DOEPE 26/04/2019 - Pág. 32 - Poder Executivo - Diário Oficial do Estado de Pernambuco
32 - Ano XCVI • NÀ 78
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 26 de abril de 2019
Continuação das Demonstrações Financeiras em 31 de dezembro de 2018 da BRK AMBIENTAL – REGIÃO METROPOLITANA DO RECIFE/GOIANA SPE S.A.
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de aplicará para determinar a mensuração da receita e quando ela é
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pois a prática anteriormente adotada é consistente com a requerida
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tes a juros e multas associados a tratamentos tributários incertos. A
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butário incerto separadamente ou em conjunto com um ou mais
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sujeita a mudanças. Não há outras normas ou interpretações que
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sobre a Companhia. 3 Estimativas e julgamentos contábeis críticos: $VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWH
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social e outros impostos: $&RPSDQKLDUHFRQKHFHSURYLV}HVSRU
FRQWD GH VLWXDo}HV HP TXH p SURYiYHO TXH YDORUHV DGLFLRQDLV GH
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FXVWRDFUHVFLGRGHPDUJHPSDUDUHFRQKHFLPHQWRGDVUHFHLWDVSUR
YHQLHQWHVGHSUHVWDomRGHVHUYLoRVGHFRQVWUXomRGDLQIUDHVWUXWXUD
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TXHD&RPSDQKLDHVWLPHDPDUJHPDVHUDFUHVFLGDDRVFXVWRVLQ
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VXEFRQWUDWDGRV 1RWD E (c) Recuperabilidade do imposto
de renda e contribuição social diferidos: A Companhia mantém o
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bito tributário brasileiro. G &RQWUDWRVGHHPSUpVWLPRV¿QDQFLDmentos e debêntures: $&RPSDQKLDSRVVXLHPSUpVWLPRVH¿QDQ
FLDPHQWRVSDUDRVTXDLVVmRH[LJLGRVRFXPSULPHQWRGHGHWHUPLQD
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GtYLGD&RPRREMHWLYRGHPLQLPL]DURULVFRGHGHVFXPSULPHQWRGHV
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UDQGR DV IyUPXODV GH FiOFXOR GRV tQGLFHV HVSHFL¿FDGDV HP FDGD
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JDo}HV VRE PRQLWRUDPHQWR (e) Provisão e passivos contingentes: 2VSDVVLYRVFRQWLQJHQWHVHDVSURYLV}HVH[LVWHQWHVQD&RPSD
QKLD HVWmR OLJDGRV SULQFLSDOPHQWH D GLVFXVV}HV QDV HVIHUDV MXGL
FLDLVHDGPLQLVWUDWLYDVGHFRUUHQWHVHPVXDPDLRULDGHSURFHVVRV
WUDEDOKLVWDVSUHYLGHQFLiULRVFtYHLVHWULEXWiULRV$DGPLQLVWUDomRGD
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WHUQRV FODVVL¿FD HVVHV SURFHVVRV HP WHUPRV GD SUREDELOLGDGH GH
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IRUPDDSUREDELOLGDGHGHSHUGDpVXSHULRUD3DUDHVVHVSUR
FHVVRVD&RPSDQKLDPDQWpPSURYLVmRFRQWiELOFRUUHVSRQGHQWHDR
YDORU HVWLPDGR GD FDXVD 3HUGD SRVVtYHO VmR SURFHVVRV RQGH D
