DOEPE 28/03/2015 - Pág. 38 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 28 de março de 2015
PLAZA CASA FORTE PARTICIPAÇÕES E EMPREENDIMENTOS S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias, submetemos à apreFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRVH[HUFtFLRVHQFHUUDGRVHPGHGH]HPEURGHHGHHUHODWyULR
dos auditores independentes.
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
$WLYR
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
&RQWDVDUHFHEHU
$GLDQWDPHQWRVDIRUQHFHGRUHV
Outros créditos
1mR&LUFXODQWH
5HDOL]iYHODORQJRSUD]R
'HSyVLWRVMXGLFLDLV
3URSULHGDGHSDUDLQYHVWLPHQWR 1RWD
,QWDQJtYHO
7RWDOGRDWLYR
2014
2013
3DVVLYRHSDWULP{QLROtTXLGR
Circulante
)RUQHFHGRUHV
(PSUpVWLPRV 1RWD
2EULJDo}HVVRFLDLV
2EULJDo}HV¿VFDLV
2XWUDVREULJDo}HV 1RWD
1mRFLUFXODQWH
(PSUpVWLPRV 1RWD
3DWULP{QLROtTXLGR 1RWD
&DSLWDO
5HVHUYDGHOXFURV
7RWDOGRSDVVLYRHSDWULP{QLROtTXLGR
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR(PPLOKDUHVGHUHDLV
5HVHUYDGHOXFURV
/XFURV
&DSLWDO 5HVHUYD
DFXPX
VRFLDO OHJDO Retenção ODGRV 7RWDO
(PGHMDQHLURGH
/XFUROtTXLGRGRH[HUFtFLR
Distribuição de lucros
'RH[HUFtFLR 1RWD F
'HH[HUFtFLRVDQWHULRUHV 1RWD F
&RQVWLWXLomRGHUHVHUYD 1RWD E
-
Em 31 de dezembro de 2013
/XFUROtTXLGRGRH[HUFtFLR
Distribuição de lucros
'RH[HUFtFLR 1RWD F
&RQVWLWXLomRGHUHVHUYD 1RWD E
-
Em 31 de dezembro de 2014
-
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHP
GHGH]HPEURGH(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
,QIRUPDo}HV JHUDLV $ 3/$=$ &$6$ )257( 3$57,&,3$d®(6 ( (035((1',0(17266$ ³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGRTXHWHP
SRUREMHWRDSDUWLFLSDomRVRFLHWiULDHRLQYHVWLPHQWRHPHPSUHVDVHHPSUHHQGLPHQWRV
HPSUHVDULDLVDDGPLQLVWUDomRHDORFDomRGHEHQVPyYHLVHLPyYHLV
$&RPSDQKLDpHPSUHHQGHGRUDGR3OD]D6KRSSLQJ&DVD)RUWHORFDOL]DGRHP5HFLIH±3(
$&RPSDQKLDDSUHVHQWDHPGHGH]HPEURGHFDSLWDOFLUFXODQWHOtTXLGRQHJDWLYR
GH5PLO ±5 PLO HQWUHWDQWRFRQVLGHUDQGRDFDSDFLGDGHGHJHUDomR
GHFDL[DGD&RPSDQKLDHVWHFHQiULRpDGHTXDGRSDUDID]HUIDFHjVVXDVREULJDo}HV
$ HPLVVmR GHVWDV GHPRQVWUDo}HV ¿QDQFHLUDV IRL DXWRUL]DGD SHORV DGPLQLVWUDGRUHV H
DFLRQLVWDVHPGHPDUoRGH
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVHVWmRGH¿QLGDVDEDL[R(VVDV
SROtWLFDVIRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVVDOYRTXDQdo indicado de outra forma.
