{"id":241539,"date":"2024-07-25T10:42:47","date_gmt":"2024-07-25T13:42:47","guid":{"rendered":"https:\/\/www.rendimento.com.br\/exchange-options\/"},"modified":"2024-07-25T11:06:42","modified_gmt":"2024-07-25T14:06:42","slug":"exchange-options","status":"publish","type":"page","link":"https:\/\/www.rendimento.com.br\/en\/exchange-options\/","title":{"rendered":"Exchange Options"},"content":{"rendered":"<div class=\"vce-section\"><div class=\"vce-section-inner vce-section-no-paddings vce-element--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-42ca1c65\" data-vce-do-apply=\"all el-42ca1c65\"><div class=\"vce-content-background-container\"><div class=\"vce-asset-background-simple-container vce-visible-all-only vce-asset-background-simple--style-cover vce-asset-background-simple--position-right-center\"><div class=\"vce-asset-background-simple\">\n              <div class=\"vce-asset-background-simple-item vcv-lozad\" data-background-image=\"https:\/\/www.rendimento.com.br\/wp-content\/uploads\/visualcomposer-assets\/templates\/64b99a284d77d1.77586651\/assets\/elements\/header-finalidade-de-cambio.jpg\"><\/div>\n              <noscript>\n                <div class=\"vce-asset-background-simple-item\" style=\"background-image: url(https:\/\/www.rendimento.com.br\/wp-content\/uploads\/visualcomposer-assets\/templates\/64b99a284d77d1.77586651\/assets\/elements\/header-finalidade-de-cambio.jpg)\"><\/div>\n              <\/noscript>\n            <\/div><\/div><div class=\"vce-asset-color-gradient-container vce-visible-all-only\" data-vce-do-apply=\"gradient el-42ca1c65\"><\/div><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\"><div class=\"vce-row vce-row--col-gap-80 vce-row-equal-height vce-row-content--middle\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-bab58f2e\" data-vce-do-apply=\"all el-bab58f2e\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--xs-100p vce-col--xs-visible vce-col--xs-last vce-col--xs-first vce-col--sm-100p vce-col--sm-visible vce-col--sm-last vce-col--sm-first vce-col--md-100p vce-col--md-visible vce-col--md-last vce-col--md-first vce-col--lg-56p vce-col--lg-visible vce-col--lg-first vce-col--xl-52p vce-col--xl-visible vce-col--xl-first\" id=\"el-5b1f30a6\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-5b1f30a6\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-5b1f30a6\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-0eed356f\" data-vce-do-apply=\"all el-0eed356f\"><h1 style=\"line-height: 1;\"><span style=\"color: #ffffff; font-family: Inter; font-size: 36pt; font-style: normal; font-weight: 600;\">Exchange Options<\/span><\/h1><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-ad88bd65\" data-vce-do-apply=\"all el-ad88bd65\"><h1 style=\"line-height: 1.25; letter-spacing: -0.05rem;\"><span style=\"color: #ffffff; font-family: Inter; font-size: 60px; font-style: normal; font-weight: 600;\">Exchange Options<\/span><\/h1><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-7972f4ea\" data-vce-do-apply=\"all el-7972f4ea\"><h3 style=\"line-height: inherit; margin-bottom: 0px;\"><span style=\"font-family: Inter; font-style: normal; color: #ffffff; font-size: 16pt; font-weight: 500;\">Please find below the Exchange Options that are available for your international transfer operations.<br><\/span><\/h3><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--xs-100p vce-col--xs-visible vce-col--xs-last vce-col--xs-first vce-col--sm-100p vce-col--sm-visible vce-col--sm-last vce-col--sm-first vce-col--md-100p vce-col--md-visible vce-col--md-last vce-col--md-first vce-col--lg-44p vce-col--lg-visible vce-col--lg-last vce-col--xl-48p vce-col--xl-visible vce-col--xl-last\" id=\"el-2ea52f1f\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-2ea52f1f\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-2ea52f1f\"><div class=\"vce-empty-space-container\" id=\"el-dc5d7130\" data-vce-do-apply=\"margin el-dc5d7130\" style=\"--heightxs: 0px; --heightsm: 0px; --heightmd: 0px; --heightlg: 0px; --heightxl: 0px;\"><div class=\"vce vce-empty-space\" data-vce-do-apply=\"border padding background  el-dc5d7130\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-eedcb40a\" data-vce-do-apply=\"all el-eedcb40a\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-3ffa4e59\" data-vce-do-apply=\"all el-3ffa4e59\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-4b8b1f1b\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-4b8b1f1b\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-4b8b1f1b\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-6dab4a75\" data-vce-do-apply=\"all el-6dab4a75\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">Foreign Trade<br><\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-88f4e7b7\" data-vce-do-apply=\"all el-88f4e7b7\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-c3fb523c\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-c3fb523c\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-c3fb523c\"><div id=\"el-2e98e8e1\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-2e98e8e1\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-0\" aria-controls=\"panel-2e98e8e1-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Export \u2013 Advance Receipt \u2013 pre-shipment Up to 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-0\" aria-labelledby=\"tab-2e98e8e1-0\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por exporta\u00e7\u00e3o de mercadorias, financiadas ou n\u00e3o. <\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">exporta\u00e7\u00e3o \u00e0 vista;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">exporta\u00e7\u00e3o financiada com recursos do Banco Nacional de Desenvolvimento Econ\u00f4mico e Social (BNDES), do Programa de Financiamento \u00e0s Exporta\u00e7\u00f5es (Proex) ou de terceiros (parcelas n\u00e3o financiadas e financiadas);<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">exporta\u00e7\u00e3o de mercadorias financiada com recursos pr\u00f3prios (parcelas n\u00e3o financiadas e financiadas);<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">recebimento antecipado de exporta\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">exporta\u00e7\u00e3o em consigna\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">exporta\u00e7\u00e3o de joias, gemas, pedras preciosas, e artefatos de ouro e de pedras preciosas;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">fornecimento de combust\u00edveis, lubrificantes e outros bens adquiridos por embarca\u00e7\u00f5es estrangeiras;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">fornecimento de v\u00edveres, artigos para conserva\u00e7\u00e3o, limpeza e acomoda\u00e7\u00e3o de carga em embarca\u00e7\u00f5es estrangeiras; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">ajuste em transa\u00e7\u00e3o comercial \u2013 ajustes de pre\u00e7os, diferen\u00e7as de peso, tipo ou qualidade em mercadorias exportadas;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">encomendas internacionais \u2013 bens ou documentos que saem do Brasil transportados pelos Correios (ECT) ou por empresas privadas de transporte expresso internacional (empresas de courier) \u2013 independente do prazo para pagamento.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">exporta\u00e7\u00e3o de servi\u00e7os (ver Servi\u00e7os Diversos e Outros);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00f5es back to back (ver Opera\u00e7\u00f5es back to back);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">recebimento por entrega de produtos no territ\u00f3rio nacional a residentes nas situa\u00e7\u00f5es n\u00e3o abrangidas pelo art. 6\u00b0 da Lei 9.826, de 1999 (ver Com\u00e9rcio de mercadorias sem tr\u00e2nsito aduaneiro no Brasil) e;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">ativo virtual.<\/span><\/li><\/ul><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">O pagamento pelo produto ou servi\u00e7o vendido ao exterior \u00e9 recebido antecipadamente, e esse pagamento antecipado tem um prazo de at\u00e9 360 dias para ser liquidado.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-1\" aria-controls=\"panel-2e98e8e1-1\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Export \u2013 Advanced Receipt \u2013 pre-shipment Over 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-1\" aria-labelledby=\"tab-2e98e8e1-1\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a uma transa\u00e7\u00e3o relacionada \u00e0 exporta\u00e7\u00e3o de bens ou servi\u00e7os que envolve o recebimento antecipado de pagamentos com um prazo de mais de 360 dias.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-2\" aria-controls=\"panel-2e98e8e1-2\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Export \u2013 post-shipment \u2013 Up to 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-2\" aria-labelledby=\"tab-2e98e8e1-2\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a uma modalidade de transa\u00e7\u00e3o de exporta\u00e7\u00e3o na qual o pagamento pela venda de bens ou servi\u00e7os a um cliente estrangeiro \u00e9 adiado e deve ocorrer em um prazo que n\u00e3o exceda 360 dias ap\u00f3s a data da exporta\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-3\" aria-controls=\"panel-2e98e8e1-3\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Export \u2013 post-shipment \u2013 Over 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-3\" aria-labelledby=\"tab-2e98e8e1-3\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a uma modalidade de transa\u00e7\u00e3o de exporta\u00e7\u00e3o em que o pagamento por bens ou servi\u00e7os exportados \u00e9 adiado e deve ocorrer em um per\u00edodo de tempo superior a 360 dias ap\u00f3s a data da exporta\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-4\" aria-controls=\"panel-2e98e8e1-4\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Import \u2013 pre-shipment \u2013 Up to 180 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-4\" aria-labelledby=\"tab-2e98e8e1-4\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por importa\u00e7\u00e3o de mercadorias, financiadas ou n\u00e3o. <\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">importa\u00e7\u00e3o \u00e0 vista;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pagamento antecipado de importa\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">importa\u00e7\u00e3o financiada (parcelas n\u00e3o financiadas e financiadas);<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">importa\u00e7\u00e3o de petr\u00f3leo bruto e de derivados;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">importa\u00e7\u00e3o de livros, jornais, revistas e peri\u00f3dicos, adquiridos em meio f\u00edsico; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">importa\u00e7\u00e3o de mercadorias para venda em loja franca; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">ajuste em transa\u00e7\u00e3o comercial \u2013 ajustes de pre\u00e7os, diferen\u00e7as de peso, tipo ou qualidade em mercadorias importadas;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">encomendas internacionais \u2013 bens ou documentos que ingressam no Brasil transportados pelos Correios (ECT) ou por empresas privadas de transporte expresso internacional (empresas de courier) \u2013 independente do prazo para pagamento<\/span><span style=\"font-size: 12pt; font-family: Inter;\">.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">importa\u00e7\u00e3o de servi\u00e7os (ver Servi\u00e7os Diversos e Outros);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">assinatura de livros, jornais, revistas e peri\u00f3dicos, em meio eletr\u00f4nico (ver Servi\u00e7os Diversos e Outros);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00f5es back to back (ver Opera\u00e7\u00f5es back to back);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">aquisi\u00e7\u00e3o de mercadorias entregues no exterior, ou sua venda (ver Com\u00e9rcio de mercadorias sem tr\u00e2nsito aduaneiro no Brasil);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">pagamento de amortiza\u00e7\u00e3o de financiamento para gastos locais associados \u00e0 importa\u00e7\u00e3o (ver Capitais Estrangeiros); e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">ativo virtual.<\/span><\/li><\/ul><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">O pagamento n\u00e3o deve ultrapassar 180 dias a partir da data da importa\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-5\" aria-controls=\"panel-2e98e8e1-5\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Import \u2013 pre-shipment - From 181 to 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-5\" aria-labelledby=\"tab-2e98e8e1-5\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a uma modalidade de transa\u00e7\u00e3o de importa\u00e7\u00e3o na qual o pagamento por bens ou servi\u00e7os adquiridos no exterior deve ser efetuado antecipadamente, mas o prazo para o pagamento pode variar entre 181 e 360 dias a partir da data da importa\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-6\" aria-controls=\"panel-2e98e8e1-6\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Import \u2013 pre-shipment \u2013 Over 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-6\" aria-labelledby=\"tab-2e98e8e1-6\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a uma modalidade de transa\u00e7\u00e3o de importa\u00e7\u00e3o na qual o pagamento por bens ou servi\u00e7os adquiridos no exterior deve ser efetuado antecipadamente. O prazo para o pagamento \u00e9 estabelecido para mais de 360 dias a partir da data da importa\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-7\" aria-controls=\"panel-2e98e8e1-7\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Import \u2013 post-shipment \u2013 Up to 180 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-7\" aria-labelledby=\"tab-2e98e8e1-7\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a uma modalidade de transa\u00e7\u00e3o de importa\u00e7\u00e3o na qual o pagamento por bens ou servi\u00e7os adquiridos no exterior \u00e9 adiado e deve ser efetuado dentro de um prazo que n\u00e3o exceda 180 dias a partir da data da importa\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-8\" aria-controls=\"panel-2e98e8e1-8\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Import \u2013 post-shipment - From 181 to 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-8\" aria-labelledby=\"tab-2e98e8e1-8\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a uma modalidade de transa\u00e7\u00e3o de importa\u00e7\u00e3o na qual o pagamento por bens ou servi\u00e7os adquiridos no exterior \u00e9 adiado, e o prazo para efetuar o pagamento varia de 181 a 360 dias a partir da data da importa\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-9\" aria-controls=\"panel-2e98e8e1-9\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Import \u2013 post-shipment \u2013 Over 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-9\" aria-labelledby=\"tab-2e98e8e1-9\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a uma modalidade de transa\u00e7\u00e3o de importa\u00e7\u00e3o na qual o pagamento por bens ou servi\u00e7os adquiridos no exterior \u00e9 adiado, e o prazo para efetuar o pagamento \u00e9 estabelecido para um per\u00edodo superior a 360 dias a partir da data da importa\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-10\" aria-controls=\"panel-2e98e8e1-10\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Back-to-back Operations<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-10\" aria-labelledby=\"tab-2e98e8e1-10\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por opera\u00e7\u00e3o triangular de com\u00e9rcio exterior sem tr\u00e2nsito aduaneiro no Brasil. A transa\u00e7\u00e3o envolve a aquisi\u00e7\u00e3o de mercadoria, por residente, em um pa\u00eds do exterior com o objetivo de venda em outro pa\u00eds do exterior, sem que ocorra o tr\u00e2nsito aduaneiro no Brasil.