DOEPE 02/07/2015 - Pág. 30 - Poder Executivo - Diário Oficial do Estado de Pernambuco
30 - Ano XCII • NÀ 122
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 2 de julho de 2015
MINASGÁS S.A. INDUSTRIA E COMÉRCIO
CNPJ - 02.046.455/0001-73 - NIRE - 2630001044-5
RELATÓRIO DA DIRETORIA
DEMONSTRAÇÕES DO RESULTADO PARA OS EXERCÍCIOS
6HQKRUHV$FLRQLVWDV(PD0LQDVJiV6$,QG~VWULDH&RPpUFLRLQWHQVL¿FRXVHXSODQRGHLQYHVWLPHQWRVQD5HJLmR1RUWH1RUGHVWH
FINDOS EM 31/12/2014 e 2013 (Em milhares de reais)
2014
2013
SRUPHLRGDH[SDQVmRGHFHQWUDLVGHDEDVWHFLPHQWRGHJiV/3JUDQHOHQDVXDUHGHGHUHYHQGHGRUHVFUHGHQFLDGRVQDUHIHULGDUHJLmR
272.355 247.264
$UHFHLWDRSHUDFLRQDOOtTXLGDIRLGH5 5 HP 2LQYHVWLPHQWRHPEHQVGRDWLYRSHUPDQHQWHIRLGH5 RECEITA BRUTA DE VENDAS
5HP 2UHVXOWDGRGRH[HUFtFLRDSUHVHQWRXXPSUHMXt]RGH5 SUHMXt]R/LTXLGRGH5HP RSUHMXt]R 'HGXo}HVGHYHQGDV
IRLJHUDGRSHORQtYHOGDVGHVSHVDVRSHUDFLRQDLV9LVDQGRUHYHUWHURUHVXOWDGRQHJDWLYRD0LQDVJiVFRQWLQXDUiDLPSOHPHQWDUYiULDV 5HFHLWDOtTXLGDGH9HQGDV
PHGLGDVHQWUHDVTXDLV L FRQWLQXDomRGDH[SDQVmRTXDOLWDWLYDGHVXDiUHDGHDWXDomRQRVHVWDGRVGDUHJLmR1RUWH1RUGHVWH LL DSUR- CUSTO DOS PRODUTOS VENDIDOS
62.452
IXQGDPHQWRGDSDUFHULDFRPVXDUHGHGHUHYHQGHGRUHVFOLHQWHVFRPHUFLDLVLQGXVWULDLVHFRQVXPLGRUHV¿QDLV H LLL PDQXWHQomRGD /XFUREUXWR
SROtWLFDGHFRQWUROHGHFXVWRVHDXPHQWRGHSURGXWLYLGDGH$0LQDVJiVUHLWHUDVHXFRPSURPLVVRGHDSRLRLQFRQGLFLRQDODHVVHVSURMHWRV DESPESAS (RECEITAS) OPERACIONAIS
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
HPEHQHItFLRGHVHXVFOLHQWHVFRODERUDGRUHVHGHPDLVSDUFHLURV
'HSUHFLDo}HVHDPRUWL]Do}HV
BALANÇOS PATRIMONIAIS EM 31 DE DEZEMBRO 2014 e 2013 (Em milhares de reais)
2XWUDVUHFHLWDVGHVSHVDVRSHUDFLRQDLV
417
2014
2013
PASSIVO
E
PATRIÔNIO
LÍQUIDO
2014
2013
ATIVO
CIRCULANTE
Resultados Financeiros
CIRCULANTE
27.543
Fornecedores
1.267
1.725 5HFHLWDV¿QDQFHLUDV
&DL[DHHTXLYDOHQWHVGHFDL[D
2.507 (PSUpVWLPRV
4
– 'HVSHVDV¿QDQFHLUDV
Lucro (prejuízo) operacional
437
2.406
2.033
&RQWDVD5HFHEHU
16.471
15.677 6DOiULRVHHQFDUJRVVRFLDLV
7ULEXWRVDUHFROKHU
5(68/7$'21223(5$&,21$/
(VWRTXHV
3.344
437
3URYLVmR&RUSRUDWLYDV
2.461
1.016 /XFUR SUHMXt]R DQWHVGDWULEXWDomR
7ULEXWRVDUHFXSHUDU
3DUWHV5HODFLRQDGDV
,03'(5(1'$(&2175,%8,d262&,$/
'LIHULGRV
'HVSHVDV$QWHFLSDGDV
1.062
1.646 2XWUDVFRQWDVDSDJDU
1.546
1.245
10.163 Lucro prejuízo do exercício
2XWURV$WLYRVFLUFXODQWHV
