DOEPE 06/03/2018 - Pág. 25 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCV • NÀ 42 - 25
JCPM TRADE CENTER S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
VXEPHWHPRV j DSUHFLDomR GH 9 6DV DV GHPRQVWUDo}HV ¿QDQFHLUDV UHODWLYDV DRV H[HUFtFLRV HQFHUUDGRV HP GH
GH]HPEURGHHGHHUHODWyULRGRDXGLWRULQGHSHQGHQWH
Balanço patrimonial em 31 de dezembro - Em milhares de reais
$WLYR
2017 2016 3DVVLYRHSDWULP{QLROtTXLGR
Circulante
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD )RUQHFHGRUHV
7tWXORVHYDORUHVPRELOLiULRV
&RQWDVDSDJDUDHPSUHVDOLJDGD 1RWD
2XWURVDWLYRV 1RWD
7ULEXWRVDSDJDU
'LYLGHQGRVSURSRVWRV 1RWD F
1mRFLUFXODQWH
Cauções de clientes
'HSyVLWRMXGLFLDO
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD 3DWULP{QLROtTXLGR 1RWD
,QWDQJtYHO
-
&DSLWDOVRFLDO
5HVHUYDGHOXFURV
7RWDOGRDWLYR
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR(PPLOKDUHVGHUHDLV
Capital 5HVHUYDGHOXFURV
/XFURV
VRFLDO
/HJDO DFXPXODGRV
Total
Em 1º de janeiro de 2016
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
'LYLGHQGRVSURSRVWRV 1RWD F
-
Em 31 de dezembro de 2016
5HGXomRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
'LYLGHQGRVSURSRVWRV 1RWD F
-
Em 31 de dezembro de 2017
-
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
SeomR$±,QIRUPDo}HVJHUDLV
&RQWH[WR RSHUDFLRQDO $ -&30 75$'( &(17(5 6$ ³&RPSDQKLD´ p XPD VRFLHGDGH
DQ{QLPDGHFDSLWDOIHFKDGRTXHWHPSRUREMHWLYRRFRQWUROHDSDUWLFLSDomRHDDGPLQLVWUDomRGH
RXWUDV HPSUHVDV D SUHVWDomR GH VHUYLoRV GH FRQVXOWRULD DGPLQLVWUDWLYD ¿QDQFHLUD H FRPHUFLDO
D FRQVWUXomR H LQFRUSRUDomR GH LPyYHLV SDUD YHQGD H ORFDomR H D H[SORUDomR GD DWLYLGDGH GH
HVWDFLRQDPHQWRURWDWLYRGHYHtFXORVDXWRPRWRUHV
$&RPSDQKLDpSURSULHWiULDGRHPSUHHQGLPHQWR-&3075$'(&(17(5SUpGLRFRPVDODVFRmerciais alugadas a terceiros.
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHPGH
PDUoRGH
1.2. Base de preparação $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDV
contábeis adotadas no Brasil incluindo os pronunciamentos emitidos pelo Comitê de PronunciaPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGPLQLVWUDomR
na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLV
IRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQDQRWD
(PIXQomRGHQmRKDYHURXWURVUHVXOWDGRVDEUDQJHQWHVQRVH[HUFtFLRV¿QGRVHPGHGH]HPEUR
GHHGHD&RPSDQKLDQmRHVWiDSUHVHQWDQGRDGHPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
QHVWDVGHPRQVWUDo}HV¿QDQFHLUDV
1RUPDV DOWHUDo}HV H LQWHUSUHWDo}HV (P GH MDQHLUR GH SDVVDUDP D YLJRUDU DV
QRUPDV&3&,QVWUXPHQWRV)LQDQFHLURVH&3&±5HFHLWDVGH&RQWUDWRVFRP&OLHQWHV$
DGPLQLVWUDomRDYDOLRXDVDOWHUDo}HVWUD]LGDVSRUHVVDVQRUPDVHFRQFOXLXTXHQmRKiLPSDFWRV
decorrentes de sua aplicação.