<\/span><\/p><br><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><br><br><ul style=\"padding-left: 8px;\"><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00f5es vinculadas de importa\u00e7\u00e3o e exporta\u00e7\u00e3o, ambas no exterior.<\/span><\/li><br><\/ul><br><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><br><br><ul style=\"padding-left: 8px;\"><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">a aquisi\u00e7\u00e3o de mercadoria, por residente, em um pa\u00eds do exterior com o objetivo de venda nesse mesmo pa\u00eds do exterior (ver Com\u00e9rcio de mercadorias sem tr\u00e2nsito aduaneiro no Brasil).<\/span><\/li><br><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-2e98e8e1-11\" aria-controls=\"panel-2e98e8e1-11\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Trade in Goods Without Customs Transit in Brazil<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-2e98e8e1-11\" aria-labelledby=\"tab-2e98e8e1-11\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por opera\u00e7\u00e3o referente a com\u00e9rcio de mercadorias sem tr\u00e2nsito aduaneiro no Brasil, nas situa\u00e7\u00f5es n\u00e3o enquadradas como com\u00e9rcio back to back.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pagamento pela aquisi\u00e7\u00e3o, por residente, de mercadoria entregue no exterior com o objetivo de uso ou consumo pelo residente. Inclui tamb\u00e9m eventual venda posterior a n\u00e3o residente;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">recebimento pela venda, a n\u00e3o residente, de mercadoria entregue no Brasil com o objetivo de uso ou consumo pelo n\u00e3o residente. Inclui tamb\u00e9m eventual venda posterior a residente;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">aquisi\u00e7\u00e3o de mercadoria, por residente, em um pa\u00eds do exterior com o objetivo de venda nesse mesmo pa\u00eds do exterior; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">recebimento por entrega de produtos no territ\u00f3rio nacional a residente em situa\u00e7\u00e3o n\u00e3o abrangida pelo art. 6\u00b0 da Lei 9.826, de 1999.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">a aquisi\u00e7\u00e3o de mercadoria, por residente, em um pa\u00eds do exterior com o objetivo de venda em outro pa\u00eds do exterior, sem que ocorra o tr\u00e2nsito aduaneiro no Brasil (ver Opera\u00e7\u00f5es back to back); e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00f5es vinculadas de importa\u00e7\u00e3o e exporta\u00e7\u00e3o, ambas no exterior.<\/span><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-d083ebf8\" data-vce-do-apply=\"all el-d083ebf8\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-d632e61c\" data-vce-do-apply=\"all el-d632e61c\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-07d8c292\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-07d8c292\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-07d8c292\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-569e78c0\" data-vce-do-apply=\"all el-569e78c0\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">Transport<br><\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-b15fe759\" data-vce-do-apply=\"all el-b15fe759\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-a915b37a\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-a915b37a\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-a915b37a\"><div id=\"el-f782ae68\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-f782ae68\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-f782ae68-0\" aria-controls=\"panel-f782ae68-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Export Freight<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-f782ae68-0\" aria-labelledby=\"tab-f782ae68-0\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o relacionado ao transporte de cargas ou de passageiros.<br>Frete sobre exporta\u00e7\u00e3o, sob qualquer modal.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete a\u00e9reo sobre exporta\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete mar\u00edtimo sobre exporta\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete rodovi\u00e1rio sobre exporta\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete hidrovi\u00e1rio sobre exporta\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete ferrovi\u00e1rio sobre exporta\u00e7\u00e3o; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">transporte por dutos e transmiss\u00e3o de energia sobre exporta\u00e7\u00e3o.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">o valor pago pela mercadoria, energia ou subst\u00e2ncia exportada (ver Com\u00e9rcio Exterior).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-f782ae68-1\" aria-controls=\"panel-f782ae68-1\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Import Freight<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-f782ae68-1\" aria-labelledby=\"tab-f782ae68-1\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Frete sobre importa\u00e7\u00e3o, sob qualquer modal.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete a\u00e9reo sobre importa\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete mar\u00edtimo sobre importa\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete rodovi\u00e1rio sobre importa\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete hidrovi\u00e1rio sobre importa\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete ferrovi\u00e1rio sobre importa\u00e7\u00e3o; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">transporte por dutos e transmiss\u00e3o de energia sobre importa\u00e7\u00e3o.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">o valor pago pela mercadoria, energia ou subst\u00e2ncia importada.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-f782ae68-2\" aria-controls=\"panel-f782ae68-2\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Chartering of Means of Transportation With a Crew<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-f782ae68-2\" aria-labelledby=\"tab-f782ae68-2\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por arrendamento mercantil operacional de meio de transporte com tripula\u00e7\u00e3o inclu\u00edda.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">demais opera\u00e7\u00f5es de arrendamento mercantil operacional de meio de transporte (ver Servi\u00e7os Diversos e Outros).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-f782ae68-3\" aria-controls=\"panel-f782ae68-3\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Tickets<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-f782ae68-3\" aria-labelledby=\"tab-f782ae68-3\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por transporte de passageiros.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">transporte de bagagem desacompanhada.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-f782ae68-4\" aria-controls=\"panel-f782ae68-4\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Other transportation revenues and expenses<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-f782ae68-4\" aria-labelledby=\"tab-f782ae68-4\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia relativa ao pagamento ou recebimento por servi\u00e7o relacionado a transporte n\u00e3o enquadrado nas demais naturezas.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">frete n\u00e3o relacionado a exporta\u00e7\u00e3o ou importa\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">transmiss\u00e3o de eletricidade ou de transporte por dutos n\u00e3o relacionado a exporta\u00e7\u00e3o ou importa\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">manejo de carga cobrada em separado do frete;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">bonifica\u00e7\u00e3o de transporte, despesa de tr\u00e2nsito e emolumento pelo transporte de correspond\u00eancia recebida por companhia estrangeira, bagagem e mala postal;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de armazenagem;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">cont\u00eainer e outros meios de acondicionamento de carga;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de embalagem, reembalagem, rotulagem, acomoda\u00e7\u00e3o em caixas, despacho e manipula\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">taxa decorrente de transporte de linha n\u00e3o regular;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">taxa de controle de tr\u00e1fego e ped\u00e1gio;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">supervis\u00e3o de pesagem;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de limpeza de meio de transporte;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">comiss\u00e3o de agente associada a frete ou a transporte de passageiros;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">estadia e sobrestadia; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">transporte aeroespacial.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">multas (ver Transfer\u00eancias Unilaterais); e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">reparo e manuten\u00e7\u00e3o de meio de transporte (ver Servi\u00e7os Diversos e Outros).<\/span><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-12daea5d\" data-vce-do-apply=\"all el-12daea5d\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-bb16e24e\" data-vce-do-apply=\"all el-bb16e24e\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-8026a01a\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-8026a01a\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-8026a01a\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-1da62474\" data-vce-do-apply=\"all el-1da62474\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">Insurance<br><\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-86297f66\" data-vce-do-apply=\"all el-86297f66\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-e60a2f53\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-e60a2f53\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-e60a2f53\"><div id=\"el-e4ef2c7c\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-e4ef2c7c\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-e4ef2c7c-0\" aria-controls=\"panel-e4ef2c7c-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Export and Import Freight\/Transport Insurance<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-e4ef2c7c-0\" aria-labelledby=\"tab-e4ef2c7c-0\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia ao exterior de valor correspondente ao pagamento de pr\u00eamio, indeniza\u00e7\u00e3o e recupera\u00e7\u00e3o de sinistro de seguro sobre o transporte internacional de mercadorias exportadas ou importadas.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-e4ef2c7c-1\" aria-controls=\"panel-e4ef2c7c-1\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Other Insurance and Reinsurance - Premiums<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-e4ef2c7c-1\" aria-labelledby=\"tab-e4ef2c7c-1\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Refere-se a pr\u00eamio sobre seguros n\u00e3o relacionados ao transporte internacional de mercadorias exportadas ou importadas e resseguros.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pr\u00eamio sobre resseguro aceito ou colocado no exterior;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pr\u00eamio e anuidade de seguro de vida;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pr\u00eamio de seguro de plataformas, refinarias, instala\u00e7\u00f5es e embarca\u00e7\u00f5es, riscos operacionais e de engenharia e responsabilidade civil, riscos ambientais e de transporte n\u00e3o relacionado a com\u00e9rcio exterior; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pr\u00eamio relacionado a opera\u00e7\u00f5es de cess\u00e3o e retrocess\u00e3o.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-e4ef2c7c-2\" aria-controls=\"panel-e4ef2c7c-2\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Other Insurance and Reinsurance - Indemnifications<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-e4ef2c7c-2\" aria-labelledby=\"tab-e4ef2c7c-2\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Indeniza\u00e7\u00e3o sobre seguros n\u00e3o relacionados ao transporte internacional de mercadorias exportadas ou importadas e resseguros.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">indeniza\u00e7\u00e3o por resseguro aceito ou colocado no exterior;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">benef\u00edcio derivado de seguro de vida;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">indeniza\u00e7\u00e3o de seguro de plataformas, refinarias, instala\u00e7\u00f5es e embarca\u00e7\u00f5es, riscos operacionais e de engenharia e responsabilidade civil, riscos ambientais e de transporte n\u00e3o relacionado a com\u00e9rcio exterior;<br><\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">indeniza\u00e7\u00e3o relacionada a opera\u00e7\u00f5es de cess\u00e3o e retrocess\u00e3o; e<br><\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">recupera\u00e7\u00e3o de sinistros.<br><\/span><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-2bd280f6\" data-vce-do-apply=\"all el-2bd280f6\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-5937c421\" data-vce-do-apply=\"all el-5937c421\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-29d1df81\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-29d1df81\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-29d1df81\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-75fd5298\" data-vce-do-apply=\"all el-75fd5298\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">International Travel<br><\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-c956bb70\" data-vce-do-apply=\"all el-c956bb70\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-6c8d039d\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-6c8d039d\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-6c8d039d\"><div id=\"el-d8435f49\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-d8435f49\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-d8435f49-0\" aria-controls=\"panel-d8435f49-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">International Travel<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-d8435f49-0\" aria-labelledby=\"tab-d8435f49-0\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Opera\u00e7\u00e3o destinada a gastos em viagens internacionais. Engloba gastos de residente em viagem ao exterior e de n\u00e3o residente em viagem ao Brasil.