DOEPE 10/04/2015 - Pág. 22 - Poder Executivo - Diário Oficial do Estado de Pernambuco
22
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 10 de abril de 2015
ECOPESA AMBIENTAL S.A.
CNPJ nº 08.165.091/0001-27
RELATÓRIO DA ADMINISTRAÇÃO
6HQKRUHV$FLRQLVWDVHPFXPSULPHQWRDVGLVSRVLo}HVHVWDWXWiULDVVXEPHWHPRVDDSUHFLDomRGH96DVRUHODWyULRDQXDOGDDGPLQLVWUDomRHDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRH[HUFtFLRGHGHGH]HPEURGHGD(FRSHVD$PELHQWDO6$$$GPLQLVWUDomRDJUDGHFH
DWRGRVTXHFRQWULEXLUDPSDUDRVUHVXOWDGRVDOFDQoDGRVHVSHFLDOPHQWHDQRVVDHTXLSHGHFRODERUDGRUHVSHORHPSHQKRHGHGLFDomRDRVIRUQHFHGRUHVHSUHVWDGRUHVGHVHUYLoRVSHODTXDOLGDGHHDRVFOLHQWHVSHODFUHGLELOLGDGHHPQRVVRWUDEDOKR5HFLIH GHPDUoRGH
DIRETORIA:
FÁBIO ANDRÉ FRUTUOSO LOPES - Diretor
ROGÉRIO CAVALCANTI ANUNCIAÇÃO - Diretor
SHIRLEY FERREIRA DA SILVA &RQWDGRUD&5&3(
BALANÇOS PATRIMONIAIS EM 31 DE DEZEMBRO DE 2014 E 2013 HP5HDLV
DEMONSTRAÇÕES DE RESULTADOS
Nota
2014
2013
Nota
2014
2013
EXERCÍCIOS FINDOS EM 31 DE DEZEMBRO DE 2014 E 2013 HP5HDLV
Ativo
Passivo
Nota
2014
2013
Circulante
Circulante
Receita bruta de vendas
D
&DL[DHHTXLYDOHQWHVGHFDL[D
E
)LQDQFLDPHQWRV
Deduções de vendas
&RQWDVDUHFHEHUGHFOLHQWHV
F H
)RUQHFHGRUHV
I H
Receita líquida dos serviços prestados
7ULEXWRVDUHFXSHUDU
Adiantamentos de clientes
6.767
Custo dos serviços prestados
D
2XWURVFUpGLWRV
2EULJDo}HVVRFLDLVHWUDEDOKLVWDV
Lucro bruto
2EULJDo}HV¿VFDLV
Receitas (despesas) operacionais
Não circulante
'HVSHVDVFRPSHVVRDOHHQFDUJRV
Realizável a Longo Prazo
Não circulante
'HSyVLWRVMXGLFLDLV
Exigível a Longo Prazo
'HVSHVDVDGPLQLVWUDWLYDVHJHUDLV
,PRELOL]DGR
G
)LQDQFLDPHQWRV
2XWUDVUHFHLWDV GHVSHVDV RSHUDFLRQDLVOtTXLGDV
,QWDQJtYHO
Tributos diferidos
8
1.755.590
3URYLVmRSDUDFRQWLQJrQFLDV
L
5HVXOWDGRDQWHVGDVUHFHLWDV GHVSHVDV ¿QDQFHLUDV
5HFHLWDV¿QDQFHLUDV
D
Patrimônio líquido
9
'HVSHVDV¿QDQFHLUDV
D
Capital social
15.510.000 15.000.000
5HVHUYDV
Lucro operacional / Antes dos impostos
Lucros acumulados
1.891.656
&RQWULEXLomRVRFLDO
