DOEPE 27/03/2019 - Pág. 43 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 27 de março de 2019
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCVI • NÀ 58 - 43
NE900 PARTICIPAÇÕES S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
VXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRH[HUFtFLRHQFHUUDGRHPGHGH]HPEURGH
HGHHUHODWyULRGRDXGLWRULQGHSHQGHQWH
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
Ativo
2018 2017
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
(VWRTXHV 1RWD
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
'HSyVLWRVMXGLFLDLV
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
,PRELOL]DGR 1RWD
,QWDQJtYHO 1RWD
2
7RWDOGRDWLYR
Passivo e patrimônio líquido
2018 2017
Circulante
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD 1RWD
6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
'LYLGHQGRVSURSRVWRV 1RWD F
2XWURVSDVVLYRV
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
5HVHUYDGHOXFURV
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
Demonstração das mutações do patrimônio líquido - Em milhares de reais
Capital
Reserva de lucros
Lucros
social
Legal
Retenção
acumulados
Em 1º de janeiro de 2017
5HGXomRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRV$QWHFLSDGRV 1RWD F
'LYLGHQGRV3URSRVWRV 1RWD F
-
(PGHGH]HPEURGH
5HGXomRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
5HDOL]DomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
-
(PGHGH]HPEURGH
Total
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
Seção A – Informações gerais
1.1. Contexto operacional $1( 3DUWLFLSDo}HV6$ ³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGRFRPVHGHHP
5HFLIH3(TXHWHPFRPRREMHWRRLQYHVWLPHQWRHPEHQVPyYHLVH
LPyYHLVORWHDPHQWRGHWHUUHQRVLQFRUSRUDomRLPRELOLiULDFRQVWUXomRGHSUpGLRVGHVWLQDGRVjYHQGDYHQGDGHLPyYHLVDGTXLULGRV
SDUDUHYHQGDHDGPLQLVWUDomRHORFDomRGHEHQVPyYHLVHLPyYHLV
A Companhia construiu o empreendimento denominado Riomar
7UDGH &HQWHU HP )RUWDOH]D&( FHQWUR HPSUHVDULDO FXMDV VDODV
HVWmRGHVWLQDGDVjYHQGDHDORFDomR
$ HPLVVmR GHVWDV GHPRQVWUDo}HV ¿QDQFHLUDV IRL DXWRUL]DGD SHOD
GLUHWRULDGD&RPSDQKLDHPGHPDUoRGH
1.2. Base de preparação $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOLQFOXLQGR
RVSURQXQFLDPHQWRVHPLWLGRVSHOR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDV
GDV GHPRQVWUDo}HV ¿QDQFHLUDV H VRPHQWH HODV DV TXDLV HVWmR
FRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGPLQLVWUDomRQDVXDJHVWmR
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLVIRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQDQRWD
(PIXQomRGHQmRKDYHURXWURVUHVXOWDGRVDEUDQJHQWHVQRVH[HUFtFLRV¿QGRVHPGHGH]HPEURGHHGHD&RPSDQKLD
