ࡱ> 5@bjbj22XX886^D F L (fhhhhhh$RqX   @ p\ \ \ @f\ f\ 2\ * P=jl :"D0,4 ( \ \ Nota Tcnica do Ncleo Tributrio da OCB n 03/2007 Assinatura Digital obrigatria para as Cooperativas. Em nosso dia-a-dia comum necessitarmos comprovar a autenticidade de um documento e atribu-lo um valor, seja atravs de uma assinatura caneta, seja atravs de um carimbo, seja atravs de um selo de autenticao, enfim. No "mundo eletrnico", cuja principal influncia a internet, tambm precisamos de meios de autenticao e comprovao. a que "entra em cena" dois conceitos muito importantes: o de assinatura digital e o de certificao digital. Assinar documentos faz parte da rotina de qualquer pessoa, at daquelas consideradas analfabetas que, nesse caso, fazem uso da impresso digital de um de seus dedos. Para obter uma assinatura digital necessrio procurar uma entidade que faa esse servio, isto , deve-se procurar uma Autoridade Certificadora (AC). Uma AC tem a funo de verificar a identidade de um usurio e associar a ele uma chave. Essas informaes so ento inseridas em um documento conhecido como certificado digital Um certificado digital contm a chave pblica do usurio e os dados necessrios para informar sua identidade. Esse certificado pode ser distribudo na internet. Com isso, uma pessoa ou instituio que queira comprovar a assinatura digital de um documento pode obter o certificado digital correspondente. Ao utilizar a Certificao Digital, pode-se ter a certeza de estar fazendo uso da mais moderna tecnologia de segurana para proteger as informaes pessoais e da cooperativa. Hoje, a certificao Digital considerada uma ferramenta de segurana extremamente eficaz, garantindo a integridade das informaes que trafegam na Internet e identificao da origem e do destino. A MP 2.200-2, de 24/08/2001, garante validade jurdica aos documentos assinados eletronicamente com os Certificados Digitais emitidos no mbito da ICP-Brasil. (Fonte: SRF) Existem seis certificadoras no Brasil para se adquirir o certificado digital, sendo que, cada instituio pode ter requisitos e custos diferentes para a emisso, uma vez que cada entidade pode emitir certificados para finalidades distintas. Acesse os sites abaixo para obter informaes sobre como adquirir a certificao digital: Secretria da Receita Federal ( HYPERLINK "http://www.receita.fazenda.gov.br" www.receita.fazenda.gov.br); Serasa ( HYPERLINK "http://www.serasa.com.br" www.serasa.com.br); SERPRO ( HYPERLINK "http://www.serpro.gov.br" www.serpro.gov.br) Caixa Econmica Federal ( HYPERLINK "http://www.caixa.gov.br" www.caixa.gov.br ) CertiSign ( HYPERLINK "http://www.certisign.com.br" www.certisign.com.br) Conforme Instruo Normativa 696/06, a partir desse ano, a Declarao de Informaes Econmico-Fiscais da Pessoa Jurdica (DIPJ 2007), relativa s cooperativas, dever ser apresentada com a assinatura digital da declarao, mediante a utilizao de certificado digital. Sua entrega ser entre o perodo de 2 de maio a 29 de junho de 2007. A no-apresentao ou apresentao da declarao aps o prazo fixado, ou a sua apresentao com incorrees ou omisses, acarretar as cooperativas multas de no mnimo R$ 500,00 (quinhentos reais). At o ano de 2006 a assinatura digital na DIPJ era opcional, porm a partir desse ano passa ser obrigatria, por isso, orientamos as cooperativas a procurarem obter as assinaturas digitais, atreladas ao certificado digital, o mais rpido possvel. Pois, se for deixado para os ltimos instantes, pode no conseguir devido o grande procura. Visto que, todas as pessoas jurdicas tributadas com base no lucro real ou arbitradas tero a mesma obrigatoriedade. Braslia, DF., 04 de Maio de 2007 Edimir Oliveira SantosEvandro Scheid NinautAnalista Tributrio da OCB/SESCOOPGerente de Mercados da OCB/SESCOOP  5l   2  # ' :  0 C c w "3H01<=cdevwzӸӧӸӊ|j|#jhI/*OJQJU^JmH sH hI/*OJQJ^JmHsH!jhI/*OJQJU^JhI/*0JOJQJ^J!jhI/*OJQJU^JjhI/*OJQJU^JhI/*5OJQJ\^JhI/*OJQJ^J#hI/*5>*CJOJQJ\^JaJ hI/*5CJOJQJ\^JaJ(5l5 $ U zk4zb|Eghi$dd[$\$`a$$`a$$ & Fdd[$\$a$$dd[$\$`a$ $dd[$\$a$ IJK_`b 2[nغwwbRwEEhI/*5OJQJ\^JhI/*0JOJQJ^JmH sH )jThI/*OJQJU^JmH sH hI/*OJQJ^JmH sH hI/*0JOJQJ^J!jhI/*OJQJU^JjhI/*OJQJU^JhI/*OJQJ^JhI/*OJQJ^JmHsHhI/*0JOJQJ^JmHsH#jhI/*OJQJU^JmH sH )jhI/*OJQJU^JmH sH hI/*jhI/*UmHnHuhI/*CJOJQJ^JhI/*OJQJ^JhI/*5OJQJ\^JiMQkdy$$IfF0" t644 laQkd-$$IfF0" t644 la$dd$If[$\$a$$dd[$\$`a$,1h/ =!"#R$% FmYM96]f6cJFIFHHC     C   " }!1AQa"q2#BR$3br %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz w!1AQaq"2B #3Rbr $4%&'()*56789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz ?S(((((((((((PHP2@݀dgUhRcMǧ_%&_u1u캿*3tGSX+!/'}dvxLMVQwfZΊLvDܝUUx{?'k"ǹ)u#k'WѾ<.FHdXTV48=ôn/l_o"v+$q #Ք?V%>hEYx)enHϴ_woC# ̛NqL]Do/1eXT8K<IֽR[IV +C"nΣO^jj՟1>Gx&;hH;9ijOQEnȺ*H\PW5rKtY9}d-r_5{?7Hineio%L?d+.tψLxJa8i* \=GoFϛ~|^j4_ʙ"=V؝ŎZV(x0D<[lm{̌鎕`zRRxCzb$imCWЂTLR2W-HKs;hT {:ѣtH(4QEQEQEQEQEQEQEQEQEQEQEQEQEQEQE8#0$8#O/#s(5jw x· )Ue.