Pular para o conteúdo
Tribunal Processo
Tribunal Processo
  • Diários Oficiais
  • Justiça
  • Contato
  • Cadastre-se
Pesquisar por:

DOEPE - Recife, 21 de março de 2019 - Página 17

  1. Página inicial  > 
« 17 »
DOEPE 21/03/2019 - Pág. 17 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 21/03/2019 ● Diário Oficial do Estado de Pernambuco

Recife, 21 de março de 2019

Diário Oficial do Estado de Pernambuco - Poder Executivo

Ano XCVI • NÀ 54 - 17

COSTA DE GUADALUPE EMPREENDIMENTOS IMOBILIÁRIOS S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias, sub'HPRQVWUDomRGRUHVXOWDGR
PHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRVH[HUFtFLRVHQFHUUDGRVHPGHGH]HPEUR
([HUFtFLRV¿QGRVHPGHGH]HPEUR
GHHGHHUHODWyULRGRDXGLWRULQGHSHQGHQWH
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
2018
2017
Balanço patrimonial em 31 de dezembro - Em milhares de reais
5HFHLWDV GHVSHVDV RSHUDFLRQDLV


'HVSHVDVDGPLQLVWUDWLYDV



$WLYR
2018
2017 3DVVLYRHSDWULP{QLROtTXLGR
2018
2017
*HUDLV 1RWD 
    
Circulante
Circulante

 

&DL[DHHTXLYDOHQWHVGH
)RUQHFHGRUHV

 
 'HSUHFLDomR
2XWUDVUHFHLWDV


Contas a pagar a empresa
FDL[D 1RWD 

 

    

 
 3UHMXt]RRSHUDFLRQDO
Tributos a recuperar


2 OLJDGD 1RWD 

 

Tributos a pagar

 
 5HFHLWDV¿QDQFHLUDV

 

'HVSHVDV¿QDQFHLUDV

 

22 

1mR&LUFXODQWH


3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGD
3DWULP{QLROtTXLGR 1RWD 


5HDOL]iYHODORQJRSUD]R


FRQWULEXLomRVRFLDO
    
   
0~WXRFRPSHVVRDOLJDGD 1RWD 
    &DSLWDOVRFLDO
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO 1RWD 
 

    3UHMXt]RGRH[HUFtFLR
(VWRTXHV 1RWD 
    5HVHUYDGHFDSLWDO
   
   
    3UHMXt]RVDFXPXODGRV
$o}HVHPFLUFXODomRQR¿QDOGR
    H[HUFtFLR HPPLOKDUHV 
,PRELOL]DGR

 

  
   
3UHMXt]RSRUORWHGHPLODo}HVGRFDSLWDOVRFLDO
7RWDOGRDWLYR
    7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR     QR¿PGRH[HUFtFLR±5
   
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR(PPLOKDUHVGHUHDLV

 &DSLWDO  5HVHUYD  3UHMXt]RV
 VRFLDO  GHFDSLWDO DFXPXODGRV
Em 1º de janeiro de 2017
  
 
 
,QWHJUDOL]DomRGHiJLRQDHPLVVmRGHDo}HV 1RWD  
 
 

3UHMXt]RGRH[HUFtFLR
- 

Em 31 de dezembro de 2017
  
 
 
,QWHJUDOL]DomRGHiJLRQDHPLVVmRGHDo}HV 1RWD  
 
 

3UHMXt]RGRH[HUFtFLR
- 

 

Em 31 de dezembro de 2018
  

Total
 


 
 


 
 

