DOEPE 19/03/2019 - Pág. 19 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 19 de março de 2019
Diário Oficial do Estado de Pernambuco - Poder Executivo
RIOMAR SHOPPING S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutáULDVVXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRVH[HUFtFLRVHQFHUUDGRVHP
31 de dezembro de 2018 e de 2017 e relatório do auditor independente.
Balanço patrimonial em 31 de dezembro - Em milhares de reais
$WLYR
2018
2017
Circulante
&DL[DHHTXLYDOHQWHVGH
FDL[D 1RWD
&RQWDVDUHFHEHU 1RWD
7ULEXWRVDUHFXSHUDU 1RWD
Adiantamentos
603
1.141
9DORUHVDUHVWLWXLU 1RWD
2.005
1.749
40.166
38.561
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
(PSUpVWLPRVDORMLVWDV 1RWD
11.708
18.011
Depósitos judiciais
1.341
994
13.049
19.005
3URSULHGDGHVSDUD
LQYHVWLPHQWR 1RWD
607.309 633.371
620.358 652.376
7RWDOGRDWLYR
660.524
690.937
3DVVLYRHSDWULP{QLROtTXLGR
Circulante
Fornecedores
)LQDQFLDPHQWRV 1RWD
Contas a pagar a empresa
OLJDGD 1RWD
Tributos a pagar
Juros sobre capital próprio a
SDJDU 1RWD G
2XWURVSDVVLYRV
1mRFLUFXODQWH
)LQDQFLDPHQWRV 1RWD
7ULEXWRVGLIHULGRV 1RWD
3URYLVmRSDUDFRQWLQJrQFLDV
3DWULP{QLROtTXLGR 1RWD
Capital social
5HVHUYDGHOXFURV
7RWDOGRSDVVLYRHGR
SDWULP{QLROtTXLGR
2018
2017
10
310
1.283
1.142
33
84.766
749
74.392
420.492
80.874
501.366
924
123.286
660.524
690.937
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR(PPLOKDUHVGHUHDLV
Capital 5HVHUYDGHOXFURV
/XFURV
VRFLDO /HJDO Retenção DFXPXODGRV
(PGHMDQHLURGH
420.492
6.881
69.847
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
-XURVVREUHFDSLWDOSUySULR 1RWD G
-
Em 31 de dezembro de 2017
420.492
8.226
66.916
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
-XURVVREUHFDSLWDOSUySULR 1RWD G
-
10.179
70.695
Em 31 de dezembro de 2018
420.492
22
72.017
420.492
75.142
495.634
Total
497.220
495.634
501.366
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
Seção A – InIRUPDo}HVJHUDLV
&RQWH[WR RSHUDFLRQDO - A Riomar Shopping S.A.
³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGR TXH WHP FRPR REMHWR D H[SORUDomR FRPHUFLDO GR HPpreendimento imobiliário denominado RioMar Shopping, o
TXDOHVWiORFDOL]DGRHP5HFLIH3(DOpPGDSDUWLFLSDomR
VRFLHWiULD HP HPSUHVDV RX R LQYHVWLPHQWR HP EHQV PyYHLVHLPyYHLVOLJDGRVDRUHIHULGRHPSUHHQGLPHQWR
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]Dda pela diretoria da Companhia em 19 de março de 2019.
1.2. Base de preparação$VGHPRQVWUDo}HV¿QDQFHLras foram preparadas conforme as práticas contábeis
adotadas no Brasil incluindo os pronunciamentos emitiGRVSHOR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV &3&
HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDV
GDV GHPRQVWUDo}HV ¿QDQFHLUDV H VRPHQWH HODV DV
TXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGPLnistração na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLVIRUDP
DSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQD1RWD
(PIXQomRGHQmRKDYHURXWURVUHVXOWDGRVDEUDQJHQWHVQRV
H[HUFtFLRV¿QGRVHPGHGH]HPEURGHHGH
a Companhia não está apresentando a demonstração do
UHVXOWDGRDEUDQJHQWHQHVWDVGHPRQVWUDo}HV¿QDQFHLUDV
1.3.1RUPDVDOWHUDo}HVHLQWHUSUHWDo}HV - As normas
&3&,QVWUXPHQWRV)LQDQFHLURVH&3&±5HFHLWDV
de Contratos com Clientes foram adotadas pela primeira
YH]SDUDRH[HUFtFLRHPº de janeiro de 2018 e os impactos dessa adoção pela Companhia não são materiais.