6HomR%±5LVFRV
(VWLPDWLYDV H MXOJDPHQWRV FRQWiEHLV FUtWLFRV $V HVWLPDWLYDV H RV MXOJDPHQWRV FRQWiEHLV
VmRFRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHVLQFOXLQGR
H[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDV
HWDPEpPRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQRSURFHVVRGH
DSOLFDomRGDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWR
HVWLPDWLYDV UHIHUHQWHV j GLYXOJDomR GH YDORU MXVWR H j VHOHomR GDV YLGDV ~WHLV GH SURSULHGDGHV
SDUDLQYHVWLPHQWRGHWHUPLQDomRGHSURYLV}HVSDUDWULEXWRVHRXWUDVVLPLODUHV2VUHVXOWDGRVUHDLV
SRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV
6HomR&±1RWDVH[SOLFDWLYDVUHOHYDQWHVVHOHFLRQDGDV
&DL[DHHTXLYDOHQWHVGHFDL[D- 2VDOGRHPGHGH]HPEURGHpFRPSRVWRSRUUHFXUVRV
HPFRQWDFRUUHQWHQRYDORUGH5 ±5 HDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DQR
PRQWDQWHGH5 ±5 $VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DUHIHUHPVHD
FHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVHTXRWDVGHIXQGRVGHLQYHVWLPHQWRRVTXDLVSRVVXHPOLTXLGH]
LPHGLDWDHWrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
3URSULHGDGHVSDUDLQYHVWLPHQWR
2017
2016
Vida útil
&XVWRGH 'HSUHFLDomR
HVWLPDGD
DTXLVLomR DFXPXODGD /tTXLGR /tTXLGR HPDQRV
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HVHTXLSDPHQWRV
0yYHLVHXWHQVtOLRV
2XWUDV
Adiantamentos
-
2017
2016
6DOGRHPGHMDQHLUR
$TXLVLo}HV
Depreciação
6DOGRHPGHGH]HPEUR
(PDVDTXLVLo}HVUHIHUHPVHDRVJDVWRVFRPDLQVWDODomRGHQRYRUHVWDXUDQWHQRHPSUHendimento.
$ &RPSDQKLD FRP EDVH HP ODXGR GH SHULWR LQGHSHQGHQWH GHWHUPLQRX DV YLGDV ~WHLV XWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DVDQXDLVGHGHSUHFLDomRHFRQVLGHURXYDORUUHVLGXDOGH
5 SDUDDVHGL¿FDo}HVDR¿QDOGHVXDYLGD~WLOHFRQ{PLFD3DUDDHODERUDomRGRODXGRR
DYDOLDGRULQGHSHQGHQWHFRQVLGHURXRSODQHMDPHQWRRSHUDFLRQDOGD&RPSDQKLDSDUDRVSUy[LPRV
H[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDQXWHQomRHXWLOL]DomRGRVLWHQVHOHPHQWRV
GHFRPSDUDomRHWD[DVGHYLYrQFLDGRVEHQV
6HHVVDVSURSULHGDGHVHVWLYHVVHPDYDOLDGDVSHORYDORUMXVWRHVWHVHULDGH5 $&RPSDQKLDHVWDEHOHFHRYDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHPRXVRGHRSHUDo}HV
UHFHQWHVUHDOL]DGDVHQWUHWHUFHLURVFRPSURSULHGDGHVVLPLODUHVDDQiOLVHGHÀX[RVGHFDL[DGHVFRQWDGRVHRVPRGHORVGHSUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDV
pelo mercado.
3DWULP{QLROtTXLGR
D &DSLWDOVRFLDO2FDSLWDOVRFLDOHPGHGH]HPEURGHHVWiUHSUHVHQWDGRSRU
Do}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO ± Do}HV
(PGHDEULOGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRXDUHGXomRGHFDSLWDOVRFLDOQRYDORU
GH 5 DWUDYpV GD GHYROXomR GHVVH PRQWDQWH HP GLQKHLUR DRV DFLRQLVWDV H FRQVHTXHQWH
cancelamento de 2.000.000 de ações.
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUR
OtTXLGR GR H[HUFtFLR H QmR SRGHUi H[FHGHU D GR FDSLWDO VRFLDO$ UHVHUYD OHJDO WHP SRU ¿P
DVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]R
e aumentar o capital.
2017
2016
CNPJ n.º 05.083.405/0001-54
'HPRQVWUDomRGRUHVXOWDGR
([HUFtFLRV¿QGRVHPGHGH]HPEUR
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
2017
2016
5HFHLWDV 1RWD
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
Depreciação e amortização
/XFURRSHUDFLRQDO
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
/XFURDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
/XFUROtTXLGRGRH[HUFtFLR
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGR
FDSLWDOVRFLDOQR¿PGRH[HUFtFLR±5
F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD
/HLGDV6RFLHGDGHVSRU$o}HV'XUDQWHRH[HUFtFLRGHDGLUHWRULDSDJRXGLYLGHQGRV
DQWHFLSDGRVQRPRQWDQWHGH5 ±5 HSURS{VDGLVWULEXLomRGH5
±5 UHSUHVHQWDQGRGLVWULEXLomRLQWHJUDOGRVOXFURVGLVSRQtYHLV2HVWDWXWRGD
&RPSDQKLD DXWRUL]D SUHYLDPHQWH D GLVWULEXLomR GH GLYLGHQGRV FRQIRUPH R SURSRVWR SHOD
administração.
