<!doctype html>
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<head>
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<meta charset="UTF-8">
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<meta name="viewport" content="width=device-width, initial-scale=1">
<title>Formação Apigraf 2026 | Controlo de Gestão para PMEs</title>
<style type="text/css">
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width:100% !important;
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padding-top:9px !important;
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padding-bottom:9px !important;
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padding-bottom:0 !important;
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padding-top:9px !important;
padding-bottom:9px !important;
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padding-right:18px !important;
padding-left:18px !important;
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padding-right:18px !important;
padding-bottom:0 !important;
padding-left:18px !important;
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.mcpreview-image-uploader{
display:none !important;
width:100% !important;
}
} @media only screen and (max-width: 480px){
h1{
font-size:36px !important;
line-height:125% !important;
}
} @media only screen and (max-width: 480px){
h2{
font-size:30px !important;
line-height:125% !important;
}
} @media only screen and (max-width: 480px){
h3{
font-size:26px !important;
line-height:150% !important;
}
} @media only screen and (max-width: 480px){
h4{
font-size:22px !important;
line-height:150% !important;
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font-size:14px !important;
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line-height:150% !important;
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.lowerColumnHeaderContainer .mcnTextContent,.lowerColumnHeaderContainer .mcnTextContent p{
font-size:16px !important;
line-height:150% !important;
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line-height:150% !important;
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.footerContainer .mcnTextContent,.footerContainer .mcnTextContent p{
font-size:14px !important;
line-height:150% !important;
}
}</style><!--[if !mso]><!--><link href="https://fonts.googleapis.com/css?family=Noticia+Text:400,400i,700,700i" rel="stylesheet"><!--<![endif]--></head>
<body style="height: 100%;margin: 0;padding: 0;width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--
-->
<!--[if !gte mso 9]><!----><span class="mcnPreviewText" style="display:none; font-size:0px; line-height:0px; max-height:0px; max-width:0px; opacity:0; overflow:hidden; visibility:hidden; mso-hide:all;">#somostodosgraficos</span>
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<!--
-->
<center>
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<img align="center" alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/5e93201d-e870-4cd8-c8b8-81e63ea2d594.png" width="564" style="max-width: 2025px;padding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" class="mcnImage">
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<tbody><tr>
<td class="mcnImageContent" valign="top" style="padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<img align="center" alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/0d934ee1-7253-23e1-32fa-f58cc0cf350e.png" width="338.4" style="max-width: 2038px;padding-bottom: 0px;vertical-align: bottom;display: inline !important;border-radius: 0%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" class="mcnImage">
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<tr>
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<!--[if (gte mso 9)|(IE)]>
<table align="center" border="0" cellspacing="0" cellpadding="0" width="600" style="width:600px;">
<tr>
<td align="center" valign="top" width="600" style="width:600px;">
<![endif]-->
<table align="center" border="0" cellpadding="0" cellspacing="0" width="100%" class="templateContainer" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;">
<tr>
<td valign="top" class="bodyContainer" style="background:#transparent none no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0px;padding-bottom: 0px;"><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnFollowBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody class="mcnFollowBlockOuter">
<tr>
<td align="center" valign="top" style="padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnFollowBlockInner">
<table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnFollowContentContainer" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td align="center" style="padding-left: 9px;padding-right: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table border="0" cellpadding="0" cellspacing="0" width="100%" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnFollowContent">
<tbody><tr>
<td align="center" valign="top" style="padding-top: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<table align="center" border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<tbody><tr>
<td align="center" valign="top" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<!--[if mso]>
<table align="center" border="0" cellspacing="0" cellpadding="0">
<tr>
<![endif]-->
<!--[if mso]>
<td align="center" valign="top">
<![endif]-->
<table align="left" border="0" cellpadding="0" cellspacing="0" class="mcnFollowStacked" style="display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
<tbody><tr>
<td align="center" valign="top" class="mcnFollowIconContent" style="padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
<a href="https://us.list-manage.com/FDWXkJQgzYS?e=2ef8735660&c2id=187e001b61c231074e726e0e9d51e8ff&m=mSoeT6I2OPFtfQtaQZvF5jDUqfUaaqzQ6_ZqzY0qccKTxFFJWwmQ1kIGubel" target="_blank" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><img src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-facebook-96.png" alt="Facebook" class="mcnFollowBlockIcon" width="48" style="width: 48px;max-width: 48px;display: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"></a>
