DOEPE 26/03/2019 - Pág. 17 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 26 de março de 2019
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCVI • NÀ 57 - 17
NE1300 INVESTIMENTO IMOBILIÁRIO S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
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%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
Ativo
2018
2017 Passivo e patrimônio líquido
Circulante
Circulante
&DL[DHHTXLYDOHQWHVGH
)RUQHFHGRUHV
FDL[D 1RWD
Contas a pagar a empresa
(VWRTXHV 1RWD
OLJDGD 1RWD
7ULEXWRVDUHFXSHUDU
6DOiULRVHHQFDUJRV
2XWURVDWLYRV
-
7ULEXWRVDSDJDU
1mRFLUFXODQWH
3DWULP{QLROtTXLGR 1RWD
Propriedades para
&DSLWDOVRFLDO
LQYHVWLPHQWR 1RWD
3UHMXt]RVDFXPXODGRV
,PRELOL]DGR 1RWD
7RWDOGRDWLYR
7RWDOGRSDVVLYRHGR
SDWULP{QLROtTXLGR
-
-
-
2017
Demonstração das mutações do patrimônio líquido - Em milhares de reais
Capital
Reserva de lucros 3UHMXt]RV
social
Legal Retenção acumulados
Em 1º de janeiro de 2017
5HYHUVmRGHGLYLGHQGRV 1RWD F
$XPHQWRGHFDSLWDO 1RWD D
3UHMXt]RGRH[HUFtFLR
5HDOL]DomRGHUHVHUYDV 1RWD E
(PGHGH]HPEURGH
3UHMXt]RGRH[HUFtFLR
(PGHGH]HPEURGH
2018
Total
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
Seção A – Informações gerais
1.1. Contexto Operacional $ 1( ,QYHVWLPHQWR ,PRELOLiULR6$ ³&RPSDQKLD´ p XPD VRFLHGDGH
DQ{QLPD GH FDSLWDO IHFKDGR FRP VHGH HP 5HFLIH3( TXH WHP FRPR REMHWR R LQYHVWLPHQWR HP EHQV
PyYHLVHLPyYHLVORWHDPHQWRGHWHUUHQRVLQFRUSRUDomRLPRELOLiULDFRQVWUXomRGHSUpGLRVGHVWLQDGRVj
YHQGDYHQGDGHLPyYHLVDGTXLULGRVSDUDUHYHQGDHDGPLQLVWUDomRHORFDomRGHEHQVPyYHLVHLPyYHLV
$&RPSDQKLDFRQVWUXLXRHPSUHHQGLPHQWRGHQRPLQDGR(PSUHVDULDO5LRPDU.HQQHG\HP)RUWDOH]D&(
FHQWURHPSUHVDULDOFXMDVVDODVHVWmRGHVWLQDGDVjYHQGDHDORFDomR
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHPGHPDUoR
GH
1.2. Base de preparação$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQtábeis adotadas no Brasil incluindo os pronunciamentos emitidos pelo Comitê de Pronunciamentos ConWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVH
VRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGPLQLVWUDomRQDVXDJHVWmR
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLV
IRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQDQRWD
(PIXQomRGHQmRKDYHURXWURVUHVXOWDGRVDEUDQJHQWHVQRH[HUFtFLR¿QGRHPGHGH]HPEURGHH
D&RPSDQKLDQmRHVWiDSUHVHQWDQGRDGHPRQVWUDomRGRUHVXOWDGRDEUDQJHQWHQHVWDVGHPRQVWUDo}HV¿QDQFHLUDV
1.3. Normas, alterações e interpretações$VQRUPDV&3&,QVWUXPHQWRV)LQDQFHLURVH&3&±
5HFHLWDVGH&RQWUDWRVFRP&OLHQWHVIRUDPDGRWDGDVSHODSULPHLUDYH]SDUDRH[HUFtFLRHPGHMDQHLURGH
HRVLPSDFWRVGHVVDDGRomRSHOD&RPSDQKLDQmRVmRPDWHULDLV$VSULQFLSDLVDOWHUDo}HVTXHR&3&
WUD]VmR L QRYRVFULWpULRVGHFODVVL¿FDomRGHDWLYRV¿QDQFHLURV LL QRYRPRGHORGHLPSDLUPHQWSDUDDWLYRV
¿QDQFHLURV LLL ÀH[LELOL]DomRGDVH[LJrQFLDVSDUDDGRomRGDFRQWDELOLGDGHGHKHGJH
(P GH MDQHLUR GH GDWD GD DGRomR LQLFLDO GR &3& D DGPLQLVWUDomR DYDOLRX TXDLV PRGHORV
GHQHJyFLRVHDSOLFDYDPDRVDWLYRV¿QDQFHLURVPDQWLGRVSHOD&RPSDQKLDHFODVVL¿FRXRVLQVWUXPHQWRV
¿QDQFHLURVQDVGHYLGDVFDWHJRULDVGDQRYDQRUPD 1RWD
(PGHMDQHLURGH SDVVRXDYLJRUDUDQRUPD&3& 5 ±2SHUDo}HVGH$UUHQGDPHQWR0HUFDQWLO
$DGPLQLVWUDomRDYDOLRXDVDOWHUDo}HVWUD]LGDVSRUHVVDVQRUPDVHFRQFOXLXTXHQmRKiLPSDFWRVGHFRUUHQWHVGHVXDDSOLFDomRXPDYH]TXHQmRSRVVXLFRQWUDWRVGHDUUHQGDPHQWR¿UPDGRV.
Seção B – Riscos
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV$VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHVLQFOXLQGRH[SHFWDWLYDVGH
HYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHWDPEpPRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQRSURFHVVRGHDSOLFDomRGDV
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HPUHODomRjVHVWLPDWLYDV
Seção C – Notas explicativas relevantes selecionadas
3. Caixa e equivalentes a caixa 2VDOGRHPGHGH]HPEURGHpFRPSRVWRSRU5 ±
5 UHODWLYRVDUHFXUVRVHPFRQWDFRUUHQWHHSRU5 ±5 HPDSOLFDo}HV¿QDQFHLUDV
HPUHQGD¿[D$VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DUHIHUHPVHDFHUWL¿FDGRVGHGHSyVLWRVEDQFiULRV
HTXRWDVGHIXQGRVGHLQYHVWLPHQWRRVTXDLVSRVVXHPOLTXLGH]LPHGLDWDHWrPUHPXQHUDomRDWUHODGDj
YDULDomRGRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
4. Estoques(VWiGHPRQVWUDGRDRFXVWRGHDTXLVLomRHVmRUHSUHVHQWDGRVSRUWHUUHQRVLWXDGRQRPXQLFtSLR
GH)RUWDOH]D&(HSRUJDVWRVGHIRUPDomRGHLPyYHLVDFRPHUFLDOL]DU(PGHGH]HPEURGHRHPSUHHQGLPHQWRFRPVDODVFRPHUFLDLVHQFRQWUDYDVHFRPFRQVWUXomRFRQFOXtGDVDODVFRPHUFLDLVMiKDYLDP
