DOEPE 05/12/2017 - Pág. 21 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Diário Oficial do Estado de Pernambuco - Poder Executivo
MINASGÁS S.A. INDÚSTRIA E COMÉRCIO
DEMONSTRAÇÕES DO RESULTADO PARA OS EXERCÍCIOS
FINDOS EM 31/12/2016 e 2015 (Em milhares de reais)
2016
2015
Receita Bruta de Vendas
308.690 278.375
'HGXo}HVGHYHQGDV
5HFHLWDOtTXLGDGH9HQGDV
Custo dos Produtos Vendidos
/XFUREUXWR
70.364
68.630
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
'HSUHFLDo}HVHDPRUWL]Do}HV
2XWUDVUHFHLWDVRSHUDFLRQDLVOtTXLGDV
1.706
Resultado antes das receitas (despesas)
¿QDQFHLUDVOtTXLGDVHLPSRVWRV
1.219
7.187
5HFHLWDV¿QDQFHLUDV
2016
2015
PASSIVO
E
PATRIÔNIO
LÍQUIDO
2016
2015
ATIVO
'HVSHVDV¿QDQFHLUDV
CIRCULANTE
CIRCULANTE
Resultado antes dos impotos
2.881
7.752
Fornecedores
7.421
3.644
,PSRVWRGH5HQGDH&RQWULEXLomR6RFLDO
&DL[DHHTXLYDOHQWHVGHFDL[D
3.131
(PSUpVWLPRV
2.475
–
Corrente
2.360
2.425
&RQWDVD5HFHEHU
25.103 6DOiULRVHHQFDUJRVVRFLDLV
'LIHULGRV
11.332
1.676
342
(VWRTXHV
6.616 ,PSRVWRVH&RQWULEXLo}HVDUHFROKHU
Lucro líquido do exercício
12.665
7.153
3URYLV}HV
3.054
7ULEXWRVDUHFXSHUDU
–
4XDQWLGDGHWRWDOGHTXRWDVQDGDWDGR
2XWURVSDVVLYRVFLUFXODQHV
EDODQoR
PLOKDUHV
'HVSHVDV$QWHFLSDGDV
61
/XFURSRUORWHGHPLOTXRWDV
4.525 NÃO CIRCULANTE
2XWURV$WLYRVFLUFXODQWHV
3.723
DMXVWHV GH VHXV DWLYRV QmR¿QDQFHLURV DR YDORU UHFXSHUiYHO 3.3.
3URYLVmRSDUDFRQWLQJrQFLDV
,5H&6GLIHULGRVSDVVLYR
7.337 Contas a receber. $VFRQWDVDUHFHEHUGHFOLHQWHVFRUUHVSRQGHP
NÃO CIRCULANTE
2XWURVSDVVLYRVQmRFLUFXODQWHV
262 DRV YDORUHV D UHFHEHU GH FOLHQWHV SHOD YHQGD GH PHUFDGRULDV QR
'HSyVLWRVMXGLFLDLV
2.755
2.134
4.342 GHFXUVRQRUPDOGDVDWLYLGDGHVGD(PSUHVD$VFRQWDVDUHFHEHUGH
FOLHQWHVVmRLQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUMXVWRHVXEVH%HQVGLVSRQtYHLVSDUDYHQGD
256
256 PATRIMÔNIO LÍQUIDO
TXHQWHPHQWH PHQVXUDGDV SHOR FXVWR DPRUWL]DGR FRP R XVR GR
– &DSLWDOVRFLDO
,5H&6GLIHULGRVDWLYR
5HVHUYDVGHFDSLWDO
PpWRGRGDWD[DHIHWLYDGHMXURVPHQRVDSURYLVmRSDUDFUpGLWRVGH
/XFURVDFXPXODGRV
OLTXLGDomRGXYLGRVD1DSUiWLFDVmRQRUPDOPHQWHUHFRQKHFLGDVDR
,PRELOL]DGR
YDORU IDWXUDGR DMXVWDGR SHOD SURYLVmR SDUD FUpGLWRV GH OLTXLGDomR
