DOEPE 26/04/2019 - Pág. 33 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 26 de abril de 2019
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCVI • NÀ 78 - 33
Continuação das Demonstrações Financeiras em 31 de dezembro de 2018 da BRK AMBIENTAL – REGIÃO METROPOLITANA DO RECIFE/GOIANA SPE S.A.
&RQIRUPH R HVWXGR WpFQLFR RV OXFURV WULEXWiYHLV IXWXURV SHUPLWHP
DUHFXSHUDomRGRDWLYR¿VFDOGLIHULGRHOLTXLGDomRGRSDVVLYR¿VFDO
GLIHULGRH[LVWHQWHVFRQIRUPHHVWLPDWLYDDVHJXLU
2018
2017
Ativo de imposto diferido
$WLYRGHLPSRVWRGLIHULGRDVHUUHFXSHUDGRHP
DWpPHVHV ....................................................
$WLYRGHLPSRVWRGLIHULGRDVHUUHFXSHUDGR
GHSRLVGHPHVHV .........................................
([SHFWDWLYDGHUHDOL]DomRGRDWLYRGLIHULGRp
FRPRVHJXH
..................................................................
..................................................................
..................................................................
..................................................................
..................................................................
..................................................................
..................................................................
..................................................................
..................................................................
Passivo de imposto diferido
3DVVLYRGHLPSRVWRGLIHULGRDVHUOLTXLGDGR
GHSRLVGHPHVHV .........................................
([SHFWDWLYDGHUHFXSHUDomRGRSDVVLYR
GLIHULGRpFRPRVHJXH
..................................................................
&DVR KDMD IDWRUHV UHOHYDQWHV TXH YHQKDP PRGL¿FDU DV SURMHo}HV
HVVDVVHUmRUHYLVDGDVGXUDQWHRVUHVSHFWLYRVH[HUFtFLRV2VUHIHUL
GRVFUpGLWRVVmRSDVVtYHLVGHFRPSHQVDo}HVFRPOXFURVWULEXWiYHLV
IXWXURVGD&RPSDQKLDVHPSUD]RGHSUHVFULomR$PRYLPHQWDomR
GRVDWLYRVHSDVVLYRVGHLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIH
ULGRVGXUDQWHRH[HUFtFLROHYDQGRHPFRQVLGHUDomRDFRPSHQVDomR
GRVVDOGRVpDVHJXLQWH
Reconhecido
na demonstração do
resultado
2017
Ativo fiscal diferido
3UHMXt]RILVFDOHEDVH
QHJDWLYDGD&6// ............
3URYLV}HV .........................
Demais diferenças tem
SRUiULDVGD/HL
/HL .....................
&RPSHQVDomR&3&
,$6 ...........................
Outros
2018
Passivo fiscal diferido
&RQWUDWRDWLYRILQDQFHLUR..
&DSLWDOL]DomRGHMXURVH
custo de transação .........
Demais diferenças tem
SRUiULDVGD/HL
/HL .....................
&RPSHQVDomR&3&
,$6 ...........................
(b) Reconciliação da alíquota nominal com taxa efetiva: O im
SRVWRGHUHQGDHFRQWULEXLomRVRFLDOVREUHROXFURGD&RPSDQKLD
DQWHV GR LPSRVWR GH UHQGD H FRQWULEXLomR VRFLDO GLIHUHP GR YDORU
WHyULFR TXH VHULDP REWLGRV FRP R XVR GD DOtTXRWD GH LPSRVWR GH
UHQGDHFRQWULEXLomRVRFLDOQRPLQDOFRPRGHPRQVWUDGRDVHJXLU
2018
2017
5HVXOWDGRDQWHVGH,5H&6 ................................
$OtTXRWDQRPLQDO ..................................................
,5H&6jDOtTXRWDQRPLQDO..................................
(IHLWRGDVH[FOXV}HVSHUPDQHQWHV......................
,QFHQWLYRVILVFDLV .................................................
Outros ..................................................................
'HVSHVDGH,5H&6 ............................................
&RPSRVLomRGR,5HGD&6
,5H&6FRUUHQWHV ................................................
,5H&6GLIHULGRV .................................................
'HVSHVDGH,5H&6 ............................................
$OtTXRWDHIHWLYD ....................................................