</td>
</tr>
</tbody></table>
<!--[if mso]>
</td>
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<h3 class="null" style="display: block;margin: 0;padding: 0;color: #1F2F38;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;font-size: 36px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;text-align: center;"><strong>FORMAÇÃO APIGRAF 2026<br>
Controlo de Gestão para PMEs</strong></h3>
<div style="text-align: center;"><strong>Transforme Informação em Decisões que Aumentam Resultados</strong><br>
<strong>Formação Intensiva | 4 Sessões (22 e 29 de setembro; 6 e 13 de outubro)| Aplicação Prática Imediata</strong><br>
<br>
\U0001f552 4 sessões de 3h30 - 9h30m às 13h00m<br>
\U0001f3af Exclusivo para empresários, gestores e quadros de PME<br>
\U0001f4ca Orientação<em> prática, aplicada à realidade empresarial</em></div>
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<strong>\U0001f50e Porque É Este Programa Diferente?</strong><br>
Depois de compreender os fundamentos financeiros, surge o verdadeiro desafio:
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong>Como usar os números para melhorar resultados todos os meses?</strong></li>
</ul>
Empresas bem geridas não dependem de intuição.<br>
Dependem de controlo da gestão.<br>
\u2714 Sabem onde ganham dinheiro<br>
\u2714 Sabem onde perdem margem<br>
\u2714 Sabem antecipar tensões de tesouraria<br>
\u2714 Sabem decidir com confiança<br>
O Controlo de Gestão é o sistema que permite isso.<br>
Sem controlo, não há estratégia.<br>
Sem indicadores, não há decisão sólida.<br>
<br>
<em>Este programa foi concebido para empresários, que querem <strong>elevar o nível de gestão da sua PME</strong>.</em><br>
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<strong>Estrutura do Programa</strong><br>
<br>
1ª Sessão \u2013 22 de setembro: <strong>Controlo de Gestão: O Sistema Nervoso da Empresa</strong><br>
\U0001f3af <strong>Objetivo:</strong> Implementar um sistema simples e eficaz de controlo numa PME.<br>
<strong>O que vai aprender:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Diferença entre contabilidade e controlo de gestão</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Porque a maioria das PME decide com base em dados insuficientes</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como definir KPIs financeiros e operacionais realmente relevantes</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como transformar o orçamento num verdadeiro plano de ação</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como analisar desvios e agir rapidamente</li>
</ul>
<strong>Aplicação prática:</strong><br>
Construção de um mini-sistema de controlo com 10 indicadores críticos.<br>
<div align="center">
<hr align="center" size="0" width="100%"></div>
\U0001f539 2ª Sessão \u2013 29 de setembro: Custos, Margens e Rentabilidade Real<br>
\U0001f3af <strong>Objetivo:</strong> Descobrir onde a empresa realmente ganha e perde dinheiro.<br>
<strong>O que vai aprender:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Estrutura correta de custos (fixos, variáveis, diretos, indiretos)</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Cálculo rigoroso da margem de contribuição</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Rentabilidade por produto, cliente e canal</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como decidir aceitar ou recusar encomendas</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Impacto real dos descontos na margem</li>
</ul>
\U0001f449 Muitas PME faturam muito\u2026 mas lucram pouco.<br>
<strong>Aplicação prática:</strong><br>
Análise real de margens e identificação de produtos/clientes deficitários.<br>
<div align="center">
<hr align="center" size="0" width="100%"></div>
\U0001f539 3ª Sessão \u2013 6 de outubro: Tesouraria, Ciclo Financeiro e Controlo de Crédito<br>
\U0001f3af <strong>Objetivo:</strong> Melhorar liquidez e reduzir risco financeiro.<br>
<strong>O que vai aprender:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como funciona o ciclo financeiro da PME</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Impacto dos prazos de recebimento e pagamento</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como calcular e interpretar:
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Cash Flow operacional</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Necessidades de Fundo de Maneio</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Cobertura de juros</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Liquidez corrente</li>
</ul>
</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como criar uma política eficaz de crédito a clientes</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Estratégias modernas de cobrança preventiva</li>
</ul>
<strong>Caso prático:</strong><br>
Plano para reduzir 20% do prazo médio de recebimentos.<br>
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\U0001f539 4ª Sessão \u2013 13 de outubro: Mapa de Gestão para Decisão Mensal<br>
\U0001f3af Objetivo: Criar um sistema mensal de acompanhamento e decisão.<br>
<strong>O que vai aprender:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Como construir um <strong>Mapa de Gestão</strong> simples e poderoso</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Balanced Scorecard adaptado à PME</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Estrutura de reuniões mensais orientadas para decisão</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Gestão por cenários (otimista, realista, prudente)</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Definição de margem de segurança</li>
</ul>
<strong>Resultado final:</strong><br>
Cada participante sai com:<br>
\u2714 Lista de KPIs prioritários<br>
\u2714 Modelo de <strong>Mapas de Gestão </strong>prontos a usar<br>
\u2714 Plano de implementação em 90 dias
<div align="center">
<hr align="center" size="0" width="100%"></div>