112.828 111.687 GXYLGRVD,VHQHFHVViULD$SURYLVmRSDUDFUpGLWRVGHOLTXLGDomRGX112.828 111.687 Total do passivo e patrimônio líquido
Total do ativo
YLGRVDpHVWDEHOHFLGDTXDQGRH[LVWHXPDHYLGrQFLDREMHWLYDGHTXH
DEMONSTRAÇÃO DAS MUTAÇÕES DO PATRIMÔNIO LÍQUIDO PARA OS EXERCÍCIOS FINDOS EM 31/12/2015 e 2014
DHPSUHVDQmRVHUiFDSD]GHFREUDUWRGRVRVYDORUHVGHYLGRVGH
Adiantamento
Reserva de capital
Lucros
DFRUGRFRPRVSUD]RVRULJLQDLVGDVFRQWDVDUHFHEHU(VVDSURYLVmR
(Em milhares de reais)
Capital
p/futuro aumento
subvenção para
(Prejuízos)
pFRQVWLWXtGDHPPRQWDQWHFRQVLGHUDGRVX¿FLHQWHSHODDGPLQLVWUDSocial
de capital
investimento
Acumulados
Total omRSDUDFREULUDVSHUGDVHVWLPDGDVQDUHDOL]DomRGRFRQWDVDUHSaldos em 01 de Janeiro de 2015
11.300
FHEHU 3.4. Estoques. 2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRX
,QWHJUDOL]DomRGHFDSLWDO
–
–
– DRYDORUOtTXLGRGHUHDOL]DomRGRVGRLVRPHQRU2FXVWRpGHWHUPL$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
–
–
– QDGRSHORPpWRGRGRFXVWRPpGLRGHDTXLVLomR2VHVWRTXHVHVWmR
5HVXOWDGRGHH[HUFtFLRVDQWHULRUHV
–
–
–
UHGX]LGRVGHSURYLVmRSDUDDMXVWHDRYDORUGHUHDOL]DomRTXDQGR
/XFUROtTXLGRGRH[HUFtFLR
–
–
–
7.153
7.153 DSOLFiYHO$GLFLRQDOPHQWHDVSURYLV}HVSDUDHVWRTXHVGHEDL[DURWDSaldos em 31 de dezembro de 2015
–
WLYLGDGHRXREVROHWRVVmRFRQVWLWXtGDVTXDQGRFRQVLGHUDGDVQHFHV/XFUROtTXLGRGRH[HUFtFLR
–
–
–
12.665 12.665 ViULDVSHOD$GPLQLVWUDomR3.5. Depósitos judiciais. ([LVWHPVLWXDSaldos em 31 de dezembro de 2016
–
o}HVHPTXHD(PSUHVDTXHVWLRQDDOHJLWLPLGDGHGHGHWHUPLQDGRV
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Pronunciamentos Contábeis - CPC. $VSULQFLSDLVSROtWLFDVFRQWi- GHSHUGDSRUUHGXomRDRYDORUUHFXSHUiYHO(YLGrQFLDREMHWLYDGH DSUHVHQWDGRV SHOR PHQRU HQWUH VHX YDORU FRQWiELO H R YDORU MXVWR
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EHLV &3& HDVQRUPDVFRQWiEHLVH[SHGLGDVSHOR&RQVHOKR)HGH- QDQFHLUDVRX YL 'DGRVREVHUYiYHLVLQGLFDQGRTXHKRXYHXPGH- DWLYRRXUHFRQKHFLGRVFRPRXPDWLYRVHSDUDGRFRQIRUPHDSURSULDUDOGH&RQWDELOLGDGH &)& 2.2. Conversão de moeda estrangei- FOtQLRQDPHQVXUDomRGRVÀX[RVGHFDL[DHVSHUDGRVGHXPJUXSR GRVRPHQWHTXDQGRIRUSURYiYHOTXHÀXDPEHQHItFLRVHFRQ{PLFRV
