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</topic><topic id="http://tesjmu.stm.jus.br/tesjmu/vocab/?tema=5252"><instanceOf><topicRef xlink:href="#term"/></instanceOf><baseName><baseNameString>INVESTIMENTO</baseNameString></baseName>  <occurrence>    <instanceOf>      <topicRef xlink:href="#scope-note"/>    </instanceOf><baseName><baseNameString><![CDATA[ <p align="justify">Art. 12 - &sect; 4&ordm; Classificam-se como investimentos as dota&ccedil;&otilde;es para o planejamento e a execu&ccedil;&atilde;o de obras, inclusive as destinadas &agrave; aquisi&ccedil;&atilde;o de im&oacute;veis considerados necess&aacute;rios &agrave; realiza&ccedil;&atilde;o destas &uacute;ltimas, bem como para os programas especiais de trabalho, aquisi&ccedil;&atilde;o de instala&ccedil;&otilde;es, equipamentos e material permanente e constitui&ccedil;&atilde;o ou aumento do capital de empr&ecirc;sas que n&atilde;o sejam de car&aacute;ter comercial ou financeiro.&nbsp;<small><strong><a href="http://legislacao.planalto.gov.br/legisla/legislacao.nsf/Viw_Identificacao/lei%204.320-1964?OpenDocument">LEI N<sup>o</sup>&nbsp;4.320, DE 17 DE MAR&Ccedil;O DE 1964.</a></strong></small></p> ]]></baseNameString></baseName>  </occurrence></topic>  <association>    <instanceOf>      <topicRef xlink:href="#broader-narrower"/>    </instanceOf>    <member>      <roleSpec>  <topicRef xlink:href="#narrower"/>      </roleSpec>      <topicRef xlink:href="#http://tesjmu.stm.jus.br/tesjmu/vocab/?tema=5252"/>    </member>    <member>      <roleSpec>  <topicRef xlink:href="#broader"/>      </roleSpec>      <topicRef xlink:href="#http://tesjmu.stm.jus.br/tesjmu/vocab/?tema=2976"/>    </member>  </association></topicMap>