M
,PSRVWRGHUHQGD
M
Total do Ativo
Total do Passivo e Patrimônio Líquido
Lucro líquido do exercício
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV
1~PHURGHDo}HVDR¿QDOGRH[HUFtFLR
D
DEMONSTRAÇÕES DAS MUTAÇÕES DO PATRIMÔNIO LÍQUIDO EXERCÍCIOS FINDOS EM 31 DE DEZEMBRO DE 2014 E 2013 HP5HDLV
Lucro líquido do exercício por ação
1,08
1,17
Reservas
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV
Nota
Capital Social
Reserva legal
Reservas de lucros
Lucros Acumulados
Total
Saldos em 1° de Janeiro de 2013
DEMONSTRAÇÕES DOS FLUXOS DE CAIXA - MÉTODO INDIRETOEXERCÍCIOS
'LVWULEXLomRDQWHFLSDGDGHGLYLGHQGRV
FINDOS EM 31 DE DEZEMBRO DE 2014 E 2013 HP5HDLV
/XFUROtTXLGRGRH[HUFtFLR
2014
2013
&RQVWLWXLomRGHUHVHUYDOHJDO
E
Lucro líquido do exercício
Saldos em 31 de Dezembro de 2013
Ajustes por:
$XPHQWRGHFDSLWDOVRFLDO
D
'HSUHFLDomRDPRUWL]DomRHH[DXVWmR
'LVWULEXLomRDQWHFLSDGDGHGLYLGHQGRV
Lucro líquido do exercício (ajustado)
/XFUROtTXLGRGRH[HUFtFLR
Atividades operacionais
&RQVWLWXLomRGHUHVHUYDOHJDO
E
9DULDomRGDVFRQWDVDUHFHEHUGHFOLHQWHV
&RQVWLWXLomRGDUHVHUYDGHOXFURV
9DULDomRGRVWULEXWRVDUHFXSHUDU
Saldos em 31 de Dezembro de 2014
9DULDomRGRVRXWURVFUpGLWRV
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV
9DULDomRGRVGHSyVLWRVMXGLFLDLV$WLYRQmRFLUFXODQWH
NOTAS EXPLICATIVAS ÀS DEMONSTRAÇÕES CONTÁBEIS EXERCÍCIOS FINDOS EM 31 DE DEZEMBRO DE 2014 E 2013 HP5HDLV
1. Contexto Operacional: A Ecopesa Ambiental S.A. ³&RPSDQKLD´ pUHJLGDSRU(VWDWX- EHLVQmRVHUmRUHFXSHUDGRVDWUDYpVGHRSHUDo}HVIXWXUDVf. Fornecedores: As contas a
WRHSHODOHJLVODomRDSOLFiYHOFRPVHGHHIRURQD&LGDGHGH5HFLIHQR(VWDGRGH3HUQDP- SDJDUDRVIRUQHFHGRUHVVmRREULJDo}HVDSDJDUSRUEHQVRXVHUYLoRVTXHIRUDPDGTXLULGRV
EXFRQD5XD3DGUH&DUDSXFHLURQ (GLI-DQHWH&RVWD6DOD&(3 GHIRUQHFHGRUHVQRFXUVRQRUPDOGRVQHJyFLRVVHQGRFODVVL¿FDGDVQRSDVVLYRFLUFXODQWH
%RD9LDJHPH¿OLDOQRHQGHUHoR/RWHGDV7HUUDVGD8VLQDGH0XULEHFDEDLUURGH0XUL- VHRSDJDPHQWRIRUGHYLGRQRSHUtRGRGHDWpXPDQR&DVRFRQWUiULRDVFRQWDVDSDJDU
