NBC TDS 01 e a NBC TDS 02 são divulgadas no DOU

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O Conselho Federal de Contabilidade (CFC) alerta para as novas Normas Brasileiras de Contabilidade Técnicas para Divulgação de Informações sobre Sustentabilidade (NBC TDS 01 e 02), que foram publicadas no Diário Oficial da União (DOU) desta terça-feira (29).

Foram criadas duas normas: NBC TDS 01 e a NBC TDS 02. A NBC TDS 01 – Requisitos Gerais para Divulgação de Informações Financeiras Relacionadas à Sustentabilidade tem o objetivo de estabelecer determinações gerais a respeito de divulgações de informações sobre riscos e oportunidades relacionados à sustentabilidade.

O texto está alinhado com o documento IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, emitido em junho de 2023 pelo International Sustainability Standards Board (ISSB).

O documento está dividido em objetivo; escopo; fundamentos conceituais; apresentação adequada; materialidade; conteúdo principal; governança; estratégia; modelo de negócios e cadeia de valor; estratégia e tomada de decisões; balanço patrimonial, demonstração do resultado e fluxos de caixa; resiliência; gestão de riscos; métricas e metas; identificação de riscos e oportunidades relacionados à sustentabilidade; divulgação de informações sobre fontes de orientação; local das divulgações; momento de reporte; informações comparativas; declaração de conformidade; julgamentos; incerteza na mensuração; e erros.

Já a NBC TDS 02 – Divulgações Relacionadas ao Clima estabelece a divulgação de informações sobre riscos e oportunidades relacionados ao clima. O normativo está alinhado com o documento IFRS S2 – Climate-related Disclosures, emitido em junho de 2023, pelo ISSB.

A norma contém os seguintes elementos: objetivo; alcance; governança; estratégia; riscos e oportunidades relacionados ao clima; modelo de negócio e cadeia de valor; estratégia e tomada de decisões; balanço patrimonial, demonstração do resultado e fluxos de caixa; resiliência climática; gerenciamento de riscos; métricas e metas; métricas relacionadas ao clima; e metas relacionadas ao clima.

A aprovação dos documentos aconteceu no dia 17 de outubro, na 1.112º Reunião Plenária do CFC. O feito histórico é resultado do trabalho integrado do Comitê Brasileiro de Pronunciamentos de Sustentabilidade (CBPS) e da Coordenadoria Técnica do CFC.

A NBC TDS 01 está disponível na íntegra aqui e a NBC TDS 02 aqui.