%DVHGHSUHSDUDomRHDSUHVHQWDomR$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPHODERUDGDVHHVWmRVHQGRDSUHVHQWDGDVGHDFRUGRFRPR&3&30(±³&RQWDELOLGDGHSDUD
3HTXHQDVH0pGLDV(PSUHVDV´(ODVIRUDPSUHSDUDGDVFRQVLGHUDQGRRFXVWRKLVWyULFR
FRPREDVHGHYDORU
$ SUHSDUDomR GH GHPRQVWUDo}HV ¿QDQFHLUDV UHTXHU R XVR GH FHUWDV HVWLPDWLYDV FRQWiEHLVHWDPEpPRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLD
QR SURFHVVR GH DSOLFDomR GDV SROtWLFDV FRQWiEHLV $V GHPRQVWUDo}HV ¿QDQFHLUDV GD
&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDVUHIHUHQWHVjVHOHomRGDVYLGDV~WHLVGHSURSULHGDGHV SDUD LQYHVWLPHQWR DPRUWL]DomR GH LQWDQJtYHLV GHWHUPLQDomR GH SURYLV}HV
SDUDWULEXWRVHRXWUDVVLPLODUHV2VUHVXOWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HVHP
UHODomRjVHVWLPDWLYDV
&DL[DHHTXLYDOHQWHVGHFDL[D&DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGLQKHLUR
HP FDL[D GHSyVLWRV EDQFiULRV H LQYHVWLPHQWRV GH FXUWR SUD]R GH DOWD OLTXLGH] H FRP
ULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR³HPSUpVWLPRV H UHFHEtYHLV´ RV TXDLV VmR DWLYRV ¿QDQFHLURV QmR GHULYDWLYRV FRP SDJDPHQWRV
¿[RVRXGHWHUPLQiYHLVQmRFRWDGRVHPXPPHUFDGRDWLYRHVmRDSUHVHQWDGRVQRDWLYR
FLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVDGDWDGH
HPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH 2VUHFHEtYHLVFRPSUHHQGHPDSOLFDo}HV¿QDQFHLUDVFRQWDVDUHFHEHUGHSyVLWRVMXGLFLDLVHRXWURVFUpGLWRV
&RQWDVDUHFHEHU$VFRQWDVDUHFHEHUVmRDYDOLDGDVQRPRPHQWRLQLFLDOSHORVHX
YDORUMXVWRHHVWmRHVXEVHTXHQWHPHQWHSHORFXVWRDPRUWL]DGRHVmRUHSUHVHQWDGDVSRU
cobertura de encargos condominiais de lojistas inadimplentes.
'HSyVLWRVMXGLFLDLV([LVWHPVLWXDo}HVHPTXHD&RPSDQKLDTXHVWLRQDDOHJLWLPLGDGHGHGHWHUPLQDGRVSDVVLYRVRXDo}HVPRYLGDVFRQWUDVL3RUFRQWDGHVVHVTXHVWLRQDPHQWRVSRURUGHPMXGLFLDORXSRUHVWUDWpJLDGDSUySULDDGPLQLVWUDomRRVYDORUHVHP
TXHVWmRSRGHPVHUGHSRVLWDGRVHPMXt]RVHPTXHKDMDDFDUDFWHUL]DomRGDOLTXLGDomR
GRSDVVLYR7DLVYDORUHVHVWmRVHQGRDSUHVHQWDGRVFRPR³'HSyVLWRVMXGLFLDLV´QRDWLYR
UHDOL]iYHODORQJRSUD]RHVmRDSUHVHQWDGRVDRFXVWRDWXDOL]DGRVPRQHWDULDPHQWH
3URSULHGDGH SDUD LQYHVWLPHQWR - A Companhia é proprietária de parte de emSUHHQGLPHQWRPDQWLGRSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R2LPyYHOQmRp