$VSULQFLSDLVDOWHUDo}HVTXHR&3&WUD]VmR L QRYRV
FULWpULRV GH FODVVL¿FDomR GH DWLYRV ¿QDQFHLURV LL QRYR
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hedge.O principal impacto dessas normas para a ComSDQKLDVHULDQDDGRomRGRQRYRPRGHORGHLPSDLUPHQW
HQWUHWDQWRD&RPSDQKLDMiDGRWDYDDDYDOLDomRGHULVFR
GH FUpGLWR GRV FOLHQWHV GH IRUPD LQGLYLGXDO SDUD ¿QV GH
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Em 1º de janeiro de 2018, data da adoção inicial do
&3& D DGPLQLVWUDomR DYDOLRX TXDLV PRGHORV GH
QHJyFLRVHDSOLFDYDPDRVDWLYRV¿QDQFHLURVPDQWLGRV
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(P GH MDQHLUR GH SDVVRX D YLJRUDU D QRUPD
&3& 5 ±2SHUDo}HVGH$UUHQGDPHQWR0HUFDQWLO
$DGPLQLVWUDomRDYDOLRXDVDOWHUDo}HVWUD]LGDVSRUHV5. Propriedades pDUDLQYHVWLPHQWR
&XVWR
Terrenos
18.976
(GL¿FDo}HV
,QVWDODo}HVHHTXLSDPHQWRV
0yYHLVHXWHQVtOLRV
2XWURV
Adiantamentos
53
794.855
Saldo em 1º de janeiro
$TXLVLo}HV
%DL[DV
$OLHQDo}HV
Depreciação
Saldo em 31 de dezembro
VDVQRUPDVHFRQFOXLXTXHQmRKiLPSDFWRVGHFRUUHQWHVGHVXDDSOLFDomRXPDYH]TXHQmRSRVVXLFRQWUDWRV
GHDUUHQGDPHQWR¿UPDGRV
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(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV - As
HVWLPDWLYDV H RV MXOJDPHQWRV FRQWiEHLV VmR FRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFD
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IXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$ SUHSDUDomR GH GHPRQVWUDo}HV ¿QDQFHLUDV UHTXHU R
XVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHWDPEpPR
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&RPSDQKLDQRSURFHVVRGHDSOLFDomRGDVSROtWLFDVFRQWiEHLV $V GHPRQVWUDo}HV ¿QDQFHLUDV GD &RPSDQKLD
LQFOXHP SRUWDQWR HVWLPDWLYDV UHIHUHQWHV j GLYXOJDomR
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WULEXWRV SDUD SHUGDV GH FUpGLWR SDUD FRQWLQJrQFLDV H
outras similares. Os resultados reais podem apresentar
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6HomR&±1RWDVH[SOLFDWLYDVUHOHYDQWHVVHOHFLRQDGDV
&DL[DHHTXLYDOHQWHVGHFDL[D- O saldo em 31 de
GH]HPEURGHpFRPSRVWRSRU5 ±
5 HPUHFXUVRVHPFRQWDFRUUHQWHHSRU5
±5 HPDSOLFDo}HV¿QDQFHLUDVHPUHQGD
¿[D$V DSOLFDo}HV HP UHQGD ¿[D UHIHUHPVH D FHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVHTXRWDVHPIXQGRVGH
LQYHVWLPHQWRRVTXDLVSRVVXHPOLTXLGH]LPHGLDWDHWrP
UHPXQHUDomR DWUHODGD j YDULDomR GRV FHUWL¿FDGRV GH
GHSyVLWRLQWHU¿QDQFHLUR±&',
&RQWDVDUHFHEHU
2018
2017
6XEFRQGRPtQLR5LR0DU5HFLIH D
$OXJXpLVDUHFHEHU
&HVV}HVGHGLUHLWRDUHFHEHU±
³5HVVSHUDWD´
3URYLVmRSDUDSHUGDVHVWLPDGDV
GHFUpGLWR E
26.043
26.330
D 5HIHUHPVHDRVYDORUHVGHDOXJXpLVHGH³5HV6SHUDWD´
Mi UHFHELGRV SHOR 6XEFRQGRPtQLR 5LR0DU 5HFLIH SRUpP
QmRUHSDVVDGRVj&RPSDQKLDDWpR¿PGRH[HUFtFLR(VVHV
YDORUHVIRUDPUHSDVVDGRVQRLQtFLRGRPrVVXEVHTXHQWH.