Com informações CFC

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c?0===c&&0===e.$slides.length?a(b).appendTo(e.$slideTrack):d?a(b).insertBefore(e.$slides.eq(c)):a(b).insertAfter(e.$slides.eq(c)):!0===d?a(b).prependTo(e.$slideTrack):a(b).appendTo(e.$slideTrack),e.$slides=e.$slideTrack.children(this.options.slide),e.$slideTrack.children(this.options.slide).detach(),e.$slideTrack.append(e.$slides),e.$slides.each(function(b,c){a(c).attr("data-slick-index",b)}),e.$slidesCache=e.$slides,e.reinit()},b.prototype.animateHeight=function(){var a=this;if(1===a.options.slidesToShow&&!0===a.options.adaptiveHeight&&!1===a.options.vertical){var b=a.$slides.eq(a.currentSlide).outerHeight(!0);a.$list.animate({height:b},a.options.speed)}},b.prototype.animateSlide=function(b,c){var d={},e=this;e.animateHeight(),!0===e.options.rtl&&!1===e.options.vertical&&(b=-b),!1===e.transformsEnabled?!1===e.options.vertical?e.$slideTrack.animate({left:b},e.options.speed,e.options.easing,c):e.$slideTrack.animate({top:b},e.options.speed,e.options.easing,c):!1===e.cssTransitions?(!0===e.options.rtl&&(e.currentLeft=-e.currentLeft),a({animStart:e.currentLeft}).animate({animStart:b},{duration:e.options.speed,easing:e.options.easing,step:function(a){a=Math.ceil(a),!1===e.options.vertical?(d(e.animType)="translate("+a+"px, 0px)",e.$slideTrack.css(d)):(d(e.animType)="translate(0px,"+a+"px)",e.$slideTrack.css(d))},complete:function(){c&&c.call()}})):(e.applyTransition(),b=Math.ceil(b),!1===e.options.vertical?d(e.animType)="translate3d("+b+"px, 0px, 0px)":d(e.animType)="translate3d(0px,"+b+"px, 0px)",e.$slideTrack.css(d),c&&setTimeout(function(){e.disableTransition(),c.call()},e.options.speed))},b.prototype.asNavFor=function(b){var c=this,d=c.options.asNavFor;d&&null!==d&&(d=a(d).not(c.$slider)),null!==d&&"object"==typeof d&&d.each(function(){var c=a(this).slick("getSlick");c.unslicked||c.slideHandler(b,!0)})},b.prototype.applyTransition=function(a){var b=this,c={};!1===b.options.fade?c(b.transitionType)=b.transformType+" "+b.options.speed+"ms "+b.options.cssEase:c(b.transitionType)="opacity "+b.options.speed+"ms "+b.options.cssEase,!1===b.options.fade?b.$slideTrack.css(c):b.$slides.eq(a).css(c)},b.prototype.autoPlay=function(){var a=this;a.autoPlayTimer&&clearInterval(a.autoPlayTimer),a.slideCount>a.options.slidesToShow&&!0!==a.paused&&(a.autoPlayTimer=setInterval(a.autoPlayIterator,a.options.autoplaySpeed))},b.prototype.autoPlayClear=function(){var a=this;a.autoPlayTimer&&clearInterval(a.autoPlayTimer)},b.prototype.autoPlayIterator=function(){var a=this;!1===a.options.infinite?1===a.direction?(a.currentSlide+1===a.slideCount-1&&(a.direction=0),a.slideHandler(a.currentSlide+a.options.slidesToScroll)):(a.currentSlide-1==0&&(a.direction=1),a.slideHandler(a.currentSlide-a.options.slidesToScroll)):a.slideHandler(a.currentSlide+a.options.slidesToScroll)},b.prototype.buildArrows=function(){var b=this;!0===b.options.arrows&&(b.$prevArrow=a(b.options.prevArrow).addClass("slick-arrow"),b.$nextArrow=a(b.options.nextArrow).addClass("slick-arrow"),b.slideCount>b.options.slidesToShow?(b.$prevArrow.removeClass("slick-hidden").removeAttr("aria-hidden tabindex"),b.$nextArrow.removeClass("slick-hidden").removeAttr("aria-hidden tabindex"),b.htmlExpr.test(b.options.prevArrow)&&b.$prevArrow.prependTo(b.options.appendArrows),b.htmlExpr.test(b.options.nextArrow)&&b.$nextArrow.appendTo(b.options.appendArrows),!0!==b.options.infinite&&b.$prevArrow.addClass("slick-disabled").attr("aria-disabled","true")):b.$prevArrow.add(b.$nextArrow).addClass("slick-hidden").attr({"aria-disabled":"true",tabindex:"-1"}))},b.prototype.buildDots=function(){var c,d,b=this;if(!0===b.options.dots&&b.slideCount>b.options.slidesToShow){for(d='

"+b.options.customPaging.call(this,b,c)+"

";d+="

",b.$dots=a(d).appendTo(b.options.appendDots),b.$dots.find("li").first().addClass("slick-active").attr("aria-hidden","false")}},b.prototype.buildOut=function(){var b=this;b.$slides=b.$slider.children(b.options.slide+":not(.slick-cloned)").addClass("slick-slide"),b.slideCount=b.$slides.length,b.$slides.each(function(b,c){a(c).attr("data-slick-index",b).data("originalStyling",a(c).attr("style")||"")}),b.$slider.addClass("slick-slider"),b.$slideTrack=0===b.slideCount?a('

').appendTo(b.$slider):b.$slides.wrapAll('

').parent(),b.$list=b.$slideTrack.wrap('