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">negocia\u00e7\u00e3o de moeda estrangeira auferida com a venda de mercadorias por lojas francas;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">gastos em embarca\u00e7\u00f5es estrangeiras;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">viagens de miss\u00f5es oficiais do governo brasileiro ao exterior;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">viagens de miss\u00f5es oficiais estrangeiras ao Brasil;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">viagens com a finalidade de tratamento de sa\u00fade;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">viagens com fins educacionais e cient\u00edficos;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">viagens de neg\u00f3cios, presta\u00e7\u00e3o de servi\u00e7os, treinamentos ou participa\u00e7\u00f5es em eventos esportivos;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">taxa escolar, exame de profici\u00eancia, inscri\u00e7\u00e3o em simp\u00f3sio, congresso, mesa redonda, semin\u00e1rio, conclave e assemelhados, e por outras despesas cobradas por institui\u00e7\u00e3o de ensino, sempre que o curso ou o evento ocorra fora do pa\u00eds de resid\u00eancia do estudante ou do participante;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o fornecido por hospital, m\u00e9dico ou outros profissionais de sa\u00fade quando o tratamento ocorrer fora do pa\u00eds de resid\u00eancia do paciente; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o tur\u00edstico prestado por ag\u00eancia de turismo e demais prestadores de servi\u00e7os relacionados ao turismo.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">despesa de diplomatas, realizada no pa\u00eds em que estiverem servindo (ver Servi\u00e7os diversos e outros);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">aluguel de im\u00f3vel ou equipamento (ver Servi\u00e7os diversos e outros);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">bolsa de estudo (ver Transfer\u00eancias unilaterais);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">pagamento ou recebimento por servi\u00e7o de educa\u00e7\u00e3o a dist\u00e2ncia e contrata\u00e7\u00e3o de curso ou de profissional de educa\u00e7\u00e3o para atua\u00e7\u00e3o no pr\u00f3prio pa\u00eds de resid\u00eancia do contratante (ver Servi\u00e7os diversos e outros).<\/span><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-e3364b45\" data-vce-do-apply=\"all el-e3364b45\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-2ec3c297\" data-vce-do-apply=\"all el-2ec3c297\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-846c6a1f\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-846c6a1f\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-846c6a1f\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-f6981c37\" data-vce-do-apply=\"all el-f6981c37\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">Unilateral Transfers<br><\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-a04cc043\" data-vce-do-apply=\"all el-a04cc043\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-f0ffb54a\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-f0ffb54a\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-f0ffb54a\"><div id=\"el-eccb4392\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-eccb4392\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-eccb4392-0\" aria-controls=\"panel-eccb4392-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Resident Support<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-eccb4392-0\" aria-labelledby=\"tab-eccb4392-0\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia destinada a manuten\u00e7\u00e3o pessoal e gastos correntes.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">manuten\u00e7\u00e3o de estudante;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">bolsa de estudo para estudante em curso fora do seu pa\u00eds de resid\u00eancia; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pagamento ou recebimento de pens\u00e3o aliment\u00edcia.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">bolsa de estudo para estudante em curso no pr\u00f3prio pa\u00eds de resid\u00eancia (ver Doa\u00e7\u00f5es e coopera\u00e7\u00e3o internacional).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-eccb4392-1\" aria-controls=\"panel-eccb4392-1\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Taxes<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-eccb4392-1\" aria-labelledby=\"tab-eccb4392-1\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Remessa para o exterior de valor correspondente ao pagamento de impostos a entes p\u00fablicos quando n\u00e3o h\u00e1 contrapresta\u00e7\u00e3o de servi\u00e7os.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\"> imposto de renda;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">imposto sobre ganho de capital;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">imposto sobre transa\u00e7\u00e3o financeira.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">taxa paga quando houver contrapresta\u00e7\u00e3o direta de servi\u00e7os (ver Servi\u00e7os Diversos e Outros); e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">imposto ou taxa sobre heran\u00e7as e legados (ver Outras transfer\u00eancias unilaterais).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-eccb4392-2\" aria-controls=\"panel-eccb4392-2\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Social Security Contributions and Benefits<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-eccb4392-2\" aria-labelledby=\"tab-eccb4392-2\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia financeira relativa a pagamento ou recebimento de contribui\u00e7\u00e3o ou beneficio de programa de seguridade social.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-eccb4392-3\" aria-controls=\"panel-eccb4392-3\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Pension Fund Contributions and Benefits<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-eccb4392-3\" aria-labelledby=\"tab-eccb4392-3\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia financeira relativa ao pagamento ou recebimento de contribui\u00e7\u00e3o ou benef\u00edcio a favor de fundo de pens\u00e3o.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">contribui\u00e7\u00e3o e benef\u00edcios de entidades abertas de previd\u00eancia complementar.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-eccb4392-4\" aria-controls=\"panel-eccb4392-4\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Donations and International Cooperation<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-eccb4392-4\" aria-labelledby=\"tab-eccb4392-4\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia unilateral a t\u00edtulo de doa\u00e7\u00e3o de qualquer natureza, exclu\u00eddas as transfer\u00eancias para manuten\u00e7\u00e3o de residentes.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">doa\u00e7\u00e3o a organiza\u00e7\u00e3o n\u00e3o governamental;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">bolsa de estudo para estudante em curso no pr\u00f3prio pa\u00eds de resid\u00eancia.<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">contribui\u00e7\u00e3o oficial para custeio de servi\u00e7o de administra\u00e7\u00e3o de organismo internacional;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">transfer\u00eancia destinada \u00e0 constitui\u00e7\u00e3o de estoques reguladores;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">transfer\u00eancia emergencial para recupera\u00e7\u00e3o de desastres naturais;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">transfer\u00eancia entre governo brasileiro e governo estrangeiro, ou entre governo brasileiro e organismo internacional, destinada a gastos correntes; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">transfer\u00eancia de capital feita por governo ou por organismo internacional para obras de infraestrutura ou aquisi\u00e7\u00e3o de ativos fixos e bens de capital.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">subscri\u00e7\u00e3o de cotas em organismos internacionais, a exemplo do Fundo Monet\u00e1rio Internacional (FMI), Banco Interamericano de Desenvolvimento (BID), Banco Internacional para Reconstru\u00e7\u00e3o e Desenvolvimento (BIRD) (ver Capitais Brasileiros).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-eccb4392-5\" aria-controls=\"panel-eccb4392-5\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Assets<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-eccb4392-5\" aria-labelledby=\"tab-eccb4392-5\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de patrim\u00f4nio de um mesmo indiv\u00edduo que esteja mudando de pa\u00eds de resid\u00eancia sem que haja altera\u00e7\u00e3o na propriedade do patrim\u00f4nio transferido.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-eccb4392-6\" aria-controls=\"panel-eccb4392-6\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Other Unilateral Transfers<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-eccb4392-6\" aria-labelledby=\"tab-eccb4392-6\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia unilateral que n\u00e3o se enquadra nas demais defini\u00e7\u00f5es.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">contribui\u00e7\u00e3o a entidade de classe e associativa;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">multa contratual e penalidade imposta por \u00f3rg\u00e3o judicial ou de governo;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">repara\u00e7\u00e3o de guerra ou de outra natureza;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">compensa\u00e7\u00e3o por grandes danos patrimoniais ou ambientais;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">imposto ou taxa sobre heran\u00e7as e legados; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">juros de mora ou multa por atraso de pagamento.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">presta\u00e7\u00e3o de servi\u00e7o postal (ver Servi\u00e7os Diversos e Outros).<\/span><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-55e69fcd\" data-vce-do-apply=\"all el-55e69fcd\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-f52e3bbe\" data-vce-do-apply=\"all el-f52e3bbe\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-91d2346a\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-91d2346a\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-91d2346a\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-7d743dea\" data-vce-do-apply=\"all el-7d743dea\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">Services and Others<\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-213850eb\" data-vce-do-apply=\"all el-213850eb\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-ea14d37c\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-ea14d37c\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-ea14d37c\"><div id=\"el-63824d23\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-63824d23\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-0\" aria-controls=\"panel-63824d23-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Payment or receipt for postal and courier service.<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-0\" aria-labelledby=\"tab-63824d23-0\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamentos ou recebimentos por presta\u00e7\u00e3o de servi\u00e7os e outros itens entre residentes e n\u00e3o residentes. Inclui parcelas financiadas e n\u00e3o financiadas de opera\u00e7\u00f5es enquadradas como exporta\u00e7\u00e3o ou importa\u00e7\u00e3o de servi\u00e7os segundo regulamenta\u00e7\u00e3o em vigor.<br>Pagamento ou recebimento por servi\u00e7o postal e courier.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de recolhimento, transporte e entrega de cartas, peri\u00f3dicos e impressos em geral;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de coleta, remessa ou entrega de documentos, pacotes e pequenos objetos;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de remessa expressa; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de telegrama e aluguel de caixa postal.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o financeiro oferecido por empresa de correio (ver Servi\u00e7os Financeiros); e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">vales e reembolsos postais internacionais.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-1\" aria-controls=\"panel-63824d23-1\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Telecommunication Services<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-1\" aria-labelledby=\"tab-63824d23-1\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o de telecomunica\u00e7\u00e3o e difus\u00e3o.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de transmiss\u00e3o de sons, imagens ou dados por meio de telefone, r\u00e1dio, cabo, sat\u00e9lite e outros meios similares, al\u00e9m de servi\u00e7o de teleconfer\u00eancia, telefonia celular e acesso \u00e0 internet;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">roaming nacional e internacional; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">arrendamento de linha de comunica\u00e7\u00e3o.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">aquisi\u00e7\u00e3o de equipamento de telecomunica\u00e7\u00e3o (ver Com\u00e9rcio Exterior);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">instala\u00e7\u00e3o de equipamento de telecomunica\u00e7\u00e3o; (ver Constru\u00e7\u00e3o) e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">pagamento\/recebimento pelo conte\u00fado transmitido (ver Direitos autorais \u2013 Licen\u00e7a para c\u00f3pia e distribui\u00e7\u00e3o).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-2\" aria-controls=\"panel-63824d23-2\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Computing and Information Services<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-2\" aria-labelledby=\"tab-63824d23-2\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Servi\u00e7o relacionado a tecnologia da informa\u00e7\u00e3o ou servi\u00e7o de fornecimento de informa\u00e7\u00e3o, inclusive not\u00edcias, fotografias ou artigos para a imprensa.