1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
6HomR$±,QIRUPDo}HVJHUDLV
&RQWH[WRRSHUDFLRQDO- $&RVWDGH*XDGDOXSH(PSUHHQGLPHQWRV,PRELOLiULRV6$ ³&RPSDQKLD´ 
pXPDVRFLHGDGHDQ{QLPDFRPVHGHHP5HFLIH±3(FRQVWLWXtGDHPGHPDUoRGHTXHWHP
FRPRREMHWRSULQFLSDODFRQVWUXomRHLQFRUSRUDomRGHLPyYHLVSDUDYHQGDHORFDomR
$&RPSDQKLDHVWiHPIDVHGHGHVHQYROYLPHQWRGHSURMHWRLPRELOLiULRHPWHUUHQRSUySULRORFDOL]DGRQR
PXQLFtSLRGH6LULQKDpP±3(
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHPGHPDUoR
GH
1.2. Base de preparação$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQtábeis adotadas no Brasil incluindo os pronunciamentos emitidos pelo Comitê de Pronunciamentos
&RQWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGPLQLVWUDomRQDVXDJHVWmR
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLV
IRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQDQRWD
(PIXQomRGHQmRKDYHURXWURVUHVXOWDGRVDEUDQJHQWHVQRVH[HUFtFLRV¿QGRVHPGHGH]HPEURGH
HGHD&RPSDQKLDQmRHVWiDSUHVHQWDQGRDGHPRQVWUDomRGRUHVXOWDGRDEUDQJHQWHQHVWDV
GHPRQVWUDo}HV¿QDQFHLUDV
1RUPDVDOWHUDo}HVHLQWHUSUHWDo}HV$VQRUPDV&3&,QVWUXPHQWRV)LQDQFHLURVH&3&±
5HFHLWDVGH&RQWUDWRVFRP&OLHQWHVIRUDPDGRWDGDVSHODSULPHLUDYH]SDUDRH[HUFtFLRHPžGHMDQHLUR
GHHRVLPSDFWRVGHVVDDGRomRSHOD&RPSDQKLDQmRVmRPDWHULDLV$VSULQFLSDLVDOWHUDo}HVTXH
R&3&WUD]VmR L QRYRVFULWpULRVGHFODVVL¿FDomRGHDWLYRV¿QDQFHLURV LL QRYRPRGHORGHLPSDLUPHQWSDUDDWLYRV¿QDQFHLURV LLL ÀH[LELOL]DomRGDVH[LJrQFLDVSDUDDGRomRGDFRQWDELOLGDGHGHKHGJH
(PžGHMDQHLURGHGDWDGDDGRomRLQLFLDOGR&3&DDGPLQLVWUDomRDYDOLRXTXDLVPRGHORVGH
QHJyFLRVHDSOLFDYDPDRVDWLYRV¿QDQFHLURVPDQWLGRVSHOD&RPSDQKLDHFODVVL¿FRXRVLQVWUXPHQWRV
¿QDQFHLURVQDVGHYLGDVFDWHJRULDVGDQRYDQRUPD 1RWD 
EmžGHMDQHLURGHSDVVRXDYLJRUDUDQRUPD&3& 5 ±2SHUDo}HVGH$UUHQGDPHQWR0HUFDQWLO
$DGPLQLVWUDomRDYDOLRXDVDOWHUDo}HVWUD]LGDVSRUHVVDVQRUPDVHFRQFOXLXTXHQmRKiLPSDFWRVGHFRUUHQWHVGHVXDDSOLFDomRXPDYH]TXHQmRSRVVXLFRQWUDWRVGHDUUHQGDPHQWR¿UPDGRV.
6HomR%±5LVFRV
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV$VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHVLQFOXLQGRH[SHFWDWLYDV
GHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV

ASUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHWDPEpPRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD
&RPSDQKLD QR SURFHVVR GH DSOLFDomR GDV SROtWLFDV FRQWiEHLV$V GHPRQVWUDo}HV
¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDVUHIHUHQWHVjVHOHomRGDV
YLGDV~WHLVGHLPRELOL]DGRGHWHUPLQDomRGHSURYLV}HVSDUDWULEXWRVHRXWUDVVLPLODUHV2VUHVXOWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV.
6HomR&±1RWDVH[SOLFDWLYDVUHOHYDQWHVVHOHFLRQDGDV
(VWRTXHV6mRUHSUHVHQWDGRVSRUWHUUHQRVLWXDGRQRPXQLFtSLRGH6LULQKDpP3(
HSRUJDVWRVGHIRUPDomRGHLPyYHLVDFRPHUFLDOL]DUHHVWmRGHPRQVWUDGRVDRFXVWR
GHDTXLVLomR(PGHGH]HPEURGHRHPSUHHQGLPHQWRDLQGDHVWDYDHPIDVH
GHGHVHQYROYLPHQWRGRSURMHWRHQHQKXPDXQLGDGHKDYLDVLGRFRQFOXtGDRXYHQGLGD
2VDOGRHPGHGH]HPEURGHpFRPSRVWRSHORWHUUHQRQRYDORUGH5
±5 HSRULPyYHLVHPFRQVWUXomRQRPRQWDQWHGH5 ±
5 
3DWULP{QLROtTXLGR2FDSLWDOVRFLDOHPGHGH]HPEURGHHGHHVWi
UHSUHVHQWDGRSRUDo}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO
$$VVHPEOHLDGH$FLRQLVWDVUHDOL]DGDHPGHPDLRGHDSURYRXDXPHQWRGR
FDSLWDOVRFLDOPHGLDQWHHPLVVmRGHQRYDVDo}HVFRPiJLRQDVXEVFULomR
QRYDORUGH52FDSLWDOVXEVFULWRIRLWRWDOPHQWHLQWHJUDOL]DGRHPGLQKHLURGXUDQWHRH[HUFtFLR¿QGRHPGHGH]HPEURGHHQWUHWDQWRRiJLRYHPVHQGRLQWHJUDOL]DGRjPHGLGDGDQHFHVVLGDGHGHFDL[DGD&RPSDQKLDHUHJLVWUDGRFRPRUHVHUYD
GHFDSLWDO(PRVDFLRQLVWDVLQWHJUDOL]DUDP5 ±5 UHIHUHQWHV
DRiJLRQDHPLVVmRGHDo}HV2VDOGRGHiJLRDVHULQWHJUDOL]DGRSHORVDFLRQLVWDVHP
GHGH]HPEURGHpGH5 5 
$RV DFLRQLVWDV p DVVHJXUDGR HVWDWXWDULDPHQWH XP GLYLGHQGR PtQLPR REULJDWyULR GH
GROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHVSRU$o}HV.
3DUWHVUHODFLRQDGDV- A Companhia é parte integrante de um grupo de empreVDVGHQRPLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDHRVEHQHItFLRVGDV
HVWUXWXUDV RSHUDFLRQDO H DGPLQLVWUDWLYD VmR DWULEXtGRV D FDGD HPSUHVD VHJXQGR
D UD]RDELOLGDGH GDV VXDV RSHUDo}HV 1HVVH FRQWH[WR D &RPSDQKLD UHJLVWURX QR
H[HUFtFLR¿QGRHPGHGH]HPEURGHGHVSHVDVDGPLQLVWUDWLYDVJHUDLVGH
5 ±5 
$V FRQWDV D SDJDU D HPSUHVD OLJDGD -&30 3DUWLFLSDo}HV H (PSUHHQGLPHQWRV
6$QRYDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXHFDEH
j&RPSDQKLDQRFRPSDUWLOKDPHQWRGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDGR
grupo econômico no qual está inserida.
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMDUHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRVVDOiULRVHHQFDUJRVQRPRQWDQWHGH5 ±5 RVTXDLVVmRDWULEXtGRVj&RPSDQKLDSRUPHLRGH
compartilhamento de despesas.
2P~WXRFRPSHVVRDOLJDGDIRLFHOHEUDGRSRULQVWUXPHQWRSDUWLFXODUHPGHPDLR
GH  FRP DQXrQFLD GD WRWDOLGDGH GRV DFLRQLVWDV7DO FRQWUDWR QmR SRVVXL UHPXQHUDomR H QHP YHQFLPHQWR H VHUi DPRUWL]DGR HP IXQomR GD QHFHVVLGDGH GH
FDL[DGD&RPSDQKLDGHYHQGRFDGDSDUFHODFRLQFLGLUFRPDVGDWDVHSURSRUo}HV
GDVLQWHJUDOL]Do}HVGRiJLRQDVXEVFULomRGHDo}HVGD&RPSDQKLD 1RWD SHORV