').parent(),b.$slideTrack.css("opacity",0),!0!==b.options.centerMode&&!0!==b.options.swipeToSlide||(b.options.slidesToScroll=1),a("img(data-lazy)",b.$slider).not("(src)").addClass("slick-loading"),b.setupInfinite(),b.buildArrows(),b.buildDots(),b.updateDots(),b.setSlideClasses("number"==typeof b.currentSlide?b.currentSlide:0),!0===b.options.draggable&&b.$list.addClass("draggable")},b.prototype.buildRows=function(){var b,c,d,e,f,g,h,a=this;if(e=document.createDocumentFragment(),g=a.$slider.children(),a.options.rows>1){for(h=a.options.slidesPerRow*a.options.rows,f=Math.ceil(g.length/h),b=0;bd.breakpoints(e)&&(f=d.breakpoints(e)));null!==f?null!==d.activeBreakpoint?(f!==d.activeBreakpoint||c)&&(d.activeBreakpoint=f,"unslick"===d.breakpointSettings(f)?d.unslick(f):(d.options=a.extend({},d.originalSettings,d.breakpointSettings(f)),!0===b&&(d.currentSlide=d.options.initialSlide),d.refresh(b)),h=f):(d.activeBreakpoint=f,"unslick"===d.breakpointSettings(f)?d.unslick(f):(d.options=a.extend({},d.originalSettings,d.breakpointSettings(f)),!0===b&&(d.currentSlide=d.options.initialSlide),d.refresh(b)),h=f):null!==d.activeBreakpoint&&(d.activeBreakpoint=null,d.options=d.originalSettings,!0===b&&(d.currentSlide=d.options.initialSlide),d.refresh(b),h=f),b||!1===h||d.$slider.trigger("breakpoint",(d,h))}},b.prototype.changeSlide=function(b,c){var f,g,h,d=this,e=a(b.target);switch(e.is("a")&&b.preventDefault(),e.is("li")||(e=e.closest("li")),h=d.slideCount%d.options.slidesToScroll!=0,f=h?0:(d.slideCount-d.currentSlide)%d.options.slidesToScroll,b.data.message){case"previous":g=0===f?d.options.slidesToScroll:d.options.slidesToShow-f,d.slideCount>d.options.slidesToShow&&d.slideHandler(d.currentSlide-g,!1,c);break;case"next":g=0===f?d.options.slidesToScroll:f,d.slideCount>d.options.slidesToShow&&d.slideHandler(d.currentSlide+g,!1,c);break;case"index":var i=0===b.data.index?0:b.data.index||e.index()*d.options.slidesToScroll;d.slideHandler(d.checkNavigable(i),!1,c),e.children().trigger("focus");break;default:return}},b.prototype.checkNavigable=function(a){var c,d,b=this;if(c=b.getNavigableIndexes(),d=0,a>c(c.length-1))a=c(c.length-1);else for(var e in c){if(ab.options.slidesToShow&&(b.$prevArrow&&b.$prevArrow.off("click.slick",b.changeSlide),b.$nextArrow&&b.$nextArrow.off("click.slick",b.changeSlide)),b.$list.off("touchstart.slick mousedown.slick",b.swipeHandler),b.$list.off("touchmove.slick mousemove.slick",b.swipeHandler),b.$list.off("touchend.slick mouseup.slick",b.swipeHandler),b.$list.off("touchcancel.slick mouseleave.slick",b.swipeHandler),b.$list.off("click.slick",b.clickHandler),a(document).off(b.visibilityChange,b.visibility),b.$list.off("mouseenter.slick",a.proxy(b.setPaused,b,!0)),b.$list.off("mouseleave.slick",a.proxy(b.setPaused,b,!1)),!0===b.options.accessibility&&b.$list.off("keydown.slick",b.keyHandler),!0===b.options.focusOnSelect&&a(b.$slideTrack).children().off("click.slick",b.selectHandler),a(window).off("orientationchange.slick.slick-"+b.instanceUid,b.orientationChange),a(window).off("resize.slick.slick-"+b.instanceUid,b.resize),a("(draggable!=true)",b.$slideTrack).off("dragstart",b.preventDefault),a(window).off("load.slick.slick-"+b.instanceUid,b.setPosition),a(document).off("ready.slick.slick-"+b.instanceUid,b.setPosition)},b.prototype.cleanUpRows=function(){var b,a=this;a.options.rows>1&&(b=a.$slides.children().children(),b.removeAttr("style"),a.