EHFDQDFLGDGHGH-DERDWmRGRV*XDUDUDSHVQR(VWDGRGH3HUQDPEXFRTXHXWLOL]DR VmR DSUHVHQWDGDV QR SDVVLYR QmR FLUFXODQWH (ODV VmR LQLFLDOPHQWH UHFRQKHFLGDV SHOR
QRPHIDQWDVLD³&75&$1'(,$6´HPVXDRSHUDomR)RLFRQVWLWXtGDHPGHPDUoRGH YDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGR
HWHPSRUREMHWLYRDSUHVWDomRGHVHUYLoRVGHLPSODQWDomRHRSHUDomRGRVLVWHPDGH GH WD[D HIHWLYD GH MXURV 1D SUiWLFD VmR QRUPDOPHQWH UHFRQKHFLGDV DR YDORU GD IDWXUD
WUDWDPHQWRHGHVWLQDomR¿QDOGHUHVtGXRVVyOLGRVOtTXLGRVHSDVWRVRVJHVWmRGHUHVtGXRV correspondente. g. Outros passivos: 8PSDVVLYRpUHFRQKHFLGRQREDODQoRSDWULPRQLDO
HDLQGDLQFOXLQGRDVDWLYLGDGHVGHFRQVHUYDomRPDQXWHQomRPRGHUQL]DomRDPSOLDomR TXDQGRD&RPSDQKLDSRVVXLXPDREULJDomROHJDORXFRQVWLWXtGDFRPRUHVXOWDGRGHXP
H[SORUDomR HODERUDomR GH HVWXGRV WpFQLFRV H REUDV QHFHVViULDV j FRQVHFXomR GHVVHV HYHQWRSDVVDGRVHQGRSURYiYHOTXHXPUHFXUVRHFRQ{PLFRVHMDUHTXHULGRSDUDOLTXLGiOR
VHUYLoRVYDUULo}HVGHOLPSH]DS~EOLFDFROHWDWUDQVSRUWHURGRYLiULRHWUDQVERUGRGHVWLQDomR 6mRDFUHVFLGRVTXDQGRDSOLFiYHOGRVFRUUHVSRQGHQWHVHQFDUJRVHGDVYDULDo}HVPRQH¿QDOGHUHVtGXRVVyOLGRVGRPLFLOLDUHVLQGXVWULDLVFRPHUFLDLVHKRVSLWDODUHVLQFLQHUDGRUHV WiULDVLQFRUULGRV$VSURYLV}HVVmRUHJLVWUDGDVWHQGRFRPREDVHDVPHOKRUHVHVWLPDWLYDV
UHFLFODJHPFRPSRVWDJHPHRXWUDVIRUPDVGHWUDWDPHQWRGHUHVtGXRVGHVLQIHFomRTXtPLFD GRULVFRHQYROYLGR6mRFODVVL¿FDGRVFRPRFLUFXODQWHVTXDQGRVXDOLTXLGDomRpSURYiYHO
WpUPLFDPLFURRQGDVRXSODVPDLPSODQWDomRHRSHUDomRGHWUDWDPHQWRHGHVWLQDomR¿QDO TXHRFRUUDQRVSUy[LPRVPHVHV&DVRFRQWUDULRVmRGHPRQVWUDGRVFRPRQmRFLUFXODQGHUHVtGXRVLQGXVWULDLVHPDWHUURVFODVVH,,,$H,,%HRXHPSODQWDVGHWUDWDPHQWRWpUPL- te. h. Provisão para fechamento do aterro: O total do custo de fechamento de aterro
FRSDUDUHVtGXRVLQGXVWULDLV2SUD]RGHGXUDomRGD(PSUHVDpLQGHWHUPLQDGR2. Apresen- GHYHUiVHUFDOFXODGRFRPEDVHQRVSURMHWRVFRQVLGHUDQGRRWLSRGHFDPDGDGHIHFKDPHQtação e elaboração das demonstrações contábeis: a. Declaração de conformidade: WR(VWHFXVWRWRWDOGHYHUiVHUSURYLVLRQDGROHYDQGRVHHPFRQWDDFDSDFLGDGHYROXPpWULFD
