DOEPE 26/04/2016 - Pág. 28 - Poder Executivo - Diário Oficial do Estado de Pernambuco

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

28 - Ano XCIII • NÀ 74

Diário Oficial do Estado de Pernambuco - Poder Executivo

Recife, 26 de abril de 2016

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

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q. Imposto de Renda e Contribuição social sobre o lucro líquido
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r. ,QFHQWLYRV¿VFDLV
2VLQFHQWLYRV¿VFDLVVmRUHFRQKHFLGRVQRUHVXOWDGRSHORYDORUMXVWRTXDQGRKRXYHUVHJXUDQoDUD]RiYHO de que
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(QTXDQWRD&RPSDQKLDDLQGDQmRWLYHUFXPSULGRWRGDVDVFRQGLo}HVHVWDEHOHFLGDVRVLQFHQWLYRVVmRUHFRQKH
cidos como passivo até que as condições sejam cumpridas, quando, então, são registradas como receita. Os
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s. Novas normas, alterações e interpretações que ainda não estão em vigor
D IASB – International Accounting Standards Board
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Data de
Norma
Exigências-chave
vigência
(PHQGDDR,)56
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³1HJyFLRVHP&RQMXQWR´
HPXPDRSHUDomRHPFRQMXQWR ,)56&3& TXH 2016
DWHQGHDGH¿QLomRGHXPQHJyFLR ,)56&3& 
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XVDGRVHPFRPELQDo}HVGHQHJyFLRV
(PHQGDDR,)56
'HWHUPLQDPTXHTXDQGRXPDWLYRIRUYHQGLGRSDUDRX Postergada
³'HPRQVWUDo}HV&RQVROLGDGDV´H aportado em uma coligada ou em um empreendimento LQGH¿QLGDPHQWH
,$6³,QYHVWLPHQWRHP&ROLJDGD FRQWURODGRHPFRQMXQWRHRDWLYRDWHQGHDGH¿QLomRGH
em Controlada e em Empreendi QHJyFLR ,)56&3& RJDQKRRXSHUGDGHYHVHU
PHQWR&RQWURODGRHP&RQMXQWR´
reconhecido integralmente pelo investidor (independen
temente da participação de terceiros na coligada ou no
HPSUHHQGLPHQWRFRQWURODGRHPFRQMXQWR 
,)56³5HFHLWDVGH
(VWDEHOHFHQRYRVSULQFtSLRVSDUDRUHFRQKHFLPHQWR
žGHMDQHLURGH
&RQWUDWRFRP&OLHQWHV´
mensuração e divulgação de receitas com clientes.
2018
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VHMDUHFRQKHFLGDTXDQGRRFOLHQWHREWpPFRQWUROHVREUH
as mercadorias ou serviços vendidos, o que altera o
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HEHQHItFLRV$GLFLRQDOPHQWHDQRYDQRUPDWUD]PDLV
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casos complexos.
,)56³,QVWUXPHQWRV
(VWDEHOHFHXPQRYRPRGHORSDUDFODVVL¿FDomRGH
žGHMDQHLURGH
)LQDQFHLURV´
DWLYRV¿QDQFHLURVEDVHDGRQDVFDUDFWHUtVWLFDVGRV
2018
ÀX[RVGHFDL[DHQRPRGHORGHQHJyFLRVXVDGRSDUD
gerir o ativo. Altera os princípios para reconhecimen
WRGHUHGXomRDRYDORUUHFXSHUiYHO impairment GH
SHUGDVLQFRUULGDVSDUDXPPRGHOREDVHDGRQDVSHUGDV
esperadas.
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de hedge.
