DOEPE 01/04/2015 - Pág. 21 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 10 de abril de 2015
Diário Oficial do Estado de Pernambuco - Poder Executivo
»»»Continuação
Votorantim Cimentos N/NE S.A.
21
&13-0)Q
1RWDVH[SOLFDWLYDVGD$GPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
E 0RYLPHQWDomRGDSURYLVmRSDUDFUpGLWRGHOLTXLGDomRGXYLGRVD
,QVWUXPHQWRV¿QDQFHLURVSRUFDWHJRULD
$WLYRVFRQIRUPHREDODQoRSDWULPRQLDO
&DL[DHHTXLYDOHQWHVGHFDL[D
$SOLFDo}HV¿QDQFHLUDV
Contas a receber de clientes
$GLDQWDPHQWRDIRUQHFHGRUHV
&UpGLWRQDYHQGDGHLPRELOL]DGR
3DUWHVUHODFLRQDGDV
Nota
Nota
$WLYRVFRQIRUPHREDODQoRSDWULPRQLDO
&DL[DHHTXLYDOHQWHVGHFDL[D
$SOLFDo}HV¿QDQFHLUDV
Contas a receber de clientes
$GLDQWDPHQWRDIRUQHFHGRUHV
&UpGLWRQDYHQGDGHLPRELOL]DGR
3DUWHVUHODFLRQDGDV
Nota
$WLYRVPDQWLGRVSDUDQHJRFLDomR
3DVVLYRVFRQIRUPHREDODQoRSDWULPRQLDO
(PSUpVWLPRVH¿QDQFLDPHQWRV
Fornecedores
Dividendos a pagar
3DUWHVUHODFLRQDGDV
3DVVLYRVFRQIRUPHREDODQoRSDWULPRQLDO
(PSUpVWLPRVH¿QDQFLDPHQWRV
Fornecedores
Dividendos a pagar
3DUWHVUHODFLRQDGDV
(PSUpVWLPRVHUHFHEtYHLV
(PSUpVWLPRVHUHFHEtYHLV
$WLYRVPDQWLGRVSDUDQHJRFLDomR
2XWURVSDVVLYRV¿QDQFHLURV
Nota
4XDOLGDGHGRVFUpGLWRVGRVDWLYRV¿QDQFHLURVD &DL[DHHTXLYDOHQWHVGHFDL[D
HDSOLFDo}HV¿QDQFHLUDV$WDEHODDVHJXLUUHÀHWHDTXDOLGDGHGHFUpGLWRGRVHPLVVRUHV
HFRQWUDSDUWHVHPRSHUDo}HVGHFDL[DHHTXLYDOHQWHVGHFDL[DVDSOLFDo}HV¿QDQFHLUDV
&DL[DHHTXLYDOHQWHVGHFDL[D
&HUWL¿FDGRVGH'HSyVLWRV%DQFiULRV&'%V3yV
2SHUDo}HV&RPSURPLVVDGDV
Rating local
Rating local
$SOLFDo}HV¿QDQFHLUDV
AAA
A
$
%%
Aplicações Financeiras
/HWUDV)LQDQFHLUDVGR7HVRXUR/)7 V
)XQGRGH,QYHVWLPHQWRVHP'LUHLWRV&UHGLWyULRV),'&
2SHUDo}HV&RPSURPLVVDGDV
&HUWL¿FDGRGH'HSyVLWRV
6DOGRQRLQtFLRGRH[HUFtFLR
$GLo}HVOtTXLGDVGDVUHYHUV}HV
Contas a receber de clientes baixados durante o
H[HUFtFLRFRPRLQFREUiYHLV
6DOGRQR¿QDOGRH[HUFtFLR
6RFLHGDGHVFRQWURODGRUDV
9RWRUDQWLP,QGXVWULDO6$ L
9RWRUDQWLP&LPHQWRV6$ LL
6RFLHGDGHVFROLJDGDVRXFRQWURODGDVHPFRQMXQWR
&DOPLW0LQHUDomRH3DUWLFLSDo}HV/WGD
,EDU$GPLQLVWUDomRH3DUWLFLSDomR/WGD
0DUp&LPHQWR/WGD LY
0HWDO~UJLFD$WODV6$
0L]X6$
3ROLPL[&LPHQWR/WGD