12 Provisões para contingências: $VPRYLPHQWDo}HVGDVSURYLV}HVGRVSURFHVVRVMXGLFLDLVIRUDPFRPRVHJXH
ReclaContingências
Depómações
trabalhistas e Consusitos
cíveis previdenciárias midor judiciais Total
Em 31 de dezembro de 2017...............................................................................
Debitado (creditado) à demonstração do resultado ..............................................
3URYLV}HVDGLFLRQDLVUHFRQKHFLGDV LQFOXLQGRMXURVHDWXDOL]DomRPRQHWiULD
5HGXo}HVGHFRUUHQWHVGHUHPHQVXUDomRHYDORUHVQmRXVDGRVHVWRUQDGRV ..
5HGXo}HVGHFRUUHQWHVGHSDJDPHQWRV ............................................................
5HYHUVmRGDFRPSHQVDomRGHGHSyVLWRMXGLFLDO..............................................
Em 31 de dezembro de 2018...............................................................................
D 3URFHVVRV FRP SUREDELOLGDGH GH SHUGD FODVVL¿FDGD FRPR
possível: $ &RPSDQKLD HVWi HQYROYLGD HP RXWURV SURFHVVRV MX
GLFLDLV HP DQGDPHQWR QDV LQVWkQFLDV DGPLQLVWUDWLYDV H MXGLFLDLV
SHUDQWHGLIHUHQWHVWULEXQDLVFXMDSUREDELOLGDGHGHSHUGDHVWiDYD
OLDGDFRPRSRVVtYHOHSRUHVWHPRWLYRQHQKXPDSURYLVmRVREUHRV
PHVPRVIRLFRQVWLWXtGD$$GPLQLVWUDomRFRQVLGHUDWHUVyOLGRHPED
VDPHQWRMXUtGLFRTXHIXQGDPHQWHRVSURFHGLPHQWRVDGRWDGRVSDUD
GHIHVD$EDL[RFRPSRVLomR
Natureza
5HFODPDo}HVFtYHLV...........................................................
Consumidores ...................................................................
$GPLQLVWUDWLYR ....................................................................
&RQWLQJrQFLDVWUDEDOKLVWDVHSUHYLGHQFLiULDV ....................
2018
Ativo circulante Passivo não circulante
Resultado
Partes
Partes Custos/despesas
Resultado
relacionadas
relacionadas
operacionais
financeiro
2018
2017
2018
2017
2018
2017
2018
2017
BRK Ambiental (i) .........................................................
BRK Ambiental – Maranhão S.A. ("Maranhão") ...........
Lidermac Construções e Equip. Ltda. ("Lidermac") (ii).
L 2 VDOGR GR SDVVLYR QmR FLUFXODQWH UHIHUHVH VXEVWDQFLDOPHQWH j SUHVWDomR GH VHUYLoRV GH DOXJXHO GH PiTXLQDV H HTXLSDPHQWRV
JDUDQWLD FRUSRUDWLYD QRV¿QDQFLDPHQWRV GH ORQJR SUD]R UDWHLR GHGHVSHVDV GR&HQWURGH6HUYLoRV&RPSDUWLOKDGRV &6& H DR UDWHLR
GDVDWLYLGDGHVDGPLQLVWUDWLYDVYLQFXODGDDR&RQYrQLR¿UPDGRFRPD%5.$PELHQWDOFRQIRUPHFRQWUDWRHQWUHDVSDUWHV LL 2VDOGRFRP
R DFLRQLVWD /LGHUPDF UHIHUHVH VXEVWDQFLDOPHQWH j SUHVWDomR GH VHUYLoRV GH UHFRPSRVLomR DVIiOWLFD GH YLDV S~EOLFDV QD &RPSDQKLD
H[HFXWDGRVQRGHFRUUHUGRH[HUFtFLRGHFRPYHQFLPHQWRHPIHYHUHLURGH VHPHQFDUJRV¿QDQFHLURV 14 Patrimônio líquido.
% de participação
Capital social
Quantidade de ações
(a) Capital social
2018
2017
2018
2017
2018
2017
%5.3URMHWRV$PELHQWDLV ...........................
Lidermac .....................................................
BRK Ambiental ...........................................
