DOEPE 05/04/2018 - Pág. 26 - Poder Executivo - Diário Oficial do Estado de Pernambuco
26 - Ano XCV• NÀ 61
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 5 de abril de 2018
NE300 PARTICIPAÇÕES S.A.
CNPJ 11.341.581/0001-41
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias, submete-
Demonstração do resultado
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([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHV
Balanço patrimonial em 31 de dezembro - Em milhares de reais
Ativo
2017
2016
2017
2016
Circulante
5HVXOWDGRGDHTXLYDOrQFLDSDWULPRQLDO
)RUQHFHGRUHV
Contas a pagar a empresa
7ULEXWRVDUHFXSHUDU 1RWD
OLJDGD 1RWD
Tributos a pagar
5HYHUVmRGHSURYLVmRSDUD
FRQWLQJrQFLDV
7ULEXWRVDSDJDU 1RWD
3URYLVmRSDUDFRQWLQJrQFLDV 1RWD
Lucro operacional
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
Lucro antes do imposto de renda e
-
2XWURVDWLYRV
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
da contribuição social
,QYHVWLPHQWRV 1RWD
5HVHUYDGHOXFURV
,PSRVWRGHUHQGD 1RWD
Lucro líquido do exercício
FDSLWDOVRFLDOQR¿PGRH[HUFtFLR±5
7RWDOGRDWLYR
Não circulante
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
Não circulante
$GLDQWDPHQWRSDUDDXPHQWRGHFDSLWDO
'HSyVLWRVMXGLFLDLV 1RWD
2016
societárias (Nota 5)
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
'LYLGHQGRVDUHFHEHU 1RWD
5HDOL]iYHODORQJRSUD]R
2017
Resultado de participações
Passivo e patrimônio líquido
Circulante
de reais, exceto quando indicado de outra forma
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
Em 1º de janeiro de 2016
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
Em 31 de dezembro de 2016
5HGXomRGHFDSLWDO 1RWD D
Reserva de lucros
social
Legal
Retenção
acumulados
Total
-
75.726
-
Em 31 de dezembro de 2017
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
Seção A – Informações gerais
1.1. Contexto operacional - $ 1( 3$57,&,3$d®(6 6$
³&RPSDQKLD´ p XPD VRFLHGDGH DQ{QLPD GH FDSLWDO IHFKDGR
FRQVWLWXtGDHP5HFLIHHWHPFRPRREMHWLYRDSDUWLFLSDomRVRFLHtária em outras sociedades e empreendimentos empresariais,
DVVLP FRPR R LQYHVWLPHQWR D DGPLQLVWUDomR H D ORFDomR GH
EHQVPyYHLVHLPyYHLV
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1.2. Base de preparação $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDP
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LQFOXLQGRRVSURQXQFLDPHQWRVHPLWLGRVSHOR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HV
UHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWH
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$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDV GHPRQVWUDo}HV ¿QDQFHLUDV DV TXDLV IRUDP DSOLFDGDV GH
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H[HUFtFLRV ¿QGRV HP GH GH]HPEUR GH H GH D
Companhia não está apresentando a demonstração do resultaGRDEUDQJHQWHQHVWDVGHPRQVWUDo}HV¿QDQFHLUDV
1.3. Normas, alterações e interpretações - (PGHMDQHLUR
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)LQDQFHLURVH&3&±5HFHLWDVGH&RQWUDWRVFRP&OLHQWHV$
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'HPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDV(PD
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GD UHGXomR GH FDSLWDO DSURYDGD HP DVVHPEOHLD GH DFLRQLVWDV
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Seção B – Riscos
2. Estimativas e julgamentos contábeis críticos - $VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWHDYDOLDGRV
H EDVHLDPVH QD H[SHULrQFLD KLVWyULFD H HP RXWURV IDWRUHV LQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLV
para as circunstâncias.
