DOEPE 07/04/2016 - Pág. 47 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 7 de abril de 2016
Diário Oficial do Estado de Pernambuco - Poder Executivo
9RWRUDQWLP&LPHQWRV11(6$
Ano XCIII • NÀ 63 - 47
&13-0)Q
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVLQGLYLGXDLVHFRQVROLGDGDVHPGHGH]HPEURGHEm milhares de reais, exceto quando indicado de outra forma
3DUWHVUHODFLRQDGDV
6RFLHGDGHVFRQWURODGRUDV
9RWRUDQWLP,QGXVWULDO6$ L
9RWRUDQWLP&LPHQWRV6$
6RFLHGDGHVFROLJDGDVRXFRQWURODGDVHPFRQMXQWR
&DOPLW0LQHUDomRH3DUWLFLSDo}HV/WGD
,EDU$GPLQLVWUDomRH3DUWLFLSDomR/WGD
0DUp&LPHQWR/WGD LL
0L]X6$ LL
3ROLPL[&LPHQWR/WGD LL
6XSHUPL[&RQFUHWR6$ LL
9RWHQHU9RWRUDQWLP&RPHUFLDOL]DGRUDGH(QHUJLD/WGD LLL
9RWRUDQWLP&HPHQW7UDGLQJ6/ LY
9RWRUDQWLP&LPHQWRV($$,QYHUVLRQHV6/
Votorantim GmbH (iv)
9RWRUDQWLP6LGHUXUJLD6$
2XWURV
&RQWDVDUHFHEHUGHFOLHQWHV $WLYRQmRFLUFXODQWH
Total acionistas não controladores
Circulante
Não circulante
)RUQHFHGRUHV 'LYLGHQGRVDSDJDU
3DVVLYRQmRFLUFXODQWH
5HFHLWD GHVSHVD ¿QDQFHLUD
Compras
9HQGDV
As principais transações com partes relacionadas foram feitas nas seguintes condições: (i) Serviços adquiridos incluem aqueles proporcionados pelo Centro de Soluções Compartilhadas (CSC), da VID, relacionados às atividades administrativas, recursos humanos, EDFNRFH,
FRQWDELOLGDGHLPSRVWRVDVVLVWrQFLDWpFQLFDWUHLQDPHQWRHDTXHOHVIRUQHFLGRVSHOR&HQWURGH&RPSHWrQFLDHP7HFQRORJLDGD,QIRUPDomR &&7, (VVHVVHUYLoRVVmRIRUQHFLGRVSDUDWRGDVDVHPSUHVDVGR*UXSR9RWRUDQWLPHVmRUHHPEROVDGRVj9,'FRPEDVHQRVVHUYLoRV
HIHWLYDPHQWHSUHVWDGRVj&RPSDQKLD LL $VRSHUDo}HVGHYHQGDVFRPD0DUp&LPHQWRV/WGD0L]X6$3ROLPL[&LPHQWR/WGDH6XSHUPL[&RQFUHWR6$UHIHUHPVHDYHQGDVGHFLPHQWRHDJUHJDGRV LLL 2SHUDo}HVGHFRPSUDHYHQGDGHHQHUJLDGD9RWHQHU9RWRUDQWLP&R
PHUFLDOL]DGRUDGH(QHUJLD/WGD LY 2VSURGXWRVIRUDPYHQGLGRVFRPEDVHQDVWDEHODVGHSUHoRLQWHUQRGDVHPSUHVDV2VSURGXWRVDGTXLULGRVHPGD9RWRUDQWLP&HPHQW7UDGLQJ6/ 9RWRUDQWLP*PE+ EDVLFDPHQWHFRPSUDGHFRTXHGHSHWUyOHRLQFOXHPPDUJHP