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WRGDYLDRVHOHPHQWRVGLVSRQtYHLVQmRVmRVX¿FLHQWHVRXFODURVGH
tal forma que permitam concluir que a tendência será de perda ou
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SHTXHQR (P WHUPRV SHUFHQWXDLV HVVD SUREDELOLGDGH p LQIHULRU D
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HQYROYHQGRLQVWUXPHQWRV¿QDQFHLURVLQFOXLQGRFDL[DHHTXLYDOHQWHV
GH FDL[D FRQWDV D UHFHEHU IRUQHFHGRUHV HPSUpVWLPRV ¿QDQFLD
PHQWRV GHErQWXUHV H SDUWHV UHODFLRQDGDV 2V LQVWUXPHQWRV ¿QDQ
FHLURV RSHUDGRV SHOD &RPSDQKLD WrP FRPR REMHWLYR DGPLQLVWUDU D
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ULVFRVHQYROYLGRVQHVVDVRSHUDo}HVpIHLWDDWUDYpVGHPHFDQLVPRV
GRPHUFDGR¿QDQFHLURTXHEXVFDPPLQLPL]DUDH[SRVLomRGRVDWL
YRVHSDVVLYRVGDVHPSUHVDVSURWHJHQGRDUHQWDELOLGDGHGRVFRQ
WUDWRVHRSDWULP{QLRGD&RPSDQKLD$GLFLRQDOPHQWHD&RPSDQKLD
QmR SDUWLFLSRX GH RSHUDo}HV HQYROYHQGR LQVWUXPHQWRV ¿QDQFHLURV
GHULYDWLYRV HVSHFXODWLYRVHQmRHVSHFXODWLYRV GXUDQWHRH[HUFtFLR
¿QGRHPGHGH]HPEURGHHGH(a) Risco de liquidez:
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GHVHPEROVRV H UHFHELPHQWRV IXWXURV VHQGR PRQLWRUDGDV GLDULD
mente pela área de tesouraria. 4.2 Gestão de capital: 2REMHWLYRGD
&RPSDQKLDDRDGPLQLVWUDUVHXFDSLWDOpGHVDOYDJXDUGDUDFDSDFL
dade de sua continuidade para oferecer retorno aos acionistas e
EHQHItFLRVjVRXWUDVSDUWHVLQWHUHVVDGDVDOpPGHPDQWHUXPDHV
WUXWXUDGHFDSLWDOLGHDOSDUDUHGX]LURUHVSHFWLYRFXVWR&RQGL]HQWH
FRPRXWUDVFRPSDQKLDVGRVHWRUD&RPSDQKLDPRQLWRUDRFDSLWDO
FRPEDVHQRtQGLFHGHDODYDQFDJHP¿QDQFHLUD(VVHtQGLFHFRUUHV
SRQGHjGtYLGDOtTXLGDGLYLGLGDSHORFDSLWDOWRWDO$GtYLGDOtTXLGDSRU
VXD YH] FRUUHVSRQGH DR WRWDO GH HPSUpVWLPRV ¿QDQFLDPHQWRV H
GHErQWXUHVVXEWUDtGRVGRPRQWDQWHGHFDL[DHHTXLYDOHQWHVGHFDL
[D2FDSLWDOWRWDOpDSXUDGRDWUDYpVGDVRPDGRSDWULP{QLROtTXLGR
FRQIRUPHGHPRQVWUDGRQREDODQoRSDWULPRQLDOFRPDGtYLGDOtTXLGD
2VtQGLFHVGHDODYDQFDJHP¿QDQFHLUDQRVH[HUFtFLRV¿QGRVHP
GHGH]HPEURGHHSRGHPVHUDVVLPVXPDULDGRV
2018
2017
7RWDOGHHPSUpVWLPRVHILQDQFLDPHQWRV 1RWD
7RWDOGHGHErQWXUHV 1RWD ............................
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD ..........
'tYLGDOtTXLGD .......................................................
7RWDOGRSDWULP{QLROtTXLGR ..................................
Total do capital ....................................................
Índice de alavancagem financeira – % ............
,QVWUXPHQWRV¿QDQFHLURVSRUFDWHJRULD
2018
2017
(PSUpVWLPRVHUHFHEtYHLV
&DL[DHHTXLYDOHQWHVGHFDL[D ......................
Contas a receber...........................................
3DUWHVUHODFLRQDGDV ......................................
3DVVLYRVILQDQFHLURVSHORFXVWRDPRUWL]DGR
Fornecedores ................................................
Empréstimos e financiamentos .....................
Debêntures....................................................
3DUWHVUHODFLRQDGDV ......................................
2XWURVSDVVLYRV ............................................
