DOEPE 19/03/2019 - Pág. 21 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 19 de março de 2019
Diário Oficial do Estado de Pernambuco - Poder Executivo
RIOMAR FORTALEZA NORTE S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
VXEPHWHPRV j DSUHFLDomR GH 9 6DV DV GHPRQVWUDo}HV ¿QDQFHLUDV UHODWLYDV DRV H[HUFtFLRV HQFHUUDGRV HP GH
GH]HPEURGHHGHHUHODWyULRGRDXGLWRULQGHSHQGHQWH
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
3DVVLYRHSDWULP{QLROtTXLGR
2018
Circulante
)LQDQFLDPHQWRV 1RWD
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD 1RWD
6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
Adiantamentos recebidos
Não circulante
)LQDQFLDPHQWRV 1RWD
9
- 7ULEXWRVGLIHULGRV 1RWD
3DWULP{QLROtTXLGR 1RWD
9
&DSLWDOVRFLDO
3UHMXt]RVDFXPXODGRV
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
$WLYR
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
&RQWDVDUHFHEHU 1RWD
9DORUHVDUHVWLWXLU 1RWD
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
Não circulante
5HDOL]iYHODORQJRSUD]R
(PSUpVWLPRVDORMLVWDV 1RWD
'HSyVLWRVMXGLFLDLV
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
,QWDQJtYHO
7RWDOGRDWLYR
2018
2017
2017
9
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR
Em milhares de reais
&DSLWDO 3UHMXt]RV
social acumulados
Total
Em 1º de janeiro de 2017
$XPHQWRGHFDSLWDO 1RWD
3UHMXt]RGRH[HUFtFLR
-
(PGHGH]HPEURGH
$XPHQWRGHFDSLWDO 1RWD
3UHMXt]RGRH[HUFtFLR
-
(PGHGH]HPEURGH
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjV
GHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
Seção A – Informações gerais
&RQWH[WRRSHUDFLRQDO- A Riomar Fortaleza Norte S.A.
(“Companhia”) é uma sociedade anônima de capital fechado
VHGLDGD HP 5HFLIH ± 3( TXH WHP FRPR REMHWR D H[SORUDção comercial do Shopping denominado RioMar Kennedy,
ORFDOL]DGRHP)RUWDOH]D&(DOpPGDSDUWLFLSDomRVRFLHWiULD
HPHPSUHVDVRXLQYHVWLPHQWRVHPEHQVPyYHLVHLPyYHLV
ligados ao referido empreendimento.
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHP GHPDUoRGH
1%DVHGHSUHSDUDomR$VGHPRQVWUDo}HV¿QDQFHLUDVIRram preparadas conforme as práticas contábeis adotadas no
Brasil incluindo os pronunciamentos emitidos pelo Comitê de
3URQXQFLDPHQWRV &RQWiEHLV &3& H HYLGHQFLDP WRGDV DV
LQIRUPDo}HV UHOHYDQWHV SUySULDV GDV GHPRQVWUDo}HV ¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDV
utilizadas pela administração na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDV
GHPRQVWUDo}HV¿QDQFHLUDVHVWmRDSUHVHQWDGDVQD1RWD.
(PIXQomRGHQmRKDYHURXWURVUHVXOWDGRVDEUDQJHQWHVQRV
H[HUFtFLRV¿QGRVHPGHGH]HPEURGHHGH
a Companhia não está apresentando a demonstração do
UHVXOWDGRDEUDQJHQWHQHVWDVGHPRQVWUDo}HV¿QDQFHLUDV
1RUPDV DOWHUDo}HV H LQWHUSUHWDo}HV - As normas
&3&,QVWUXPHQWRV)LQDQFHLURVH&3&±5HFHLWDV
de Contratos com Clientes foram adotadas pela primeira
YH]SDUDRH[HUFtFLRHPGHMDQHLURGHHRVLPSDFtos dessa adoção pela Companhia não são materiais. As
SULQFLSDLVDOWHUDo}HVTXHR&3&WUD]VmR L QRYRVFULWpULRVGHFODVVL¿FDomRGHDWLYRV¿QDQFHLURV LL QRYRPRGHOR
GH LPSDLUPHQW SDUD DWLYRV ¿QDQFHLURV LLL ÀH[LELOL]DomR
GDVH[LJrQFLDVSDUDDGRomRGDFRQWDELOLGDGHGHKHGJH2
principal impacto dessas normas para a Companhia seria
QD DGRomR GR QRYR PRGHOR GH LPSDLUPHQW HQWUHWDQWR D
&RPSDQKLDMiDGRWDYDDDYDOLDomRGHULVFRGHFUpGLWRGRV
FOLHQWHVGHIRUPDLQGLYLGXDOSDUD¿QVGHSURYLVmRGDVSHUdas esperadas.