ra. a. Moeda funcional e moeda de apresentação: Estas de- GHDWLYRV¿QDQFHLURV LL $WLYRV¿QDQFHLURVPHQVXUDGRVDRFXV- IXWXURVDVVRFLDGRVDRLWHPHTXHRFXVWRGRLWHPSRVVDVHUPHQVXPRQVWUDo}HV ¿QDQFHLUDV HVWmR DSUHVHQWDGDV HP 5HDLV TXH p D to amortizado: $(PSUHVDFRQVLGHUDHYLGrQFLDGHSHUGDGHYDORU UDGRFRPVHJXUDQoD2YDORUFRQWiELOGHLWHQVRXSHoDVVXEVWLWXtPRHGDIXQFLRQDOGD(PSUHVD7RGRVRVVDOGRVIRUDPDUUHGRQGDGRV GHDWLYRVPHQVXUDGRVSHORFXVWRDPRUWL]DGRWDQWRHPQtYHOLQGLYL- GRVpEDL[DGR7RGRVRVRXWURVUHSDURVHPDQXWHQo}HVVmRODQoDSDUDRPLOKDUPDLVSUy[LPRH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD GXDOFRPRHPQtYHOFROHWLYR7RGRVRVDWLYRVLQGLYLGXDOPHQWHVLJQL- GRVHPFRQWUDSDUWLGDDRUHVXOWDGRGRH[HUFtFLRTXDQGRLQFRUULGRV
b. Transações e saldos: $VRSHUDo}HVFRPPRHGDVHVWUDQJHLUDV ¿FDWLYRVVmRDYDOLDGRVTXDQWRjSHUGDSRUUHGXomRDRYDORUUHFXSH- 2VWHUUHQRVQmRVmRGHSUHFLDGRV$GHSUHFLDomRGHRXWURVDWLYRVp
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GHVSHVD ¿QDQFHLUD 2.3. Uso de estimativas e julgamentos. Na UHVGHSHUGDLQFRUULGRVDMXVWDGRVSDUDUHÀHWLURMXOJDPHQWRGD$G- UHFXSHUiYHOVHRYDORUFRQWiELOGRDWLYRIRUPDLRUGRTXHVHXYDORU
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2VDWLYRVRXSDVVLYRV¿QDQFHLURVVmRFRPSHQVDGRVHRYDORUOtTXL- GRYDORUGRGLQKHLURQRWHPSRHRVULVFRVHVSHFt¿FRVGRDWLYRRXGD SURYLV}HV VmR SDUD Do}HV MXGLFLDLV WUDEDOKLVWD FtYHOWULEXWiULDV H
GRDSUHVHQWDGRQREDODQoRSDWULPRQLDOTXDQGRHVRPHQWHTXDQGR 8*&8PDSHUGDSRUUHGXomRDRYDORUUHFXSHUiYHOpUHFRQKHFLGD DGPLQLVWUDWLYD H VmR UHFRQKHFLGDV TXDQGR D (PSUHVD WHP XPD
D(PSUHVDWHQKDDWXDOPHQWHXPGLUHLWROHJDOPHQWHH[HFXWiYHOGH VHRYDORUFRQWiELOGRDWLYRRX8*&H[FHGHURVHXYDORUUHFXSHUi- REULJDomR SUHVHQWH OHJDO RX QmR IRUPDOL]DGD (constructiveobligaFRPSHQVDU RV YDORUHV H WHQKD D LQWHQomR GH OLTXLGiORV HP XPD YHO3HUGDVSRUUHGXomRDRYDORUUHFXSHUiYHOVmRUHFRQKHFLGDVQR tion)FRPRUHVXOWDGRGHHYHQWRVSDVVDGRVpSURYiYHORXSRVVtYHO
EDVHOtTXLGDRXGHUHDOL]DURDWLYRHOLTXLGDURSDVVLYRVLPXOWDQHD- UHVXOWDGR3HUGDVUHFRQKHFLGDVUHIHUHQWHVjV8*&VVmRLQLFLDOPHQ- TXHXPDVDtGDGHUHFXUVRVVHMDQHFHVViULDSDUDOLTXLGDUDREULJDmente. LL $WLYRV ¿QDQFHLURV QmR GHULYDWLYRV PHQVXUDomR WHDORFDGDVSDUDUHGXomRGHTXDOTXHUiJLRDORFDGRDHVWD8*& RX omRHXPDHVWLPDWLYDFRQ¿iYHOGRYDORUSRVVDVHUIHLWD$VSURYLEmpréstimos e