DOEPE 25/04/2018 - Pág. 40 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 25/04/2018 ● Diário Oficial do Estado de Pernambuco

40 - Ano XCV• NÀ 75

Diário Oficial do Estado de Pernambuco - Poder Executivo

Recife, 25 de abril de 2018

Companhia Petroquímica de Pernambuco
CNPJ - 07.986.997/0001-40 - Empresa do Sistema Petrobras
25. Imposto de renda e contribuição social
$UHFRQFLOLDomRGRVWULEXWRVDSXUDGRVFRQIRUPHDOtTXRWDV¿VFDLVQRPLQDLVFRPELQDGDVHRYDORUGRVWULEXWRV
UHJLVWUDGRVQRUHVXOWDGRHVWmRDSUHVHQWDGRVDVHJXLU
2017
2016
3UHMXt]ROtTXLGRDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO


$OtTXRWD¿VFDOQRPLQDOFRPELQDGD


,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOSHODDOtTXRWD¿VFDOFRPELQDGD
41.788
477.530
$MXVWHVSDUDDSXUDomRGDDOtTXRWDHIHWLYD
$GLo}HV H[FOXV}HV SHUPDQHQWHVOtTXLGDV


Diferenças temporárias não reconhecidas no resultado
115.117

3UHMXt]RV¿VFDLVQmRUHJLVWUDGRVQRH[HUFtFLR
(152.585)

Imposto de renda e contribuição social no resultado do exercício


Alíquota efetiva
0%
0%
(PGHGH]HPEURGHD&RPSDQKLDSRVVXtDSUHMXt]RV¿VFDLVDFXPXODGRVHEDVHQHJDWLYDGHFRQWUL
EXLomRVRFLDOGH5PLOK}HV 5PLOK}HVHP VREUHRVTXDLVQmRKRXYHFRQVWLWXLomRGH
LPSRVWRGLIHULGRDWLYRSRLVQmRKiH[SHFWDWLYDGHJHUDomRGHOXFURVWULEXWiYHLVIXWXURV &3& 
,QVWUXPHQWRV¿QDQFHLURV
$ &RPSDQKLD PDQWpP RSHUDo}HV FRP LQVWUXPHQWRV ¿QDQFHLURV $ DGPLQLVWUDomR GHVVHV LQVWUXPHQWRV p
HIHWXDGDSRUPHLRGHHVWUDWpJLDVRSHUDFLRQDLVHFRQWUROHVLQWHUQRVYLVDQGRDDVVHJXUDUVXDOLTXLGH]HUHQWD
bilidade. A política de controle consiste em acompanhamento permanente das condições contratadas versus
FRQGLo}HVYLJHQWHVQRPHUFDGR
$$GPLQLVWUDomRGD&RPSDQKLDQmRLGHQWL¿FDHQWUHRVYDORUHVGHPHUFDGRHRVDSUHVHQWDGRVQDVGHPRQV
WUDo}HV¿QDQFHLUDVHPGHGH]HPEURGHHDRFRUUrQFLDGHGLIHUHQoDVUHOHYDQWHVRULJLQDGDV
SRURSHUDo}HVTXHHQYROYDPLQVWUXPHQWRV¿QDQFHLURVTXHUHTXHLUDPGLYXOJDomRHVSHFt¿FDEHPFRPRQmR
SRVVXLLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVHWDPEpPQmRHIHWXDDSOLFDomRGHFDUiWHUHVSHFXODWLYRVHMDP
derivativos ou quaisquer outros ativos de risco.
D&ODVVL¿FDomRGRVLQVWUXPHQWRV¿QDQFHLURV
2VSULQFLSDLVLQVWUXPHQWRV¿QDQFHLURVGD&RPSDQKLDHPDEHUWRHPFDGDGDWDEDVHVmRRVVHJXLQWHV
2017
2016
Empréstimos e recebíveis
(reapresentado)
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD([SOLFDWLYDQž

10.758
&RQWDVDUHFHEHUGHFOLHQWHVHRXWURVFUpGLWRV 1RWD([SOLFDWLYDQž


$SOLFDomR¿QDQFHLUD 1RWD([SOLFDWLYDQž



150.871
2XWURVSDVVLYRV¿QDQFHLURV
(PSUpVWLPRVH¿QDQFLDPHQWRV 1RWD([SOLFDWLYDQž
 

)RUQHFHGRUHVHRXWUDVFRQWDVDSDJDU 1RWDV([SOLFDWLYDVQžVH
 
 
 
 
 