<strong>\U0001f3af O Que Vai Ganhar com Este Programa?</strong><br>
\u2714 Capacidade de controlar a empresa mensalmente<br>
\u2714 Decisões baseadas em dados reais<br>
\u2714 Identificação de perdas ocultas<br>
\u2714 Melhor gestão da tesouraria<br>
\u2714 Redução do risco financeiro<br>
\u2714 Maior profissionalização da gestão<br>
\u2714 Mais confiança nas decisões estratégicas
<div align="center">
<hr align="center" size="0" width="100%"></div>
<br>
<strong>\U0001f3c6 Para Quem É Esta Formação?</strong><br>
\u2714 Empresários que querem maior controlo<br>
\u2714 Gestores que pretendem decisões mais fundamentadas<br>
\u2714 Responsáveis financeiros e operacionais<br>
\u2714 Empresas em crescimento que querem estruturar gestão
<div align="center">
<hr align="center" size="0" width="100%"></div>
<strong>\U0001f4a1 Diferenciais do Programa</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Linguagem simples e clara</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Aplicação imediata à realidade da empresa</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Ferramentas práticas e modelos prontos a usar</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Foco total em decisão e resultados</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Orientação executiva, não académica</li>
</ul>
<div align="center">
<hr align="center" size="0" width="100%"></div>
<strong>O Impacto Esperado</strong><br>
Após este programa, a sua empresa deixa de gerir \u201cpor sensação\u201d e passa a gerir <strong>por indicadores, estratégia e ação disciplinada</strong>.<br>
Empresas que controlam a gestão:
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Crescem com segurança</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Tomam decisões mais rápidas</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Reduzem erros estratégicos</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Melhoram rentabilidade</li>
</ul>
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<strong>Agostinho Costa</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Licenciado em Economia pela Universidade do Porto</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Consultor de Gestão de várias empresas nacionais, no Continente e Ilhas.</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Membro do Corpo Docente de Mestrados em Finanças</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Especialista em Gestão Financeira, Controlo de Gestão, Gestão de Créditos e Cobranças.</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Formador nas áreas de Gestão Financeira, Controlo de Gestão, Gestão de Créditos e Cobranças, de quadros empresariais, em instituições nacionais de média e grande dimensão e empresas angolanas e moçambicanas de grande dimensão.</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Colaborador em revistas técnicas, com artigos periódicos nas áreas de Controlo de gestão, Finanças empresariais e Estratégia empresarial.</span></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px">Participação, como Orador, em Conferências sobre temas ligados às Áreas de Gestão.</span></li>
</ul>
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<div style="text-align: left;"><strong>INSCRIÇÕES: (Pretendo participar nas seguintes Sessões):</strong><br>
<br>
1.ª SESSÃO | 9H30-13H00 \u2013 22 de setembro - \u2b1c\ufe0f<br>
2.ª SESSÃO | 9H30-13H00 \u2013 29 de setembro - \u2b1c\ufe0f<br>
3.ª SESSÃO | 9H30-13H00 \u2013 6 de outubro - \u2b1c\ufe0f<br>
4.ª SESSÃO | 9H30-13H00 \u2013 13 de outubro - \u2b1c\ufe0f<br>
<br>
<strong>VALOR DA INSCRIÇÃO:</strong><br>
<br>
<strong>ASSOCIADOS: 60\u20ac POR SESSÃO</strong><br>
<strong>NÃO ASSOCIADOS: 75\u20ac POR SESSÃO</strong><br>
<br>
<strong>OUTRAS CONDIÇÕES:</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Envie a sua inscrição por e-mail: <a href="mailto:jorge.lopes@apigraf.pt" style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #DE5B49;font-weight: normal;text-decoration: underline;">jorge.lopes@apigraf.pt</a> indicando <strong>empresa, participante(s) e função</strong></li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Número de participantes por sessão: um mínimo de 10, e um máximo de 20;</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Efetue o pagamento por transferência bancária para o IBAN seguinte:</li>
</ul>
<strong>PT50 0170 3349 0304 0001 8614 0, do ABANCA</strong>
<ul>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Após a receção do pagamento, os serviços da APIGRAF confirmarão as inscrições, enviando o <em>link </em>para a respetiva participação;</li>
<li style="mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Todas as ações realizar-se-ão online \u2013 Caso não haja um número mínimo de inscritos (10 participantes), a sessão não se realizará, devolvendo-se o valor da inscrição.</li>
</ul>
<strong>Será emitido certificado para os efeitos da formação contínua obrigatória (art. 13.º do Código do Trabalho).</strong></div>
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<h1 class="null" style="display: block;margin: 0;padding: 0;color: #FFFFFF;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;font-size: 48px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;text-align: center;"><span style="color:#000000">INSCREVA-SE JÁ</span></h1>
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<p style="text-align: center;font-size: 12px;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #202020;font-family: 'Noticia Text', Georgia, 'Times New Roman', serif;line-height: 150%;"><strong>APIGRAF CORPORATE PARTNERS</strong><em> </em></p>
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<img align="center" alt="" src="https://mcusercontent.com/616eccec9c95c2e8a94b4a590/images/4282d771-234c-f042-3cc6-92da563110b7.png" width="564" style="max-width: 2962px;padding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" class="mcnImage">
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