DOEPE 26/07/2018 - Pág. 22 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Diário Oficial do Estado de Pernambuco - Poder Executivo
RESHOPPING PARTICIPAÇÕES S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias, submetemos
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e relatório do auditor independente.
Balanços patrimoniais - Em milhares de reais
Ativo
2017
2016
Passivo e patrimônio líquido
2017
2016
Circulante
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
&RQWDVDSDJDU
&RQWDVDUHFHEHU 1RWD
7ULEXWRVDSDJDU 1RWD
2XWURVDWLYRV 1RWD
'LYLGHQGRVSURSRVWRV 1RWD F
-
7RWDOGRDWLYRFLUFXODQWH
7RWDOGRSDVVLYRFLUFXODQWH
1mRFLUFXODQWH
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
7ULEXWRVDSDJDU 1RWD
'HSyVLWRVMXGLFLDLV 1RWD
7RWDOGRSDVVLYRQmRFLUFXODQWH
2XWURVDWLYRV 1RWD
3DWULP{QLROtTXLGR 1RWD
,QYHVWLPHQWRVHPFROLJDGD 1RWD
&DSLWDOVRFLDO 1RWD D
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
5HVHUYDGHOXFURV 1RWD E
7RWDOGRDWLYRQmRFLUFXODQWH
7RWDOGRSDWULP{QLROtTXLGR
7RWDOGRDWLYR
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
Demonstrações das mutações do patrimônio líquido - Em milhares de reais
Reserva de lucros
Capital
Reserva
Reserva para
Lucros
social
OHJDO
investimentos
acumulados
Em 1º de janeiro de 2016
/XFUROtTXLGRGRH[HUFtFLR
5HYHUVmRGHUHVHUYD
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
'LYLGHQGRVSURSRVWRV 1RWD F
(PGHGH]HPEURGH
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
(PGHGH]HPEURGH
Total
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
,QIRUPDo}HV JHUDLV $ 5(6+233,1* 3$57,&,3$d®(6 6$
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em outras empresas, podendo praticar atos de gestão e administração de empreendimentos comerciais.
$ &RPSDQKLD p XPD GDV HPSUHHQGHGRUDV GR 6KRSSLQJ &HQWHU
7DFDUXQDORFDOL]DGRHP5HFLIH±3(.
$ HPLVVmR GHVWDV GHPRQVWUDo}HV ¿QDQFHLUDV IRL DXWRUL]DGD SHORV
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não há impactos decorrentes de sua aplicação.
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
2.1. Base de preparação e apresentação $V GHPRQVWUDo}HV ¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOLQFOXLQGRRVSURQXQFLDPHQWRVHPLWLGRVSHOR&RPLWrGH
3URQXQFLDPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWH
HODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGPLQLVWUDção na sua gestão.
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDV
HVWLPDWLYDVFRQWiEHLVFUtWLFDVHWDPEpPRH[HUFtFLRGHMXOJDPHQWRSRU
parte da administração da Companhia no processo de aplicação das
SROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDVUHIHUHQWHVjGLYXOJDomRGHYDORUMXVWRHj
VHOHomRGDVYLGDV~WHLVGHSURSULHGDGHVSDUDLQYHVWLPHQWRDPRUWL]DomRGRDWLYRLQWDQJtYHOHGRDWLYRGLIHULGRGHWHUPLQDomRGHSURYLV}HV
SDUD WULEXWRV SDUD FRQWLQJrQFLDV H RXWUDV VLPLODUHV 2V UHVXOWDGRV
UHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV
2.2. Caixa e equivalentes de caixa&DL[DHHTXLYDOHQWHVGHFDL[D
LQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWD
OLTXLGH] FRP YHQFLPHQWRV RULJLQDLV GH DWp WUrV PHVHV H FRP ULVFR
LQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR³HPSUpVWLPRVHUHFHEtYHLV´RVTXDLVVmRDWLYRV¿QDQFHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVQmRFRWDGRVHPXPPHUFDGRDWLYRHVmRDSUHVHQWDGRVQRDWLYRFLUFXODQWH
H[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyV
DGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmR
FLUFXODQWH 2VHPSUpVWLPRVHUHFHEtYHLVFRPSUHHQGHPDSOLFDo}HV
¿QDQFHLUDVFRQWDVDUHFHEHURXWURVDWLYRVHGHSyVLWRVMXGLFLDLV
&RQWDVDUHFHEHU - As contas a receber são, inicialmente, reFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHOR
FXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGDWD[DHIHWLYDGHMXURVPHQRV D SURYLVmR SDUD FUpGLWRV GH OLTXLGDomR GXYLGRVD (VWmR UHSUHVHQWDGDVSRUDOXJXpLVUHFHELGRVSHOR&RQGRPtQLR&LYLOGR6KRSSLQJ
&HQWHU7DFDUXQDRVTXDLVIRUDPUHSDVVDGRVSDUDD&RPSDQKLDHP
MDQHLURGH8PDSURYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
pFRQVWLWXtGDTXDQGRH[LVWHXPDHYLGrQFLDREMHWLYDGHTXHD&RPSDQKLDQmRUHFHEHUiWRGRVRVYDORUHVGHYLGRVGHDFRUGRFRPDVFRQGLções originais das contas a receber.