ocupado pela Companhia e está demonstrado ao custo de aquisição ou construção,
GHGX]LGR GD GHSUHFLDomR DFXPXODGD FDOFXODGD SHOR PpWRGR OLQHDU SHODV YLGDV ~WHLV
HVWLPDGDVPHQFLRQDGDVQD1RWD
(PSUpVWLPRV2VHPSUpVWLPRVVmRLQLFLDOPHQWHUHFRQKHFLGRVSHORYDORUMXVWRGD
WUDQVDomR RXVHMDSHORYDORUUHFHELGRGREDQFRGHGX]LGRGRVFXVWRVGDWUDQVDomR H
VXEVHTXHQWHPHQWHGHPRQVWUDGRVSHORFXVWRDPRUWL]DGR
$VGHVSHVDVFRPMXURVVmRUHFRQKHFLGDVFRPEDVHQRPpWRGRGHWD[DHIHWLYDGHMXURVDRORQJRGRSUD]RGRHPSUpVWLPRGHWDOIRUPDTXHQDGDWDGRYHQFLPHQWRRVDOGR
FRQWiELOFRUUHVSRQGHDRYDORUGHYLGR2VMXURVVmRLQFOXtGRVHPGHVSHVDV¿QDQFHLUDV
2VHPSUpVWLPRVVmRFODVVL¿FDGRVFRPRSDVVLYRFLUFXODQWHDPHQRVTXHD&RPSDQKLD
WHQKD XP GLUHLWR LQFRQGLFLRQDO GH GLIHULU D OLTXLGDomR GR SDVVLYR SRU SHOR PHQRV
PHVHVDSyVDGDWDGREDODQoR
2XWURVDWLYRVHSDVVLYRV6mRGHPRQVWUDGRVSRUYDORUHVFRQKHFLGRVRXFDOFXOiYHLVHDFUHVFLGRVTXDQGRDSOLFiYHOGRVFRUUHVSRQGHQWHVUHQGLPHQWRVRXHQFDUJRVH
YDULDo}HVPRQHWiULDVDXIHULGRVRXLQFRUULGRV
$SXUDomRGRUHVXOWDGR$&RPSDQKLDUHFRQKHFHDUHFHLWDTXDQGR L RYDORUGD
UHFHLWDSRGHVHUPHQVXUDGRFRPVHJXUDQoD LL pSURYiYHOTXHEHQHItFLRVHFRQ{PLFRV
IXWXURVÀXDPSDUDD&RPSDQKLD H LLL TXDQGRFULWpULRVHVSHFt¿FRVWLYHUHPVLGRDWHQGLGRVSDUDFDGDXPDGDVDWLYLGDGHVGD&RPSDQKLDFRQIRUPHGHVFULomRDVHJXLU
$VUHFHLWDVGHDOXJXpLVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDV H
$VUHFHLWDVGH³5HV6SHUDWD´VmRUHFRQKHFLGDVQRPRPHQWRGRVHXUHFHELPHQWRHVmR
GHFRUUHQWHVGDUHVHUYDGRHVSDoRSDUDXWLOL]DomRGDHVWUXWXUDGRHPSUHHQGLPHQWR
$VGHPDLVGHVSHVDVHUHFHLWDVHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD2VHQcargos do imposto de renda e da contribuição social foram determinados com base no
OXFURSUHVXPLGRjVDOtTXRWDVDSOLFiYHLV
,QVWUXPHQWRV¿QDQFHLURV$&RPSDQKLDRSHUDFRPGLYHUVRVLQVWUXPHQWRV¿QDQFHLURVFRPGHVWDTXHSDUDFDL[DHHTXLYDOHQWHVGHFDL[DLQFOXLQGRDSOLFDo}HV¿QDQFHLUDV
'XUDQWH RV H[HUFtFLRV GH H GH D &RPSDQKLD QmR FHOHEURX FRQWUDWRV TXH
SRVVDPVHUFRQVLGHUDGRVFRPRLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
2VYDORUHVUHJLVWUDGRVQRDWLYRHQRSDVVLYRFLUFXODQWHWrPOLTXLGH]LPHGLDWDRXYHQFLPHQWRHPVXDPDLRULDHPSUD]RVLQIHULRUHVDWUrVPHVHV&RQVLGHUDQGRDQDWXUH]D
2014
2013
'HPRQVWUDomRGRUHVXOWDGR([HUFtFLRV¿QGRVHP
GHGH]HPEUR(PPLOKDUHVGHUHDLVH[FHWRTXDQGR
LQGLFDGRGHRXWUDIRUPD
2014
2013
5HFHLWDV 1RWD
