DOEPE 19/05/2015 - Pág. 36 - Poder Executivo - Diário Oficial do Estado de Pernambuco
36-Ano XCII • NÀ 91
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 19 de maio de 2015
Companhia Integrada Têxtil de Pernambuco
CNPJ - 08.220.101/0001-80 - Empresa do Sistema Petrobras
20. Custo
Custo das mercadorias
Custos dos produtos vendidos
Matérias-Primas e produtos químicos
'HVSHVDVFRPSHVVRDO
6HUYLoRVSUHVWDGRV
'HSUHFLDomRHDPRUWL]DomR
$UPD]HQDJHPHWUDQVSRUWHGHLQVXPRV
8WLOLGDGHV HQHUJLDHOpWULFDHWUDWDPHQWRGHiJXD
Outros
2014
2013
16.249
6.969
23.003
1.336
219.936
240.394
46.444
157
5.676
2.541
6.999
67.957
2014
5.437
10.905
6.451
1.703
2.071
29.955
2013
2.101
4.701
470
4.040
22
1.522
15.154
21. Despesas de vendas
Pessoal
6HUYLoRVSUHVWDGRV
Aluguel e leasing operacional
)UHWHVHFDUUHWRV
0RYLPHQWDomRLQWHUQDHH[WHUQD DUPD]HQDJHP
'HSUHFLDomR
Outros
22. Despesas administrativas
2014
2013
7.414
23.976
219
319
945
3.771
2.773
45.067
5HIHUHVHDRFRPSDUWLOKDPHQWRGHGHVSHVDVFRPXQVHQWUHVDVSODQWDVGH37$3(7H32<GDViUHDVDGministrativas.
23. Outras despesas operacionais
2014
2013
Pessoal
Material de consumo
2.750
7.221
6HUYLoRVWHUFHLURV
26.167
3.424
Energia eletrica
35.930
31.170
7UDQVSRUWHHDUPD]HQDJHP
31.261
'HSUHFLDomRHDPRUWL]DomR
11.207
2.411
Outras
2.765
5HFHLWDVHGHVSHVDV¿QDQFHLUDV
2014
2013
5HFHLWDV¿QDQFHLUDV
'HVFRQWRVHMXURVUHFHELGRV
439
9DULDo}HVPRQHWiULDVDWLYDVVREUHLPSRVWRVDFRPSHQVDU
422
94
5HQGLPHQWRVGHDSOLFDo}HV¿QDQFHLUDV),'&
9.066
5HFHLWD¿QDQFHLUDFDSLWDOL]DGD
Outros
67
22
5.661
2014
2013
'HVSHVDV¿QDQFHLUDV
-XURVVREUH¿QDQFLDPHQWRVJDUDQWLGRV
106.545
111.022
9DULDo}HVFDPELDLVSDVVLYDVVREUH¿QDQFLDPHQWRVJDUDQWLGRV
1.300
41.246
Comissões cartas de crédito
2
2
'HVSHVD¿QDQFHLUDFDSLWDOL]DGDDRLPRELOL]DGR
Outros
,QVWUXPHQWRV¿QDQFHLURV
$&RPSDQKLDPDQWpPRSHUDo}HVFRPLQVWUXPHQWRV¿QDQFHLURV$DGPLQLVWUDomRGHVVHVLQVWUXPHQWRVpHIHWXDGDSRUPHLRGHHVWUDWpJLDVRSHUDFLRQDLVHFRQWUROHVLQWHUQRVYLVDQGRDVVHJXUDUVXDOLTXLGH]HUHQWDELOLGDGH
$SROtWLFDGHFRQWUROHFRQVLVWHHPDFRPSDQKDPHQWRSHUPDQHQWHGDVFRQGLo}HVFRQWUDWDGDVYHUVXVFRQGLo}HV
vigentes no mercado.
$$GPLQLVWUDomRGD&RPSDQKLDQmRLGHQWL¿FDHQWUHRVYDORUHVGHPHUFDGRHRVDSUHVHQWDGRVQDVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGHHDRFRUUrQFLDGHGLIHUHQoDVUHOHYDQWHVRULJLQDGDVSRU
RSHUDo}HVTXHHQYROYDPLQVWUXPHQWRV¿QDQFHLURVTXHUHTXHLUDPGLYXOJDomRHVSHFt¿FDEHPFRPRQmRSRVVXL
LQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVHWDPEpPQmRHIHWXDDSOLFDomRGHFDUiWHUHVSHFXODWLYRVHMDGHULYDWLYRV
ou quaisquer outros ativos de risco.
