DOEPE 26/04/2016 - Pág. 32 - Poder Executivo - Diário Oficial do Estado de Pernambuco
32 - 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
24. RECEITAS E DESPESAS FINANCEIRAS
5HFHLWDV¿QDQFHLUDV
'HVFRQWRVHMXURVUHFHELGRV
9DULDo}HVFDPELDLVDWLYDVVREUHH[SRUWDomR
5HQGLPHQWRVGHDSOLFDo}HV¿QDQFHLUDV),'&
Outros
'HVSHVDV¿QDQFHLUDV
-XURVVREUHHPSUpVWLPRVH¿QDQFLDPHQWRV
9DULDo}HVFDPELDLVHPRQHWiULDSDVVLYDV
'HVSHVD¿QDQFHLUDFDSLWDOL]DGDDRLPRELOL]DGR
Outros
2015
2014
5.011
442
12.016
422
67
(PYLUWXGHGD¿QDOL]DomRGDIRUPDomRGRVDWLYRVTXDOL¿FiYHLVHHQWUDGDGHRSHUDomRGDSODQWDGH3(7HGD
VXVSHQVmRGDREUDGDSODQWDGH)LRVD&RPSDQKLDHP não efetuou capitalização dos juros incidentes
VREUHRVHPSUpVWLPRVDRLPRELOL]DGRFRQIRUPH&3&
6REUHIRUQHFHGRUHVHPSUpVWLPRVH¿QDQFLDPHQWRV
25. IMPOSTO DE RENDA E CONTRIBUIÇÃO SOCIAL
$UHFRQFLOLDomRGRVWULEXWRVDSXUDGRVFRQIRUPHDOtTXRWDV¿VFDLVQRPLQDLVFRPELQDGDVHRYDORUGRVWULEXWRV
UHJLVWUDGRVQRUHVXOWDGRHVWmRDSUHVHQWDGRVDVHJXLU
2015
2014
/XFUR SUHMXt]R OtTXLGRDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO
$OtTXRWD¿VFDOQRPLQDOFRPELQDGD
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOSHODDOtTXRWD¿VFDOFRPELQDGD
$MXVWHVSDUDDSXUDomRGDDOtTXRWDHIHWLYD
$GLo}HV H[FOXV}HV SHUPDQHQWHVOtTXLGDV
'LIHUHQoDVWHPSRUiULDVQmRUHFRQKHFLGDVQRUHVXOWDGR
Prejuízos Fiscais não registrados no exercício
Imposto de renda e contribuição social no resultado do exercício
0%
0%
Alíquota Efetiva
(PGHGH]HPEURGHD&RPSDQKLDSRVVXtDSUHMXt]RV¿VFDLVDFXPXODGRVHEDVHQHJDWLYDGHFRQWULEXL
omRVRFLDOGH5PLOK}HV 5PLOK}HVHP VREUHRVTXDLVQmRKRXYHFRQVWLWXLomRGHLPSRVWR
GLIHULGRDWLYRSRLVQmRKiH[SHFWDWLYDGHJHUDomRGHOXFURVWULEXWiYHLVIXWXURV &3&
26. INSTRUMENTOS FINANCEIROS
$&RPSDQKLDPDQWpPRSHUDo}HVFRPLQVWUXPHQWRV¿QDQFHLURV$DGPLQLVWUDomRGHVVHVLQVWUXPHQWRVpHIHWX
DGDSRUPHLRGHHVWUDWpJLDVRSHUDFLRQDLVHFRQWUROHVLQWHUQRVYLVDQGRDVVHJXUDUVXDOLTXLGH]HUHQWDELOLGDGH
A política de controle consiste em acompanhamento permanente das condições contratadas versus condições
vigentes no mercado.
$$GPLQLVWUDomRGD&RPSDQKLDQmRLGHQWL¿FDHQWUHRVYDORUHVGHPHUFDGRHRVDSUHVHQWDGRVQDVGHPRQV
WUDo}HV¿QDQFHLUDVHPGHGH]HPEURGHHDRFRUUrQFLDGHGLIHUHQoDVUHOHYDQWHVRULJLQDGDVSRU
RSHUDo}HVTXHHQYROYDPLQVWUXPHQWRV¿QDQFHLURVTXHUHTXHLUDPGLYXOJDomRHVSHFt¿FDEHPFRPRQmRSRVVXL
LQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVHWDPEpPQmRHIHWXDDSOLFDomRGHFDUiWHUHVSHFXODWLYRVHMDGHULYDWLYRV
ou quaisquer outros ativos de risco.
