LRF (Aula 37) Disponibilidades de Caixa e Empresas Controladas pelo Setor Público (Arts. 43 e 47)

Want to help the channel grow and get more free videos? And also get access to the class slides? Subscribe and subscribe to the channel! This is very important to maintain our project! =) https://www.youtube.com/sponsor_chann... Contact: [email protected] Instagram: diegojacques_ Cash Availability Art. 43. The cash availability of federal entities will be deposited as established in § 3 of art. 164 of the Constitution. § 1. The cash availability of the social security systems, general and specific to public servants, even if linked to specific funds referred to in arts. 249 and 250 of the Constitution, will be deposited in an account separate from the other available funds of each entity and invested under market conditions, observing the limits and conditions of protection and financial prudence. § 2. The investment of the available funds referred to in § 1 is prohibited in: I - state and municipal public debt securities, as well as in shares and other securities related to companies controlled by the respective federal entity; II - loans of any nature to policyholders and to the Government, including their controlled companies. Companies Controlled by the Public Sector Art. 47. A controlled company that enters into a management contract establishing performance objectives and targets, as provided by law, shall have managerial, budgetary, and financial autonomy, without prejudice to the provisions of item II of § 5 of art. 165 of the Constitution. Sole Paragraph. The controlled company shall include an explanatory note in its quarterly financial statements, stating: I - the supply of goods and services to the controlling company, with their respective prices and conditions, comparing them with market rates; II - funds received from the controlling company, for any reason, specifying the amount, source, and destination; III - the sale of goods, provision of services, or granting of loans and financing with prices, rates, terms, or conditions different from those prevailing in the market.