6DQWD&UX]*HUDomRGH(QHUJLD6$
6DQWD0DULD&RPpUFLRH6HUYLoRV/WGD
6XSHUPL[&RQFUHWR6$ LY
9RWHQHU9RWRUDQWLP&RPHUFLDOL]DGRUDGH(QHUJLD/WGD Y
9RWRFHO,QYHVWLPHQWRV/WGD
Votorantim GmbH (iii)
9RWRUDQWLP6LGHUXUJLD6$
2XWURV
&RQWDVDUHFHEHUGHFOLHQWHV
Total acionistas não controladores
Circulante
Não circulante
Outros
Total
Total
Total de tributos a recuperar
Circulante
Não circulante
L 2VFUpGLWRVUHIHUHQWHVDR,&06 ,PSRVWRVREUH&LUFXODomRGH0HUFDGRULDVH6HUYLoRV GHFRUUHPGDFRPSUDGHEHQVGRDWLYRLPRELOL]DGR UHFXSHUiYHOHPSDUFHODVPHQVDLV HGH
SURGXWRVGHFRQVXPR2VFUpGLWRVVHUmRDSOLFDGRVSDUDSDJDU,&06GXUDQWHRFXUVRQRUPDOGDVSUySULDVRSHUDo}HVGD&RPSDQKLD LL 2VFUpGLWRVUHIHUHQWHVDR3,6&2),16GHFRUUHP
VXEVWDQFLDOPHQWHGDDTXLVLomRGHDWLYRLPRELOL]DGR(VVHVFUpGLWRVVmRUHFXSHUDGRV¿VFDOPHQWHGHDFRUGRFRPRVFULWpULRV¿VFDLVYLJHQWHV
&RQWDVDUHFHEHUGHFOLHQWHV
2V YDORUHV FLWDGRV DFLPD UHIHUHPVH D LWHQV GH FOLHQWHV QDFLRQDLV H HVWUDQJHLURV QmR
vencidos e não impaired 5LVFR DOWR &OLHQWHV QRYRV VHP KLVWyULFR GH LQIRUPDo}HV
¿QDQFHLUDV5LVFRPpGLR&OLHQWHVFRPKLVWyULFRGHDWUDVRQRVSDJDPHQWRV5LVFREDL[R
&OLHQWHVFRPXPVyOLGRKLVWyULFRFRPHUFLDOHGHSDJDPHQWRV&OLHQWHV$$$&ODVVL¿FDomR
H[FOXVLYD DSOLFiYHO VRPHQWH SDUD HQWLGDGHV OHJDLV EDVHDGRV HP DQiOLVH LQGLYLGXDO GH
FUpGLWRUHDOL]DGDSHOD$GPLQLVWUDomR
(VWRTXHV
D &RPSRVLomR
3URGXWRVDFDEDGRV
3URGXWRVVHPLDFDEDGRV
0DWpULDVSULPDV
Materiais
auxiliares
e
de
consumo
Importações em andamento
2XWURV
3URYLVmRSDUDSHUGDV L
L $SURYLVmRSDUDSHUGDVHPHVWRTXHUHIHUHVHVXEVWDQFLDOPHQWHDPDWHULDLVREVROHWRVH
GHEDL[RJLUR1mRKiHVWRTXHVGDGRVFRPRSHQKRUGHJDUDQWLDVGHSDVVLYRV
(PGHGH]HPEURGHRUHQGLPHQWRPpGLRGDFDUWHLUDGHRSHUDo}HVFRPSURPLVVDGDV 7ULEXWRVDUHFXSHUDU
HPUHDLVIRLGHGR&',
$SOLFDo}HV¿QDQFHLUDV
,PSRVWRGH5HQGDH&RQWULEXLomR6RFLDO,53-H&6//
,PSRVWRVREUH&LUFXODomRGH0HUFDGRULDVH6HUYLoRV,&06VREUHDWLYRLPRELOL]DGR L
Mantidas para negociação
,PSRVWRVREUH&LUFXODomRGH0HUFDGRULDVH6HUYLoRV,&06
Moeda nacional
,PSRVWRVREUH3URGXWRV,QGXVWULDOL]DGRV,3,
/HWUDV)LQDQFHLUDVGR7HVRXUR/)7V
4XRWDVGHIXQGRVGHLQYHVWLPHQWR L
3URJUDPDGH,QWHJUDomR6RFLDO3,6 LL
&HUWL¿FDGRGH'HSyVLWRV%DQFiULRV&'%V