HPUHODomRDRSUHoRGHYHQGDFREUDGRSHORVIRUQHFHGRUHVTXHWHPVLGRHQRVSHUtRGRVDSUHVHQWDGRVFRPRFRPSHQVDomRSHORVVHUYLoRVSUHVWDGRVRTXHHVWiHPFRQVRQkQFLDFRPDSROtWLFDGHSUHoRVGHWUDQVIHUrQFLDGD&RPSDQKLD2XWURVSUHoRVGHYHQGDVHGH
SUHVWDo}HVGHVHUYLoRVHQWUHSDUWHVUHODFLRQDGDVIRUDPQHJRFLDGRVFRPEDVHQRVFXVWRVLQWHUQRVVHPPDUJHQVDSOLFDGDV
,QYHVWLPHQWRV
D &RPSRVLomR
3DWULP{QLROtTXLGR
,QYHVWLPHQWRVDYDOLDGRVSRUHTXLYDOrQFLDSDWULPRQLDO
Controladas
$FDUL~ED0LQHUDomRH3DUWLFLSDomR/WGD
3HGUHLUD3HGUD1HJUD/WGD
2XWURVLQYHVWLPHQWRV
3UHMXt]RGRH[HUFtFLR
,QIRUPDo}HVHPGHGH]HPEURGH
3HUFHQWXDOGHSDUWLFLSDomRYRWDQWHHWRWDO
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO
L
6DOGR
L 2UHVXOWDGRGDHTXLYDOrQFLDSDWULPRQLDOQmRUHFRQFLOLDFRPRSUHMXt]RGRH[HUFtFLRGDVLQYHVWLGDVGHYLGRDRSHUtRGRGHDTXLVLomRGRVLQYHVWLPHQWRV 1RWD LLL
E ,QIRUPDo}HVVREUHDVHPSUHVDVLQYHVWLGDV$SUHVHQWDPRVDVHJXLUXPUHVXPRGDVLQIRUPDo}HV¿QDQFHLUDVVHOHFLRQDGDVGHQRVVDVFRQWURODGDV
3HUFHQWXDOGHSDUWLFLSDomR
YRWDQWHHWRWDO
$WLYR
circulante
$WLYRQmR
circulante
3DVVLYR
circulante
3DVVLYRQmR
circulante
3DWULP{QLR
OtTXLGR
Receita
OtTXLGD
3HUFHQWXDOGHSDUWLFLSDomR
YRWDQWHHWRWDO
$WLYR
circulante
$WLYRQmR
circulante
3DVVLYR
circulante
3DVVLYRQmR
circulante
3DWULP{QLR
OtTXLGR
Receita
OtTXLGDO
,QYHVWLPHQWRVDYDOLDGRVSRUHTXLYDOrQFLDSDWULPRQLDO
$FDUL~ED0LQHUDomRH3DUWLFLSDomR/WGD
3HGUHLUD3HGUD1HJUD/WGD
,QYHVWLPHQWRVDYDOLDGRVSRUHTXLYDOrQFLDSDWULPRQLDO
$FDUL~ED0LQHUDomRH3DUWLFLSDomR/WGD
3HGUHLUD3HGUD1HJUD/WGD
F 0RYLPHQWDomR
5HVXOWDGR
operacional
5HVXOWDGRGH
SDUWLFLSDo}HVVRFLHWiULDV
5HVXOWDGR
operacional
Despesa
¿QDQFHLUD
5HVXOWDGRGH
SDUWLFLSDo}HVVRFLHWiULDV
3UHMXt]RGR
exercício
Receita
¿QDQFHLUD
3UHMXt]RGR
exercício
6DOGRQRLQtFLRGRH[HUFtFLR
(TXLYDOrQFLDSDWULPRQLDO
$TXLVLomRGHLQYHVWLPHQWR331 1RWD LLL
$TXLVLomRGHLQYHVWLPHQWR$FDUL~ED 1RWD LLL
2XWURVUHVXOWDGRVDEUDQJHQWHVGHLQYHVWLGDV
$XPHQWRGHFDSLWDOHPLQYHVWLGDV$FDUL~ED
$XPHQWRGHFDSLWDOHPLQYHVWLGDV331
5HGXomRGRFDSLWDOVRFLDO&LVmRSDUFLDOGHDWLYRV
5HGXomRGRFDSLWDOVRFLDO$FDUL~ED L
2XWURV
6DOGRQR¿QDOGRH[HUFtFLR
L (PDFRQWURODGD$FDUL~ED0LQHUDomRH3DUWLFLSDomR/WGDUHGX]LXVHXFDSLWDOVRFLDOHP5PHGLDQWHDUHGXomRSURSRUFLRQDOGRYDORUQRPLQDOGDVTXRWDVTXHRFRPS}HPDVTXDLVSDVVDUDPDWHUYDORUQRPLQDOHXQLWiULRGH5UHDLVVHQGR5SDUD
