DOEPE 26/02/2019 - Pág. 14 - Poder Executivo - Diário Oficial do Estado de Pernambuco
14 - Ano XCVI • NÀ 40
Diário Oficial do Estado de Pernambuco - Poder Executivo
Finsol Sociedade de Crédito ao Microempreendedor e à Empresa de Pequeno Porte S.A.
Recife, 26 de fevereiro de 2019
CNPJ/MF nº 18.810.553/0001-75
Relatório da Administração
Prezados Acionistas, submetemos à apreciação de V.Sas., as Demonstrações Financeiras da Finsol Sociedade de Crédito ao Microempreendedor e a Empresa de Pequeno Porte S.A., levantadas em 31/12/2018, que compreendem o balanço patrimonial e as respectivas
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Balanço Patrimonial em 31/12/2018 (Em milhares de reais)
(Em milhares de reais)
Ativo
31/12/2018
31/12/2017 Passivo
31/12/2018
31/12/2017
Fluxos
de Caixa das Atividades Operacionais
31/12/2018 31/12/2017
Circulantes
95.211
96.698 Circulantes
72.951
64.866
/XFUROtTXLGR SUHMXt]R GRH[HUFtFLR
Disponibilidades
2EULJDo}HVSRUHPSUpVWLPRVHUHSDVVHV
$MXVWHVSDUDFRQFLOLDUROXFUROtTXLGR SUHMXt]R GRH[HUFtFLR
$SOLFDo}HVLQWHU¿QDQFHLUDVGHOLTXLGH]
2.000
2XWUDVREULJDo}HV
com o caixa gerado pelas (aplicado nas) atividades operacionais:
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
&REUDQoDHDUUHFDGDomRGHWULEXWRV
Depreciação
2SHUDo}HVGHFUpGLWR
80.882
6RFLDLVHHVWDWXWiULDV
5HVXOWDGRQDEDL[DGHDWLYRLPRELOL]DGR
13
(PSUpVWLPRVHWtWXORVGHVFRQWDGRV
)LVFDLVHSUHYLGHQFLiULDV
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV
3URYSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
2XWURVFUpGLWRV
Diversas
1.838 3URYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
82
&UpGLWRVWULEXWiULRV
1mR&LUFXODQWH([LJtYHOD/RQJR3UD]R
1.237
7.712 3URYLVmRSDUDULVFRV¿VFDLVFtYHLVHWUDEDOKLVWDV
Diversos
1.301
2EULJDo}HVSRUHPSUpVWLPRVHUHSDVVHV
-XURVHYDULDomRFDPELDOVREUHHPSUpVWLPRVHUHSDVVHV
Variações nos ativos e passivos operacionais:
1mR&LUFXODQWH5HDOL]iYHOD/RQJR3UD]R
1.439
1.311
2XWUDVREULJDo}HV
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
2SHUDo}HVGHFUpGLWR
3URYLVmRSDUDULVFRVFtYHLVHWUDEDOKLVWDV
2SHUDo}HVGHFUpGLWR
(PSUpVWLPRVHWtWXORVGHVFRQWDGRV
Diversas
13 2XWURVFUpGLWRV
3URYSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
22.463
25.431 2XWUDVREULJDo}HV
,PRELOL]DGRGHXVR
Patrimônio Líquido
2XWURVÀX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
2XWUDVLPRELOL]Do}HVGHXVR
&DSLWDOVRFLDO
'HSUHFLDo}HVDFXPXODGDV
5HVHUYDVGHOXFURV
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Total dos Ativos
96.650
98.009 Total dos Passivos e Patrimônio Líquido
96.650
98.009 $PRUWL]Do}HVGHHPSUpVWLPRVHUHSDVVHV
Juros pagos
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOSDJRV
'HPRQVWUDomRGR5HVXOWDGRSDUDRH[HUFtFLR¿QGRHP
Demonstração das Mutações do Patrimônio Líquido
SDUDRH[HUFtFLR¿QGRHP (PPLOKDUHVGHUHDLV
Caixa Gerado Pelas (Aplicado Nas) Atividades Operacionais
(3.793)
3.420
(Em milhares de reais)
31/12/2018 31/12/2017
Fluxos de Caixa das Atividades de Investimentos
Reserva de Lucros
52.042
50.243
Receitas da Intermediação Financeira
Aquisição de imobilizado
Capital
Retenção
Lucros
2SHUDo}HVGHFUpGLWR
(356)
(216)
Social Legal
de lucros Acumulados Total Caixa Aplicado Nas Atividades de Investimentos
2SHUDo}HVGHYHQGDRXGHWUDQVIHUrQFLDGHDWLYRV¿QDQFHLURV
Saldos em 31/12/2016
19.000 237
3.674
- 22.911 Fluxo de Caixa das Atividades de Financiamentos
2SHUDo}HVFRPDSOLFDo}HVLQWHU¿QDQFHLUDVGHOLTXLGH]
323
/XFUROtTXLGRGRH[HUFtFLR
Dividendos pagos
5HVXOWDGRFRPLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
&RQVWLWXLomRGHUHVHUYDOHJDO
(387)
(345)
Caixa Aplicado Nas Atividades de Financiamento
Despesas da Intermediação Financeira
(28.607)
(18.854) Dividendos propostos
(4.536)
2.859
Aumento
(Redução)
do
Saldo
de
Caixa
e
Equivalentes
de
Caixa
2SHUDo}HVGHHPSUpVWLPRVHUHSDVVHV
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1RLQtFLRGRH[HUFtFLR
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de retenção de lucros
1R¿PGRH[HUFtFLR
3URYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
Saldos em 31/12/2017
(4.536)
2.859
19.000 382
6.049
- 25.431 Aumento (Redução) do Saldo de Caixa e Equivalentes de Caixa
23.435
31.389 3UHMXt]RGRH[HUFtFLR
Resultado Bruto da Intermediação Financeira
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
(25.966)
(27.100) $EVRUomRGHSUHMXt]RVDFXPXODGRV
Outras Receitas/Despesas Operacionais
GHQDWXUH]DFtYHOH5GHQDWXUH]DWUDEDOKLVWD8. Imposto de renda e contribuição
5HFHLWDVGHSUHVWDomRGHVHUYLoRV
Saldos em 31/12/2018
19.000 382
3.080
- 22.462 social. $SURYLVmRGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDOVHJXHDVLVWHPiWLFDGROXFUR
Despesas de pessoal
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
UHDODQXDO2LPSRVWRGHUHQGDpFRQVWLWXtGRSHODDOtTXRWDGHVREUHROXFURWULEXWiYHO
'HVSHVDVWULEXWiULDV
'HPRQVWUDomRGR5HVXOWDGR$EUDQJHQWHSDUDRH[HUFtFLR¿QGRHP
DFUHVFLGDGHVREUHDSDUFHODH[FHGHQWHD5SRUPrVHDFRQWULEXLomRVRFLDOFRP
2XWUDVGHVSHVDVDGPLQLVWUDWLYDV
(Em milhares de reais)
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(2.531)
4.289
Resultado Antes da Tributação sobre o Lucro
31/12/2018
31/12/2017 HDFRQWULEXLomRVRFLDOGLIHULGRVVmRFDOFXODGRVDXPSHUFHQWXDOGHVREUHDVGLIHUHQoDV
Imposto de Renda e Contribuição Social
(438)
(1.382) /XFUR/tTXLGR 3UHMXt]R GR([HUFtFLR
WHPSRUiULDVHQWUHDEDVHGHFiOFXORWULEXWiYHOHRVYDORUHVGDVGHPRQVWUDo}HV¿QDQFHLUDV9.
