DOEPE 26/04/2016 - Pág. 27 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 26/04/2016 ● Diário Oficial do Estado de Pernambuco

Recife, 26 de abril de 2016

Diário Oficial do Estado de Pernambuco - Poder Executivo

Ano XCIII • NÀ 74 - 27

Companhia Integrada Têxtil de Pernambuco
CNPJ - 08.220.101/0001-80 - Empresa do Sistema Petrobras

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JUDQGHHVFDOD D3HWUREUDV ,VVRVHULDDSOLFiYHOSDUDQRYRVSURMHWRVGHLQYHVWLPHQWRPDVQmRSDUDGHWHUPLQDU
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 SUREOHPDV QR SODQHMDPHQWR GH SURMHWRV SULQFLSDOPHQWH DTXHOHV HQYROYHQGR DV iUHDV GH (QJHQKDULD H
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SUR[\ SDUDDMXVWDUVHXVDWLYRVLPRELOL]DGRVQmRWHULDVLGRDSURSULDGRXPDYH]TXHRDMXVWHLQFOXLULDHOHPHQWRV
que não possuiriam relação direta com os custos adicionais impostos pelas empreiteiras e fornecedores e utili
zados para realizar pagamentos indevidos.
Reapresentação nas demonstrações contábeis
$OJXQVYDORUHVUHODWLYRVDH[HUFtFLRVDQWHULRUHVIRUDPUHFODVVL¿FDGRVSDUDPHOKRUFRPSDUDELOLGDGHFRPRH[HU
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VL¿FDGRVGHFDL[DHHTXLYDOHQWHVGHFDL[DSDUDFUpGLWRVFRPSDUWHVUHODFLRQDGDV 1RWD
$VHJXLURVHIHLWRVGHVVDVUHFODVVL¿FDo}HVQR%DODQoR3DWULPRQLDO
31.12.2014
Balanço Patrimonial
Divulgado
Ajustes
(Reapresentado)
Ativo Circulante
&DL[DHHTXLYDOHQWHGHFDL[D 1RWD

 
220
&UpGLWRVFRPSDUWHVUHODFLRQDGDV 1RWD
47
2.272

3. PRINCIPAIS POLÍTICAS E PRÁTICAS CONTÁBEIS
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a. Transações em moeda estrangeira
Transações em moeda estrangeira são convertidas para a moeda funcional da Companhia pelas taxas de câm
ELRQDVGDWDVGDVWUDQVDo}HV$WLYRVHSDVVLYRVPRQHWiULRVGHQRPLQDGRVHDSXUDGRVHPPRHGDVHVWUDQJHLUDV
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2JDQKRRXSHUGDFDPELDOHPLWHQVPRQHWiULRVpDGLIHUHQoDHQWUHRFXVWRDPRUWL]DGRGDPRHGDIXQFLRQDO
no começo do período, ajustado por juros e pagamentos efetivos durante o período, e o custo amortizado em
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b. ,QVWUXPHQWRV¿QDQFHLURV
(i) $WLYRV¿QDQFHLURVQmRGHULYDWLYRV
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$&RPSDQKLDEDL[DXPDWLYR¿QDQFHLURTXDQGRRVGLUHLWRVFRQWUDWXDLVDRVÀX[RVGHFDL[DGRDWLYRH[SLUDPRX
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são transferidos.
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mente quando a Companhia tenha o direito legal de compensar os valores e tenha a intenção de liquidar em
XPDEDVHOtTXLGDRXGHUHDOL]DURDWLYRHOLTXLGDURSDVVLYRVLPXOWDQHDPHQWH
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Empréstimos e recebíveis
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mercado ativo. Tais ativos são reconhecidos inicialmente pelo valor justo acrescido de quaisquer custos de tran
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]DGRDWUDYpVGRPpWRGRGRVMXURVHIHWLYRVGHFUHVFLGRVGHTXDOTXHUSHUGDSRUGHGXomRDRYDORUUHFXSHUiYHO
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de ser pagos à vista e que façam parte integrante da gestão de caixa da Companhia são incluídos como um
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$VFRQWDVDUHFHEHUGHFOLHQWHVVmRUHJLVWUDGDVSHORYDORUIDWXUDGRLQFOXLQGRRVUHVSHFWLYRVLPSRVWRVGLUHWRVGH
UHVSRQVDELOLGDGHWULEXWiULDGD&RPSDQKLD
(ii) 3DVVLYRV¿QDQFHLURVQmRGHULYDGRV
$&RPSDQKLDUHFRQKHFHWtWXORVGHGtYLGDHPLWLGRVHSDVVLYRVVXERUGLQDGRVLQLFLDOPHQWHQDGDWDHPTXHVmR
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TXDO D &RPSDQKLD VH WRUQD XPD SDUWH GDV GLVSRVLo}HV FRQWUDWXDLV GR LQVWUXPHQWR $ &RPSDQKLD EDL[D XP
SDVVLYR¿QDQFHLURTXDQGRWHPVXDVREULJDo}HVFRQWUDWXDLVUHWLUDGDHFDQFHODGD
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quando, e somente quando, a Companhia tenha o direito legal de compensar os valores e tenha a intenção de
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$&RPSDQKLDWHPRVVHJXLQWHVSDVVLYRV¿QDQFHLURVQmRGHULYDWLYRVHPSUpVWLPRV¿QDQFLDPHQWRVIRUQHFHGR
res e outras contas a pagar.
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c. Caixa e equivalentes de caixa
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YDORU 
d. Contas a receber de clientes
$VFRQWDVDUHFHEHUGHFOLHQWHVVmRLQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUGDWUDQVDomRHVXEVHTXHQWHPHQWH
mensuradas pelo custo amortizado com o uso do método da taxa de juros efetiva menos a provisão para crédi
tos de liquidação duvidosa.8PDSURYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVDpFRQVWLWXtGDTXDQGRH[LVWHXPD
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e. Estoques
Os estoques são demonstrados ao custo ou ao valor líquido de realização, dos dois o menor. O método de
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despesas diretas de produção.
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HVWLPDGRVGHFRQFOXVmRHRVFXVWRVHVWLPDGRVQHFHVViULRVSDUDHIHWXDUDYHQGD