recebíveis. (VVHV DWLYRV VmR PHQVXUDGRV LQLFLDO- JUXSRGH8*&V HHQWmRSDUDUHGXomRGRYDORUFRQWiELOGRVRXWURV V}HVSDUDFRQWLQJrQFLDVVmRFRQVWLWXtGDVSDUDRVULVFRVFRQWLQJHQPHQWHSHORYDORUMXVWRDFUHVFLGRGHTXDLVTXHUFXVWRVGHWUDQVDomR DWLYRVGD8*& RXJUXSRGH8*&V GHIRUPDpro rata8PDSHUGD WHV FRP H[SHFWDWLYD GH SHUGD SURYiYHOFRP EDVH QD RSLQLmR GH
DWULEXtYHLV$SyVRUHFRQKHFLPHQWRLQLFLDORVHPSUpVWLPRVHUHFHEt- SRUUHGXomRDRYDORUUHFXSHUiYHOUHODFLRQDGDDRiJLRQmRpUHYHUWL- FRQVXOWRUHVMXUtGLFRV(PKRXYHPXGDQoDQDHVWLPDWLYDHRV
YHLV VmR PHGLGRV SHOR FXVWR DPRUWL]DGR XWLOL]DQGR R PpWRGR GRV GD4XDQWRDRVGHPDLVDWLYRVDVSHUGDVSRUUHGXomRDRYDORUUHFX- SURFHVVRVFRPULVFRVSRVVtYHLVSDVVDUDPDVHUSURYLVLRQDGRVFRP
MXURVHIHWLYRVCaixa e equivalentes de caixa. 1DVGHPRQVWUDo}HV SHUiYHOVmRUHYHUWLGDVVRPHQWHQDH[WHQVmRHPTXHRQRYRYDORU EDVHQRFULWpULRHVSHFt¿FRGH¿QLGRHDSURYDGRSHODDOWDDGPLQLVWUDGHÀX[RGHFDL[DFDL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRV FRQWiELOGRDWLYRQmRH[FHGDRYDORUFRQWiELOTXHWHULDVLGRDSXUDGR omR2VYDORUHVVmRUHJLVWUDGRVFRPEDVHQDVHVWLPDWLYDVGRVFXVEDQFiULRVHDSOLFDo}HV¿QDQFHLUDVGHOLTXLGDomRLPHGLDWDTXHVmR OtTXLGRGHGHSUHFLDomRRXDPRUWL]DomRFDVRDSHUGDGHYDORUQmR WRVGRVGHVIHFKRVGRVSURFHVVRV$VSURYLV}HVQmRVmRUHFRQKHFLSDUWHLQWHJUDQWHGDJHVWmRGHFDL[DGD(PSUHVD LLL 3DVVLYRV¿- WLYHVVHVLGRUHFRQKHFLGD'XUDQWHRVH[HUFtFLRVGHGHGH]HPEUR GDVFRPUHODomRjVSHUGDVRSHUDFLRQDLVIXWXUDV$VSURYLV}HVVmR
nanceiros não derivativos - mensuração: 2XWURVSDVVLYRV¿QDQ- GHHD$GPLQLVWUDomRQmRLGHQWL¿FRXDQHFHVVLGDGHGH PHQVXUDGDVSHORYDORUSUHVHQWHGRVJDVWRVTXHGHYHPVHUQHFHVCNPJ - 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
5HP 2UHVXOWDGRGRH[HUFtFLRDSUHVHQWRXXPOXFURGH5 5HP ROXFURIRLJHUDGRSHODPHOKRULD
QDPDUJHPHUHGXomRQRQtYHOGDVGHVSHVDVRSHUDFLRQDLV9LVDQGRPDQWHURUHVXOWDGRSRVLWLYRD0LQDVJiVFRQWLQXDUiDLPSOHPHQWDU
YiULDVPHGLGDVHQWUHDVTXDLV L FRQWLQXDomRGDH[SDQVmRTXDOLWDWLYDGHVXDiUHDGHDWXDomRQRVHVWDGRVGDUHJLmR1RUWH1RUGHVWH
LL DSURIXQGDPHQWRGDSDUFHULDFRPVXDUHGHGHUHYHQGHGRUHVFOLHQWHVFRPHUFLDLVLQGXVWULDLVHFRQVXPLGRUHV¿QDLV H LLL PDQXWHQomRGDSROtWLFDGHFRQWUROHGHFXVWRVHDXPHQWRGHSURGXWLYLGDGH$0LQDVJiVUHLWHUDVHXFRPSURPLVVRGHDSRLRLQFRQGLFLRQDODHVVHV