&XVWRRSHUDFLRQDO 1RWD
/XFUREUXWR
'HVSHVDVDGPLQLVWUDWLYDV 1RWD
/XFURRSHUDFLRQDO
'HVSHVDV¿QDQFHLUDV 1RWD
5HFHLWDV¿QDQFHLUDV 1RWD
/XFURDQWHVGRLPSRVWRGHUHQGDH
GDFRQWULEXLomRVRFLDO
,PSRVWRGHUHQGD 1RWD
&RQWULEXLomRVRFLDO 1RWD
/XFUROtTXLGRGRH[HUFtFLR
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGR
capital
RSUD]RHDVFDUDFWHUtVWLFDVGHVVHVLQVWUXPHQWRVTXH
são sistematicamente renegociados, a administração
DYDOLD TXH D &RPSDQKLD QmR HVWi H[SRVWD D ULVFRV
UHOHYDQWHVGHFUpGLWRGHOLTXLGH]HGHPHUFDGREHP
FRPRQmRWHPH[SHFWDWLYDGHGLIHUHQoDVVLJQL¿FDWLYDV
TXDQGRGDUHDOL]DomRGHVVHVLQVWUXPHQWRV
&DL[DHHTXLYDOHQWHVGHFDL[D
)XQGR¿[R
)XQGRGHWURFR
&DL[D
&RQWDFRUUHQWH
$SOLFDo}HV¿QDQFHLUDV±&'%
2014
2013
2VFHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVSRVVXHPOLTXLGH]LPHGLDWDHWrPUHPXQHUDomRDWUHODGDjYDULDomRGRV
FHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
5. 3URSULHGDGHVSDUDLQYHVWLPHQWR
2014
2013
&XVWRGH 'HSUHFLDomR
9LGD~WLO
DTXLVLomR DFXPXODGD /tTXLGR /tTXLGR HVWLPDGD
7HUUHQRV
(GL¿FDo}HV
%HQIHLWRULDV
,QVWDODo}HV
0yYHLVHXWHQVtOLRV
(TXLSDPHQWRVGH,QIRUPiWLFD
Outros
2014
2013
6DOGRHPGHMDQHLUR
$TXLVLo}HV
%DL[DV
Depreciação
6DOGRHPGHGH]HPEUR
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DVDQXDLVGHGHSUHFLDomRHVWmREDVHDGDVHPODXGR
GHDYDOLDomR3DUDDHODERUDomRGRODXGRIRLFRQVLGHUDGRRSODQHMDPHQWRRSHUDFLRQDOGD&RPSDQKLDSDUDRV
SUy[LPRVH[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDQXWHQomRHXWLOL]DomRGRVLWHQVHOHPHQWRVGH
FRPSDUDomRHWD[DVGHYLYrQFLDGRVEHQV
&DVR HVVDV SURSULHGDGHV HVWLYHVVHP UHJLVWUDGDV SHOR YDORU MXVWR HVWH VHULD GH 5 PLO ±
PLO
(PSUpVWLPRV
7D[D
Prazo &LUFXODQWH Não FLUFXODQWH
2014
2013
%DQFRGR1RUGHVWH±)1(
&RPpUFLR D
DD
%DQFRGR1RUGHVWH±)1(
6HUYLoRV E
DD
D 5HIHUHVHD¿QDQFLDPHQWRFRQFHGLGRSHOR%DQFR
GR1RUGHVWHGR%UDVLO6$QRkPELWRGR)XQGR&RQVWLWXFLRQDO GH )LQDQFLDPHQWR GR 1RUGHVWH )1( 2V
HQFDUJRV ¿QDQFHLURV LQFLGHQWHV VREUH R FUpGLWR VmR
GH DDFRPE{QXVGHDGLPSOrQFLDGH2
YDORU ¿QDQFLDGR SDUD H[SDQVmR GR HPSUHHQGLPHQWR
3OD]D 6KRSSLQJ &DVD )RUWH HVWi VHQGR DPRUWL]DGR
HPSUHVWDo}HVPHQVDLVHVXFHVVLYDVFRPYHQFLPHQWR LQLFLDO HP GH MXQKR GH 3DUD HVWD
operação, a Companhia deu em garantia hipoteca em
JUDXHVHPFRQFRUUrQFLDGRLPyYHORQGHIXQFLRQD
o Shopping.
