DOEPE 07/10/2016 - Pág. 31 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Diário Oficial do Estado de Pernambuco - Poder Executivo
MINASGÁS S.A. INDÚSTRIA E COMÉRCIO
CNPJ - 02.046.455/0001-73 - NIRE - 2630001044-5
RELATÓRIO DA DIRETORIA
6HQKRUHV$FLRQLVWDV(PD0LQDVJiV6$,QG~VWULDH&RPpUFLRLQWHQVL¿FRXVHXSODQRGHLQYHVWLPHQWRVQD5HJLmR1RUWH1RUGHVWH
SRUPHLRGDH[SDQVmRGHFHQWUDLVGHDEDVWHFLPHQWRGHJiV/3JUDQHOHQDVXDUHGHGHUHYHQGHGRUHVFUHGHQFLDGRVQDUHIHULGDUHJLmR$
UHFHLWDRSHUDFLRQDOOtTXLGDIRLGH5 5 HP 2LQYHVWLPHQWRHPEHQVGRDWLYRSHUPDQHQWHIRLGH5 5
HP 2UHVXOWDGRGRH[HUFtFLRDSUHVHQWRXXPOXFURGH5 SUHMXt]R/LTXLGRGH5HP ROXFURIRLJHUDGR
SHODPHOKRULDQDPDUJHPHUHGXomRQRQtYHOGDVGHVSHVDVRSHUDFLRQDLV9LVDQGRPDQWHURUHVXOWDGRSRVLWLYRD0LQDVJiVFRQWLQXDUiD
LPSOHPHQWDUYiULDVPHGLGDVHQWUHDVTXDLV L FRQWLQXDomRGDH[SDQVmRTXDOLWDWLYDGHVXDiUHDGHDWXDomRQRVHVWDGRVGDUHJLmR1RUWH1RUGHVWH LL DSURIXQGDPHQWRGDSDUFHULDFRPVXDUHGHGHUHYHQGHGRUHVFOLHQWHVFRPHUFLDLVLQGXVWULDLVHFRQVXPLGRUHV¿QDLV H LLL
PDQXWHQomRGDSROtWLFDGHFRQWUROHGHFXVWRVHDXPHQWRGHSURGXWLYLGDGH$0LQDVJiVUHLWHUDVHXFRPSURPLVVRGHDSRLRLQFRQGLFLRQDO
DHVVHVSURMHWRVHPEHQHItFLRGHVHXVFOLHQWHVFRODERUDGRUHVHGHPDLVSDUFHLURV
BALANÇOS PATRIMONIAIS EM 31 DE DEZEMBRO 2015 e 2014 (Em milhares de reais)
ATIVO
2015
CIRCULANTE
&DL[DHHTXLYDOHQWHVGHFDL[D
&RQWDVD5HFHEHU
(VWRTXHV
7ULEXWRVDUHFXSHUDU
'HVSHVDV$QWHFLSDGDV
2XWURV$WLYRVFLUFXODQWHV
6.616
–
2014 PASSIVO E PATRIÔNIO LÍQUIDO
CIRCULANTE
Fornecedores
(PSUpVWLPRV
16.471 6DOiULRVHHQFDUJRVVRFLDLV
7ULEXWRVDUHFROKHU
3URYLVmR&RUSRUDWLYDV
3DUWHV5HODFLRQDGDV
1.062
2XWUDVFRQWDVDSDJDU
NÃO CIRCULANTE
3URYLVmRSDUDFRQWLQJrQFLDV
,5H&6'LIHULGRVSDVVLYR
2XWURVSDVVLYRVQmRFLUFXODQWHV
256
2015
2014
3.644
–
2.425
–
1.267
4
2.406
2.461
1.546
– GHFDGDSHUtRGRGRUHODWyULRVHKiHYLGrQFLDREMHWLYDGHTXHRDWLYR
256
%HQVGLVSRQtYHLVSDUDYHQGD
¿QDQFHLURRXR(PSUHVDGHDWLYRV¿QDQFHLURVHVWiGHWHULRUDGR8P
PATRIMÔNIO LÍQUIDO
DWLYRRX(PSUHVDGHDWLYRV¿QDQFHLURVHVWiGHWHULRUDGRHRVSUHMXPERMANENTE
&DSLWDOVRFLDO
t]RVGHimpairmentVmRLQFRUULGRVVRPHQWHVHKiHYLGrQFLDREMHWLYD
2.211
de impairment FRPR UHVXOWDGR GH XP RX PDLV HYHQWRV RFRUULGRV
5HVHUYDVGHFDSLWDO
,PRELOL]DGR
$GLDQWDPHQWRSIXWXURDXPHQWRGHFDSLWDO
–
11.300 DSyVRUHFRQKHFLPHQWRLQLFLDOGRVDWLYRV XP³HYHQWRGHSHUGD´ H
/XFURV SUHMXt]RV DFXPXODGRV
DTXHOHHYHQWR RXHYHQWRV GHSHUGDWHPXPLPSDFWRQRVÀX[RVGH
FDL[D IXWXURV HVWLPDGRV GR DWLYR ¿QDQFHLUR RX (PSUHVD GH DWLYRV
Total do ativo
Total do passivo e patrimônio líquido