זjڔ.;ZLו|TܛUNiǖ*(MB(((̉ꧡa>KJ+H^Y"a#xJvVc-dFBn=X wV9\t,# {<+BIy/:IE K\QEQEQEQEQEQEQEQEQEQEQEQEQHN(sMv ^uo]-2@֝2pۨ4ヷi7 S7efXoHu=2R4P*_gճ®&wCp:i +Π(34ZV6QIOS$/O>E7MnG/`[7CHy>&$61zdƱUxF˲H5%Kyy%+%8Oe?hSWm#G`:oL%EinYG {}jºL~ךvG (*F(*~0+2:_RaTS*b*ӨjM}݅j'F$+p(Lh=k~$u-^[@={i~(I[L }KU,vOS]8z^kZDy“Q՝Gɣ\@7rj9C{m{Ral`5QcDAUe^亿 KҌ;/ǩ%-fvQ@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@ι搷5%MG[&hy[BS+I`RRVzn#&owίWŭᭌfVo.M_2UOR<;6-Z~&M.E5q [.rG |M߈5{n5-J;K(|JU?NH]pT髷U QsF`J.ns_"{xm{gN8yZOG͡5[ɼ&]L?Tg8#n*~_ e[f\40]'` M}<"JuP%Sͤao {9u~q >xRA[HW; r] og#8yϮӥw4>Z1U[%y${tpTpiWϜ> _;BJW, >kF+;8W|QG5w"f>ekxL+p3> Ooͥ| ͳr0~G 05.sƦ&5r_hsrƒ5IItZXǎSRCJˣYd5QQS1n( _ h_ 4VP ӷM;(}I'tk/imVV(a]5{W9=?`cIt/6W-?o=Gע]W%ؾL#p'e *`sk?Aȶed](YI/;PM}%FE5_5FϪ`5UwIK#yy8vp+[QW/ѫs*wJfQ_'-&E0})r+#ῇ.5fȶ F^G?u{rIBU$WodcViENns,|)y[Z0YZiO3ӰHOeׄ4[k,[7L>xb끂I8'q|#FSKB .G\IITWZQ0woО6֪EiQ^iAEPEPEPEPEPEPEPEPEPEPEPE%-FNVWXA,pI4Ȭ-yEjY$V?h\i|6;."TLH u6EVy؜RhCY׊:NNj>$qz$1<$:ffl]1dA+cF,?[i@8B(N,4|04}|WWyf#J2񊫖cJE~1iGA^eĞP$y&IVճEY!1֠nOC2jqҹω7SM`}1~g6:'8 4.R^^-6 dݾqG8#@"cq&K l=^Gzw]ZلJwQK<RU#9jz^S՗4q`u}B*do' ոҿmOL-JYGJ*1b(G^2Uu fgg9JROU ?k5(AU?p?uo~Ҟ2֭[Y-az2Tk|Ur4sL~WJԟ2nݑQ_s('z&mLzu> ?k AN+hz,hy3Bs^u_6E7zu܇09g%ztRJ0Wl毈IY#[7]#ᗆn5fCoi̓s4\@'AE46>fH㗨㌌ .ƯAozd;<92n @Nr2g  DPJr.,}ӧW3Լi7:V "^[wXd-QH(((((((((((r,N1A95|}*@zSibǕ}ԃ%VJ(^4)vs5;^.h7\jAZF~:t'FmA֓miGkin8aQGj|=RJM?yqrf$WhzVժ]*pW\;M׫K](=cđ˚1^B.-%e"ٔx /YGCѦ}[/vQ\L>#eXb0qv=j8jR^h;w4i o9 =쩻8*G 8K(ַq8F4pp8>+O/BM֑`:=وQE|4źqK _L|BY;|OeȾ\j1/ DUA.pv +(,-!aqƊQ@WQSTujWQO>FySpN;2'ho %LqI&|cV [Hּsinᶚ5@=}muh~٬qVMT<5>8:q˕kfyۥM6[N,VHR{]|Ce-VEiiJ표ԓr@!mR|d t[jxIJI׺sⳜ¦.NR]{#ժY;(73B&HJ1]*ݏÂױ^ 5w-{X^g hZck8*}#W.c18:2q);Y-0yU4jǙ[jos>xYwO+EEow7Z#H|א8]ָjg֓6u+SBR]R QڬZM}&PGA5ńWUTrNRTЮ}u:F21:Ӵ sttQ_p'*C3ƾY%z1ԏF}oi^&5{l-!t6oSmŭƑr:.Qpn>u-od|n/17[BW_xZJZ xާ?9}^?XLΎx-U3/l|O I7 Y@n9@E$8L+&:Xek'$qQUTz/^X`{P: y[FBEQEQEQEQEQEQEQEQEQEQEQE3857+Z8v6i}y XcnF8Nz.P_;Ugl3xWI`a=ϣ^׬ܛM&U)^w6?ٟY^W#i'/є1؊t®c՗=CҀ#q+OjR wR3\ϋ|R,zJ Uv' yys3ԇ/<̎O{j H[Elj58 knLZ󇕕!GR»|]xE/E- .g+Z)1Stb08eEN^R K.$gc+ N[[mc a@~cq<ل!5g/Ee{uؽu6QZF$UP8bo b?^}T)a'?G8 $yuϙQNi&X#,S^3Ѽ7p?oxʎ LH#Pws^uRd!;.p2*Lb^ڡ~ӪDwWGO BҤo#奉f H3#<9?x>+j/Mn58ኟ8 2W6 ;L|-pI$T8+."Z%=L&]G Z{d-rQEQEQEQEQEQEQEQEQEQEQEQEE+-3R ~qk&?8+T|l7']OkwGWF}"P~Qgƽ6_R7c9z+ك J=Ɂ˾y";=r  x7OdBKt*$eH85ז@cyznu8'5>BJ(QE3U`G5`Js\½7Nj;j4մӮ&ϖyV=wqʶ:!{y)k1ǜ'W!