CNPJ n.º 07.300.052/0001-22

'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2018
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO    
Ajustes de
'HSUHFLDomR

 
9DULDo}HVQRVDWLYRVHSDVVLYRV

 
7ULEXWRVDUHFXSHUDU

 
(VWRTXHV
   
)RUQHFHGRUHV

  
&RQWDVDSDJDUDHPSUHVDOLJDGD

 
Tributos a pagar

 
&DL[DDSOLFDGRQDVRSHUDo}HV
   
Imposto de renda e contribuição social pagos

 
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVRSHUDFLRQDLV
  
)OX[RVGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
$TXLVLomRGHLPRELOL]DGR
- 
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWR
- 
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
5HFHELPHQWRGHP~WXRFRPSHVVRDOLJDGD

 
,QWHJUDOL]DomRGHiJLRQDHPLVVmRGHDo}HV 1RWD 

 
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGH¿QDQFLDPHQWR
  
$XPHQWR UHGXomR OtTXLGRGHFDL[DHHTXLYDOHQWHVGHFDL[D 
  
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR

 
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR

 

2017



















acionistas, para as quais também não há acréscimo de remuneração.
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
&DL[DHHTXLYDOHQWHVGHFDL[D- &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$WpGHGH]HPEURGHD&RPSDQKLDFODVVL¿FDYD
VHXV DWLYRV ¿QDQFHLURV FRPR ³HPSUpVWLPRV H UHFHEtYHLV´ RV TXDLV VmR DWLYRV
¿QDQFHLURV QmR GHULYDWLYRV FRP SDJDPHQWRV ¿[RV RX GHWHUPLQiYHLV UHSUHVHQWDGRV XQLFDPHQWH SRU SULQFLSDO H MXURV QmR FRWDGRV HP XP PHUFDGR DWLYR H
HVWmRDSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWR
VXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRV
QRDWLYRQmRFLUFXODQWH $SDUWLUGHžGHMDQHLURGHHPIXQomRGR&3&
HVVDFODVVHGHDWLYRV¿QDQFHLURVHQTXDGUDVHQDFDWHJRULDGH³DWLYRV¿QDQFHLURV
PHQVXUDGRV DR FXVWR DPRUWL]DGR´$V UHFHLWDV FRP MXURV SURYHQLHQWHV GHVWHV
DWLYRV¿QDQFHLURVVmRUHJLVWUDGDVHPUHFHLWDV¿QDQFHLUDVXVDQGRRPpWRGRGD
WD[DHIHWLYDGHMXURV(VVHVDWLYRVFRPSUHHQGHPDVDSOLFDo}HV¿QDQFHLUDVHR
mútuo com pessoas ligadas.
(VWRTXHV2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRXDRYDORUOtTXLGRGH
UHDOL]DomRGRVGRLVRPHQRU
6.4. Imobilizado5HIHUHPVHDEHQVXWLOL]DGRVSHOD&RPSDQKLDHPVXDVRSHUDo}HV VXEVWDQFLDOPHQWH UHSUHVHQWDGRV SRU HTXLSDPHQWRV e GHPRQVWUDGR DR
FXVWRKLVWyULFRGHGX]LGRGDGHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGROLQHDUGXUDQWHDYLGD~WLOHVWLPDGDGHDQRV
&RQWDVDSDJDU- As contas a pagar são obrigações a pagar por bens ou serYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmRLQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWR
DPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1D
SUiWLFDVmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
 $SXUDomR GR UHVXOWDGR - As receitas e despesas estão registradas pelo
UHJLPHGHFRPSHWrQFLD$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHVXEVWDQFLDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGRXVRGDLQIUDHVWUXWXUD
DGPLQLVWUDWLYDPDQWLGDSHOR*UXSR-&30 1RWD HDWULEXWRVFREUDGRVVREUHD
SURSULHGDGHDOpPGHVHUYLoRVFRQWUDWDGRVHRXWUDVGHVSHVDVQHFHVViULDVSDUDD
FRQGXomRGDVDWLYLGDGHVGD&RPSDQKLD
$ UHFHLWD ¿QDQFHLUD p UHFRQKHFLGD FRQIRUPH R SUD]R GHFRUULGR SHOR UHJLPH GH
FRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
2VHQFDUJRVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDOIRUDPGHWHUPLQDGRV
FRPEDVHQROXFURSUHVXPLGRjVDOtTXRWDVDSOLFiYHLV

5HODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDVGHPRQVWUDo}HV¿QDQFHLUDV
Aos Administradores e Acionistas
&RVWDGH*XDGDOXSH(PSUHHQGLPHQWRV,PRELOLiULRV6$
Opinião
([DPLQDPRVDVGHPRQVWUDo}HV¿QDQFHLUDVGD&RVWDGH*XDGDOXSH(PSUHHQGLPHQWRV,PRELOLiULRV 6$ ³&RPSDQKLD´  TXH FRPSUHHQGHP R EDODQoR SDWULPRQLDO HP  GH GH]HPEUR
GHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGDVPXWDo}HVGRSDWULP{QLROtTXLGRH
GRVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDEHPFRPRDVFRUUHVSRQGHQWHVQRWDV
H[SOLFDWLYDVLQFOXLQGRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
(PQRVVDRSLQLmRDVGHPRQVWUDo}HV¿QDQFHLUDVDFLPDUHIHULGDVDSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOH¿QDQFHLUDGD&RVWDGH*XDGDOXSH
(PSUHHQGLPHQWRV,PRELOLiULRV6$HPGHGH]HPEURGHRGHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDV
contábeis adotadas no Brasil.
Base para opinião
1RVVDDXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD1RVVDVUHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRPWDLVQRUPDVHVWmRGHVFULWDVQDVHomRD
VHJXLULQWLWXODGD³5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV¿QDQFHLUDV´
6RPRVLQGHSHQGHQWHVHPUHODomRj&RPSDQKLDGHDFRUGRFRPRVSULQFtSLRVpWLFRVUHOHYDQWHV
SUHYLVWRVQR&yGLJRGHeWLFD3UR¿VVLRQDOGR&RQWDGRUHQDVQRUPDVSUR¿VVLRQDLVHPLWLGDVSHOR
Conselho Federal de Contabilidade, e cumprimos com as demais responsabilidades éticas
FRQIRUPHHVVDVQRUPDV$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVX¿FLHQWHHDSURpriada para fundamentar nossa opinião.
5HVSRQVDELOLGDGHVGDDGPLQLVWUDomRHGDJRYHUQDQoDSHODVGHPRQVWUDo}HV¿QDQFHLUDV
$ DGPLQLVWUDomR GD &RPSDQKLD p UHVSRQViYHO SHOD HODERUDomR H DGHTXDGD DSUHVHQWDomR
GDV GHPRQVWUDo}HV ¿QDQFHLUDV GH DFRUGR FRP DV SUiWLFDV FRQWiEHLV DGRWDGDV QR %UDVLO H
pelos controles internos que ela determinou como necessários para permitir a elaboração de
GHPRQVWUDo}HV¿QDQFHLUDVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRU
fraude ou erro.
1D HODERUDomR GDV GHPRQVWUDo}HV ¿QDQFHLUDV D DGPLQLVWUDomR p UHVSRQViYHO SHOD DYDOLD-