'HSyVLWRVMXGLFLDLVHWULEXWRVDSDJDU QmRFLUFXODQWH - CorUHVSRQGHP D YDORUHV GH 3,6 H &2),16 VREUH UHFHLWDV ¿QDQFHLUDV
H GH DOXJXpLV TXHVWLRQDGRV MXGLFLDOPHQWH H VmR DSUHVHQWDGRV DR
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2.7. Propriedades para investimento$&RPSDQKLDpSURSULHWiULD
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GH ORQJR SUD]R 2 LPyYHO QmR p RFXSDGR SHOD &RPSDQKLD H HVWi
GHPRQVWUDGRDRFXVWRGHDTXLVLomRRXFRQVWUXomRGHGX]LGRGDGHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGROLQHDUSHODVYLGDV~WHLV
HVWLPDGDVPHQFLRQDGDVQD1RWD
2.8. CRQWDV D SDJDU - As contas a pagar são obrigações a pagar
SRU EHQV RX VHUYLoRV TXH IRUDP DGTXLULGRV QR FXUVR QRUPDO GRV
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2.9. Apuração do resultado - A Companhia reconhece a receita
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LL pSURYiYHOTXHEHQHItFLRVHFRQ{PLFRVIXWXURVÀXDPSDUDD&RPSDQKLD H LLL TXDQGRFULWpULRVHVSHFt¿FRVWLYHUHPVLGRDWHQGLGRVSDUD
FDGDXPDGDVDWLYLGDGHVGD&RPSDQKLDFRQIRUPHGHVFULomRDVHJXLU
$V UHFHLWDV GH DOXJXpLV VmR UHJLVWUDGDV TXDQGR HIHWLYDPHQWH
UHFHELGDV
$VUHFHLWDVGH³5HV6SHUDWD´VmRUHFRQKHFLGDVQRPRPHQWRGRVHX
UHFHELPHQWRHpGHFRUUHQWHGDUHVHUYDGRHVSDoRSDUDXWLOL]DomRGD
HVWUXWXUDGRHPSUHHQGLPHQWR H
A receita de estacionDPHQWRGDFROLJDGDpUHFRQKHFLGDSHODFRQ-
WUDSUHVWDomRUHFHELGDRXDUHFHEHUHPGHFRUUrQFLDGRVVHUYLoRV
prestados.
AVGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVtos relacionados à estrutura mantida no empreendimento para gerenFLDPHQWRHPRQLWRUDPHQWRGRSURFHVVRGHDUUHFDGDomRGHDOXJXpLV
DOpPGHRXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHVGD&RPSDQKLDHHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD
$UHFHLWD¿QDQFHLUDpUHFRQKHFLGDFRQIRUPHRSUD]RGHFRUULGRSHOR
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2VHQFDUJRVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDOIRUDPGHWHUPLQDGRVFRPEDVHQROXFURSUHVXPLGRjVDOtTXRWDVDSOLFiYHLV
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A &RPSDQKLD RSHUD FRP LQVWUXPHQWRV ¿QDQFHLURV FRP GHVWDTXH
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FDSWDomRGH¿QDQFLDPHQWRVHGHErQWXUHV'XUDQWHRVH[HUFtFLRVGH
HGHSRUpPD&RPSDQKLDFHOHEURXFRQWUDWRVTXHSRVVDP
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4. Caixa e equivalentes de caixa2VDOGRHPGHGH]HPEURGH
pFRPSRVWRSRU5 UHODWLYRDUHFXUVRVHPFRQWDFRUUHQWH
±5
5. Outros ativos
2017
2016
&RQGRPtQLR&LYLO6KRSSLQJ7DFDUXQD
7DFDUXQD3DUNLQJ/WGD L
&LUFXODQWH
'LDJPD['LDJQyVWLFRVSRU,PDJHP/WGD LL
-XOLDQD*RQoDOYHV0DFLHO LLL
Outros
1mR&LUFXODQWH
Total
(i)5HIHUHVH D YDORUHV GH GLYLGHQGRV D UHFHEHU GH LQYHVWLGD
Tacaruna Parking Ltda.