$ SUHSDUDomR GH GHPRQVWUDo}HV ¿QDQFHLUDV UHTXHU R XVR GH
FHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHRH[HUFtFLRGHMXOJDPHQto por parte da administração da Companhia no processo de
DSOLFDomRGDVSROtWLFDVFRQWiEHLVGD&RPSDQKLD$VGHPRQVWUDo}HV ¿QDQFHLUDV GD &RPSDQKLD LQFOXHP SRUWDQWR HVWLPDWLYDV
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Seção C – Notas explicativas relevantes selecionadas
3. Caixa e equivalentes de caixa2VDOGRHPGHGH]HPEUR
GHpFRPSRVWRSRU5 ±5 UHODWLYRDUHFXUVRVHPFRQWDFRUUHQWHHSRU5 ±5 HP
DSOLFDo}HV ¿QDQFHLUDV HP UHQGD ¿[D$V DSOLFDo}HV HP UHQGD
¿[DUHIHUHPVHDFHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVHTXRWDV
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HWrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
4. Depósitos judiciais 7HQGR HP YLVWD R TXHVWLRQDPHQWR
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GHWHUPLQDGRV WULEXWRV H FRPR FRQVHTXrQFLD GH TXHVW}HV WUDEDOKLVWDVD&RPSDQKLDDMXL]RXDo}HVHHIHWXRXGHSyVLWRVHP
MXt]R GRV YDORUHV TXHVWLRQDGRV7DLV GHSyVLWRV VmR FRUUHVSRQGLGRV SRU SURYLVmR SDUD FRQWLQJrQFLDV QRV FDVRV HP TXH DV
SHUGDVVmRFRQVLGHUDGDVSURYiYHLVSHORVDVVHVVRUHVMXUtGLFRV
GD&RPSDQKLD 1RWD RXSRUWULEXWRVDSDJDUQRSDVVLYRQmR
FLUFXODQWH 1RWD
2017
2016
&DXVDVWUDEDOKLVWDV
&DXVDVWULEXWiULDV
3,6H&R¿QV±DODUJDPHQWRGDEDVHGHFiOFXOR
5. Investimentos em controlada e coligadas
(a) Informações sobre a controlada e as coligadas
Lucro líquido
(prejuízo) do
exercício
2017
2016
Participação - %
2017
2016
Controlada:
1(,QYHVWLPHQWR,PRELOLiULR6$
Coligadas:
(GLWRUD-RUQDOGR&RPPHUFLR6$
79H5iGLR-RUQDOGR&RPPHUFLR/WGD
'LIXVRUDVGH3HUQDPEXFR/WGD
5iGLR-&)0/WGD
-&307UDGH&HQWHU6$
6DOYDGRU6KRSSLQJ6$
9066(PSUHHQGLPHQWR,PRELOLiULR63(6$
&\UHOD-&30(PSUHHQGLPHQWR,PRELOLiULR63(6$
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKDUHV
Lucros
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
/XFUROtTXLGRSRUORWHGHPLODo}HVGR
Demonstração das mutações do patrimônio líquido - Em milhares de reais
Capital
&RQWULEXLomRVRFLDO 1RWD
Patrimônio líquido
2017
2016
Investimento
2017
2016
-
&ROLJDGDVFRQVWLWXtGDVHPFRPRREMHWRVRFLDOH[FOXVLYRGHGHVHQYROYLPHQWRHLQFRUSRUDomRGHHPSUHHQGLPHQWRVLPRELOLiULRVHP
6DOYDGRU±%$HHP5HFLIH±3(FRQVWUXtGRVHPDWLYRVGR*UXSRTXHIRUDPLQWHJUDOL]DGRVQHVVDVFROLJDGDVSRUVHXVYDORUHVFRQWiEHLV
PHGLDQWHHPLVVmRGHDomRSUHIHUHQFLDO~QLFDHPFDGDLQYHVWLGD(VVDVDo}HVGmRGLUHLWRDGLYLGHQGRVSUHIHUHQFLDLVFDOFXODGRVGHIRUPD
GLIHUHQFLDGDFRPEDVHQRIDWXUDPHQWROtTXLGRGRVHPSUHHQGLPHQWRV2SUD]RGHGXUDomRGDVLQYHVWLGDVpRQHFHVViULRSDUDTXHVHMDP
UHDOL]DGRVHFRPHUFLDOL]DGRVRVUHIHULGRVHPSUHHQGLPHQWRV
&RPH[FHomRGRPHQFLRQDGRDFLPDDVDo}HVPDQWLGDVHPFROLJDGDVVmRUHSUHVHQWDGDVSRUDo}HVRUGLQiULDVQRFDVRGHVRFLHGDGHV
SRUDo}HVHSRUTXRWDVUHSUHVHQWDWLYDVGRFDSLWDOGDVVRFLHGDGHVSRUTXRWDVGHUHVSRQVDELOLGDGHOLPLWDGD
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2017
2016
Fluxos de caixa das atividades operacionais
Lucro antes do imposto de renda e da contribuição social
$MXVWHV
5HVXOWDGRGDHTXLYDOrQFLDSDWULPRQLDO