¿QDQFHLURVTXHSRGHVHUHVWLPDGRGHPDQHLUDFRQ¿iYHO2VFULWpULRVTXHR(PSUHVDXVDSDUDGHWHUPLQDUVHKiHYLGrQFLDREMHWLYDGH
DEMONSTRAÇÃO DAS MUTAÇÕES DO PATRIMÔNIO LÍQUIDO PARA OS EXERCÍCIOS FINDOS EM 31/12/2015 e 2014
XPD SHUGD SRU LPSDLUPHQW LQFOXHP L GL¿FXOGDGH ¿QDQFHLUD UHOHAdiantamento
Reserva de capital
Lucros
YDQWH GR HPLVVRU RX GHYHGRU LL XPD TXHEUD GH FRQWUDWR FRPR
(Em milhares de reais)
Capital
p/futuro aumento
subvenção p/
(Prejuízos)
Social
de capital
investimento
Acumulados
Total LQDGLPSOrQFLDRXPRUDQRSDJDPHQWRGRVMXURVRXSULQFLSDO LLL D
SALDOS EM 31 DE DEZEMBRO DE 2013
3.300
64.020 (PSUHVDSRUUD]}HVHFRQ{PLFDVRXMXUtGLFDVUHODWLYDVjGL¿FXOGDGH
$GLDQWDPHQWRSIXWXURDXPHQWRGHFDSLWDO
–
–
–
¿QDQFHLUD GR WRPDGRU GH HPSUpVWLPR JDUDQWH DR WRPDGRU XPD
/XFURGRH[HUFtFLR
–
–
–
FRQFHVVmRTXHRFUHGRUQmRFRQVLGHUDULD LY WRUQDVHSURYiYHOTXH
SALDOS EM 31 DE DEZEMBRO DE 2014
11.300
RWRPDGRUGHFODUHIDOrQFLDRXRXWUDUHRUJDQL]DomR¿QDQFHLUD Y R
,QWHJUDOL]DomRGHFDSLWDO
–
–
– GHVDSDUHFLPHQWRGHXPPHUFDGRDWLYRSDUDDTXHOHDWLYR¿QDQFHLUR
5HVHUYDGH,QFHQWLYRV)LVFDLV
–
–
–
–
– GHYLGRjVGL¿FXOGDGHV¿QDQFHLUDV RX YL GDGRVREVHUYiYHLVLQGL-XURVVREUHFDSLWDOSUySULR
–
–
–
–
– FDQGRTXHKiXPDUHGXomRPHQVXUiYHOQRVIXWXURVÀX[RVGHFDL[D
$GLDQWDPHQWRSIXWXURDXPHQWRGHFDSLWDO
–
–
– HVWLPDGRV D SDUWLU GH XPD FDUWHLUD GH DWLYRV ¿QDQFHLURV GHVGH R
5HVXODGRGHH[HUFtFLRVDQWHULRUHV
–
–
–
UHFRQKHFLPHQWR LQLFLDO GDTXHOHV DWLYRV HPERUD D GLPLQXLomR QmR
/XFURGRH[HUFtFLR
–
–
–
7.153
7.153 SRVVDDLQGDVHULGHQWL¿FDGDFRPRVDWLYRV¿QDQFHLURVLQGLYLGXDLVQD
SALDOS EM 31 DE DEZEMBRO DE 2013
–
FDUWHLUDLQFOXLQGR PXGDQoDVDGYHUVDVQDVLWXDomRGRSDJDPHQWR
GRVWRPDGRUHVGHHPSUpVWLPRQDFDUWHLUD FRQGLo}HVHFRQ{PLFDV
$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHVGDVGHPRQVWUDo}HV¿QDQFHLUDV
QDFLRQDLV RX ORFDLV TXH VH FRUUHODFLRQDP FRP DV LQDGLPSOrQFLDV
NOTAS EXPLICATIVAS ÀS DEMONSTRAÇÕES FINANCEIRAS JRULDHPSUpVWLPRVHUHFHEtYHLV$FODVVL¿FDomRGHSHQGHGD¿QDOL1. Contexto operacional: A Minasgás S.A. Indústria e Comércio GDGHSDUDDTXDORVDWLYRV¿QDQFHLURVIRUDPDGTXLULGRV$$GPLQLV- VREUHRVDWLYRVQDFDUWHLUD$(PSUHVDDYDOLDHPSULPHLUROXJDUVH
³(PSUHVD´ FRPVHGHHP5HFLIH3(WHPSRUREMHWRVRFLDOSULQFL- WUDomRGHWHUPLQDDFODVVL¿FDomRGHVHXVDWLYRV¿QDQFHLURVQRUHFR- H[LVWHHYLGrQFLDREMHWLYDGHLPSDLUPHQW2PRQWDQWHGRSUHMXt]Rp
SDO R WUDWDPHQWR DFRQGLFLRQDPHQWR WUDQVSRUWH GLVWULEXLomR H R QKHFLPHQWRLQLFLDO2VHPSUpVWLPRVHUHFHEtYHLVVmRDWLYRV¿QDQ- PHQVXUDGRFRPRDGLIHUHQoDHQWUHRYDORUFRQWiELOGRVDWLYRVHR