D&ODVVL¿FDomRGRVLQVWUXPHQWRV¿QDQFHLURV
2VSULQFLSDLVLQVWUXPHQWRV¿QDQFHLURVGD&RPSDQKLDHPDEHUWRHPFDGDGDWDEDVHVmRRVVHJXLQWHV
Pessoal
6HUYLoRVSUHVWDGRV
Material de consumo
Projetos Sociais
Aluguel e leasing
'HSUHFLDomRHDPRUWL]DomR
&RPSDUWLOKDPHQWRGHVSHVDV
Outras
Empréstimos e recebíveis
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
&RQWDVDUHFHEHUGHFOLHQWHVHRXWURVFUpGLWRV 1RWD
2XWURVSDVVLYRV¿QDQFHLURV
(PSUpVWLPRV 1RWD
)RUQHFHGRUHVHRXWUDVFRQWDVDSDJDU
2014
2013
2.492
47.533
50.025
241.295
267.136
$VRSHUDo}HVGD&RPSDQKLDHVWmRVXMHLWDVDRIDWRUGHULVFRDEDL[RGHVFULWR
Risco de valor justo
2V YDORUHV MXVWRV GRV DWLYRV H SDVVLYRV ¿QDQFHLURV MXQWDPHQWH FRP RV YDORUHV FRQWiEHLV DSUHVHQWDGRV QR
EDODQoRSDWULPRQLDOVmRRVVHJXLQWHV
Valor de referência
Valor justo
2014
2013
2014
2013
Caixas e equivalentes de caixa
2.492
241.295
2.492
241.295
Contas a receber de clientes e outros créditos
47.533
47.533
)RUQHFHGRUHVHRXWUDVFRQWDVDSDJDU
56.477
56.477
(PSUpVWLPRVH¿QDQFLDPHQWRV
1.439.121
1.530.120
1.439.121
1.530.120
a. Risco de taxa de juros
'HFRUUHGDSRVVLELOLGDGHGD&RPSDQKLDVRIUHUJDQKRVRXSHUGDVUHODWLYDVjVRVFLODo}HVGHWD[DVGHMXURVLQFLGHQWHVVREUHVHXVDWLYRVHSDVVLYRV¿QDQFHLURV9LVDQGRjPLWLJDomRGHVVHWLSRGHULVFRD&RPSDQKLDVHJXH
DVRULHQWDo}HVFRUSRUDWLYDVSDUDDVHPSUHVDVGR6LVWHPD3HWUREUDV
1DGDWDGDVGHPRQVWUDo}HV¿QDQFHLUDVRSHU¿OGRVLQVWUXPHQWRV¿QDQFHLURVUHPXQHUDGRVSRUMXURVGD&RPpanhia era:
2014
2013
,QVWUXPHQWRVGHWD[D¿[D
3DVVLYRV¿QDQFHLURV
256.797
Instrumentos de taxa variável
3DVVLYRV¿QDQFHLURV
1.269.752
$&RPSDQKLDQmRMXOJDQHFHVViULRDSUHVHQWDUDDQiOLVHGHVHQVLELOLGDGHSDUDRVHPSUpVWLPRVH¿QDQFLDPHQWRV
UHPXQHUDGRVDR&',±&HUWL¿FDGRGH'HSyVLWR,QWHUEDQFiULRHD7-/3±7D[DGH-XURVGH/RQJR3UD]RSHODV
VHJXLQWHVUD]}HV