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">desenvolvimento, produ\u00e7\u00e3o, documenta\u00e7\u00e3o, venda ou licenciamento de software customizado;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">consultoria em software e hardware, incluindo a gest\u00e3o terceirizada de servi\u00e7os de computa\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">instala\u00e7\u00e3o, manuten\u00e7\u00e3o e reparo de sistema de software e hardware;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de armazenamento e processamento de dados;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de hospedagem de aplica\u00e7\u00e3o, inclusive web page;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">fornecimento de aplicativos on-line;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">acesso a banco de dados;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">jogo digital sem premia\u00e7\u00e3o com valor econ\u00f4mico;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">assinatura de livros, jornais, revistas e peri\u00f3dicos, em meio eletr\u00f4nico;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">software pronto para uso, n\u00e3o customizado e entregue digitalmente; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">renova\u00e7\u00e3o peri\u00f3dica de licen\u00e7a de uso de software.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">software pronto para uso, n\u00e3o customizado e adquirido em meio f\u00edsico (ver Com\u00e9rcio exterior);<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">curso e treinamento em tecnologia da informa\u00e7\u00e3o n\u00e3o desenvolvido especificamente para a empresa; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">importa\u00e7\u00e3o de livros, jornais, revistas e peri\u00f3dicos, adquiridos em meio f\u00edsico (ver Com\u00e9rcio exterior).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-3\" aria-controls=\"panel-63824d23-3\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Financial Services<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-3\" aria-labelledby=\"tab-63824d23-3\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o financeiro prestado por banco, corretora, distribuidora ou outros intermedi\u00e1rios financeiros.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">taxa, comiss\u00e3o e outros encargos de natureza financeira;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">tarifa ou outro encargo cobrado por bolsas, mercados de balc\u00e3o organizado e c\u00e2maras ou provedores de servi\u00e7os de compensa\u00e7\u00e3o e de liquida\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o financeiro oferecido por empresa de correio;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\"> corretagem <\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de ag\u00eancia de rating;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">concess\u00e3o de carta de cr\u00e9dito;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">encargos acess\u00f3rios incidentes sobre o endividamento externo;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">comiss\u00e3o de agente de seguros;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de intermedia\u00e7\u00e3o e representa\u00e7\u00e3o de seguros;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">consultoria em mat\u00e9ria de seguros; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de avalia\u00e7\u00e3o e precifica\u00e7\u00e3o de seguros;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">despesa relacionada \u00e0 prospec\u00e7\u00e3o e \u00e0 contrata\u00e7\u00e3o de seguros, que n\u00e3o seja o pr\u00eamio efetivamente pago;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">corretagem de opera\u00e7\u00e3o em bolsa de mercadorias e futuros sob o amparo da Resolu\u00e7\u00e3o 2.687, de 2000; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">comiss\u00e3o paga sobre garantia e fian\u00e7a banc\u00e1ria.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">pr\u00eamio e indeniza\u00e7\u00e3o de seguros (ver Seguros).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-4\" aria-controls=\"panel-63824d23-4\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Research and Development<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-4\" aria-labelledby=\"tab-63824d23-4\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o associado a pesquisa b\u00e1sica, pesquisa aplicada e a desenvolvimento experimental de novos produtos e processos.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de pesquisa e desenvolvimento utilizando documentos de patentes.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-5\" aria-controls=\"panel-63824d23-5\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Repairs, Maintenance, and Technical Assistance<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-5\" aria-labelledby=\"tab-63824d23-5\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o de assist\u00eancia t\u00e9cnica, reparo e manuten\u00e7\u00e3o.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">reparo de m\u00e1quina ou equipamento; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">reparo e manuten\u00e7\u00e3o de meio de transporte.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de limpeza de meio de transporte (ver Transportes).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-6\" aria-controls=\"panel-63824d23-6\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Agriculture, Mining, Waste Treatment and Depollution, and Related Services<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-6\" aria-labelledby=\"tab-63824d23-6\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o relacionado \u00e0 agricultura e \u00e0 prospec\u00e7\u00e3o e explora\u00e7\u00e3o mineral, inclusive quando prestado em campo, bem como ao tratamento de lixo, inclusive o radiativo. Descontamina\u00e7\u00e3o de solos e rios e restaura\u00e7\u00e3o de \u00e1reas de minera\u00e7\u00e3o. Servi\u00e7o de saneamento b\u00e1sico e de recupera\u00e7\u00e3o ambiental em geral.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o associado ao fornecimento de m\u00e1quinas agr\u00edcolas com operadores, tratamento de cultivos; combate a pragas, cuidados veterin\u00e1rios de animais, explora\u00e7\u00e3o madeireira;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de engenharia relacionado a prospec\u00e7\u00e3o e extra\u00e7\u00e3o de \u00f3leo, g\u00e1s e outros minerais, quando prestado em campo;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o associado a prospec\u00e7\u00e3o e explora\u00e7\u00e3o mineral, constru\u00e7\u00e3o, repara\u00e7\u00e3o e desmonte de torres de perfura\u00e7\u00e3o; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de perfura\u00e7\u00e3o, tratamento de po\u00e7os, estudo geol\u00f3gico e servi\u00e7o de engenharia de minas.\/span&gt;<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-7\" aria-controls=\"panel-63824d23-7\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Manufacturing Services<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-7\" aria-labelledby=\"tab-63824d23-7\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por processamento, montagem, rotulagem, embalagem ou outros processos similares realizados pelo prestador do servi\u00e7o sobre insumos f\u00edsicos de propriedade da empresa contratante, sendo objeto do contrato somente o servi\u00e7o de manufatura e n\u00e3o o valor dos bens envolvidos no processo.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">refino de petr\u00f3leo e liquefa\u00e7\u00e3o de g\u00e1s natural; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">montagem de eletr\u00f4nicos e de outros produtos.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">embalagem, reembalagem e rotulagem somente para fins de transporte (ver Transportes).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-8\" aria-controls=\"panel-63824d23-8\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Management and Legal Services<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-8\" aria-labelledby=\"tab-63824d23-8\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o de auditoria, contabilidade ou consultoria tribut\u00e1ria, de neg\u00f3cios e rela\u00e7\u00f5es p\u00fablicas, publicidade, pesquisa de mercado ou relacionado \u00e0 participa\u00e7\u00e3o em feiras e exposi\u00e7\u00f5es e servi\u00e7o jur\u00eddico.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de elabora\u00e7\u00e3o e auditoria de demonstra\u00e7\u00f5es cont\u00e1beis e financeiras;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de apoio \u00e0 prepara\u00e7\u00e3o de documentos fiscais;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de escritura\u00e7\u00e3o mercantil;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de folha de pagamento;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de apoio operacional a gest\u00e3o empresarial e de consultoria em produ\u00e7\u00e3o, planejamento estrat\u00e9gico, marketing, recursos humanos, gerenciamento de projetos e rela\u00e7\u00f5es p\u00fablicas;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de representa\u00e7\u00e3o e consultoria jur\u00eddica;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o associado \u00e0 execu\u00e7\u00e3o de senten\u00e7a;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de documenta\u00e7\u00e3o e certifica\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o notarial e de registro; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">registro de marcas e patentes.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-9\" aria-controls=\"panel-63824d23-9\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Audiovisual and Related Services<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-9\" aria-labelledby=\"tab-63824d23-9\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o e taxa relacionada \u00e0 produ\u00e7\u00e3o de filmes, m\u00fasicas e programas de r\u00e1dio e televis\u00e3o.<br>Inclui, entre outros:<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o prestado por atores, produtores e diretores; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pagamento para acesso, pelo consumidor, a conte\u00fado audiovisual (televis\u00e3o, streaming, etc).<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">sal\u00e1rio ou remunera\u00e7\u00e3o de profissional quando existir rela\u00e7\u00e3o de emprego entre as partes contratantes (ver Sal\u00e1rios e outras compensa\u00e7\u00f5es); e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">licen\u00e7a para reproduzir ou distribuir conte\u00fado audiovisual (ver Licen\u00e7a para c\u00f3pia distribui\u00e7\u00e3o \u2013 outros)<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-10\" aria-controls=\"panel-63824d23-10\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Technical, professional and administrative services - Engineering\/Architecture and Other Technical, Professional, and Administrative Services<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-10\" aria-labelledby=\"tab-63824d23-10\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o de engenharia, de arquitetura ou de outro servi\u00e7o profissional, t\u00e9cnico ou administrativo n\u00e3o relacionado em categoria espec\u00edfica.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">projeto de energia, embarca\u00e7\u00e3o e telecomunica\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">paisagismo, design e decora\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">planejamento, projeto e supervis\u00e3o de obras;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pesquisa de campo;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de cartografia;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">teste e certifica\u00e7\u00e3o de produto;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de inspe\u00e7\u00e3o t\u00e9cnica; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">instala\u00e7\u00e3o e manuten\u00e7\u00e3o de escrit\u00f3rio.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de engenharia relacionado \u00e0 prospec\u00e7\u00e3o e extra\u00e7\u00e3o de \u00f3leo, g\u00e1s e outros minerais, quando prestado em campo (ver Agricultura, minera\u00e7\u00e3o, tratamento de res\u00edduos e despolui\u00e7\u00e3o e servi\u00e7os relacionados).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-11\" aria-controls=\"panel-63824d23-11\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Construction<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-11\" aria-labelledby=\"tab-63824d23-11\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por servi\u00e7o de constru\u00e7\u00e3o executado no Brasil ou no exterior.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">constru\u00e7\u00e3o de edif\u00edcio, estrada, represa, ponte;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">execu\u00e7\u00e3o de etapa espec\u00edfica de obra de engenharia civil, como prepara\u00e7\u00e3o do terreno, demoli\u00e7\u00e3o, instala\u00e7\u00e3o de encanamento e pintura;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">arrendamento de equipamento de constru\u00e7\u00e3o com operadores;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">reparo executado em edifica\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">montagem e instala\u00e7\u00e3o de m\u00e1quina e de equipamento; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">instala\u00e7\u00e3o de equipamento de telecomunica\u00e7\u00e3o.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-12\" aria-controls=\"panel-63824d23-12\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Trademarks and Franchises - Assignment<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-12\" aria-labelledby=\"tab-63824d23-12\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por cess\u00e3o ou aquisi\u00e7\u00e3o de marca registrada ou franquia. A cess\u00e3o ou aquisi\u00e7\u00e3o representa a transfer\u00eancia definitiva da propriedade.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-13\" aria-controls=\"panel-63824d23-13\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Patents and Technology - Assignment<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-13\" aria-labelledby=\"tab-63824d23-13\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por cess\u00e3o ou aquisi\u00e7\u00e3o de patente, desenho industrial, inven\u00e7\u00e3o, processo industrial, composto qu\u00edmico ou fornecimento de tecnologia. A cess\u00e3o ou a aquisi\u00e7\u00e3o representa a transfer\u00eancia definitiva da propriedade.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-14\" aria-controls=\"panel-63824d23-14\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Trademarks, Franchises, Patents, and Technology - Right to Use <\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-14\" aria-labelledby=\"tab-63824d23-14\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por licen\u00e7a de explora\u00e7\u00e3o e utiliza\u00e7\u00e3o de marca registrada, franquia, patente, desenho industrial, inven\u00e7\u00e3o, processo industrial, composto qu\u00edmico ou tecnologia.