E 5HIHUHVHD¿QDQFLDPHQWRFRQFHGLGRSHOR%DQFR
GR1RUGHVWHGR%UDVLO6$QRkPELWRGR)XQGR&RQVWLWXFLRQDO GH )LQDQFLDPHQWR GR 1RUGHVWH )1( 2V
HQFDUJRV¿QDQFHLURVLQFLGHQWHVVREUHRFUpGLWRVmRGH
DDFRPE{QXVGHDGLPSOrQFLDGH2YDORU
¿QDQFLDGRSDUDFRQVWUXomRGRFLQHPDHREUDVGHPHOKRULDGRHPSUHHQGLPHQWR3OD]D6KRSSLQJ&DVD)RUWH
HVWiVHQGRDPRUWL]DGRHPSUHVWDo}HVPHQVDLVH
VXFHVVLYDVFRPYHQFLPHQWRLQLFLDOHP GHIHYHUHLUR
GH3DUDHVWDRSHUDomRD&RPSDQKLDGHXHP
JDUDQWLDKLSRWHFDHPJUDXGRLPyYHORQGHIXQFLRQD
o Shopping.
2XWUDVREULJDo}HV
2014
2013
5(),6VODXGrPLRDSDJDU D
3URYLVmRSDUDFRQWLQJrQFLDV±
/DXGrPLR E
Outras
-
-
D 5HIHUHVH DR YDORU SDUD SDJDPHQWR GR ODXGrPLR
LQFLGHQWHVREUHDLQFRUSRUDomRGHEHPLPyYHODRFDpital da Companhia, conforme a Primeira Alteração
GR&RQWUDWR6RFLDOFRPUHJLVWURQR6HJXQGR6HUYLoR
GH 5HJLVWUR GH ,PyYHLV HP $ FREUDQoD
GRUHIHULGRODXGrPLRHVWDYDVXVSHQVDSHOR0DQGDGR
GH 6HJXUDQoD Q HQWUHWDQWR R
6XSHULRU7ULEXQDOGH-XVWLoDFRQVLGHURXVHUGHYLGDD
FREUDQoDGRODXGrPLRQDLQFRUSRUDomRHQDWUDQVIHUrQFLDGHGRPtQLR~WLOGHLPyYHOSDUDDLQWHJUDOL]DomR
GH FDSLWDO '28 GH 2 SDJDPHQWR IRL
UHDOL]DGR HP GH MXOKR GH QR YDORU WRWDO GH
5
E 5HIHUHVHDRYDORUGHMXURVHPXOWDSURYLVLRQDGRV
TXHVHULDPLQFLGHQWHVVREUHRSDJDPHQWRGHODXGrPLR
UHIHULGRQRLWHP D FDOFXODGRVFRPEDVHQDUHDEHUWXUDGD/HLQ 5(),6 FRQVLGHUDQGRVHR
SDUFHODPHQWR GR GpELWR HP PHVHV (QWUHWDQWR
XPDYH]TXHD6HFUHWDULDGR3DWULP{QLRGD8QLmRFREURX DSHQDV R YDORU GR SULQFLSDO VHP LQFLGrQFLD GH
MXURV H PXOWD R VDOGR GD SURYLVmR IRL HVWRUQDGR 2V
YDORUHVSDJRVDWUDYpVGR5(),6GXUDQWHVHUmR
objeto de pedido de restituição.
3DWULP{QLR/tTXLGR
D &DSLWDOVRFLDO2FDSLWDOVRFLDOHPGHGH]HPEURGHHHVWiUHSUHVHQWDGRSRU
Do}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDOTXH
FRUUHVSRQGHPD5PLO
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGD
DQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGR
GRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDO
VRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGD
SDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
F 'LYLGHQGRV- Aos acionistas é assegurado, estatuWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGH
GROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD
Lei das Sociedades por Ações.