(PGHGH]HPEURGHRVDFLRQLVWDVDSURYDUDPRDXPHQWRGHFDSLWDOHP5PHGLDQWHFDSLWDOL]DomRGDUHVHUYDGHOXFURV
VHPHPLVVmRGHQRYDVDo}HV(b) Dividendos: (PGHGH]HPEURGHD&RPSDQKLDSURYLVLRQRXGLYLGHQGRVPtQLPRVREULJDWyULRV
QRYDORUGH51RVWHUPRVGRHVWDWXWRVRFLDODRVWLWXODUHVGHDo}HVGHTXDOTXHUHVSpFLHVHUiDWULEXtGRHPFDGDH[HUFtFLRVRFLDO
XPGLYLGHQGRREULJDWyULRPtQLPRGHGROXFUROtTXLGRFDOFXODGRVQRVWHUPRVGDOHJLVODomREUDVLOHLUD
13 Partes relacionadas
5HODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDVGHPRQVWUDo}HV¿QDQFHLUDV
Aos Administradores e Acionistas da
BRK Ambiental – Região Metropolitana do Recife/Goiana SPE S.A.
5HFLIH±3(
Opinião: ([DPLQDPRVDVGHPRQVWUDo}HV¿QDQFHLUDVGD%5.$PELHQWDO±5HJLmR0HWURSR
OLWDQDGR5HFLIH*RLDQD63(6$ ³&RPSDQKLD´ TXHFRPSUHHQGHPREDODQoRSDWULPRQLDO
HPGHGH]HPEURGHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGR
DEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGR
QHVVDGDWDEHPFRPRDVFRUUHVSRQGHQWHVQRWDVH[SOLFDWLYDVLQFOXLQGRRUHVXPRGDVSULQ
FLSDLVSROtWLFDVFRQWiEHLV(PQRVVDRSLQLmRDVGHPRQVWUDo}HV¿QDQFHLUDVDFLPDUHIHULGDV
DSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOH¿
QDQFHLUDGD%5.$PELHQWDO±5HJLmR0HWURSROLWDQDGR5HFLIH*RLDQD63(6$HPGH
GH]HPEURGHRGHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVUHVSHFWLYRVÀX[RVGHFDL[D
SDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO
Base para opinião: 1RVVDDXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVGH
DXGLWRULD1RVVDVUHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRPWDLVQRUPDVHVWmRGHVFULWDVQD
VHomRDVHJXLULQWLWXODGD³5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV
¿QDQFHLUDV´6RPRVLQGHSHQGHQWHVHPUHODomRj&RPSDQKLDGHDFRUGRFRPRVSULQFtSLRV
pWLFRVUHOHYDQWHVSUHYLVWRVQR&yGLJRGHeWLFD3UR¿VVLRQDOGR&RQWDGRUHQDVQRUPDVSUR
¿VVLRQDLVHPLWLGDVSHOR&RQVHOKR)HGHUDOGH&RQWDELOLGDGHHFXPSULPRVFRPDVGHPDLV
UHVSRQVDELOLGDGHV pWLFDV GH DFRUGR FRP HVVDV QRUPDV $FUHGLWDPRV TXH D HYLGrQFLD GH
DXGLWRULDREWLGDpVX¿FLHQWHHDSURSULDGDSDUDIXQGDPHQWDUQRVVDRSLQLmRPrincipais assuntos de auditoria: 3ULQFLSDLVDVVXQWRVGHDXGLWRULDVmRDTXHOHVTXHHPQRVVRMXOJD
PHQWRSUR¿VVLRQDOIRUDPRVPDLVVLJQL¿FDWLYRVHPQRVVDDXGLWRULDGRH[HUFtFLRFRUUHQWH
(VVHVDVVXQWRVIRUDPWUDWDGRVQRFRQWH[WRGHQRVVDDXGLWRULDGDVGHPRQVWUDo}HV¿QDQFHL
UDVFRPRXPWRGRHQDIRUPDomRGHQRVVDRSLQLmRVREUHHVVDVGHPRQVWUDo}HV¿QDQFHLUDV
HSRUWDQWRQmRH[SUHVVDPRVXPDRSLQLmRVHSDUDGDVREUHHVVHVDVVXQWRV3DUDRDVVXQWR
DEDL[RDGHVFULomRGHFRPRQRVVDDXGLWRULDWUDWRXRDVVXQWRLQFOXLQGRTXDLVTXHUFRPHQ
WiULRVVREUHRVUHVXOWDGRVGHQRVVRVSURFHGLPHQWRVpDSUHVHQWDGRQRFRQWH[WRGDVGH
PRQVWUDo}HV¿QDQFHLUDVWRPDGDVHPFRQMXQWR1yVFXPSULPRVDVUHVSRQVDELOLGDGHVGHV
FULWDVQDVHomRLQWLWXODGD³5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV
¿QDQFHLUDV´ LQFOXLQGR DTXHODV HP UHODomR D HVVH SULQFLSDO DVVXQWR GH DXGLWRULD 'HVVD
IRUPDQRVVDDXGLWRULDLQFOXLXDFRQGXomRGHSURFHGLPHQWRVSODQHMDGRVSDUDUHVSRQGHUD
2018
/XFUROtTXLGRGRH[HUFtFLR.................................................