(ii) 5HIHUHVH D YDORUHV GD UHIRUPD GD ORMD QR 6KRSSLQJ7DFDUXQD
(VWD GHVSHVD IRL UHDOL]DGD SHOR 6KRSSLQJ D WtWXOR GH HPSUpVWLPR
e rateada entre os empreendedores com base no percentual de
SDUWLFLSDomR 'XUDQWH R H[HUFtFLR GH D 'LDJPD[ UHDOL]DUi R
SDJDPHQWR GR YDORU SULQFLSDO DFUHVFLGR GH HQFDUJRV DR 6KRSSLQJ
7DFDUXQDTXHUHSDVVDUiDRVVHXVDFLRQLVWDVRVYDORUHVFRQFHGLGRV
(iii)5HIHUHVHDYDORUHVGDUHIRUPDGDORMD&DSRQDWDQR6KRSSLQJ
7DFDUXQD(VWDGHVSHVDIRLUHDOL]DGDSHOR6KRSSLQJDWtWXORGHHPSUpVWLPRHUDWHDGDHQWUHRVHPSUHHQGHGRUHVFRPEDVHQRSHUFHQtual de participação.
,QYHVWLPHQWRVHPFROLJDGDV
2017
2016
4XDQWLGDGHGHTXRWDVSRVVXtGDV
3DUWLFLSDomRQRFDSLWDO QR¿QDOGRH[HUFtFLR
&DSLWDOVRFLDO
3DWULP{QLROtTXLGR
/XFUROtTXLGRGRH[HUFtFLR
Movimentação dos investimentos
6DOGRHPGHMDQHLUR
(TXLYDOrQFLDSDWULPRQLDO
'LYLGHQGRVUHFHELGRV
6DOGRHPGHGH]HPEUR
$V LQIRUPDo}HV DFLPD UHIHUHPVH DR LQYHVWLPHQWR QD FROLJDGD
7$&$581$3$5.,1*/7'$TXHWHPFRPRREMHWLYRDRSHUDomRH
DGPLQLVWUDomRGRHVWDFLRQDPHQWRGR6KRSSLQJ7DFDUXQD$UHIHULGD
LQYHVWLGDLQLFLRXVXDVDWLYLGDGHVHPDEULOGH
7. Propriedades para investimento
2017
2016
Vida útil
Depreciação
estimada
Custo acumulada líquido líquido (em anos)
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HV
Adiantamentos
-
Recife, 26 de julho de 2018
CNPJ n.º 04.497.075/0001-80
'HPRQVWUDo}HVGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2017
2016
Receitas (Nota 10)
'HVSHVDVDGPLQLVWUDWLYDV
'HSUHFLDomR 1RWD
'HVSHVDVJHUDLV 1RWD
2XWUDVOtTXLGDV
Lucro operacional
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO 1RWD
5HVXOWDGR¿QDQFHLUR
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
Lucro antes do imposto de renda e da
contribuição social
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
Lucro líquido do exercício
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGR
FDSLWDOVRFLDOQR¿PGRH[HUFtFLR±5
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2017
2016
/XFURGRH[HUFtFLR
Outros componentes do resultado abrangente
5HVXOWDGRGRDEUDQJHQWHGRH[HUFtFLR
PHQWRUHIHUHPVHDJDVWRVFRPDDPSOLDomRGRHPSUHHQGLPHQWR
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DVDQXDLVGH
GHSUHFLDomRHVWmREDVHDGDVHPODXGRGHDYDOLDomRHPLWLGRSRUSHULWRV
LQGHSHQGHQWHV 3DUD D HODERUDomR GR ODXGR R DYDOLDGRU LQGHSHQGHQWH
FRQVLGHURXRSODQHMDPHQWRRSHUDFLRQDOGD&RPSDQKLDSDUDRVSUy[LPRV
H[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDQXWHQomRHXWLOL]DomRGRVLWHQVHOHPHQWRVGHFRPSDUDomRHWD[DVGHYLYrQFLDGRVEHQV
6HHVVDVSURSULHGDGHVHVWLYHVVHPDYDOLDGDVSHORYDORUMXVWRHVWHVHULD
GH5 $&RPSDQKLDHVWDEHOHFHRYDORUMXVWRDWUDYpVGHWpFQLFDV
GHDYDOLDomRTXHLQFOXHPRXVRGHRSHUDo}HVUHFHQWHVUHDOL]DGDVHQWUH
WHUFHLURVFRPSURSULHGDGHVVLPLODUHVDDQiOLVHGHPRGHORVGHSUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDVSHORPHUFDGRHDDQiOLVHGHÀX[RVGHFDL[DGHVFRQWDGRVRVTXDLVQmRFRQVLGHUDP