2.220 NÃO CIRCULANTE
3URYLVmRSDUDFRQWLQJrQFLDV
4XDQWLGDGHWRWDOGHTXRWDVQDGDWDGR
NÃO CIRCULANTE
,5H&6'LIHULGRVSDVVLYR
EDODQoR PLOKDUHV
0,00
0,00
'HSyVLWRVMXGLFLDLV
1.670 PATRIMÔNIO LÍQUIDO
64.020 /XFURSUHMXt]RSRUORWHGHPLOTXRWDV 5
%HQVGLVSRQtYHLVSDUDYHQGD
256
PERMANENTE
,PRELOL]DGR
Total do ativo
255 &DSLWDOVRFLDO
5HVHUYDVGHFDSLWDO
$GLDQWDPHQWRSIXWXURDXPHQWRGHFDSLWDO
53.060 /XFURV SUHMXt]RV DFXPXODGRV
Total do passivo e patrimônio líquido
53.060
11.300
3.300
DEMONSTRAÇÃO DAS MUTAÇÕES DO PATRIMÔNIO LÍQUIDO PARA OS EXERCÍCIOS FINDOS EM 31/12/2014 e 2013
Adiantamento
Reserva de capital
Lucros
(Em milhares de reais)
Capital
p/futuro aumento
subvenção p/
(Prejuízos)
Social
de capital
investimento
Acumulados
Total
SALDOS EM 31 DE DEZEMBRO DE 2012
,QWHJUDOL]DomRGHFDSLWDO
–
–
–
5HVHUYDGH,QFHQWLYRV)LVFDLV
–
–
–
–
–
-XURVVREUHFDSLWDOSUySULR
–
–
–
–
–
$GLDQWDPHQWRSIXWXURDXPHQWRGHFDSLWDO
–
–
–
/XFURGRH[HUFtFLR
–
–
–
SALDOS EM 31 DE DEZEMBRO DE 2013
3.300
64.020
$GLDQWDPHQWRSIXWXURDXPHQWRGHFDSLWDO
–
–
–
/XFURGRH[HUFtFLR
–
–
–
SALDOS EM 31 DE DEZEMBRO DE 2014
11.300
$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHVGDVGHPRQVWUDo}HV¿QDQFHLUDV
NOTAS EXPLICATIVAS ÀS DEMONSTRAÇÕES FINANCEIRAS
1. Contexto operacional: A Minasgás S.A. Indústria e Comércio
³(PSUHVD´ FRPVHGHHP5HFLIH3(WHPSRUREMHWRVRFLDOSULQFLSDORWUDWDPHQWRDFRQGLFLRQDPHQWRWUDQVSRUWHGLVWULEXLomRHR
FRPpUFLRGHJiVOLTXHIHLWRGHSHWUyOHR */3 EHPFRPRDFRPHUFLDOL]DomR GH SURGXWRV FRUUHODWRV 6XD SULQFLSDO FRQWURODGRUD p D
6XSHUJDVEUDV (QHUJLD /WGD $ 'LUHWRULD GD (PSUHVD DXWRUL]RX D
FRQFOXVmR GD HODERUDomR GDV GHPRQVWUDo}HV ¿QDQFHLUDV HP
GHDEULOGH 2. Resumo das principais políticas contábeis:
$V SULQFLSDLV SROtWLFDV FRQWiEHLV DSOLFDGDV QD SUHSDUDomR GHVWDV
GHPRQVWUDo}HV¿QDQFHLUDVHVWmRGH¿QLGDVDEDL[R(VVDVSROtWLFDV
YrPVHQGRDSOLFDGDVGHPRGRFRQVLVWHQWHHPWRGRVRVH[HUFtFLRV
DSUHVHQWDGRV VDOYR GLVSRVLomR HP FRQWUiULR 2.1 Apresentação
GDVGHPRQVWUDo}HV¿QDQFHLUDV $VGHPRQVWUDo}HV¿QDQFHLUDVGD
(PSUHVDIRUDPHODERUDGDVHHVWmRVHQGRDSUHVHQWDGDVGHDFRUGRFRP
DVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLODVTXDLVLQFOXHPDVGLVSRVLo}HVGD/HLGDV6RFLHGDGHVSRU$o}HVHQRUPDVHSURFHGLPHQWRVFRQWiEHLVHPLWLGRVSHOD&RPLVVmRGH9DORUHV0RELOLiULRV&90H&RPLWr
GH3URQXQFLDPHQWRV&RQWiEHLV&3&DWpGHGH]HPEURGH
