DOEPE 27/03/2015 - Pág. 23 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 27 de março de 2015
Diário Oficial do Estado de Pernambuco - Poder Executivo
23
CONTINUAÇÃO - JCPM PARTICIPAÇÕES E EMPREENDIMENTOS S.A.
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Encargos
Descrição
anuais Vencimento
2014
2013
Controladora
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Controladas
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Total das controladas
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cumpridas.
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± 5 IRUDP FDSLWDOL]DGRV QD IRUPDomR GDV SURSULHGDGHV SDUD LQYHVWLPHQWR H E
5 ± 5 IRUDP UHJLVWUDGRV FRPR GHVSHVD ¿QDQFHLUD QR UHVXOWDGR
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SRUDQRGHYHQFLPHQWR
2014
2013
13. Patrimônio líquido
(a) Capital social - 2FDSLWDOVRFLDOHPGHGH]HPEURGHHGHHVWiUHSUHVHQWDGRSRUDo}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO
(P GH DEULO GH D$VVHPEOHLD GH$FLRQLVWDV DSURYRX FLVmR SDUFLDO GR SDWULP{QLROtTXLGRGD&RPSDQKLDQRPRQWDQWHGH5 YHUWHQGRSDUDGXDVQRYDVVRFLHGDGHVHVWHDFHUYROtTXLGRRTXDOHVWiUHSUHVHQWDGRSHODVSDUWLFLSDo}HVTXHGHWLQKDHP
GHWHUPLQDGDVFRQWURODGDVHFROLJDGDVFRPREMHWRVRFLDOGLVWLQWRGDSDUWLFLSDomRGLUHWDHP
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Adiantamentos para futuro aumento de capital de acionistas
7RWDOGHDWLYRVOtTXLGRV
Participação dos não controladores
Participação da controladora
(P GHDEULOGHD$VVHPEOHLDGH$FLRQLVWDVGDFRQWURODGD6DOYDGRU6KRSSLQJ6$
DSURYRXDUHGXomRGHFDSLWDOVRFLDOQRYDORUGH5FRPDGHYROXomRGHVWHYDORU
em dinheiro, aos acionistas de forma proporcional às suas participações. A participação da
&RPSDQKLDQHVWDUHGXomRGHFDSLWDOIRLGH5 H5IRUDPUHIHUHQWHVjSDUWLFLSDomRGRVQmRFRQWURODGRUHV$GLFLRQDOPHQWHHPIXQomRGDH[WLQomRGHRXWUDFRQWURODGD
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1RVH[HUFtFLRVGHHDSDUWLFLSDomRGHQmRFRQWURODGRUHVGR*UXSRIRLDXPHQWDGRHPGHFRUUrQFLDGHDXPHQWRGHFDSLWDOQDVVHJXLQWHVFRQWURODGDV
2014
2013
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Outros
-
(b) Reserva de lucros $ UHVHUYD GH UHWHQomR GH OXFURV UHIHUHVH j UHWHQomR GR VDOGR
UHPDQHVFHQWH GH OXFURV DFXPXODGRV SDUD DWHQGHU LQYHVWLPHQWRV GH FDSLWDO VXEVWDQFLDOPHQWHQDVFRQWURODGDV5LRPDU6KRSSLQJ6$5LRPDU6KRSSLQJ)RUWDOH]D6$H5LRPDU
)RUWDOH]D1RUWH6$$FRQVWLWXLomRGDUHVHUYDHPIRLDSURYDGDHPDVVHPEOHLDGH
DFLRQLVWDVUHDOL]DGDHPGHDEULOGHHRFRPSOHPHQWRRFRUULGRHPVHUiGHOLEHUDGRRSRUWXQDPHQWHHPDVVHPEOHLDGHDFLRQLVWDVTXHDSURYDUiHVVDVGHPRQVWUDo}HV
¿QDQFHLUDV
$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDU
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aumentar o capital.