(PGHMDQHLURGHGDWDGDDGRomRLQLFLDOGR&3&
DDGPLQLVWUDomRDYDOLRXTXDLVPRGHORVGHQHJyFLRVHDSOLFDYDPDRVDWLYRV¿QDQFHLURVPDQWLGRVSHOD&RPSDQKLDH
FODVVL¿FRXRVLQVWUXPHQWRV¿QDQFHLURVQDVGHYLGDVFDWHJRULDVGDQRYDQRUPD 1RWD
(P GH MDQHLUR GH SDVVRX D YLJRUDU D QRUPD
&3& 5 ±2SHUDo}HVGH$UUHQGDPHQWR0HUFDQWLO$
DGPLQLVWUDomRDYDOLRXDVDOWHUDo}HVWUD]LGDVSRUHVVDV
QRUPDVHFRQFOXLXTXHQmRKiLPSDFWRVGHFRUUHQWHVGH
VXDDSOLFDomRXPDYH]TXHQmRSRVVXLFRQWUDWRVGHDUUHQGDPHQWR¿UPDGRV
Seção B – Riscos
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV- As
HVWLPDWLYDV H RV MXOJDPHQWRV FRQWiEHLV VmR FRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFD
H HP RXWURV IDWRUHV LQFOXLQGR H[SHFWDWLYDV GH HYHQWRV
IXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$ SUHSDUDomR GH GHPRQVWUDo}HV ¿QDQFHLUDV UHTXHU R
XVR GH FHUWDV HVWLPDWLYDV FRQWiEHLV FUtWLFDV H WDPEpP
R H[HUFtFLR GH MXOJDPHQWR SRU SDUWH GD DGPLQLVWUDomR
GD &RPSDQKLD QR SURFHVVR GH DSOLFDomR GDV SROtWLFDV
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tributos, perdas de crédito e outras similares. Os resulWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjV
HVWLPDWLYDV
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&DL[D H HTXLYDOHQWHV GH FDL[D 2 VDOGR HP GH
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HPFRQWDFRUUHQWH ±5 HSRU5HP
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$VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DFRUUHVSRQGHPD
FHUWL¿FDGRV GH GHSyVLWRV EDQFiULRV H TXRWDV GH IXQGRV
GH LQYHVWLPHQWR RV TXDLV SRVVXHP OLTXLGH] LPHGLDWD H
WrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGH
GHSyVLWRLQWHU¿QDQFHLUR±&',
&RQWDVDUHFHEHU
2018
2017
6XEFRQGRPtQLR5LRPDU.HQQHG\ D
$OXJXpLVDUHFHEHU
&HVV}HVGHGLUHLWRDUHFHEHU±
³5HVVSHUDWD´
3URYLVmRSDUDSHUGDVHVWLPDGDV
de crédito (b)
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2018
2017
Receitas líquidas (Nota 8)
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
&RQVWLWXLomRGHSURYLVmRSDUDSHUGDV
HVWLPDGDVGHFUpGLWR
2XWUDVGHVSHVDVOtTXLGDV
3UHMXt]RRSHUDFLRQDO
5HFHLWDV¿QDQFHLUDV 1RWD
'HVSHVDV¿QDQFHLUDV
-XURVGH¿QDQFLDPHQWRV 1RWD
2XWUDVGHVSHVDV¿QDQFHLUDV 1RWD
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
Imposto de renda e contribuição social
GLIHULGRV 1RWD
3UHMXt]RGRH[HUFtFLR
