DOEPE 28/03/2017 - Pág. 20 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Diário Oficial do Estado de Pernambuco - Poder Executivo
NE400 PARTICIPAÇÕES S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
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Balanço patrimonial em 31 de dezembro - Em milhares de reais
Ativo
2016
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
(VWRTXHV 1RWD
7ULEXWRVDUHFXSHUDU
'HVSHVDVDQWHFLSDGDV 1RWD
2XWURVDWLYRV
1mRFLUFXODQWH
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
,PRELOL]DGR 1RWD
,QWDQJtYHO 1RWD
4.474
7RWDOGRDWLYR
2015
Passivo e patrimônio líquido
2016
Circulante
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD 1RWD
6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
'LYLGHQGRVSURSRVWRV 1RWD
3DWULP{QLROtTXLGR 1RWD
Capital social
4.000
5HVHUYDGHOXFURV
7RWDOGRSDVVLYRHGR
SDWULP{QLROtTXLGR
47
Demonstração das mutações do patrimônio líquido - Em milhares de reais
Capital
Reserva de lucros
Lucros
social
Legal
Retenção
acumulados
Em 1º de janeiro de 2015
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYD 1RWD
'LYLGHQGRVDQWHFLSDGRV 1RWD
'LYLGHQGRVSURSRVWRV 1RWD
Em 31 de dezembro de 2015
$XPHQWRGHFDSLWDO 1RWD
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYD 1RWD
'LYLGHQGRVDQWHFLSDGRV 1RWD
'LYLGHQGRVSURSRVWRV 1RWD
Em 31 de dezembro de 2016
4.000
2015
2.000
2.000
Total
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
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Seção A – Informações gerais
1.1. Contexto operacional $ 1( 3$57,&,3$d®(6 FHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHWDPEpPRH[HUFtFLR
6$ ³&RPSDQKLD´ pXPDVRFLHGDGHSRUDo}HVFRQVWLWXtGD GH MXOJDPHQWR SRU SDUWH GD DGPLQLVWUDomR GD &RPSDQKLD
HP GH PDUoR GH TXH WHP FRPR REMHWR R LQYHVWL- QR SURFHVVR GH DSOLFDomR GDV SROtWLFDV FRQWiEHLV $V GHPHQWRHPEHQVPyYHLVHLPyYHLVORWHDPHQWRGHWHUUHQRV PRQVWUDo}HV ¿QDQFHLUDV GD &RPSDQKLD LQFOXHP SRUWDQWR
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1.2. Base de preparação $V GHPRQVWUDo}HV ¿QDQFHLUDV Seção C – Notas explicativas relevantes selecionadas
IRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQWiEHLVDGRWDGDV 3. Caixa e equivalentes de caixa 2VDOGRHPGHGHno Brasil incluindo os pronunciamentos emitidos pelo Comi- ]HPEURGHpFRPSRVWRSRU5UHODWLYRVDUHFXUVRV
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¿QDQFHLUDV H VRPHQWH HODV DV TXDLV HVWmR FRQVLVWHQWHV ¿QDQFHLUDVHPUHQGD¿[DUHIHUHPVHDFHUWL¿FDGRVGHGHSycom as utilizadas pela administração na sua gestão.
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$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVSRVVXHP OLTXLGH] LPHGLDWD H WrP UHPXQHUDomR DWUHODGD j
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4. Estoques (VWi GHPRQVWUDGR DR FXVWR GH DTXLVLomR
H[HUFtFLRV¿QGRVHPGHGH]HPEURGHHGHD
H VmR UHSUHVHQWDGRV SRU WHUUHQR VLWXDGR QR PXQLFtSLR GH
Companhia não está apresentando a demonstração do re5HFLIH3(H SRU JDVWRV GH IRUPDomR GH LPyYHLV D FRPHUVXOWDGRDEUDQJHQWHQHVWDVGHPRQVWUDo}HV¿QDQFHLUDV
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Seção B – Riscos
2. Estimativas e julgamentos contábeis críticos - As FRP VDODV FRPHUFLDLV HQFRQWUDYDVH FRQFOXtGR H
HVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWH VDODVFRPHUFLDLVMiKDYLDPVLGRYHQGLGDV2VDOGRHP
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IDWRUHVLQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGH- 5 ±5 HSRULPyYHLVGLVSRQtYHLVSDUDYHQGDQRPRQWDQWHGH5 ±5
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5. Propriedades para investimento
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HV
Custo de
aquisição
6DOGRHPGHMDQHLUR
$TXLVLo}HV
7UDQVIHUrQFLDVGHHVWRTXHV
Depreciação
6DOGRHPGHGH]HPEUR