-XURVVREUHWULEXWRVDUHFXSHUDUHGHSyVLWRVMXGLFLDLV
5HYHUVmRGHSURYLVmRSDUDFRQWLQJrQFLDV
9DULDo}HVQRVDWLYRVHSDVVLYRV
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
Tributos a pagar
Caixa gerado pelas operações
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOSDJRV
Caixa líquido gerado pelas atividades operacionais
Fluxos de caixa das atividades de investimentos
,QWHJUDOL]DomRGHFDSLWDOHPFROLJDGDV
$diantamento para futuro aumento de capital em coligadas
5HGXomRGHFDSLWDOGHFROLJDGD
'LYLGHQGRVHMXURVVREUHFDSLWDOSUySULRUHFHELGRV
Caixa líquido gerado pelas atividades de investimentos
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWRV
5HGXomRGHFDSLWDOHPGLQKHLUR
'LYLGHQGRVSDJRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGH¿QDQFLDPHQWRV
Aumento (redução) líquido de caixa e equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
(b) Movimentação
Saldo
inicial
Controlada – 2017
1(,QYHVWLPHQWR,PRELOLiULR6$ 1RWD D
Coligadas – 2017
(GLWRUD-RUQDOGR&RPPHUFLR6$
79H5iGLR-RUQDOGR&RPPHUFLR/WGD
'LIXVRUDVGH3HUQDPEXFR/WGD
5iGLR-&)0/WGD
-&307UDGH&HQWHU6$
6DOYDGRU6KRSSLQJ6$
9066(PSUHHQGLPHQWR,PRELOLiULR63(6$
&\UHOD-&30(PSUHHQGLPHQWR,PRELOLiULR63(6$
Total coligadas – 2017
Total controlada e coligadas – 2017
Total controlada – 2016
Total coligadas – 2016
Total controlada e coligadas – 2016
6. Tributos a pagar – passivo não circulante - Referem-se
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WD[D6(/,&HFRUUHVSRQGLGRVSRUGHSyVLWRVMXGLFLDLV 1RWD
UHJLVWUDGRVQRDWLYRQmRFLUFXODQWH
7. Provisão para contingências
2017
2016
7UDEDOKLVWDV
Tributárias
)RUDP FRQVWLWXtGDV SURYLV}HV SDUD DV SHUGDV FRQVLGHUDGDV
SURYiYHLVSHORVDVVHVVRUHVMXUtGLFRVGD&RPSDQKLD
8. Patrimônio líquido
(a) Capital social2FDSLWDOVRFLDOVXEVFULWRHLQWHJUDOL]DGR
HPGHGH]HPEURGHHVWiUHSUHVHQWDGRSRU
Do}HVRUGLQiULDVQRPLQDWLYDV Do}HV VHP
YDORUQRPLQDO
EPGHPDLRGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRX
UHGXomRGRFDSLWDOVRFLDOQRPRQWDQWHGH5 UHSUHVHQWDGDSHORFDQFHODPHQWRGH Do}HVRUGLQiULDVQRPLQDWLYDV PHGLDQWH SDJDPHQWR DRV DFLRQLVWDV HP GLQKHLUR QR
PRQWDQWHGH5 HWUDQVIHUrQFLDGDVDo}HVGDHPSUHVD
FRQWURODGD 1( ,QYHVWLPHQWR ,PRELOLiULR 6$ QR PRQWDQWH
GH5
(b) Reserva de lucros$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRH
QmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDO
WHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDU
o capital.
(P D DGPLQLVWUDomR SURS{V D UHDOL]DomR GD UHVHUYD GH
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UHFXUVRVQDGLVWULEXLomRGHGLYLGHQGRVDRVDFLRQLVWDV$UHDOL]DomRGDUHVHUYDHPIRLDSURYDGDHPDVVHPEOHLDGHDFLRQLVWDVUHDOL]DGDHPGHPDLRGH.
(PDDGPLQLVWUDomRSURS{VDGHVWLQDomRGRVDOGRUHPDQHVFHQWH GR OXFUR OtTXLGR GR H[HUFtFLR QR PRQWDQWH GH
5 SDUD UHVHUYD GH UHWHQomR GH OXFURV XPD YH] TXH
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(c) Distribuição de dividendos $RV DFLRQLVWDV p DVVHJXUDGR HVWDWXWDULDPHQWH XP GLYLGHQGR PtQLPR REULJDWyULR GH
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proposto pela administração.