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKDUHV
3UHMXt]RSRUORWHGHPLODo}HVGR
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HYHQFLPHQWR¿QDOHP
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FRUUHVSRQGHQWHDGRYDORU¿QDQFLDGR
2 YDORU MXVWR GRV ¿QDQFLDPHQWRV VH DSUR[LPD DR VHX YDORU FRQWiELO
YLVWRTXHQmRKRXYHPXGDQoDVVLJQL¿FDWLYDVQDVFRQGLo}HVGHPHUFDGRDWXDLVHWD[DVGHMXURVHPUHODomRjVFRQGLo}HVQDGDWDHPTXHR
¿QDQFLDPHQWRIRLWRPDGR
2V PRQWDQWHV UHJLVWUDGRV QR SDVVLYR QmR FLUFXODQWH WrP D VHJXLQWH
FRPSRVLomRSRUDQRGHYHQFLPHQWR
2018
2017
$SDUWLUGH
7. Patrimônio líquido2FDSLWDOVRFLDOVXEVFULWRHLQWHJUDOL]DGRHP
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GHFDSLWDOQRPRQWDQWHGH5FRPUHFXUVRVDQWHULRUPHQWHDGLDQWDGRV
SHORVDFLRQLVWDVWHQGRVLGRHPLWLGDVQRYDVDo}HV
(PGHDEULOGHHGHGH]HPEURGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRXDXPHQWRGHFDSLWDOQRPRQWDQWHGH5 H5
UHVSHFWLYDPHQWHFRPUHFXUVRVDQWHULRUPHQWHDGLDQWDGRVSHORVDFLRQLVWDV
WHQGRVLGRHPLWLGDVQRFRQMXQWRQRYDVDo}HV.
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Lei das Sociedades por Ações.
8. Receitas líquidas
2018
2017
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
2XWUDVUHFHLWDV
'HGXo}HV±3,6&2),16HFDQFHODPHQWRV
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
2018
2017
*DVWRVFRPDHVWUXWXUDGR5LR0DU.HQQHG\
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
(a)5HIHUHPVHDRVYDORUHVGHDOXJXpLVHGH³5HV6SHUD- 6HUYLoRVSUHVWDGRV
Outras
ta” Mi UHFHELGRV SHOR 6XEFRQGRPtQLR 5LR0DU .HQQHG\
SRUpPQmRUHSDVVDGRVj&RPSDQKLDDWpR¿PGRH[HUFtFLR(VVHVYDORUHVIRUDPUHSDVVDGRVQRLQtFLRGRPrV ,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO - O imposto de renda e a
FRQWULEXLomRVRFLDOGLIHULGRVSDVVLYRVUHIHUHPVHjGLIHUHQoDWHPSRUiULD
VXEVHTXHQWH
E $SURYLVmRSDUDSHUGDVHVWLPDGDVGHFUpGLWRpFRQV- HQWUHDGHSUHFLDomRGDVHGL¿FDo}HVFDOFXODGDjWD[D¿VFDOHDUHVSHFWLWXtGD HP PRQWDQWH MXOJDGR VX¿FLHQWH SDUD ID]HU IDFH WLYDGHSUHFLDomRFDOFXODGDSHODVXDYLGD~WLO EDVHFRQWiELO FRQIRUPH
D HYHQWXDLV SHUGDV QD UHDOL]DomR GR FRQWDV D UHFHEHU GLVSRVWRQRDUWGD/HLQ DOWHUDGDSHOD/HLQ
FRP EDVH HP DQiOLVH LQGLYLGXDO GH FDGD FUHGRU (P $V DOtTXRWDV GHVVHV WULEXWRV GH¿QLGDV DWXDOPHQWH SDUD GHWHUPLQDomR
GRVWULEXWRVGLIHULGRVVmRGHSDUDRLPSRVWRGHUHQGDHGH SDUD
D&RPSDQKLDFRQVWLWXLXSURYLVmRQRPRQWDQWHGH
a contribuição social.