A Companhia optou pela manutenção do salão comercial,
FRP P2GHiUHDSDUDDXIHULUUHQGDGHDOXJXHOHQHVVH
FRQWH[WRWUDQVIHULXRVFXVWRVGHDTXLVLomRGRUHIHULGRLPyYHO
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incluem o uso de operações recentes realizadas entre terceiros com propriedades similares, a análise de modelos de
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HPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWRGDDGPLQLVWUDomR
GHTXHRPHUFDGRDVVLPDYDOLDHVVHVWLSRVGHSURSULHGDGHV
HPHYHQWXDLVQHJRFLDo}HV
6. Patrimônio líquido 2FDSLWDOVRFLDOHPGHGH]embro
GHHVWiUHSUHVHQWDGRSRUGHDo}HVRUGLQiULDV
QRPLQDWLYDVVHPYDORUQRPLQDO ±GHDo}HV
(P GHDEULOGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRX
DXPHQWRGHFDSLWDOQRPRQWDQWHGH5DWUDYpVGDFDSLWDOL]DomRGHSDUWHGDUHVHUYDGHUHWHQomRGHOXFURVSDUDLQYHVWLPHQWRVWHQGRVLGRHPLWLGDVGHQRYDVDo}HV
$ UHVHUYD OHJDO p FRQVWLWXtGD DQXDOPHQWH FRPR GHVWLQDomR
GHGROXFUROtTXLGRGRH[HUFtFLRHQmRSRGHUiH[FHGHUD
GRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDU
a integridade do capital social e somente poderá ser utilizada
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(P D DGPLQLVWUDomR SURS{V D GHVWLQDomR GR VDOGR
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TXH IRUDP XWLOL]DGRV SDUD DWHQGHU LQYHVWLPHQWRV GH FDSLWDO
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Depreciação
acumulada
2016
2015
Líquido
2016
Líquido
2015
Vida útil
estimada
(em anos)
UHDOL]DGDHP GHDEULOGHHDFRQVWLWXLomRHP
será deliberada oportunamente em assembleia de acionistas
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$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGR
PtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVtado nos termos da Lei das Sociedades por Ações. Durante
RH[HUFtFLRGHDGLUHWRULDSDJRXGLYLGHQGRVDQWHFLSDGRVQRPRQWDQWHGH5 ±5 HSURS{V
DGLVWULEXLomRGH5 ±5 2HVWDWXWRGD
&RPSDQKLD DXWRUL]D SUHYLDPHQWH D GLVWULEXLomR GH GLYLGHQGRVFRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR
7. Receitas
2016
2015
5HFHLWDGHDOXJXHO
5HFHLWDGHYHQGDVGHLPyYHLV
'HGXo}HV±&DQFHODPHQWRVSRUGLVWUDWRV
'HGXo}HV±3,6H&2),16
8. Despesas administrativas - gerais
Compartilhamento da estrutura do
*UXSR 1RWD
6HUYLoRVSUHVWDGRV
(QFDUJRVFRQGRPLQLDLVGHVDODVQmR
FRPHUFLDOL]DGDV
,378H)RUR
3HVVRDO
3URSDJDQGD
2XWUDV
2016
2015
9. Partes relacionadas$&RPSDQKLDpSDUWHLQWHJUDQWHGH
XPJUXSRGHHPSUHVDVGHQRPLQDGR*UXSR-&30TXHDWXD
GHIRUPDLQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGR
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$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH
(PSUHHQGLPHQWRV6$QRYDORUGH5 ±5
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compartilhamento das estruturas operacional e administrati-
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2016
2015
Receitas (Nota 7)
&XVWRGRVLPyYHLVYHQGLGRV 1RWD
Lucro bruto
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
2XWUDVGHVSHVDV
-
Lucro operacional
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
Lucro antes da contribuição social e do imposto de renda
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
Lucro líquido do exercício
0
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV 4.000
2.000
/XFUROtTXLGRGRH[HUFtFLRSRUDomRGRFDSLWDOQR
¿PGRH[HUFtFLR±5
Recife, 28 de março de 2017
CNPJ n.º 11.779.969/0001-29
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2016
2015
Fluxos de caixa das atividades operacionais
Lucro antes da contribuição social e do
imposto de renda
$MXVWHGH
'HSUHFLDomRHDPRUWL]DomR
9DULDo}HVQRVDWLYRVHSDVVLYRV
(VWRTXHV
7ULEXWRVDUHFXSHUDU
$GLDQWDPHQWRV
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2XWURVDWLYRV
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7ULEXWRVDSDJDU
Caixa gerado pelas operações