4.4 Estimativa do valor justo: &DL[DHHTXLYDOHQWHVGHFDL[DVmR
FRPSRVWRV EDVLFDPHQWH SRU FHUWL¿FDGRV GH GHSyVLWRV EDQFiULRV
HRSHUDo}HVFRPSURPLVVDGDVPDUFDGDVDPHUFDGRPHQVDOPHQWH
FRPEDVHQDFXUYDGDWD[D&',SDUDDGDWD¿QDOGRSHUtRGRFRQ
IRUPH GH¿QLGR HP VXD GDWD GH FRQWUDWDomR 3UHVVXS}HVH TXH RV
VDOGRVGDVFRQWDVDUHFHEHUGHFOLHQWHVHFRQWDVDSDJDUDRVIRUQH
FHGRUHVDYDORUFRQWiELOPHQRVDSURYLVmRSDUDSHUGDVGHFOLHQWHV
HVWHMDPSUy[LPRVGHVHXVYDORUHVMXVWRV2VDOGRPDQWLGRFRPSDU
WHVUHODFLRQDGDVWDQWRDWLYRTXDQWRSDVVLYRVmRDSXUDGRVGHDFRU
GRFRPFRQGLo}HVQHJRFLDGDVHQWUHDVSDUWHV$VFRQGLo}HVHLQIRU
PDo}HVDGLFLRQDLVUHIHUHQWHVDHVWHVLQVWUXPHQWRV¿QDQFHLURVHVWmR
GLYXOJDGDVQD1RWD2V¿QDQFLDPHQWRVHVWUXWXUDGRVFRQWUDWDGRV
MXQWRj&DL[D(FRQ{PLFD)HGHUDO ³&()´ SRVVXHPFDUDFWHUtVWLFDV
SUySULDVHQmRKiQRPHUFDGRRIHUWDGHFUpGLWRjVHQWLGDGHVHPJH
UDOTXHVHHTXLSDUHPjVFRQGLo}HVGH¿QLGDVQRVUHIHULGRVFRQWUDWRV
HSRUHVWDUD]mRVmRFRQVLGHUDGRVSHORYDORUQRPLQDODWXDOL]DGR
até a data do balanço. As debêntures foram projetadas até a data de
YHQFLPHQWR¿QDOGHDFRUGRFRPDVWD[DVFRQWUDWXDLVGHVFRQWDGDV
DYDORUSUHVHQWHjVWD[DVGHPHUFDGRIXWXURGHMXURVREWLGDVQRVLWH
GD%0 )%RYHVSD$SyVUHDOL]DGDDVDQiOLVHVDFLPDD$GPLQLVWUD
omR FRQFOXLX TXH SDUD WRGRV RV LQVWUXPHQWRV ¿QDQFHLURV DWLYRV H
SDVVLYRV GD &RPSDQKLD FRQVLGHUDQGR RV SUD]RV GH YHQFLPHQWR
VXD QDWXUH]D H FRPSDUDQGR DV WD[DV GH MXURV FRQWUDWXDLV FRP DV
GHPHUFDGRHPRSHUDo}HVVLPLODUHVRVYDORUHVFRQWiEHLVVHDSUR
[LPDPGRVYDORUHVMXVWRV/RJRD&RPSDQKLDRSWRXSRUGLYXOJiORV
FRPYDORUHVHTXLYDOHQWHVDRYDORUFRQWDELOL]DGR4.5 Qualidade de
FUpGLWRGRVDWLYRV¿QDQFHLURV Em relação as suas contas a re
FHEHUGHYLGRjVFDUDFWHUtVWLFDVGHVHXQHJyFLRD&RPSDQKLDGHYH
DWHQGHU D WRGRV RV XVXiULRV GRV VHUYLoRV DEUDQJLGRV SHORV DWLYRV
FRQFHGLGRVQRVFRQWUDWRVGHFRQFHVV}HVRXSULYDGRVPRWLYRSHOR
TXDOQmRSRVVXLXPDSROtWLFDGHFUpGLWRHVWDEHOHFLGDSDUDDYDOLDUD
TXDOLGDGHGHFUpGLWRGHVHXVFOLHQWHV(QWUHWDQWRD&RPSDQKLDFRQ
VLGHUDTXHRFULWpULRSDUDFRQVWLWXLomRGD3(&/'pVX¿FLHQWHSDUD
FREULUHYHQWXDLVSHUGDVQHVVHVWtWXORVTXDQGRDSOLFiYHO
2018
2017
5 Caixa e equivalentes de caixa
)XQGRIL[R .........................................................
%DQFRVFRQWDPRYLPHQWR .................................
Aplicações financeiras (i)..................................
L 2VDOGRGHDSOLFDo}HV¿QDQFHLUDVHVWiUHSUHVHQWDGRSRUDSOLFD
o}HV¿QDQFHLUDVGHUHQGD¿[DHOLTXLGH]LPHGLDWDVHQGRDUHPXQH
UDomRUHODFLRQDGDDXPDYDULDomRPpGLDGH ± GR
&HUWL¿FDGRGH'HSyVLWR,QWHUEDQFiULR ³&',´ 6 Contas a receber:
$VFRQWDVDUHFHEHUVmRUHSUHVHQWDGDVVXEVWDQFLDOPHQWHSRUGLUHL
WRVDIDWXUDUGRFRQWUDWRTXDOL¿FDGRFRPRRSHUDo}HVGHDWLYR¿QDQ
FHLURFRPD&RPSHVDHSRGHPVHUDVVLPDSUHVHQWDGRV
Contas a receber
2018
2017
3DUFHULD3~EOLFR3ULYDGD±333....................