não está apresentando a demonstração do resultado abrangente
QHVWDVGHPRQVWUDo}HV¿QDQFHLUDV
1RUPDVDOWHUDo}HVHLQWHUSUHWDo}HV$V QRUPDV &3&
,QVWUXPHQWRV)LQDQFHLURVH&3&±5HFHLWDVGH&RQWUDWRVFRP
&OLHQWHVIRUDPDGRWDGDVSHODSULPHLUDYH]SDUDRH[HUFtFLRHP
GHMDQHLURGHHRVLPSDFWRVGHVVDDGRomRSHOD&RPSDQKLD
QmRVmRPDWHULDLV$VSULQFLSDLVDOWHUDo}HVTXHR&3&WUD]VmR
L QRYRV FULWpULRV GH FODVVL¿FDomR GH DWLYRV ¿QDQFHLURV LL QRYR
PRGHORGHLPSDLUPHQWSDUDDWLYRV¿QDQFHLURV LLL ÀH[LELOL]DomRGDV
H[LJrQFLDVSDUDDGRomRGDFRQWDELOLGDGHGHKHGJH
(PGHMDQHLURGHGDWDGDDGRomRLQLFLDOGR&3&DDGPLQLVWUDomRDYDOLRXTXDLVPRGHORVGHQHJyFLRVHDSOLFDYDPDRVDWLYRV
¿QDQFHLURVPDQWLGRVSHOD&RPSDQKLDHFODVVL¿FRXRVLQVWUXPHQWRV
¿QDQFHLURVQDVGHYLGDVFDWHJRULDVGDQRYDQRUPD 1RWD
(PGHMDQHLURGH SDVVRXDYLJRUDUDQRUPD&3& 5 ±
Operações de Arrendamento MercantLO$DGPLQLVWUDomRDYDOLRX
as alterações WUD]LGDVSRUHVVDVQRUPDVHFRQFOXLXTXHQmRKi
LPSDFWRVGHFRUUHQWHVGHVXDDSOLFDomRXPDYH]TXHQmRSRVVXL
FRQWUDWRVGHDUUHQGDPHQWR¿UPDGRV
Seção B – Riscos
(VWLPDWLYDV H MXOJDPHQWRV FRQWiEHLV FUtWLFRV - As estimatiYDV H RV MXOJDPHQWRV FRQWiEHLV VmR FRQWLQXDPHQWH DYDOLDGRV H
EDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHVLQFOXLQGR
H[SHFWDWLYDV GH HYHQWRV IXWXURV FRQVLGHUDGDV UD]RiYHLV SDUD DV
circunstâncias.
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDV
HVWLPDWLYDVFRQWiEHLVFUtWLFDVHWDPEpPRH[HUFtFLRGHMXOJDPHQWR
por parte da administração da Companhia no processo de aplicação
GDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDVUHIHUHQWHVjVHOHomRGDVYLGDV
~WHLVGHSURSULHGDGHVSDUDLQYHVWLPHQWRVGRVEHQVGRDWLYRLPRELOL]DGRHGHLQWDQJtYHLVGHWHUPLQDomRGHSURYLV}HVSDUDWULEXWRVH
RXWUDVVLPLODUHV2VUHVXOWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HV
HPUHODomRjVHVWLPDWLYDV
Seção C – Notas explicativas relevantes selecionadas
&DL[DHHTXLYDOHQWHVGHFDL[D2VDOGRHPGHGH]HPEUR
GH p FRPSRVWR SRU 5 ± 5 UHODWLYRV D UHFXUVRV HP FRQWD FRUUHQWH H SRU 5 ± 5 HP
DSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[D$VDSOLFDo}HV¿QDQFHLUDVHP
UHQGD¿[DUHIHUHPVHDFHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVHTXRWDV
GHIXQGRVGHLQYHVWLPHQWRRVTXDLVSRVVXHPOLTXLGH]LPHGLDWDH
WrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGHGHSyVLWR
LQWHU¿QDQFHLUR±&',
4. Estoques (VWiGHPRQVWUDGRDRFXVWRGHDTXLVLomRHVmRUHpreseQWDGRV SRU WHUUHQR VLWXDGR QR PXQLFtSLR GH )RUWDOH]D&(
HSRUJDVWRVGHIRUPDomRGHLPyYHLVDFRPHUFLDOL]DU(PGH
GH]HPEURGHRHPSUHHQGLPHQWRFRPVDODVFRPHUFLDLV
HQFRQWUDYDVH FRP FRQVWUXomR FRQFOXtGD VDODV FRPHUFLDLV
MiKDYLDPVLGRYHQGLGDVHVDODVKDYLDPVLGRGHVWLQDGDVSDUD
ORFDomRGHORQJRSUD]RHPDQWLGDVFRPRSURSULHGDGHVSDUDLQYHVWLPHQWR2VDOGRHPGHGH]HPEURGHpFRPSRVWRSHORWHUUHQRQRYDORUGH5 ±5 HSRULPyYHLVGLVSRQtYHLVSDUDYHQGDQRPRQWDQWHGH5 ±5 .