$slider.html(b))},b.prototype.clickHandler=function(a){!1===this.shouldClick&&(a.stopImmediatePropagation(),a.stopPropagation(),a.preventDefault())},b.prototype.destroy=function(b){var c=this;c.autoPlayClear(),c.touchObject={},c.cleanUpEvents(),a(".slick-cloned",c.$slider).detach(),c.$dots&&c.$dots.remove(),c.$prevArrow&&c.$prevArrow.length&&(c.$prevArrow.removeClass("slick-disabled slick-arrow slick-hidden").removeAttr("aria-hidden aria-disabled tabindex").css("display",""),c.htmlExpr.test(c.options.prevArrow)&&c.$prevArrow.remove()),c.$nextArrow&&c.$nextArrow.length&&(c.$nextArrow.removeClass("slick-disabled slick-arrow slick-hidden").removeAttr("aria-hidden aria-disabled tabindex").css("display",""),c.htmlExpr.test(c.options.nextArrow)&&c.$nextArrow.remove()),c.$slides&&(c.$slides.removeClass("slick-slide slick-active slick-center slick-visible slick-current").removeAttr("aria-hidden").removeAttr("data-slick-index").each(function(){a(this).attr("style",a(this).data("originalStyling"))}),c.$slideTrack.children(this.options.slide).detach(),c.$slideTrack.detach(),c.$list.detach(),c.$slider.append(c.$slides)),c.cleanUpRows(),c.$slider.removeClass("slick-slider"),c.$slider.removeClass("slick-initialized"),c.unslicked=!0,b||c.$slider.trigger("destroy",(c))},b.prototype.disableTransition=function(a){var b=this,c={};c(b.transitionType)="",!1===b.options.fade?b.$slideTrack.css(c):b.$slides.eq(a).css(c)},b.prototype.fadeSlide=function(a,b){var c=this;!1===c.cssTransitions?(c.$slides.eq(a).css({zIndex:c.options.zIndex}),c.$slides.eq(a).animate({opacity:1},c.options.speed,c.options.easing,b)):(c.applyTransition(a),c.$slides.eq(a).css({opacity:1,zIndex:c.options.zIndex}),b&&setTimeout(function(){c.disableTransition(a),b.call()},c.options.speed))},b.prototype.fadeSlideOut=function(a){var b=this;!1===b.cssTransitions?b.$slides.eq(a).animate({opacity:0,zIndex:b.options.zIndex-2},b.options.speed,b.options.easing):(b.applyTransition(a),b.$slides.eq(a).css({opacity:0,zIndex:b.options.zIndex-2}))},b.prototype.filterSlides=b.prototype.slickFilter=function(a){var b=this;null!==a&&(b.$slidesCache=b.$slides,b.unload(),b.$slideTrack.children(this.options.slide).detach(),b.$slidesCache.filter(a).appendTo(b.$slideTrack),b.reinit())},b.prototype.getCurrent=b.prototype.slickCurrentSlide=function(){return this.currentSlide},b.prototype.getDotCount=function(){var a=this,b=0,c=0,d=0;if(!0===a.options.infinite)for(;bb.options.slidesToShow&&(b.slideOffset=b.slideWidth*b.options.slidesToShow*-1,e=d*b.options.slidesToShow*-1),b.slideCount%b.options.slidesToScroll!=0&&a+b.options.slidesToScroll>b.slideCount&&b.slideCount>b.options.slidesToShow&&(a>b.slideCount?(b.slideOffset=(b.options.slidesToShow-(a-b.slideCount))*b.slideWidth*-1,e=(b.options.slidesToShow-(a-b.slideCount))*d*-1):(b.slideOffset=b.slideCount%b.options.slidesToScroll*b.slideWidth*-1,e=b.slideCount%b.options.slidesToScroll*d*-1))):a+b.options.slidesToShow>b.slideCount&&(b.slideOffset=(a+b.options.slidesToShow-b.slideCount)*b.slideWidth,e=(a+b.options.slidesToShow-b.slideCount)*d),b.slideCount<=b.options.slidesToShow&&(b.slideOffset=0,e=0),!0===b.options.centerMode&&!0===b.options.infinite?b.slideOffset+=b.slideWidth*Math.floor(b.options.slidesToShow/2)-b.slideWidth:!0===b.options.centerMode&&(b.slideOffset=0,b.slideOffset+=b.slideWidth*Math.floor(b.options.slidesToShow/2)),c=!1===b.options.vertical?a*b.slideWidth*-1+b.slideOffset:a*d*-1+e,!0===b.options.variableWidth&&(f=b.slideCount<=b.options.slidesToShow||!1===b.options.infinite?b.$slideTrack.children(".slick-slide").eq(a):b.