E $SURYLVmRSDUDSHUGDVHVWLPDGDVGHFUpGLWRpFRQVWLWXtGDHPPRQWDQWHMXOJDGRVX¿FLHQWHSDUDID]HUIDFHD
HYHQWXDLVSHUGDVQDUHDOL]DomRGRFRQWDVDUHFHEHUFRP
EDVHHPDQiOLVHLQGLYLGXDOGHFDGDFUHGRU(PD
&RPSDQKLDFRQVWLWXLXSURYLVmRQRPRQWDQWHGH5
±UHYHUWHXSURYLVmRQRPRQWDQWHGH5
'HSUHFLDomR
DFXPXODGD
Os YDORUHVDFLPDUHSUHVHQWDPDÈUHD%UXWD/RFiYHO±$%/
correspondente ao empreendimento do RioMar Shopping.
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DV DQXDLV GH GHSUHFLDomR HVWmR EDVHDGDV HP ODXGR GH
DYDOLDomR HPLWLGR SRU SHULWR LQGHSHQGHQWH TXH HVWLPRX
SUD]RGHDQRVGHYLGD~WLOSDUDDVHGL¿FDo}HV3DUDD
HODERUDomRGRODXGRRDYDOLDGRULQGHSHQGHQWHFRQVLGHURX
RSODQHMDPHQWRRSHUDFLRQDOGD&RPSDQKLDSDUDRVSUy[LPRVH[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDnutenção e utilização dos itens, elementos de comparação
HWD[DVGHYLYrQFLDGRVEHQV
6HHVVDVSURSULHGDGHVHVWLYHVVHPDYDOLDGDVSHORYDORUMXVWRHVWHVHULDGH5$&RPSDQKLDHVWDEHOHFHR
2018
/tTXLGR
18.976
53
607.309
2018
633.371
607.309
2017
/tTXLGR
18.976
103
633.371
2017
657.230
633.371
Vida útil
HVWLPDGD
HPDQRV
YDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHPR
uso de operações recentes realizadas entre terceiros com
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HPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWRGDDGPLQLVWUDomR
GHTXHRPHUFDGRDVVLPDYDOLDHVVHVWLSRVGHSURSULHGDGHV
HPHYHQWXDLVQHJRFLDo}HV
)LQDQFLDPHQWRV5HIHUHVHD¿QDQFLDPHQWRREWLGR
MXQWRDR%DQFR1DFLRQDOGH'HVHQYROYLPHQWR(FRQ{PLFRH6RFLDO±%1'(6QRYDORURULJLQDOGH5
2UHIHULGRFUpGLWRHVWiGLYLGLGRHPWUrVOLQKDVFRPDV
'HPRQVWUDomRGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEUR
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
2018
2017
5HFHLWDVOtTXLGDV 1RWD
107.440 103.083
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
&RQVWLWXLomRGHSURYLVmRSDUDSHUGDV
HVWLPDGDVGHFUpGLWR
5HYHUVmRGHSURYLVmRSDUDFRQWLQJrQFLDV
2XWUDVGHVSHVDVOtTXLGDV
/XFURRSHUDFLRQDO
54.304
48.033
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
(QFDUJRVGH¿QDQFLDPHQWRV
2XWUDVGHVSHVDV¿QDQFHLUDV
/XFURDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
43.615
30.910
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV 1RWD
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
/XFUROtTXLGRGRH[HUFtFLR
39.051
26.895
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKDUHV
420.492 420.492
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDOVRFLDO
QR¿PGRH[HUFtFLR±5
92,87
63,96
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Amortização