&',VmRWtWXORVHPLWLGRVSHORVEDQFRVFRPRIRUPDGHFDSWDomRHDSOLFDomRGHUHFXUVRVH[FHGHQWHVRVTXDLV
QmRYHPDSUHVHQWDQGRYDULDo}HVQDVWD[DVSXEOLFDGDVSHOD&(7,3QRV~OWLPRVDQRVHSRUHVWDUD]mRD
&RPSDQKLDQmRFRQVLGHUDTXHH[LVWDH[SRVLomRGHYDULDo}HVGHWD[DVQRDQRGLIHUHQWHVGDGR¿QDOGRDQR
3RUVHUD7-/3FDOFXODGDFRPEDVHQDVPHWDVDQXDLVGDLQÀDomR¿[DGDVSHOR&RQVHOKR0RQHWiULR1DFLRQDO
HXPSUrPLRGHULVFRHHVWDQmRDSUHVHQWDUQRV~OWLPRVDQRVYDULDo}HVUHSUHVHQWDWLYDVHQmRKDYHUH[SHFWDWLYDVGHDFRUGRR5HODWyULRGH(VWDELOLGDGH)LQDQFHLUDGHVHWHPEURGHHPLWLGRSHOR%$&(1±%DQFR
&HQWUDO GR %UDVLO GH LQVWDELOLGDGH HFRQ{PLFD GHFRUUHQWH GH HFRQRPLD LQÀDFLRQiULD 0HVPR DVVLP TXDOTXHU
YDULDomRUHSUHVHQWDWLYDVREUHD7-/3QmRLULDLPSDFWDUGHIRUPDUHSUHVHQWDWLYDRUHVXOWDGRGRSHUtRGRSHOR
IDWRGR¿QDQFLDPHQWR %1'(6 SUHYHUSDJDPHQWRVGRVMXURVWULPHVWUDOPHQWHFRPSRQGRRVDOGRGHYHGRUGH
HQFDUJRV ¿QDQFHLURV FRUUHVSRQGHQWHV D GLDV 'HVWD IRUPD QD RFRUUrQFLD GH YDULDomR UHSUHVHQWDWLYD GD
7-/3QRLQWHUYDORGHDQmRUHSUHVHQWDULDLPSDFWRUHOHYDQWHVREUHDVGHPRQVWUDo}HV¿QDQFHLUDVH
caixa da Companhia.
b. Risco de taxa de câmbio
'HFRUUHGDSRVVLELOLGDGHGHRVFLODo}HVGHWD[DVGHFkPELRGDVPRHGDVHVWUDQJHLUDVXWLOL]DGDVSHOD&RPSDQKLD
SDUDDDTXLVLomRGHHTXLSDPHQWRVRXVHUYLoRV
$H[SRVLomRGD&RPSDQKLDGHPRHGDHVWUDQJHLUDIRLDVHJXLQWHEDVHHPYDORUHVQRPLQDLV
2014
2013
Risco cambial
&OLHQWHVHP 86'
315
)LQDQFLDPHQWRVEDQFiULRVJDUDQWLGRVHP (852
56.651
66.951
)RUQHFHGRUHVHP 86'
410
As seguintes taxas de câmbio foram aplicadas durante o ano:
Taxa média
2014
2,36
3,11
2013
2,17
2,93
7D[D¿QDO
2014
2,66
3,23
2013
USD
3,23
EURO
3,23
Análise de sensibilidade
2V UHVXOWDGRV GD &RPSDQKLD HVWmR VXVFHWtYHLV GH VRIUHU YDULDo}HV VLJQL¿FDWLYDV HP IXQomR GRV HIHLWRV GD
volatilidade da taxa de câmbio sobre os passivos atrelados a moedas estrangeiras, principalmente do euro.