FRPpUFLRGHJiVOLTXHIHLWRGHSHWUyOHR */3 EHPFRPRDFRPHU- FHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVTXH YDORUSUHVHQWHGRVÀX[RVGHFDL[DIXWXURVHVWLPDGRV H[FOXLQGRRV
FLDOL]DomR GH SURGXWRV FRUUHODWRV 6XD SULQFLSDO FRQWURODGRUD p D QmRVmRFRWDGRVHPXPPHUFDGRDWLYR6mRLQFOXtGRVFRPRDWLYR SUHMXt]RVGHFUpGLWRIXWXURTXHQmRIRUDPLQFRUULGRV GHVFRQWDGRVj
6XSHUJDVEUDV (QHUJLD /WGD $ 'LUHWRULD GD (PSUHVD DXWRUL]RX D FLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUD WD[DGHMXURVHPYLJRURULJLQDOGRVDWLYRV¿QDQFHLURV2YDORUFRQWiFRQFOXVmRGDHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVHP GH PHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRV ELOGRDWLYRpUHGX]LGRHRYDORUGRSUHMXt]RpUHFRQKHFLGRQDGHDEULOGH2. Resumo das principais políticas contábeis: As FRPRDWLYRVQmRFLUFXODQWHV 2VLQVWUXPHQWRV¿QDQFHLURVVRPHQWH PRQVWUDomRFRQVROLGDGDGRUHVXOWDGR6HXPHPSUpVWLPRRXLQYHVSULQFLSDLV SROtWLFDV FRQWiEHLV DSOLFDGDV QD SUHSDUDomR GHVWDV GH- VmRUHFRQKHFLGRVDSDUWLUGDGDWDHPTXHD(PSUHVDVHWRUQDSDUWH WLPHQWRPDQWLGRDWpRYHQFLPHQWRWLYHUXPDWD[DGHMXURVYDULiYHO
PRQVWUDo}HV ¿QDQFHLUDV HVWmR GH¿QLGDV DEDL[R (VVDV SROtWLFDV GDVGLVSRVLo}HVFRQWUDWXDLVGRVLQVWUXPHQWRV¿QDQFHLURV6mRLQL- DWD[DGHGHVFRQWRSDUDPHGLUXPDSHUGDSRULPSDLUPHQWpDDWXDO
YrPVHQGRDSOLFDGDVGHPRGRFRQVLVWHQWHHPWRGRVRVH[HUFtFLRV FLDOPHQWH UHJLVWUDGRV DR VHX YDORU MXVWR DFUHVFLGR GRV FXVWRV GH WD[DHIHWLYDGHMXURVGHWHUPLQDGDGHDFRUGRFRPRFRQWUDWR&RPR
DSUHVHQWDGRV VDOYR GLVSRVLomR HP FRQWUiULR 2.1. Apresentação WUDQVDomR TXH VHMDP GLUHWDPHQWH DWULEXtYHLV j VXD DTXLVLomR RX XP H[SHGLHQWH SUiWLFR D (PSUHVD SRGH PHQVXUDU R LPSDLUPHQW
GDV GHPRQVWUDo}HV ¿QDQFHLUDV $V GHPRQVWUDo}HV ¿QDQFHLUDV HPLVVmRH[FHWRQRFDVRGHDWLYRVHSDVVLYRV¿QDQFHLURVFODVVL¿FD- FRPEDVHQRYDORUMXVWRGHXPLQVWUXPHQWRXWLOL]DQGRXPSUHoRGH
GD (PSUHVD IRUDP HODERUDGDV H HVWmR VHQGR DSUHVHQWDGDV GH GRVQDFDWHJRULDDRYDORUMXVWRSRUPHLRGRUHVXOWDGRTXDQGRWDLV PHUFDGRREVHUYiYHO6HQXPSHUtRGRVXEVHTXHQWHRYDORUGDSHUDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLODVTXDLVLQ- FXVWRV VmR GLUHWDPHQWH ODQoDGRV QR UHVXOWDGR GR H[HUFtFLR 6XD GD SRU LPSDLUPHQW GLPLQXLU H D GLPLQXLomR SXGHU VHU UHODFLRQDGD
FOXHPDVGLVSRVLo}HVGD/HLGDV6RFLHGDGHVSRU$o}HVHQRUPDVH PHQVXUDomRVXEVHTHQWHRFRUUHDFDGDHQFHUUDPHQWRPHQVDOGH REMHWLYDPHQWHFRPXPHYHQWRTXHRFRUUHXDSyVRLPSDLUPHQWVHU