2VDOGRGHDSOLFDo}HV¿QDQFHLUDVDSUHVHQWDGRHPFRQWHPSODYDHTXLYRFDGDPHQWHDVDSOLFDo}HV
GHOLTXLGH]LPHGLDWDGXSOLFDQGRDLQIRUPDomR HTXLYDOHQWHGHFDL[D $VVLPRVHXVDOGRFRUULJLGRIRLUHDSUH
VHQWDGRPDVVHPQHQKXPDDOWHUDomRQRVVDOGRVSDWULPRQLDLVHGHUHVXOWDGRGH
$VRSHUDo}HVGD&RPSDQKLDHVWmRVXMHLWDVDRIDWRUGHULVFRDEDL[RGHVFULWR
b. Valor justo
2VYDORUHVMXVWRVGRVDWLYRVHSDVVLYRV¿QDQFHLURVMXQWDPHQWHFRPRVYDORUHVFRQWiEHLVDSUHVHQWDGRVQR
EDODQoRSDWULPRQLDOVmRRVVHJXLQWHV
Valor de referência
Valor Justo
2017
2016
2017
2016
(reapresentado)
(reapresentado)
Caixa e equivalentes de caixa

10.758

10.758
&RQWDVDUHFHEHUGHFOLHQWHVHRXWURVFUpGLWRV 



$SOLFDomR¿QDQFHLUD




)RUQHFHGRUHVHRXWUDVFRQWDVDSDJDU




(PSUpVWLPRVH¿QDQFLDPHQWRV

 

2VDOGRGHDSOLFDo}HV¿QDQFHLUDVDSUHVHQWDGRHPDPERVRVTXDGURVDFLPDUHIHUHQWHDRH[HUFtFLRGH
FRQWHPSODYDHTXLYRFDGDPHQWHDVDSOLFDo}HVGHOLTXLGH]LPHGLDWDGXSOLFDQGRDLQIRUPDomR HTXLYD
OHQWHGHFDL[D $VVLPRVHXVDOGRFRUULJLGRVHPQHQKXPLPSDFWRQRVVDOGRVSDWULPRQLDLVHGHUHVXOWDGR
GH
c. Risco de taxa de juros
'HFRUUHGDSRVVLELOLGDGHGHD&RPSDQKLDVRIUHUJDQKRVRXSHUGDVUHODWLYRVjVRVFLODo}HVGHWD[DVGHMXURV
LQFLGHQWHVVREUHVHXVDWLYRVHSDVVLYRV¿QDQFHLURV
1D GDWD GDV GHPRQVWUDo}HV ¿QDQFHLUDV R SHU¿O GRV LQVWUXPHQWRV ¿QDQFHLURV UHPXQHUDGRV SRU MXURV GD
Companhia era:
2017
2016
,QVWUXPHQWRVGHWD[D¿[D
3DVVLYRV¿QDQFHLURV




Instrumentos de taxa variável
$WLYRV¿QDQFHLURV


3DVVLYRV¿QDQFHLURV




$ FRPSRVLomR GD H[SRVLomR GD &RPSDQKLD jV WD[DV GH MXURV YDULiYHLV IRL D VHJXLQWH  %DVH HP YDORUHV
nominais:
2017
2016
$SOLFDo}HV¿QDQFHLUDV
&RUULJLGDVSHOR&',


(PSUpVWLPRVH¿QDQFLDPHQWRVEDQFiULRV
&RUULJLGRVSHOD7-/3
 

&RUULJLGRVSHOR/LERU


&RUULJLGRVSHOD&',

(57.000)
$VVHJXLQWHVWD[DVIRUDPDSOLFDGDVGXUDQWHRDQR
Taxa media (%)
7D[D¿QDO 
2017
2016
2017
2016
7-/3
7,00
7,50
7,00
7,50
&',




/LERU
1,78

2,11

$QiOLVHGHVHQVLELOLGDGH
1R FRQWH[WR DWXDO D &RPSDQKLD MXOJD TXH RV VHXV UHVXOWDGRV HVWmR VXVFHWtYHLV D VRIUHU YDULDo}HV VLJQL
¿FDWLYDVDSHQDVSDUDRVLQVWUXPHQWRV¿QDQFHLURVYLQFXODGRVj7-/3HDR&',HPIXQomRGDVRVFLODo}HV
REVHUYDGDVQRV~OWLPRVWULPHVWUHVHSHORFHQiULRHFRQ{PLFRDWXDOHSURMHWDGRGR3DtV&DEHUHVVDOWDUTXHD
$GPLQLVWUDomRQmRFRQWUDWDLQVWUXPHQWRV¿QDQFHLURVSDUDHOLPLQDUVXDH[SRVLomRDRVULVFRVGHWD[DGHMXURV
$VVLPD&RPSDQKLDDSUHVHQWDDEDL[RWUrVFHQiULRVGHYDULDomRGD7-/3HGR&',HRVUHVSHFWLYRVUHVXOWD
GRVIXWXURVTXHVHULDPJHUDGRVVmRHOHV
(i)&HQiULRSURYiYHOHTXHpDGRWDGRSHOD&RPSDQKLDWD[DGD7-/3HPHWD[DGD&',HPHP
GHGH]HPEURGH
(ii)&HQiULRSRVVtYHORFHQiULRpFRQVWUXtGRFRQVLGHUDQGRXPDXPHQWRGHQDWD[DGD7-/3HGR&',
SDVVDQGRSDUDHUHVSHFWLYDPHQWH