$$GPLQLVWUDomRQmRFRQWUDWDLQVWUXPHQWRV¿QDQFHLURVSDUDHOLPLQDUVXDH[SRVLomRDRVULVFRVGHFkPELRTXH
HVWmRGHPRQVWUDGRVDVHJXLU
31/12/2014 31/12/2013
)LQDQFLDPHQWRVEDQFiULRVHP(XUR
56.651
66.951
3DUD¿QVGHDWHQGLPHQWRj'HOLEHUDomR&90QGHGHRXWXEURGHGDGRDH[SRVLomRGRULVFRGH
RVFLODomRGDFRWDomRD&RPSDQKLDDSUHVHQWDDEDL[RWUrVFHQiULRVGHYDULDomRGRHXURTXHpDH[SRVLomRPDLV
UHOHYDQWHHRVUHVSHFWLYRVUHVXOWDGRVIXWXURVTXHVHULDPJHUDGRVVmRHOHV
i. FHQiULRSURYiYHOHTXHpDGRWDGRSHOD&RPSDQKLD FRWDomRGRHXURHP5HPGHGH]HPEURGH
ii.FHQiULRSRVVtYHO FRQIRUPHGHWHUPLQDDGHOLEHUDomRGD&90RFHQiULRpFRQVWUXtGRFRQVLGHUDQGRXPDXPHQWRHUHGXomRGHQDFRWDomRGRHXURSDVVDQGRSDUD5H5UHVSHFWLYDPHQWH H
iii. FHQiULRUHPRWR DLQGDGHDFRUGRFRPDQRUPDGD&90QHVWHFHQiULRDFRWDomRGRHXURpHOHYDGDHUHGX]LGDHPGDXWLOL]DGDQRFHQiULRSURYiYHOSDVVDQGRD5H5UHVSHFWLYDPHQWH
Cenário
Variação Positiva
Possível
Transação
Taxa -(25%) Taxa - (50%)
)LQDQFLDPHQWRHP(XUR
Cenário
Variação Negativa
Possível
Taxa +25% Taxa + 50%
Transação
)LQDQFLDPHQWRHP(XUR
91.772
c. Risco de crédito
eRULVFRGHDFRQWUDSDUWHGHXPQHJyFLRQmRFXPSULUXPDREULJDomRSUHYLVWDHPXPLQVWUXPHQWR¿QDQFHLUR
YLVDQGRPLQLPL]DUHVVHULVFRD&RPSDQKLDVHJXHDSROtWLFDGHVXDFRQWURODGRUDHPDSOLFDUVHXVH[FHGHQWHV
GHFDL[DQR)XQGRGH,QYHVWLPHQWR&UHGLWtFLR ),'& GDPHVPDRTXDOWHPFRPRODVWURRVVHXVUHFHEtYHLV
$H[SRVLomRGRULVFRGHFUpGLWRQDGDWDGDVGHPRQVWUDo}HV¿QDQFHLUDVIRL
2014
2013
Caixa e equivalente de caixa
2.492
241.295
Clientes e Outros créditos
47.533
50.025
267.136
d. Risco de liquidez
%DVHLDVHQDVGL¿FXOGDGHVHPTXHD&RPSDQKLDSRGHUiHQFRQWUDUHPFXPSULUFRPVXDVREULJDo}HVDVVRFLDGDVDRVVHXVSDVVLYRV¿QDQFHLURV3DUDPLQLPL]DUWDLVULVFRV D&RPSDQKLDSUHYHUVHQHFHVViULRDXWLOL]DomR
GHOLQKDVGHFUpGLWRSDUDJHUHQFLDUQtYHLVDGHTXDGRVHFRPSURPLVVRVDVVXPLGRVGHORQJRHFXUWRSUD]REHP
FRPRPRQLWRUDULJRURVDPHQWHRFXPSULPHQWRGDVREULJDo}HVFRQWUDWXDLV¿UPDGDVQRVFRQWUDWRVGH¿QDQFLDPHQWRVFRPRWDPEpPDSOLFDDGLVSRQLELOLGDGHGHUHFXUVRVQR),'&RTXDOJDUDQWHOLTXLGH]LPHGLDWD
$ VHJXLU HVWmR DV PDWXULGDGHV FRQWUDWXDLV GH DWLYRV H SDVVLYRV ¿QDQFHLURV LQFOXLQGR SDJDPHQWRV GH MXURV
estimados:
$WLYRV¿QDQFHLURV
não derivativos
Fluxo de
Valor
caixa
06-12
1-2
2-5 Mais que
31 de dezembro de 2013
Contábil
contratual 6 meses
meses
Anos
anos
5 anos
Clientes
21.903
21.903 21.903
Outros créditos
1.500
23.403
Fluxo de
Valor
caixa
06-12
1-2
2-5 Mais que
31 de dezembro de 2014
Contábil
contratual 6 meses
meses
Anos
anos
5 anos
Clientes
44.440
44.440 44.440
Outros créditos
3.093
3.093
3.093
47.533
47.533 47.533
3DVVLYRV¿QDQFHLURV
não derivativos
Fluxo de
Valor
caixa
06-12
1-2
3-5 Mais que
31 de dezembro de 2013
Contábil
contratual 6 meses
meses
anos
anos
5 anos
)RUQHFHGRUHV
52.421
52.421 52.421
)LQDQFLDPHQWRVEDQFiULRV
garantidos
1.530.120
1.976.946 645.561 662.320
2.030.367 160.303 645.561 662.320
/tTXLGR