omR GD FDSDFLGDGH GH D &RPSDQKLD FRQWLQXDU RSHUDQGR GLYXOJDQGR TXDQGR DSOLFiYHO RV
assuntos relacionados com a sua continuidade operacional e o uso dessa base contábil na
HODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVDQmRVHUTXHDDGPLQLVWUDomRSUHWHQGDOLTXLGDUD
&RPSDQKLDRXFHVVDUVXDVRSHUDo}HVRXQmRWHQKDQHQKXPDDOWHUQDWLYDUHDOLVWDSDUDHYLWDU
o encerramento das operações.
2VUHVSRQViYHLVSHODJRYHUQDQoDGD&RPSDQKLDVmRDTXHOHVFRPUHVSRQVDELOLGDGHSHODVXSHUYLVmRGRSURFHVVRGHHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDV
5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV¿QDQFHLUDV
1RVVRVREMHWLYRVVmRREWHUVHJXUDQoDUD]RiYHOGHTXHDVGHPRQVWUDo}HV¿QDQFHLUDVWRPDGDVHPFRQMXQWRHVWmROLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURHHPLWLUUHODWyULRGHDXGLWRULDFRQWHQGRQRVVDRSLQLmR6HJXUDQoDUD]RiYHOpXP
DOWRQtYHOGHVHJXUDQoDPDVQmRXPDJDUDQWLDGHTXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRP
DVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDVHPSUHGHWHFWDPDVHYHQWXDLVGLVWRUo}HV
UHOHYDQWHVH[LVWHQWHV$VGLVWRUo}HVSRGHPVHUGHFRUUHQWHVGHIUDXGHRXHUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQGRLQGLYLGXDOPHQWHRXHPFRQMXQWRSRVVDPLQÀXHQFLDUGHQWURGHXPD
SHUVSHFWLYDUD]RiYHODVGHFLV}HVHFRQ{PLFDVGRVXVXiULRVWRPDGDVFRPEDVHQDVUHIHULGDV
GHPRQVWUDo}HV¿QDQFHLUDV
&RPRSDUWHGHXPDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLV
GHDXGLWRULDH[HUFHPRVMXOJDPHQWRSUR¿VVLRQDOHPDQWHPRVFHWLFLVPRSUR¿VVLRQDODRORQJR
GDDXGLWRULD$OpPGLVVR
‡,GHQWL¿FDPRVHDYDOLDPRVRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HV¿QDQFHLUDV
LQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURSODQHMDPRVHH[HFXWDPRVSURFHGLPHQWRV
GHDXGLWRULDHPUHVSRVWDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGHDXGLWRULDDSURSULDGD
HVX¿FLHQWHSDUDIXQGDPHQWDUQRVVDRSLQLmR2ULVFRGHQmRGHWHFomRGHGLVWRUomRUHOHYDQWH
UHVXOWDQWHGHIUDXGHpPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHDIUDXGHSRGHHQYROYHUR
DWRGHEXUODURVFRQWUROHVLQWHUQRVFRQOXLRIDOVL¿FDomRRPLVVmRRXUHSUHVHQWDo}HVIDOVDV
intencionais.
‡2EWHPRVHQWHQGLPHQWRGRVFRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDDXGLWRULDSDUDSODQHMDUPRV
SURFHGLPHQWRVGHDXGLWRULDDSURSULDGRVjVFLUFXQVWkQFLDVPDVQmRFRPRREMHWLYRGHH[pressarmos opinião soEUHDH¿FiFLDGRVFRQWUROHVLQWHUQRVGD&RPSDQKLD