D&ODVVL¿FDomRGRVLQVWUXPHQWRV¿QDQFHLURV
2VSULQFLSDLVLQVWUXPHQWRV¿QDQFHLURVGD&RPSDQKLDHPDEHUWRHPFDGDGDWDEDVHVmRRVVHJXLQWHV
2015
2014
(PSUpVWLPRVHUHFHEtYHLV
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
220
&RQWDVDUHFHEHUGHFOLHQWHVHRXWURVFUpGLWRV 1RWD
2XWURVSDVVLYRV¿QDQFHLURV
(PSUpVWLPRV 1RWD
)RUQHFHGRUHVHRXWUDVFRQWDVDSDJDU 1RWDH
$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
2015
2014
2015
2014
Caixas e equivalentes de caixa
220
220
&RQWDVDUHFHEHUGHFOLHQWHVHRXWURVFUpGLWRV
Fornecedores e outras contas a pagar
54.554
54.554
(PSUpVWLPRVH¿QDQFLDPHQWRV
b. Risco de taxa de juros
'HFRUUH GD SRVVLELOLGDGH GD &RPSDQKLD VRIUHU JDQKRV RX SHUGDV UHODWLYDV jV RVFLODo}HV GH WD[DV GH MXURV
LQFLGHQWHVVREUHVHXVDWLYRVHSDVVLYRV¿QDQFHLURV
1DGDWDGDVGHPRQVWUDo}HV¿QDQFHLUDVRSHU¿OGRVLQVWUXPHQWRV¿QDQFHLURVUHPXQHUDGRVSRUMXURVGD&RP
SDQKLDHUD
2015
2014
,QVWUXPHQWRVGHWD[D¿[D
3DVVLYRV¿QDQFHLURV
Instrumentos de taxa variável
876.877
3DVVLYRV¿QDQFHLURV
876.877
$FRPSRVLomRGDH[SRVLomRGD&RPSDQKLDjVWD[DVGHMXURVYDULiYHLVIRLDVHJXLQWHEDVHHPYDORUHVQRPL
QDLV
2015
2014
(PSUpVWLPRVH¿QDQFLDPHQWRVEDQFiULRV
&RUULJLGRVSHOD7-/3
767.148
&RUULJLGRVSHOD&',
11
&RUULJLGRVSHOD(XULERU
&RUULJLGRVSHOD/LERU
$VVHJXLQWHVWD[DVIRUDPDSOLFDGDVGXUDQWHRDQR
Taxa média
7D[D¿QDO
2015
2014
2015
2014
TJLP
6,25%
5,00%
7,00%
5,00%
CDI
10,82%
14,86%
Euribor
0,07%
0,17%
Libor
0,50%
0,40%
Análise de sensibilidade
1RFRQWH[WRDWXDOD&RPSDQKLDMXOJDTXHRVVHXVUHVXOWDGRVHVWmRVXVFHWtYHLVDVRIUHUYDULDo}HVVLJQL¿FDWLYDV
DSHQDVSDUDRVLQVWUXPHQWRV¿QDQFHLURVYLQFXODGRVj7-/3HPIXQomRGDVRVFLODo}HVREVHUYDGDVQRV~OWLPRV
WULPHVWUHVHSHORFHQiULRHFRQ{PLFRDWXDOHSURMHWDGRGR3DtV RPHVPRFDEHULDDRVLQVWUXPHQWRV¿QDQFHLURV
YLQFXODGRVj&',PDVQmRKiVDOGRUHSUHVHQWDWLYRQHVWDPRGDOLGDGHHP &DEHUHVVDOWDUTXHD$GPLQLV
WUDomRQmRFRQWUDWDLQVWUXPHQWRV¿QDQFHLURVSDUDHOLPLQDUVXDH[SRVLomRDRVULVFRVGHWD[DGHMXURV
6HQGRDVVLPSDUD¿QVGHDWHQGLPHQWRj'HOLEHUDomR&90QGHGHRXWXEURGHGDGRDH[SRVLomR
GRULVFRGHRVFLODomRGRVMXURVD&RPSDQKLDDSUHVHQWDDEDL[RWUrVFHQiULRVGHYDULDomRGD7-/3HRVUHVSHF
WLYRVUHVXOWDGRVIXWXURVTXHVHULDPJHUDGRVVmRHOHV