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VXDVGHPRQVWUDo}HVFRQWiEHLVGHH[HUFtFLRVIXWXURV
b) Legislação tributaria
(PGHPDLRGHIRLSXEOLFDGDD/HLQžTXHGHQWUHRXWUDVPDWpULDV
5HYRJRXR5HJLPH7ULEXWiULRGH7UDQVLomR 577 LQVWLWXtGRSHOD/HLQžGHGHPDLRGHH
5HJXODPHQWRXRWUDWDPHQWRGRVHIHLWRVGDDGRomRGDVQRUPDVFRQWiEHLVLQWHUQDFLRQDLV ,)56 QDDSXUDomR
GRVWULEXWRVIHGHUDLV ,53-&6//3,6H&2),16 
(VWDOHLHQWURXHPYLJRUDSDUWLUGHžGHMDQHLURGHH[FHWRRVDUWVDHDTXHHQWUDUDP
HPYLJRUQDGDWDGHVXDSXEOLFDomR
$UHJXODPHQWDomRGHVWD/HLVHGHXSRULQWHUPpGLRGD,QVWUXomR1RUPDWLYDQžGHGHQRYHPEURGH
GD6HFUHWDULDGD5HFHLWD)HGHUDOGR%UDVLO
$$GPLQLVWUDomRGD&RPSDQKLDRSWRXSHODDSOLFDomRGDVGLVSRVLo}HVFRQWLGDVQRVDUWVžHžHžDžGD
/HLQžUHIHUHQWHVjDGRomRGRQRYRUHJLPHWULEXWiULRHPVXEVWLWXLomRDR577DSDUWLUGRH[HUFtFLR
de 2015.
4. GERENCIAMENTO DE RISCO FINANCEIRO
$&RPSDQKLDDSUHVHQWDH[SRVLomRDRVVHJXLQWHVULVFRVDGYLQGRVGRXVRGHLQVWUXPHQWRV¿QDQFHLURV
‡5LVFRGHOLTXLGH]
‡5LVFRGHPHUFDGR
(VVDQRWDDSUHVHQWDLQIRUPDo}HVVREUHDH[SRVLomRGD&RPSDQKLDDFDGDXPGRVULVFRVVXSUDPHQFLRQDGRV
RVREMHWLYRVGD&RPSDQKLDSROtWLFDVHSURFHVVRVSDUDDPHQVXUDomRHJHUHQFLDPHQWRGHULVFRHRJHUHQFLD
PHQWRGHFDSLWDOGD&RPSDQKLD'LYXOJDo}HVTXDQWLWDWLYDVDGLFLRQDLVVmRLQFOXtGDVDRORQJRGHVVDVGHPRQV
WUDo}HV¿QDQFHLUDV
a. Risco de liquidez
%DVHLDVHQDVGL¿FXOGDGHVHPTXH&RPSDQKLDSRGHUiHQFRQWUDUHPFXPSULUFRPVXDVREULJDo}HVDVVRFLDGDV
DRVVHXVSDVVLYRV¿QDQFHLURVTXHVmROLTXLGDGRVFRPSDJDPHQWRVjYLVWD$DERUGDJHPGD&RPSDQKLDQD
DGPLQLVWUDomRGHOLTXLGH]pGHJDUDQWLURPi[LPRSRVVtYHOTXHVHPSUHWHQKDOLTXLGH]SDUDFXPSULUFRPVXDV
REULJDo}HVDYHQFHUHPVREUHFRQGLo}HVQRUPDLVVHPFDXVDUSHUGDVRXFRPULVFRGHSUHMXGLFDUDUHSXWDomR
GD&RPSDQKLD3DUDPLQLPL]DUWDLVULVFRVD&RPSDQKLDPRQLWRUDULJRURVDPHQWHRFXPSULPHQWRVGDVREULJD
o}HVFRQWUDWXDLV¿UPDGDVQRVFRQWUDWRVGH¿QDQFLDPHQWREHPFRPRDSOLFDDGLVSRQLELOLGDGHGHUHFXUVRVQR
),'&RTXDOJDUDQWHOLTXLGH]LPHGLDWD
3DUDOLTXLGDo}HVGDVREULJDo}HVGHFXUWRSUD]RD&RPSDQKLDDGPLQLVWUDDWUDYpVGRÀX[RGHFDL[DDVSUHYLV}HV
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o}HVHGHDSRUWHVGDFRQWURODGRUD2WLPL]DWDPEpPDVXDJHVWmRGHFDL[DFRPRXWUDVIRQWHVGH¿QDQFLDPHQWR
FRPQRYRVSURGXWRVGHFDSWDomRGHUHFXUVRVHHPQRYRVPHUFDGRVWDLVFRPRDGLDQWDPHQWRVREUHFRQWUDWRGH
FkPELR $&& ),1,03 ¿QDQFLDPHQWRDLPSRUWDomR HFHVVmRGHFUpGLWRQR),'&JDUDQWLQGRDVVLPDOLTXLGH]
GHVXDVREULJDo}HV
b. Risco de mercado
Risco de taxa de juros
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QmRXWLOL]DLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVSDUDJHUHQFLDUDH[SRVLomRjVÀXWXDo}HVGDVWD[DVGHMXURV
seguindo orientação da sua controladora.
Risco de taxas de câmbio
(VVHULVFRHVWiDWUHODGRDSRVVLELOLGDGHGHDOWHUDomRQDVWD[DVGHFkPELRDIHWDQGRDGHVSHVD¿QDQFHLUD RX
UHFHLWD HRVDOGRSDVVLYR RXDWLYR GHFRQWUDWRVTXHWHQKDPFRPRLQGH[DGRUXPDPRHGDHVWUDQJHLUD2VLQV
WUXPHQWRVH[SRVWRVjYDULDomRFDPELDOVmRUHSUHVHQWDGRVSRUFOLHQWHVIRUQHFHGRUHVHHPSUpVWLPRV