ʭ(myUĪ[HEyݟPe1VXWK iB"0w 2+zԣ H6£QO8k8LF"J4}䣸+NW5o_4W~yN4b*4w9$Vv =eۻ*-tkAQpi!fUeyuss> 130z~U V :)X<j 39u$^=#S<c:cC}+LrQQ[~m;M^C $ywį# 7}}SahUa߅#"D֦I+zt󓓞gkpqW1wǕNye܎vOv;Òb%=C1={q]F[-yv drz~HP*pZ)}aa?x=z],*ع9k#cDӗNHSZJ:R*ޝG`,%QV)ٻԘWpQ@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@ Q̂HTIlK\~|kw5 zYV"6_J`׊~?gih-hϲHVi#z< #;m+׌o)c`( rOSӮV䗼u>[Yug[[^c)VP #ڤ xMϩSWC ( )2)h1=sA]IwDžt8ksҌkr.shJu%NJQz<~v x1Fc^8FEҏyǑn$َ><#yjŠ+IV-4ˋdǀ? `I/pNiuEuNWO pT?}ӭT BQ^pPFVϛZU!QE}iQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQ隺}B;qp@$`<֍j$M٣X5b$񇇢]٘>bֺ xEtkD%Xsi_Ny`8"|8׌PgD8iVe62?^4Glϝ4ZscQv1$^XxE5ipCyczҿntX̲n>(<::iGJ]Q5}U!FoGIRvϦkd)ԭY߰2)Cm9Êq]]#oYUL?3=ꉵ+u%h=K\Oz;xKfkМuO=Ex !lj -Uk~!EF.n5K^nʥޫ0k=(i_;2kl'hmMLc"X UB}>v S qil~? |+B} vy+^$W&o[IJ1Mڳ%])9$(眪HhJI-|)f_,O/b!F*MJy_-Rƾ65I-p>=t[^a-*$c)8{=H|uNst%VP_vS a0pR~zgGIưCb`"L(cCpcp} L4DWX 2nZͫ>2U1TgOTRr5fʕ`Q x5B/^J2H%/n΢!' 3vnt{8R2_e^cSt亽6M/dE[UP:TNi ~F:PEWH((((((((((((((((((RS\r?q|>|'-=nZ8)tXF0a髳xa6}?h$5ZH^$(Vb|_(w,0kWz="ќgb71G'}rYbpSd{(ڹ?ZM#jnՏҝg Kfx'TMpCi?ME~x^ɰIj?K4*ׅ Sz|ecӞ'|wU_7׋)yH ht܋,~?QXp^ף*9xf@n =/=ZV\YNFFRElt|IGmUu/ k%Zb9 {WYxKkEiDvO#|N07%=诼0ٕ:j PG |M];]eDq)F2IIi+P5@oO4% =V!n_ߴWľ97>ѝIۥ7XT~~2T|qWwRLw.ǩ,y& T:ϕvxX4-53[_S;eX822Ti|?,?4|;鄎dcΧzORpstf8?z|Q? [oyL&ƒ-$D{|'9[\qH %oD@.a}&'A]࡟E"E/'%s3GkKI)Ѣ###U %x 3?|%L[kV:ՙ8Uϡ*N1_ >+xm jmL7,l|::C~ ^|qS4Jr2IT:0+X{ŞWMY(P(((((((((((((({}M[Q4YFd/B5t8={nk >])c3"I#S_}Mo}O͜OkhxwAF|&kB;h"䑂$Yx''mJ5eK"7UzQF}a*M,|kx8u7,5Rfmn$D6{mRѵL7}̖NJIu"f4> hS^ֺ4:ey i:'O\xnUEaC#;5yRqsE5~1G׊(éF~,|]_&WӥMZF1y'_;R+YEῇ7/gS2)uP탐YPZ'ûuYUhd*FH#F0 /KDXlL";I>Lk$ihۥݏ}Q>>+Jjī? d=쉽mLfAcU aHFw!I'7@Xc9g͏+Ÿ S^qYu1Vw 5?kO_ _ǐl%3R=O?Ł_7Jxsל05 }>c̳5ʨlm=@'$/NK|~.]itWY|ɂ1#?w9~@~#ؽP5|MQ_Qݝm /Y6n۝3WV)xlˏ˨>B3ž ׎<]zV &bJ\HPXgv5tK0.d*ϓ5u]7=79_۩7o> k-/u)VI!Iz('$䞵W|ig Y[Vk[yH.pcX20A>y[MGCR9ƽzdӏK5>OUC/|FmݪޣCi7+ 4ع 2Fea$|v͎ٯo~>DO)`B?oTEGpQ"KcnbFђTurwG;'CO}ŭ)YWn䀓3~9ϯҰ?_;o L m]?SfTοڞ5Zۼq;׫x/ e]Hem}Ђ©k 8>ΰ֎p˱oS'IB6{$Vљ$@$ Sw_ϨxⅲDDbIU3pz6?p8Ov/ fIrZ#;F=Wxt*Og ƛ cE 0W/֋WuAy^DZ8e YO>HFROSpR\ck2R^BdMN x#1&<غz)1/It}kDފO.O\sļ S_pG&l ̇wC Ƿ潗'oOww7FFmnXzz֗ŏ ]៊;`%]X$V5X8kjՍLSnœTtW?/\?_?9o 3l"ϒx,;*?_ؤRiW_@di#uu*3; lD0mjeS1MY|U煿*W%|V[VMQRMA4|>k6ڏukko-Gv*2Ēpps_d'u]S<$]>Ę|sY.~qfd[3т9Y.5%%v|!_~,kx^;Y4kzMe_E9!8pX䃎wD񿇼Gaziw6QtAWa]v5V<@|)菩$O\^_b 'S,ulxNhc-oqNi3jF ȴy)1Va}UXp[7j#Xu[㶕w#,ÐA3/U^qq^̷<2e#h~\3W9 ȩz ]h`]J[_cy˻1SѶ>Z6C=d,ŀ.HYxa-RfړK{k m~ToR#Ez>I]xXx{Ԗy EHme+7qZֿ{_Fǭ335<m ωCzfڥvzW9>xK/:^'q, HĠV$BI0Ҽ Dd 3[Y3%H'!A.E_U]:DActĿ|VLYh<;B(&'b;c(/ق҉&HaP(S{S!BԦ@a͖cFdY )=vF քՏoO>[i.nX}Yֿ<lj? !