SURMHWRVHPEHQHItFLRGHVHXVFOLHQWHVFRODERUDGRUHVHGHPDLVSDUFHLURV
BALANÇOS PATRIMONIAIS EM 31 DE DEZEMBRO 2016 E 2015 (Em milhares de reais)
Ano XCIV • NÀ 227 - 21
DEMONSTRAÇÕES DO FLUXO DE CAIXA PARA OS
([HUFtFLRV¿QGRVHPH (PPLOKDUHVGHUHDLV
2016
2015
Fluxo de caixa das atividades operacionais
/XFUROtTXLGRGRH[HUFtFLR
12.665 7.153
Itens de resultado que não afetam o caixa:
'HSUHFLDomRHDPRUWL]Do}HV
3.457
5HVXOWDGRGHYHQGDGHDWLYR
'HVSHVDFRP,5HFRQWULEXLomRVRFLDO
2.275
3URYLV}HV UHYHUV}HV SDUDFRQWLQJrQFLDVH
RXWURVHYHQWRV
1.542 2.765
Redução (aumento) nos ativos e aumento
(redução) dos passivos
&RQWDVDUHFHEHU
(VWRTXH
117
7ULEXWRVDUHFXSHUDU
2.741
'HVSHVDVDQWHFLSDGDV
333
2XWURVDWLYRV
7.164
Fornecedores
3.777 2.377
6DOiULRVHHQFDUJRVVRFLDLV
7ULEXWRVDUHFROKHU
2XWURV3DVVLYRV
4.565
Fluxo de caixa líquido proveniente das
atividades operacionais
3.771 6.138
Fluxo de caixa das atividades de investimento
$TXLVLo}HVGHLPRELOL]DGR
5HFXUVRVSURYHQLHQWHVGHDOLHQDomRGH
LPRELOL]DGR
2.001
–
Fluxo de caixa utilizado nas atividades de
investimento
(9.358) (6.513)
)OX[RGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
–
$MXVWHGHH[HUFtFLRVDQWHULRUHV
–
,QWHJUDOL]DomRGHFDSLWDO
–
5HFXUVRVSURYHQLHQWHVGHHPSUpVWLPRV
–
Caixa líquido utilizado nas atividades de
¿QDQFLDPHQWR
Aumento (redução) líquido de caixa e
equivalentes de caixa
2.467
Demonstração do aumento (redução) do caixa
e equivalentes de caixa
1RLQtFLRGRH[HUFtFLR
3.131
1R¿QDOGRH[HUFtFLR
2.467
DEMONSTRAÇÕES DO VALOR ADICIONADO PARA OS
([HUFtFLRV¿QGRVHPH (PPLOKDUHVGHUHDLV
2016
2015
Receitas
302.067 282.210
9HQGDVGHPHUFDGRULDVSURGXWRVHVHUYLoRV
2XWUDVUHFHLWDV
115
3URYLVmRSDUDGHYHGRUHVGXYLGRVRV
5HVXOWDGRQmRRSHUDFLRQDO
356
Insumos adquiridos de terceiros
(181.211) (180.695)
&XVWRVGRVSURGXWRVGDVPHUFDGRULDVH
GRVVHUYLoRVYHQGLGRV
0DWHULDLVHQHUJLDVHUYLoRVGHWHUFHLURV
HRXWURV
Valor adicionado bruto
101.515
'HSUHFLDomRHDPRUWL]DomR
Valor adicionado líquido produzido pela
Companhia
Valor adicionado recebido em
transferência
5HFHLWDV¿QDQFHLUDV
Valor adicionado total a distribuir
120.255
Distribuição do valor adicionado
120.255
3HVVRDO
21.301
5HPXQHUDomRGLUHWD
14.332
%HQHItFLRV
5.644
4.331
F.G.T.S.