FRPSHQVDUSUHMXt]RVDFXPXODGRVH5FRPRUHVWLWXLomRDRVVyFLRVQDSURSRUomRGHVXDVUHVSHFWLYDVSDUWLFLSDo}HV
,PRELOL]DGR
D &RPSRVLomRHPRYLPHQWDomR
7HUUHQRVHHGL¿FDo}HV
0iTXLQDVHTXLSDPHQWRV
HLQVWDODo}HV
%HQIHLWRULDVHP
SURSULHGDGHGHWHUFHLURV
6DOGRQRLQtFLRGRH[HUFtFLR
Custo
Depreciação acumulada
6DOGROtTXLGR
Adições
Baixas
&LVmR 1RWD LY
Depreciação
5HFODVVL¿FDomRGH SDUD DWLYRVPDQWLGRVSDUDYHQGD 1RWD D
3URYLVmRSDUDSHUGDGRYDORUUHFXSHUiYHO Impairment
7UDQVIHUrQFLDV L
6DOGRQR¿QDOGRH[HUFtFLR
Custo
Depreciação acumulada
6DOGROtTXLGRQR¿QDOGRH[HUFtFLR
7D[DVPpGLDVDQXDLVGHGHSUHFLDomR
L 2VDOGRWRWDOGHWUDQVIHUrQFLDVUHDOL]DGDVSDUDDWLYRVLQWDQJtYHLVpRULXQGRGDUHFODVVL¿FDomR
GH³REUDVHPDQGDPHQWR´QRJUXSRGHDWLYRVLPRELOL]DGRVSDUD³softwares´H³GLUHLWRVVREUH
UHFXUVRVQDWXUDLV´ E 5HYLVmRHDMXVWHGDYLGD~WLOHVWLPDGD'XUDQWHRH[HUFtFLRGH
D&RPSDQKLDHIHWXRXDUHYLVmRGDYLGD~WLOGRDWLYRLPRELOL]DGRHFRPEDVHQRODXGR
GHDYDOLDomRHPLWLGRSRUHPSUHVDHVSHFLDOL]DGDHPGHGH]HPEURGHDOWHURXGH
IRUPDUHWURVSHFWLYDDVWD[DVGHGHSUHFLDomRXWLOL]DGDVQRH[HUFtFLR(PQmRKRXYH
DOWHUDo}HVQDYLGD~WLOFRQIRUPHDQiOLVHGD$GPLQLVWUDomR F 2EUDVHPDQGDPHQWR2VDOGR
GHREUDVHPDQGDPHQWRpFRPSRVWRSULQFLSDOPHQWHGHSURMHWRVGHH[SDQVmRHRWLPL]DomR
das unidades industriais, sendo:
0yYHLVH
utensílios
2EUDVHP
DQGDPHQWR
Veículos
Total
Total
RSHUDo}HVGHFLPHQWRE EDL[DHYROXomRRXSDUDOL]DomRGHSURMHWRVHPDQGDPHQWRD&RPSDQKLDDMXVWRXRVDOGRGHVHXVDWLYRVSDUDRVHXYDORUUHFXSHUiYHOFRPEDVHQRVÀX[RVGH
FDL[DSURMHWDGRVSDUDRVSUy[LPRVFLQFRDQRVRXGXUDQWHDYLGD~WLOUHPDQHVFHQWHRXDRVHXYDORUGHUHDOL]DomRHPFDVRGHYHQGDRXSDUDOL]DomRSHUPDQHQWH$VSHUGDVGHFRUUHQWHV
de impairmentGHDWLYRVLPRELOL]DGRVHPGHGH]HPEURGHIRUDPQRPRQWDQWHGH5 5 UHJLVWUDGDVQDUXEULFDGH³2XWUDVUHFHLWDVRSHUDFLRQDLVOtTXLGDV´
1RWD 2YDORUGRDMXVWHGH impairmentUHIHUHVHjSURYLVmRGHFRUUHQWHGHRSHUDo}HVHQFHUUDGDVQDVXDPDLRULDFRPSRVWRGHEHQIHLWRULDVUHDOL]DGDVHPLPyYHLVGHWHUFHLURVGDV
DWLYLGDGHVGD(QJHPL[QRPRQWDQWHGH5HSURYLVmRGHDWLYRVRSHUDFLRQDLVGDXQLGDGH%DUFDUHQD3$QRPRQWDQWHGH5GHDFRUGRFRPDVH[SHFWDWLYDVHSURMHo}HV