SURFHGLPHQWRVFRQWiEHLVHPLWLGRVSHOD&RPLVVmRGH9DORUHV0REL- EDODQoRGHDFRUGRFRPDVUHJUDVHVWDEHOHFLGDVSDUDFDGDWLSRGH UHFRQKHFLGR FRPRXPDPHOKRULDQDFODVVL¿FDomRGHFUpGLWRGRGHOLiULRV&90H&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV&3&DWp FODVVL¿FDomRGHDWLYRVHSDVVLYRV¿QDQFHLURV&ODVVL¿FDomR YHGRU DUHYHUVmRGDSHUGDSRULPSDLUPHQWUHFRQKHFLGDDQWHULRUGHGH]HPEURGH2.2. Base de Preparação: As demonstra- e mensuração: Ativos Financeiros: D $WLYRV¿QDQFHLURVPHQVX- PHQWHVHUiUHFRQKHFLGDQDGHPRQVWUDomRGRUHVXOWDGRFRQVROLGDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQVLGHUDQGRRFXVWRKLVWyULFR UDGRVDRYDORUMXVWRSRUPHLRGRUHVXOWDGR LQFOXHPDWLYRV¿QDQFHL- do. 2.5. Contas a receber: $VFRQWDVDUHFHEHUGHFOLHQWHVFRUUHVFRPR EDVH GH YDORU H DMXVWDGDV TXDQGR DSOLFiYHO SDUD UHÀHWLU R URV PDQWLGRV SDUD QHJRFLDomR H DWLYRV GHVLJQDGRV QR UHFRQKHFL- SRQGHPDRVYDORUHVDUHFHEHUGHFOLHQWHVSHODYHQGDGHPHUFDGR³FXVWR DWULEXtGR´ GRV DWLYRV GH ORQJR SUD]R QD GDWD GH WUDQVLomR PHQWRLQLFLDODRYDORUMXVWRSRUPHLRGRUHVXOWDGR6mRFODVVL¿FDGRV ULDVRXSUHVWDomRGHVHUYLoRVQRGHFXUVRQRUPDOGDVDWLYLGDGHVGD
SDUD,)56&3&VHDWLYRV¿QDQFHLURVGLVSRQtYHLVSDUDYHQGDHDWL- FRPRPDQWLGRVSDUDQHJRFLDomRVHRULJLQDGRVFRPRSURSyVLWRGH (PSUHVD 6H R SUD]R GH UHFHELPHQWR p HTXLYDOHQWH D XP DQR RX
YRVHSDVVLYRV¿QDQFHLURV LQFOXVLYHLQVWUXPHQWRVGHULYDWLYRV PHQ- YHQGDRXUHFRPSUDQRFXUWRSUD]R2VMXURVDWXDOL]DomRPRQHWiULD PHQRV RX RXWUR TXH DWHQGD R FLFOR QRUPDO GH GR (PSUHVD DV
VXUDGRVDRYDORUMXVWRFRQWUDRUHVXOWDGRGRH[HUFtFLR$SUHSDUDomR YDULDomRFDPELDOHDVYDULDo}HVGHFRUUHQWHVGDDYDOLDomRDRYDORU FRQWDVDUHFHEHUVmRFODVVL¿FDGDVQRDWLYRFLUFXODQWH&DVRFRQWUiGDVGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDV MXVWRVmRUHFRQKHFLGRVQRUHVXOWDGRTXDQGRLQFRUULGRVQDOLQKDGH ULRHVWmRDSUHVHQWDGDVQRDWLYRQmRFLUFXODQWH$VFRQWDVDUHFHEHU
FRQWiEHLVSRUSDUWHGD$GPLQLVWUDomRGD(PSUHVD$VGHPRQVWUD- UHFHLWDVRXGHVSHVDV¿QDQFHLUDV E 5HFHEtYHLV DWLYRV¿QDQFHLURV GHFOLHQWHVVmRLQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUMXVWRHVXEo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVXWLOL]DQGRRFXVWRKLVWyULFRFRPR QmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVSRUpPQmR VHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGR
EDVHGHYDORUH[FHWRSHODYDORUL]DomRGHFHUWRVDWLYRVQmRFRUUHQ- FRWDGRVHPPHUFDGRDWLYR2VMXURVDWXDOL]DomRPRQHWiULDYDULD- PpWRGRGDWD[DHIHWLYDGHMXURVPHQRVDSURYLVmRSDUDGHYHGRUHV
WHVFRPRLQVWUXPHQWRV¿QDQFHLURVRVTXDLVVmRPHQVXUDGRVSHOR omRFDPELDOPHQRVSHUGDVGRYDORUUHFXSHUiYHOTXDQGRDSOLFiYHO GXYLGRVRV³3''´ impairment)1DSUiWLFDVmRQRUPDOPHQWHUHFRYDORUMXVWR(a) Mudanças nas políticas contábeis e divulgações: VmRUHFRQKHFLGRVQRUHVXOWDGRTXDQGRLQFRUULGRVQDOLQKDGHUHFHL- QKHFLGDVDRYDORUIDWXUDGRDMXVWDGRSHODSURYLVmRSDUDimpairment,