\E^ͨGqu])?a]|1]z&g࿇$2\K{J޼I!L{ ஍x]8d?=ܠXv\ $|V (f? MGA0 ڥv큐y<}h3moJc"kS6 >q~nǭ&7D7CommLl?L R Pr)|R,t GX ??W!h$ʌT 4\V?J?><@-\bn5(c$`+T 2A?ty _|j"t9-gUݱh cV>]躇/q-m&]$1Mv5cO_> xGyMZD]'ۅsk 7/Hk:=ٶ&ٖIchăZ 4<{o ^2sHckCj>\@yYxj>.ҼM .HKia$F?w>2HRP~+x'Zz.L&ǗayE瑶6`ǯa]%录7$)wF dO޿~|"'o7įj2@fHd,Ms,᳷ s;Y7WAo,^ቛ(ye,?`+;>9tmz|ZeS|į$u|P}|;7hCli\ā-۔l!G9_ÿ ʿ .Mv!4|E)m)xQZ_T}[Þ.DR. IndRʼ(X4 k K-Itв1*\[Ohciyy~oZM)6ே/ I Q1FbI>\F % N|~>&(s7 p^ QQgn@m h~'<Z4Hu衷K*XV txoY֗HA_jh9'6͍yaygr+/")Md\,}so?48u=> .nRf1G nUP f :י|m< &]\мc,26mkhTRB_/O?eߋ>eƚXn&|8g_>*l>ͮoK:FGt3MHS_lG<+} ~<hp_8V2CF{2AJ7Z|9xH ϳWGs6Bl;n |[= OOK'ԡYnBۑTYT>/|p`0x_G>I- t%bB̃8y/Oeߋ=n0.7_g#~ &Ô]~%S:޻xG4kGh5;C2Te$`{>|WxX]W?GZjvv5;"P,o ވ;k^UU^7FӦMu5 ;h#DLqߞIp7t+iXuT&|\>?ѼW7P]jgBCb5wcrv@Sq_?so_g7[]GL ,8Vm>ˇZR&;<ޛd[g 0g%V>[>xZSGxXThG Mit?:e֋|,m#cn7w.N"ϋ2vQWŶ+դ>PImod4lYe>~-k&X$(6& '}(LM_\ExCS(VkhyUbX~&xO:޻G4kG1j6WKm*ey H'/ٗωxPxK_vFp@y#!oU$_v8|WamNnlS- R&;>2a胸GF_^2{<M/ "bLU*!1n09#o6qj[Uem^Dvɒ.Ccy"9QN<~Sx#_!5y+YPVr<1 ~zA9 fF;y'ռa(x+XwϾymܪrXU@;Wr]I~g~i-`d5bڿ8xJ55ˈklwl܎@fDCGzd[Ýs bLje <_'Id]|$<TM qrt?V툼F/[7ݟߏHՠdHn/c`h!wyR8d+EĖg4؟QGWXnT  W? G{-?^ Դ hSAtltI=Ԟjm'r\?];~h: ik`El+pzq_X2g>~ x{L5s\fkc""bb9b9dXO7&mȝO1Z6crq`[~_?P0MsՉEGa"],u\=)s{Z'W3~x/5W %#ገͺ5E䁚Kc??q]CxkIQX(UVeu(1AB:Ԥ\fUGUνe}Ṡ[dL$,I vU@_[/Ju{sĢo-牭YUXa>h'MVė$)vEdqeI䜒O|,Uែt.-<$yw8$ < О  [ɲ{i@ I`A9ܿKZh3[\4 r"^Kq.fb~$MCOl#}̱K4 "z8* O8c_N~a+I,VKVK Č+)X|%BWt٘g;I|Zmamcg[FJ#EUP:VXw >|>'=sUs-w)2Yfny |3ᖏg [Ėr]hb9tpÐʬ=uj-3ſgؿժMCP/"QIfHƛA!IrvkMs>&T{/x%ԇ;ՊFi$v#g0aT-{|aht&6vUHcR Q3u41_&7z!MJ9]=.m" , n]1]Wa_xo>[joPxH"0' c:)YϔSu⯇^]ֱH5ٰD}Q,i18evuZ/ tO_e:N#@UeGBeeR qwE*| _x?ks6gy$I0 HUUN" (QG=O3?uL[ѮIk6 J .uh3'«_ku>-JmV Un`H㍂q}bpy9w(bfoQ nd9.,MfR+C$V׼]!fU-} Jm)1OzO6j.V3X0eH c<xE𭟛si6鰛Ek X+c|}bԣ5>f!]BΠv rx]zORUk[&8`\jvƟyk )Y3>XwUK 6'Y/2HTnKx&/5r:t,a_xoZo]MBY7I"L0 \'瑏" Ť tqū:%yI-]JRFk<;ZcQk:[ڍ⽤n+TVpkЂ2+(s3BsCXϲy}=~<sI6d/κak<3n.4|sc(ù|<7W4zX_3$R$܎ Ăa+_~#-eK/vգխ$ĻܰH⾩ώ Z|qL!dt٘g;I$n>e]s٠F:C؍Ȥq: X!SFJFIF,,C   (1#%(:3=<9387@H\N@DWE78PmQW_bghg>Mqypdx\egcC//cB8BccccccccccccccccccccccccccccccccccccccccccccccccccW&" }!1AQa"q2#BR$3br %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz w!1AQaq"2B #3Rbr $4%&'()*56789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz ? ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ($inIzKBiES(Bp2zPQ5)AS(5J2{#)WI|4U3[g1NnCi92x:hERQN]Fr>hs5ÿ ]@vTRҥ7=b-QH((((((((((((((((((((((B@'i+̫ qPI漌Fm{~,5m3TtWW R=I4Q\()A#"kT3ԋpWe,~"ҿ&>[Fڱ3Ͼ]At^9+Fl$dYr(FYsAȥeVm^/O#/R߫l}@+p_Oj ڊGRUX@_S*1)9ޟÑ6E[V Jסb3qj(1 ( ( ( ( }i5.