DOEPE 31/03/2017 - Pág. 40 - Poder Executivo - Diário Oficial do Estado de Pernambuco
40 - Ano XCIV• NÀ 61
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 31 de março de 2017
CONTINUAÇÃO - JCPM PARTICIPAÇÕES E EMPREENDIMENTOS S.A.
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holding.
17. Cobertura de seguros - A contratação do seguro é feita com base em programa de
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seguros.
Seção D – Políticas contábeis
18. Resumo das principais políticas contábeis
18.1. Caixa e equivalentes de caixa - &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGLQKHLURHP
FDL[DGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV2*UXSRFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR³YDORUMXVWRSRU
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PHLRGRUHVXOWDGRUHIHUHPVHVXEVWDQFLDOPHQWHDLQYHVWLPHQWRVQRVTXDLVR*UXSRQmR
GHWpPFRQWUROHHRXLQÀXrQFLDVLJQL¿FDWLYD 1RWD
(PSUpVWLPRVHUHFHEtYHLVVmRDWLYRV¿QDQFHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRX
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FRQFHGLGRVGHSyVLWRVMXGLFLDLVHRXWURVDWLYRV
2V YDORUHV D UHVWLWXLU UHIHUHPVH SULQFLSDOPHQWH D JDVWRV UHDOL]DGRV SHODV FRQWURODGDV
5,20$5 6+233,1* 6$ 5,20$5 6+233,1* )257$/(=$ 6$ H 5,20$5
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5 ±5
18.3. Contas a receber$VFRQWDVDUHFHEHUVmRLQLFLDOPHQWHUHFRQKHFLGDVSHORYDORU
MXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGD
WD[DHIHWLYDGHMXURVPHQRVDSURYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD$VFRQWDVD
receber estão representadas por aluguéis e “Res Sperata” a receber auferidos nos empre-
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18.4. Tributos a recuperar6mRDYDOLDGRVDRFXVWRDWXDOL]DGRVSHODWD[D6(/,&FRQIRUPHSUHYLVWRQDOHJLVODomRYLJHQWHHQmRH[FHGHPDRYDORUHVSHUDGRGHUHDOL]DomR
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de compensação com outros tributos federais.
18.5. Depósitos judiciais e tributos a pagar (não circulante) ([LVWHP VLWXDo}HV HP
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18.6. Propriedades para investimento 2 *UXSR p SURSULHWiULR GH HPSUHHQGLPHQWRV
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QD1RWD
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18.8. Intangível 2V JDVWRV DVVRFLDGRV j DTXLVLomR GR GLUHLWR GH XVR GH VRIWZDUHV GH
SURSULHGDGHGHWHUFHLURVTXHSURYDYHOPHQWHJHUDUmREHQHItFLRVHFRQ{PLFRVPDLRUHVTXH
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YLGD~WLOHVWLPDGDGHDQRV
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calculada pelo método linear.
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18.9. Diferido - Demonstrado ao custo e representado por gastos de implantação e préRSHUDFLRQDLVDWpGHGH]HPEURGHRVTXDLVHVWmRVHQGRDPRUWL]DGRVHPDQRV
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18.10. Contas a pagar $VFRQWDVDSDJDUVmRREULJDo}HVDSDJDUSRUEHQVRXVHUYLoRV
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18.11. Financiamentos e debêntures 6mRUHFRQKHFLGRVLQLFLDOPHQWHSHORYDORUMXVWR
OtTXLGRGRVFXVWRVLQFRUULGRVQDWUDQVDomRHVmRVXEVHTXHQWHPHQWHGHPRQVWUDGRVSHOR
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da estrutura do empreendimento.
As receitas de estacionamento são reconhecidas pela contraprestação recebida ou a
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gerenciamento e monitoramento do processo de arrecadação de aluguéis, além de outras
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regime de competência.
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Os encargos de imposto de renda e contribuição social são calculados com base na leJLVODomRWULEXWiULDHGHELWDGRVDRUHVXOWDGRGRH[HUFtFLR6mRDSUHVHQWDGRVOtTXLGRVSRU
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Aos Administradores e Acionistas
JCPM Participações e Empreendimentos S.A.
Opinião
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Participações e Empreendimentos S.A. e da JCPM Participações e Empreendimentos S.A.
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práticas contábeis adotadas no Brasil.
Base para opinião
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seção a seguir, intitulada “Responsabilidades do auditor pela auditoria das demonstrações
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Responsabilidades da administração e da governança pelas demonstrações
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por fraude ou erro.
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assuntos relacionados com a sua continuidade operacional e o uso dessa base contábil na
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individuais e consolidadas
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Auditores Independentes
José Vital Pessoa Monteiro Filho
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DIRETORIA
João Carlos Paes Mendonça - Diretor Presidente
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