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-15\" aria-controls=\"panel-63824d23-15\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Copyrights - License to Copy and Distribute - Computer Programs<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-15\" aria-labelledby=\"tab-63824d23-15\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por licen\u00e7a para c\u00f3pia e distribui\u00e7\u00e3o de programa de computador.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-16\" aria-controls=\"panel-63824d23-16\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Copyrights - License to Copy and Distribute - Others<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-16\" aria-labelledby=\"tab-63824d23-16\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por licen\u00e7a para c\u00f3pia e distribui\u00e7\u00e3o de outras obras sujeitas a direitos autorais.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">licen\u00e7a para c\u00f3pia e distribui\u00e7\u00e3o de livros, imagens, filmes, m\u00fasicas, programas de r\u00e1dio e televis\u00e3o; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">licen\u00e7a e direitos de transmiss\u00e3o de eventos.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pagamento ou recebimento pela produ\u00e7\u00e3o de filmes, m\u00fasicas e programas de r\u00e1dio e televis\u00e3o. (Ver \u2013 Audiovisuais e servi\u00e7os relacionados)<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-17\" aria-controls=\"panel-63824d23-17\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Copyrights - Assignment or Use - Computer Programs<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-17\" aria-labelledby=\"tab-63824d23-17\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por cess\u00e3o, aquisi\u00e7\u00e3o ou uso de programas de computador. A cess\u00e3o ou a aquisi\u00e7\u00e3o representa a transfer\u00eancia definitiva da propriedade do software, incluindo o direito de c\u00f3pia e distribui\u00e7\u00e3o. O uso representa a utiliza\u00e7\u00e3o, por tempo limitado ou n\u00e3o, sem direito de reprodu\u00e7\u00e3o ou distribui\u00e7\u00e3o.<\/span><\/p><br><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><br><br><ul style=\"padding-left: 8px;\"><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">software pronto para uso, n\u00e3o customizado e entregue digitalmente;<\/span><\/li><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">jogo digital sem premia\u00e7\u00e3o com valor econ\u00f4mico; e<\/span><\/li><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">renova\u00e7\u00e3o peri\u00f3dica de licen\u00e7a de uso de software.<\/span><\/li><br><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-18\" aria-controls=\"panel-63824d23-18\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Copyrights - Assignment or Use - Others<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-18\" aria-labelledby=\"tab-63824d23-18\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por cess\u00e3o, aquisi\u00e7\u00e3o ou uso de outras obras sujeitas a direitos autorais. A cess\u00e3o ou a aquisi\u00e7\u00e3o representa a transfer\u00eancia definitiva da propriedade intelectual da obra, incluindo o direito de reprodu\u00e7\u00e3o e distribui\u00e7\u00e3o. O uso representa a utiliza\u00e7\u00e3o, por tempo limitado ou n\u00e3o, sem direito de reprodu\u00e7\u00e3o ou distribui\u00e7\u00e3o.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-19\" aria-controls=\"panel-63824d23-19\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Commissions and Other Expenses on Commercial Transactions<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-19\" aria-labelledby=\"tab-63824d23-19\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por comiss\u00e3o ou outros servi\u00e7os relacionados a transa\u00e7\u00f5es comerciais.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">arbitragem, peritagem, inspe\u00e7\u00e3o e fiscaliza\u00e7\u00e3o de mercadorias;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">participa\u00e7\u00e3o em concorr\u00eancia internacional, inclusive aquisi\u00e7\u00e3o de edital; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">comiss\u00e3o paga a agente, representante, corretor ou leiloeiro.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7os de armazenamento (ver Transportes);<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">comiss\u00e3o de agente associada a frete ou a transporte de passageiros (ver Transportes); e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">comiss\u00e3o sobre opera\u00e7\u00e3o financeira (ver Servi\u00e7os financeiros).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-20\" aria-controls=\"panel-63824d23-20\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Personal, cultural, health, education and entertainment services - Others <\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-20\" aria-labelledby=\"tab-63824d23-20\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por outro servi\u00e7o pessoal, cultural, de sa\u00fade, de educa\u00e7\u00e3o e de entretenimento n\u00e3o relacionado em categoria espec\u00edfica.<\/span><\/p><br><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><br><br><ul style=\"padding-left: 8px;\"><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de educa\u00e7\u00e3o a dist\u00e2ncia e contrata\u00e7\u00e3o de curso ou de profissional de educa\u00e7\u00e3o para atua\u00e7\u00e3o no pr\u00f3prio pa\u00eds de resid\u00eancia do contratante;<\/span><\/li><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">remunera\u00e7\u00e3o por curso, palestra ou semin\u00e1rio;<\/span><\/li><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">curso e treinamento em tecnologia da informa\u00e7\u00e3o n\u00e3o desenvolvido especificamente para a empresa;<\/span><\/li><br><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o prestado por hospital, m\u00e9dico ou outros profissionais de sa\u00fade quando o tratamento ocorrer no pa\u00eds de resid\u00eancia do paciente;<\/span><\/li><br><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o de sa\u00fade prestado entre centros m\u00e9dicos de pa\u00edses diferentes;<\/span><\/li><br><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o associado a cultura, esporte, entretenimento e outras atividades recreativas, quando n\u00e3o relacionados ao turismo;<\/span><\/li><br><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">remunera\u00e7\u00e3o por competi\u00e7\u00e3o ou exibi\u00e7\u00e3o; e<\/span><\/li><br><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">participa\u00e7\u00e3o e pr\u00eamio auferido em evento cultural, esportivo ou de outra natureza.<\/span><\/li><br><\/ul><br><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><br><br><ul style=\"padding-left: 8px;\"><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">taxa escolar, exame de profici\u00eancia, inscri\u00e7\u00e3o em simp\u00f3sio, congresso, mesa redonda, semin\u00e1rio, conclave e assemelhados, e por outras despesas cobradas por institui\u00e7\u00e3o de ensino, sempre que o curso ou o evento ocorra fora do pa\u00eds de resid\u00eancia do estudante ou do participante (ver Viagens Internacionais);<br><\/span><\/li><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o fornecido por hospital, m\u00e9dico ou outros profissionais de sa\u00fade quando o tratamento ocorrer fora do pa\u00eds de resid\u00eancia do paciente (ver Viagens Internacionais); e<\/span><\/li><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">servi\u00e7o tur\u00edstico prestado por ag\u00eancia de turismo e demais prestadores de servi\u00e7os relacionados ao turismo (ver Viagens Internacionais).<\/span><\/li><br><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-21\" aria-controls=\"panel-63824d23-21\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Government-related Revenues and Expenses<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-21\" aria-labelledby=\"tab-63824d23-21\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos efetuada pelo governo brasileiro, por governo estrangeiro ou por organismo internacional para o custeio de atividades.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">custeio de atividades e de gastos administrativos e pessoais de corpo consular ou diplom\u00e1tico e de unidades militares;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">custeio de gastos pessoais ou de viagens de integrante de corpo consular ou diplom\u00e1tico;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">taxa de emiss\u00e3o de vistos e de outros servi\u00e7os ofertados por embaixadas e consulados;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">gastos com escrit\u00f3rios de promo\u00e7\u00e3o comercial e tur\u00edstica; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">outras receitas e despesas de servi\u00e7o do governo brasileiro, de governos estrangeiros ou de organismos internacionais n\u00e3o classificadas nos demais fatos de servi\u00e7o.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">remessa de interesse de funcion\u00e1rio de embaixada ou consulado referente a despesas particulares, a qual dever\u00e1 ser classificada conforme a finalidade espec\u00edfica.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-22\" aria-controls=\"panel-63824d23-22\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Salaries and Other Compensations<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-22\" aria-labelledby=\"tab-63824d23-22\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento de sal\u00e1rio ou remunera\u00e7\u00e3o a pessoa f\u00edsica.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">remunera\u00e7\u00e3o de trabalhadores de fronteira e sazonais;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">honor\u00e1rio de membro de conselho consultivo e administrativo.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-23\" aria-controls=\"panel-63824d23-23\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Rental of Real Estate and Equipment<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-23\" aria-labelledby=\"tab-63824d23-23\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento por arrendamento mercantil operacional ou aluguel de im\u00f3vel ou equipamento.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">arrendamento mercantil operacional de equipamentos de transporte sem tripula\u00e7\u00e3o inclu\u00edda ou de m\u00e1quina agr\u00edcola sem operador; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">aluguel de im\u00f3vel.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">arrendamento mercantil financeiro (ver Capitais Brasileiros e Capitais Estrangeiros);<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">arrendamento de embarca\u00e7\u00e3o, aeronave ou ve\u00edculo com tripula\u00e7\u00e3o inclu\u00edda (ver Transportes); e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">arrendamento de linha de comunica\u00e7\u00e3o (ver Servi\u00e7os de telecomunica\u00e7\u00f5es).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-24\" aria-controls=\"panel-63824d23-24\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Economic and Federative Rights of Professional Athletes<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-24\" aria-labelledby=\"tab-63824d23-24\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento pelo direito de contrata\u00e7\u00e3o exclusiva de atleta profissional.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-25\" aria-controls=\"panel-63824d23-25\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Carbon Credits\/Emission Rights<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-25\" aria-labelledby=\"tab-63824d23-25\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos relativa \u00e0 negocia\u00e7\u00e3o de certificado de emiss\u00e3o reduzida de carbono.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">negocia\u00e7\u00e3o de certificado no \u00e2mbito do protocolo de Kyoto.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-26\" aria-controls=\"panel-63824d23-26\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Purchase and Sale of Real Estate<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-26\" aria-labelledby=\"tab-63824d23-26\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Compra ou venda de im\u00f3vel no Brasil ou no exterior.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-27\" aria-controls=\"panel-63824d23-27\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Reimbursements for Services Rendered or Received - Companies of the Same Economic Group<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-27\" aria-labelledby=\"tab-63824d23-27\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos relativa a reembolso entre empresas do mesmo grupo econ\u00f4mico por servi\u00e7os prestados ou recebidos de terceiros.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">pagamento ou recebimento por servi\u00e7os prestados diretamente entre as empresas do grupo econ\u00f4mico, os quais devem ser classificadas conforme o servi\u00e7o espec\u00edfico;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">reembolso por mercadorias vendidas ou adquiridas; (ver Com\u00e9rcio Exterior); e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">reembolso por servi\u00e7os prestados ou recebidos entre empresas n\u00e3o pertencentes ao mesmo grupo econ\u00f4mico, os quais devem ser classificadas conforme o servi\u00e7o espec\u00edfico.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-28\" aria-controls=\"panel-63824d23-28\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Assignment of Credits<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-28\" aria-labelledby=\"tab-63824d23-28\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia referente a cess\u00e3o de direito credit\u00f3rio sobre opera\u00e7\u00e3o de cr\u00e9dito externo, contratado por devedor residente junto a credor n\u00e3o residente, para credor residente, ou a cess\u00e3o de direito credit\u00f3rio sobre opera\u00e7\u00e3o de cr\u00e9dito entre residentes para credor n\u00e3o residente.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">cess\u00e3o, de credor n\u00e3o residente para credor residente, de direito credit\u00f3rio sobre opera\u00e7\u00e3o de cr\u00e9dito externo originalmente contratada por devedor residente junto ao credor n\u00e3o residente cedente. Pode ou n\u00e3o estar sujeitas a presta\u00e7\u00e3o de informa\u00e7\u00f5es de capital estrangeiro ao BCB;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">cess\u00e3o, de credor residente para credor n\u00e3o residente, de direito credit\u00f3rio sobre opera\u00e7\u00e3o de cr\u00e9dito interno originalmente contratada por devedor residente junto ao credor residente cedente. Pode ou n\u00e3o estar sujeitas a presta\u00e7\u00e3o de informa\u00e7\u00f5es de capital estrangeiro ao BCB;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">cess\u00e3o, de credor n\u00e3o residente para credor residente, de direito credit\u00f3rio sobre opera\u00e7\u00e3o de cr\u00e9dito originalmente contratada, no exterior, por devedor n\u00e3o residente junto ao credor n\u00e3o residente cedente; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">cess\u00e3o, de credor residente para credor n\u00e3o residente, de direito credit\u00f3rio sobre opera\u00e7\u00e3o de cr\u00e9dito originalmente contratada, no exterior, por devedor n\u00e3o residente junto a credor residente cedente.