&RQWULEXLomRSDUDR)LQDQFLDPHQWRGD6HJXULGDGH6RFLDO&2),16 LL
2XWURV
3DUWHVUHODFLRQDGDV
H 4XDOLGDGHGRVFUpGLWRVGHFRQWDVDUHFHEHUGHFOLHQWHV
Risco alto
5LVFRPpGLR
Risco baixo
AAA
D &RPSRVLomR
Nota
Clientes nacionais
Clientes estrangeiros
3DUWHVUHODFLRQDGDV
2V ratings GHFRUUHQWHV GH FODVVL¿FDomR ORFDO H JOREDO IRUDP H[WUDtGRV GDV DJrQFLDV GH 3URYLVmRSDUDFUpGLWRGHOLTXLGDomRGXYLGRVD
rating6WDQGDUG 3RRU¶V0RRG\¶VH)LWFKRatingsORFDO2Vratings nas escalas nacionais
são ratingsGHSURSyVLWRHVSHFt¿FRTXHVHDSOLFDPVRPHQWHDFUpGLWRVHPXPGHWHUPLQDGR
SDtVRXUHJLmR6mRDYDOLDo}HVGDTXDOLGDGHGHFUpGLWRUHODWLYDDRratingGR³PHOKRU´ULVFR
GHFUpGLWRGHQWURGHXPSDtVRXUHJLmR2³PHOKRU´ULVFRVHUiJHUDOPHQWHHPERUDQHP E 0RYLPHQWDomRGDSURYLVmRSDUDSHUGDVGHHVWRTXHV
VHPSUH DWULEXtGR SDUD WRGRV RV FRPSURPLVVRV ¿QDQFHLURV HPLWLGRV RX JDUDQWLGRV SHOR
(VWDGRVREHUDQR
3URGXWRV
3URGXWRV
0DWHULDLVDX[LOLDUHVHGH
&DL[DHHTXLYDOHQWHVGHFDL[D
DFDEDGRV
VHPLDFDEDGRV
Matérias-primas
consumo
6DOGRQRLQtFLRGRH[HUFtFLR
Moeda nacional
Adições
Caixa e bancos
Reversões
2SHUDo}HVFRPSURPLVVDGDV
6DOGRQR¿QDOGRH[HUFtFLR
$VDSOLFDo}HV¿QDQFHLUDVFRPSUHHQGHPWtWXORVS~EOLFRVRXGHLQVWLWXLo}HV¿QDQFHLUDVGH
SULPHLUDOLQKDLQGH[DGRVjWD[DGHGHSyVLWRLQWHUEDQFiULR(PGHGH]HPEURGHR
UHQGLPHQWRPpGLRGDFDUWHLUDHPUHDLVIRLGHGR&', GR&', L $V
TXRWDVGHIXQGRGHLQYHVWLPHQWRSHUWHQFHPDXPIXQGRH[FOXVLYRGD9RWRUDQWLP&LPHQWRV
H D &RPSDQKLD SRVVXL GR PRQWDQWH WRWDO 'HPRQVWUDPRV D VHJXLU D FRPSRVLomR GD
FDUWHLUDGRIXQGRSURSRUFLRQDOjSDUWLFLSDomRGD&RPSDQKLD
(P D &RPSDQKLD WUDQVIHULX DOJXQV YDORUHV D UHFHEHU GH FOLHQWHV ORFDLV SDUD XPD
LQVWLWXLomR¿QDQFHLUD(PFRQH[mRFRPHVWDWUDQVDomRD&RPSDQKLDDVVXPLXDWpGH
SHUGDV GRV FUpGLWRV WUDQVIHULGRV 8PD YH] TXH D &RPSDQKLD WUDQVIHULX RV ULVFRV H RV
EHQHItFLRVVLJQL¿FDWLYRVGHVWDVFRQWDVDUHFHEHUIRUDPGHVFRQVLGHUDGRVYDORUHVDUHFHEHU
QR PRQWDQWH FRQWiELO GH 5 VHQGR UHFRQKHFLGR XP SDVVLYR QD UXEULFD ³RXWUDV
REULJDo}HV´ QR YDORU GH 5 R TXH UHSUHVHQWD R YDORU MXVWR GD JDUDQWLD FRQFHGLGD
QRTXHGL]UHVSHLWRDGHSHUGDVTXHpWDPEpPRYDORUPi[LPRDRTXDOD&RPSDQKLD