(c) Distribuição de dividendos$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HL
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DGLVWULEXLomRGHGLYLGHQGRVFRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR
(d) Juros sobre o capital próprio(PFRQIRUPHD/HLQ DDGPLQLVWUDomR
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14. Receitas (Consolidado)
2014
2013
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15. Despesas administrativas - gerais
Controladora
Consolidado
2014
2013
2014
2013
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&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
6HUYLoRVSUHVWDGRV
3HVVRDO
7ULEXWRVHWD[DV
$OXJXpLV
3URSDJDQGDHHYHQWRV
Outras
16. Imposto de renda e contribuição social - O imposto de renda e a contribuição social
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6KRSSLQJ6$GHYLGRjH[LVWrQFLDGHHOLPLQDo}HVQDFRQVROLGDomRGHSDUWHGRVJDVWRV
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2LPSRVWRGHUHQGDHDFRQWULEXLomRVRFLDOGLIHULGRVSDVVLYRVQRFRQVROLGDGRUHIHUHPVH
jGLIHUHQoDWHPSRUiULDHQWUHDGHSUHFLDomRGDVHGL¿FDo}HVFDOFXODGDjWD[D¿VFDOHDUHVSHFWLYDGHSUHFLDomRFDOFXODGDSHODVXDYLGD~WLO EDVHFRQWiELO FRQIRUPHGLVSRVWRQRDUW
GD/HLQ DOWHUDGDSHOD/HLQ
$VDOtTXRWDVGHVVHVWULEXWRVGH¿QLGDVDWXDOPHQWHSDUDGHWHUPLQDomRGRVWULEXWRVGLIHULGRV
DWLYRVHSDVVLYRVVmRGHSDUDRLPSRVWRGHUHQGDHGH SDUDDFRQWULEXLomRVRFLDO
A despesa de imposto de renda e contribuição social é calculada com base no lucro
SUHVXPLGRRXQROXFURUHDOGHSHQGHQGRGHFDGDHPSUHVDGR*UXSR'ROXFURDQWHVGR
LPSRVWR GH UHQGD H GD FRQWULEXLomR VRFLDO FRQVROLGDGRV DSUR[LPDGDPHQWH 5
±5 UHIHUHVHDHPSUHVDVTXHDSXUDPHVVHVWULEXWRVSHOROXFURSUHVXmido, gerando encargos de imposto de renda e contribuição social, no consolidado, de
5 ±5 2VDOGRUHPDQHVFHQWHGROXFURFRQVROLGDGRDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDOQRYDORUGH5 ±5 HVWi
UHSUHVHQWDGR SHODV HPSUHVDV TXH DSXUDP HVVHV WULEXWRV SHOD VLVWHPiWLFD GR OXFUR UHDO
WHQGRFRPRSULQFLSDLVLWHQVGHUHFRQFLOLDomRHQWUHDDOtTXRWDQRPLQDOHDHIHWLYD RVYDORUHV
GH MXURV VREUH R FDSLWDO SUySULR FUHGLWDGRV QR YDORU GH 5 ± 5
D H[FOXVmR GR HIHLWR QHJDWLYR GDV HPSUHVDV GR *UXSR TXH REWLYHUDP SUHMXt]R ¿VFDO QR
H[HUFtFLRQRPRQWDQWHGH5 ±5 DH[FOXVmRGRUHVXOWDGRSRVL-
WLYR GH HTXLYDOrQFLD SDWULPRQLDO GH FROLJDGDV QR YDORU GH 5 ± 5
D H[FOXVmR GD GLIHUHQoD HQWUH D GHSUHFLDomR GDV HGL¿FDo}HV FDOFXODGD j WD[D ¿VFDO H D
UHVSHFWLYDGHSUHFLDomRFRQWDELOL]DGDDTXDOpFDOFXODGDSHODVXDYLGD~WLOQRPRQWDQWH
GH5 ±QLO HDDGLomRGHRXWUDVGLIHUHQoDVWHPSRUiULDVSHUPDQHQWHVGH
5 ±5
(P GH GH]HPEUR GH D &RPSDQKLD SRVVXtD HP VHXV UHJLVWURV ¿VFDLV SUHMXt]RVDFRPSHQVDUUHODFLRQDGRVDRLPSRVWRGHUHQGDQRPRQWDQWHGH5 ±
5 HEDVHVQHJDWLYDVGHFRQWULEXLomRVRFLDOQRPRQWDQWHGH5 ±
5 DPERVQmRUHFRQKHFLGRVFRQWDELOPHQWHHPIXQomRGDIDOWDGHH[SHFWDWLYDGH
JHUDomRGHOXFURVWULEXWiYHLVIXWXURVHPGHFRUUrQFLDGHVXDDWLYLGDGHRSHUDFLRQDOVHUGH
holding.
17. Lei nº 12.973/2014 - (PGHPDLRGHD0HGLGD3URYLVyULDQIRLFRQYHUWLGDQD/HLQ FRQ¿UPDQGRDUHYRJDomRGR5HJLPH7ULEXWiULRGH7UDQVLomR±577
DSDUWLUGHFRPDRSomRGHDQWHFLSDUVHXVHIHLWRVSDUD
$DGPLQLVWUDomRGD&RPSDQKLDDQDOLVRXRVSRWHQFLDLVHIHLWRVTXHSRGHULDPDGYLUGDDSOLFDomRGHVWD/HLHFRQFOXLXTXHVXDDGRomRDQWHFLSDGDRXQmRWHULDXPLPSDFWRLUUHOHYDQWH
HPVXDVGHPRQVWUDo}HV¿QDQFHLUDVSRUWDQWRGHFLGLXSHODDGRomRDQWHFLSDGDGHQWURGRV
SUD]RVSUHYLVWRVSDUDDRSomR
18. Cobertura de seguros - A contratação do seguro é feita com base em programa de
JHUHQFLDPHQWRGHULVFRVFRPRREMHWLYRGHGHOLPLWDURVULVFRVEXVFDQGRQRPHUFDGRFREHUWXUDVFRPSDWtYHLVFRPRSRUWHGRVHPSUHHQGLPHQWRVHGHPDLVDWLYRVGR*UXSR$VFREHUWXUDVFRQWUDWDGDVQRPRQWDQWHGH5VmRFRQVLGHUDGDVVX¿FLHQWHVSHODDGPLQLVWUDomRGR*UXSRSDUDFREULUHYHQWXDLVVLQLVWURVVHJXQGRDQDWXUH]DGHVXDVDWLYLGDGHV
RVULVFRVHQYROYLGRVHPVXDVRSHUDo}HVHDRULHQWDomRGHVHXVFRQVXOWRUHVGHVHJXURV
5HODWyULRGRVDXGLWRUHVLQGHSHQGHQWHVVREUHDVGHPRQVWUDo}HV¿QDQFHLUDV
Aos Administradores e Acionistas
JCPM PARTICIPAÇÕES E EMPREENDIMENTOS S.A.
([DPLQDPRVDVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVGD-&303$57,&,3$d®(6((035((1',0(1726 6$ ³&RPSDQKLD´ RX ³&RQWURODGRUD´ TXH FRPSUHHQGHP R EDODQoR
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SDUDRH[HUFtFLR¿QGRQHVVDGDWDDVVLPFRPRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
HDVGHPDLVQRWDVH[SOLFDWLYDV
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$DGPLQLVWUDomRGD&RPSDQKLDpUHVSRQViYHOSHODHODERUDomRHDGHTXDGDDSUHVHQWDomR
GHVVDVGHPRQVWUDo}HV¿QDQFHLUDVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO
HSHORVFRQWUROHVLQWHUQRVTXHHODGHWHUPLQRXFRPRQHFHVViULRVSDUDSHUPLWLUDHODERUDomR
GHGHPRQVWUDo}HV¿QDQFHLUDVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDda por fraude ou por erro.
Responsabilidade dos auditores independentes
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8PDDXGLWRULDHQYROYHDH[HFXomRGHSURFHGLPHQWRVVHOHFLRQDGRVSDUDREWHQomRGHHYLGrQFLDDUHVSHLWRGRVYDORUHVHGDVGLYXOJDo}HVDSUHVHQWDGRVQDVGHPRQVWUDo}HV¿QDQFHLUDV 2V SURFHGLPHQWRV VHOHFLRQDGRV GHSHQGHP GR MXOJDPHQWR GR DXGLWRU LQFOXLQGR D
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FRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDHODERUDomRHDGHTXDGDDSUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDSDUDSODQHMDURVSURFHGLPHQWRVGHDXGLWRULDTXHVmRDSURSULDGRVQDVFLUFXQVWkQFLDVPDVQmRSDUDH[SUHVVDUXPDRSLQLmRVREUHDH¿FiFLDGHVVHV
FRQWUROHVLQWHUQRVGD&RPSDQKLD8PDDXGLWRULDLQFOXLWDPEpPDDYDOLDomRGDDGHTXDomR
GDVSROtWLFDVFRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVIHLWDVSHOD
DGPLQLVWUDomR EHP FRPR D DYDOLDomR GD DSUHVHQWDomR GDV GHPRQVWUDo}HV ¿QDQFHLUDV
WRPDGDVHPFRQMXQWR
$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVX¿FLHQWHHDSURSULDGDSDUDIXQGDPHQWDU
nossa opinião.
Opinião
(PQRVVDRSLQLmRDVGHPRQVWUDo}HV¿QDQFHLUDVDQWHULRUPHQWHUHIHULGDVDSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOH¿QDQFHLUDGD-&30
PARTICIPAÇÕES E EMPREENDIMENTOS S.A. e da JCPM PARTICIPAÇÕES E EMPRE(1',0(17266$HVXDVFRQWURODGDVHPGHGH]HPEURGHRGHVHPSHQKRGH
VXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DEHPFRPRRGHVHPSHQKRFRQVROLGDGRGHVXDV
RSHUDo}HVHRVVHXVÀX[RVGHFDL[DFRQVROLGDGRVSDUDRH[HUFtFLR¿QGRQHVVDGDWDGH
acordo com as práticas contábeis adotadas no Brasil.
5HFLIHGHPDUoRGH
3ULFHZDWHUKRXVH&RRSHUV$XGLWRUHV,QGHSHQGHQWHV
&5&632³)´3(
-RVp9LWDO3HVVRD0RQWHLUR)LOKR&RQWDGRU&5&3(2
DIRETORIA
João Carlos Paes Mendonça - Diretor Presidente
-DLPHGH4XHLUR]/LPD)LOKR'LUHWRU9LFH3UHVLGHQWH([HFXWLYR
-RmR&DUORV3DHV0HQGRQoD7DYDUHVGH0HOR'LUHWRU
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(72447)