5 5
AWpRLPSRVWRGHUHQGDHDFRQWULEXLomRVRFLDOIRUDPGHWHUPLQDGRV
FRPEDVHQROXFURSUHVXPLGR(PRVHQFDUJRVGRLPSRVWRGHUHQGD
3URSULHGDGHVSDUDLQYHVWLPHQto
2018
2017
Vida útil
e da contribuição social foram calculados com base no lucro real, entretanto
&XVWRGH 'HSUHFLDomR
HVWLPDGD
aquisição
acumulada
Líquido
Líquido
(em anos)
QmRIRUDPDSXUDGDVEDVHVSRVLWLYDVSDUDHVVHVWULEXWRV
7HUUHQRV
(PGHGH]HPEURGHD&RPSDQKLDSRVVXtDHPVHXVUHJLVWURV
(GL¿FDo}HV
¿VFDLVSUHMXt]RVDFRPSHQVDUUHODFLRQDGRVDRLPSRVWRGHUHQGDHEDVHV
,QVWDODo}HVHHTXLSDPHQWRV
QHJDWLYDVGHFRQWULEXLomRVRFLDOQRPRQWDQWHGH5 DPERVQmR
0yYHLVHXWHQVtOLRV
reconhecidos contabilmente em função da incerteza da necessidade de
2XWUDV
XWLOL]DomRGHVVHVFUpGLWRVQRVSUy[LPRVH[HUFtFLRV.
Adiantamentos
-
11. Partes relacionadas - A Companhia é parte integrante de um grupo
GHHPSUHVDVGHQRPLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDH
RVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRV
2018
2017
a cada empresa, segundo a razoabilidade das suas operações (Nota 9).
6DOGRHPGHMDQHLUR
$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV
$TXLVLo}HV
6$QRYDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXH
$OLHQDo}HV
cabe à Companhia no compartilhamento das estruturas operacional e adminis%DL[DSRUGRDomR
WUDWLYDGRJUXSRHFRQ{PLFRQRTXDOHVWiLQVHULGD
Depreciação
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMD
6DOGRHPGHGH]HPEUR
UHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRVVDOiULRVHHQOsYDORUHVDFLPDUHSUHVHQWDPDÈUHD%UXWD/RFiYHO±$%/ R YDORU MXVWR DWUDYpV GH WpFQLFDV GH DYDOLDomR TXH LQ- FDUJRVQRPRQWDQWHGH5 ±5 RVTXDLVVmRDWULEXtGRV
correspondente ao empreendimento RioMar Kennedy. As cluem o uso de operações recentes realizadas entre ter- à Companhia por meio de compartilhamento de despesas.