5HFHLWDV
2017
2016
5HFHLWDVGHDOXJXpLV
5HFHLWDVGHVHUYLoRV
2XWUDV
'HGXo}HV±3,6&2),16,66HFDQFHODPHQWRV
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
2017
2016
(QFDUJRVGHVDODVYDJDV
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
6HUYLoRVSUHVWDGRV
,378H)RURGHVDODVYDJDV
0DQXWHQomR
3XEOLFDo}HV
3URODERUH
6DOiULRVHHQFDUJRV
$SRLRDHYHQWRV
Outras
3DUWHVUHODFLRQDGDV$&RPSDQKLDpSDUWHLQWHJUDQWHGHXPJUXSRGHHPSUHVDVGHQRPLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRDUD]RDELOLGDGHGDVVXDV
RSHUDo}HV 1RWD
As contas a pagar a empresa ligada, JCPM Participações e Empreendimentos S.A., no
YDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXHFDEHj&RPSDQKLD
QRFRPSDUWLOKDPHQWRGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDGRJUXSRHFRQ{PLFRQR
qual está inserida.
2 SHVVRDOFKDYH GD DGPLQLVWUDomR HVWi UHSUHVHQWDGR SHORV GLUHWRUHV FXMD UHPXQHUDomR
DQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRSUyODERUHHDRVVDOiULRVHHQFDUJRVQRPRQWDQWHGH5 ±5 2VVDOiULRVHHQFDUJRVVmRDWULEXtGRVj&RPSDQKLDSRU
meio de compartilhamento de despesas.
(PD&RPSDQKLDUHFHEHX5 ±5 UHIHUHQWHDDOXJXHOGHVDODV
FRPHUFLDLVSDUDHPSUHVDVGR*UXSR-&30UHJLVWUDGRVHP³5HFHLWDVGHDOXJXpLV´ 1RWD
9&REHUWXUDGHVHJXURV - A Companhia possui um programa de gerenciamento de riscos
FRPRREMHWLYRGHGHOLPLWDURVULVFRVEXVFDQGRQRPHUFDGRFREHUWXUDVFRPSDWtYHLVFRP
VHXSRUWHHVXDVRSHUDo}HV$VFREHUWXUDVFRQWUDWDGDVQRPRQWDQWHGH5 VmR
FRQVLGHUDGDVVX¿FLHQWHVSHODDGPLQLVWUDomRSDUDFREULUHYHQWXDLVVLQLVWURVFRQVLGHUDQGRD
QDWXUH]DGHVXDDWLYLGDGHRVULVFRVHQYROYLGRVHPVXDVRSHUDo}HVHDRULHQWDomRGHVHXV
consultores de seguros.
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
&DL[DHHTXLYDOHQWHVGHFDL[D&DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGLQKHLURem
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2017
2016
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
/XFURDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO
Ajustes de
'HSUHFLDomRHDPRUWL]DomR
-XURVVREUHGHSyVLWRVMXGLFLDLV
9DULDo}HVQRVDWLYRVHSDVVLYRV
2XWURVDWLYRV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
6DOiULRVHHQFDUJRVVRFLDLV
Tributos a pagar
&DL[DJHUDGRSHODVRSHUDo}HV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
)OX[RVGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWRV
'HSyVLWRVMXGLFLDLVHIHWXDGRV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWRV
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
5HGXomRGHFDSLWDO
'LYLGHQGRVSDJRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGH¿QDQFLDPHQWRV
$XPHQWR UHGXomR OtTXLGRGHFDL[DHHTXLYDOHQWHVGHFDL[a
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&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
FDL[DGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV ¿QDQFHLURV $ &RPSDQKLD FODVVL¿FD VHXV DWLYRV ¿QDQFHLURV FRPR
³HPSUpVWLPRV H UHFHEtYHLV´ RV TXDLV VmR DWLYRV ¿QDQFHLURV QmR GHULYDWLYRV FRP
SDJDPHQWRV¿[RVRXGHWHUPLQiYHLVQmRFRWDGRVHPXPPHUFDGRDWLYRHVmRDSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUD
PHVHV DSyV D GDWD GH HPLVVmR GR EDODQoR HVWHV VmR FODVVL¿FDGRV QR DWLYR
QmRFLUFXODQWH 2VUHFHEtYHLVFRPSUHHQGHPDSOLFDo}HV¿QDQFHLUDVRXWURVDWLYRVH
GHSyVLWRVMXGLFLDLV
10.3URSULHGDGHVSDUDLQYHVWLPHQWR$&RPSDQKLDpSURSULHWiULDGHXPHGLItFLRGHHVFULWyULRVPDQWLGRSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R2LPyYHO
