DOEPE 17/03/2017 - Pág. 21 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 17 de março de 2017
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCIV • NÀ 51 - 21
NE1300 INVESTIMENTO IMOBILIÁRIO S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
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Ativo
2016
2015 Passivo e patrimônio líquido
Circulante
Circulante
&DL[DHHTXLYDOHQWHVGH
)RUQHFHGRUHV 1RWD
FDL[D 1RWD
Contas a pagar a empresa
(VWRTXHV 1RWD
OLJDGD 1RWD
7ULEXWRVDUHFXSHUDU
6DOiULRVHHQFDUJRV
2XWURVDWLYRV
- 7ULEXWRVDSDJDU
'LYLGHQGRVSURSRVWRV 1RWD F
Não circulante
,PRELOL]DGR 1RWD
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
5HVHUYDVGHOXFURV
7RWDOGRDWLYR
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2015
807
Demonstração das mutações do patrimônio líquido - Em milhares de reais
Reserva de lucros
Lucros
&DSLWDO
SUHMXt]RV
social
Legal Retenção acumulados
Em 1º de janeiro de 2015
$XPHQWRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVSURSRVWRV 1RWD F
(PGHGH]HPEURGH
5HYHUVmRGHGLYLGHQGRV 1RWD F
$XPHQWRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVSURSRVWRV 1RWD F
(PGHGH]HPEURGH
2016
-
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2016
2015
Receitas (Nota 7)
'HVSHVDVDGPLQLVWUDWLYDV
Despesas gerais (Nota 8)
(244)
(274)
Depreciação
Lucro operacional
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
(2)
Lucro antes do imposto de renda e da
FRQWULEXLomRVRFLDO
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
(24)
Lucro líquido do exercício
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDOVRFLDOQR
¿PGRH[HUFtFLR±5
7. Receitas
5HFHLWDGHYHQGDVGHLPyYHLV
'HGXo}HV±3,6H&2),16
Total
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
Seção A – Informações gerais
1. Informações gerais$1(,19(67,0(172,02%,/,È5,26$ ³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGRFRPVHGHHP5HFLIH3(TXHWHPFRPRREMHWRRLQYHVWLPHQWRHPEHQV
PyYHLVHLPyYHLVORWHDPHQWRGHWHUUHQRVLQFRUSRUDomRLPRELOLiULDFRQVWUXomRGHSUpGLRVGHVWLQDGRVj
YHQGDYHQGDGHLPyYHLVDGTXLULGRVSDUDUHYHQGDHDGPLQLVWUDomRHORFDomRGHEHQVPyYHLVHLPyYHLV
A Companhia está construindo o empreendimento denominado Empresarial Riomar Kennedy, em
)RUWDOH]D&(FHQWURHPSUHVDULDOFXMDVVDODVVHUmRGHVWLQDGDVjYHQGD
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHPGH
PDUoRGH
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2.1. Base de preparação e apresentação$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOLQFOXLQGRRVSURQXQFLDPHQWRVHPLWLGRVSHOR&RPLWr
GH3URQXQFLDPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDV
GHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGministração na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLV
IRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQDQRWD
(PIXQomRGHQmRKDYHURXWURVUHVXOWDGRVDEUDQJHQWHVQRH[HUFtFLR¿QGRHPGHGH]HPEURGH
HD&RPSDQKLDQmRHVWiDSUHVHQWDQGRDGHPRQVWUDomRGRUHVXOWDGRDEUDQJHQWHQHVWDV
GHPRQVWUDo}HV¿QDQFHLUDs.