‡$YDOLDPRVDDGHTXDomRGDVSROtWLFDVFRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDV
FRQWiEHLVHUHVSHFWLYDVGLYXOJDo}HVIHLWDVSHODDGPLQLVWUDomR
‡&RQFOXtPRVVREUHDDGHTXDomRGRXVRSHODDGPLQLVWUDomRGDEDVHFRQWiELOGHFRQWLQXLGDGH
RSHUDFLRQDOHFRPEDVHQDVHYLGrQFLDVGHDXGLWRULDREWLGDVVHH[LVWHLQFHUWH]DUHOHYDQWH
HPUHODomRDHYHQWRVRXFRQGLo}HVTXHSRVVDPOHYDQWDUG~YLGDVLJQL¿FDWLYDHPUHODomRj
FDSDFLGDGHGHFRQWLQXLGDGHRSHUDFLRQDOGD&RPSDQKLD6HFRQFOXLUPRVTXHH[LVWHLQFHUWH]DUHOHYDQWHGHYHPRVFKDPDUDWHQomRHPQRVVRUHODWyULRGHDXGLWRULDSDUDDVUHVSHFWLYDV
GLYXOJDo}HVQDVGHPRQVWUDo}HV¿QDQFHLUDVRXLQFOXLUPRGL¿FDomRHPQRVVDRSLQLmRVHDV
GLYXOJDo}HVIRUHPLQDGHTXDGDV1RVVDVFRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQFLDVGH
DXGLWRULDREWLGDVDWpDGDWDGHQRVVRUHODWyULR7RGDYLDHYHQWRVRXFRQGLo}HVIXWXUDVSRGHP
OHYDUD&RPSDQKLDDQmRPDLVVHPDQWHUHPFRQWLQXLGDGHRSHUDFLRQDO
‡$YDOLDPRV D DSUHVHQWDomR JHUDO D HVWUXWXUD H R FRQWH~GR GDV GHPRQVWUDo}HV ¿QDQFHLUDVLQFOXVLYHDVGLYXOJDo}HVHVHHVVDVGHPRQVWUDo}HV¿QDQFHLUDVUHSUHVHQWDPDV
FRUUHVSRQGHQWHVWUDQVDo}HVHRVHYHQWRVGHPDQHLUDFRPSDWtYHOFRPRREMHWLYRGHDSUHsentação adequada.
&RPXQLFDPRQRVFRPRVUHVSRQViYHLVSHODJRYHUQDQoDDUHVSHLWRHQWUHRXWURVDVSHFWRVGR
DOFDQFHSODQHMDGRGDpSRFDGDDXGLWRULDHGDVFRQVWDWDo}HVVLJQL¿FDWLYDVGHDXGLWRULDLQFOXVLYHDVHYHQWXDLVGH¿FLrQFLDVVLJQL¿FDWLYDVQRVFRQWUROHVLQWHUQRVTXHLGHQWL¿FDPRVGXUDQWH
nossos trabalhos.
5HFLIHGHPDUoRGH
PricewaterhouseCoopers
$XGLWRUHV,QGHSHQGHQWHV
&5&632³)´3(

9LQtFLXV)HUUHLUD%ULWWR5rJR
&RQWDGRU&5&%$2

',5(725,$
-RmR&DUORV3DHV0HQGRQoD'LUHWRU3UHVLGHQWH
-DLPHGH4XHLUR]/LPD)LOKR'LUHWRU
)UDQFLVFR5H]HQGH%UDVLO%DFHODU'LUHWRU
5DIDHO0RQWHLURGH%DUURV*XLPDUmHV'LUHWRU$GPLQLVWUDWLYR)LQDQFHLUR
$UQDOGRGD&RVWD3RUWR)LOKR&RQWDGRU&5&3(2

  • O que procura?
  • Palavras mais buscadas
    123 Milhas Alexandre de Moraes Baixada Fluminense Belo Horizonte Brasília Caixa Econômica Federal Campinas Ceará crime Distrito Federal Eduardo Cunha Empresário Fortaleza Gilmar Mendes INSS Jair Bolsonaro Justiça Lava Jato mdb Minas Gerais Odebrecht Operação Lava Jato PCC Petrobras PL PM PMDB Polícia Polícia Civil Polícia Federal Porto Alegre PP preso prisão PSB PSD PSDB PT PTB Ribeirão Preto Rio Grande do Sul São Paulo Sérgio Cabral Vereador  Rio de Janeiro
  • Categorias
    • Artigos
    • Brasil
    • Celebridades
    • Cotidiano
    • Criminal
    • Criptomoedas
    • Destaques
    • Economia
    • Entretenimento
    • Esporte
    • Esportes
    • Famosos
    • Geral
    • Investimentos
    • Justiça
    • Música
    • Noticia
    • Notícias
    • Novidades
    • Operação
    • Polêmica
    • Polícia
    • Política
    • Saúde
    • TV
O que procura?
Categorias
Artigos Brasil Celebridades Cotidiano Criminal Criptomoedas Destaques Economia Entretenimento Esporte Esportes Famosos Geral Investimentos Justiça Música Noticia Notícias Novidades Operação Polêmica Polícia Política Saúde TV
Agenda
agosto 2025
D S T Q Q S S
 12
3456789
10111213141516
17181920212223
24252627282930
31  
« mar    
Copyright © 2025 Tribunal Processo