5. Propriedades para investimento
7HUUHQRV
(GL¿FDo}HV
6DOGRHPGHMDQHLUR
7UDQVIHUrQFLDGHHVWRTXHV
Depreciação
6DOGRHPGHGH]HPEUR
2018
Custo de
aquisição
Depreciação
acumulada
OVYDORres acima representam as salas comerciais do empreenGLPHQWR5LRPDU7UDGH&HQWHUHP)RUWDOH]D&(PDQWLGDVSDUD
¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R$VDGLo}HVFRUUHVSRQGHPDWUDQVIHUrQFLDGRVFXVWRVGHIRUPDomRGRVUHIHULGRVLPyYHLVSDUDRJUXSRGHSURSULHGDGHVSDUDLQYHVWLPHQWR
Se HVWLYHVVH DYDOLDGR DR YDORU MXVWR WDLV SURSULHGDGHV WHULDP
XP YDORU DSUR[LPDGR GH 5 $ &RPSDQKLD HVWDEHOHFH
R YDORU MXVWR DWUDYpV GH WpFQLFDV GH DYDOLDomR TXH LQFOXHP R
XVRGHRSHUDo}HVUHFHQWHVUHDOL]DGDVHQWUHWHUFHLURVFRPSURSULHGDGHVVLPLODUHVDDQiOLVHGHPRGHORVGHSUHFL¿FDomRTXH
ID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDVSHORPHUFDGRHDDQiOLVHGHÀX[RVGHFDL[DGHVFRQWDGRVRVTXDLVQmR
FRQVLGHUDPRVHIHLWRVWULEXWiULRVWHQGRHPYLVWDDH[SHULrQFLD
H R HQWHQGLPHQWR GD DGPLQLVWUDomR GH TXH R PHUFDGR DVVLP
DYDOLDHVVHVWLSRVGHSURSULHGDGHVHPHYHQWXDLVQHJRFLDo}HV
6. Patrimônio líquido
(a) Capital social - 2FDSLWDOVRFLDOHPGHGH]HPEURGH
HVWiUHSUHVHQWDGRSRUGHDo}HVRUGLQiULDV
QRPLQDWLYDV Do}HV
(PGHDEULOGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRX
D UHGXomR GH FDSLWDO VRFLDO QR YDORU GH 5 DWUDYpV
GDGHYROXomRGHVVHPRQWDQWHHPGLQKHLURDRVDFLRQLVWDVH
FRQVHTXHQWHFDQFHODPHQWRGHGHDo}HV
(PGHDEULOGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRX
D UHGXomR GH FDSLWDO VRFLDO QR YDORU GH 5 DWUDYpV
GDGHYROXomRGHVVHPRQWDQWHHPGLQKHLURDRVDFLRQLVWDVH
FRQVHTXHQWHFDQFHODPHQWRGHDo}HV
(E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRHQmR
SRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU
¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUi
VHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO.
(PDDGPLQLVWUDomRSURS{VDGHVWLQDomRGRVDOGRUHPDQHVFHQWHGROXFUROtTXLGRGRH[HUFtFLRQRPRQWDQWHGH5
Líquido
2018
2017
Líquido
2017
Vida útil
estimada
(em anos)
SDUDUHVHUYDGHUHWHQomRGHOXFURVXPDYH]TXHVHUiXWLOL]Ddo para aWHQGHU LQYHVWLPHQWRV GH FDSLWDO SUySULR (P
DDGPLQLVWUDomRSURS{VDUHDOL]DomRGDUHVHUYDGHUHWHQomR
GHOXFURVQRYDORUGH5WHQGRGHVWLQDGRWDLVUHFXUVRV
QDGLVWULEXLomRGHGLYLGHQGRVDRVDFLRQLVWDV$FRQVWLWXLomRGD
UHVHUYD HP IRL DSURYDGD HP DVVHPEOHLD GH DFLRQLVWDV
UHDOL]DGDHPGHDEULOGHHDUHDOL]DomRHPVHUi
GHOLEHUDGDRSRUWXQDPHQWHHPDVVHPEOHLDGHDFLRQLVWDVTXH
DSURYDUiDVGHPRQVWUDo}HV¿QDQFHLUDVGHVWHH[HUFtFLR.