Seção B – Riscos
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV$VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmR
FRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHVLQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVH
WDPEpPRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQRSURFHVVRGHDSOLFDomR
GDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDV
UHIHUHQWHVjVHOHomRGDVYLGDV~WHLVGRVEHQVGRDWLYRLPRELOL]DGRGHWHUPLQDomRGHSURYLV}HVSDUD
WULEXWRVHRXWUDVVLPLODUHV2VUHVXOWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV
Seção C – Notas explicativas relevantes selecionadas
4. Caixa e equivalentes de caixa2VDOGRHPGHGH]HPEURGHpFRPSRVWRSRU5 ±
5 HPGLQKHLURHPFDL[D 5 ±5 UHODWLYRVDUHFXUVRVHPFRQWDFRUUHQWH HSRU
5 5 HPDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[D$VDSOLFDo}HV¿QDQFHLUDVHP
UHQGD¿[DUHIHUHPVHDFHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVHTXRWDVGHIXQGRVGHLQYHVWLPHQWRRV
TXDLVSRVVXHPOLTXLGH]LPHGLDWDHWrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGHGHSyVLWR
LQWHU¿QDQFHLUR±&',
5. Estoques(VWiGHPRQVWUDGRDRFXVWRGHDTXLVLomRHVmRUHSUHVHQWDGRVSRUWHUUHQRVLWXDGRQR
PXQLFtSLRGH)RUWDOH]D&(RQGHHVWiVHQGRFRQVWUXtGRR(PSUHVDULDO5LRPDU.HQQHG\HSRUJDVWRV
GHIRUPDomRGHLPyYHLVDFRPHUFLDOL]DU(PGHGH]HPEURGHRHPSUHHQGLPHQWRFRP
VDODVFRPHUFLDLVHQFRQWUDYDVHHPFRQVWUXomRHVDODVFRPHUFLDLVMiKDYLDPVLGRYHQGLGDV2VDOGR
HPGHGH]HPEURGHpFRPSRVWRSHORWHUUHQRQRYDORUGH5 ±5 SRU
LPyYHLVHPFRQVWUXomRQRPRQWDQWHGH5 ±5 HSRUDGLDQWDPHQWRVDIRUQHFHGRUHVQRPRQWDQWHGH5 5
6. Patrimônio líquido
(a) Capital social 2FDSLWDOVRFLDOHPGHGH]HPEURGHHVWiUHSUHVHQWDGRSRU
Do}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO ±Do}HV
(PGHPDLRHGHGH]HPEURGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRXDXPHQWRGHFDSLWDO
UHVSHFWLYDPHQWHQRVPRQWDQWHVGH5 H5 FRPUHFXUVRVSUHYLDPHQWHDGLDQWDGRVSHORV
DFLRQLVWDVWHQGRVLGRHPLWLGDVQRFRQMXQWR QRYDVDo}HV
(PGHDEULOHGHGH]HPEURGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRXDXPHQWRGHFDSLWDO
UHVSHFWLYDPHQWHQRVPRQWDQWHVGH5H5FRPUHFXUVRVSUHYLDPHQWHDGLDQWDGRVSHORV
DFLRQLVWDVWHQGRVLGRHPLWLGDVQRFRQMXQWRQRYDVDo}HV
E Reserva de lucros$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
(PDDGPLQLVWUDomRSURS{VDGHVWLQDomRGRVDOGRUHPDQHVFHQWHGROXFUROtTXLGRGRH[HUFtFLR
QRYDORUGH5 ±5 SDUDUHVHUYDGHUHWHQomRGHOXFURVXPDYH]TXHVHUmRXWLOL]DGRV
SDUDDWHQGHULQYHVWLPHQWRVGHFDSLWDOSUySULRQDFRQVWUXomRGRHPSUHHQGLPHQWRFRPHUFLDO$FRQVWLWXLomRGDUHVHUYDHPIRLDSURYDGDHPDVVHPEOHLDGHDFLRQLVWDVUHDOL]DGDHPGHDEULOGH
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DVGHPRQVWUDo}HV¿QDQFHLUDVGHVWHH[HUFtFLR.