(iii)&HQiULRUHPRWRQHVWHFHQiULRDFRWDomRGD7-/3HGR&',VmRHOHYDGDVHPGDVXWLOL]DGDVQRFH
QiULRSURYiYHOSDVVDQGRDHUHVSHFWLYDPHQWH
2017
Variação positiva
Cenário possível
Cenário remoto
Transação
Variação +25%
Variação +50%
$SOLFDomR¿QDQFHLUDHP&',
515

(PSUpVWLPRVH¿QDQFLDPHQWRHP7-/3


d. Risco de taxa de câmbio
'HFRUUHGDSRVVLELOLGDGHGHRVFLODo}HVGHWD[DVGHFkPELRGDVPRHGDVHVWUDQJHLUDVXWLOL]DGDVSHOD&RP
SDQKLD QDV YHQGDV H DTXLVLomR GH PDWpULDV SULPDV RX VHUYLoRV &DEH UHVVDOWDU TXH D $GPLQLVWUDomR QmR
FRQWUDWDLQVWUXPHQWRV¿QDQFHLURVSDUDHOLPLQDUVXDH[SRVLomRDRVULVFRVGHFkPELR
$H[SRVLomRGD&RPSDQKLDHPPRHGDHVWUDQJHLUDIRLDVHJXLQWH EDVHHPYDORUHVQRPLQDLV 
2017
2016
Libra IENE Euro
USD
Libra
IENE Euro
USD
Clientes em







281
)RUQHFHGRUHVHP


 
 
(215)


(PSUpVWLPRVH¿QDQFLDPHQWRVHP






 
$VVHJXLQWHVWD[DVGHFkPELRIRUDPDSOLFDGDVGXUDQWHRDQR
Taxa média
7D[D¿QDO
2017
2016
2017
2016
86'




(852




,(1(




/,%5$




Análise de sensibilidade
2VUHVXOWDGRVGD&RPSDQKLDHVWmRVXVFHWtYHLVGHVRIUHUYDULDo}HVVLJQL¿FDWLYDVHPIXQomRGRVHIHLWRVGD
YRODWLOLGDGHGDWD[DGHFkPELRVREUHRVSDVVLYRVDWUHODGRVDPRHGDVHVWUDQJHLUDV&RPRD&RPSDQKLDPDQ
WHYHHPDSHQDVVDOGRHPGyODUDDQiOLVHVHUiEDOL]DGDDSHQDVQDVYDULDo}HVGHVWDPRHGD
$&RPSDQKLDDSUHVHQWDDEDL[RWUrVFHQiULRVGHYDULDomRGR'yODUTXHpDH[SRVLomRPDLVUHOHYDQWHHRV
UHVSHFWLYRVUHVXOWDGRVIXWXURVTXHVHULDPJHUDGRVVmRHOHV
(i)&HQiULRSURYiYHOHTXHpDGRWDGRSHOD&RPSDQKLDFRWDomRGR86'HP5HPGHGH]HPEURGH
(ii)&HQiULRSRVVtYHOFRQIRUPHGHWHUPLQDDGHOLEHUDomRGD&90RFHQiULRpFRQVWUXtGRFRQVLGHUDQGRXP
DXPHQWRHUHGXomRGHQDFRWDomRGR86'SDVVDQGRSDUD5H5UHVSHFWLYDPHQWH
(iii)&HQiULRUHPRWRFHQiULRDFRWDomRGR'yODUpHOHYDGDHUHGX]LGDHPGDXWLOL]DGDQRFHQiULRSURYi
YHOSDVVDQGRD5H5UHVSHFWLYDPHQWH
2017
Variação positiva
Cenário possível
Cenário remoto
Transação
Taxa +25%
Taxa +50%
)RUQHFHGRUHVHP86'
 