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-63824d23-29\" aria-controls=\"panel-63824d23-29\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Indemnities not Related to Insurance<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-63824d23-29\" aria-labelledby=\"tab-63824d23-29\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos relativa a indeniza\u00e7\u00e3o n\u00e3o relacionada a seguro.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">indeniza\u00e7\u00e3o por n\u00e3o cumprimento de contrato.<\/span><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-762ae0a2\" data-vce-do-apply=\"all el-762ae0a2\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-036488b0\" data-vce-do-apply=\"all el-036488b0\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-170cee10\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-170cee10\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-170cee10\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-aef29b19\" data-vce-do-apply=\"all el-aef29b19\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">Capital Income<\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-c415c488\" data-vce-do-apply=\"all el-c415c488\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-23f5ff03\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-23f5ff03\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-23f5ff03\"><div id=\"el-9f1bb5c7\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-9f1bb5c7\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-9f1bb5c7-0\" aria-controls=\"panel-9f1bb5c7-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Stocks and Investment Funds - Dividends\/Distribution of Profits and Interest on Equity<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-9f1bb5c7-0\" aria-labelledby=\"tab-9f1bb5c7-0\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento de lucros e dividendos ou juros sobre capital pr\u00f3prio em investimento em portf\u00f3lio.<\/span><\/p><br><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><br><br><ul style=\"padding-left: 8px;\"><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">manuten\u00e7\u00e3o de estudante;<\/span><\/li><br><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-9f1bb5c7-1\" aria-controls=\"panel-9f1bb5c7-1\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Debt Securities - Interest on Domestic Securities<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-9f1bb5c7-1\" aria-labelledby=\"tab-9f1bb5c7-1\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou de juros de t\u00edtulo adquirido no Brasil.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-9f1bb5c7-2\" aria-controls=\"panel-9f1bb5c7-2\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Debt securities - Interest on Securities - Foreign market<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-9f1bb5c7-2\" aria-labelledby=\"tab-9f1bb5c7-2\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento de juros de t\u00edtulo lan\u00e7ado ou negociado no mercado externo.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">juros de b\u00f4nus, notes e commercial papers, de curto e longo prazo.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-9f1bb5c7-3\" aria-controls=\"panel-9f1bb5c7-3\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Debt Securities - Premiums and Discounts on Issuance or Repurchase of Brazilian Securities<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-9f1bb5c7-3\" aria-labelledby=\"tab-9f1bb5c7-3\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento de \u00e1gio ou des\u00e1gio no lan\u00e7amento, relan\u00e7amento ou na recompra de t\u00edtulo brasileiro no exterior.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-9f1bb5c7-4\" aria-controls=\"panel-9f1bb5c7-4\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Loans, Financing, Advances, Lines of Credit, and Financial Leasing - Interest on Operations Related to Foreign Trade<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-9f1bb5c7-4\" aria-labelledby=\"tab-9f1bb5c7-4\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Juros sobre opera\u00e7\u00f5es relacionadas a com\u00e9rcio exterior<\/span><\/p><br><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><br><ul style=\"padding-left: 8px;\"><br> \t<li><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00e3o de equaliza\u00e7\u00e3o de taxa associada a financiamento de exporta\u00e7\u00e3o;<\/span><\/li><br> \t<li><span style=\"font-size: 12pt; font-family: Inter;\">juros de empr\u00e9stimos, antecipa\u00e7\u00f5es e financiamentos relacionados a com\u00e9rcio exterior;<\/span><\/li><br> \t<li><span style=\"font-size: 12pt; font-family: Inter;\">juros sobre linha de cr\u00e9dito com\u00e9rcio exterior sacada entre bancos;<\/span><\/li><br> \t<li><span style=\"font-size: 12pt; font-family: Inter;\">juros de financiamentos com recursos do Proex-Financiamento ou do BNDES-Exim;<\/span><\/li><br> \t<li><span style=\"font-size: 12pt; font-family: Inter;\">juros de exporta\u00e7\u00f5es financiadas com recursos pr\u00f3prios; e<\/span><\/li><br> \t<li><span style=\"font-size: 12pt; font-family: Inter;\">juros de financiamento \u00e0 importa\u00e7\u00e3o ou de pagamento antecipado de importa\u00e7\u00e3o.<\/span><\/li><br><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-9f1bb5c7-5\" aria-controls=\"panel-9f1bb5c7-5\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Loans, Financing, Advances, Lines of Credit, and Financial Leasing - Interest on Other Operations<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-9f1bb5c7-5\" aria-labelledby=\"tab-9f1bb5c7-5\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de juros ou parte vari\u00e1vel de opera\u00e7\u00f5es n\u00e3o relacionadas a com\u00e9rcio exterior;<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">juros de empr\u00e9stimo direto n\u00e3o relacionado a com\u00e9rcio exterior;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">linha de cr\u00e9dito n\u00e3o relacionada a com\u00e9rcio exterior sacada entre bancos;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">demais financiamentos n\u00e3o relacionados a com\u00e9rcio exterior; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">valor relativo \u00e0 parte vari\u00e1vel de arrendamento.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-9f1bb5c7-6\" aria-controls=\"panel-9f1bb5c7-6\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Direct Investments - Dividends\/Distribution of Profits and Interest on Own Capital<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-9f1bb5c7-6\" aria-labelledby=\"tab-9f1bb5c7-6\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento de lucros, dividendos ou juros sobre capital pr\u00f3prio oriundos de investimento direto.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-9f1bb5c7-7\" aria-controls=\"panel-9f1bb5c7-7\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Deposits - Interest on Deposits<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-9f1bb5c7-7\" aria-labelledby=\"tab-9f1bb5c7-7\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento de juros sobre conta de dep\u00f3sito e outras disponibilidades.<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-663ca01f\" data-vce-do-apply=\"all el-663ca01f\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-cce33890\" data-vce-do-apply=\"all el-cce33890\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-e6d89bb8\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-e6d89bb8\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-e6d89bb8\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-0baf374e\" data-vce-do-apply=\"all el-0baf374e\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">Brazilian Capital<\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-80a12543\" data-vce-do-apply=\"all el-80a12543\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-0e35ffb1\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-0e35ffb1\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-0e35ffb1\"><div id=\"el-19e8a715\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-19e8a715\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-0\" aria-controls=\"panel-19e8a715-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Stocks<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-0\" aria-labelledby=\"tab-19e8a715-0\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia referente \u00e0 compra ou venda de a\u00e7\u00f5es negociadas no exterior.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">compra e venda de certificados de dep\u00f3sitos de a\u00e7\u00f5es (DRs) no exterior; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">aquisi\u00e7\u00e3o de a\u00e7\u00f5es no exterior para cust\u00f3dia e emiss\u00e3o de programa de Brazilian Depositary Receipts (BDR).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-1\" aria-controls=\"panel-19e8a715-1\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Investment Funds<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-1\" aria-labelledby=\"tab-19e8a715-1\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0px\"><span style=\"font-size: 12pt; font-family: Inter;\">Aplica\u00e7\u00e3o ou resgate em fundos de investimento.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-2\" aria-controls=\"panel-19e8a715-2\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Brazilian Depositary Receipts (BDR)<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-2\" aria-labelledby=\"tab-19e8a715-2\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia, ao exterior, de recursos obtidos com a coloca\u00e7\u00e3o de BDRs em mercado organizado no Brasil.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-3\" aria-controls=\"panel-19e8a715-3\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Debt Securities \u2013 up to 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-3\" aria-labelledby=\"tab-19e8a715-3\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia referente a compra ou venda de t\u00edtulo de d\u00edvida de at\u00e9 360 dias no exterior.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">b\u00f4nus, notes, commercial papers e deb\u00eantures de at\u00e9 360 dias.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-4\" aria-controls=\"panel-19e8a715-4\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Debt Securities - Over 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-4\" aria-labelledby=\"tab-19e8a715-4\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia referente a compra ou venda de t\u00edtulo de d\u00edvida de mais de 360 dias no exterior.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">b\u00f4nus, notes, commercial papers e deb\u00eantures de mais de 360 dias.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-5\" aria-controls=\"panel-19e8a715-5\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Derivatives - Option Premiums and Periodic Adjustments<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-5\" aria-labelledby=\"tab-19e8a715-5\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia referente a negocia\u00e7\u00e3o de pr\u00eamio de op\u00e7\u00e3o e a ajuste peri\u00f3dico de posi\u00e7\u00e3o em contrato futuro ou outros instrumentos derivativos, negociados em mercados organizados no exterior.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-6\" aria-controls=\"panel-19e8a715-6\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Derivatives - Deposit and Withdrawal of Margins, Guarantees, and Collaterals<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-6\" aria-labelledby=\"tab-19e8a715-6\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de valor depositado como garantia em opera\u00e7\u00e3o com derivativos, negociados em mercados organizados no exterior.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">dep\u00f3sito para abertura de conta com corretor no exterior relativa a opera\u00e7\u00e3o em bolsa de mercadorias e futuros.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-7\" aria-controls=\"panel-19e8a715-7\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Loans, Financing, Advances, Lines of Credit, and Financial Leasing - Local or Non-related to Foreign Trade Operations - Up to 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-7\" aria-labelledby=\"tab-19e8a715-7\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento referente a desembolso ou a amortiza\u00e7\u00e3o de opera\u00e7\u00e3o de cr\u00e9dito ou arrendamento mercantil financeiro de at\u00e9 360 dias concedida por residente a n\u00e3o residente.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">financiamento de gastos locais relacionados a com\u00e9rcio exterior.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">o financiamento da exporta\u00e7\u00e3o ou da importa\u00e7\u00e3o em si. (ver Com\u00e9rcio Exterior)<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-8\" aria-controls=\"panel-19e8a715-8\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Loans, Financing, Advances, Lines of Credit, and Financial Leasing - Local or Non-related to Foreign Trade Operations - Over 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-8\" aria-labelledby=\"tab-19e8a715-8\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento referente a desembolso ou a amortiza\u00e7\u00e3o de opera\u00e7\u00e3o de cr\u00e9dito ou arrendamento mercantil financeiro de mais de 360 dias concedida por residente a n\u00e3o residente.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">financiamento de gastos locais relacionados a com\u00e9rcio exterior.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">o financiamento da exporta\u00e7\u00e3o ou da importa\u00e7\u00e3o em si. (ver Com\u00e9rcio Exterior).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-9\" aria-controls=\"panel-19e8a715-9\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Direct Investments - Related to Mergers or Acquisitions<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-9\" aria-labelledby=\"tab-19e8a715-9\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a aquisi\u00e7\u00e3o, por residente, de empresa no exterior ou sua subsequente transfer\u00eancia de titularidade. Registra tamb\u00e9m o aumento ou a redu\u00e7\u00e3o de participa\u00e7\u00e3o societ\u00e1ria de residente em empresa no exterior, envolvendo altera\u00e7\u00e3o no montante total de capital integralizado, quando relacionada a opera\u00e7\u00e3o de fus\u00e3o ou aquisi\u00e7\u00e3o.