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOSDJRV
Caixa líquido gerado pelas atividades operacionais
Fluxos de caixa das atividades de investimento
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR
Caixa líquido aplicado nas atividades de investimento
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
'LYLGHQGRVSDJRV
Caixa líquido aplicado nas atividades de
¿QDQFLDPHQWR
Aumento (redução) líquido de caixa e
equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
YDGRJUXSRHFRQ{PLFRQRTXDOHVWiLQVHULGD
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMDUHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRSUyODERUHHDRVVDOiULRVHHQFDUJRVQRPRQWDQWHGH5 ±5 2VVDOiULRVHHQFDUJRVVmRDWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
Seção D – Políticas contábeis
10. Resumo das principais políticas contábeis
10.1. Caixa e equivalentes de caixa &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRV
RULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR
³HPSUpVWLPRVHUHFHEtYHLV´RVTXDLVVmRDWLYRV¿QDQFHLURVQmRGHULYDWLYRVFRP PHQWH UHFRQKHFLGDV SHOR YDORU MXVWR H VXEVHTXHQWHPHQWH PHQVXUDGDV SHOR
SDJDPHQWRV¿[RVRXGHWHUPLQiYHLVQmRFRWDGRVHPXPPHUFDGRDWLYRHVmR FXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO
DSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVX- 1DSUiWLFDVmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
SHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRV 10.9. Apuração do resultado$VUHFHLWDVGHYHQGDGDVXQLGDGHVLPRELOLiULDV
QR DWLYR QmR FLUFXODQWH 2V UHFHEtYHLV FRPSUHHQGHP DSOLFDo}HV ¿QDQFHLUDV DGTXLULGDVSDUDUHYHQGDVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXH
WULEXWRVDUHFXSHUDUHRXWURVDWLYRV
GLYHUJHGDSUiWLFDFRQWiELODGRWDGDQR%UDVLOTXHGHWHUPLQDPTXHDVPHVPDV
10.3. Estoques 2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRXDRYDORUOtTXLGRGH VHMDPUHFRQKHFLGDVTXDQGRGDWUDQVIHUrQFLDGRVULVFRVHEHQHItFLRVSDUDRV
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10.4. Despesas antecipadas5HIHUHPVHDJDVWRVFRPGLVWUDWRVHIHWXDGRV FRPRVFOLHQWHVHRVYDORUHVVmRHIHWLYDPHQWHSDJRV
DQWHFLSDGDPHQWHRVTXDLVVHUmRDSURSULDGRVDRUHVXOWDGRGRH[HUFtFLRjPHGL- $VUHFHLWDVGHDOXJXHOGHVDODVFRPHUFLDLVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQGDGRUHFRQKHFLPHQWRGHUHFHLWDVFRPYHQGDVVX¿FLHQWHVSDUDDEVRUYrORV
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10.5. Propriedades para investimento $&RPSDQKLDpSURSULHWiULDGHLPyYHO QR%UDVLOTXHGHWHUPLQDPTXHGHYHPVHUUHFRQKHFLGDVSHORPpWRGROLQHDUQD
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WDQFLDOPHQWHWUDQVIHULGRV
10.6. Imobilizado5HIHUHPVHDEHQVXWLOL]DGRVSHOD&RPSDQKLDHPVXDVRSH$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPUDo}HVUHSUHVHQWDGRVSRUHTXLSDPHQWRVPyYHLVHXWHQVtOLRVHHTXLSDPHQWRV
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SHOR*UXSR-&30 1RWD DJDVWRVFRPSHVVRDOHVHUYLoRVFRQWUDWDGRVDOpP
FDOFXODGDSHORPpWRGROLQHDUjVWD[DVDQXDLVTXHYDULDPGHD
10.7. Intangível2VJDVWRVDVVRFLDGRVjDTXLVLomRGRGLUHLWRGHXVRGHVRIWZD- GHRXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHVGD&RPSDUHVGHSURSULHGDGHGHWHUFHLURVTXHSURYDYHOPHQWHJHUDUmREHQHItFLRVHFR- nhia e estão registradas pelo regime de competência.
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10.8. Contas a pagar - As contas a pagar são obrigações a pagar por bens ou 2VHQFDUJRVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDOIRUDPGHWHUPLQDGRV
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Aos Administradores e Acionistas
NE400 Participações S.A.
Opinião com ressalva
([DPLQDPRV DV GHPRQVWUDo}HV ¿QDQFHLUDV GD 1( 3DUWLFLSDo}HV 6$
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adotadas no Brasil.
Base para opinião com ressalva
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20 - Ano XCIV• NÀ 58