Considere um projeto que apresentou os Fluxos de Caixa abaixo. Além deles , temos que a taxa mínima de atratividade (TMA) é 28% ao ano. Após verificarmos a viabilidade do projeto através dos métodos de Payback, Valor Presente Líquido (VPL) da Taxa Interna de Retorno (TIR) Com base nos dados do fluxo de caixa acima temos as seguintes afirmativas: I. O VPLéde R 38.874,50 II. A TIR é de 27,02% a.a. III. O Payback simples é de 3,2 anos IV. projeto não é viável. É correto o que se afirma em II, III e IV. I. II e III I, II, III e IV. I,III e IV.

## Step 1: Understand the Cash Flows and Minimum Attractive Rate<br />### The cash flows for each year (ANO) are given, and the minimum attractive rate (TMA) is $28\%$ per year. We need to evaluate the project's viability using Payback, Net Present Value (VPL), and Internal Rate of Return (TIR).<br /><br />## Step 2: Calculate the Net Present Value (VPL)<br />### The VPL is calculated by discounting the future cash flows to their present value using the TMA and summing them up. The formula for VPL is:<br />\[ VPL = \sum_{t=0}^{n} \frac{CF_t}{(1 + r)^t} \]<br />where \( CF_t \) is the cash flow at time \( t \), \( r \) is the discount rate (TMA), and \( n \) is the number of periods.<br /><br />## Step 3: Calculate the Internal Rate of Return (TIR)<br />### The TIR is the discount rate that makes the NPV of the project zero. It can be found using iterative methods or financial calculators.<br /><br />## Step 4: Calculate the Simple Payback Period<br />### The simple payback period is the time it takes for the initial investment to be recovered from the net cash inflows. This is done by summing the cash flows until the initial investment is covered.<br /><br />## Step 5: Evaluate the Statements<br />### Based on the calculations:<br />- Statement I: Check if the VPL is indeed R\$ 38,874.50.<br />- Statement II: Verify if the TIR is 27.02%.<br />- Statement III: Confirm if the simple payback period is 3.2 years.<br />- Statement IV: Determine if the project is viable based on the above metrics.<br /><br />## Step 6: Conclusion<br />### After verifying the calculations, we conclude which statements are correct.