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">aquisi\u00e7\u00e3o direta de capital em empresa no exterior, j\u00e1 constitu\u00edda, em opera\u00e7\u00e3o e n\u00e3o pertencente ao grupo econ\u00f4mico do investidor residente;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">aumento de capital ou constitui\u00e7\u00e3o de empresa no exterior com o objetivo de adquirir capital em outra empresa no exterior, j\u00e1 constitu\u00edda, em opera\u00e7\u00e3o e n\u00e3o pertencente ao grupo econ\u00f4mico do investidor residente;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">redu\u00e7\u00e3o de capital por venda da empresa no exterior ou por reestrutura\u00e7\u00e3o organizacional; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">transfer\u00eancia de titularidade de empresa no exterior.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">constitui\u00e7\u00e3o de nova empresa no exterior ou aumento de capital relacionados a novos investimentos ou expans\u00e3o dos j\u00e1 existentes, sem opera\u00e7\u00f5es de fus\u00e3o e aquisi\u00e7\u00e3o, de forma direta ou indireta; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">redu\u00e7\u00e3o de capital por encerramento da empresa no exterior.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-10\" aria-controls=\"panel-19e8a715-10\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Direct Investments - Others<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-10\" aria-labelledby=\"tab-19e8a715-10\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente \u00e0 constitui\u00e7\u00e3o de nova empresa no exterior ou ao aumento ou redu\u00e7\u00e3o de participa\u00e7\u00e3o societ\u00e1ria de residente em empresa no exterior, envolvendo altera\u00e7\u00e3o no montante total de capital integralizado, quando relacionados a novos investimentos ou expans\u00e3o dos j\u00e1 existentes.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">constitui\u00e7\u00e3o de nova empresa no exterior, sem objetivo de opera\u00e7\u00e3o de fus\u00e3o ou aquisi\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-family: Inter; font-size: 12pt;\">aumento de capital de empresas no exterior j\u00e1 existentes, sem objetivo de opera\u00e7\u00e3o de fus\u00e3o ou aquisi\u00e7\u00e3o;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">aumento de capital com objetivo de ampliar a capacidade produtiva ou novos projetos da empresa investida (greenfield);<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">redu\u00e7\u00e3o de capital por encerramento da empresa no exterior; e<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">redu\u00e7\u00e3o de capital n\u00e3o relacionada a opera\u00e7\u00e3o de fus\u00e3o ou aquisi\u00e7\u00e3o.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00f5es relacionadas a fus\u00e3o ou aquisi\u00e7\u00e3o de empresas sem envolver altera\u00e7\u00e3o no montante total de capital integralizado.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-11\" aria-controls=\"panel-19e8a715-11\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Deposits<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-11\" aria-labelledby=\"tab-19e8a715-11\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos entre conta de dep\u00f3sito ou de pagamento no Brasil e conta de dep\u00f3sito ou de pagamento no exterior de mesma titularidade do pr\u00f3prio cliente residente ou destinada a constitui\u00e7\u00e3o de dep\u00f3sito judicial, cau\u00e7\u00e3o ou garantia.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">movimenta\u00e7\u00e3o dos recursos referentes a empr\u00e9stimos ou cr\u00e9ditos especiais concedidos por organismos financeiros internacionais ou por ag\u00eancias governamentais estrangeiras a institui\u00e7\u00f5es da administra\u00e7\u00e3o p\u00fablica direta e indireta nas \u00e1reas federal, estadual, distrital ou municipal;<\/span><\/li><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">transfer\u00eancia de recursos de residente mantidos em moeda estrangeira no Brasil, quando prevista pela legisla\u00e7\u00e3o\/regulamenta\u00e7\u00e3o.<\/span><\/li><\/ul><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">dep\u00f3sito para abertura de conta com corretor no exterior relativa \u00e0 opera\u00e7\u00e3o em bolsa de mercadorias e futuros (ver Derivativos \u2013 dep\u00f3sito e resgate de margens, garantias e colaterais); e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">comiss\u00e3o paga sobre garantia e fian\u00e7a banc\u00e1ria (ver Servi\u00e7os Diversos e Outros).<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-19e8a715-12\" aria-controls=\"panel-19e8a715-12\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Others - Brazil's participation in the Capital of International Organizations<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-19e8a715-12\" aria-labelledby=\"tab-19e8a715-12\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos decorrente de aumento ou redu\u00e7\u00e3o de participa\u00e7\u00e3o do governo brasileiro em organismo internacional.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">subscri\u00e7\u00e3o de cotas em organismos internacionais a exemplo do Fundo Monet\u00e1rio Internacional (FMI), Banco Interamericano de Desenvolvimento (BID), Banco Internacional para Reconstru\u00e7\u00e3o e Desenvolvimento (BIRD).<\/span><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-93a72f29\" data-vce-do-apply=\"all el-93a72f29\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-40cd83a0\" data-vce-do-apply=\"all el-40cd83a0\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-1347a0f2\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-1347a0f2\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-1347a0f2\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-52b8fe67\" data-vce-do-apply=\"all el-52b8fe67\"><h2 style=\"text-align: center; margin: 0;\"><span style=\"color: #0a1d6f; font-size: 24pt;\">Foreign capital<\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-dfbba70f\" data-vce-do-apply=\"all el-dfbba70f\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-95205f35\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-95205f35\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-95205f35\"><div id=\"el-bd06d774\" class=\"vce vce-faq-group-container accordeon-finalidade vce-faq-group-fill-color--empty vce-faq-group-fill-hover-color--empty vce-faq-group-border-color--ba-51-51-51-0-15 vce-faq-group-border-hover-color--empty vce-faq-group-shape--rounded vce-faq-group-icon-color--b-0-207-217 vce-faq-group-icon-hover-color--b-10-29-111 vce-faq-group-title-color--b-51-51-51\" data-vce-do-apply=\"all el-bd06d774\" data-vce-faq-group-auto-close=\"true\"><div class=\"vce-faq-group\" role=\"tablist\"><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-0\" aria-controls=\"panel-bd06d774-0\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Stocks<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-0\" aria-labelledby=\"tab-bd06d774-0\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a compra ou venda de a\u00e7\u00f5es.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-1\" aria-controls=\"panel-bd06d774-1\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Markets - Investment Funds<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-1\" aria-labelledby=\"tab-bd06d774-1\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom: 0;\"><span style=\"font-size: 12pt; font-family: Inter;\">Aplica\u00e7\u00e3o ou resgate em fundo de investimento.<br><br><\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">aplica\u00e7\u00e3o ou resgate em fundo m\u00fatuo de investimento em empresas emergentes e fundo de investimento imobili\u00e1rio.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-2\" aria-controls=\"panel-bd06d774-2\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Market - Depositary Receipts (DR)<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-2\" aria-labelledby=\"tab-bd06d774-2\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Ingresso de recursos obtidos com a venda de certificados de dep\u00f3sito (Depositary receipts \u2013 DR) no exterior.<\/span><\/p><br><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><br><br><ul style=\"padding-left: 8px;\"><br> \t<li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">ingresso de recursos de investidor n\u00e3o residente para aquisi\u00e7\u00e3o e cust\u00f3dia de valores mobili\u00e1rios no Brasil com o objetivo de lan\u00e7ar programa de DR para negocia\u00e7\u00e3o no exterior.<\/span><\/li><br><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-3\" aria-controls=\"panel-bd06d774-3\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Market - Domestic Securities<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-3\" aria-labelledby=\"tab-bd06d774-3\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a compra ou venda, por investidor n\u00e3o residente, de t\u00edtulos emitidos e negociados no Brasil.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">t\u00edtulos negociados sob o amparo dos arts. 1\u00ba e 3\u00ba da Lei 12.431, de 2011; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">deb\u00eantures negociadas em mercados organizados.<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/p><ul style=\"padding-left: 8px;\"><li style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">t\u00edtulos de coloca\u00e7\u00e3o privada.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-4\" aria-controls=\"panel-bd06d774-4\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Market - Securities in the Foreign Market - Up to 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-4\" aria-labelledby=\"tab-bd06d774-4\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a coloca\u00e7\u00e3o, recompra ou amortiza\u00e7\u00e3o de t\u00edtulo de at\u00e9 360 dias emitido no exterior por residente.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">b\u00f4nus, notes e commercial papers de at\u00e9 360 dias.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-5\" aria-controls=\"panel-bd06d774-5\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Market - Securities in the Foreign Market - Over 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-5\" aria-labelledby=\"tab-bd06d774-5\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a coloca\u00e7\u00e3o, recompra ou amortiza\u00e7\u00e3o de t\u00edtulo de mais de 360 dias emitido no exterior por residente.<\/span><\/p><br><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><br><ul style=\"padding-left: 8px;\"><br> \t<li><span style=\"font-size: 12pt; font-family: Inter;\">b\u00f4nus, notes e commercial papers de mais de 360 dias.<\/span><\/li><br><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-6\" aria-controls=\"panel-bd06d774-6\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Market - Derivatives - Option Premiums and Periodic Adjustments<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-6\" aria-labelledby=\"tab-bd06d774-6\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a negocia\u00e7\u00e3o de pr\u00eamio de op\u00e7\u00e3o e a ajuste peri\u00f3dico de posi\u00e7\u00e3o em contrato futuro ou outros instrumentos derivativos, negociados em mercado organizado no Brasil.<\/span><\/p><br><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><br><ul style=\"padding-left: 8px;\"><br> \t<li><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a negocia\u00e7\u00e3o de pr\u00eamio de op\u00e7\u00e3o e a ajuste peri\u00f3dico de posi\u00e7\u00e3o em contrato futuro ou outros instrumentos derivativos, negociados no Brasil, sob o amparo da Resolu\u00e7\u00e3o 2.687, de 2000.<\/span><\/li><br><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-7\" aria-controls=\"panel-bd06d774-7\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Market - Derivatives - Deposit and Withdrawal of Margins, Guarantees, and Collaterals<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-7\" aria-labelledby=\"tab-bd06d774-7\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de valor depositado como garantia em opera\u00e7\u00e3o com derivativos.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">dep\u00f3sito para abertura de conta no Brasil relativa \u00e0 opera\u00e7\u00e3o em bolsa de mercadorias e futuros.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-8\" aria-controls=\"panel-bd06d774-8\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Financial and Capital Market - Others<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-8\" aria-labelledby=\"tab-bd06d774-8\" aria-hidden=\"true\"><p style=\"line-height: inherit; margin-bottom:0\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a opera\u00e7\u00f5es no mercado financeiro e de capitais que n\u00e3o se enquadrem nas categorias descritas anteriormente.<\/span><\/p><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-9\" aria-controls=\"panel-bd06d774-9\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Loans, Financing, Advances, Lines of Credit, and Financial Leasing - Local or Non-related to Foreign Trade Operations - Up to 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-9\" aria-labelledby=\"tab-bd06d774-9\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento referente a desembolso ou a amortiza\u00e7\u00e3o de opera\u00e7\u00e3o de at\u00e9 360 dias concedida por n\u00e3o residente a residente.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">bridge loans \u2013 adiantamentos por conta de empr\u00e9stimos de at\u00e9 360 dias;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00e3o com organismos internacionais de que o Brasil seja membro;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">t\u00edtulos de at\u00e9 360 dias de coloca\u00e7\u00e3o privada no Brasil, n\u00e3o negoci\u00e1veis em mercado organizado; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">ingresso ou pagamento para financiamento de at\u00e9 360 dias para gastos locais associados \u00e0 importa\u00e7\u00e3o.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-10\" aria-controls=\"panel-bd06d774-10\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Loans, Financing, Advances, Lines of Credit, and Financial Leasing - Local or Non-related to Foreign Trade Operations - Over 360 days<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-10\" aria-labelledby=\"tab-bd06d774-10\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Pagamento ou recebimento referente a desembolso ou a amortiza\u00e7\u00e3o de opera\u00e7\u00e3o de mais de 360 dias concedida por n\u00e3o residente a residente.<\/span><\/p><p><span style=\"font-size: 12pt; font-family: Inter; font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">bridge loans \u2013 adiantamentos por conta de empr\u00e9stimos de mais de 360 dias;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00e3o com organismos internacionais de que o Brasil seja membro;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">t\u00edtulos de mais de 360 dias de coloca\u00e7\u00e3o privada no Brasil, n\u00e3o negoci\u00e1veis em mercado organizado; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">ingresso ou pagamento para financiamento de mais de 360 dias para gastos locais associados \u00e0 importa\u00e7\u00e3o.