DECRETO Nº 79459, DE 30 DE MARÇO DE 1977. Institui o Fundo de Participação Social - Fps, Como Subconta do Fundo Pis-pasep.
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DECRETO Nº 79.459, DE 30 DE MARÇO DE 1977.
Institui o Fundo de Participação Social - FPS, como subconta do Fundo PIS-PASEP.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o Artigo 81, item III, da Constituição,
DECRETA:
Art. 1º Fica instituído, como subconta do Fundo PIS-PASEP, criado conforme disposições da Lei Complementar nº 26, de 11 de setembro de 1975, o Fundo de Participação Social - FPS, destinado à realização de investimentos sob a forma de ações ou debêntures conversíveis.
Art. 2º O Banco Nacional do Desenvolvimento Econômico, na qualidade de principal aplicador dos recurso do Fundo PIS-PASEP, observará, nas aplicações relativas ao FPS, o disposto do Decreto número 76.342, de 26 de setembro de 1975.
Parágrafo único. No exercício fiscal com inicio em julho de 1977, os recursos do PIS-PASEP destinados pelo BNDE ao FPS corresponderão a até 5% (cinco por cento) do total das novas aplicações, elevando-se esse valor para até 10% (dez por cento) no exercício seguinte.
Art. 3º - Nas aplicações relacionadas com o FPS, o BNDE, sem prejuízo da análise dos aspectos de natureza econômica e financeira dos empreendimentos, atenderá apenas as empresas que, estatutariamente, nos termos da Lei nº 6.404, de 15 de dezembro de 1976, destinem, peção, revogadas as disposições em conto, do lucro líquido de cada exercício à distribuição de dividendos.
Art. 4º - O presente decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 30 de março de 1977; 156º da Independência e 89º da República.
ERNESTO GEISEL
João Paulo dos Reis Velloso
RET01+++
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