&RQVWLWXLomRGDVUHVHUYDVGHOXFURV.................................
/HJDO± 1RWD F ...............................................
,QFHQWLYRILVFDO 1RWD H .........................................
Lucro ajustado ..................................................................
'LYLGHQGRVPtQLPRVREULJDWyULRV± L 1RWD E
3RUFHQWDJHPGRVGLYLGHQGRVSURSRVWRVVREUHOXFUR
OtTXLGRGRH[HUFtFLRDMXVWDGR ...........................................
Retenção de lucros...........................................................
(P GH MXQKR GH IRUDP DSURYDGRV HP $VVHPEOHLD *HUDO
([WUDRUGLQiULDDGLVWULEXLomRGHGLYLGHQGRVLQWHUPHGLiULRVQRPRQ
WDQWHGH5SDJRVQDPHVPDGDWDFRPEDVHQRUHVXOWDGR
DSXUDGRHPGHPDUoRGHRTXDOIRLLPSXWDGRDRPtQLPR
REULJDWyULRGRH[HUFtFLR(c) Reserva legal: $UHVHUYDOHJDOpFRQV
WLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HU
FtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDORXDWpTXHR
VDOGRGHVVDUHVHUYDDFUHVFLGRGRPRQWDQWHGHUHVHUYDGHFDSLWDO
H[FHGDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDU
DLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUD
FRPSHQVDUSUHMXt]RHDXPHQWDUFDSLWDO1RH[HUFtFLR¿QGRHPGH
GH]HPEURGHIRLFRQVWLWXtGDDUHVHUYDOHJDOQRPRQWDQWHGH
5(d) Retenção de lucros: $UHVHUYDGHUHWHQomRGHOXFURV
UHIHUHVHjUHWHQomRGRVDOGRUHPDQHVFHQWHGHOXFURVDFXPXODGRV
FRQIRUPHIDFXOWDRDUWLJRSDUiJUDIRGD/HLQTXH
VHUiGHOLEHUDGDQDRFDVLmRGDDVVHPEOHLDFRQIRUPHDUWLJR GD
/HLQ3DUDFXPSULPHQWRGDVREULJDo}HVGHLQYHVWLPHQWRV
HPPHOKRULDVGDLQIUDHVWUXWXUDHGDVDWLYLGDGHVRSHUDFLRQDLVHVWD
EHOHFLGDV QR &RQWUDWR GH &RQFHVVmR FRQVRDQWH FRP R SODQR GH
LQYHVWLPHQWRV D $GPLQLVWUDomR GD &RPSDQKLD DSyV D GHVWLQDomR
GDUHVHUYDOHJDOFRQWDELOL]RXDSURSRVLomRGHUHWHQomRGHOXFURVQR
PRQWDQWHGH5 UHODWLYDDRVDOGRUHPDQHVFHQWHGROXFURGR
H[HUFtFLR¿QGRHPGHGH]HPEURGHDTXDOVHUiDYDOLDGDH
DSURYDGDQDSUy[LPDDVVHPEOHLDJHUDOGHDFLRQLVWDV(e) Reserva
Natureza do contrato
&RQFHVVmR±DWLYRILQDQFHLUR ..................
(c) Despesa por natureza
Classificadas por natureza:
&XVWRGHFRQVWUXomR L 1RWD E ...........
3HVVRDO
Remunerações ..........................................