2V VHJXLQWHV SURQXQFLDPHQWRV IRUDP DGRWDGRV SHOD SULPHLUD YH] WDVRXGHVSHVDV¿QDQFHLUDV2VHPSUpVWLPRVHUHFHEtYHLVGD(P- VH QHFHVViULD$ SURYLVmR SDUD FUpGLWRV GH OLTXLGDomR GXYLGRVD é
SDUDRH[HUFtFLRLQLFLDGRHPGHMDQHLURGHPDVQmRSURGX- SUHVDFRPSUHHQGHPRVHPSUpVWLPRVDFRQWURODGDVFRQWDVDUHFH- HVWDEHOHFLGD TXDQGR H[LVWH XPD HYLGrQFLD REMHWLYD GH TXH D (P]LUDPLPSDFWRVPDWHULDLVSDUDD(PSUHVD L $OWHUDomRDR&3& EHUGHFOLHQWHVGHPDLVFRQWDVDUHFHEHUGHSyVLWRVMXGLFLDLVHFDL[D SUHVDQmRVHUiFDSD]GHFREUDUWRGRVRVYDORUHVGHYLGRVGHDFRUGR
,)56³&RPELQDomRGHQHJyFLRV´ IRLHOLPLQDGRRFRQÀLWRHQWUHDV HHTXLYDOHQWHVGHFDL[DH[FHWRRVLQYHVWLPHQWRVGHFXUWRSUD]R2V FRP RV SUD]RV RULJLQDLV GDV FRQWDV D UHFHEHU (VVD SURYLVmR p
QRUPDVGHLQVWUXPHQWRV¿QDQFHLURVHFRPELQDomRGHQHJyFLRV HV- HPSUpVWLPRVHUHFHEtYHLVVmRFRQWDELOL]DGRVSHORFXVWRDPRUWL]D- FRQVWLWXtGDHPPRQWDQWHFRQVLGHUDGRVX¿FLHQWHSHODDGPLQLVWUDomR
FODUHFLGRTXHRSDJDPHQWRFRQWLQJHQWHpXPSDVVLYR¿QDQFHLURRX GRXVDQGRRPpWRGRGDWD[DGHMXURVHIHWLYD F 2VSULQFLSDLVDWL- SDUDFREULUDVSHUGDVHVWLPDGDVQDUHDOL]DomRGRFRQWDVDUHFHEHU
XPLQVWUXPHQWRVGHSDWULP{QLRHTXHDVXDUHPHQVXUDomRGHYHVHU YRV¿QDQFHLURVUHFRQKHFLGRVSHOD(PSUHVDVmR FDL[DHHTXLYDOHQ- 2.6. Estoques: 2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRXDRYDDYDORUMXVWRTXDQGRQmRIRULQVWUXPHQWRSDWULPRQLDO$OHPGLVVR WHVGHFDL[DDSOLFDo}HV¿QDQFHLUDVFRQWDVDUHFHEHUGHFOLHQWHVH ORUOtTXLGRGHUHDOL]DomRGRVGRLVRPHQRU2FXVWRpGHWHUPLQDGR
HOLPLQRXDUHIHUrQFLDSDUDRXWURVSURQXQFLDPHQWRVFRPR,$6 RXWURVFRQWDVDUHFHEHUPassivos Financeiros: 2VSDVVLYRV¿QDQ- SHORPpWRGRGRFXVWRPpGLRGHDTXLVLomR2VHVWRTXHVHVWmRUHGXSDUDPHQVXUDomRGRSDJDPHQWRFRQWLQJHQWHHIH]HVFODUHFLPHQWRV FHLURVVmRFODVVL¿FDGRVHQWUHDVFDWHJRULDVDEDL[RGHDFRUGRFRP ]LGRVGHSURYLVmRSDUDDMXVWHDRYDORUGHUHDOL]DomRTXDQGRDSOLFiVREUHH[FHo}HVQRHVFRSRGDQRUPD LL $OWHUDomRDR&3&,)56 D QDWXUH]D GRV LQVWUXPHQWRV ¿QDQFHLURV FRQWUDWDGRV RX HPLWLGRV YHO$GLFLRQDOPHQWHDVSURYLV}HVSDUDHVWRTXHVGHEDL[DURWDWLYLGD³0HQVXUDomRGHYDORUMXVWR´ HVFODUHFHTXHDPHQVXUDomRGH D 3DVVLYRV¿QDQFHLURVPHQVXUDGRVDRYDORUMXVWRSRUPHLRGRUH- GHRXREVROHWRVVmRFRQVWLWXtGDVTXDQGRFRQVLGHUDGDVQHFHVViULDV
DWLYRV¿QDQFHLURVGHFXUWRSUD]RVHPMXURVH[SOtFLWRVDRYDORUSUH- VXOWDGR$FDGDHQFHUUDPHQWRGHEDODQoRVmRPHQVXUDGRVSHORVHX SHOD$GPLQLVWUDomR 2.7. Ativos não circulantes mantidos para
VHQWHTXDQGRVHXVHIHLWRVVmRLPDWHULDLVpSHUPLWLGDHPERUDQmR YDORUMXVWR2VMXURVDWXDOL]DomRPRQHWiULDYDULDomRFDPELDOHDV venda: 2V DWLYRV QmR FLUFXODQWHV VmR FODVVL¿FDGRV FRPR DWLYRV