Direitos a faturar
3DUFHULD3~EOLFR3ULYDGD±333....................
&LUFXODQWH .....................................................
Não circulante...................................................
$VFRQWDVDUHFHEHUGHORQJRSUD]RUHSUHVHQWDPGLUHLWRVDIDWXUDUTXH
VHUmROLTXLGDGRVDSDUWLUGHMDQHLURGHFRPEDVHQDVSURMHo}HV
da Companhia. 7 Adiantamento a fornecedores: 5HIHUHVHVXEV
WDQFLDOPHQWH DR IRUQHFHGRU (&7$6 6DQHDPHQWR 6$ ³(&7$6´
TXH IRUQHFH HTXLSDPHQWRV SDUD H[HFXomR GH REUDV QR VLVWHPD GH
HVJRWDPHQWRVDQLWiULR2VDOGRGH5FRP(&7$6 ±5
GHYHUiVHUFRPSHQVDGRFRQIRUPHDH[HFXomRGRVHUYLoRFRP
¿QDOL]DomR SUHYLVWD HP DEULO GH 8 Fornecedores: A Compa
QKLDPDQWpPFRQWUDWRVFRPGLYHUVRVIRUQHFHGRUHVHHPSUHLWHLURVRV
TXDLVSUHVWDPVHUYLoRVHIRUQHFHPPDWHULDLVSDUDRSHUDFLRQDOL]DomR
GHSUHVWDomRGHVHUYLoRVGHWUDWDPHQWRGHHVJRWDPHQWRVDQLWiULR
2018
2017
Aquisição de infraestrutura (i) ..........................
6HUYLoRVHPDWHULDLVSDUDRSHUDomR ................
Retenções contratuais .....................................
Outros ..............................................................
L 2 DXPHQWR GR VDOGR GH DTXLVLo}HV GH LQIUDHVWUXWXUD UHIHUHVH
SULQFLSDOPHQWH SHODV REUDV GH LPSODQWDomR H DPSOLDomR GRV VLV
WHPDVGHHVJRWDPHQWRVDQLWiULR -DUGLP6mR3DXOR3UD]HUHV6mR
/RXUHQoRGD0DWD1RYD'HVFREHUWD-DERDWmRH0LQHUYD$GLFLR
QDOPHQWHIRUDPFRQWUDWDGRVSURMHWRVH[HFXWLYRVGR6(6*RLDQDH
&XUDGRFRPFRQFOXVmRSUHYLVWDSDUDRSULPHLURVHPHVWUHGH
(PSUpVWLPRV¿QDQFLDPHQWRVHGHErQWXUHV (PSUpVWLPRVH¿QDQFLDPHQWRV D &RPSRVLomR
Modalidade e encargos
Taxa efetiva
Custos de tran- Saldos dos cusVencimentos sação incorridos
financeiros anuais
de juros anual
tos a apropriar
Estruturado
-XURVGHD ............................ D DJRHDJR
&XVWRGHWUDQVDomR ................................
Total ...........................................................
Circulante ...................................................
&XVWRGHWUDQVDomR ................................
Circulante ...................................................
7RWDOGHHPSUpVWLPRVORQJRSUD]R .............
&XVWRGHWUDQVDomR ................................
Não circulante.............................................
Total............................................................
1RGHFRUUHUGRH[HUFtFLR¿QGRHPGHGH]HPEURGHD&RP
SDQKLD FDSLWDOL]RX MXURV GRV ¿QDQFLDPHQWRV QR PRQWDQWH GH 5
±5 QDUXEULFDGHFXVWRGHFRQVWUXomRFRP
FRQVHTXHQWHUHJLVWURQRDWLYR¿QDQFHLURDXPDWD[DPpGLDGH
±
2018
(b) Movimentação
Saldo no início do exercício ..........................
(+) Adição de principal......................................
(+) Adição de juros ...........................................
$PRUWL]DomRGHSULQFLSDO..............................
$PRUWL]DomRGHMXURV ...................................
&XVWRGHWUDQVDomR...................................
Saldo no final do exercício ............................
2017
2018
2017
(PGHGH]HPEURGHIRUDPDSURYDGRVHP$WDGD$VVHP
EOHLD*HUDOGH'HEHQWXULVWDVDSURUURJDomRGRYHQFLPHQWRGHGH
GH]HPEURGHSDUDGHMXQKRGH 1RGHFRUUHUGRH[HU
FtFLR¿QGRHPGHGH]HPEURGHD&RPSDQKLDFDSLWDOL]RX
MXURVGDVGHErQWXUHVQRPRQWDQWHGH5 ±5
QDUXEULFDGHFXVWRGHFRQVWUXomRFRPFRQVHTXHQWHUHJLVWURQRDWL
YR¿QDQFHLURDXPDWD[DPpGLDGH ±
(b) Movimentação
6DOGRQRLQtFLRGRH[HUFtFLR..............................
