MEDIDA PROVISÓRIA Nº 1471-026, DE 22 DE NOVEMBRO DE 1996. Medida Provisória - Institui a Taxa de Juros de Longo Prazo - Tjlp, Dispõe Sobre a Remuneração Dos Recursos do Fundo de Participação Pis-pasep, do Fundo de Amparo Ao Trabalhador, do Fundo da Marinha Mercante, e da Outras Providencias.
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Institui a Taxa de Juros de Longo Prazo - TJLP, dispõe sobre a remuneração dos recursos do Fundo de Participação PIS-PASEP, do Fundo de Amparo ao Trabalhador, do Fundo da Marinha Mercante, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte Medida Provisória, com força de lei:
A partir de 1º de dezembro de 1994, o Banco Central do Brasil divulgará a Taxa de Juros de Longo Prazo - TJLP, apurada de acordo com o disposto nesta Medida Provisória e em normas a serem baixadas pelo Conselho Monetário Nacional.
A TJLP será calculada a partir da rentabilidade nominal média, em moeda nacional, verificada em período imediatamente anterior ao de sua vigência, dos títulos da Dívida Pública externa e interna de aquisição voluntária.
As normas a que se refere o art. 1º, in fine, a serem baixadas pelo Conselho Monetário Nacional, disporão, dentre outros aspectos, sobre:
I - período de vigência da TJLP, observado o prazo mínimo de três meses;
II - prazos mínimos para enquadramento dos títulos como de longo prazo;
III - especificação dos títulos da Dívida Pública interna e externa que servirão de base para cálculo da TJLP;
IV - o prazo do período de apuração da rentabilidade a que se refere o caput do art. 2º;
V - as proporções em que a rentabilidade nominal média em moeda nacional de cada título será considerada no cálculo da TJLP.
Parágrafo único. O Conselho Monetário Nacional, observada a legislação em vigor, poderá estabelecer outras hipóteses de aplicação da TJLP, além das previstas nesta Medida Provisória.
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