f. Impostos a recuperar
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DSUHVHQWDGRVDRFXVWRTXHQmRH[FHGHDRYDORUGHUHDOL]DomR 1RWD 
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FUpGLWRDVHUGHVFRQWDGRGHDFRUGRFRPDRSomRGHGHVFRQWRGHFUpGLWRVIHLWDSHORFRQWULEXLQWH
g. Imobilizado
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SLWDOL]DGRVGHGX]LGRVGHGHSUHFLDomRDFXPXODGDHSHUGDVQDUHGXomRGRYDORUUHFXSHUiYHOTXDQGRDSOLFiYHO
2FXVWRLQFOXLJDVWRVTXHVmRGLUHWDPHQWHDWULEXtYHLVjDTXLVLomRGHXPDWLYR2FXVWRGHDWLYRVFRQVWUXtGRV
SRUWHUFHLURVFRQWUDWDGRVSHODSUySULD&RPSDQKLDLQFOXLRFXVWRGHPDWHULDLVHPmRGHREUDGLUHWDTXDLVTXHU
RXWURVFXVWRVSDUDFRORFDURDWLYRQRORFDOHFRQGLomRQHFHVViULRVSDUDTXHHVVHVVHMDPFDSD]HVGHRSHUDUGD
forma pretendida pela administração, os custos de desmontagem e de restauração do local onde estes ativos
estão localizados.
$GHSUHFLDomRpFDOFXODGDVREUHRYDORUGHSUHFLiYHOTXHpRFXVWRGHXPDWLYR$GHSUHFLDomRGRVDWLYRVp
UHFRQKHFLGDQRUHVXOWDGREDVHDQGRVHQRPpWRGROLQHDUFRPUHODomRjVYLGDV~WHLVHVWLPDGDVGHFDGDSDUWH
GHXPLWHPGRLPRELOL]DGRMiTXHHVVHPpWRGRUHÀHWHRSDGUmRGHFRQVXPRGHEHQHItFLRVHFRQ{PLFRVIXWXURV
incorporados no ativo. Terrenos não são depreciados.
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Anos
(GL¿FDo}HVHEHQIHLWRULDV
25
0iTXLQDVHHTXLSDPHQWRV
20
Instalações Industriais