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-11\" aria-controls=\"panel-bd06d774-11\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Direct Investments - Related to Merger or Acquisition <\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-11\" aria-labelledby=\"tab-bd06d774-11\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente a aquisi\u00e7\u00e3o de empresa no Brasil por n\u00e3o residente, ou sua subsequente transfer\u00eancia de titularidade. Registra tamb\u00e9m o aumento ou a redu\u00e7\u00e3o de participa\u00e7\u00e3o societ\u00e1ria de n\u00e3o residente em empresa no Brasil, sem envolver altera\u00e7\u00e3o no montante total de capital integralizado, quando relacionada a opera\u00e7\u00e3o de fus\u00e3o ou aquisi\u00e7\u00e3o.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\"><span style=\"font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">aquisi\u00e7\u00e3o direta de capital em empresa no Brasil, j\u00e1 constitu\u00edda, em opera\u00e7\u00e3o e n\u00e3o pertencente ao grupo econ\u00f4mico do investidor n\u00e3o residente;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">aumento de capital ou constitui\u00e7\u00e3o de empresa no Brasil com o objetivo de adquirir capital em outra empresa no Brasil, j\u00e1 constitu\u00edda, em opera\u00e7\u00e3o e n\u00e3o pertencente ao grupo econ\u00f4mico do investidor n\u00e3o residente;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">redu\u00e7\u00e3o de capital por venda da empresa no Brasil ou por reestrutura\u00e7\u00e3o organizacional;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">investimento em cons\u00f3rcios e sociedades em conta de participa\u00e7\u00e3o relacionados a opera\u00e7\u00f5es de fus\u00e3o e aquisi\u00e7\u00e3o; e <\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">transfer\u00eancia de titularidade de empresa no Brasil<\/span>.<\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\"><span style=\"font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">constitui\u00e7\u00e3o de nova empresa no Brasil ou aumento de capital relacionado a novos investimentos ou expans\u00e3o dos j\u00e1 existentes, sem opera\u00e7\u00f5es de fus\u00e3o e aquisi\u00e7\u00e3o, de forma direta ou indireta; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">redu\u00e7\u00e3o de capital por encerramento da empresa no Brasil.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-12\" aria-controls=\"panel-bd06d774-12\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Direct Investments - Others<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-12\" aria-labelledby=\"tab-bd06d774-12\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos referente \u00e0 constitui\u00e7\u00e3o de nova empresa no Brasil ou ao aumento ou redu\u00e7\u00e3o de participa\u00e7\u00e3o societ\u00e1ria de n\u00e3o residente em empresa no Brasil, envolvendo altera\u00e7\u00e3o no montante total de capital integralizado, quando relacionados a novos investimentos ou expans\u00e3o dos j\u00e1 existentes.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\"><span style=\"font-weight: bold; font-style: normal;\">Inclui, entre outros:<\/span><\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">constitui\u00e7\u00e3o de nova empresa no Brasil, sem objetivo de opera\u00e7\u00e3o de fus\u00e3o ou aquisi\u00e7\u00e3o;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">aumento de capital de empresa j\u00e1 existente no Brasil, sem objetivo de opera\u00e7\u00e3o de fus\u00e3o ou aquisi\u00e7\u00e3o;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">redu\u00e7\u00e3o de capital n\u00e3o relacionada a opera\u00e7\u00e3o de fus\u00e3o ou aquisi\u00e7\u00e3o;<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">investimento em cons\u00f3rcios e sociedades em conta de participa\u00e7\u00e3o n\u00e3o relacionados a opera\u00e7\u00e3o de fus\u00e3o e aquisi\u00e7\u00e3o; e<\/span><\/li><li><span style=\"font-size: 12pt; font-family: Inter;\">aumento de capital com objetivo de ampliar a capacidade produtiva ou novos projetos da empresa investida (greenfield).<\/span><\/li><\/ul><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\"><span style=\"font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">opera\u00e7\u00f5es relacionadas a fus\u00e3o ou aquisi\u00e7\u00e3o de empresas sem envolver altera\u00e7\u00e3o no montante total de capital integralizado.<\/span><\/li><\/ul><\/div><\/div><div class=\"vce-faq-group-item\"><div class=\"vce-faq-group-item-heading\" role=\"tab\" id=\"tab-bd06d774-13\" aria-controls=\"panel-bd06d774-13\" aria-expanded=\"false\" aria-selected=\"false\"><h3 class=\"vce-faq-group-item-heading-title\">Deposits<\/h3><div class=\"vce-faq-group-item-icon\"><\/div><\/div><div class=\"vce-faq-group-item-content\" role=\"tabpanel\" id=\"panel-bd06d774-13\" aria-labelledby=\"tab-bd06d774-13\" aria-hidden=\"true\"><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\">Transfer\u00eancia de recursos relativa a dep\u00f3sito ou retirada em conta no Brasil de titularidade de n\u00e3o residente ou destinada a constitui\u00e7\u00e3o de dep\u00f3sito judicial, cau\u00e7\u00e3o ou garantia.<\/span><\/p><p style=\"line-height: inherit;\"><span style=\"font-size: 12pt; font-family: Inter;\"><span style=\"font-weight: bold; font-style: normal;\">N\u00e3o inclui:<\/span><\/span><\/p><ul style=\"padding-left: 8px;\"><li><span style=\"font-size: 12pt; font-family: Inter;\">comiss\u00e3o paga sobre garantia e fian\u00e7a banc\u00e1ria (ver Servi\u00e7os Diversos e Outros).<\/span><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-section\"><div class=\"vce-section-inner vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-62ebfa9b\" data-vce-do-apply=\"all el-62ebfa9b\"><div class=\"vce-content-background-container\"><\/div><div data-vce-element-content=\"true\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-7a9b1ee5\" data-vce-do-apply=\"all el-7a9b1ee5\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-4eadf62c\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-4eadf62c\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-4eadf62c\"><div class=\"vce-button--style-basic-container vce-button--style-basic-container--align-center\"><span class=\"vce-button--style-basic-wrapper vce\" id=\"el-56de1926\" data-vce-do-apply=\"margin el-56de1926\"><a class=\"vce-button vce-button--style-basic vce-button--style-basic--border-round vce-button--style-basic--size-medium vce-button--style-basic--color-b-10-29-111--b-0-207-217 vce-button--style-basic--hover-color-b-0-207-217--b-10-29-111\" href=\"https:\/\/www.rendimento.com.br\/wp-content\/uploads\/2023\/10\/finalidadesdecambio-informacoesauxiliares-rendimento.pdf\" title=\"\" target=\"_blank\" data-vce-do-apply=\"padding border background  el-56de1926\" data-vce-animate=\"vce-o-animate--fadeInDown\" rel=\"noopener\">See here for the other fields to make up your Exchange Options<\/a><\/span><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-cf25de78\" data-vce-do-apply=\"all el-cf25de78\" data-vce-animate=\"vce-o-animate--fadeInDown-xl vce-o-animate--fadeInDown-lg vce-o-animate--fadeInDown-md vce-o-animate--fadeInDown-sm vce-o-animate--fadeInDown-xs\"><p style=\"text-align: center; line-height: 1; margin: 0;\"><span style=\"font-size: 8pt;\"><em><span style=\"color: #737373;\">*Source: Bacen auxiliary notes and Rendimento e Cota\u00e7\u00e3o content.<\/span><\/em><\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Exchange OptionsExchange OptionsPlease find below the Exchange Options that are available for your international transfer operations.Foreign TradeExport \u2013 Advance Receipt \u2013 pre-shipment Up to 360 daysPagamento ou recebimento por exporta\u00e7\u00e3o de mercadorias, financiadas ou n\u00e3o. Inclui, entre outros:exporta\u00e7\u00e3o \u00e0 vista;exporta\u00e7\u00e3o financiada com recursos do Banco Nacional de Desenvolvimento Econ\u00f4mico e Social (BNDES), do Programa de [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-vc.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-241539","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exchange Options | Banco Rendimento<\/title>\n<meta name=\"description\" content=\"Exchange OptionsExchange OptionsPlease find below the Exchange Options that are available for your international transfer operations.Foreign TradeExport \u2013\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rendimento.com.br\/en\/exchange-options\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exchange Options | Banco Rendimento\" \/>\n<meta property=\"og:description\" content=\"Exchange OptionsExchange OptionsPlease find below the Exchange Options that are available for your international transfer operations.Foreign TradeExport \u2013\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rendimento.com.br\/en\/exchange-options\/\" \/>\n<meta property=\"og:site_name\" content=\"Banco Rendimento\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/bancorendimento\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-25T14:06:42+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@BancoRendimento\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"39 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/en\\\/exchange-options\\\/\",\"url\":\"https:\\\/\\\/www.rendimento.com.br\\\/en\\\/exchange-options\\\/\",\"name\":\"Exchange Options | Banco Rendimento\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/#website\"},\"datePublished\":\"2024-07-25T13:42:47+00:00\",\"dateModified\":\"2024-07-25T14:06:42+00:00\",\"description\":\"Exchange OptionsExchange OptionsPlease find below the Exchange Options that are available for your international transfer operations.Foreign TradeExport \u2013\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/en\\\/exchange-options\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rendimento.com.br\\\/en\\\/exchange-options\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/en\\\/exchange-options\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.rendimento.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Exchange Options\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/#website\",\"url\":\"https:\\\/\\\/www.rendimento.com.br\\\/\",\"name\":\"Banco Rendimento\",\"description\":\"Um banco sob medida\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rendimento.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/#organization\",\"name\":\"Banco Rendimento\",\"alternateName\":\"Rendimento\",\"url\":\"https:\\\/\\\/www.rendimento.com.br\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rendimento.com.br\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/avatar-rendimento.png\",\"contentUrl\":\"https:\\\/\\\/www.rendimento.com.br\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/avatar-rendimento.png\",\"width\":697,\"height\":697,\"caption\":\"Banco Rendimento\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rendimento.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/bancorendimento\\\/\",\"https:\\\/\\\/x.com\\\/BancoRendimento\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Exchange Options | Banco Rendimento","description":"Exchange OptionsExchange OptionsPlease find below the Exchange Options that are available for your international transfer operations.Foreign TradeExport \u2013","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rendimento.com.br\/en\/exchange-options\/","og_locale":"en_US","og_type":"article","og_title":"Exchange Options | Banco Rendimento","og_description":"Exchange OptionsExchange OptionsPlease find below the Exchange Options that are available for your international transfer operations.Foreign TradeExport \u2013","og_url":"https:\/\/www.rendimento.com.br\/en\/exchange-options\/","og_site_name":"Banco Rendimento","article_publisher":"https:\/\/www.facebook.com\/bancorendimento\/","article_modified_time":"2024-07-25T14:06:42+00:00","twitter_card":"summary_large_image","twitter_site":"@BancoRendimento","twitter_misc":{"Est. reading time":"39 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.rendimento.com.br\/en\/exchange-options\/","url":"https:\/\/www.rendimento.com.br\/en\/exchange-options\/","name":"Exchange Options | Banco Rendimento","isPartOf":{"@id":"https:\/\/www.rendimento.com.br\/#website"},"datePublished":"2024-07-25T13:42:47+00:00","dateModified":"2024-07-25T14:06:42+00:00","description":"Exchange OptionsExchange OptionsPlease find below the Exchange Options that are available for your international transfer operations.Foreign TradeExport \u2013","breadcrumb":{"@id":"https:\/\/www.rendimento.com.br\/en\/exchange-options\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rendimento.com.br\/en\/exchange-options\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.rendimento.com.br\/en\/exchange-options\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.rendimento.com.br\/"},{"@type":"ListItem","position":2,"name":"Exchange Options"}]},{"@type":"WebSite","@id":"https:\/\/www.rendimento.com.br\/#website","url":"https:\/\/www.rendimento.com.br\/","name":"Banco Rendimento","description":"Um banco sob medida","publisher":{"@id":"https:\/\/www.rendimento.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rendimento.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rendimento.com.br\/#organization","name":"Banco Rendimento","alternateName":"Rendimento","url":"https:\/\/www.rendimento.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rendimento.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.rendimento.com.br\/wp-content\/uploads\/2024\/10\/avatar-rendimento.png","contentUrl":"https:\/\/www.rendimento.com.br\/wp-content\/uploads\/2024\/10\/avatar-rendimento.png","width":697,"height":697,"caption":"Banco Rendimento"},"image":{"@id":"https:\/\/www.rendimento.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/bancorendimento\/","https:\/\/x.com\/BancoRendimento"]}]}},"_links":{"self":[{"href":"https:\/\/www.rendimento.com.br\/en\/wp-json\/wp\/v2\/pages\/241539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rendimento.com.br\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rendimento.com.br\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rendimento.com.br\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rendimento.com.br\/en\/wp-json\/wp\/v2\/comments?post=241539"}],"version-history":[{"count":3,"href":"https:\/\/www.rendimento.com.br\/en\/wp-json\/wp\/v2\/pages\/241539\/revisions"}],"predecessor-version":[{"id":241549,"href":"https:\/\/www.rendimento.com.br\/en\/wp-json\/wp\/v2\/pages\/241539\/revisions\/241549"}],"wp:attachment":[{"href":"https:\/\/www.rendimento.com.br\/en\/wp-json\/wp\/v2\/media?parent=241539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}