DOEPE 14/03/2018 - Pág. 22 - Poder Executivo - Diário Oficial do Estado de Pernambuco
22 - Ano XCV• NÀ 47
Diário Oficial do Estado de Pernambuco - Poder Executivo
RIOMAR SHOPPING ARACAJU S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutáULDVVXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRVH[HUFtFLRVHQFHUUDGRVHP
31 de dezembro de 2017 e de 2016 e relatório do auditor independente.
Balanço patrimonial em 31 de dezembro - Em milhares de reais
$WLYR
2017
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
4.314
&RQWDVDUHFHEHU 1RWD
'LYLGHQGRVDUHFHEHU 1RWD
9DORUHVDUHVWLWXLU 1RWD
2XWURVDWLYRV
19
6.520
1mRFLUFXODQWH
,QYHVWLPHQWRV 1RWD
Propriedades para
LQYHVWLPHQWR 1RWD
,QWDQJtYHO
'LIHULGR 1RWD
7RWDOGRDWLYR
2016
163.017
56
163.096
169.616
21.610
17
22.405
3DVVLYRHSDWULP{QLROtTXLGR
Circulante
Fornecedores
)LQDQFLDPHQWRV 1RWD
Contas a pagar a empresa
OLJDGD 1RWD
Salários e encargos
Tributos a pagar
1mRFLUFXODQWH
)LQDQFLDPHQWRV 1RWD
3DWULP{QLROtTXLGR 1RWD
Capital social
5HVHUYDGHOXFURV
113.038
130
113.192 7RWDOGRSDVVLYRHGR
135.597 SDWULP{QLROtTXLGR
2017
2016
1.823
2.991
159
1.095
9.721
49.472
67.805
42.618
110.423
215
1.220
7.188
32.951
67.805
27.653
95.458
169.616 135.597
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR(PPLOKDUHVGHUHDLV
Capital 5HVHUYDGHOXFURV
/XFURV
VRFLDO /HJDO Retenção DFXPXODGRV
Total
Em 1º de janeiro de 2016
33.805
3.379
21.937
59.121
$XPHQWRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
-
Em 31 de dezembro de 2016
67.805
4.446
23.207
95.458
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
-
5.444
37.174
110.423
Em 31 de dezembro de 2017
67.805
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
6HomR$±,QIRUPDo}HVJHUDis
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participação societária em outras sociedades.
$&RPSDQKLDpSURSULHWiULDGRHPSUHHQGLPHQWR6KRSSLQJ5LRPDUORFDOL]DGRHP$UDFDMX±6(
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLD HP
de março de 2018.
1.2. Base de preparação $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDV
FRQWiEHLVDGRWDGDVQR%UDVLOLQFOXLQGRRVSURQXQFLDPHQWRVHPLWLGRVSHOR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGPLQLVtração na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLV
IRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQDQRWD.
(PIXQomRGHQmRKDYHURXWURVUHVXOWDGRVDEUDQJHQWHVQRVH[HUFtFLRV¿QGRVHPGHGH]HPEUR
de 2017 e de 2016, a Companhia não está apresentando a demonstração do resultado abrangenWHQHVWDVGHPRQVWUDo}HV¿QDQFHLUDV
$&RPSDQKLDQmRDSUHVHQWDDVGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDVYLVWRTXHDVXDFRQWURODGRUD¿QDOGLVSRQLELOL]DDRS~EOLFRVXDVGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDVHPFRQIRUPLGDGHFRPRV3URQXQFLDPHQWRV7pFQLFRVGR&3&
1RUPDVDOWHUDo}HVHLQWHUSUHWDo}HV(PGHMDQHLURGHSDVVDUDPDYLJRUDUDV
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DGPLQLVWUDomRDYDOLRXDVDOWHUDo}HVWUD]LGDVSRUHVVDVQRUPDVHFRQFOXLXTXHQmRKiLPSDFWRV
decorrentes de sua aplicação.