2.2 Base de Preparação: $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQVLGHUDQGRRFXVWRKLVWyULFRFRPREDVHGHYDORUHDMXVWDGDV
TXDQGR DSOLFiYHO SDUD UHÀHWLU R ³FXVWR DWULEXtGR´ GRV DWLYRV GH ORQJR
SUD]RQDGDWDGHWUDQVLomRSDUD,)56&3&VHDWLYRV¿QDQFHLURVGLVSRQtYHLVSDUDYHQGDHDWLYRVHSDVVLYRV¿QDQFHLURV LQFOXVLYHLQVWUXPHQWRV
GHULYDWLYRV PHQVXUDGRVDRYDORUMXVWRFRQWUDRUHVXOWDGRGRH[HUFtFLR
$ SUHSDUDomR GDV GHPRQVWUDo}HV ¿QDQFHLUDV UHTXHU R XVR GH FHUWDV
HVWLPDWLYDVFRQWiEHLVSRUSDUWHGD$GPLQLVWUDomRGD(PSUHVD$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVXWLOL]DQGRRFXVWRKLVWyULFR
FRPREDVHGHYDORUH[FHWRSHODYDORUL]DomRGHFHUWRVDWLYRVQmRFRUUHQWHVFRPRLQVWUXPHQWRV¿QDQFHLURVRVTXDLVVmRPHQVXUDGRVSHORYDORU
MXVWR(a) Mudanças nas políticas contábeis e divulgações:2V
VHJXLQWHVSURQXQFLDPHQWRVIRUDPDGRWDGRVSHODSULPHLUDYH]SDUD
RH[HUFtFLRLQLFLDGRHPGHMDQHLURGHPDVQmRSURGX]LUDP
LPSDFWRVPDWHULDLVSDUDR(PSUHVD L $OWHUDomRDR&3&,$6
³5HGXomRQR9DORU5HFXSHUiYHOGH$WLYRV´VREUHDGLYXOJDomRGR
YDORUUHFXSHUiYHOGHDWLYRVQmR¿QDQFHLURV(VVDDOWHUDomRHOLPLQD
GHWHUPLQDGDVGLYXOJDo}HVGRYDORUUHFXSHUiYHOGH8QLGDGHV*HUDGRUDVGH&DL[D 8*& TXHKDYLDPVLGRLQFOXtGDVQR,$6FRPD
HPLVVmRGR,)56 LL $OWHUDomRDR&3&,$6 ³,QVWUXPHQWRV)LQDQFHLURV 5HFRQKHFLPHQWRHPHQVXUDomR´HVFODUHFHTXH
DV TXH VXEVWLWXLo}HV GH FRQWUDSDUWHV RULJLQDLV SHODV FRQWUDSDUWHV
GHFRPSHQVDomRTXHYLHUHPDVHUH[LJLGDVSRULQWURGXomRRXPXGDQoDGHOHLVHUHJXODPHQWRVQmRSURYRFDPH[SLUDomRRXWpUPLQR
GRLQVWUXPHQWRGHKHGJH$OpPGLVVRRVHIHLWRVGDVXEVWLWXLomRGD
FRQWUDSDUWHRULJLQDOGHYHPVHUUHÀHWLGRVQDPHQVXUDomRGRLQVWUXPHQWRGHKHGJHHSRUWDQWRQDDYDOLDomRHPHQVXUDomRGDHIHWLYLGDGHGRKHGJH LLL $OWHUDomRDR&3& ,$6³,QVWUXPHQWRV
)LQDQFHLURV $SUHVHQWDomR´VREUHFRPSHQVDomRGHDWLYRVHSDVVLYRV¿QDQFHLURV(VWDDOWHUDomRHVFODUHFHTXHRGLUHLWRGHFRPSHQVDomRQmRGHYHVHUFRQWLQJHQWHHPXPHYHQWRIXWXUR(OHWDPEpP
GHYHVHUOHJDOPHQWHDSOLFiYHOSDUDWRGDVDVFRQWUDSDUWHVQRFXUVR
QRUPDOGRQHJyFLREHPFRPRQRFDVRGHLQDGLPSOrQFLDLQVROYrQFLDRXIDOrQFLD$DOWHUDomRWDPEpPFRQVLGHUDRVPHFDQLVPRVGH
OLTXLGDomR LY ,&3& ,)5,&³7ULEXWRV´WUDWDGDFRQWDELOL]DomRGHREULJDomRGHSDJDUXPLPSRVWRVHRSDVVLYR¿]HUSDUWHGR
HVFRSRGR,$6³3URYLV}HV´$LQWHUSUHWDomRHVFODUHFHTXDOIDWR
JHUDGRUGDREULJDomRJHUDRSDJDPHQWRGHXPLPSRVWRHTXDQGR
XPSDVVLYRGHYHVHUUHFRQKHFLGR Y 2&3&³(YLGHQFLDomRQD
'LYXOJDomR GRV 5HODWyULRV &RQWiELO¿QDQFHLURV GH 3URSyVLWR *HUDO´WUDWDGRVDVSHFWRVTXDQWLWDWLYRVHTXDOLWDWLYRVGDVGLYXOJDo}HV