9. Despesas administrativas - gerais
2017
2016
6HUYLoRVSUHVWDGRV
$OXJXHOGHLPyYHLV
3UyODERUH
Compartilhamento da estrutura do
*UXSR 1RWD
3XEOLFDo}HV
9LDJHQV
2XWURVLPSRVWRVHWD[DV
2XWUDV
Redução
de capital
em dinheiro
Adições
-
Dividendos e
juros sobre
capital próprio
Equivalência
patrimonial
Saldo
¿QDO
-
de forPDLQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRDUD]RDELOLGDGHGDVVXDV
RSHUDo}HV 1RWD
$s contas a pagar a empresa ligada, JCPM Participações e Empreendimentos
6$QRYDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXH
cabe à Companhia no compartilhamento das estruturas operacional e admiQLVWUDWLYDGRJUXSRHFRQ{PLFRQRTXDOHVWiLQVHULGR.
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMD
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despesas.
Seção D – Políticas contábeis
11. Resumo das principais políticas contábeis
11.1. Caixa e equivalentes de caixa &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHP GLQKHLUR HP FDL[D GHSyVLWRV EDQFiULRV H LQYHVWLPHQWRV GH FXUWR
SUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLVGHDWpWUrVPHVHVHFRP
ULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV ¿QDQFHLURV $ &RPSDQKLD FODVVL¿FD VHXV DWLYRV ¿QDQFHLURVFRPR³HPSUpVWLPRVHUHFHEtYHLV´RVTXDLVVmRDWLYRV¿QDQFHLURVQmR
GHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVQmRFRWDGRVHPXP
PHUFDGR DWLYR H VmR DSUHVHQWDGRV QR DWLYR FLUFXODQWH H[FHWR DTXHOHV
FRP SUD]R GH YHQFLPHQWR VXSHULRU D PHVHV DSyV D GDWD GH HPLVVmR
GREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH 2VUHFHEtYHLV
FRPSUHHQGHPDSOLFDo}HV¿QDQFHLUDVGHSyVLWRVMXGLFLDLVHRXWURVDWLYRV
11.3. Tributos a recuperar6mRPHQVXUDGRVSHORFXVWRDWXDOL]DGRVPRQHWDULDPHQWH SHOD WD[D 6(/,& FRQIRUPH SUHYLVWR QD OHJLVODomR YLJHQWH
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UHFROKLGRV GXUDQWH R H[HUFtFLR RV TXDLV VHUmR PRWLYR GH UHVVDUFLPHQWR
RXFRPSHQVDomRFRPRXWURVWULEXWRVIHGHUDLVGHYLGRVSHOD&RPSDQKLD
11.4. Depósitos judiciais([LVWHPVLWXDo}HVHPTXHD&RPSDQKLDTXHVWLRQDDOHJLWLPLGDGHGHGHWHUPLQDGRVSDVVLYRVRXDo}HVPRYLGDVFRQWUDVL
3RUFRQWDGHVVHVTXHVWLRQDPHQWRVSRURUGHPMXGLFLDORXSRUHVWUDWpJLDGD
SUySULDDGPLQLVWUDomRRVYDORUHVHPTXHVWmRSRGHPVHUGHSRVLWDGRVHP
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TXHVWLRQDGRMXGLFLDOPHQWH1HVVDVVLWXDo}HVQmRKDYHQGRDSRVVLELOLGDGH
GHUHVJDWHGRVGHSyVLWRVDPHQRVTXHRFRUUDGHVIHFKRIDYRUiYHOGDTXHVWmRHVVHVGHSyVLWRVVmRDSUHVHQWDGRVDRFXVWRQRDWLYRQmRFLUFXODQWHH
DWXDOL]DGRVPRQHWDULDPHQWH
11.5. Investimentos 2V LQYHVWLPHQWRV HP HPSUHVD FRQWURODGD
HHPFROLJDGDVVmRDYDOLDGRVSHORPpWRGRGHHTXLYDOrQFLDSDWULPRQLDO
11.6. Contas a pagar$VFRQWDVDSDJDUVmRREULJDo}HVDSDJDUSRUEHQV
RXVHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmR
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TXDQGRDSOLFiYHO1DSUiWLFDVmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGD
fatura correspondente.
11.7. Provisão para contingências6mRUHFRQKHFLGDVTXDQGRD&RPSDQKLD
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REULJDomRHXPDHVWLPDWLYDFRQ¿iYHOGRYDORUSRVVDVHUIHLWD.
11.8. Apuração do resultado$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVe
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