc;,,;,'..''',:llc;;:xOO0Ok0KKKK0000ko;,,,.....,;;;,,''..',;clllodooddoooooooooooloolccc:;,..':lllc:,';lddxxxddddlccllc:;,'',,
.........',;;:::::::::;,'.................,lxxxxxxxxddoodoo:...;looooooooollllllllooc'..........................................',,;;:::::ccclcccccccccclllooolllccclllllc:;,;:::,,,,'..',,;col;;;lxOOOkk0KKKK0OOOOxc,'.....';;;,''....',:cllloododdooloooooooolllllc:;,''',:lcccllldkkxxkkxdddol:;;,,,,'.''
.........',,,;;;;;;;;,,'..................'lxxxxxxxxxddooooc'..,looooooooolllloooodl;.........'.................................,,,,,;::;;;::::;;;;;::cccllccccccccccllc:;,,,;;;;;,,''..',,;ldol:coxkkkkk00000OOkkOkd;.....',::c;'.....',:clllooooddooloooooooollllc:;,,;::::ccccldOOOkxxkxxdool:,;;;;,,''.'
.........''',,,,,,,,,,'...................'cxxxxxxxxxxddddol;..'cddoooooooooloodddoc'...'''''''''''''''.........................'''''',,,,,,,;;;,''''',,;:ccccc:ccccccc:;'',;;,,,,,,''..,,,,lxxoldxkxxkxkO0OOOOkxddxxc.....,;:cl;......',:cllloddoddooloooooooollllc:,,;cc:;:clclodkOkkxxdooooolccllcccc;'.'
.........'''','''''.'''...................'cdxxxxxxxxxdddddo:'.'codoodddoodooodddoc;''''''''''''''''''''.....................................''''''......',;:::::::::;;,''..',,;,,,''..',,,';ldddxxdodxddkOkkkxxolldxo,...,;:ccc,......';:lllloddooooollooooooolllc::,';cc:::ccclodkOOOkxoc::ccllllc:::c:,',
...........'''''''.........................;oxxxxxxddddoodxdc,.':odddxxdddddddxxo:,'''.............''..................................... .................''',,,''..........',,,''...',,'',codol:codlldxxxxdollloxx:..',;:cc:'......';cloloooooooolllllllllllllc:;,';llc::cccllodxkkkdlc:;;;cc:;;;;;;;,',
.............',,,,'''......................;oxxddddddddoodddc;.':lddddddddddddxo;....',''''''''''.......................................................................................',,,'',:::;;colc:ldddoollccldxl,.'',;:c;......',;clllloodooooooooollllllllc:;,':ccc::cccc:cccloolc:;;;;:c:::::ccc:,,
..............,;;;;;;,,,,,''...............;oxdddddddddooodol;'.;looooooodddddd:.....''',,,,,'''''.................................................'''''''''..................... .......',,,',,,,;ccc;;cooollccc:coxd:'.''';c,......',:cllllooddooooooooolllllllc:;,';cc:::cc:;;::::::;;;;;;::::::cllllc;,
..............''',,,,,,,,,,,,''','''.......:dxxddddddddoooool:'.,cooooooooooddl,..''''',,,,,,,''''..................................................',,,;:cc:;,,;;,;;:;,'.',,'.............',,,',,;:c:;;;:cllllc:::ccdxl,....;:,......',:clllloddooooooooooolllllll:;,';ccc::c:;,;;::;,,;;;::cc::;;:cooolc:;
.................',,,;;,,,,,''..'',,,,,,''':oddoodddddooooool:'.':lllllloooooo:..',,'',,,,,,,,,''''.....................................................',:c::;::;;;:cc:,..,:;'..............'''',;::;;;:;,;:cc::::::loo:'.';:;.......,;:cllooodooooolllloooooooool:;,';cc:::::,,;::;,',;;;::::;,,,,:ldxdocc
.................',,,,,,'''......',;;;,,;,,:odddddddddooooool:,.':lllccllllloo:'.''''',,,,,''',,'''........................................................',,;;;::::cc:;,'',;,''.............''',,,,,,;;,'',,:::;;;:::llc:::,.......',;cclooooooooollllllllllllllc:;'';lc:;::::;:ll:,,;;;:::;,'',,;:lodddoo
...................''''''.........''''',,;,:odxddddddoolloollc,..;lllcclollolc;''''''',,,''...'''''............................................................';::::ccc:;,'',;,,'.............'',''',,,''''''',,'',,,;;;;,'.........',:clloooooooollllclllllllllcc:;'';cc:;;:c::codl::looooc,'';:cclooooddd