$slideTrack.children(".slick-slide").eq(a+b.options.slidesToShow),c=!0===b.options.rtl?f(0)?-1*(b.$slideTrack.width()-f(0).offsetLeft-f.width()):0:f(0)?-1*f(0).offsetLeft:0,!0===b.options.centerMode&&(f=b.slideCount<=b.options.slidesToShow||!1===b.options.infinite?b.$slideTrack.children(".slick-slide").eq(a):b.$slideTrack.children(".slick-slide").eq(a+b.options.slidesToShow+1),c=!0===b.options.rtl?f(0)?-1*(b.$slideTrack.width()-f(0).offsetLeft-f.width()):0:f(0)?-1*f(0).offsetLeft:0,c+=(b.$list.width()-f.outerWidth())/2)),c},b.prototype.getOption=b.prototype.slickGetOption=function(a){return this.options(a)},b.prototype.getNavigableIndexes=function(){var e,a=this,b=0,c=0,d=();for(!1===a.options.infinite?e=a.slideCount:(b=-1*a.options.slidesToScroll,c=-1*a.options.slidesToScroll,e=2*a.slideCount);b-1*b.swipeLeft)return d=f,!1}),Math.abs(a(d).attr("data-slick-index")-b.currentSlide)||1):b.options.slidesToScroll},b.prototype.goTo=b.prototype.slickGoTo=function(a,b){this.changeSlide({data:{message:"index",index:parseInt(a)}},b)},b.prototype.init=function(b){var c=this;a(c.$slider).hasClass("slick-initialized")||(a(c.$slider).addClass("slick-initialized"),c.buildRows(),c.buildOut(),c.setProps(),c.startLoad(),c.loadSlider(),c.initializeEvents(),c.updateArrows(),c.updateDots()),b&&c.$slider.trigger("init",(c)),!0===c.options.accessibility&&c.initADA()},b.prototype.initArrowEvents=function(){var a=this;!0===a.options.arrows&&a.slideCount>a.options.slidesToShow&&(a.$prevArrow.on("click.slick",{message:"previous"},a.changeSlide),a.$nextArrow.on("click.slick",{message:"next"},a.changeSlide))},b.prototype.initDotEvents=function(){var b=this;!0===b.options.dots&&b.slideCount>b.options.slidesToShow&&a("li",b.$dots).on("click.slick",{message:"index"},b.changeSlide),!0===b.options.dots&&!0===b.options.pauseOnDotsHover&&!0===b.options.autoplay&&a("li",b.$dots).on("mouseenter.slick",a.proxy(b.setPaused,b,!0)).on("mouseleave.slick",a.proxy(b.setPaused,b,!1))},b.prototype.initializeEvents=function(){var b=this;b.initArrowEvents(),b.initDotEvents(),b.$list.on("touchstart.slick mousedown.slick",{action:"start"},b.swipeHandler),b.$list.on("touchmove.slick mousemove.slick",{action:"move"},b.swipeHandler),b.$list.on("touchend.slick mouseup.slick",{action:"end"},b.swipeHandler),b.$list.on("touchcancel.slick mouseleave.slick",{action:"end"},b.swipeHandler),b.$list.on("click.slick",b.clickHandler),a(document).on(b.visibilityChange,a.proxy(b.visibility,b)),b.$list.on("mouseenter.slick",a.proxy(b.setPaused,b,!0)),b.$list.on("mouseleave.slick",a.proxy(b.setPaused,b,!1)),!0===b.options.accessibility&&b.$list.on("keydown.slick",b.keyHandler),!0===b.options.focusOnSelect&&a(b.$slideTrack).children().on("click.slick",b.selectHandler),a(window).on("orientationchange.slick.slick-"+b.instanceUid,a.proxy(b.orientationChange,b)),a(window).on("resize.slick.slick-"+b.instanceUid,a.proxy(b.resize,b)),a("(draggable!=true)",b.$slideTrack).on("dragstart",b.preventDefault),a(window).on("load.slick.slick-"+b.instanceUid,b.setPosition),a(document).on("ready.slick.slick-"+b.instanceUid,b.setPosition)},b.prototype.initUI=function(){var a=this;!0===a.options.arrows&&a.slideCount>a.options.slidesToShow&&(a.$prevArrow.show(),a.$nextArrow.show()),!0===a.options.dots&&a.slideCount>a.options.slidesToShow&&a.