(c) 'LVWULEXLomR GH GLYLGHQGRV $RV DFLRQLVWDV p DVVHJXUDGR
HVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHV
SRU$o}HV'XUDQWHRH[HUFtFLRGHDGLUHWRULDSDJRXGLYLGHQGRVDQWHFLSDGRVQRPRQWDQWHGH5 ±5 (P
DLQGDSURS{VDGLVWULEXLomRDGLFLRQDOGH52HVWDWXWR
GD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGHGLYLGHQGRV
FRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR
7. Receitas
2018 2017
5HFHLWDGHYHQGDVGHLPyYHLV
5HFHLWDGHDOXJXHLV
'HGXo}HV±&DQFHODPHQWRVSRUGLVWUDWRV
'HGXo}HV±3,6H&2),16
8. Despesas administrativas - gerais
(QFDUJRVFRQGRPLQLDLVGHVDODVQmR
FRPHUFLDOL]DGDV
3HVVRDO
,378
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
6HUYLoRVSUHVWDGRV
3URSDJDQGD
'HVSHVDVFRPPDQXWHQomR
Outras
2018
2017
'HPRQVWUDomRGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2018
2017
Receitas líquidas (Nota 7)
&XVWRGRVLPyYHLVYHQGLGRV 1RWD
/XFUREUXWR
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
Outras receitas
Lucro operacional
5HFHLWDV¿QDQFHLUDV 1RWD
'HVSHVDV¿QDQFHLUDV
/XFURDQWHVGDFRQWULEXLomRVRFLDOHGR
imposto de renda
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
Lucro líquido do exercício
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDOQR
¿PGRH[HUFtFLR±5
9. Partes relacionadas$&RPSDQKLDpSDUWHLQWHJUDQWHGHXPJUXSRGH empreVDVGHQRPLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDHRVEHQHItFLRVGDV
HVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRD
UD]RDELOLGDGHGDVVXDVRSHUDo}HV 1RWD
$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$
QRYDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXHFDEHj&RPSDQKLDQRFRPSDUWLOKDPHQWRGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDGRJUXSR
HFRQ{PLFRQRTXDOHVWiLQVHULGD
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMDUHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRSUyODERUHH DRVVDOiULRVH
HQFDUJRV QR PRQWDQWH GH 5 ± 5 2V VDOiULRV H HQFDUJRV VmR
DWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
10.1. Caixa e equivalentes de caixa&DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRV
RULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
10.2$WLYRV¿QDQFHLURV$WpGHGH]HPEURGHD&RPSDQKLDFODVVL¿FDYD VHXV DWLYRV ¿QDQFHLURV FRPR ³HPSUpVWLPRV H UHFHEtYHLV´ RV TXDLV VmR DWLYRV
¿QDQFHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVUHSUHVHQWDGRV
XQLFDPHQWHSRUSULQFLSDOHMXURVQmRFRWDGRVHPXPPHUFDGRDWLYRHHVWmRDSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUD
PHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmR
FLUFXODQWH $SDUWLUGHGHMDQHLURGHHPIXQomRGR&3&HVVDFODVVHGH
DWLYRV¿QDQFHLURVHQTXDGUDVHQDFDWHJRULDGH³DWLYRV¿QDQFHLURVPHQVXUDGRVDR
FXVWRDPRUWL]DGR´$VUHFHLWDVFRPMXURVSURYHQLHQWHVGHVWHVDWLYRV¿QDQFHLURVVmR
UHJLVWUDGDVHPUHFHLWDV¿QDQFHLUDVXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV(VVHV