A Companhia distribuiu antecipadamente lucros no
H[HUFtFLR¿QGRHPGHGH]HPEURGHQRYDORU
GH5PLO 5PLO
5HFHLWDV - A composição das receitas é a seguinte:
Análise de receita por categoria
2014
2013
5HFHLWDGHDOXJXpLV
5HFHLWDGHFHVVmRGHGLUHLWRV
5HFHLWDGHHVWDFLRQDPHQWR
2XWUDVUHFHLWDVRSHUDFLRQDLV
Impostos incidentes sobre as receitas
&XVWR2SHUDFLRQDO- Os custos operacionais referem-se a gastos relacionados à estrutura mantida no
empreendimento para gerenciamento e monitoramento do processo de arrecadação dos aluguéis.
'HVSHVDVDGPLQLVWUDWLYDV
2014
2013
'HSUHFLDomRHDPRUWL]DomR
3HVVRDO
6HUYLoRVSUHVWDGRV
3URYLVmRSDUDFRQWLQJrQFLD 1RWD
Outras
5HFHLWDVHGHVSHVDV¿QDQFHLUDV
2014
2013
(QFDUJRVVREUHHPSUpVWLPR
2XWUDVGHVSHVDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
5HFHLWDGHDSOLFDomR¿QDQFHLUD
-XURVDWLYRV
2XWUDVUHFHLWDV¿QDQFHLUDV
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDVOtTXLGDV
/HLQ (PGHPDLRGHD
0HGLGD 3URYLVyULD Q IRL FRQYHUWLGD QD /HL Q
FRQ¿UPDQGRDUHYRJDomRR5HJLPH7ULEXWiULRGH7UDQVLomR±577DSDUWLUGHFRPDRSomR
GHDQWHFLSDUVHXVHIHLWRVSDUD
A administração da Companhia analisou os potenciais
HIHLWRV TXH SRGHULDP DGYLU GD DSOLFDomR GHVWD /HL H
concluiu que sua adoção antecipada, ou não, teria um
LPSDFWRLUUHOHYDQWHHPVXDVGHPRQVWUDo}HV¿QDQFHLras, portanto decidiu não efetuar a adoção antecipada.
&REHUWXUDGHVHJXURVA contratação do seguURHVWiVREDUHVSRQVDELOLGDGHGR&RQGRPtQLR3OD]D
Shopping Casa Forte e é feita com base em programa
de gerenciamento e delimitação de riscos, buscando
QR PHUFDGR FREHUWXUDV FRPSDWtYHLV FRP R SRUWH GR
empreendimento. As coberturas contratadas para danos materiais e lucros cessantes, demonstradas abai[R VmR FRQVLGHUDGDV VX¿FLHQWHV SHOD DGPLQLVWUDomR
SDUDFREULUHYHQWXDLVVLQLVWURVVHJXQGRDQDWXUH]DGH
CNPJ nº 04.792.018/0001-24
'HPRQVWUDomRGRVÀX[RVGHFDL[D([HUFtFLRV¿QGRVHP
GHGH]HPEUR(PPLOKDUHVGHUHDLV
2014
2013
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
/XFURDQWHVGRLPSRVWRGHUHQGDH
FRQWULEXLomRVRFLDO
Ajustes
'HSUHFLDomRHDPRUWL]DomR
%DL[DGHSURSULHGDGHVSDUDLQYHVWLPHQWR
-XURVLQFRUULGRV
(VWRUQRGHSURYLVmRSDUDFRQWLQJrQFLDV
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHU
$GLDQWDPHQWRDIRUQHFHGRU
2XWURVFUpGLWRV
'HSyVLWRVMXGLFLDLV
)RUQHFHGRUHV
2EULJDo}HVVRFLDLV
2EULJDo}HV¿VFDLV
Outras obrigações
&DL[DSURYHQLHQWHGDVRSHUDo}HV
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOSDJRV
-XURVGH¿QDQFLDPHQWRSDJRV
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHV
RSHUDFLRQDLV
)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
Aquisição de bens de propriedade para
LQYHVWLPHQWR
$TXLVLomRGHEHQVGRDWLYRLQWDQJtYHO
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGH
LQYHVWLPHQWR
)OX[RGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
'LYLGHQGRVSDJRV
/LTXLGDo}HVGHHPSUpVWLPRVH¿QDQFLDPHQWRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHV
GH¿QDQFLDPHQWR
$XPHQWR GLPLQXLomR GHFDL[DHHTXLYDOHQWHV
GHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLR
GRH[HUFtFLR
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
VXDDWLYLGDGHRVULVFRVHQYROYLGRVHPVXDVRSHUDo}HVHDRULHQWDomRGH
seus consultores de seguros.