(c) 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHVSRU
$o}HV(PDGLUHWRULDSURS{VDGLVWULEXLomRGRVGLYLGHQGRVPtQLPRVGH5 ±5
$DVVHPEOHLDGHDFLRQLVWDVUHDOL]DGDHPGHDEULOGHDSURYRXDUHYHUVmRGRVGLYLGHQGRVSURSRVWRVHPSDUDLQFRUSRUDomRjUHVHUYDGHOXFURVSDUDLQYHVWLPHQWRV2HVWDWXWRGD&RPSDQKLD
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CNPJ n.º 19.326.522/0001-06
2016
2015
(7)
2016
(244)
2015
(274)
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2016
2015
Fluxos de caixa das atividades operacionais
LXFURDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO
$MXVWHVGH
'HSUHFLDomR
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7ULEXWRVDUHFXSHUDU
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Fornecedores
40
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Salários e encargos
(2)
88
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$SOLFDomRGHUHFXUVRVHPLPyYHLVDFRPHUFLDOL]DU±
(VWRTXHV
Caixa líquido aplicado nas operações
Imposto de renda e contribuição social pagos
Caixa líquido aplicado nas atividades operacionais
Fluxos de caixa das atividades de investimento
$TXLVLo}HVGHEHQVGRLPRELOL]DGR
Caixa líquido aplicado nas atividades de investimento
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Integralização de capital pelos acionistas
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGH¿QDQFLDPHQWR
Aumento (redução) líquido de caixa e equivalentes
de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
8. Despesas administrativas - gerais
3URSDJDQGD
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2XWUDV
9. Partes relacionadas $ &RPSDQKLD p SDUWH LQWHJUDQWH GH XP JUXSR GH HPSUHVDV GHQRPLQDGR *UXSR -&30 TXH DWXD GH IRUPD LQWHJUDGD H RV EHQHItFLRV GDV
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razoabilidade das suas operações (Nota 8).
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10.1. Caixa e equivalentes de caixa - &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLV
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10.2. Estoques - 2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRXDRYDORUOtTXLGRGHUHDOL]DomRGRVGRLVRPHQRU2YDORUOtTXLGRGHUHDOL]DomRpRSUHoRGHYHQGDHVWLPDGR
QRFXUVRQRUPDOGRVQHJyFLRVPHQRVRVFXVWRVHVWLPDGRVGHFRQFOXVmRHRVFXVWRV
HVWLPDGRVQHFHVViULRVSDUDHIHWXDUDYHQGD
,PRELOL]DGRReferem-se a bens utilizados pela Companhia em suas operações, reSUHVHQWDGRVSRULQVWDODo}HVHTXLSDPHQWRVPyYHLVHXWHQVtOLRVeGHPRQVWUDGRDRFXVWR
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10.4. Contas a pagar - $VFRQWDVDSDJDUVmRREULJDo}HVDSDJDUSRUEHQVRXVHUYLoRV
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10.5. Apuração do resultado$VUHFHLWDVGHYHQGDGDVXQLGDGHVLPRELOLiULDV
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L RYDORUGDUHFHLWDSRGHVHUPHQVXUDGRFRPVHJXUDQoD H LL pSURYiYHOTXH
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2FXVWRGRVLPyYHLVYHQGLGRVpDSURSULDGRDRUHVXOWDGRQRPRPHQWRGDHQWUHJD
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$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGRXVRGDLQIUDHVWUXWXUDDGPLQLVWUDWLYDPDQWLGDSHOR
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imposto de renda, à contribuição social, à Contribuição para o Financiamento da
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não pertencentes à incorporação, sofrem os encargos do imposto de renda e da
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Aos Administradores e Acionistas
1(,QYHVWLPHQWR,PRELOLiULR6$
Opinião
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Base para opinião
Nossa auditoria foi conduzida de acordo com as normas brasileiras e internacionais
de auditoria. Nossas responsabilidades, em conformidade com tais normas, estão
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para fundamentar nossa opinião.
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¿QDQFHLUDV
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