6HomR%±5LVFRV
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV$VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLV
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H[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
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HWDPEpPRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQRSURFHVVRGH
DSOLFDomRGDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDVUHIHUHQWHVjGLYXOJDomRGHYDORUMXVWRHjVHOHomRGDVYLGDV~WHLVGHSURSULHGDGHV
SDUDLQYHVWLPHQWRDPRUWL]DomRGHLQWDQJtYHLVGHWHUPLQDomRGHSURYLV}HVSDUDWULEXWRVHRXWUDV
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3. &DL[DHHTXLYDOHQWHVGHFDL[D2VDOGRHPGHGH]HPEURGHpFRPSRVWRSRU5
UHODWLYRDUHFXUVRVHPFRQWDFRUUHQWH ±5 HSRU5HPDSOLFDo}HV¿QDQFHLUDV
HPUHQGD¿[D 5 $VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DUHIHUHPVHDFHUWL¿FDGRV GH GHSyVLWRV EDQFiULRV H TXRWDV GH IXQGRV GH LQYHVWLPHQWR RV TXDLV SRVVXHP OLTXLGH]
LPHGLDWDHWrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
,QYHVWLPHQWRV
2017
2016
Riomar
$UDFDMX
$UDFDMX
Adm. (a) 3DUNLQJ E
Total
Total
,QIRUPDo}HVVREUHDVLQYHVWLGDV
4XDQWLGDGHGHTXRWDVSRVVXtGDV
Participação no capital - %
0,01
99,99
Capital social
100
20
3DWULP{QLROtTXLGR
/XFUROtTXLGRGRH[HUFtFLR
0RYLPHQWDomRGRVLQYHVWLPHQWRV
Saldo em 1º de janeiro
20
20
20
(TXLYDOrQFLDSDWULPRQLDO
'LYLGHQGRVUHFHELGRV
'LYLGHQGRVDUHFHEHU
-
20
20
20
Saldo em 31 de dezembro
-
'HPRQVWUDomRGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEUR
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
2017
2016
5HFHLWDV 1RWD
29.582 27.885
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
2XWUDVUHFHLWDV GHVSHVDV OtTXLGDV
15
/XFURRSHUDFLRQDO
19.677 20.795
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO 1RWD
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
(QFDUJRVGH¿QDQFLDPHQWRV 1RWD
2XWUDVGHVSHVDV¿QDQFHLUDV
/XFURDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
23.695 25.328
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
/XFUROtTXLGRGRH[HUFtFLR
19.965 21.337
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV 67.805 67.805
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDOVRFLDO
QR¿PGRH[HUFtFLR±5
294,45 314,68
2V YDORUHV DFLPD UHSUHVHQWDP D ÈUHD %UXWD /RFiYHO ±$%/ FRUUHVSRQGHQWH DR HPSUHHQdimento Shopping Riomar, localizado em Aracaju-SE. As aquisições estão representadas
pelos gastos com a ampliação do empreendimento, cuja inauguração ocorreu em outubro
de 2017.
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DVDQXDLVGHGHSUHFLDomRHVWmR
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RVSUy[LPRVH[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDQXWHQomRHXWLOL]DomRGRV
LWHQVHOHPHQWRVGHFRPSDUDomRHWD[DVGHYLYrQFLDGRVEHQV
6HHVVDVSURSULHGDGHVHVWLYHVVHPDYDOLDGDVSHORYDORUMXVWRHVWHVHULDGH5 $
&RPSDQKLDHVWDEHOHFHRYDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHPRXVRGH
operações recentes realizadas entre terceiros com propriedades similares, a análise de moGHORVGHSUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDVSHORPHUFDGR
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WHQGRHPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWRGDDGPLQLVWUDomRGHTXHRPHUFDGRDVVLP
DYDOLDHVVHVWLSRVGHSURSULHGDGHVHPHYHQWXDLVQHJRFLDo}HV
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Amortização &DUrQFLD HIHWLYRV
,QLFLDO
2017
2016
27/06/2008
84 meses 24 meses
8,08% a.a.
Jul/10
1.258
20/08/2014
108 meses 36 meses
7,00% a.a.