.....''''''''''...''''...................'';oxxdddooooollllllc;..,cllllloool:,,,,''....'''''''''''................................................................',;:::::;,'',,,,'..............''',,,,,''..........................';:cllooooooooollllllllllllllc:;'.,:c:;;:c::cdxxddxxxddl:;:cllllooooood
.....''''''''''''''''....................'';oddooolllllllllllc;..':lllllool;'',;;:clc:;'...',,,,''....................................................'''............',;:::,,,,,,,,'........................ .... ..................',;clooooooooooollllllllllllllcc;'.',::;;:cccldxkxxxxxdoollllllllllllooo
........''''''',,,,,,''''...............'',:odoollccclcllllllc:'.';clllllc;..;loxOOOOOkdl;'...',''......................................................................,;;;,,,,,,','.................. ........................'...',:clooooooooooolllllllllllcccllc:,...';:clcccoxkxxxxxdoooollllllloooooo
..........'''''',,,,,,,,''''..............':odollccccclllllllc:'..;llllol:..;oO0KXXXKKK0Oxc,...'''........................................................................',,,,''''','............................................'',;:clooollooooolllllllllllcccccllc:;'..;ccccccoxOOkkxxdooolllllllloooooo
..........''''''',,,,,,,,,,''..............;odolcccccclllcclll:,..,cllooc,.;d0KXXXXXXKKK0kd:'..''''.........................................................................'',''''''............................................'',;:ccllolllloollllllllllllcccccllccc:,..';cc:cclxOOkkxxddoollllloooooooll
.........''''''''',,,,,,,,,,''.............,ldollllcccccccllllc;..':llll:,;lxkOO0XXNXKK00Oxo:'..................................................................................'''''.... .................................''''''',,;:cclllolllolllllllllllllcccccllccc:,..';::::coxOkkxxxxddoooooooooooooll
........'''''''''',,,,,''''...'''..........,loollccccccclccclooc'.'cddddolldkkkxdxOKXK0Okdolc;.......'................................................................................... ..............................'''',,,,,,,;:ccllllollllllllllllllllllccccccccc:;'';::::cclxkkkkxxxdddoooooooooooooo
........'''.....'''',,''........'..........,loolccccccclllcoxOOo,.,cdkkOOOOOOOkkdllkKK0kdlc::;,...............................................................''......................................................'''',,,;;;;;;::ccllllollllllllllllllllllccccccccc:;,,;ccccccldkOkkkxxxddooodooooooddoo
.................''''''''.......'''........;oolccccccclllccdOOkl;,;cldxOOOOOkddolc:o0KOxol::;;,'...............................................................''.....................................................''',,;;;::::::ccclllllllllllllllllllllllcccccccccc;,;;:ccccclxOOkkkkxxddoooooooooddddo
..................'''''''''''',,,,,,''''''':oolccllccclllccoxkxoloxxdxxxkkkkdollcc;ck0Oxoc::;,,'.......................................................................................................................',;;:::ccccccclllllllllllllllllllllllllccllccccccc:::ccccccokOOOkkkxxddddddooooodoooo
................'''''''''',,,,,''''''''''.';oollllllllllllloddoodxdl::clooolccc:;,.,dOOdocc::,''......................................................................................................................',,;:::ccccclllllllllllllllllllllllllllccccccccccccc:cccccclok0OOkkkkxxxddddoooooddooo
.''''''''''',,,,,,,,,,,''',,,''............;loolllllllllloooddooooo:,,,;;;::c:,.....:xkdlcc:;,,......................................................................................................................'',;::cccclllllllllllllllllllllllllllllcccccccccccccccccccclloO00Okkkkxxddooooooooooooo