(QFDUJRVVRFLDLVHWUDEDOKLVWDV.................
3URJUDPDGHDOLPHQWDomR .........................
3URJUDPDGHVD~GH...................................
2XWURVEHQHItFLRV ......................................
GHLQFHQWLYRV¿VFDLV 2YDORUFRUUHVSRQGHQWHDRLQFHQWLYR68'(
1(DSXUDGRDSDUWLUGDYLJrQFLDGD/HLQIRLFRQWDELOL]D
GR QR UHVXOWDGR GR H[HUFtFLR H SRVWHULRUPHQWH WUDQVIHULGR SDUD D
UHVHUYD GH OXFUR GHYHQGR VRPHQWH VHU XWLOL]DGR SDUD DXPHQWR GH
FDSLWDOVRFLDORXSDUDHYHQWXDODEVRUomRGHSUHMXt]RVFRQWiEHLVQR
WpUPLQRGRH[HUFtFLRVRFLDO2LQFHQWLYR¿VFDO68'(1(FRPYDOLGD
GHDWpGH]HPEURGHSURYrj&RPSDQKLDREHQHItFLR¿VFDOGD
UHGXomRGHGR,53-1RH[HUFtFLR¿QGRHPGHGH]HPEURGH
D &RPSDQKLD XWLOL]RX R EHQHItFLR QR PRQWDQWH GH 5
±5 1RWD E (f) Lucro por ação: O lucro básico
SRUDomRpFDOFXODGRPHGLDQWHDGLYLVmRGROXFURDWULEXtYHODRVDFLR
QLVWDVGD&RPSDQKLDSHODTXDQWLGDGHPpGLDSRQGHUDGDGHDo}HV
RUGLQiULDVHPLWLGDVQRH[HUFtFLR$GLFLRQDOPHQWHD&RPSDQKLDQmR
mantém ações em tesouraria.
2018
2017
/XFURDWULEXtYHODRVDFLRQLVWDVGD&RPSDQKLD
4XDQWLGDGHPpGLDSRQGHUDGDGHDo}HV
ordinárias emitidas (milhares) .........................
/XFUREiVLFRGLOXtGRSRUDomR..........................
A Companhia não possui ações ordinárias em circulação que pos
VDPFDXVDUGLOXLomRRXGtYLGDFRQYHUVtYHOHPDo}HVRUGLQiULDV$V
VLPROXFUREiVLFRHRGLOXtGRSRUDomRVmRLJXDLV15 Resultado
do exercício. (a) Receita líquida de serviços: $UHFHLWDOtTXLGDGH
VHUYLoRVpFRPSRVWDGDVHJXLQWHIRUPD
2018
2017
Operações
5HFHLWDGHVHUYLoRV 1RWD D .............
5HFHLWDGHFRQVWUXomR 1RWD E .........
5HFHLWDGRDWLYRILQDQFHLUR 1RWD F ...
,PSRVWRVHFRQWULEXLo}HVVREUHVHUYLoRV .....
(b) Receita de construção: $UHFHLWDOtTXLGDGHFRQVWUXomRHRFXV
WRGHFRQVWUXomRHVWmRUHODFLRQDGRVDRFRQWUDWRGHORQJRSUD]RQD
PRGDOLGDGHGHDWLYR¿QDQFHLURHDVVLPDSUHVHQWDGR
Receita líquida de construção
2018
2017
2018
2017
Custo de construção
2018
2017
Margem de lucro
2018
2017
2018
2017
5HVXOWDGRILQDQFHLUROtTXLGR ............................
16 Seguros: $LGHQWL¿FDomRPLWLJDomRJHUHQFLDPHQWRGHULVFRVH
FRQWUDWDomRGHVHJXURVVmRWUDWDGRVQD&RPSDQKLDREHGHFHQGRD
Materiais .......................................................
SDUkPHWURV HVWDEHOHFLGRV HP SROtWLFD HVSHFt¿FD GR *UXSR %URRN
6HUYLoRV
¿HOGHDVFREHUWXUDVVmRHVWDEHOHFLGDVSHODDGPLQLVWUDomR(P
$OXJXpLVHFRQGRPtQLRVSHVVRDMXUtGLFD
GHGH]HPEURGHD&RPSDQKLDSRVVXtDVHJXURVFRQWUDWDGRV
FRPXQLFDomRHHQHUJLDHOpWULFD ................