LFHQiULRSURYiYHOHTXHpDGRWDGRSHOD&RPSDQKLD WD[DGD7-/3HPHPGHGH]HPEURGH
LLFHQiULRSRVVtYHO RFHQiULRpFRQVWUXtGRFRQVLGHUDQGRXPDXPHQWRGHQDWD[DGD7-/3SDVVDQGRSDUD H
LLLFHQiULRUHPRWR DLQGDGHDFRUGRFRPDQRUPDGD&90QHVWHFHQiULRDFRWDomRGD7-/3pHOHYDGDHP
GDXWLOL]DGDQRFHQiULRSURYiYHOSDVVDQGRD
2015
Cenário
Cenário
Possível
Remoto
Variação Positiva
Taxa 25%
Taxa 50%
Transação
)LQDQFLDPHQWRHP7-/3
c. Risco de taxa de câmbio
'HFRUUHGDSRVVLELOLGDGHGHRVFLODo}HVGHWD[DVGHFkPELRGDVPRHGDVHVWUDQJHLUDVXWLOL]DGDVSHOD&RPSDQKLD
para a aquisição de equipamentos ou serviços.
$H[SRVLomRGD&RPSDQKLDGHPRHGDHVWUDQJHLUDIRLDVHJXLQWHEDVHHPYDORUHVQRPLQDLV
2015
2014
Risco cambial
&OLHQWHVHP86'
10.781
)LQDQFLDPHQWRVEDQFiULRVJDUDQWLGRVHP(XUR
56.651
)LQDQFLDPHQWRVEDQFiULRVJDUDQWLGRVHP86'
12.000
)RUQHFHGRUHVHP86'
410
Fornecedores em Euro
14
$VVHJXLQWHVWD[DVGHFkPELRIRUDPDSOLFDGDVGXUDQWHRDQR
Taxa média
7D[D¿QDO
2015
2014
2015
2014
USD
2,66
EURO
4,25
Análise de sensibilidade
2V UHVXOWDGRV GD &RPSDQKLD HVWmR VXVFHWtYHLV GH VRIUHU YDULDo}HV VLJQL¿FDWLYDV HP IXQomR GRV HIHLWRV GD
YRODWLOLGDGHGDWD[DGHFkPELRVREUHRVSDVVLYRVDWUHODGRVDPRHGDVHVWUDQJHLUDVSULQFLSDOPHQWHGRHXUR
$$GPLQLVWUDomRQmRFRQWUDWDLQVWUXPHQWRV¿QDQFHLURVSDUDHOLPLQDUVXDH[SRVLomRDRVULVFRVGHFkPELRTXH
HVWmRGHPRQVWUDGRVDVHJXLU
31/12/2015
31/12/2014
)LQDQFLDPHQWRVEDQFiULRVHP(XUR
56.651
&OLHQWHVHP86'
10.781
)LQDQFLDPHQWRVEDQFiULRVHP86'
12.000
)RUQHFHGRUHVHP86'
410
Fornecedores em Euro
14
3DUD¿QVGHDWHQGLPHQWRj'HOLEHUDomR&90QGHGHRXWXEURGHGDGRDH[SRVLomRGRULVFRGH
RVFLODomRGDFRWDomRD&RPSDQKLDDSUHVHQWDDEDL[RWUrVFHQiULRVGHYDULDomRGRHXURHGyODUHRVUHVSHFWLYRV
UHVXOWDGRVIXWXURVTXHVHULDPJHUDGRVVmRHOHV
LFHQiULRSURYiYHOHTXHpDGRWDGRSHOD&RPSDQKLD FRWDomRGRHXURHP5 GyODU HPGHGH
]HPEURGH
LLFHQiULRSRVVtYHO FRQIRUPHGHWHUPLQDDGHOLEHUDomRGD&90RFHQiULRpFRQVWUXtGRFRQVLGHUDQGRXPDX
PHQWRHUHGXomRGHQDFRWDomRGRHXURSDVVDQGRSDUD5H5 HPGyODU5H5
UHVSHFWLYDPHQWH H
LLLFHQiULRUHPRWR DLQGDGHDFRUGRFRPDQRUPDGD&90QHVWHFHQiULRDFRWDomRGRHXURpHOHYDGDHUHGX
]LGDHPGDXWLOL]DGDQRFHQiULRSURYiYHOSDVVDQGRD5H5 HPGyODU5H5
respectivamente.