Set/17 56.556
34.952
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55.975
35.597
0HQRVSDUFHODDSUHVHQWDGDQRSDVVLYRFLUFXODQWH
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49.472
32.951
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3
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(P D &RPSDQKLD LQFRUUHX HP MXURV GRV UHIHULGRV ¿QDQFLDPHQWRV QR PRQWDQWH GH
5 ±5 GRVTXDLV D 5 ±5 IRUDPFDSLWDOL]DGRV
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UHJLVWUDGRVFRPRGHVSHVD¿QDQFHLUDQRUHVXOWDGRGRH[HUFtFLR
2VPRQWDQWHVUHJLVWUDGRVQRSDVVLYRQmRFLUFXODQWHWrPDVHJXLQWHFRPSRVLomRSRUDQRGH
YHQFLPHQWR
2017
2016
2018
3.808
2019
6.402
3.808
2020
6.417
3.808
A partir de 2021
36.653
21.527
49.472
32.951
3DWULP{QLROtTXLGR
(a) CaSLWDOVRFLDO - O capital social em 31 de dezembro de 2017 e 2016, totalmente subscrito
H LQWHJUDOL]DGR HVWi UHSUHVHQWDGR SRU Do}HV RUGLQiULDV QRPLQDWLYDV VHP YDORU
nominal.
(P GH DJRVWR GH D DVVHPEOHLD GH DFLRQLVWDV KDYLD DSURYDGR D VXEVFULomR GH
QRYDVDo}HVRUGLQiULDVDVTXDLVVyIRUDPLQWHJUDOL]DGDVSHORVDFLRQLVWDVGXUDQWH
RH[HUFtFLRGHRTXHUHSUHVHQWRXDXPHQWRGH5
(PGHGH]HPEURGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRXDXPHQWRGHFDSLWDOQRPRQWDQWHGH5FRPUHFXUVRVDGLDQWDGRVSHORVDFLRQLVWDVWHQGRVLGRHPLWLGDV
QRYDVDo}HV
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGR
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¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDU
SUHMXt]RHDXPHQWDURFDSLWDO
$DGPLQLVWUDomRSURS{VDGHVWLQDomRGRVDOGRUHPDQHVFHQWHGROXFUROtTXLGRGRH[HUFtFLRQR
PRQWDQWHGH5 ±5 SDUDUHVHUYDGHUHWHQomRGHOXFURVXPDYH]TXH
VHUmRXWLOL]DGRVSDUDDWHQGHULQYHVWLPHQWRVGHFDSLWDOSUySULRHDPRUWL]DomRGH¿QDQFLDPHQWRV$FRQVWLWXLomRGDUHVHUYDHPIRLDSURYDGDHPDVVHPEOHLDGHDFLRQLVWDVUHDOL]DGDHP
25 de abril de 2017 e a constituição em 2017 será deliberada oportunamente em assembleia
GHDFLRQLVWDVTXHDSURYDUiDVGHPRQVWUDo}HV¿QDQFHLUDVGHVWHH[HUFtFLR
F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHVSRU$o}HV'XUDQWHRH[HUFtFLRGHDGLUHWRULDDQWHFLSRXGLYLGHQGRVQRPRQWDQWH
GH5 ±5 2HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomR
GHGLYLGHQGRVFRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR
5HFHLWDV
2017
2016
(a) $UDFDMX$GPLQLVWUDGRUDGH6KRSSLQJ&HQWHU/WGD±FROLJDGDTXHWHPFRPRREMHWRVRFLDODDG5HFHLWDVGHDOXJXpLV
PLQLVWUDomRHDJHVWmRGHFRQGRPtQLRVSRUFRQWDGHWHUFHLURVHDH[SORUDomRGHHVWDFLRQDPHQWRV
5HFHLWDVGH³5HV6SHUDWD´
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Outras receitas
134
274
(b) 5LRPDU$UDFDMX3DUNLQJ/WGD±FRQWURODGDTXHWHPFRPRREMHWRVRFLDODH[SORUDomRGRHVWD'HGXo}HV±3,6H&2),16
FLRQDPHQWRURWDWLYRGHYHtFXORVQR6KRSSLQJ5LRPDU$UDFDMX
27.885
29.582
53URSULHGDGHVSDUDLQYHVWLPHQWR
2017
2016
Vida útil
&XVWRGH 'HSUHFLDomR
HVWLPDGD 'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
2017
2016
DTXLVLomR DFXPXODGD /tTXLGR /tTXLGR (em anos)
*DVWRVFRPDHVWUXWXUDGR6KRSSLQJ5LRPDU
Terrenos
5.838
5.838
5.836
(GL¿FDo}HV
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
,QVWDODo}HVHHTXLSDPHQWRV
6HUYLoRVSUHVWDGRV
Outras
0yYHLVHXWHQVtOLRV
2XWUDV
Adiantamentos
2.353
3DUWHVUHODFLRQDGDV$&RPSDQKLDpSDUWHLQWHJUDQWHGHXPJUXSRGHHPSUHVDVGHQRObras em andamento
60.461
PLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDO
163.017 113.038
184.949
HDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRDUD]RDELOLGDGHGDVVXDVRSHUDo}HV 1RWD
2017
2016