VXEVWDQFLDOPHQWH SDUD D FREHUWXUD GH HGL¿FDo}HV JDUDQWLDV GRV
6HUYLoRVSHVVRDMXUtGLFD ...........................
FRQWUDWRVDVVLQDGRVUHIHUHQWHDSUHVWDomRGHVHUYLoRVDRVFOLHQWHV
6HUYLoRVDVVRFLDGRV .................................
DOpP GH FREHUWXUD GH UHVSRQVDELOLGDGH FLYLO SDUD ULVFRV GH RSHUD
$XGLWRULDVFRQVXOWRULDVHDVVHVVRULDV ......
o}HVHDPELHQWDOUHVXPLGRVFRPRVHJXH
Tipo de cobertura
Outros .......................................................
Importâncias seguradas
Equipamentos.....................................
3DUWHVUHODFLRQDGDV 1RWD ......................
Garantia de contrato ...........................
'HSUHFLDomRHDPRUWL]DomR ..........................
5HVSRQVDELOLGDGHFLYLO ........................
&UpGLWR3LV&RILQVGRVFXVWRVRSHUDFLR
5LVFRGHHQJHQKDULD...........................
nais ...............................................................
Riscos operacionais ...........................
6HJXURV ........................................................
2SHUDo}HVTXHQmRDIHWDUDPFDL[D GHPRQVWUDomRGRVÀXOutras ...........................................................
xos de caixa)
2018
Classificadas por função:
7RWDOGHPRYLPHQWDomRGRFRQWDVDUHFHEHU 1RWD ......
&XVWRGRVVHUYLoRVSUHVWDGRV ......................
3ULQFLSDLVLWHQVTXHQmRDIHWDPFDL[D YHUFRPSRVLomRD
*HUDLVHDGPLQLVWUDWLYDV ...............................
VHJXLU ................................................................................
7RWDOGDPRYLPHQWDomRQRFRQWDVDUHFHEHUFRQIRUPH
L 2FXVWRGHFRQVWUXomRpFRPSRVWREDVLFDPHQWHSRUVHUYLoRVGH GHPRQVWUDomRGRIOX[RGHFDL[D ........................................
WHUFHLURVPmRGHREUDPDWHULDLVHRXWURVFXVWRVQHFHVViULRVSDUD 3ULQFLSDLVLWHQVTXHDIHWDUDPRFRQWDVDUHFHEHUPDV
formação da infraestrutura do contrato. G 5HVXOWDGR¿QDQFHLUR
QmRHQYROYHUDPFDL[D
Receitas financeiras
-XURVFDSLWDOL]DGRVQRSHUtRGR ......................................
2018
2017
&XVWRGHWUDQVDomRFDSLWDOL]DGR ....................................
Rendimentos de aplicações financeiras........
*DUDQWLDVFRUSRUDWLYDVFDSLWDOL]DGDV .............................
3DUWHVUHODFLRQDGDV 1RWD ......................
)RUQHFHGRUHVDSDJDU ....................................................
Variações monetárias ...................................
Tributo diferido ...............................................................
Outras ...........................................................
0DUJHPGHFRQVWUXomRGRSHUtRGR 1RWD E ...........
7ULEXWRVVREUHUHFHLWDVILQDQFHLUDV...........
Total...................................................................................
Despesas financeiras
-XURVHYDULDo}HVPRQHWiULDV .......................
3DUWHVUHODFLRQDGDV 1RWD ......................
Tributos sobre operações financeiras ...........
-XURVHPXOWDSRUDWUDVRGHSDJDPHQWR .......
Outras ...........................................................