HPQRWDVH[SOLFDWLYDVUHIRUoDQGRDVH[LJrQFLDVMiH[LVWHQWHVQDV
QRUPDVFRQWiEHLVHUHVVDOWDQGRTXHVRPHQWHDVLQIRUPDo}HVUHOHYDQWHV SDUD RV XVXiULRV GDV GHPRQVWUDo}HV ¿QDQFHLUDV GHYHP
VHUGLYXOJDGDV2.3 Caixa e equivalentes de caixa: &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPRFDL[DRVGHSyVLWRVEDQFiULRVRXWURV
LQYHVWLPHQWRV GH FXUWR SUD]R GH DOWD OLTXLGH] FRP YHQFLPHQWRV
RULJLQDLV GH WUrV PHVHV RX PHQRV TXH VmR SURQWDPHQWH FRQYHUVtYHLVHPXPPRQWDQWHFRQKHFLGRGHFDL[DHTXHHVWmRVXMHLWRVD
XPLQVLJQL¿FDQWHULVFRGHPXGDQoDGHYDORU(VVHVLQYHVWLPHQWRV
VmRDYDOLDGRVDRFXVWRDFUHVFLGRVGHMXURVDWpDGDWDGREDODQoR
HPDUFDGRVDPHUFDGRVHQGRRJDQKRRXDSHUGDUHJLVWUDGRQR
UHVXOWDGR GR H[HUFtFLR ,QVWUXPHQWRV ¿QDQFHLURV $ (PSUHVD FODVVL¿FD VHXV DWLYRV ¿QDQFHLURV QD FDWHJRULD HPSUpVWLPRV H
UHFHEtYHLV$ FODVVL¿FDomR GHSHQGH GD ¿QDOLGDGH SDUD D TXDO RV
DWLYRV ¿QDQFHLURV IRUDP DGTXLULGRV$$GPLQLVWUDomR GHWHUPLQD D
FODVVL¿FDomRGHVHXVDWLYRV¿QDQFHLURVQRUHFRQKHFLPHQWRLQLFLDO
2VHPSUpVWLPRVHUHFHEtYHLVVmRDWLYRV¿QDQFHLURVQmRGHULYDWLYRV
FRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVTXHQmRVmRFRWDGRVHP
XP PHUFDGR DWLYR 6mR LQFOXtGRV FRPR DWLYR FLUFXODQWH H[FHWR
DTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVDGDWD
GHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVFRPRDWLYRVQmR
FLUFXODQWHV 2VLQVWUXPHQWRV¿QDQFHLURVVRPHQWHVmRUHFRQKHFLGRVDSDUWLUGDGDWDHPTXHD(PSUHVDVHWRUQDSDUWHGDVGLVSRVLo}HV FRQWUDWXDLV GRV LQVWUXPHQWRV ¿QDQFHLURV 6mR LQLFLDOPHQWH
UHJLVWUDGRVDRVHXYDORUMXVWRDFUHVFLGRGRVFXVWRVGHWUDQVDomR
TXHVHMDPGLUHWDPHQWHDWULEXtYHLVjVXDDTXLVLomRRXHPLVVmRH[FHWRQRFDVRGHDWLYRVHSDVVLYRV¿QDQFHLURVFODVVL¿FDGRVQDFDWHJRULDDRYDORUMXVWRSRUPHLRGRUHVXOWDGRTXDQGRWDLVFXVWRVVmR
GLUHWDPHQWHODQoDGRVQRUHVXOWDGRGRH[HUFtFLR6XDPHQVXUDomR
VXEVHTHQWH RFRUUH D FDGD HQFHUUDPHQWR PHQVDO GH EDODQoR GH
DFRUGRFRPDVUHJUDVHVWDEHOHFLGDVSDUDFDGDWLSRGHFODVVL¿FDomR
GHDWLYRVHSDVVLYRV¿QDQFHLURV&ODVVL¿FDomRHPHQVXUDção: Ativos Financeiros: D $WLYRV ¿QDQFHLURV PHQVXUDGRV DR
YDORUMXVWRSRUPHLRGRUHVXOWDGR LQFOXHPDWLYRV¿QDQFHLURVPDQWLGRVSDUDQHJRFLDomRHDWLYRVGHVLJQDGRVQRUHFRQKHFLPHQWRLQLFLDO
DRYDORUMXVWRSRUPHLRGRUHVXOWDGR6mRFODVVL¿FDGRVFRPRPDQWLGRVSDUDQHJRFLDomRVHRULJLQDGRVFRPRSURSyVLWRGHYHQGDRX
UHFRPSUDQRFXUWRSUD]R2VMXURVDWXDOL]DomRPRQHWiULDYDULDomR