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5
9HtFXORV
5
0yYHLVHXWHQVtOLRV
10
Os métodos de depreciação, as vidas úteis e os valores residuais serão revistos a cada encerramento de exer
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3DUD¿QVGDDQiOLVHGDVYLGDV~WHLVVmRHIHWXDGDVDQiOLVHVSRUWpFQLFRVGHYLGDPHQWHFDSDFLWDGRVGDSUySULD
Companhia, os quais emitiram laudo de avaliação, considerando o plano de manutenção, elementos externos
GHFRPSDUDomRWDLVFRPRWHFQRORJLDVGLVSRQtYHLVUHFRPHQGDo}HVHPDQXDLVGRVIDEULFDQWHVHWD[DVGHYL
YrQFLDGRVEHQV
h. Intangível
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]LGRGDDPRUWL]DomRDFXPXODGDHGDVSHUGDVSRUUHGXomRGRYDORUUHFXSHUiYHOTXDQGRDSOLFiYHO
$DPRUWL]DomRpUHFRQKHFLGDQRUHVXOWDGREDVHDQGRVHQRPpWRGROLQHDUFRPUHODomRjVYLGDV~WHLVHVWLPDGDV
GHDWLYRVLQWDQJtYHLVTXHQmRiJLRDSDUWLUGDGDWDHPTXHHVWHVHVWmRGLVSRQtYHLVSDUDXVRMiTXHHVVHPp
WRGRpRTXHPDLVSHUWRUHÀHWHRSDGUmRGHFRQVXPRGHEHQHItFLRVHFRQ{PLFRVIXWXURVLQFRUSRUDGRVQRDWLYR
$YLGD~WLOHVWLPDGDSDUDRVSHUtRGRVFRUUHQWHVHFRPSDUDWLYRVVmRDVVHJXLQWHV
$WLYRVLQWDQJtYHLVDGTXLULGRVGHWHUFHLURV OLFHQoDGHXVRGHVRIWZDUH VmRDPRUWL]DGRVOLQHDUPHQWHSHORSUD]R
de 5 anos a contar da data de aquisição/uso.
i. Redução ao valor recuperável de ativos - Impairment
$&RPSDQKLDDYDOLDRVDWLYRVGRLPRELOL]DGRGRLQWDQJtYHOHGRGLIHULGRSDUDLGHQWL¿FDUVHH[LVWHPLQGLFDGRUHV
GHSHUGD4XDQGRKiLQGLFDWLYRGHSHUGDD&RPSDQKLDHIHWXDRWHVWHGHLPSDLUPHQW
1DDSOLFDomRGRWHVWHGHUHGXomRDRYDORUUHFXSHUiYHOGHDWLYRVRYDORUFRQWiELOGHXPDWLYRRXXQLGDGHJHUD
GRUDGHFDL[DpFRPSDUDGRFRPRVHXYDORUUHFXSHUiYHO2YDORUUHFXSHUiYHOpRPDLRUYDORUHQWUHRYDORUOtTXL
GRGHYHQGDGHXPDWLYRHVHXYDORUHPXVR&RQVLGHUDQGRVHDVSDUWLFXODULGDGHVGRVDWLYRVGD&RPSDQKLD
RYDORUUHFXSHUiYHOXWLOL]DGRSDUDDYDOLDomRGRWHVWHGHUHGXomRDRYDORUUHFXSHUiYHOpRYDORUHPXVRH[FHWR
TXDQGRHVSHFL¿FDPHQWHLQGLFDGR
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DQiOLVHGHXPDSRVVtYHOUHYHUVmRGRLPSDLUPHQWQDGDWDGREDODQoR
j. Fornecedores
$VFRQWDVDSDJDUDRVIRUQHFHGRUHVVmRLQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQ
suradas pelo custo amortizado com o uso do método de taxa de juros efetiva.
k. Empréstimos
Os empréstimos são reconhecidos, inicialmente, pelo valor justo, líquido dos custos incorridos na transação e
VmRVXEVHTXHQWHPHQWHGHPRQVWUDGRVSHORFXVWRDPRUWL]DGR4XDOTXHUGLIHUHQoDHQWUHRVYDORUHVFDSWDGRV
OtTXLGRVGRVFXVWRVGDWUDQVDomR HRYDORUWRWDODSDJDUpUHFRQKHFLGDQDGHPRQVWUDomRGRUHVXOWDGRGXUDQWH
RSHUtRGRHPTXHRVHPSUpVWLPRVHVWHMDPHPDEHUWRXWLOL]DQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
2VHPSUpVWLPRVVmRFODVVL¿FDGRVFRPRSDVVLYRFLUFXODQWHDPHQRVTXHD&RPSDQKLDWHQKDXPGLUHLWRLQFRQ
GLFLRQDOGHGLIHULUDOLTXLGDomRGRSDVVLYRSRUSHORPHQRVPHVHVDSyVDGDWDGREDODQoR