$FRPSUDGHPDWpULDSULPDHDYHQGDGRSURGXWRVmRLQGH[DGDVDRGyODUJHUDQGRXPDMXVWHQDWXUDOjH[SRVL
omRFDPELDOQDVVXDVRSHUDo}HV LPSDFWRQmRVLJQL¿FDWLYR GHIRUPDTXHD&RPSDQKLDMXOJDQmRVHUQHFHV
ViULRQHQKXPWLSRGHSURWHomR
-iHPUHODomRDRVHPSUpVWLPRVHPPRHGDHVWUDQJHLUDD&RPSDQKLDVHJXHDVRULHQWDo}HVGHVXDFRQWURODGRUD
e não utiliza mecanismos de proteção para gerenciar esta exposição.
Risco de crédito
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RXJDUDQWLGRVSRULQVWLWXLo}HV¿QDQFHLUDV
$PDLRUSDUWHGRVFOLHQWHVGDFRPSDQKLDQmRSRVVXLFODVVL¿FDomRGHULVFRFRQFHGLGDSRUDJrQFLDVDYDOLDGRUDV
SULQFLSDOPHQWHSRUVHUHPHPSUHVDVTXHQmRGLYXOJDPLQIRUPDo}HV¿QDQFHLUDVDRPHUFDGR9LVDQGRPLWLJDU
HVVHULVFRDFRPSDQKLDSRVVXLXPFRPLWrGHFUpGLWRDWXDQWHTXHDYDOLDDTXDOLGDGHGRFUpGLWRFRQVLGHUDQGRRV
DVSHFWRVTXDQWLWDWLYRVHTXDOLWDWLYRVGRVFOLHQWHVVHXUDPRGHDWXDomRRUHODFLRQDPHQWRFRPHUFLDORKLVWyULFR
¿QDQFHLURFRPDFRPSDQKLDHRPHUFDGRHVXDVLWXDomR¿QDQFHLUDDVVLPGH¿QLQGROLPLWHVGHFUpGLWRRVTXDLV
são regularmente monitorados.
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),'& GDPHVPDJDUDQWLGRSRUVHXVUHFHEtYHLV 1RWD 
c. Risco de gerenciamento de capital
$SROtWLFDGD&RPSDQKLDpPDQWHUXPDVyOLGDEDVHGHFDSLWDOGHIRUPDDDVVHJXUDUDFRQWLQXLGDGHGRHPSUHHQ
GLPHQWRHVHQHFHVViULRFRPSOHPHQWDQGRVXDSDUWLFLSDomRDWUDYpVGDLQWHJUDOL]DomRGHFDSLWDO
2VtQGLFHVGHDODYDQFDJHP¿QDQFHLUDHPGHGH]HPEURGHHGHSRGHPVHUDVVLPVXPDULDGRV
2015
2014
7RWDOGRVHPSUpVWLPRV 1RWD