$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$QRYDSaldo em 1º de janeiro
113.038
57.055
ORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXHFDEHj&RPSDQKLDQR
Aquisições
50.766
56.974
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-XURVGH¿QDQFLDPHQWRVFDSLWDOL]DGRV
Depreciação
está inserida.
Saldo em 31 de dezembro
163.017 113.038
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVentado pelos diretores, cuja remuneração paga
Recife, 14 de março de 2018
CNPJ n.º 08.476.801/0001-30
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2017
2016
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
/XFURDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO 23.695
25.328
Ajustes de
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO
Depreciação e amortização
3.623
2.736
(QFDUJRVGH¿QDQFLDPHQWRV
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHU
9DORUHVDUHVWLWXLU
2XWURVDWLYRV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
6DOiULRVHHQFDUJRV
Tributos a pagar
270
&DL[DJHUDGRSHODVRSHUDo}HV
23.140
28.002
-XURVSDJRV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
15.950
22.491
)OX[RVGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
'LYLGHQGRVUHFHELGRV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR
$TXLVLo}HVGHLQWDQJtYHLV
-
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/LEHUDomRGH¿QDQFLDPHQWRV
$PRUWL]DomRGH¿QDQFLDPHQWRV
&XVWRVGH¿QDQFLDPHQWRVDDPRUWL]DU
Integralização de capital pelos acionistas
34.000
'LYLGHQGRVSDJRV
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGH¿QDQFLDPHQWR 15.375
24.111
5HGXomROtTXLGDGHFDL[DHHTXLYDOHQWHVGHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR
21.610
28.410
21.610
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
4.314
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GH5 ±5 2VVDOiULRVHHQFDUJRVVmRDWULEXtGRVj&RPSDQKLDSRU
meio de compartilhamento de despesas.
&REHUWXUDGHVHJXURV - A contratação do seguro está sob a responsabilidade
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FRPSDWtYHLVFRPRSRUWHGRHPSUHHQGLPHQWR$VFREHUWXUDVFRQWUDWDGDVQRPRQWDQWHGH5 VmRFRQVLGHUDGDVVX¿FLHQWHVSHODDGPLQLVWUDomRSDUDFREULU
HYHQWXDLVVLQLVWURVFRQVLGHUDQGRDQDWXUH]DGHVXDDWLYLGDGHRVULVFRVHQYROYLGRV
em suas operações e a orientação de seus consultores de seguros.
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5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
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RULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
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6mR DSUHVHQWDGRV QR DWLYR FLUFXODQWH H[FHWR DTXHOHV FRP SUD]R GH YHQFLPHQWR
VXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQR
DWLYRQmRFLUFXODQWH 2VUHFHEtYHLVFRPSUHHQGHPDSOLFDo}HV¿QDQFHLUDVFRQWDVD
UHFHEHUYDORUHVDUHVWLWXLUHRXWURVDWLYRV
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WHUFHLURVGXUDQWHDDPSOLDomRGRHPSUHHQGLPHQWRRVTXDLVFRQIRUPHGH¿QLo}HV
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UHDOL]DUHVVHDWLYRDWpR¿QDOGH
&RQWDVDUHFHEHU - As contas a receber são, inicialmente, reconhecidas pelo
YDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGR
PpWRGRGDWD[DHIHWLYDGHMXURVPHQRVDSURYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD(VWmRUHSUHVHQWDGDVSRUDOXJXpLVUHFHELGRVSHOR&RQGRPtQLRGR6KRSSLQJ
Riomar, os quais foram repassados para a Companhia em janeiro de 2018.
