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</topic><topic id="http://tesjmu.stm.jus.br/tesjmu/vocab/?tema=5253"><instanceOf><topicRef xlink:href="#term"/></instanceOf><baseName><baseNameString>INVERSÃO FINANCEIRA</baseNameString></baseName>  <occurrence>    <instanceOf>      <topicRef xlink:href="#scope-note"/>    </instanceOf><baseName><baseNameString><![CDATA[ <p align="justify"><small><strong><a href="http://legislacao.planalto.gov.br/legisla/legislacao.nsf/Viw_Identificacao/lei%204.320-1964?OpenDocument">A</a>rt. 12 -&nbsp;</strong></small>&sect; 5&ordm; Classificam-se como Invers&otilde;es Financeiras as dota&ccedil;&otilde;es destinadas a:</p>
<p align="justify">I - aquisi&ccedil;&atilde;o de im&oacute;veis, ou de bens de capital j&aacute; em utiliza&ccedil;&atilde;o;</p>
<p align="justify">II - aquisi&ccedil;&atilde;o de t&iacute;tulos representativos do capital de empr&ecirc;sas ou entidades de qualquer esp&eacute;cie, j&aacute; constitu&iacute;das, quando a opera&ccedil;&atilde;o n&atilde;o importe aumento do capital;</p>
<p align="justify">III - constitui&ccedil;&atilde;o ou aumento do capital de entidades ou empr&ecirc;sas que visem a objetivos comerciais ou financeiros, inclusive opera&ccedil;&otilde;es banc&aacute;rias ou de seguros.&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=5253"/>    </member>    <member>      <roleSpec>  <topicRef xlink:href="#broader"/>      </roleSpec>      <topicRef xlink:href="#http://tesjmu.stm.jus.br/tesjmu/vocab/?tema=5148"/>    </member>  </association></topicMap>