VHMDUHTXHULGD$GLFLRQDOPHQWHHVFODUHFHTXHDH[FHomRSDUDPHQ- YDULDo}HVGHFRUUHQWHVGDDYDOLDomRDRYDORUMXVWRTXDQGRDSOLFi- PDQWLGRV SDUD YHQGD TXDQGR VHX YDORU FRQWiELO IRU UHFXSHUiYHO
VXUDomRDRYDORUMXVWRGHXPDFDUWHLUDSHOROtTXLGRH[FHomRWUD]LGD YHLVVmRUHFRQKHFLGRVQRUHVXOWDGR E 3DVVLYRV¿QDQFHLURVQmR SULQFLSDOPHQWHSRUPHLRGHXPDYHQGDHTXDQGRHVVDYHQGDIRU
SDUDR,)56VHDSOLFDDWRGRVRVFRQWUDWRVQRkPELWRGR,$6 PHQVXUDGRV DR YDORU MXVWR SDVVLYRV ¿QDQFHLURV QmR GHULYDWLYRV SUDWLFDPHQWH FHUWD (VWHV VmR DYDOLDGRV SHOR PHQRU YDORU HQWUH R
HGR,)56 LLL $OWHUDomRDR&3&,$6³3DUWHV5HODFLRQD- TXHQmRVmRXVXDOPHQWHQHJRFLDGRVDQWHVGRYHQFLPHQWR2VMX- YDORUFRQWiELOHRYDORUMXVWRPHQRVRVFXVWRVGHYHQGDVHRYDORU
GDV´ HVFODUHFHTXHDHQWLGDGHTXHSUHVWDVHUYLoRVDGPLQLVWUDWLYRV URVDWXDOL]DomRPRQHWiULDHYDULDomRFDPELDOTXDQGRDSOLFiYHLV FRQWiELOVHUiUHFXSHUDGRSULQFLSDOPHQWHSRUPHLRGHXPDRSHUDHTXLYDOHQWHVjDGPLQLVWUDomRFKDYHpWDPEpPSDUWHUHODFLRQDGDH VmRUHFRQKHFLGRVQRUHVXOWDGR2VSULQFLSDLVSDVVLYRV¿QDQFHLURV omRGHYHQGDHQmRSHORXVRFRQWtQXR2.8. Depósitos judiciais:
D HQWLGDGH TXH UHSRUWD GHYH GLYXOJDU DV GHVSHVDV SDJDV D HVVD UHFRQKHFLGRVSHOD(PSUHVDVmR FRQWDVDSDJDUDIRUQHFHGRUHV2 ([LVWHPVLWXDo}HVHPTXHD(PSUHVDTXHVWLRQDDOHJLWLPLGDGHGH
SDUWHUHODFLRQDGD LY $OWHUDomRDR&3&,)56³,QIRUPDo}HV YDORUGHPHUFDGRGRVLQVWUXPHQWRV¿QDQFHLURVDWLYDPHQWHQHJRFLD- GHWHUPLQDGRVSDVVLYRVRXDo}HVPRYLGDVFRQWUDVL3RUFRQWDGHVSRUVHJPHQWR´ DSULPRUDRVFULWpULRVGHGLYXOJDomRGRVVHJPHQWRV GRVHPPHUFDGRVRUJDQL]DGRVpGHWHUPLQDGRFRPEDVHQRVYDOR- VHVTXHVWLRQDPHQWRVSRURUGHPMXGLFLDORXSRUHVWUDWpJLDGDSUyRSHUDFLRQDLVHRULHQWDSDUDDUHFRQFLOLDomRHQWUHRWRWDOGHDWLYRV UHV FRWDGRV QR PHUFDGR QD GDWD GH IHFKDPHQWR GR EDODQoR 1D SULDDGPLQLVWUDomRRVYDORUHVHPTXHVWmRSRGHPVHUGHSRVLWDGRV
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equivalentes de caixa: &DL[D H HTXLYDOHQWHV GH FDL[D LQFOXHP R UrQFLDDRYDORUGHPHUFDGRGHLQVWUXPHQWRV¿QDQFHLURVVLPLODUHV pPHQVXUDGRSHORVHXFXVWRKLVWyULFRPHQRVGHSUHFLDomRDFXPXFDL[DRVGHSyVLWRVEDQFiULRVRXWURVLQYHVWLPHQWRVGHFXUWRSUD]R DQiOLVHGRVÀX[RVGHFDL[DGHVFRQWDGRVRXRXWURVPRGHORVGHDYD- ODGD 2 FXVWR KLVWyULFR LQFOXL RV JDVWRV GLUHWDPHQWH DWULEXtYHLV j
GHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLVGHWUrVPHVHVRXPHQRV OLDomR&RPSHQVDomRGHLQVWUXPHQWRV¿QDQFHLURV $WLYRV DTXLVLomRGRVLWHQV2VFXVWRVVXEVHTXHQWHVVmRLQFOXtGRVQRYDORU