As demonstrações contábeis foram preparadas de acordo com as práticas contábeis GRVDWHUURVHDGHQVLGDGHGRVUHVtGXRVTXHDOLVHUmRGLVSRVWRV'HVWDIRUPDGHYHUiVHU
adotadas no Brasil, em conformidade com a NBC TG 1.000 - Contabilidade para Pequenas FDOFXODGDXPDWD[DSDUDSURYLVmRGRFXVWRGHIHFKDPHQWRHP5HDLVSRUWRQHODGD 5W
H0pGLDV(PSUHVDVDVTXDLVLQFOXHPRVFULWpULRVHVWDEHOHFLGRVSHOD/HLQFRP HPFRQIRUPLGDGHFRPR,$60HQVDOPHQWHGHYHUiVHUFDOFXODGDDSURYLVmRPXOWLSOLFDQDOWHUDo}HVWUD]LGDVSHOD/HL(PHDHPSUHVDQmRDSUHVHQWRXUHVXO- GRVHDTXDQWLGDGHHPWRQHODGDVGHUHVtGXRVGLVSRVWDQRDWHUURSRUHVVDWD[D$OpPGLVVR
WDGRVDEUDQJHQWHVPRWLYRSHORTXDOQmRHVWiVHQGRDSUHVHQWDGDHVVDGHPRQVWUDomR$V WRGRDWHUURGHSRLVGHHQFHUUDGRSUHFLVDVHUPRQLWRUDGRGXUDQWHXPSHUtRGRPtQLPRGH
GHPRQVWUDo}HVFRQWiEHLVGD&RPSDQKLDUHODWLYDVDRH[HUFtFLR¿QGRHPGHGH]HPEUR DQRV SDUD LGHQWL¿FDU HYHQWXDLV LPSDFWRV DPELHQWDLV FRQIRUPH FULWpULRV GH RSHUDomR
GHIRUDPDXWRUL]DGDVSDUDHPLVVmRSHOD$GPLQLVWUDomRHPGHIHYHUHLURGH HVWDEHOHFLGRVSHODQRUPD1%5 GD$%173DUDWDQWRGLYHUVRVVHUYLoRVHVSH7RGRVRVYDORUHVDSUHVHQWDGRVQDVGHPRQVWUDo}HVFRQWiEHLVLQFOXLQGRRVYDORUHVLQVHULGRV Ft¿FRVSUHFLVDPVHUUHDOL]DGRVFRPR GUHQDJHPFROHWDHWUDWDPHQWRGHFKRUXPHGUHQDJHP
QDVQRWDVH[SOLFDWLYDVHVWmRH[SUHVVRVHP5HDLVH[FHWRDTXHOHVHYHQWXDOPHQWHLQGLFDGRV FROHWDHWUDWDPHQWRGHELRJiV TXDQGRIRURFDVR WRPDGDGHDPRVWUDVHDQiOLVHODERUDde outra forma. 3. Resumo das Principais Práticas Contábeis: a. Apuração dos resul- WRULDOGDViJXDVVXEWHUUkQHDVHVXSHU¿FLDLVHQWUHRXWURV3RUFRQVLGHUDURYDORULPDWHULDO
tados: 5HFHLWDV: $V UHFHLWDV FRUUHVSRQGHP VXEVWDQFLDOPHQWH DR YDORU GRV VHUYLoRV neste momento, a Companhia não calculou o custo total de pós-fechamento para seu
SUHVWDGRVIDWXUDGRVRXQmRUHFHELGDVRXUHFHEtYHLVSHODYHQGDGHVHUYLoRVQRFXUVRUH- DWHUURRTXDOGHYHULDWHUVLGRSURYLVLRQDGRFRQVLGHUDQGRVHDFDSDFLGDGHYROXPpWULFDGH
JXODUGDVDWLYLGDGHVGD(PSUHVD$UHFHLWDpUHFRQKHFLGDTXDQGRRYDORUGDPHVPDSRGH FDGDDWHUURHDGHQVLGDGHGRVUHVtGXRVi. Provisão para contingências: 5HSUHVHQWDGD
VHUPHQVXUDGRGHPDQHLUDFRQ¿iYHOpSURYiYHOTXHEHQHItFLRVHFRQ{PLFRVIXWXURVVHUmR SRUSURYLVmRSDUDFRQWLQJrQFLDVWUDEDOKLVWDV&RQVWLWXtGDFRQIRUPHSDUHFHUGRV$VVHVVRUHV