,PSRUWkQFLDV
Ramos
VHJXUDGDV
5HVSRQVDELOLGDGHFLYLO
,QFrQGLRUDLRH[SORVmRGDQRVHOpWULFRVYHQGDYDODIXPDoD
/XFURVFHVVDQWHV
5HODWyULRGRVDXGLWRUHVLQGHSHQGHQWHVVREUH
DVGHPRQVWUDo}HV¿QDQFHLUDV
Aos Administradores e Acionistas
PLAZA CASA FORTE PARTICIPAÇÕES E EMPREENDIMENTOS S.A.
([DPLQDPRVDVGHPRQVWUDo}HV¿QDQFHLUDVGD3/$=$&$6$)257(3$57,&,3$d®(6((035((1',0(17266$ D³&RPSDQKLD´ TXHFRPSUHHQGHPREDODQoRSDWULPRQLDOHPGHGH]HPEURGHHDVUHVSHFWLYDV
GHPRQVWUDo}HVGRUHVXOWDGRGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDDVVLPFRPRRUHVXPRGDV
SROtWLFDVFRQWiEHLVHDVGHPDLVQRWDVH[SOLFDWLYDV
5HVSRQVDELOLGDGHGDDGPLQLVWUDomRVREUHDV
GHPRQVWUDo}HV¿QDQFHLUDV
$DGPLQLVWUDomRGD&RPSDQKLDpUHVSRQViYHOSHODHODERUDomRHDGHTXDGD
DSUHVHQWDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVGHDFRUGRFRPDVSUiWLFDV
contábeis adotadas no Brasil para pequenas e médias empresas - PronunFLDPHQWR7pFQLFR&3&30(±³&RQWDELOLGDGHSDUD3HTXHQDVH0pGLDV(PSUHVDV´ H SHORV FRQWUROHV LQWHUQRV TXH HOD GHWHUPLQRX FRPR QHFHVViULRV
SDUDSHUPLWLUDHODERUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVOLYUHVGHGLVWRUomR
UHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXSRUHUUR
5HVSRQVDELOLGDGHGRVDXGLWRUHVLQGHSHQGHQWHV
1RVVDUHVSRQVDELOLGDGHpDGHH[SUHVVDUXPDRSLQLmRVREUHHVVDVGHPRQVWUDo}HV¿QDQFHLUDVFRPEDVHHPQRVVDDXGLWRULDFRQGX]LGDGHDFRUGRFRP
as normas brasileiras e internacionais de auditoria. Essas normas requerem
RFXPSULPHQWRGHH[LJrQFLDVpWLFDVSHORDXGLWRUHTXHDDXGLWRULDVHMDSODQHMDGDHH[HFXWDGDFRPRREMHWLYRGHREWHUVHJXUDQoDUD]RiYHOGHTXHDV
GHPRQVWUDo}HV¿QDQFHLUDVHVWmROLYUHVGHGLVWRUomRUHOHYDQWH
8PDDXGLWRULDHQYROYHDH[HFXomRGHSURFHGLPHQWRVVHOHFLRQDGRVSDUDREWHQomRGHHYLGrQFLDDUHVSHLWRGRVYDORUHVHGDVGLYXOJDo}HVDSUHVHQWDGRV
QDVGHPRQVWUDo}HV¿QDQFHLUDV2VSURFHGLPHQWRVVHOHFLRQDGRVGHSHQGHP
GRMXOJDPHQWRGRDXGLWRULQFOXLQGRDDYDOLDomRGRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HV¿QDQFHLUDVLQGHSHQGHQWHPHQWHVHFDXVDGDSRU
fraude ou por erro.