',,,,,,,,,,''',,,''''''''''',,,'...........;loollollllllllllllcccllc:::::::;;'......:xkocc::;,'.. .................................................................................................................'',;::cccllllllllllccccllllllllllllllccccccclllcccccccccccclloO00OOkkkxxdolcccclooooodd
...''''''''''''''''...''.....''''''''......;looooollllllloollc::;;;,;cccc:cc,'.....'lkxoc::;;'.. ....................................................................................................................',;::cccclllllllllccccllllllllllllllcccccccccccccccllccccccloO00OOkkkkxxolc:,,:loolooo
.................................''''......;oddoooolllllllooooolc,'.,cll::oxl;'....'lkxlc::;'...........................'.............................................................................................',;::ccccccllllllllcclllllllllllllcccccccccccccccccccccccclldOK0OOkkkkxxdolc;,,:cllloo
...................................'.......;oddoooolllllllllooool;..'col;;okkd:;,'.'cddlc:;,'. .......................'''............................................................................................',;;::ccccccllllllllccllcclllcccllcccccccccccccccc::ccccccclldO00Okkkxxxxddolc;',:llllo
...........................................;oddooollllllllllooool:'.':lc,':k0xc;;,,,cdoc:;'........................''''..............................................................................................',;:::ccccccllllllllcccccclllcccclccccccccccccccccc:cccccccllok00OOkkkxxdolllc;'';:;;::
.......................................'...;oddooolllllllllllooooc'..;lc,..lOkl;,,';clc:,... ......................''...............................................................................................',;:::ccclcclllllllccccccccccccccccccccccccccccccc::cccccccclok000OOkxxdolc::cc,','',;;
..........................................':oxdooolllllllllllooooc,..;ll;..,dkd:,,,;:c;'... ....................................................'....................................................................',;::ccclllllllllllcccccccccccccccccccccccccccccccc:cccccccccokOOOOkkxxddolc;;;,',,,;;:
.........................''''''''''....'''':oddooolllllllllloooooc;..,cc,...,col;;:c:'...............................................................................................................................',;:::cccccccccccccccccccccccccccccccccccccc:ccccccccccccccccokOOOOOOOOkkxoc;,,,,,;,,;:
.....''''''''''''........''',,,,''''''''',,cdddooollcclllllllooool:'.,cc,....',::::,.................................................................................................................................',;::::cccccccccccccccccccccccccccccccccccc::ccccc:cccccc:cccokOOOOOOOOkkdl:;:::::;,',,
....'''',,,,,,''''''''''''',,,,,,,,''''',,;cddddoollccccclllllllll:,',cc,............................................................................................................................................',;:::ccccccccccccccccccccccccccccccccccccccccccc::::cc:::ccclxOOOOOkkkkxoc:clllc::;'''
....'''',,'''',,,,,,,,,'''',,,;,,,,,,,',,,;cddddolllccc::cllllllll:,.':c;'...........................................................................................................................................',;:::cccccccccccccccccccccccccccccccccccccccccc::::::::::cc:cxOkxxkkkkkxdllodolc:c:;,'
...'''''''''''''''',,,,'''''',,,,,,,,,,,,;;codddollcccc::clllllcllc;'':l:'..............................................'''''''......................................................................................',;:::ccccccccccccccccc:::cccccccccccccccccccc:::::::::::::c:cdkdoldxxkxxddxxddol:;,,,,