WUDQVIHULGRVSDUDD(PSUHVDRVFXVWRVLQFRUULGRVQDWUDQVDomRSRVVDPVHUPHQVXUDGRV -XUtGLFRVGD(QWLGDGH$VSUiWLFDVFRQWiEHLVSDUDUHJLVWURHGLYXOJDomRGHDWLYRVHSDVVLYRV
RVULVFRVHEHQHItFLRVIRUDPVXEVWDQFLDOPHQWHWUDQVIHULGRVDRFRPSUDGRUHTXDQGRFULWp- FRQWLQJHQWHVHREULJDo}HVOHJDLVVmRDVVHJXLQWHV L DWLYRVFRQWLQJHQWHVVmRUHFRQKHFLGRV
ULRVHVSHFt¿FRVIRUHPVDWLVIHLWRVSDUDFDGDXPDGDVDWLYLGDGHVGD(PSUHVD$VUHFHLWDV VRPHQWHTXDQGRKiJDUDQWLDVUHDLVRXGHFLV}HVMXGLFLDLVIDYRUiYHLVWUDQVLWDGDVHPMXOJDGR
GHVHUYLoRVQmRPHGLGDVQHPIDWXUDGDVVmRUHFRQKHFLGDVSRUHVWLPDWLYDVFRPEDVHQDV 2VDWLYRVFRQWLQJHQWHVFRPr[LWRVSURYiYHLVVmRDSHQDVGLYXOJDGRVHPQRWDH[SOLFDWLYD
PHGLo}HVGRVVHUYLoRVHIHWLYDPHQWHSUHVWDGRVDWpDGDWDEDVHGDVGHPRQVWUDo}HVFRQWi- LL SDVVLYRV FRQWLQJHQWHV VmR SURYLVLRQDGRV TXDQGR DV SHUGDV IRUHP DYDOLDGDV FRPR
beis. Despesas: $VGHVSHVDVVmRFRQWDELOL]DGDVSHORUHJLPHGHFRPSHWrQFLDREHGHFHQGR SURYiYHLV H RV PRQWDQWHV HQYROYLGRV IRUHP PHQVXUiYHLV FRP VX¿FLHQWH VHJXUDQoD 2V
DVXDYLQFXODomRFRPDUHDOL]DomRGDVUHFHLWDV$VGHVSHVDVSDJDVDQWHFLSDGDPHQWHH SDVVLYRVFRQWLQJHQWHVDYDOLDGRVFRPRSHUGDVSRVVtYHLVVmRDSHQDVGLYXOJDGRVHPQRWD
TXHFRPSHWHPDH[HUFtFLRVIXWXURVVmRGLIHULGDVGHDFRUGRFRPRVUHVSHFWLYRVSUD]RVGH H[SOLFDWLYDHRVSDVVLYRVFRQWLQJHQWHVDYDOLDGRVFRPRSHUGDVUHPRWDVQmRVmRSURYLVLRduração. 5HFHLWDVHGHVSHVDV¿QDQFHLUDV: $VUHFHLWDV¿QDQFHLUDVVmRFRQWDELOL]DGDVSHOR QDGRVQHPGLYXOJDGRV LLL REULJDo}HVOHJDLVVmRUHJLVWUDGDVFRPRH[LJtYHLVLQGHSHQGHQWH
UHJLPHGHFRPSHWrQFLDHUHSUHVHQWDPRVMXURVHIHWLYRVDXIHULGRVVREUHFRQWDVDUHFHEHU GDDYDOLDomRVREUHDVSUREDELOLGDGHVGHr[LWRGHSURFHVVRVHPTXHD(PSUHVDTXHVWLRQRX
OLTXLGDGDVDSyVRYHQFLPHQWRHJDQKRVFRPDSOLFDo}HV¿QDQFHLUDV$VGHVSHVDV¿QDQFHL- a inconstitucionalidade de tributos. j. Imposto de Renda e Contribuição Social sobre o