 
Variação negativa
Cenário possível
Cenário remoto
Transação
Taxa -25%
Taxa -50%
)RUQHFHGRUHVHP86'


e. Risco de crédito
e R ULVFR GH D FRQWUDSDUWH GH XP QHJyFLR QmR FXPSULU XPD REULJDomR SUHYLVWD HP XP LQVWUXPHQWR ¿QDQ
FHLUR9LVDQGRDPLQLPL]DUHVVHULVFRD&RPSDQKLDVHJXHDSROtWLFDGHVXDFRQWURODGRUDHPDSOLFDUVHXV
H[FHGHQWHVGHFDL[DQR)XQGRGH,QYHVWLPHQWR&UHGLWtFLR ),'& GDPHVPDRTXDOWHPFRPRODVWURRVVHXV
recebíveis.
$H[SRVLomRPi[LPDGRULVFRGHFUpGLWRQDGDWDGDVGHPRQVWUDo}HV¿QDQFHLUDVIRL
2017
2016
Caixa e equivalente de caixa

10.758
$SOLFDo}HV¿QDQFHLUDV±),'&


&OLHQWHVHRXWURVFUpGLWRV



150.871
f. Risco de liquidez
%DVHLDVHQDVGL¿FXOGDGHVHPTXH&RPSDQKLDSRGHUiHQFRQWUDUHPFXPSULUFRPVXDVREULJDo}HVDVVRFLDGDV
DRVVHXVSDVVLYRV¿QDQFHLURV3DUDPLQLPL]DUWDLVULVFRVD&RPSDQKLDSUHYrVHpQHFHVViULRDXWLOL]DomRGH
OLQKDVGHFUpGLWRSDUDJHUHQFLDUQtYHLVDGHTXDGRVGHFRPSURPLVVRVDVVXPLGRVGHFXUWRHORQJRSUD]RVEHP
FRPRPRQLWRUDULJRURVDPHQWHRFXPSULPHQWRGDVREULJDo}HVFRQWUDWXDLV¿UPDGDVQRFRQWUDWRGH¿QDQFLDPHQWR
MXQWRDR%1'(6FRPRWDPEpPDSOLFDDGLVSRQLELOLGDGHGHUHFXUVRVQR),'& 1RWD([SOLFDWLYDQž $VHJXLU
HVWmRDVPDWXULGDGHVFRQWUDWXDLVGHDWLYRVHSDVVLYRV¿QDQFHLURVLQFOXLQGRSDJDPHQWRVGHMXURVHVWLPDGRV
$WLYRV¿QDQFHLURV
Valor Fluxo de caixa
6-12
Mais que
não derivativos
contábil
contratual 6 meses meses 1-2 anos 2-5 anos
5 anos
31 de dezembro de 2016
Clientes

 




2XWURVFUpGLWRV








 




$WLYRV¿QDQFHLURV
Valor Fluxo de caixa
6-12
Mais que
não derivativos
contábil
contratual 6 meses meses 1-2 anos 2-5 anos
5 anos
31 de dezembro de 2017
Clientes

 




2XWURVFUpGLWRV








 




3DVVLYRV¿QDQFHLURV
Valor Fluxo de caixa
6-12
Mais que
não derivativos
contábil
contratual 6 meses meses 1-2 anos 2-5 anos
5 anos
31 de dezembro de 2016
)RUQHFHGRUHV







2XWUDVFRQWDVDSDJDU
15.701
15.701
15.701




)LQDQFLDPHQWRV
EDQFiULRVJDUDQWLGRV

     

     
Líquido

     
Valor Fluxo de caixa
06-12
Mais que
3DVVLYRV¿QDQFHLURV
contábil
contratual 6 meses meses 1-2 anos 2-5 anos
5 anos
não derivativos
31 de dezembro de 2017
)RUQHFHGRUHV

 




2XWUDVFRQWDVDSDJDU



)LQDQFLDPHQWRV




EDQFiULRVJDUDQWLGRV

 178.577 (178.577)  


  178.577  

Líquido


 178.577  

27. Cobertura de seguros
$UHVSRQVDELOLGDGHSHODFRQWUDWDomRHPDQXWHQomRGRVHJXURpGD&RQWURODGRUD(PGHGH]HPEURGH
HD&RPSDQKLDHVXD&RQWURODGRUDSRVVXtDPFREHUWXUDGHVHJXURVSDUDRVEHQVVXMHLWRVDULVFRVSRU
PRQWDQWHVFRQVLGHUDGRVVX¿FLHQWHVSDUDFREULUHYHQWXDLVVLQLVWURVFRQVLGHUDQGRDQDWXUH]DGHVXDDWLYLGDGH
(PGHGH]HPEURGHDFREHUWXUDGHVHJXURVFRQWUDULVFRVRSHUDFLRQDLVHUHVSRQVDELOLGDGHFLYLOp
GH86PLOK}HV