PHVHV
PHVHV
PHVHV
9HQFL
mento
LQLFLDO
2018
2017
-DQ
-DQ
-DQ
422
628
107.371 160.053
0HQRVSDUFHODDSUHVHQWDGDQRSDVVLYRFLUFXODQWH
3DUFHODDSUHVHQWDGDQRSDVVLYRQmRFLUFXODQWH
53.500 106.282
2YDORUMXVWRGRV¿QDQFLDPHQWRVVHDSUR[LPDDRVHXYDORUFRQWiELOYLVWRTXHQmR
KRXYHPXGDQoDVVLJQL¿FDWLYDVQDVFRQGLo}HVGHPHUFDGRDWXDLVHWD[DVGHMXURV
HPUHODomRjVFRQGLo}HVQDGDWDHPTXHR¿QDQFLDPHQWRIRLWRPDGR
(PJDUDQWLDjRSHUDomRD&RPSDQKLDDSUHVHQWRX¿DQoDGDDFLRQLVWDFRQWURODGRUDDTXDOVHREULJDDPDQWHUGHWHUPLQDGRVtQGLFHVGHUHQWDELOLGDGHHGHHQGLYLGDPHQWR(PGHGH]HPEURGHHVVHV³FRYHQDQWV´IRUDPFXPSULGRV
2VPRQWDQWHVUHJLVWUDGRVQRSDVVLYRQmRFLUFXODQWHWrPDVHJXLQWHFRPSRVLomR
SRUDQRGHYHQFLPHQWR
2018
2017
2019
53.141
2020
53.500
53.141
106.282
53.500
3DWULP{QLROtTXLGR
D &DSLWDOVRFLDO - O capital social subscrito e integralizado em 31 de dezembro
de 2018 e de 2017 está representado por 420.491.555 ações ordinárias nominatiYDVVHPYDORUQRPLQDO
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWH
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XPDYH]TXHVHUmRXWLOL]DGRVSDUDDWHQGHULQYHVWLPHQWRVGHFDSLWDOSUySULRHDPRUWL]DomRGH¿QDQFLDPHQWRV(PDDGPLQLVWUDomRSURS{VDUHDOL]DomRGDUHVHUYD
GHUHWHQomRGHOXFURVQRPRQWDQWHGH5 WHQGRGHVWLQDGRWDLVUHFXUVRVQR
SDJDPHQWRGHMXURVVREUHFDSLWDOSUySULRDRVDFLRQLVWDV$UHDOL]DomRGDUHVHUYDHP
IRLDSURYDGDHPDVVHPEOHLDGHDFLRQLVWDVUHDOL]DGDHPGHDEULOGHH
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F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWH
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SUHYLDPHQWHDGLVWULEXLomRGHGLYLGHQGRVFRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR
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SDWULP{QLROtTXLGRSHORYDORUEUXWRXPDYH]TXHRVEHQHItFLRV¿VFDLVSRUHOH
JHUDGRVVmRPDQWLGRVQRUHVXOWDGRGRH[HUFtFLR
5HFHLWDVOtTXLGDV
2018
2017
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
Outras receitas
556
1.293
'HGXo}HV±3,6&2),16HFDQFHODPHQWRV
103.083
107.440
Linha
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Outras
2018
2017
10. Imposto de rHQGDHFRQWULEXLomRVRFLDO - Em 31 de dezembro de 2018,
D WD[D HIHWLYD GRV WULEXWRV GLIHUH GD WD[D QRPLQDO SULQFLSDOPHQWH SHOD GHGXomR
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Ano XCVI • NÀ 52 - 19
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Os encargos do imposto de renda e da contribuição social são apurados com base
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