~jg`Y5^WS{v q~K TQEIQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQER1ڤӤ ncTu5YCJB1Xj2mBKOSIE-Т(( M6󨮮FOE6#gsNVRrt/_m@ez8$GaN}:J-ڭz.?U9d@$;ZrXVFTC̘>Kt+Nnx^թ[Ԓ<%գSE QE`z$(eYڿzT-ڴ_*t8zaEVg`ʡW#54}U+2 ( (-.;i_DLu~39Kx^Asp?NWjV[%R ~ (;((((((((((((((()($I8V!VvjL8?j90jZ(:'W"ׁ^S\3! I#G!Kq!裭CkÓ1c42c$sE5i^a?^dT~ƀI5nZEɏ Z0^H*5 b!$c}Rmy3*sQVw[.|_J-o\4rGM0.9Ъ} nc [Q- FQQEXUU*"+ɾ9TEWЙU[dǢZj.NΥXҏ4,rǢyEӭ pwyZVڎ9NUUd_QEfvQ@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@U39aRK_=z-叩Z+TӷBNtQEECW~k!zqgS܎(6 ( GuD, ZsŲ~iUQWf5{8jދe_kg\UnSPFޚӌ-4Rm.޿CQ핇fhu&X<yq"g;T v8U40Lf{ 6/g EkgH_pz E.gqҤǗaER5 ( )?AjDS]lZ˹.In[VGL66e&I桹|-GZzC]Bڡވ䩈J\4v,R9?Cڬ[ZGn2>g=\5,qh*ŸC§|ҫ{QPuQ@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@RZZ(+0o@?r!Vj a̯ZCۏSKw(6 ( x T]Gsbj2R0ph (#ʈcSMɏnYM$cΗaSS= QE&EPs9DyvG,1OROsBGoK7;^aER4 )AjtW[T\+lS jZZpe*ZC'6ĥ''SPE; ktMEzI^lviyjTv^9?*(TPv~|s#Iy$nn*N)G ER4 ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ()c/Ofo@O:jjob"'QHGD|Z}P$QE ( (+&x9`Yg6d2u>+-QERIziѩUlM(MXXuɩ@`+ӣTEЬ1T/lSRQ^  :wݙ6R3RXRjڔjv¦V]-UN݋dFv^QwڿZ81\{ם4?XED{bpUHNU@E. @ˆ_S]~fSOuQ^aEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEP[Ӱ.pAUBh3PNd'vou^oXETAEPEPEPEPLiT\daE`xfFʼ d|VM}Pzi?Ï[S_?N+sMT ԔWu<%ɱ` RLy1uQk.Wc2jqnݪuRPVJ>Iڒr~_籡-P8ӿTQy8KX08)CJ1}ދ-Q"~s2F"N\F6#ӷO飅GX{_ *!s*q{x}+ b5=MIEtƜT"w (AEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPEPT-_-%^wUFN.ʵՏ,ኖ?$ nEqj7}G|rhiY]w_41ꐷȫ)qiIܤ(G$K5or9Ϧ[ܟC5v9-L=*S3ӏd_u*Bn3ͨg(6? ('$d%&=DvpTT=E+^cROf) (f 2iT-wl q> wl q>O<{!ܚE`*A((`Ln5ϫI[Z*Z?ةUc撒{1)QEEQ@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@ʈz-ayqps,Gp?*v%NZEym7cqX&ݒQZj6jeu8Ov9B3ve֖ד\wT^Xԭ.87ckON+}g%'޻0+I[ɞ ռg_'e\lx:1&ٮDDހvx]؎n>?mӿ?~?t{8iږcbӰիt8TD{9)p~l+ҭ9Pw'EG}Eq{spO+W)9;x2'p D$9VH|j׋SN.|\U*nP&xt#Y{Tk#h1=kUMz>A$LUqLdLH=RBsP͂91Q\x:TP0OOG0,nzaqbiXfJA_SV[G-SlG.oG5:uq)XOP5WRD[=A\t\%Ab]ܽY;ҽ ؘKM#э3D7Z+?_DQǖzS$QR }\t^=m/aG"4n)A$hvr= b:]Llo4 ~b, G^Ƌj00zNͽei9|,YJ1V08 RF [٣d>l<=vy،,KUql5sc!O#ۡY?NQVZI]\B-4`zZMZ"?s5FAt}~ri%cNQIMF{Ib_@ A`k/RE`!d=AzDӘaeU)tsfZ]ez6=*)}F}:S%~ӕ9G]˹&CNDЮ9?r4Wz_ڳ®Ywo(^JEI ϵp7)Y*ov$ ]}F Ho;I[fC:׭JxySNRݞ *I{ďpzUz#>z/"qiSihy$I+ĮUWQk[\ V8-EE DnxlTT A0=K /dLk6ֶ2Uck#lF>uk c ױY_w?ZFu]Z4*Vv-hPveۏ1> (Y *{#ޭMR8.稢 +{&x*ׯB AO#ӡ{Zj|ֿHe|l=0[h30NU]u+G)o ­IEޒJIYQLaEPEPEPEPEbxQxz$h$Ep$A'oVYck6Co$PMBYb2Tڝ@Q@k 1#=/э_(KtF(2ߘ U927տՋ]hr#&y#hC^z+O6i]Ȩ/3D1XZsy?Y1Q*``'' )Ng+:Pض[?Y/,'o~$cn^~ m# zV"-_}W=hYEi[s1/AZ?