HVWDYDH[SRVWDGHYLGRDRVYDORUHVDUHFHEHUWUDQVIHULGRV$&RPSDQKLDQmRWLQKDQHQKXPD
REULJDomRRXGLUHLWRRXDRSomRGHUHFRPSUDGRVFUpGLWRVQmRKDYHQGRRXWUDVREULJDo}HV
FRQWUDWXDLV RX GLUHLWRV GD WUDQVDomR TXH SRVVDP UHVXOWDU HP TXDOTXHU JDQKR RX SHUGD
VLJQL¿FDWLYD(PD&RPSDQKLDQmRUHDOL]RXHVWDRSHUDomR$FRQVWLWXLomRGDSURYLVmR
SDUDFUpGLWRGHOLTXLGDomRGXYLGRVDIRLUHJLVWUDGDQRUHVXOWDGRGRH[HUFtFLRFRPR³'HVSHVDV
Total FRPYHQGDV´2VYDORUHVGHELWDGRVQDFRQWDGHSURYLVmRVmRJHUDOPHQWHEDL[DGRVTXDQGR
QmRKiH[SHFWDWLYDGHUHFXSHUDomRGRVUHFXUVRV
F &RPSRVLomRSRUPRHGDV
Reais
'yODU1RUWH$PHULFDQR
G 9HQFLPHQWRVGHFRQWDVDUHFHEHU
A vencer
9HQFLGRVDWpPHVHV
9HQFLGRVHQWUHHPHVHV
9HQFLGRVKiPDLVGHPHVHV
2XWURVSDVVLYRV¿QDQFHLURV
&DL[DHHTXLYDOHQWHVGHFDL[D
AAA
$$
$
%%%
Total
$WLYRQmRFLUFXODQWH
)RUQHFHGRUHV
'LYLGHQGRVDSDJDU
3DVVLYRQmRFLUFXODQWH
5HFHLWD¿QDQFHLUD
Compras
9HQGDV
$VSULQFLSDLVWUDQVDo}HVFRPSDUWHVUHODFLRQDGDVIRUDPIHLWDVQDVVHJXLQWHVFRQGLo}HV L 6HUYLoRVDGTXLULGRVLQFOXHPDTXHOHVSURSRUFLRQDGRVSHOR&HQWURGH6ROXo}HV&RPSDUWLOKDGDVRX&6&GD9,'UHODFLRQDGRVjVDWLYLGDGHVDGPLQLVWUDWLYDVGHUHFXUVRVKXPDQRVback
RI¿FHFRQWDELOLGDGHLPSRVWRVDVVLVWrQFLDWpFQLFDWUHLQDPHQWRHDTXHOHVIRUQHFLGRVSHOR&HQWURGH&RPSHWrQFLDHP7HFQRORJLDGD,QIRUPDomRRX&&7,(VVHVVHUYLoRVVmRIRUQHFLGRVSDUDWRGDVDVHPSUHVDVGR*UXSR9RWRUDQWLPHVmRUHHPEROVDGRVj9,'FRPEDVHQRV
VHUYLoRVHIHWLYDPHQWHSUHVWDGRVj&RPSDQKLD LL (PRXWXEURGHRVVDOGRVGHDWLYRQmRFLUFXODQWHIRUDPLQWHJUDOPHQWHOLTXLGDGRVFRQIRUPH1RWD LLL LLL 2VSURGXWRVIRUDPYHQGLGRVFRPEDVHQDVWDEHODVGHSUHoRLQWHUQRGDVHPSUHVDV2VSURGXWRVDGTXLULGRVGD
9RWRUDQWLP*PE+ EDVLFDPHQWHFRPSUDGHFRTXHGHSHWUyOHR LQFOXHPPDUJHPHPUHODomRDRSUHoRGHYHQGDFREUDGRSHORVIRUQHFHGRUHVTXHWHPVLGRHQWUHHQRVSHUtRGRVDSUHVHQWDGRVFRPRFRPSHQVDomRSHORVVHUYLoRVSUHVWDGRVRTXHHVWiHPFRQVRQkQFLD
FRPDSROtWLFDGHSUHoRVGHWUDQVIHUrQFLDGD&RPSDQKLD LY $VRSHUDo}HVGHYHQGDVFRPD6XSHUPL[&RQFUHWR6$H0DUp&LPHQWR/WGDUHIHUHPVHDYHQGDVGHFLPHQWRHDJUHJDGRV Y 2SHUDo}HVGHFRPSUDGHHQHUJLDGD9RWHQHU9RWRUDQWLP&RPHUFLDOL]DGRUDGH(QHUJLD
/WGD2XWURVSUHoRVGHYHQGDVHGHSUHVWDo}HVGHVHUYLoRVHQWUHSDUWHVUHODFLRQDGDVIRUDPQHJRFLDGRVFRPEDVHQRVFXVWRVLQWHUQRVVHPPDUJHQVDSOLFDGDV
Continua»»»