.....'''''''''..''''''''''''',,,;;;,,,,,,;;coddollccccc::ccclll:cll:'';l:'..............................................''''''''.'''................................................................................',;:::::ccc::ccccccccccc:::ccccccccccccccccccc::::::::::::::::cdxdlccldxxxxxddddoc:;;,,,
.....''''''''''.''''',,,,,;;,;;;;;,,,''',,,:lddollllllc::lc:;:c::cl:'';c;................................................'''''''....................................................................................',;:::::::::::::ccccccccc:ccc:cccc::::::::::::::::::::::::::::cdxolc:cldxxxdoooolccc::;;
.....''''''''''',,,,,;;;;;;;;,,,,,,'''',,;:cloollllll:,',;cc:;;:::c:,',;,...............................................',,''''''...................................................................................';;::::::::::::::cccccccc:ccc:cccc::::::::::::::::::::::::::::cdxdl::cldxxxdoolllolccl:;
''''''',,,,,,,,;;;;;;;;:;;;;;,,,,,,,,,;;:cloolcccccllc:,,,;c:;,;:::;,''''............................................'',:::;''.'''.................................................................................',;;:::::::::::::::ccccccc:ccc:cccc::::::::::::::::::::::::::::ldxdoc::codxxddooloolc:;;;
''',,,,,,;;;;;;:;;::;;;;;;;;;;;;:::::cclooddollllccccccc:;,'',,:ccc:,..''..........................................'',;:lloooc:;,'''...............................................................................',;:::::::::::::::::ccccc::ccc:cccc::::::::::::::::::::::::::ccldkxolccloddddoooooolc;;::
''''''',,;;;;:::::;;;;;;;;:::ccllllllloooddoolllllc:::;:;,',,,';::::;'..............................................,:lodddxxkkxo:,'''.............................................................................',;::::::::::::::::::cccc::cccccccc::::::::::::::::::::::::::cclxkxdolclodddoooooool::ccc
''''''',,,;;;:::::;;;;;:cllllllooooooooooodoolllcc:;;;;;::;,,,'',,,,;,.............................................':lddxkkkkOOOOxl;''''..........................................................................',;;::::::::::::::::::ccccc:ccccccc::::::::::::::::::::::::::cc:cdxddl::cooooodoolooc;:lll
'',,,;;;;::::::::ccccclloooooooooooooooooodddoll:;;;;;,;::;'''..',;;;,.............................................;codxkkOOOOOOOkkoc;'.........................................................................'',,;;:::::::::::::::::::ccc::ccccc::::::::::::::::::::::::::::c:;;:::::;;:clc;;::::loc;:lll
,;:::;;;;::::cclooddddddddddddooooooooddollodollc:::;;,,;;,,,,'.',;;;,............................................':ldxkkOOOOOOOkkkxdl;''.......................................................................',,;;;;::::::::::::::::::::::::ccc::::::::::::::::::::::::::::::;,,;;;;,,,,,;;,,,,;:cl:';lll
;:ccc::::cccloodddddddddddddooloolloddolc:cllccc:;;;;::;,,,,,'''''',;,'...........................................,codxkOOOOOOOOOOkkkxo:''.....................................................................'',,;;;;::::::::::::::::::::::::ccc::::::::::::::::::::::::::::::::lllc:;,'''',''',:cll:,:lol
::cccclllooddddddddddddddddolccccclodddolc::;::::;,,',,,,,''''...'',;;,'.........................................,:loxxkOOOOOOOOOOkkxxxo;'...................................................................'',,,,,;;;;;;:::::::::::::::::::::::::::::::::::::::::::::::::::::;::lxxdlc;,,;;,,'',;;:;;;;cll
ccccclooodddddddddddddddddddolccclodddollc:;;;;,,;;,''''''.......'',,,,'........................................';codxkkOO0OOOOOOOOkxkxxo:,..................................................................'',,,,,;;;;;;;;;;:::::::::::::::::::::::::::::::::::::::::::::::::;;:lkkdl:,;;;;;,,,,,,,,,,'',:
llllooddddddddddxddddddddddddol::clodollc::;'''',,,''''''''.......',,,''.'''...................................',;codxkkOO00OOOOOOOkxxxxdo:'.................................................................',,,;;;;;;:;;;;;;;:::::::::::::::::::::::::::::::::::::::;;::::;;:c::oxxoc;;;;;;;;;;,,;;;,,'.',
oodddddddddddddddddddddddddddol:;:lolc:;;;,'....''................'',','..''''.................................';:lodxkkOO00OOOOOOkkxxxxxdl;'...............................................................'',,;;;;;;;;;;;;;;;;;;;;;::::::::::::::::::::::::::::::::;;;;:::;,;:::lxxolcccllcc:;'...,,,,,,;;
ddddddddddddddddddddddddoooollc::;;;,,,''''''........................'''...''................................'',;clodxkkOO00OOOOOkkkkkxxxdoc;'...............................................................'',,,,;;;;;;;;;;;;;;;;;;;;;;;:::::::;;;::::::::::;;;;:::;;;;::::;,,,:lxkkdlclodoc;,'.'''..',,,,
ddddddddddddddddddddddddoollcc:,'''''.'...............................''....................................',,,:loddxkkOO000OOOOkkkkkxxdddl:,'..............................................................',,,;;;;;;;;;;;;;;;;;;;;;;;;;:::::::::::::;::;;;;;;;;;;;;;;;:::::;,,,:ldkxlccoooc;,'',,'.',,,,'
dddddddddddddddddddddddoolc:;;,,'.....................................''...................................',,,;:loddxkkOO000OOOOkkkkxxddddlc;,'.........................................................''''',,;;;;;;;;;;;;;;;;;;;;;;;;;;:::::::::::;;;;;;;;;;;;;;;;;;;;;:::;;;,,,;cdxocloooc;'',;,'.,;::;;
ddddddddddddddddooolllollc:;,','.....................................'''...................................',,,;:loddxkkOO00OOOOOkkxxxxdddolcc;,.........................................................''',,,,,;;;;;,,,;;;;;;;;;;;;;;;;;:::::::;;;;;;;;;;;;;;;;;;;;;;;;;;::;;;,,,,:odoclooll:;,;:,',;;;;,'
ooddddddddddooolllllcccc:;;,'',,,,,,,,;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;:;'...''..............................',,;;:clodxkkOO0000OOkkkxxxdddoolcc:;'........................................................''',,,,;;;;;;,,,;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;::::::;,,,;::;:coolcc:;;;,',;,;;'.
ooodddddddddooolllcc::;;;,'..',,,'',,;;:::ccccccccccccccccccccccccccclc,..';:;;,,'.........................',,;::clodxkkOO00000Okkxxxxdddollccc:,.......................................................'''',,,,;;;;;;,,,;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;:::::,'',;::;;;clcc:;,;:,..',::,'
oooddddddddoolloollc:;,'''...',,,,'''',,,;;:::::ccccccccccccccccccccclc;..';:::::;;;;;;'..................',,,;:::cloxkkkOO000OOkkxxxxddoolccclc,.......................................................'''',,,,;;;;;;,,,;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;::::;'';looc:::ccc::::::;''',::;,
ooddddddooolc:::cc::;,'''....,;;;;,,,,,,,,,,;;;;:::ccccccccccllcclccclc:,..;cc:::::;;;;'..................',,,;:::clodxxkOOO0OOOkkxxxdddoolcccc:,..,,...................................................'''',,,,;;;;;;,,,;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;,;;;;;;:;,,cdxdc;;:;,,,,;:::;,',,;cc:
ddddddddoolc:;;;;;;,,''''....';;;;;,,,,,;,,,,,,,,,,;;::::cccccccllcccllc,..,clccc:::;;:,................''',,,;:::cloddxkkOOOOOOkkxxxdddoolcccc:,..;lc:,.................................................'',,,,,,,,,,,,,,,;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;,,,,;;;;;;,;;;;;;;;;;:odol;;::,,,..,;,,,,,;:cc:
dddddddddoolc:;;;;;,,,,''....';;;;;;,,,,,;;;;;,,,,,,,,,,;;:::ccclllccllc,..,cllccccc:::,................''',,;;;::cloddxkkOOOOOOkkxxxxddollccc::,..:ool:'..............................................'',,,,,,,,,,,,,,,,,,;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;,,,,;;;,,,,,;;;;,;;;;:lool:;:::;,'..'',,,;;:cc:
dddddddddddolcccccc::,''.......',,,,,,,,,,,,;;;,,,,,;,,,,,,;;;;;:::ccclc,..'cllccllcccc,................''',,;;;::cloddxxkOOOOOOkkkxxxdoollcc::;,.':oolc;'............................................'',,,,,,,,,,,,,,,,,,,,,;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;,,,,,,,,',,,,;;;,;;;;:lool:;;:c:;,'.''',,,',;::
ddddddddddoolllollc:;,'............''',,,;,,,;;,,,,,,;;,,,,,,,,,,;;,;:::;'.,cllcclllllc,................'''',,;;;:clooodxxkkOOOkkkkxxddollccc::;'.'coolc;,'...........................................',,,,,,,,,,,,,,,,,,,,,,,,,;;;;;;;;;;;;,;;,,;;;;;;;;;;;,''''''''''',,;;,,;;;;:oolc;,,;;;;;;,,'.'''',;;,
ooodddddollloollc:;,''.......... ......''''',,,,,,,,,,,,;,,,,,,,,,,'',;;,'..,:ccclclllc,................'''',;;;;:cllooddxkkkkkkkkxxxdoolc::::;;'.,cdolc;'''..........................................',,,,,,,,,,,,,,,,,,,,,,,,,;;;;;;;;;;;;,;;;;;;;;;;;,,,,''.....''.....',,,,;,,:ooc:;,,;;;,,,;;;;;,'',;,'
oooooooolc:cclc:;,,''''.............'..........',,,;;,,,,,;;,,,,,,,,'',,,'...';;;::::;;'...............''''',,;;;:ccllloddxxxkxxxxxxddollcccc:;,'',ldolc;,'',,'......................................',,,,,,,,,,,,,,,;;,,,,,,,,,;;;;;;;;;;;;;,;;;,;;;,,,,,,,,,,,''..........'''...;odolc;;:::,''',;ccc;''''.
oooooolccccclcc:;,''''.............',,''''.........''',,,,,,,,,,,,,,,,,,,,'..,;,,,''...................''''',,;;::::clloddxxxxxxdddddolcccllc;;,'';ldolc;,'',,,.....................................'',,,,,;;,,;;,,,,;;,,,,,,,,,,;;,,;;;;;;;;,;;;,,;;,,,,,,,,,,,,''''''...........,ldolc;,,;;;'''';:ccc;,''.
ooooollccclollc:;,''''.............',,,''''..............',,,,,,,,,,,,,,;,...,;;,,'....................''''',,;:::::cllooddxxxxxdddoolc::cll:;;,'';ldolc;,'',,,'....................................''',,,,;;,,,;,,,,,,,,,,,,,,,,;;;;;;;;;;;;,;;;,;;;,,,,,,,,,,,,,',,'''.........',clool;.',:;,..';ccccc;'..
ooollccccccllllc:;,,'''............,;;,,,,,'..................',,,,,,',,;,'..',,,,'....................''''',,;:::::clllooddddoooollc::::clc:;;,'';ldolc;,'',,,'.....................................''',,,,,,,,,;,,,,,,,,,,,,,,,,,;;;;;;;;;;,;;;,;;;,,,,,,,,,,,,,,,,,,''.......''',;:cl;',:ccc,';:cccc;,'..
ollcccccccccllllc::;;,,''..........,;;;;;;,,'.....................',,,,;;,'..',,,,'....................''''',;;;;::ccccllloolllllcc:::;::clc:;;,',;ldolc;,,',;,'.....................................''',,,,,,,,,,,,,,;,,,,,,,,,,,,;;;;;;;;;,,;;;,;;;,,,,,,,,,,,,,;;,,''........'''''',::,;cccc;,:cccc:;'...
llccccccclcclllc:::;;;,,'..........,;;;;;;;,'..........................''''..',,,,,................ ..'''''';:;,;::cccccllllcccc::::;;;:clc:;;;,,,:ldolc;,,,,;,'.....................................''',,,,,,,,,,,,,,,,,,,,,,,,,,,;;;;;;;;;;,;;;,;;;,;;;,,,,,,,,,,,,''..''''..''..'''';;::cc:;;;,,;;::;,'..
ccccccccccccccc:;;,,,,,,''........';;:;;;;;;'...................... .........,;;;,'............... ..''..',::;,;:::ccccccccc:::;;;:;;;:clc:;;;,,;:ldolc;,',,,,'....................................'',,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,;;;;,,;;;;;,;;;;;;,,,,,,,,,,,'''',,''',''',,,;:c:;:ll:;;,,''.''''..
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O Portal Contábeis se isenta de quaisquer responsabilidades civis sobre eventuais discussões dos usuários ou visitantes deste site, nos termos da lei no 5.250/67 e artigos 927 e 931 ambos do novo código civil brasileiro.