Ȉ-mc!I'<ӥo#R9h9#n[hk[hP}ɺFWƢµߘ ԬktS@I,;W󏧭fFO A\]z[*Zu< VAjMܣA#n3Z4BvpPQESYUAQ@Sꤊ;RrQi1nDɐ4m1XFQFv䴧ذ 2VXr $Z了iwpAX6kFХTPG F:<7}KR<-|Ljʮ0z&g'XBU$U*%W"t?\mԜ{Bv䴧ذ ӤfP2I<YZRz]}! }XVUT*;UȕV^k:]ZqܕFkX1UNUh“-V]>c38UY;F oiYJ9oc,=)eaZI1*ihsy__eVDqC+$TTVvy.ې%=ˑ$F$;rTqs ׯu:, aV4V|^mkp@< {k񎯣j-LsLya7㩠>%tͺr?1\̾%mz̈́"Űsf|[]:)~F8 N8*̶VԏnL= o@=׊[| rBʹ<Ma v,d(B<2y&mڨԖ%T@F2}c- *Huk}rOՠX(X0lx+]擫[lM, TI?KfLV\4gʓOr?Yo]Vnv63PCujVveܺn ^x(|?mw6v+gjԟCw6Կ]^<X>? "R eulQ\aK }qޠ|owvn&ub,èP;q[WNkK[fqq89^v\/o"׊]X2mW;A;z{5ӵq V=۞ɼMy|U!r*HrN^3ҽf<\uq}RPa<gT_*c\Hb| }}?r?9EDXt ]狼Eok%V5|c>Gw1e}^r0O>(X\1mhs4xVsu1#*kk>*Qo5$<*GryK]σLX89?ՙuMv8X:>=?4u{oi)MS×Fui ;܀I:±񶳩ZK s_*"FډݎO''Z.W"&2ň9>zv4xJD -g\d9@98Y4~8bX;_󊫮Ȭ)J0kPա ? 뚮 ח[Ae!Yr:Ks^2!ϵy|bYpXp:Q=FЦg"~[6$z`뚞H!$'\TRRIEz@o\J&e\&Z%.$Nҹ9* u_6ۼ/ X` POiWtq$7`@γ'޵ekwZzEvND=@=U-aJȝ&3r>U:ޝAgwF.̣cx-|)~T>79}?C\$-XB,-dmO]"mg4JZ80d`rj>)x>5<5, qʅ2;p9MB~ %դ.r>kvtS] 1'֤t;-\W[pʱv1O7X9?ExUnb;ម2GN |EBhGf,r:yu*ݷJ ( ( ((EeC/Ўk:-E #+~w5'dak@wMkcu]i'KhBˌG4[V#g2͓@lM06g[Hʮر'u+B<1WKszck`èGN=V+x đ8)Eq\ič+n_͏tA+;k,t`HUѦsHҮ VK}7µh+H1{+}#1f#'ZQ@zցcy?nYfBXae"(jQ@PhdrO+_Pu;Vf;NG>EPmƝ˻9<ٵ5OMq7*2q$fmȖLP9,JhZ$RGdF <֕x/B3F',Uot1V/in D`?*ծs^+@ q$Q€6,-7[l 6GW6euqCV}Ι= {B_>)q@qٯB;fű8‘Ϊ}dvwLԢ11k'UdQwe?O<9kN^T`HU_Ƶ~ohZAmwH,F ldߠ7 >d0ڨX¾'+^cgV]dFGP 24(_h+wgs%3*Ɵ7MԚd|z[4Pn_[tYajL[-L*1mA(MGºf봑;xv_5[3upyټ3Q-Qf%T@Vր6 |'*l7'{kEUa$2nQc { {Đ% 滭7:6v.`-*lot-TӢ7qOR>{]0h>cd-]+R((4F}>ռ3kז߾Ҵy|;occf=? ע1|1#UdPteq?RZd>No\g Ԣ(ˤXϥǦ4TUs 0zY -RɑJg% &{kEG?=1PӴp,y8(BsW i-\,FC$+fn{x2ڕwmʆ>LSZKjIddQ~(ƺvz R'*\ s \4OX|o@$Q3pr{?Z[NH}G֚e(OI}>([xvaY⳥.,Am"dJBIEQHKMʇ`'ޡt  <5EcitIA;ng\cMF* !~h((((((((((ox] (`n0EO5ךOuKK~ebjk$óǪI%R!68;wo$E ûc'JxO5-IC# /¢픺ÝVZV,KϊQ+CD@=2Xx[lc0ƹxCIb.I| "+q/?/Ҁ=>?ܱ#*q i:/?XMpu g?Z{/5FnѴs-7#Y {/DgVKJ& +뎿Y7RLKdoA(SM Υ kyO ,!@z_{Ko G3,Q ~x?L+l5;KDή0:}yuC7"=6y?Lڀ,A9Dp\'O_xIrEE <l`Vb ixLڴ>hd⿭EX#{gyhnu9Ti .|/a`xI?Z_ OwQD~$H=CUJ JAmt-I&]cmb!,*)5JM?S"GY`VTU=C:b!;YcV ^n1'\8EG]N? kQjșC*A€7|; '^mes0`.gIaW>QEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEU{+mB@DySm`I&z+4M7H DYǵX;H-wM}MX eB"uS𾋧'eR 39S7ע3uML$MBh>c.EhFk *zN2o5W?hG`̥#=;O;,̈*We 8z(?U4gзqgs]0asW viڋk(A,qnO&I.]Tjoh `M9:(XomdM6䌏Mokh pݹMh@GMޛqZ7]d,n1ԕ1U(aiɧAI+GC I7J4Ϸ|oٳ>( /V{kk6rcx'OBf }gc#h ZnaFak!