VLGRYHQGLGDVHVDODVKDYLDPVLGRGHVWLQDGDVSDUDDORFDomRGHORQJRSUD]RHPDQWLGDFRPRSURSULHGDGHV
SDUDLQYHVWLPHQWR2VDOGRHPGHGH]HPEURGHpFRPSRVWRSHORWHUUHQRQRYDORUGH5 ±
5 HSRULPyYHLVGLVSRQtYHLVSDUDYHQGDQRPRQWDQWHGH5 ±5 .
5. Patrimônio líquido
(a) Capital social 2 FDSLWDO VRFLDO HP GH GH]HPEUR GH H GH HVWi UHSUHVHQWDGR SRU
Do}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO
(PGHDEULOGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRXDXPHQWRGHFDSLWDOQRPRQWDQWHGH5
FRPUHFXUVRVSUHYLDPHQWHDGLDQWDGRVSHORVDFLRQLVWDVWHQGRVLGRHPLWLGDVQRYDVDo}HV
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGR
GRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
(PDDGPLQLVWUDomRSURS{VDUHDOL]DomRGDUHVHUYDOHJDOHGDUHVHUYDGHUHWHQomRGHOXFURVUHVSHFWLYDPHQWHQRVPRQWDQWHVGH5H5SDUDFRPSHQVDomRGHSUHMXt]RDSXUDGRQRH[HUFtFLR
$UHDOL]DomRGDUHVHUYDIRLDSURYDGDHPDVVHPEOHLDGHDFLRQLVWDVUHDOL]DGDHPGHDEULOGH
F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPR
REULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHVSRU$o}HV
(PDGLUHWRULDSURS{VDGLVWULEXLomRGRVGLYLGHQGRVPtQLPRVGH5$$VVHPEOHLDGH$FLRQLVWDVUHDOL]DGDHPGHDEULOGHDSURYRXDUHYHUVmRGRVGLYLGHQGRVSURSRVWRVHPSDUDLQFRUSRUDomRjUHVHUYDGHOXFURVSDUDLQYHVWLPHQWRV2HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomR
GHGLYLGHQGRVFRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR
6. Receitas líquidas
2018
2017
5HFHLWDGHYHQGDVGHLPyYHLV
5HFHLWDGHDOXJXHLV
'HGXo}HV±&DQFHODPHQWRVSRUGLVWUDWRV
'HGXo}HV±3,6H&2),16
CNPJ n.º 19.326.522/0001-06
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2018
2017
Receitas líquidas (Nota 6)
&XVWRGRVLPyYHLVYHQGLGRV 1RWD
/XFUR SUHMXt]R EUXWR
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
Depreciação
Outras receitas
2
3UHMXt]RRSHUDFLRQDO
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
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,PSRVWRGHUHQGD 1RWD
3UHMXt]RGRH[HUFtFLR
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¿PGRH[HUFtFLR±5
7. Despesas administrativas - gerais
(QFDUJRVFRQGRPLQLDLVGHVDODVQmRFRPHUFLDOL]DGDV
3HVVRDO
3URSDJDQGD
,378
6HUYLoRVSUHVWDGRV
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
3XEOLFDo}HV
Outras
2018
2017
8. Partes relacionadas$&RPSDQKLDpSDUWHLQWHJUDQWHGHXPJUXSRGHHPSUHVDV
GHQRPLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDV
RSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRDUD]RDELOLGDGHGDV
VXDVRSHUDo}HV 1RWD
$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$QR
YDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXHFDEHj&RPSDQKLD
QRFRPSDUWLOKDPHQWRGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDGRJUXSRHFRQ{PLFRQR
TXDOHVWiLQVHULGD.
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5 RVTXDLVVmRDWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
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9.1. Caixa e equivalentes de caixa&DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRV
EDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLVGH
DWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$WpGHGH]HPEURGHD&RPSDQKLDFODVVL¿FDYDVHXV
DWLYRV¿QDQFHLURVFRPR³HPSUpVWLPRVHUHFHEtYHLV´RVTXDLVVmRDWLYRV¿QDQFHLURVQmR
GHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVUHSUHVHQWDGRVXQLFDPHQWHSRUSULQFLSDOHMXURVQmRFRWDGRVHPXPPHUFDGRDWLYRHHVWmRDSUHVHQWDGRVQRDWLYRFLUFXODQWH H[FHWR DTXHOHV FRP SUD]R GH YHQFLPHQWR VXSHULRU D PHVHV DSyV D GDWD GH
HPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH $SDUWLUGHGH
MDQHLURGHHPIXQomRGR&3&HVVDFODVVHGHDWLYRV¿QDQFHLURVHQTXDGUDVHQD
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SURYHQLHQWHVGHVWHVDWLYRV¿QDQFHLURVVmRUHJLVWUDGDVHPUHFHLWDV¿QDQFHLUDVXVDQGRR
PpWRGRGDWD[DHIHWLYDGHMXURV(VVHVDWLYRVFRPSUHHQGHPDVDSOLFDo}HV¿QDQFHLUDV
WULEXWRVDUHFXSHUDUHRXWURVDWLYRV
9.3. Estoques 2V HVWRTXHV VmR GHPRQVWUDGRV DR FXVWR RX DR YDORU OtTXLGR GH UHDOL]DomRGRVGRLVRPHQRU2YDORUOtTXLGRGHUHDOL]DomRpRSUHoRGHYHQGDHVWLPDGR