FDPELDOHDVYDULDo}HVGHFRUUHQWHVGDDYDOLDomRDRYDORUMXVWRVmR
UHFRQKHFLGRVQRUHVXOWDGRTXDQGRLQFRUULGRVQDOLQKDGHUHFHLWDV
RXGHVSHVDV¿QDQFHLUDV E 5HFHEtYHLV DWLYRV¿QDQFHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVSRUpPQmRFRWDGRVHPPHUFDGRDWLYR2VMXURVDWXDOL]DomRPRQHWiULDYDULDomR
FDPELDOPHQRVSHUGDVGRYDORUUHFXSHUiYHOTXDQGRDSOLFiYHOVmR
UHFRQKHFLGRVQRUHVXOWDGRTXDQGRLQFRUULGRVQDOLQKDGHUHFHLWDV
RXGHVSHVDV¿QDQFHLUDV2VHPSUpVWLPRVHUHFHEtYHLVGD(PSUHVD
FRPSUHHQGHPRVHPSUpVWLPRVDFRQWURODGDVFRQWDVDUHFHEHUGH
FOLHQWHV GHPDLV FRQWDV D UHFHEHU GHSyVLWRV MXGLFLDLV H FDL[D H
HTXLYDOHQWHVGHFDL[DH[FHWRRVLQYHVWLPHQWRVGHFXUWRSUD]R2V
HPSUpVWLPRVHUHFHEtYHLVVmRFRQWDELOL]DGRVSHORFXVWRDPRUWL]DGRXVDQGRRPpWRGRGDWD[DGHMXURVHIHWLYD F 2VSULQFLSDLVDWLYRV¿QDQFHLURVUHFRQKHFLGRVSHOD(PSUHVDVmR FDL[DHHTXLYDOHQWHVGHFDL[DDSOLFDo}HV¿QDQFHLUDVFRQWDVDUHFHEHUGHFOLHQWHVH
RXWURV FRQWDV D UHFHEHU Passivos Financeiros: 2V SDVVLYRV ¿QDQFHLURVVmRFODVVL¿FDGRVHQWUHDVFDWHJRULDVDEDL[RGHDFRUGR
FRPDQDWXUH]DGRVLQVWUXPHQWRV¿QDQFHLURVFRQWUDWDGRVRXHPLWLGRV D 3DVVLYRV¿QDQFHLURVPHQVXUDGRVDRYDORUMXVWRSRUPHLR
GR UHVXOWDGR$ FDGD HQFHUUDPHQWR GH EDODQoR VmR PHQVXUDGRV
SHOR VHX YDORU MXVWR 2V MXURV DWXDOL]DomR PRQHWiULD YDULDomR
FDPELDO H DV YDULDo}HV GHFRUUHQWHV GD DYDOLDomR DR YDORU MXVWR
TXDQGRDSOLFiYHLVVmRUHFRQKHFLGRVQRUHVXOWDGR E 3DVVLYRV¿QDQFHLURVQmRPHQVXUDGRVDRYDORUMXVWR SDVVLYRV¿QDQFHLURVQmR
GHULYDWLYRV TXH QmR VmR XVXDOPHQWH QHJRFLDGRV DQWHV GR YHQFLPHQWR2VMXURVDWXDOL]DomRPRQHWiULDHYDULDomRFDPELDOTXDQGR
DSOLFiYHLVVmRUHFRQKHFLGRVQRUHVXOWDGR2VSULQFLSDLVSDVVLYRV
¿QDQFHLURVUHFRQKHFLGRVSHOD(PSUHVDVmR FRQWDVDSDJDUDIRUQHFHGRUHV2YDORUGHPHUFDGRGRVLQVWUXPHQWRV¿QDQFHLURVDWLYDPHQWHQHJRFLDGRVHPPHUFDGRVRUJDQL]DGRVpGHWHUPLQDGRFRP
EDVHQRVYDORUHVFRWDGRVQRPHUFDGRQDGDWDGHIHFKDPHQWRGR
EDODQoR1DLQH[LVWrQFLDGHPHUFDGRDWLYRRYDORUGHPHUFDGRp
GHWHUPLQDGR SRU PHLR GH WpFQLFDV GH DYDOLDomR (VVDV WpFQLFDV
LQFOXHPRXVRGHWUDQVDo}HVGHPHUFDGRUHFHQWHVHQWUHSDUWHVLQGHSHQGHQWHV UHIHUrQFLD DR YDORU GH PHUFDGR GH LQVWUXPHQWRV ¿QDQFHLURV VLPLODUHV DQiOLVH GRV ÀX[RV GH FDL[D GHVFRQWDGRV RX
RXWURVPRGHORVGHDYDOLDomR2.4.2 Compensação de instrumenWRV¿QDQFHLURV $WLYRVHSDVVLYRV¿QDQFHLURVVmRFRPSHQVDGRVH
RYDORUOtTXLGRpUHSRUWDGRQREDODQoRSDWULPRQLDOTXDQGRKiXP
GLUHLWROHJDOPHQWHDSOLFiYHOGHFRPSHQVDURVYDORUHVUHFRQKHFLGRV
HKiXPDLQWHQomRGHOLTXLGiORVQXPDEDVHOtTXLGDRXUHDOL]DUR