adições estão representadas pelos gastos remanescentes ceiros com propriedades similares, a análise de modelos &REHUWXUD GH VHJXURV - A contratação de seguro está sob a resFRPDFRQVWUXomRGRHPSUHHQGLPHQWRRTXDOIRLLQDXJX- GHSUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRU- SRQVDELOLGDGH GR 6XEFRQGRPtQLR 6KRSSLQJ &HQWHU 5LRPDU 3UHVLGHQWH
UDGRHPRXWXEURGH
PDo}HVJHUDGDVSHORPHUFDGRHDDQiOLVHGHÀX[RVGH Kennedy e é feita com base em programa de gerenciamento de riscos
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD- FDL[D GHVFRQWDGRV RV TXDLV QmR FRQVLGHUDP RV HIHLWRV FRPRREMHWLYRGHGHOLPLWDURVULVFRVEXVFDQGRQRPHUFDGRFREHUWXUDV
[DVDQXDLVGHGHSUHFLDomRHVWmREDVHDGDVHPODXGRGH WULEXWiULRVWHQGRHPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWR FRPSDWtYHLVFRPRSRUWHGRHPSUHHQGLPHQWR$VFREHUWXUDVFRQWUDWDGDV
DYDOLDomRHPLWLGRSRUSHULWRLQGHSHQGHQWHTXHGLIHUHQWH- GDDGPLQLVWUDomRGHTXHRPHUFDGRDVVLPDYDOLDHVVHV QRPRQWDQWHGH5 VmRFRQVLGHUDGDVVX¿FLHQWHVSHODDGPLQLVPHQWHGRDSOLFDGRSHOD&RPSDQKLDHVWLPRXSUD]RGH WLSRVGHSURSULHGDGHVHPHYHQWXDLVQHJRFLDo}HV
WUDomR SDUD FREULU HYHQWXDLV VLQLVWURV FRQVLGHUDQGR D QDWXUH]D GH VXD
DQRVGHYLGD~WLOSDUDDVHGL¿FDo}HV3DUDDHODERUDomR 6. Financiamentos 5HIHUHVHD¿QDQFLDPHQWRFRQFHGLGR DWLYLGDGH RV ULVFRV HQYROYLGRV HP VXDV RSHUDo}HV H D RULHQWDomR GH
GRODXGRRDYDOLDGRULQGHSHQGHQWHFRQVLGHURXRSODQH- SHOR %DQFR GR 1RUGHVWH GR %UDVLO 6$ %1% QR kPELWR seus consultores de seguros.
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tenção e utilização dos itens, elementos de comparação VmR GH DD FRP E{QXV GH DGLPSOrQFLD GH &DL[DHHTXLYDOHQWHVGHFDL[D&DL[DHHTXLYDOHQWHVGHFDL[D
H[LJLGRVWULPHVWUDOPHQWHGXUDQWHRSHUtRGRGHFDUrQFLDGH LQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLHWD[DVGHYLYrQFLDGRVEHQV
6H HVVDV SURSULHGDGHV HVWLYHVVHP DYDOLDGDV SHOR YDORU PHVHV$SyV FDUrQFLD R YDORU ¿QDQFLDGR H RV MXURV TXLGH]FRPYHQFLPHQWRVRULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJMXVWRHVWHVHULDGH5$&RPSDQKLDHVWDEHOHFH passaram a ser amortizados em prestações mensais e QL¿FDQWHGHPXGDQoDGHYDORU
Ano XCVI • NÀ 52 - 21
CNPJ n.º 15.010.768/0001-13
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2018
2017
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
Ajustes de
'HSUHFLDomRHDPRUWL]DomR
-XURVGH¿QDQFLDPHQWR
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%DL[DGHHPSUpVWLPRVDORMLVWDV
&RQVWLWXLomRGHSURYLVmRSDUDSHUGDV
HVWLPDGDVGHFUpGLWR
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Valor residual de propriedades para
LQYHVWLPHQWREDL[DGDV
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHU
9DORUHVDUHVWLWXLU
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
)RUQHFHGRUHV
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6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
Adiantamentos
&DL[DDSOLFDGRQDVRSHUDo}HV
-XURVSDJRV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVRSHUDFLRQDLV
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(PSUpVWLPRVDORMLVWDVUHFHELGRVOtTXLGRV
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,QWHJUDOL]DomRGHFDSLWDOSHORVDFLRQLVWDV
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Aumento (redução) líquido de caixa e
HTXLYDOHQWHVGHFDL[D
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$WLYRV¿QDQFHLURV$WpGHGH]HPEURGHD&RPSDQKLDFODVVL¿FDYDVHXVDWLYRV¿QDQFHLURVFRPR³HPSUpVWLPRVHUHFHEtYHLV´RVTXDLVVmR
DWLYRV ¿QDQFHLURV QmR GHULYDWLYRV FRP SDJDPHQWRV ¿[RV RX GHWHUPLQiYHLV
representados unicamente por principal e juros, não cotados em um mercado
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