QRFXUVRQRUPDOGRVQHJyFLRVPHQRVRVFXVWRVHVWLPDGRVGHFRQFOXVmRHRVFXVWRV
HVWLPDGRVQHFHVViULRVSDUDHIHWXDUDYHQGD
9.4. Propriedades para investimento$&RPSDQKLDpSURSULHWiULDGHVDODFRPHUFLDO
GHHPSUHHQGLPHQWRPDQWLGDSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R2LPyYHOQmR
pRFXSDGRSHOD&RPSDQKLDHHVWiGHPRQVWUDGRDRFXVWRGHDTXLVLomRRXFRQVWUXomR
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2018
2017
Fluxos de caixa das atividades operacionais
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
Ajustes de
'HSUHFLDomR
9DULDo}HVQRVDWLYRVHSDVVLYRV
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
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&RQWDVDSDJDUDHPSUHVDOLJDGD
6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
(VWRTXHV
Caixa aplicado nas operações
Imposto de renda e contribuição social pagos
Caixa líquido aplicado nas atividades operacionais
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
Integralização de capital pelos acionistas
-
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGH¿QDQFLDPHQWR
-
Redução líquida de caixa e equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
deduzido daGHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGROLQHDUjWD[DDQXDOGH
$V DGLo}HV HP UHIHUHPVH D GXDV VDODV GH LPyYHLV D FRPHUFLDOL]DU QR
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,PRELOL]DGR - Referem-se a bens utilizados pela Companhia em suas operações, reSUHVHQWDGRVSRULQVWDODo}HVHTXLSDPHQWRVPyYHLVHXWHQVtOLRVeGHPRQVWUDGRDRFXVWR
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9.6. Contas a pagar - As contas a pagar são obrigações a pagar por bens ou serYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmRLQLFLDOPHQWH
UHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1DSUiWLFD
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9.7. Apuração do resultado$VUHFHLWDVGHYHQGDGDVXQLGDGHVLPRELOLiULDVVmR
UHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXHGLYHUJHGDSUiWLFDFRQWiELODGRWDGD
QR%UDVLOTXHGHWHUPLQDPTXHDVPHVPDVVHMDPUHFRQKHFLGDVTXDQGR L RYDORUGD
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$VUHFHLWDVGHDOXJXHOGHVDODVFRPHUFLDLVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXHQmRGLYHUJHVXEVWDQFLDOPHQWHGDSUiWLFDFRQWiELODGRWDGDQR%UDVLO
TXH GHWHUPLQDP TXH GHYHP VHU UHFRQKHFLGDV SHOR PpWRGR OLQHDU QD GHPRQVWUDomR
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$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGRXVRGDLQIUDHVWUXWXUDDGPLQLVWUDWLYDPDQWLGDSHOR*UXSR
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GHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHVGD&RPSDQKLDHHVWmRUHJLVtradas pelo regime de competência.
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à incorporação, sofrem os encargos do imposto de renda e da contribuição social
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Aos Administradores e Acionistas
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usuários tomadas com baVHQDVUHIHULGDVGHPRQVWUDo}HV¿QDQFHLUDV
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mais se manter em continuidade operacional.
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Opinião
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com as práticas contábeis adotadas no Brasil.
Base para opinião
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DXGLWRULD1RVVDVUHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRPWDLVQRUPDVHVWmRGHVFULWDV
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HODERUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHmente se causada por fraude ou erro.
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PricewaterhouseCoopers
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da de acordo com as normas brasileiras e internacionais de auditoria sempre detectam
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Consulte o nosso site: www.cepe.com.br