1.325
1.216
,PSRVWRVWD[DVHFRQWULEXLo}HV
71.111
Federais
4.636
(VWDGXDLV
66.015
0XQLFLSDLV
2
1
5HPXQHUDomRGHFDSLWDLVGHWHUFHLURV
-XURV
260
$OXJXpLV
2XWUDV
526
Remuneração de capitais próprios
12.665
7.153
/XFURVUHWLGRV
12.665
7.153
ViULRVSDUDOLTXLGDUDREULJDomRXVDQGRXPDWD[DDQWHVGHLPSRVWRVDTXDOUHÀLWDDVDYDOLDo}HVDWXDLVGHPHUFDGRGRYDORUWHPSRUDOGRGLQKHLURHGRVULVFRVHVSHFt¿FRVGDREULJDomR2DXPHQWR
GDREULJDomRHPGHFRUUrQFLDGDSDVVDJHPGRWHPSRpUHFRQKHFLGRFRPRGHVSHVD¿QDQFHLUD 3.11. Imposto de renda e contribuição social correntes e diferidos. 2LPSRVWRGHUHQGDHDFRQWULEXLomRVRFLDOGRH[HUFtFLRFRUUHQWHHGLIHULGRVmRFDOFXODGRVFRP
EDVHQDVDOtTXRWDVGHDFUHVFLGDVGRDGLFLRQDOGHVREUH
ROXFURWULEXWiYHOH[FHGHQWHGH5SDUDLPSRVWRGHUHQGDH
VREUHROXFURWULEXWiYHOSDUDFRQWULEXLomRVRFLDOVREUHROXFUROtTXLGRHFRQVLGHUDPDFRPSHQVDomRGHSUHMXt]RV¿VFDLVHEDVHQHJDWLYDGHFRQWULEXLomRVRFLDOOLPLWDGDDGROXFURUHDOGRH[HUFtcio. $V GHVSHVDV GH LPSRVWR GH UHQGD H FRQWULEXLomR VRFLDO GR
H[HUFtFLRFRPSUHHQGHPRVLPSRVWRVFRUUHQWHVHGLIHULGRV2VLPSRVWRVVREUHDUHQGDVmRUHFRQKHFLGRVQDGHPRQVWUDomRGRUHVXOWDGR H[FHWR QD SURSRUomR HP TXH HVWLYHUHP UHODFLRQDGRV FRP
LWHQVUHFRQKHFLGRVGLUHWDPHQWHQRSDWULP{QLROtTXLGR1HVVHFDVR
RLPSRVWRWDPEpPpUHFRQKHFLGRQRSDWULP{QLROtTXLGR2LPSRVWR
GHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRVVmRUHFRQKHFLGRVVREUHDV
GLIHUHQoDVWHPSRUiULDVGHFRUUHQWHVGHGLIHUHQoDVHQWUHDVEDVHV
¿VFDLVGRVDWLYRVHSDVVLYRVHVHXVYDORUHVFRQWiEHLVQDVGHPRQVWUDo}HV¿QDQFHLUDV2LPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV VmR GHWHUPLQDGRV XVDQGR DOtTXRWDV GH LPSRVWR H OHLV ¿VFDLV SURPXOJDGDVRXVXEVWDQFLDOPHQWHSURPXOJDGDVQDGDWDGR
EDODQoRHTXHGHYHPVHUDSOLFDGDVTXDQGRRUHVSHFWLYRLPSRVWR
GLIHULGRDWLYRIRUUHDOL]DGRRXTXDQGRRLPSRVWRGLIHULGRSDVVLYRIRU
OLTXLGDGR2LPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRVDWLYR
VmRUHFRQKHFLGRVVRPHQWHQDSURSRUomRGDSUREDELOLGDGHGHTXH
OXFURWULEXWiYHOIXWXURHVWHMDGLVSRQtYHOHFRQWUDRTXDODVGLIHUHQoDVWHPSRUiULDVSRVVDPVHUXVDGDV2VLPSRVWRVGHUHQGDGLIHULGRVVmRUHFRQKHFLGRVVREUHDVGLIHUHQoDVWHPSRUiULDVGHFRUUHQWHV
GRVLQYHVWLPHQWRVHPFRQWURODGDVH[FHWRTXDQGRRPRPHQWRGD
UHYHUVmRGDVGLIHUHQoDVWHPSRUiULDVVHMDFRQWURODGRSHOR*UXSRH
GHVGHTXHVHMDSURYiYHOTXHDGLIHUHQoDWHPSRUiULDQmRVHUiUHYHUWLGD HP XP IXWXUR SUHYLVtYHO 2V LPSRVWRV GH UHQGD GLIHULGRV
DWLYRVHSDVVLYRVVmRFRPSHQVDGRVTXDQGRKiXPGLUHLWRH[HTXtYHOOHJDOPHQWHGHFRPSHQVDURVDWLYRV¿VFDLVFRUUHQWHVFRQWUDRV
SDVVLYRV¿VFDLVFRUUHQWHVHTXDQGRRVLPSRVWRVGHUHQGDGLIHULGRV
DWLYRV H SDVVLYRV VH UHODFLRQDP FRP RV LPSRVWRV GH UHQGD
FRQWLQXD
Recife, 5 de dezembro de 2017