l. Benefícios a empregados
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8PSODQRGHFRQWULEXLomRGH¿QLGDpXPSODQRGHEHQHItFLRVSyVHPSUHJRVRERTXDOXPDHQWLGDGHSDJDFRQWUL
EXLo}HV¿[DVSDUDXPDHQWLGDGHVHSDUDGD )XQGRGHSUHYLGrQFLD HQmRWHUiQHQKXPDREULJDomROHJDORXFRQV
WUXWLYDGHSDJDUYDORUHVDGLFLRQDLV$VREULJDo}HVSRUFRQWULEXLo}HVDRVSODQRVGHSHQVmRGHFRQWULEXLomRGH¿
QLGDVmRUHFRQKHFLGDVFRPRGHVSHVDVGHEHQHItFLRVDHPSUHJDGRVQRUHVXOWDGRQRVSHUtRGRVGXUDQWHRVTXDLV
VHUYLoRVVmRSUHVWDGRVSHORVHPSUHJDGRV&RQWULEXLo}HVSDJDVDQWHFLSDGDPHQWHVmRUHFRQKHFLGDVFRPRXP
ativo mediante a condição de que haja o ressarcimento de caixa ou a redução em futuros pagamentos esteja
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DSyVR¿QDOGRSHUtRGRQRTXDORHPSUHJDGRSUHVWDRVHUYLoRVmRGHVFRQWDGDVDRVVHXVYDORUHVSUHVHQWHV
Benefícios de curto prazo a empregados
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incorridas como despesas conforme o serviço relacionado seja prestado. O passivo é reconhecido pelo valor
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SDJDUHVVHYDORUHPIXQomRGHVHUYLoRSDVVDGRSUHVWDGRSHORHPSUHJDGRHDREULJDomRSRVVDVHUHVWLPDGD
GHPDQHLUDFRQ¿iYHO
m. Provisões
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FRQVWUXWLYDTXHSRVVDVHUHVWLPDGDGHPDQHLUDFRQ¿iYHOHpSURYiYHOTXHXPUHFXUVRHFRQ{PLFRVHMDH[LJLGR
SDUDOLTXLGDUDREULJDomR
n. Capital Social
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são de ações e opções de ações, são reconhecidos como dedução do patrimônio líquido, líquido de quaisquer
HIHLWRVWULEXWiULRV
o. Reconhecimento de receitas, custos e despesas
$UHFHLWDGHYHQGDVFRPSUHHQGHRYDORUGDFRQWUDSUHVWDomRUHFHELGDRXDUHFHEHUSHODFRPHUFLDOL]DomRGH
SURGXWRVHVHUYLoRVOtTXLGDGDVGHYROXo}HVGHVFRQWRVHHQFDUJRVVREUHYHQGDV$UHFHLWDGHYHQGDVGH¿RV
WH[WXUL]DGRVHGH3(7pUHFRQKHFLGDQRUHVXOWDGRTXDQGRWRGRVRVULVFRVHEHQHItFLRVLQHUHQWHVDRSURGXWR
VmRWUDQVIHULGRVSDUDRFRPSUDGRU2VFXVWRVHDVGHVSHVDVVmRFRQWDELOL]DGRVSHORUHJLPHGHFRPSHWrQFLD
p. 5HFHLWDV¿QDQFHLUDVHGHVSHVDV¿QDQFHLUDV
$VUHFHLWDV¿QDQFHLUDVDEUDQJHPUHFHLWDVGHMXURVVREUHIXQGRVLQYHVWLGRVHYDULDo}HVGRYDORUMXVWRGHDWLYRV
¿QDQFHLURVPHQVXUDGRVSHORYDORUMXVWRSRUPHLRGRUHVXOWDGR$UHFHLWDGHMXURVpUHFRQKHFLGDQRUHVXOWDGR
DWUDYpVGRPpWRGRGRVMXURVHIHWLYRV$VUHFHLWDVGHMXURVGHDSOLFDo}HV¿QDQFHLUDVWHPSRUiULDVRULXQGDVGH
HPSUpVWLPRVHVWmRGHGX]LGDVGRFXVWRGRVMXURVFDSLWDOL]iYHLV
$VGHVSHVDV¿QDQFHLUDVDEUDQJHPGHVSHVDVFRPMXURVVREUHHPSUpVWLPRVH¿QDQFLDPHQWRV&XVWRVGHHP
SUpVWLPRVTXHQmRVmRGLUHWDPHQWHDWULEXtYHLVjDTXLVLomRFRQVWUXomRRXSURGXomRGHXPDWLYRTXDOL¿FiYHOVmR
PHQVXUDGRVQRUHVXOWDGRDWUDYpVGDWD[DHIHWLYDGHMXURVHIHWLYRV2VJDQKRVHSHUGDVFDPELDLVVmRUHSRUWDGRV
HPXPDEDVHOtTXLGD