1HVVD DYDOLDomR GH ULVFRV R DXGLWRU FRQVLGHUD RV FRQWUROHV LQWHUQRV UHOHYDQWHV SDUD D HODERUDomR H DGHTXDGD DSUHVHQWDomR GDV GHPRQVWUDo}HV
¿QDQFHLUDVGD&RPSDQKLDSDUDSODQHMDURVSURFHGLPHQWRVGHDXGLWRULDTXH
VmRDSURSULDGRVQDVFLUFXQVWkQFLDVPDVQmRSDUDH[SUHVVDUXPDRSLQLmR
VREUH D H¿FiFLD GHVVHV FRQWUROHV LQWHUQRV GD &RPSDQKLD 8PD DXGLWRULD
LQFOXLWDPEpPDDYDOLDomRGDDGHTXDomRGDVSROtWLFDVFRQWiEHLVXWLOL]DGDV
HDUD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVIHLWDVSHODDGPLQLVWUDomREHP
FRPRDDYDOLDomRGDDSUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVWRPDGDV
em conjunto.
$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVX¿FLHQWHHDSURSULDGD
SDUDIXQGDPHQWDUQRVVDRSLQLmRFRPUHVVDOYD
%DVHSDUDRSLQLmRFRPUHVVDOYD
&RQIRUPH PHQFLRQDGR QD 1RWD ³$SXUDomR GR UHVXOWDGR´ DV UHFHLWDV
GH DOXJXpLV H GH ³5HV 6SHUDWD´ IRUDP UHJLVWUDGDV TXDQGR HIHWLYDPHQWH
UHFHELGDV R TXH GLYHUJH GDV SUiWLFDV FRQWiEHLV DGRWDGDV QR %UDVLO TXH
GHWHUPLQDPTXHDVUHFHLWDVHGHVSHVDVVHMDPFRQWDELOL]DGDVSHORUHJLPH
GHFRPSHWrQFLDLQGHSHQGHQWHPHQWHGRVHXHIHWLYRUHFHELPHQWRRXGHVHPEROVR&RQVHTXHQWHPHQWHRDWLYRRSDVVLYRHRSDWULP{QLROtTXLGRHPGH
GH]HPEURGHHVWmRDSUHVHQWDGRVDPHQRUHP5PLO ±5
PLO 5PLO ±5 PLO H5PLO ±5
PLO UHVSHFWLYDPHQWHHRUHVXOWDGRGRH[HUFtFLR¿QGRHPGHGH]HPEUR
GHHVWiDSUHVHQWDGRDPHQRUHP5 PLO ±5PLO OtTXLGR
dos correspondentes efeitos tributários.
2SLQLmRFRPUHVVDOYD
(P QRVVD RSLQLmR H[FHWR SHORV HIHLWRV GR DVVXQWR GHVFULWR QR SDUiJUDIR
³%DVHSDUDRSLQLmRFRPUHVVDOYD´DVGHPRQVWUDo}HV¿QDQFHLUDVDQWHULRUmente referidas apresentam adequadamente, em todos os aspectos releYDQWHVDSRVLomRSDWULPRQLDOH¿QDQFHLUDGD3/$=$&$6$)257(3$57,&,3$d®(6((035((1',0(17266$HPGHGH]HPEURGHR
GHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DSDUDRH[HUFtFLR
¿QGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO
DSOLFiYHLVSDUDSHTXHQDVHPpGLDVHPSUHVDV5HFLIHGHPDUoRGH
PricewaterhouseCoopers Auditores Independentes
&5&632³)´3(
-RVp9LWDO3HVVRD0RQWHLUR)LOKR&RQWDGRU&5&3(2
DIRETORIA:
'LUHWRUGH2SHUDo}HV ,YDOGR0DLD-~QLRU
'LUHWRU$GPLQLVWUDWLYRH)LQDQFHLUR %XHQRGH%DUURV:DQGHUOH\
&RQWDGRU +HQULTXH)HUUHLUD$OEXTXHUTXH&5&3(
(72473)
38