,QYHVWLPHQWRV2VLQYHVWLPHQWRVHPFROLJDGDHFRQWURODGDVmRUHJLVWUDGRVH
DYDOLDGRVSHORPpWRGRGHHTXLYDOrQFLDSDWULPRQLDO
3URSULHGDGHV SDUD LQYHVWLPHQWR $ &RPSDQKLD p SURSULHWiULD GH HPSUHHQGLPHQWRPDQWLGRSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R2LPyYHOQmRp
ocupado pela Companhia e está demonstrado ao custo de aquisição ou construção,
GHGX]LGR GD GHSUHFLDomR DFXPXODGD FDOFXODGD SHOR PpWRGR OLQHDU SHODV YLGDV
~WHLVHVWLPDGDVPHQFLRQDGDVQD1RWD
'LIHULGR5HIHUHVHDJDVWRVGLYHUVRVLQFRUULGRVGXUDQWHDIDVHSUpRSHUDFLRQDOGDH[SDQVmRGRHPSUHHQGLPHQWR6KRSSLQJ5LRPDUHHVWiGHPRQVWUDGRDRFXVto, deduzido da amortização acumulada, pelo prazo de 10 anos, a partir da data em
TXHRVEHQHItFLRVFRPHoDUDPDVHUJHUDGRV(PDDPRUWL]DomRUHJLVWUDGDQR
UHVXOWDGRGRH[HUFtFLRIRLGH5 ±5 'HDFRUGRD/HLQ
D &RPSDQKLD RSWRX SRU PDQWHU RV VDOGRV GR DWLYR GLIHULGR H[LVWHQWHV HP GH
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GREDODQoR HVWDVVmRFODVVL¿FDGDVQRSDVVLYRQmRFLUFXODQWH
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LQFOXtGRVFRPRFXVWRGDVSURSULHGDGHVSDUDLQYHVWLPHQWRDWpRPRPHQWRHPTXH
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FRPRGHVSHVDV¿QDQFHLUDVQRUHVXOWDGRGRH[HUFtFLR
&RQWDV D SDJDU - As contas a pagar são obrigações a pagar por bens ou
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UHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1DSUiWLFD
VmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
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GDUHFHLWDSRGHVHUPHQVXUDGRFRPVHJXUDQoD LL pSURYiYHOTXHEHQHItFLRVHFRQ{PLFRVIXWXURVÀXDPSDUDD&RPSDQKLD H LLL TXDQGRFULWpULRVHVSHFt¿FRVWLYHUHPVLGR
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$VUHFHLWDVGHDOXJXpLVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXHQmR
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GXUDQWHRSHUtRGRFRQWUDWXDO H
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$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGRXVRGDLQIUDHVWUXWXUDDGPLQLVWUDWLYDPDQWLGDSHOR*UXSR-&30 1RWD DJDVWRVUHODFLRQDGRVjHVWUXWXUDPDQWLGDQRHPSUHHQGLPHQWR
SDUD JHUHQFLDPHQWR H PRQLWRUDPHQWR GR SURFHVVR GH DUUHFDGDomR GH DOXJXpLV
DOpPGHRXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHVGD&RPSDQKLDHHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD
$UHFHLWD¿QDQFHLUDpUHFRQKHFLGDFRQIRUPHRSUD]RGHFRUULGRSHORUHJLPHGHFRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
Os encargos do imposto de renda e da contribuição social foram determinados com
EDVHQROXFURSUHVXPLGRjVDOtTXRWDVDSOLFiYHLV
CONTINUA