&RUUHQWHV
2XWURVUHVXOWDGRVDEUDQJHQWHV
Patrimônio líquido. 2FDSLWDOVRFLDOWRWDOPHQWHVXEVFULWRHLQWHJUDOL]DGRpGH5 UH
'LIHULGRV
Resultado Abrangente do Exercício
(2.969)
2.907
(2.969)
2.907
/XFUR/tTXLGR 3UHMXt]R GR([HUFtFLR
SUHVHQWDGRSRU GHDo}HVRUGLQiULDVQRPLQDWLYDVHFRPYDORUQRPLQDOGH5
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
/XFUROtTXLGR SUHMXt]R SRUPLODo}HVGRFDSLWDOVRFLDO5
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$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
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o
Notas Explicativas da Administração às Demonstrações Financeiras de 31/12/2018
SRUXPDRSHUDomRGH5MXQWR)LQDQFLHUD,QGHSHQGHQFLD6$%GH&9 FRQWURODGRUD GLVSRVWRQD/HLVQ 10. Redução ao valor recuperável de ativos. 2VDWLYRV
(Em Milhares de Reais)
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1. Informações Gerais. $)LQVRO6RFLHGDGHGH&UpGLWRDR0LFURHPSUHHQGHGRUHj(PSUHVD
DOWHUDo}HVVLJQL¿FDWLYDVQDVFLUFXQVWkQFLDVTXHLQGLFDUHPDSRVVLELOLGDGHGHSHUGDGRVVHXV
GH3HTXHQR3RUWH6$±),162/6&0(336$ 6RFLHGDGH IRLFRQVWLWXtGDVREDIRUPD SURWHomRGDH[SRVLomRFDPELDOGHVWDRSHUDomRD6RFLHGDGHSRVVXLRSHUDomRGH6:$3
valores. 11. Uso de estimativas. $SUHSDUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVH[LJHTXHD
GHVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGRHPREWHYHDDXWRUL]DomRSDUDIXQ FRQWUDWDGDMXQWRDR%DQFR+6%&(PDRSHUDomRDSUHVHQWDYDRVDOGRDWLYRD
Administração da Sociedade se baseie em estimativas, para o registro de transações que
FLRQDPHQWRGR%DQFR&HQWUDOGR%UDVLO%$&(1HP$6RFLHGDGHLQLFLRXVXD UHFHEHUGH51RH[HUFtFLRGHQmRH[LVWLDPLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
LQGLTXHPDOJXPULVFRSDUDD6RFLHGDGH$VPDLVFRPXQVVmRDFRQVWLWXLomRGD3&/'HDSUR
RSHUDomRFRPPLFURFUpGLWRHPHSRVVXLDWXDOPHQWHSRVWRVGHDWHQGLPHQWR FRQWUDWDGRV$6RFLHGDGHQmRSRVVXLFOiXVXODGHcovenantsHPVHXVFRQWUDWRVGHHPSUpVWL
YLVmRSDUDULVFRVFtYHLVHWUDEDOKLVWDV12. Eventos subsequentes. (P DRSHUD
HPHVWDGRVQDUHJLmR1RUGHVWH2. Base de preparação e apresentação das demonstra- mos. 7. Ativos e passivos contingentes. 2UHFRQKHFLPHQWRDPHQVXUDomRHDGLYXOJDomR
omRGH6:$3FRQWUDWDGDIRLUHDOL]DGDHD6RFLHGDGHDSXURXJDQKRGH51DPHVPD
o}HV¿QDQFHLUDV$VGHPRQVWUDo}HV¿QDQFHLUDVGD6RFLHGDGHHVWmRVHQGRDSUHVHQWDGDV GRVDWLYRVHSDVVLYRVFRQWLQJHQWHVVmRHIHWXDGRVGHDFRUGRFRPRVFULWpULRVGH¿QLGRVQD
GDWDDRSHUDomRGHHPSUpVWLPRHPPRHGDHVWUDQJHLUDMXQWRD)LQDQFLHUD,QGHSHQGHQFLDIRL
GHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOHFRQVLGHUDPDVGLVSRVLo}HVGD/HL 5HVROXomR&01Q HQD&DUWD&LUFXODUGR%$&(1Q GDVHJXLQWHIRUPD
UHQRYDGDSHORVDOGRGHYHGRUQDGDWDGH5 SRULJXDOSHUtRGRGHYHQFLPHQWRHFRP
GDV6RFLHGDGHVSRU$o}HV /HLQ FRPDVDOWHUDo}HVLQWURGX]LGDVSHODV/HLVQos D DWLYRVFRQWLQJHQWHV QmRVmRUHFRQKHFLGRVH[FHWRTXDQGRGDH[LVWrQFLDGHHYLGrQFLDVVX
WD[DGHMXURVGHDD8PQRYR6:$3IRLFRQWUDWDGRSDUDSURWHomRGDYDULDomRFDPELDO
H DGDSWDGDVjVQRUPDVHLQVWUXo}HVGR&RQVHOKR0RQHWiULR1D ¿FLHQWHVTXHDVVHJXUHPHOHYDGRJUDXGHFRQ¿DELOLGDGHGHUHDOL]DomRXVXDOPHQWHUHSUHVHQ
FLRQDO &01 HGR%DQFR&HQWUDOGR%UDVLO %$&(1 HDSUHVHQWDGDVHPFRQIRUPLGDGHFRPR WDGRSHORWUkQVLWRHPMXOJDGRGDDomRHSHODFRQ¿UPDomRGDFDSDFLGDGHGHVXDUHFXSHUDomR dessa dívida, nas mesmas condições anteriormente contratadas. 13. Aprovação das de3ODQR&RQWiELOGDV,QVWLWXLo}HVGR6LVWHPD)LQDQFHLUR1DFLRQDO &26,) $VGHPRQVWUDo}HV SRUUHFHELPHQWRRXFRPSHQVDomRFRPRXWURH[LJtYHOHE SDVVLYRVFRQWLQJHQWHV GHFRUUHP PRQVWUDo}HV¿QDQFHLUDV$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPDSURYDGDVHDXWRUL]DGDV
¿QDQFHLUDVIRUDPHODERUDGDVFRPEDVHQRFXVWRKLVWyULFRH[FHWRSRUGHWHUPLQDGRVLQVWUX EDVLFDPHQWHGHSURFHVVRVMXGLFLDLVLQHUHQWHVDRFXUVRQRUPDOGRVQHJyFLRVPRYLGRVFRQ SDUDSXEOLFDomRSHOD$GPLQLVWUDomRHP
Diretoria
PHQWRV¿QDQFHLURVPHQVXUDGRVSHORVVHXVYDORUHVMXVWRVHSRVVXHPFRPRPRHGDIXQFLRQDO WUDD6RFLHGDGH(VVDVFRQWLQJrQFLDVFRHUHQWHVFRPSUiWLFDVFRQVHUYDGRUDVDGRWDGDVVmR
0DUFHOOR*HRUJHGH0HOR3LQWR
HGHDSUHVHQWDomRR5HDO 5 3. $SOLFDo}HVLQWHU¿QDQFHLUDVGHOLTXLGH]São registradas avaliadas por assessores legais e levam em consideração a probabilidade que recursos
9DOGLGH$UD~MR'DQWDV
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-RDTXLP5RGULJXHVGH2OLYHLUD-~QLRU
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Contador
dessa natureza em 31/12/2018. 4. Operações de crédito. $VRSHUDo}HVGHFUpGLWRHVWmR FtYHLVHWUDEDOKLVWDV2VDOGRGDSURYLVmRHPPRQWDHP5VHQGR5
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Relatório do Auditor Independente sobre as Demonstrações Financeiras
QDWXUDLVQRGHVHQYROYLPHQWRGHVXDVDWLYLGDGHV$VRSHUDo}HVGHFUpGLWRVmRGHPRQVWUDGDV Opinião. ([DPLQDPRVDVGHPRQVWUDo}HV¿QDQFHLUDVGD)LQVRO6RFLHGDGHGH&UpGLWRDR que a auditoria realizada de acordo com as normas brasileiras e internacionais de auditoria
SHORVYDORUHVGHUHDOL]DomRLQFOXLQGRTXDQGRDSOLFiYHORVUHQGLPHQWRVDXIHULGRVGHIRUPD 0LFURHPSUHHQGHGRUHj(PSUHVDGH3HTXHQR3RUWH6$ ³6RFLHGDGH´ TXHFRPSUHHQGHP VHPSUHGHWHFWDPDVHYHQWXDLVGLVWRUo}HVUHOHYDQWHVH[LVWHQWHV$VGLVWRUo}HVSRGHPVHU