2018
2017
(QFDUJRVILQDQFHLURV ..................................
$PRUWL]DomRMXURV ........................................
6DOGRQRILQDOGRH[HUFtFLR ...............................
(c) Garantias: $VJDUDQWLDVGDHVFULWXUDGHGHErQWXUHVVmR L FHV
(c) Prazo de vencimentos: 2PRQWDQWHFODVVL¿FDGRFRPRQmRFLU VmR ¿GXFLiULD GD FRQWD FRUUHQWH VXERUGLQDGD j GLUHLWRV FUHGLWyULRV
FXODQWHWHPDVHJXLQWHFRPSRVLomRSRUYHQFLPHQWR
H LL ¿DQoD GD FRQWURODGRUD %5. $PELHQWDO 9.3 Cláusulas con2018 tratuais restritivas – Covenants: A Companhia possui em suas
................................................................................... HVFULWXUDVGHGHErQWXUHVHQRVFRQWUDWRVGH¿QDQFLDPHQWRVFOiX
................................................................................... VXODVUHVWULWLYDVTXHREULJDPRFXPSULPHQWRGHJDUDQWLDVHVSHFLDLV
................................................................................... A consequência pelo não cumprimento desses compromissos é a
SRVVLELOLGDGH GH DQWHFLSDomR GR YHQFLPHQWR GD GtYLGD (P GH
...................................................................................
GH]HPEUR GH D &RPSDQKLD FXPSULX DV FOiXVXODV UHVWULWLYDV
...................................................................................
UHODWLYDV jV UHIHULGDV GHErQWXUHV 1RWD H DRV HPSUpVWLPRV ¿
................................................................................... QDQFLDPHQWRV 1RWD
...................................................................................
10 Salários e encargos sociais
2018
2017
...................................................................................
%HQHItFLRV .........................................................
...................................................................................
2EULJDo}HVVRFLDLV ...........................................
...................................................................................
3URYLV}HVGHIpULDV ...........................................
HPGLDQWH ..................................................................
3DUWLFLSDomRVREUHRVOXFURV L 1RWD E
(d) Garantias: $V JDUDQWLDV GR FRQWUDWR GH ¿QDQFLDPHQWR HVWUXWX
UDGR MXQWR j &() VmR L YLQFXODomR GH UHFHLWD H SHQKRU GH GLUHL
WRVFUHGLWyULRVRULXQGRVGDFRQFHVVmR LL SHQKRUGDWRWDOLGDGHGDV
Do}HVGD&RPSDQKLD LLL SHQKRUGRVGLUHLWRVHPHUJHQWHVRULXQGRV
GDFRQFHVVmR LY VXSRUWHGRVDFLRQLVWDVJDUDQWLQGRDVREULJDo}HV
HFRPSURPLVVRVDVVXPLGRV H Y HPLVVmRGHQRWDSURPLVVyULDQR
YDORUGDRSHUDomRGHFUpGLWR9.2 Debêntures. (a) Composição
Encar- Taxa
gos efetifinan- va de
Instituição
Emis- ceiros juros Vencifinanceira Série
são anuais anual mento 2018 2017
,WD~8QL
&',
banco S.A. . H DJR MXQ
Outros ...............................................................
L 5HIHUHVH j SURYLVmR EDVHDGD QD PHGLomR SHULyGLFD GR FXP
SULPHQWR GDV PHWDV H UHVXOWDGR GD &RPSDQKLD UHVSHLWDQGR R UH
JLPH GH FRPSHWrQFLD H R UHFRQKHFLPHQWR GD REULJDomR SUHVHQWH
UHVXOWDQWH GH HYHQWR SDVVDGR QR PRQWDQWH HVWLPDGR GD VDtGD GH
UHFXUVRVQRIXWXUR$SURYLVmRpUHJLVWUDGDFRPRFXVWRGRVVHUYLoRV
SUHVWDGRVRXGHVSHVDVRSHUDFLRQDLVGHDFRUGRFRPDDWLYLGDGHGR
HPSUHJDGR11 Imposto de renda e contribuição social diferidos.
(a) Composição, expectativa de realização e movimentação de
imposto de renda e contribuição social diferidos
Composição no balanço patrimonial
(não circulante)
3DVVLYRGLIHULGR ................................................
2018
2017