QmR p RFXSDGR SHOD &RPSDQKLD H HVWi GHPRQVWUDGR DR FXVWR GH DTXLVLomR RX
FRQVWUXomR GHGX]LGR GD GHSUHFLDomR DFXPXODGD FDOFXODGD SHOR PpWRGR OLQHDU
SHODVYLGDV~WHLVHVWLPDGDVPHQFLRQDGDVQD1RWD
&RQWDVDSDJDU - As contas a pagar são obrigações a pagar por bens ou serYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmRLQLFLDOPHQWH
UHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1DSUiWLFD
VmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
$SXUDomR GR UHVXOWDGR $ &RPSDQKLD UHFRQKHFH D UHFHLWD TXDQGR L R
YDORUGDUHFHLWDSRGHVHUPHQVXUDGRFRPVHJXUDQoD LL pSURYiYHOTXHEHQHItFLRV
HFRQ{PLFRV IXWXURV ÀXDP SDUD D &RPSDQKLD H LLL TXDQGR FULWpULRV HVSHFt¿FRV
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GHVFULomRDVHJXLU
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UHFHELGDVRTXHQmRGLYHUJHVXEVWDQFLDOPHQWHGDSUiWLFDFRQWiELODGRWDGDQR
%UDVLOTXHGHWHUPLQDPTXHGHYHPVHUUHFRQKHFLGDVSHORPpWRGROLQHDUQDGHPRQVWUDomRGRUHVXOWDGRGXUDQWHRSHUtRGRFRQWUDWXDO H
$VUHFHLWDVGHHVWDFLRQDPHQWRVmRUHFRQKHFLGDVSHODFRQWUDSUHVWDomRUHFHELGD
RXDUHFHEHUHPGHFRUUrQFLDGRVVHUYLoRVSUHVWDGRV
$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRV UHODWLYRV j SDUFHOD GR XVR GD LQIUDHVWUXWXUD DGPLQLVWUDWLYD PDQWLGD SHOR
*UXSR-&30 1RWD DJDVWRVUHODFLRQDGRVjHVWUXWXUDPDQWLGDQRHPSUHHQGLmento para gerenciamento e monitoramento do processo de arrecadação de aluJXpLVHHVWDFLRQDPHQWRDOpPGHRXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomR
GDVDWLYLGDGHVGD&RPSDQKLDHHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD
$UHFHLWD¿QDQFHLUDpUHFRQKHFLGDFRQIRUPHRSUD]RGHFRUULGRSHORUHJLPHGHFRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
2V HQFDUJRV GR LPSRVWR GH UHQGD H GD FRQWULEXLomR VRFLDO IRUDP GHWHUPLQDGRV
FRPEDVHQROXFURSUHVXPLGRjVDOtTXRWDVDSOLFiYHLV
5HODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDVGHPRQVWUDo}HV¿QDQFHLUDV
Aos Administradores e Acionistas
JCPM Trade Center S.A.
Opinião
E[DPLQDPRV DV GHPRQVWUDo}HV ¿QDQFHLUDV GR -&30 7UDGH &HQWHU 6$ ³&RPSDQKLD´ TXH FRPSUHHQGHP R EDODQoR SDWULPRQLDO HP GH GH]HPEUR GH H DV
UHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRV
ÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDEHPFRPRDVFRUUHVSRQGHQWHVQRWDV
H[SOLFDWLYDVLQFOXLQGRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
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-&307UDGH&HQWHU6$HPGHGH]HPEURGHRGHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGRFRPDV
práticas contábeis adotadas no Brasil.
Base para opinião
1RVVDDXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGH
DXGLWRULD1RVVDVUHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRPWDLVQRUPDVHVWmRGHVFULWDV
QDVHomRDVHJXLULQWLWXODGD³5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV¿QDQFHLUDV´6RPRVLQGHSHQGHQWHVHPUHODomRj&RPSDQKLDGHDFRUGRFRPRV
SULQFtSLRVpWLFRVUHOHYDQWHVSUHYLVWRVQR&yGLJRGHeWLFD3UR¿VVLRQDOGR&RQWDGRUHQDV
QRUPDV SUR¿VVLRQDLV HPLWLGDV SHOR &RQVHOKR )HGHUDO GH &RQWDELOLGDGH H FXPSULPRV
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DIRETORIA
João Carlos Paes Mendonça - Diretor Presidente
Reginaldo Paes Mendonça - Diretor Vice-Presidente
Jaime de Queiroz Lima Filho - Diretor Vice-Presidente
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(99922)
Recife, 6 de março de 2018