UDVUHSUHVHQWDPRVMXURVHIHWLYRVLQFRUULGRVHRVGHPDLVHQFDUJRVFRPHPSUpVWLPRV¿- Lucro Líquido: A Companhia optou pelo lucro presumido como forma de tributação. DesQDQFLDPHQWRVHRXWUDVWUDQVDo}HV¿QDQFHLUDVb. Caixa e equivalentes de caixa: &DL[DH VDIRUPDRLPSRVWRGHUHQGDpFDOFXODGRjDOtTXRWDGHVREUHR/XFUR3UHVXPLGRFDOHTXLYDOHQWHVGHFDL[DDEUDQJHPVDOGRVGHEDQFRVHVmRXWLOL]DGDVQDJHVWmRGDVREULJDo}HV FXODGRVREUHDDOtTXRWDGHSUHVXQomRGHVREUHDUHFHLWDEUXWDDXIHULGDFRPDSUHVWDomR
GHFXUWRSUD]R5HIHUHVHDGHSyVLWRVEDQFiULRVQRSDtVc. Contas a receber de clientes: GH VHUYLoRV DFUHVFLGD GRV UHQGLPHQWRV GH DSOLFDo}HV ¿QDQFHLUDV QmR GHFRUUHQWHV GD
$VFRQWDVGHUHFHEHUGHFOLHQWHVHVWmRUHJLVWUDGDVSHORYDORUQRPLQDOGRVWtWXORVUHSUHVHQ- DWLYLGDGHRSHUDFLRQDOGDSHVVRDMXUtGLFDPDLVDGLFLRQDOGHVREUHDEDVHGHFiOFXOR
WDWLYRVGHVWHVFUpGLWRV1DSUiWLFDHVWHVYDORUHVHVWmRUHJLVWUDGRVSHORYDORUGHUHDOL]DomR GRLPSRVWRDMXVWDGDTXHH[FHGHUD5WULPHVWUDLVSHUID]HQGR5DQXDLV
$SURYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVDpFDOFXODGDTXDQGRDSOLFiYHOFRPEDVH $ FRQWULEXLomR VRFLDO p FDOFXODGD j DOtTXRWD GH VREUH R /XFUR 3UHVXPLGR FDOFXODGR
QDDQiOLVHLQGLYLGXDOGHULVFRGRVFUpGLWRVTXHFRQWHPSODKLVWyULFRGHSHUGDVDVLWXDomR VREUHDDOtTXRWDGHSUHVXQomRGHVREUHDSUHVWDomRGHVHUYLoRVPDLVRVDFUpVFLPRV
LQGLYLGXDOGRVFOLHQWHVDVLWXDomRGRJUXSRHFRQ{PLFRDRTXDOSHUWHQFHPHDVUHVSHFWLYDV SUHYLVWRVQDIRUPDGDOHJLVODomRYLJHQWHk. Estimativas contábeis: A elaboração de deJDUDQWLDVUHDLVUHFHELGDVd. Imobilizado: Demonstrado ao custo de aquisição formação monstrações contábeis de acordo com as práticas contábeis adotadas no Brasil requer que
RXGHFRQVWUXomRGHGX]LGRVGDVGHSUHFLDo}HVTXHQmRVXSHUDRYDORUSURYiYHOGHUHFX- D$GPLQLVWUDomRXVHGHMXOJDPHQWRQDGHWHUPLQDomRHUHJLVWURGHHVWLPDWLYDVFRQWiEHLV
peração determinado com base nos resultados das operações futuras. As depreciações $WLYRVHSDVVLYRVVLJQL¿FDWLYRVVXMHLWRVDHVVDVHVWLPDWLYDVHSUHPLVVDVLQFOXHPSULQFLSDOVmRFDOFXODGDVSHORPpWRGROLQHDUFRPEDVHQDYLGD~WLOHFRQ{PLFDHVWLPDGDGRVEHQV$ PHQWHSURYLVmRSDUDULVFRVGHFUpGLWRVGHSUHFLDo}HVHSURYLV}HVSDUDFRQWLQJrQFLDV$
6RFLHGDGH DYDOLD SHULRGLFDPHQWH R YDORU GR VHX DWLYR LPRELOL]DGR SDUD LPSDLUPHQW 8P OLTXLGDomRGDVWUDQVDo}HVHQYROYHQGRHVVDVHVWLPDWLYDVSRGHUiVHUHIHWXDGDSRUYDORUHV