$dots.show(),!0===a.options.autoplay&&a.autoPlay()},b.prototype.keyHandler=function(a){var b=this;a.target.tagName.match("TEXTAREA|INPUT|SELECT")||(37===a.keyCode&&!0===b.options.accessibility?b.changeSlide({data:{message:"previous"}}):39===a.keyCode&&!0===b.options.accessibility&&b.changeSlide({data:{message:"next"}}))},b.prototype.lazyLoad=function(){function g(b){a("img(data-lazy)",b).each(function(){var b=a(this),c=a(this).attr("data-lazy"),d=document.createElement("img");d.onload=function(){b.animate({opacity:0},100,function(){b.attr("src",c).animate({opacity:1},200,function(){b.removeAttr("data-lazy").removeClass("slick-loading")})})},d.src=c})}var c,d,e,f,b=this;!0===b.options.centerMode?!0===b.options.infinite?(e=b.currentSlide+(b.options.slidesToShow/2+1),f=e+b.options.slidesToShow+2):(e=Math.max(0,b.currentSlide-(b.options.slidesToShow/2+1)),f=b.options.slidesToShow/2+1+2+b.currentSlide):(e=b.options.infinite?b.options.slidesToShow+b.currentSlide:b.currentSlide,f=e+b.options.slidesToShow,!0===b.options.fade&&(e>0&&e--,f<=b.slideCount&&f++)),c=b.$slider.find(".slick-slide").slice(e,f),g(c),b.slideCount<=b.options.slidesToShow?(d=b.$slider.find(".slick-slide"),g(d)):b.currentSlide>=b.slideCount-b.options.slidesToShow?(d=b.$slider.find(".slick-cloned").slice(0,b.options.slidesToShow),g(d)):0===b.currentSlide&&(d=b.$slider.find(".slick-cloned").slice(-1*b.options.slidesToShow),g(d))},b.prototype.loadSlider=function(){var a=this;a.setPosition(),a.$slideTrack.css({opacity:1}),a.$slider.removeClass("slick-loading"),a.initUI(),"progressive"===a.options.lazyLoad&&a.progressiveLazyLoad()},b.prototype.next=b.prototype.slickNext=function(){this.changeSlide({data:{message:"next"}})},b.prototype.orientationChange=function(){var a=this;a.checkResponsive(),a.setPosition()},b.prototype.pause=b.prototype.slickPause=function(){var a=this;a.autoPlayClear(),a.paused=!0},b.prototype.play=b.prototype.slickPlay=function(){var a=this;a.paused=!1,a.autoPlay()},b.prototype.postSlide=function(a){var b=this;b.$slider.trigger("afterChange",(b,a)),b.animating=!1,b.setPosition(),b.swipeLeft=null,!0===b.options.autoplay&&!1===b.paused&&b.autoPlay(),!0===b.options.accessibility&&b.initADA()},b.prototype.prev=b.prototype.slickPrev=function(){this.changeSlide({data:{message:"previous"}})},b.prototype.preventDefault=function(a){a.preventDefault()},b.prototype.progressiveLazyLoad=function(){var c,d,b=this;(c=a("img(data-lazy)",b.$slider).length)>0&&(d=a("img(data-lazy)",b.$slider).first(),d.attr("src",null),d.attr("src",d.attr("data-lazy")).removeClass("slick-loading").load(function(){d.removeAttr("data-lazy"),b.progressiveLazyLoad(),!0===b.options.adaptiveHeight&&b.setPosition()}).error(function(){d.removeAttr("data-lazy"),b.progressiveLazyLoad()}))},b.prototype.refresh=function(b){var d,e,c=this;e=c.slideCount-c.options.slidesToShow,c.options.infinite||(c.slideCount<=c.options.slidesToShow?c.currentSlide=0:c.currentSlide>e&&(c.currentSlide=e)),d=c.currentSlide,c.destroy(!0),a.extend(c,c.initials,{currentSlide:d}),c.init(),b||c.changeSlide({data:{message:"index",index:d}},!1)},b.prototype.registerBreakpoints=function(){var c,d,e,b=this,f=b.options.responsive||null;if("array"===a.type(f)&&f.length){b.respondTo=b.options.respondTo||"window";for(c in f)if(e=b.breakpoints.length-1,d=f(c).breakpoint,f.hasOwnProperty(c)){for(;e>=0;)b.breakpoints(e)&&b.breakpoints(e)===d&&b.breakpoints.splice(e,1),e--;b.breakpoints.push(d),b.breakpointSettings(d)=f(c).settings}b.breakpoints.sort(function(a,c){return b.options.mobileFirst?a-c:c-a})}},b.prototype.reinit=function(){var 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