IXWXUDVGD&RPSDQKLD
,QWDQJtYHO D &RPSRVLomRHPRYLPHQWDomR
8VRGREHP 'LUHLWRVVREUH
S~EOLFR8%3
recursos
Descomissionamento
1RWD
naturais Softwares
GHDWLYRV $52
Outros
Total
Total
6DOGRQRLQtFLRGRH[HUFtFLR
Custo
$PRUWL]DomRHH[DXVWmRDFXPXODGD
6DOGROtTXLGR
Adições
$PRUWL]DomRHH[DXVWmR
5HFODVVL¿FDomRGH SDUD DWLYRVPDQWLGRVSDUDYHQGD 1RWD D
3URYLVmRSDUDSHUGDGRYDORUUHFXSHUiYHO Impairment
5HDYDOLDomRGRÀX[RGHFDL[D 1RWD D
$WXDOL]DomRGDWD[DGHMXURV
7UDQVIHUrQFLDV L
'XUDQWHRH[HUFtFLRGHRVHQFDUJRVVREUHHPSUpVWLPRVH¿QDQFLDPHQWRVFDSLWDOL]DGRV 6DOGRQR¿QDOGRH[HUFtFLR
Custo
QDVREUDVHPDQGDPHQWRWRWDOL]DUDP5 5 $WD[DGHFDSLWDOL]DomR
$PRUWL]DomRHH[DXVWmRDFXPXODGD
XWLOL]DGD IRL GH DR DQR DR DQR L ([SDQVmR GD FDSDFLGDGH GH
6DOGROtTXLGRQR¿QDOGRH[HUFtFLR
FLPHQWRV FRP D QRYD XQLGDGH GD &RPSDQKLD VHGLDGD HP 3ULPDYHUD 3$ 3URMHWR HP
DQGDPHQWR FRP SUHYLVmR GH FRQFOXVmR QR SULPHLUR VHPHVWUH GH FRQWHPSODQGR 7D[DVPpGLDVDQXDLVGHDPRUWL]DomRH[DXVWmR
como principais processos e equipamentos industriais a britagem de calcário, moagens, L 2VDOGRWRWDOGHWUDQVIHUrQFLDVpRULXQGRGDUHFODVVL¿FDomRGH³REUDVHPDQGDPHQWR´QRJUXSRGHDWLYRVLPRELOL]DGRVSDUD³softwares´H³GLUHLWRVVREUHUHFXUVRVQDWXUDLV´QRJUXSRGR
IRUQRHQVDFDGHLUDVSDOHWL]DGRUDVXEHVWDomRHVDODVHOpWULFDV G 7HVWHGRLPRELOL]DGR LQWDQJtYHO E 7HVWHGRLQWDQJtYHOSDUDYHUL¿FDomRGH³impairment” - As perdas decorrentes de impairmentVREUHRVDWLYRVLQWDQJtYHLVHPGHGH]HPEURGHIRUDPQRPRQWDQWH
SDUDYHUL¿FDomRGH³impairment´Como resultado dos testes de impairmenWUHDOL]DGRV GH5UHJLVWUDGDVQDUXEULFDGH³2XWUDVUHFHLWDVRSHUDFLRQDLVOtTXLGDV´ 1RWD 2YDORUGRDMXVWHGH impairmentUHIHUHVHjSURYLVmRGHDWLYRVQRPRQWDQWHGH5GD
considerando certos eventos, principalmente; a) o encerramento e / ou redução das XQLGDGH%DUFDUHQDGHDFRUGRFRPDVH[SHFWDWLYDVHSURMHo}HVIXWXUDV
Continua»»»
1RYDXQLGDGHHP3ULPDYHUD3$ L
1RYDXQLGDGHHP,WXDo~%$
5HIRUPDHPHTXLSDPHQWRV&LPHQWRV
1RYDXQLGDGHHP6REUDO&(
5HPRomRGHHVWpULO&LPHQWRV
1RYDXQLGDGHGHDUJDPDVVDHP&DPDoDUL%$
Novas linhas de coprocessamento
1RYDXQLGDGHHP;DPELRi72
2XWURVSURMHWRV