DWLYR LPRELOL]DGR p FRQVLGHUDGR SDVVtYHO GH DMXVWH GH GHVYDORUL]DomR TXDQGR VHX YDORU GLIHUHQWHVGRVHVWLPDGRVGHYLGRDLPSUHFLV}HVLQHUHQWHVDRSURFHVVRGHVXDGHWHUPLQDomR
FRQWiELO H[FHGHU VHX YDORU UHFXSHUiYHO e. Impairment GH DWLYRV QmR ¿QDQFHLURV Os $ &RPSDQKLD UHYLVD HVVDV HVWLPDWLYDV SHULRGLFDPHQWH l. Ajuste a valor presente: Os
DWLYRVTXHHVWmRVXMHLWRVjDPRUWL]DomRVmRUHYLVDGRVSDUDDYHUL¿FDomRGHimpairment DWLYRVHSDVVLYRVPRQHWiULRVGHFXUWRHORQJRSUD]RQmRHVWmRVHQGRDSUHVHQWDGRVSHOR
VHPSUHTXHHYHQWRVRXPXGDQoDVQDVFLUFXQVWkQFLDVLQGLFDUHPTXHRYDORUFRQWiELOSRGH VHXYDORUSUHVHQWHSRLVRVHIHLWRVUHODWLYRVDRVDMXVWHVFRQIRUPHFDOFXODGRVSHOD$GPLQLVQmRVHUUHFXSHUiYHO8PDSHUGDSRUimpairmentpUHFRQKHFLGDSHORYDORUDRTXDORYDORU WUDomR GD &RPSDQKLD IRUDP FRQVLGHUDGRV LUUHOHYDQWHV HP UHODomR jV GHPRQVWUDo}HV
FRQWiELOGRDWLYRH[FHGHVHXYDORUUHFXSHUiYHO(VWH~OWLPRpRYDORUPDLVDOWRHQWUHRYDORU contábeis tomadas em conjunto.
MXVWRGHXPDWLYRPHQRVRVFXVWRVGHYHQGDHRVHXYDORUHPXVR3DUD¿QVGHDYDOLDomR 4. Contas a receber de clientes
2014
2013
do impairmentRVDWLYRVVmRDJUXSDGRVQRVQtYHLVPDLVEDL[RVSDUDRVTXDLVH[LVWDPÀX[RV &OLHQWHVGHREUDVQRSDtV
GHFDL[DLGHQWL¿FiYHLVVHSDUDGDPHQWH 8QLGDGHV*HUDGRUDVGH&DL[D8*& 2VDWLYRV 6HUYLoRVH[HFXWDGRVDIDWXUDU
QmR¿QDQFHLURVTXHWHQKDPVRIULGRimpairmentVmRUHYLVDGRVVXEVHTXHQWHPHQWHSDUDD 3URYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
DQiOLVHGHXPDSRVVtYHOUHYHUVmRGRimpairment na data de apresentação do relatório. A
DGPLQLVWUDomRGH¿QLXFRPR8QLGDGH*HUDGRUDGH&DL[DDVDWLYLGDGHVGD&RPSDQKLDFRPR $UXEULFD³&OLHQWHVGHREUDVQRSDtV´FRUUHVSRQGHSULQFLSDOPHQWHDYDORUHVDUHFHEHUGH
XPWRGR1DDYDOLDomRGD&RPSDQKLDQmRKiTXDOTXHULQGLFDWLYRGHTXHRVYDORUHVFRQWi- SUHIHLWXUDVVREUHRVTXDLVQmRSRVVXLKLVWyULFRGHSHUGDVUHOHYDQWHV
9DULDomRGRVSURFHVVRVWUDEDOKLVWDV$WLYRQmRFLUFXODQWH
9DULDomRGRVIRUQHFHGRUHV
9DULDomRGRVDGLDQWDPHQWRVGHFOLHQWHV
9DULDomRGDVREULJDo}HVVRFLDLVHWUDEDOKLVWDV
9DULDomRGDVREULJDo}HV¿VFDLV
9DULDomRGDSURYLVmRSDUDFRQWLQJrQFLDV
9DULDomRGRVWULEXWRVGLIHULGRV3DVVLYRQmRFLUFXODQWH