2015
Cenário
Cenário
Possível
Remoto
Taxa -25%
Taxa -50%
Variação Positiva
Transação
Financiamento em Euro
&OLHQWHVIRUQHFHGRUHVHHPSUpVWLPRVHP'yODU VDOGROtTXLGR
Cenário
Cenário
Possível
Remoto
Taxa +25%
Taxa +50%
Variação Negativa
Transação
Financiamento em Euro
&OLHQWHVIRUQHFHGRUHVHHPSUpVWLPRVHP'yODU VDOGROtTXLGR
22.466
d. Risco de crédito
eRULVFRGHDFRQWUDSDUWHGHXPQHJyFLRQmRFXPSULUXPDREULJDomRSUHYLVWDHPXPLQVWUXPHQWR¿QDQFHLUR
visando minimizar esse risco a Companhia segue a política de sua controladora em aplicar seus excedentes
GHFDL[DQR)XQGRGH,QYHVWLPHQWR&UHGLWtFLR ),'& GDPHVPDRTXDOWHPFRPRODVWURRVVHXVUHFHEtYHLV
$H[SRVLomRGRULVFRGHFUpGLWRQDGDWDGDVGHPRQVWUDo}HV¿QDQFHLUDVIRL
2015
2014
Caixa e equivalente de caixa
220
Aplicações Financeiras
2.272
Clientes e Outros créditos
245.654
50.025
e. Risco de liquidez
%DVHLDVHQDVGL¿FXOGDGHVHPTXHD&RPSDQKLDSRGHUiHQFRQWUDUHPFXPSULUFRPVXDVREULJDo}HVDVVRFLD
GDVDRVVHXVSDVVLYRV¿QDQFHLURV3DUDPLQLPL]DUWDLVULVFRV D&RPSDQKLDSUHYHUVHQHFHVViULRDXWLOL]DomR
GHOLQKDVGHFUpGLWRSDUDJHUHQFLDUQtYHLVDGHTXDGRVHFRPSURPLVVRVDVVXPLGRVGHORQJRHFXUWRSUD]REHP
FRPRPRQLWRUDULJRURVDPHQWHRFXPSULPHQWRGDVREULJDo}HVFRQWUDWXDLV¿UPDGDVQRVFRQWUDWRVGH¿QDQFLD
PHQWRVFRPRWDPEpPDSOLFDDGLVSRQLELOLGDGHGHUHFXUVRVQR),'& 1RWD
$VHJXLUHVWmRDVPDWXULGDGHVFRQWUDWXDLVGHDWLYRVHSDVVLYRV¿QDQFHLURVLQFOXLQGRSDJDPHQWRVGHMXURVHVWLPDGRV
$WLYRV¿QDQFHLURV
não derivativos
Valor Fluxo de caixa
06-12
Mais que
31 de dezembro de 2014
Contábil
contratual 6 meses
meses 1-2 Anos 2-5 anos 5 anos
Clientes
44.440
44.440 44.440
Outros créditos
Valor Fluxo de caixa
06-12
Mais que
31 de dezembro de 2015
Contábil
contratual 6 meses
meses 1-2 Anos 2-5 anos 5 anos
Clientes
Outros créditos
3DVVLYRV¿QDQFHLURV
não derivativos
Valor Fluxo de caixa
06-12
Mais que
Contábil
contratual 6 meses
meses 1-2 Anos 3-5 anos 5 anos
31 de dezembro de 2014
Fornecedores
40.474
40.474 40.474
)LQDQFLDPHQWRVEDQFiULRV
555.245
garantidos
555.245
/tTXLGR