DWLYRHOLTXLGDURSDVVLYRVLPXOWDQHDPHQWH2.4.3 Impairment de
DWLYRV¿QDQFHLURV D $WLYRVPHQVXUDGRVDRFXVWRDPRUWL]DGR $
(PSUHVDDYDOLDQR¿QDOGHFDGDSHUtRGRGRUHODWyULRVHKiHYLGrQFLDREMHWLYDGHTXHRDWLYR¿QDQFHLURRXR(PSUHVDGHDWLYRV¿QDQFHLURVHVWiGHWHULRUDGR8PDWLYRRX(PSUHVDGHDWLYRV¿QDQFHLURV
HVWi GHWHULRUDGR H RV SUHMXt]RV GH impairment VmR LQFRUULGRV VRPHQWHVHKiHYLGrQFLDREMHWLYDGHimpairmentFRPRUHVXOWDGRGH
XPRXPDLVHYHQWRVRFRUULGRVDSyVRUHFRQKHFLPHQWRLQLFLDOGRV
DWLYRV XP³HYHQWRGHSHUGD´ HDTXHOHHYHQWR RXHYHQWRV GHSHUGDWHPXPLPSDFWRQRVÀX[RVGHFDL[DIXWXURVHVWLPDGRVGRDWLYR
¿QDQFHLURRX(PSUHVDGHDWLYRV¿QDQFHLURVTXHSRGHVHUHVWLPDGR
GHPDQHLUDFRQ¿iYHO2VFULWpULRVTXHD(PSUHVDXVDSDUDGHWHUPLQDUVHKiHYLGrQFLDREMHWLYDGHXPDSHUGDSRULPSDLUPHQWLQFOXHP
L GL¿FXOGDGH¿QDQFHLUDUHOHYDQWHGRHPLVVRURXGHYHGRU LL XPD
TXHEUD GH FRQWUDWR FRPR LQDGLPSOrQFLD RX PRUD QR SDJDPHQWR
GRVMXURVRXSULQFLSDO LLL D(PSUHVDSRUUD]}HVHFRQ{PLFDVRX
MXUtGLFDVUHODWLYDVjGL¿FXOGDGH¿QDQFHLUDGRWRPDGRUGHHPSUpVWLPRJDUDQWHDRWRPDGRUXPDFRQFHVVmRTXHRFUHGRUQmRFRQVLGHUDULD LY WRUQDVHSURYiYHOTXHRWRPDGRUGHFODUHIDOrQFLDRXRXWUD
UHRUJDQL]DomR ¿QDQFHLUD Y R GHVDSDUHFLPHQWR GH XP PHUFDGR
DWLYRSDUDDTXHOHDWLYR¿QDQFHLURGHYLGRjVGL¿FXOGDGHV¿QDQFHLUDV RX YL GDGRVREVHUYiYHLVLQGLFDQGRTXHKiXPDUHGXomRPHQVXUiYHOQRVIXWXURVÀX[RVGHFDL[DHVWLPDGRVDSDUWLUGHXPDFDUWHLUDGHDWLYRV¿QDQFHLURVGHVGHRUHFRQKHFLPHQWRLQLFLDOGDTXHOHV
DWLYRVHPERUDDGLPLQXLomRQmRSRVVDDLQGDVHULGHQWL¿FDGDFRP
RV DWLYRV ¿QDQFHLURV LQGLYLGXDLV QD FDUWHLUD LQFOXLQGR
PXGDQoDVDGYHUVDVQDVLWXDomRGRSDJDPHQWRGRVWRPDGRUHVGH
HPSUpVWLPRQDFDUWHLUD FRQGLo}HVHFRQ{PLFDVQDFLRQDLVRXORFDLVTXHVHFRUUHODFLRQDPFRPDVLQDGLPSOrQFLDVVREUHRVDWLYRV
QDFDUWHLUD$(PSUHVDDYDOLDHPSULPHLUROXJDUVHH[LVWHHYLGrQFLD
REMHWLYDGHLPSDLUPHQW2PRQWDQWHGRSUHMXt]RpPHQVXUDGRFRPR
DGLIHUHQoDHQWUHRYDORUFRQWiELOGRVDWLYRVHRYDORUSUHVHQWHGRV
ÀX[RVGHFDL[DIXWXURVHVWLPDGRV H[FOXLQGRRVSUHMXt]RVGHFUpGLWR
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DEMONSTRAÇÕES DO FLUXO DE CAIXA PARA OS
([HUFtFLRV¿QGRVHPH (PPLOKDUHVGHUHDLV
2014
2013
Fluxo de caixa das atividades operacionais
/XFUROtTXLGRDQWHVGR,5H&6
Ajustes para reconciliação do lucro líquido
com a geração de caixa proveniente das
atividades operacionais
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3.347
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1.346
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–
–
3.064
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52
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2XWURVDWLYRV
Fornecedores
735
6DOiULRVH(QFDUJRV
373
7ULEXWRVDUHFROKHU
36
2XWURV3DVVLYRV
1.365
2.002
Caixa líquido gerado pelas atividades
operacionais
2.002
Fluxos de caixa atividades de
investimentos
$TXLVLo}HVGHEHQVGRDWLYRLPRELOL]DGRH
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investimentos
Fluxos de caixa atividades de Financiamento
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4
–
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3.300
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3.300
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2.507
3.034
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H[HUFtFLR
2.507
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DEMONSTRAÇÕES DO VALOR ADICIONADO PARA OS
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Receitas
2014
2013
9HQGDVEUXWDVGHSURGXWRVHVHUYLoRV
272.355 247.264
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53
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532
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363
272.107
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Valor adicionado bruto
75.131
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Valor adicionado líquido produzido
pela entidade
77.021
72.022
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–
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–
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73.302
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16.764
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1.231
1.157
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2.653
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30
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767
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727
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73.302
Anos
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20-40
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30
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20
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