DWLYRVFRPSUHHQGHPDVDSOLFDo}HV¿QDQFHLUDVGHSyVLWRVMXGLFLDLVHRXWURVDWLYRV
(VWRTXHV2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRXDRYDORUOtTXLGRGH
UHDOL]DomR GRV GRLV R PHQRU 2 YDORU OtTXLGR GH UHDOL]DomR p R SUHoR GH YHQGD
HVWLPDGRQRFXUVRQRUPDOGRVQHJyFLRVPHQRVRVFXVWRVHVWLPDGRVGHFRQFOXVmR
HRVFXVWRVHVWLPDGRVQHFHVViULRVSDUDHIHWXDUDYHQGD
10.4. Propriedades para investimento$&RPSDQKLDpSURSULHWiULDGHVDODV
FRPHUFLDLVGHHPSUHHQGLPHQWRPDQWLGDVSDUD¿QVGHUHQGDGHDOXJXHOGHORQJR
SUD]R2LPyYHOQmRpRFXSDGRSHOD&RPSDQKLDHHVWiGHPRQVWUDGRDRFXVWR
GHDTXLVLomRRXFRQVWUXomRGHGX]LGRGDGHSUHFLDomRDFXPXODGDFDOFXODGDSHOR
PpWRGROLQHDU
,PRELOL]DGR5HIHUHPVHDEHQVXWLOL]DGRVSHOD&RPSDQKLDHPVXDVRSHUDo}HVUHSUHVHQWDGRVSRUHTXLSDPHQWRVPyYHLVHXWHQVtOLRVLQVWDODo}HVHHTXLSDPHQWRVGHLQIRUPiWLFDeGHPRQVWUDGRDRFXVWRGHGX]LGRGDGHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGROLQHDUjVWD[DVDQXDLVTXHYDULDPGHD
10.6. Intangível2VJDVWRVDVVRFLDGRVjDTXLVLomRGRGLUHLWRGHXVRGHVRIWZDUHV
GHSURSULHGDGHGHWHUFHLURVTXHSURYDYHOPHQWHJHUDUmREHQHItFLRVHFRQ{PLFRV
PDLRUHVTXHRVFXVWRVSRUPDLVGHXPDQRVmRUHFRQKHFLGRVFRPRDWLYRVLQWDQJtYHLVHVmRDPRUWL]DGRVSHORSHUtRGRGHDQRV
10.7. Contas a pagar - As contas a pagar são obrigações a pagar por bens ou
VHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmRLQLFLDOPHQWH UHFRQKHFLGDV SHOR YDORU MXVWR H VXEVHTXHQWHPHQWH PHQVXUDGDV SHOR FXVWR
CNPJ n.º 16.659.624/0001-55
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2018
2017
Fluxos de caixa das atividades operacionais
/XFURDQWHVGDFRQWULEXLomRVRFLDOHGR
imposto de renda
$MXVWHVGH
'HSUHFLDomRHDPRUWL]DomR
9DULDo}HVQRVDWLYRVHSDVVLYRV
(VWRTXHV
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
2XWURVSDVVLYRV
-
Caixa gerado pelas operações
Imposto de renda e contribuição social pagos
Caixa líquido gerado pelas atividades operacionais
Fluxos de caixa das atividades de investimento
'HSyVLWRVMXGLFLDLVHIHWXDGRV
$TXLVLo}HVSDUDLPRELOL]DGR
Caixa líquido aplicado nas atividades de investimento
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
5HGXomRGHFDSLWDOHPGLQKHLUR
'LYLGHQGRVSDJRV
Caixa líquido aplicado nas atividades de
¿QDQFLDPHQWR
Aumento (redução) líquido de caixa e
equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
DPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1D
prática, são normalmHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
10.8. Apuração do resultado$VUHFHLWDVGHYHQGDGDVXQLGDGHVLPRELOLiULDV
VmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXHGLYHUJHGDSUiWLFDFRQWiELO
DGRWDGDQR%UDVLOTXHGHWHUPLQDPTXHDVPHVPDVVHMDPUHFRQKHFLGDVTXDQGR
L RYDORUGDUHFHLWDSRGHVHUPHQVXUDGRFRPVHJXUDQoD H LL pSURYiYHOTXH
EHQHItFLRVHFRQ{PLFRVIXWXURVÀXDPSDUDD&RPSDQKLD
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