“pro rata die”FRPEDVHQDYDULDomRGRLQGH[DGRUHQDWD[DGHMXURVSDFWXDGRV$DWXDOL]D o balanço patrimonial em 31/12/2018 e as respectivas demonstrações do resultado, do re GHFRUUHQWHVGHIUDXGHRXHUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQGRLQGLYLGXDOPHQWHRXHP
omRGDVRSHUDo}HVYHQFLGDVDWp GLDGHDWUDVRpFRQWDELOL]DGDHPUHFHLWDVHDSDUWLUGR VXOWDGRDEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRVÀX[RVGHFDL[DSDUDRH[HUFt FRQMXQWRSRVVDPLQÀXHQFLDUGHQWURGHXPDSHUVSHFWLYDUD]RiYHODVGHFLV}HVHFRQ{PLFDV
GLDGHL[DGHVHUDSURSULDGDVHQGRUHFRQKHFLGRVRPHQWHTXDQGRGRVHXUHFHELPHQWR$ FLR¿QGRQHVVDGDWDEHPFRPRDVFRUUHVSRQGHQWHVQRWDVH[SOLFDWLYDVLQFOXLQGRRUHVXPR GRVXVXiULRVWRPDGDVFRPEDVHQDVUHIHULGDVGHPRQVWUDo}HV¿QDQFHLUDV&RPRSDUWHGH
3&/'pFRQVWLWXtGDOHYDQGRHPFRQVLGHUDomRRPDLRUYDORUHQWUHRVSDUkPHWURVPtQLPRVGD GDVSULQFLSDLVSROtWLFDVFRQWiEHLV(PQRVVDRSLQLmRDVGHPRQVWUDo}HV¿QDQFHLUDVDFLPD uma auditoria realizada de acordo com as normas brasileiras e internacionais de auditoria,
UHVROXomRQ GR%$&(1HGRVDOGRGDVRSHUDo}HVYHQFLGDVKiPDLVGH UHIHULGDVDSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWUL H[HUFHPRVMXOJDPHQWRSUR¿VVLRQDOHPDQWHPRVFHWLFLVPRSUR¿VVLRQDODRORQJRGDDXGLWRULD
dias e considera o maior risco entre as operações ativas do mesmo cliente. A composição da PRQLDOH¿QDQFHLUDGD6RFLHGDGHHPRGHVHPSHQKRGHVXDVRSHUDo}HVHRV $OpPGLVVR ,GHQWL¿FDPRVHDYDOLDPRVRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HV
VHXVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLV ¿QDQFHLUDVLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURSODQHMDPRVHH[HFXWDPRV
FDUWHLUDHGD3&/'SRUYHQFLPHQWRHVWmRDSUHVHQWDGDVDVHJXLU
DGRWDGDVQR%UDVLODSOLFiYHLVjVLQVWLWXLo}HVDXWRUL]DGDVDIXQFLRQDUSHOR%DQFR&HQWUDOGR SURFHGLPHQWRVGHDXGLWRULDHPUHVSRVWDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGHDX
31/12/2018
31/12/2017
%UDVLOBase para opinião. 1RVVDDXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVL GLWRULDDSURSULDGDHVX¿FLHQWHSDUDIXQGDPHQWDUQRVVDRSLQLmR2ULVFRGHQmRGHWHFomRGH
Risco
Vencimento (dias)
Carteira
PCLD
Carteira
PCLD
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A
A vencer
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Subtotal
90.830
(10.226)
92.273
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(731)
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Total
90.830
(9.427)
92.273
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