ɫQ@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@DyK www.receita.fazenda.gov.bryK Fhttp://www.receita.fazenda.gov.br/DyK www.serasa.com.bryK 4http://www.serasa.com.br/DyK www.serpro.gov.bryK 4http://www.serpro.gov.br/DyK www.caixa.gov.bryK 2http://www.caixa.gov.br/DyK www.certisign.com.bryK :http://www.certisign.com.br/J$$If!vh55#v:V F t65J$$If!vh55#v:V F t65@@@ NormalCJ_HaJmHsHtH\@\ Ttulo 1$$dd@&[$\$a$5CJOJQJ\aJ >A@> Fonte parg. padroXi@X  Tabela normal :V 44 la ,k@, Sem lista @U@@ Hyperlink7>*B*S*Y(ph3fR^@R Normal (Web):B*OJPJQJ^JphFV@F HyperlinkVisitado >*B* ph:@": Cabealho  C"4 @24 Rodap  C"&5l5$Uzk4 z  b | Eghi0000000000 0 0 0 0 00000000 0 0 0 0 0 0@00 i  0 < d v   J _ XXXXX  /XR$M96]f6cuY.&R$؍Ȥq: X!SFBC@ 0(  B S  ?$ (  f  C (AOCBnova"`f  C (ASescoop"`T#T _Hlt162096246 _Hlt162065274 _Hlt162065275 _Hlt162065386 _Hlt162065387 _Hlt162065425 _Hlt162065426 _Hlt162065541 _Hlt162065542 ~ ~   P P @@@@@@@@@     Q Q 4 : z z QSi edimir.santos edimir.santos edimir.santos edimir.santosevandro.ninaut edimir.santos edimir.santos edimir.santos edimir.santos SESCOOP / MG'ch^`.hdd^d`.h4 L4 ^4 `L.h^`.h^`.hL^`L.htt^t`.hDD^D`.hL^`L.'I/*eOi@\NP@UnknownGz Times New Roman5Symbol3& z Arial7&  VerdanaI& ??Arial Unicode MS"qj붦j붦R R !R24d 3QH?eO~Em nosso dia-a-dia comum necessitarmos comprovar a autenticidade de um documento e atribu-lo um valor, seja atravs de uma edimir.santos SESCOOP / MG Oh+'0 ,DP\l    Em nosso dia-a-dia comum necessitarmos comprovar a autenticidade de um documento e atribu-lo um valor, seja atravs de uma m nedimir.santos-ddimdimNormals SESCOOP / MG-d2SCMicrosoft Word 10.0@G@?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`acdefghiklmnopqrstvwxyz{|~Root Entry FDfjlData b1TablejWordDocumentSummaryInformation(uDocumentSummaryInformation8}CompObjn  FDocumento do Microsoft Word MSWordDocWord.Document.89qRoot Entry F^ nData b1TablejWordDocument s de uma Ttulo@H _PID_HLINKS_AdHocReviewCycleID_EmailSubject _AuthorEmail_AuthorEmailDisplayNameA(H http://www.certisign.com.br/T http://www.caixa.gov.br/YEhttp://www.serpro.gov.br/YDhttp://www.serasa.com.br/w}#http://www.receita.fazenda.gov.br/ Incluso de material no portal!francisco.goncalves@ocemg.org.brFrancisco GoncalvesSummaryInformation(uDocumentSummaryInformation8pCompObjn  FDocumento do Microsoft Word MSWordDocWord.Document.89q՜.+,D՜.+,h hp|  G/A Em nosso dia-a-dia comum necessitarmos comprovar a autenticidade de um documento e atribu-lo um valor, seja atrav  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`acdefghiklmnopqrstvwxyz{|