TXHVmRSURQWDPHQWHFRQYHUVtYHLVHPXPPRQWDQWHFRQKHFLGRGH HSDVVLYRV¿QDQFHLURVVmRFRPSHQVDGRVHRYDORUOtTXLGRpUHSRU- FRQWiELOGRDWLYRRXUHFRQKHFLGRVFRPRXPDWLYRVHSDUDGRFRQIRUFDL[DHTXHHVWmRVXMHLWRVDXPLQVLJQL¿FDQWHULVFRGHPXGDQoDGH WDGRQREDODQoRSDWULPRQLDOTXDQGRKiXPGLUHLWROHJDOPHQWHDSOL- PHDSURSULDGRVRPHQWHTXDQGRIRUSURYiYHOTXHÀXDPEHQHItFLRV
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MXURVDWpDGDWDGREDODQoRHPDUFDGRVDPHUFDGRVHQGRRJDQKR OLTXLGiORVQXPDEDVHOtTXLGDRXUHDOL]DURDWLYRHOLTXLGDURSDVVLYR VHUPHQVXUDGRFRPVHJXUDQoD2YDORUFRQWiELOGHLWHQVRXSHoDV
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2.134
7.337
262
DEMONSTRAÇÕES DO RESULTADO PARA OS EXERCÍCIOS
FINDOS EM 31/12/2015 e 2014 (Em milhares de reais)
2015
2014
RECEITA BRUTA DE VENDAS
272.355
'HGXo}HVGHYHQGDV
5HFHLWDOtTXLGDGH9HQGDV
CUSTO DOS PRODUTOS VENDIDOS
/XFUREUXWR
62.452
DESPESAS (RECEITAS) OPERACIONAIS
'HVSHVDVFRPYHQGDV
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'HSUHFLDo}HVHDPRUWL]Do}HV
2XWUDVUHFHLWDVGHVSHVDVRSHUDFLRQDLV
1.706
Resultados Financeiros
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
Lucro (prejuízo) operacional
7.752
5(68/7$'21223(5$&,21$/
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7.752
,03'(5(1'$(&2175,%8,d262&,$/
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–
'LIHULGRV
1.676
Lucro prejuízo do exercício
7.153
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/XFURSUHMXt]RSRUORWHGHPLOTXRWDV 5
0,00
Ano XCIII • NÀ 189 - 31
DEMONSTRAÇÕES DO FLUXO DE CAIXA PARA OS
([HUFtFLRV¿QGRVHPH (PPLOKDUHVGHUHDLV
2015
2014
Fluxo de caixa das atividades operacionais
/XFUROtTXLGRDQWHVGR,5H&6
11.104
Ajustes para reconciliação do lucro
líquido com a geração de caixa
proveniente das atividades operacionais
'HSUHFLDomRH$PRUWL]DomR
3.347
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HRXWURVHYHQWRV
2.765
–
3.064
Redução (aumento) nos ativos
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2.741
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Fornecedores
2.377
6DOiULRVH(QFDUJRV
373
7ULEXWRVDUHFROKHU
36
2XWURV3DVVLYRV
4.565
2.002
Caixa líquido gerado pelas atividades
operacionais
2.002
Fluxos de caixa atividades de investimentos
$TXLVLo}HVGHEHQVGRDWLYRLPRELOL]DGR
HVRIWZDUHV
Caixa líquido aplicado nas atividades de
investimentos
Fluxos de caixa atividades de Financiamento
,QJUHVVRVGHHPSUpVWLPRV
–
4
$IDF$GLDQW)XW$XPHQWR&DSLWDO
–
$MXVWHVGHH[HUFtFLRVDQWHULRUHV
–
,QWHJUDOL]DomRGHFDSLWDO
Caixa líquido aplicado nas atividades de
investimentos
Aumento (redução) líquido de caixa e