RVHIHLWRVWULEXWiULRVWHQGRHPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWRGD
DGPLQLVWUDomRGHTXHRPHUFDGRDVVLPDYDOLDHVVHVWLSRVGHSURSULHGDGHVHPHYHQWXDLVQHJRFLDo}HV
7ULEXWRVDSDJDU
2017 2016
,PSRVWRGHUHQGD
&RQWULEXLomRVRFLDO
&2),16
3,6
'HSyVLWRVMXGLFLDO
Outros
Total
9. Patrimônio líquido
(a) Capital social 2 FDSLWDO VRFLDO HP GH GH]HPEUR GH HVWi
UHSUHVHQWDGRSRU Do}HVRUGLQiULDVQRPLQDWLYDVVHPYDORU
QRPLQDO ± Do}HV
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPR
GHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRHQmRSRGHUiH[FHGHUD
GRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDUDLQWHJULGDGH
GRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]R
e aumentar o capital.
(P GH GH]HPEUR GH D DGPLQLVWUDomR SURS{V D GHVWLQDomR
GR VDOGR UHPDQHVFHQWH GR OXFUR OtTXLGR GR H[HUFtFLR QR PRQWDQWH GH
5 ± 5 SDUD UHVHUYD GH UHWHQomR GH OXFURV SDUD
DWHQGHU LQYHVWLPHQWRV GH FDSLWDO SUySULR GLUHFLRQDGRV j DPSOLDomR GR
6KRSSLQJ7DFDUXQD$FRQVWLWXLomRGDUHVHUYDHPIRLDSURYDGDSHOD
$VVHPEOHLD GH$FLRQLVWDV HP GH PDLR GH H D FRQVWLWXLomR GD
'HPRQVWUDo}HVGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2017
2016
Fluxos de caixa das atividades operacionais
Lucro antes do imposto de renda e da
FRQWULEXLomRVRFLDO
Ajustes de
'HSUHFLDomR 1RWD
5HVXOWDGRGDHTXLYDOrQFLDSDWULPRQLDO
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHU
2XWURVDWLYRV
'HSyVLWRVMXGLFLDLV
&RQWDVDSDJDU
Tributos a pagar
-
&DL[DJHUDGRSHODVRSHUDo}HV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
Fluxos de caixa das atividades de investimento
'LYLGHQGRVUHFHELGRVGHFROLJDGDV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
Caixa líquido aplicado nas atividades de
investimento
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
'LYLGHQGRVSDJRV
Caixa líquido aplicado nas atividades de
¿QDQFLDPHQWR
Aumento de caixa e equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
UHVHUYDHPVHUiGHOLEHUDGDRSRUWXQDPHQWHHPDVVHPEOHLDGHDFLRQLVWDVTXHDSURYDUiDVGHPRQVWUDo}HV¿QDQFHLUDVGHVWHH[HUFtFLR
F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHVSRU$o}HV'XUDQWHRH[HUFtFLR GH D GLUHWRULD SDJRX GLYLGHQGRV DQWHFLSDGRV QR PRQWDQWH GH
5 ±5 2HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGHGLYLGHQGRVFRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR
10. Receitas
2017
2016
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
2XWUDVUHFHLWDV
'HGXo}HV±3,6H&2),16
2017
2016
12. Partes relacionadas2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMDUHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRVVDOiULRVHHQFDUJRVQRPRQWDQWHGH5 ±5
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
2017
2016
5HFHLWDEUXWD
Presunção do lucro
/XFURSUHVXPLGR
5HFHLWDV¿QDQFHLUDV
Base de cálculo do lucro presumido
,PSRVWRGHUHQGDHDGLFLRQDO
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22 - Ano XCV• NÀ 136