0HQRVFDL[DHHTXLYDOHQWHVGHFDL[D 1RWD
1.076.860

'tYLGDOtTXLGD


Total do patrimônio líquido


Total do capital
ËQGLFHGHDODYDQFDJHP¿QDQFHLUD
66
58
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tivo do ano.
5. CAIXA E EQUIVALENTES DE CAIXA
2015
2014
Caixa
8
12
%DQFRVFRQWDPRYLPHQWR
68.704
208


$SOLFDo}HV¿QDQFHLUDV

220
Os saldos registrados em caixa e equivalentes de caixa são de alta liquidez e prontamente conversíveis em um
PRQWDQWHFRQKHFLGRGHFDL[DQmRHVWDQGRVXMHLWDVDXPVLJQL¿FDQWHULVFRGHPXGDQoDGHYDORU
A exposição da Companhia a riscos de taxas de juros é divulgada na Nota 26.
6. CLIENTES E OUTROS CRÉDITOS
2015
2014
Clientes no país


Clientes no exterior
42.128

Adiantamento a fornecedores


12

Outros

48.487


Perdas em crédito de liquidação duvidosa


Contas a receber de clientes vencidos
2015
2014
Até 60 dias
201
241
'HDGLDV
2.586
228


$FLPDGHGLDV

1.668
7. ESTOQUES
2015
2014
3URGXWRVDFDEDGRVSDUDUHYHQGD

1.521
3URGXWRVDFDEDGRV
110.705
128.672
3URGXWRVHPHODERUDomR
8.216
7.615
0DWpULDVSULPDV
50.808

3URGXWRVTXtPLFRVHHPEDODJHQV

24.071
Outros

11.607
Adiantamento a fornecedores




Provisão para desvalorização de estoque *




Circulante


Não circulante
(PXPODXGRWpFQLFRHPLWLGRSHOR,QVWLWXWRGH3HVTXLVDV7HFQROyJLFDVGH6mR3DXORDYDOLRXDVFRQ
GLo}HVGHXWLOL]DomRGRHVWRTXHGHPDWHULDOGHHPEDODJHPEDL[DGRHPSRUSURYLVmR GHVYDORUL]DomR 2
UHIHULGRODXGRFRQVWDWRXTXHRPDWHULDOGHHPEDODJHPDSUHVHQWDUHVLVWrQFLDDGHTXDGDHHVWiDSWRSDUDXVR
Sendo assim, a provisão para desvalorização de estoque foi revertida em 2015.
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Anualmente serão testadas as condições de uso do referido estoque.
8. DESPESAS ANTECIPADAS
2015
2014
Gastos com importação


2.408
1.088
3UrPLRVGHVHJXURV
16.020

Os gastos com importação se referem, essencialmente, a valores antecipados aos despachantes por conta dos
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9. IMPOSTOS A RECUPERAR
2015
2014
,PSRVWRGHUHQGDVREUHDSOLFDo}HV¿QDQFHLUDV
514
2.255
,PSRVWRVREUHFLUFXODomRGHPHUFDGRULDVHVHUYLoRV±,&06


PIS e COFINS



1.062
Outros


120.418

Circulante
178.608
272.612
Não circulante
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COFINS. O PIS e COFINS foram constituídos da data de início da operação a razão de 1/24 avos, e o crédito
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7RGRRFUpGLWRGH3,6&2),16H,&06VHUmRFRPSHQVDGRVDRORQJRGRVSUy[LPRVDQRVSUD]RHVWLPDGRGH
JHUDomRGHGpELWRV¿VFDLVVX¿FLHQWHVSDUDXWLOL]DomRGRFUpGLWR¿VFDOFRQIRUPHSURMHomRGR(VWXGRGH9LDELOL
dade Técnica e Econômica.