equivalente de caixa
2.467
&DL[DHTXLYDOHQWHGHFDL[DQRLQtFLRGRH[HUFtFLR 2.507
&DL[DHTXLYDOHQWHGHFDL[DQR¿QDOGRH[HUFtFLR
Aumento (redução) líquido de caixa e
equivalente de caixa
2.467
DEMONSTRAÇÕES DO VALOR ADICIONADO PARA OS
([HUFtFLRV¿QGRVHPH (PPLOKDUHVGHUHDLV
Receitas
2015
2014
9HQGDVEUXWDVGHSURGXWRVHVHUYLoRV
272.355
2XWUDVUHFHLWDV
3URYLVmRSDUDFUpGLWRVGHOLTXLGDomR
GXYLGRVDUHYHUVmR FRQVWLWXLomR
532
5HVXOWDGRQmRRSHUDFLRQDO
272.107
Insumos adquiridos de terceiros
&XVWRGRVSURGXWRVYHQGLGRVGDV
PHUFDGRULDVHGRVVHUYLoRVSUHVWDGRV
0DWHULDLVHQHUJLDVHUYLoRVGHWHUFHLURVH
RXWURVRSHUDFLRQDLV
Valor adicionado bruto
101.515
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Valor adicionado líquido produzido
pela entidade
77.021
Valor adicionado recebido em transferência
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO
'LYLGHQGRVGHLQYHVWLPHQWRDYDOLDGRDRFXVWR
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–
–
Valor adicionado total a distribuir
Distribuição do valor adicionado
3HVVRDOHHQFDUJRV
6DOiULRVHHQFDUJRV
17.023
16.764
&RPLVV}HVVREUHYHQGDV
3DUWLFLSDomRGRVHPSUHJDGRVQRVOXFURV
1.404
1.231
,PSRVWRVWD[DVHFRQWULEXLo}HV
71.111
Federais
(VWDGXDLV
66.015
0XQLFLSDLV
1
30
Financiadores
767
-XURVHYDULDo}HVFDPELDLV
575
$OXJXpLV
-XURVVREUHFDSLWDOSUySULRHGLYLGHQGRV
/XFURVUHWLGRVSUHMXt]RGRH[HUFtFLR
7.153
Valor adicionado distribuído
ULGRV2VWHUUHQRVQmRVmRGHSUHFLDGRV$GHSUHFLDomRGHRXWURV
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LPHGLDWDPHQWHEDL[DGRSDUDVHXYDORUUHFXSHUiYHOVHRYDORUFRQWiELOGRDWLYRIRUPDLRUGRTXHVHXYDORUUHFXSHUiYHOHVWLPDGR2V
JDQKRVHDVSHUGDVGHDOLHQDo}HVVmRGHWHUPLQDGRVSHODFRPSDUDomRGRVUHVXOWDGRVFRPRYDORUFRQWiELOHVmRUHFRQKHFLGRVHP
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YDORUDRTXDORYDORUFRQWiELOGRDWLYRH[FHGHVHXYDORUUHFXSHUiYHO
(VWH~OWLPRpRYDORUPDLVDOWRHQWUHRYDORUMXVWRGHXPDWLYRPHQRV
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impairmentRVDWLYRVVmRDJUXSDGRVQRVQtYHLVSDUDRVTXDLVH[LVWDPÀX[RVGHFDL[DLGHQWL¿FiYHLV2VDWLYRVQmR¿QDQFHLURVH[FHWR
RiJLRTXHWHQKDPVRIULGRimpairmentVmRUHYLVDGRVVXEVHTXHQWHPHQWHSDUDDDQiOLVHGHXPDSRVVtYHOUHYHUVmRGRimpairment na
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~WLOLQGH¿QLGDFRPRREMHWLYRGHDYDOLDUHYHQWRVRXPXGDQoDVQDV
FLUFXQVWkQFLDVHFRQ{PLFDVRSHUDFLRQDLVRXWHFQROyJLFDVTXHSRVVDPLQGLFDUGHWHULRUDomRRXSHUGDGHVHXYDORUUHFXSHUiYHO4XDQGR WDLV HYLGrQFLDV VmR LGHQWL¿FDGDV H R YDORU FRQWiELO OtTXLGR
FRQWLQXD
Recife, 7 de outubro de 2016