Caixa líquido gerado (consumido)
pelas atividades de operacionais
Atividades de investimento
,PRELOL]DGR
,QWDQJtYHO
Caixa líquido gerado (consumido)
pelas atividades de investimento
$WLYLGDGHVGH¿QDQFLDPHQWRV
)LQDQFLDPHQWRV
Aumento de capital social
510.000
'LVWULEXLomRDQWHFLSDGDGHGLYLGHQGRV
Caixa líquido gerado (consumido)
SHODVDWLYLGDGHVGH¿QDQFLDPHQWRV
Aumento (Redução) de caixa e equivalentes de caixa
Variação no saldo de caixa e equivalentes de caixa
6DOGRVLQLFLDLVGHFDL[DHHTXLYDOHQWHVGHFDL[D
6DOGRV¿QDLVGHFDL[DHHTXLYDOHQWHVGHFDL[D
Aumento (Redução) de caixa e equivalentes de caixa
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV
5. Imobilizado
2014
2013
Depreciação/
amortização/
exaustão
Custo
acumulada
Líquido
Líquido
,QVWDODo}HV D
(TXLSDPHQWRVGHFDPSR
(TXLSDPHQWRVDX[LOLDUHVGHFDPSR
(TXLSWRVSURFHVVDPHQWRGHGDGRV
(TXLSDPHQWRVGHFRPXQLFDomR
(TXLSDPHQWRVGHR¿FLQD
0yYHLVHXWHQVtOLRV
9HtFXORV
,PRELOL]DGRHPDQGDPHQWR
D 5HIHUHVHDJDVWRV SUHSDUDomRGRWHUUHQRWHUUDSODQDJHPLVRODPHQWRYHGDomRHGUHQDJHP FRPDLPSODQWDomRGDVFpOXODVQDQSDUDUHFHELPHQWRGRVUHVtGXRV6mR
H[DXULGRVjUD]mRGHDP3DUWHGHVWHVDOGRHVWDYDUHJLVWUDGRDWpRH[HUFtFLRGH
QDFRQWDGHLQYHVWLPHQWRVHHPUD]mRGDVXDQDWXUH]DIRLWUDQVIHULGRSDUDRLPRELOL]DGRQR
H[HUFtFLRGH$OpPGLVVRSDUWHGHVVHVJDVWRVVmRUHIHUHQWHVDDPSOLDomRGRDWHUURH
LPSODQWDomRGHWHFQRORJLDSDUDDSURGXomRHH[SORUDomRGRELRJiV$VWD[DVGHGHSUHFLDomR
YDULDPGHHDD$VHJXLUUHODFLRQDPRVDPRYLPHQWDomRGRDWLYRLPRELOL]DGR
Saldos em
Saldos em
31/12/2013 Adições
Baixa 31/12/2014
Custo:
,QVWDODo}HV
(TXLSDPHQWRVGHFDPSR
(TXLSDPHQWRVDX[GHFDPSR
(TXLSDPHQWRVSURFHVVDPHQWRGHGDGRV
(TXLSDPHQWRVGHFRPXQLFDomR
(TXLSDPHQWRVGHR¿FLQD
0yYHLVHXWHQVtOLRV
9HtFXORV
,PRELOL]DGR7UDQVLWyULR
Custos com implantação
708.699
708.699
Depreciação:
'HSUHFLDomR,QVWDODo}HV
'HSUHFLDomR(TXLSDPHQWRVGHFDPSR
'HSUHFLDomR(TXLSWRVDX[GHFDPSR
'HSUHFLDomR(TXLSWRVSURFGHGDGRV
'HSUHFLDomR(TXLSWRVGHFRPXQLFDomR
'HSUHFLDomR(TXLSDPHQWRVGHR¿FLQD
'HSUHFLDomR0yYHLVHXWHQVtOLRV
'HSUHFLDomR9HtFXORV
6DOGR/tTXLGR
continua...