DIRETORIA
Fernando Ariani Mangabeira Albernaz ±'LUHWRU3UHVLGHQWH
Otavio Junqueira Ayres de Souza – Diretor Financeiro
Contador: Marcelo Oliveira Gomes ±&5&±3( 2
QRVVDDYDOLDomRGHULVFRVGHGLVWRUo}HVVLJQL¿FDWLYDVQDVGHPRQVWUDo}HV¿QDQFHLUDV2V
UHVXOWDGRVGHQRVVRVSURFHGLPHQWRVLQFOXLQGRDTXHOHVH[HFXWDGRVSDUDWUDWDURDVVXQWR
DEDL[RIRUQHFHPDEDVHSDUDQRVVDRSLQLmRGHDXGLWRULDVREUHDVGHPRQVWUDo}HV¿QDQFHL
ras da Companhia. $WLYR¿QDQFHLUR±,QIUDHVWUXWXUDGDFRQFHVVmR 2VDWLYRV¿QDQFHLURV
de concessão são reconhecidos na medida em que a Companhia possui o direito contratual
LQFRQGLFLRQDOGHUHFHEHUFDL[DRXRXWURDWLYR¿QDQFHLURGDFRQFHGHQWHSHORVLQYHVWLPHQWRV
UHDOL]DGRVQDFRQVWUXomRRXPHOKRULDGDLQIUDHVWUXWXUD$PHQVXUDomRGRVDWLYRVGDLQIUDHV
WUXWXUDGDFRQFHVVmRTXHVmRUHFRQKHFLGRVQRFDVRGD&RPSDQKLDFRPRDWLYRV¿QDQFHLURV
GHFRQFHVVmRFRQWHPSODRPpWRGRGHFXVWRDFUHVFLGRGHPDUJHPHPDWHQGLPHQWRj,Q
WHUSUHWDomR7pFQLFD,&3& 5 ±&RQWUDWRVGH&RQFHVVmRHGHYLGRjVQDWXUH]DVGLYHU
VDVGRVJDVWRVLQFRUULGRVQDFRQVWUXomRRXQDPDQXWHQomRGHDWLYRVGDLQIUDHVWUXWXUDGD
FRQFHVVmRpDIHWDGDSRUHOHPHQWRVVXEMHWLYRVQDGH¿QLomRGHTXDLVJDVWRVVmRFRUUHWD
PHQWHDWULEXtYHLVjFRQVWUXomRGRVDWLYRVGDLQIUDHVWUXWXUDGDFRQFHVVmRHGHTXDLVJDVWRV
VmRDWULEXtYHLVjPDQXWHQomRURWLQHLUDGHVVHVDWLYRV2PRQLWRUDPHQWRGHVVHDVVXQWRIRL
FRQVLGHUDGRVLJQL¿FDWLYRSDUDDQRVVDDXGLWRULDWHQGRHPYLVWDDVHVSHFL¿FLGDGHVDWUHOD
GDVDRSURFHVVRGHLGHQWL¿FDomRGRVJDVWRVDWULEXtYHLVjFRQVWUXomRGDLQIUDHVWUXWXUDGD
FRQFHVVmRHjPHQVXUDomRGRDWLYR¿QDQFHLURDVVLPFRPRDUHOHYkQFLDGRVYDORUHVHQYRO
YLGRVComo nossa auditoria tratou o assunto: 1RVVRVSURFHGLPHQWRVGHDXGLWRULDLQFOXt
UDPGHQWUHRXWURV 2HQWHQGLPHQWRGRSURFHVVRULVFRVHFRQWUROHVLPSOHPHQWDGRVSHOD
DGPLQLVWUDomRUHODWLYRVjLGHQWL¿FDomRGHJDVWRVDWULEXtYHLVjFRQVWUXomRGDLQIUDHVWUXWXUD
GHFRQFHVVmRHPHQVXUDomRGRDWLYR¿QDQFHLUR 7HVWHVGHFRQWUROHVLQWHUQRVUHODFLRQDGRV
jLGHQWL¿FDomRGHJDVWRVDWULEXtYHLVjFRQVWUXomRGDLQIUDHVWUXWXUDGHFRQVWUXomRHPHQVX
UDomRGRDWLYR¿QDQFHLURLQFOXLQGRRFiOFXORGRFXVWRDFUHVFLGRGDPDUJHP 7HVWHVGH
FRQWUROHVLQWHUQRVUHODFLRQDGRVDRDPELHQWHJHUDOGHFRQWUROHVGHWHFQRORJLDGHLQIRUPD
omRLQFOXLQGRRVFRQWUROHVVREUHDJHVWmRGHDFHVVRHDOWHUDo}HVDRVVLVWHPDVHVHXVGD
GRV 7HVWHDPRVWUDOGRVJDVWRVLQFRUULGRVQDFRQVWUXomRGDLQIUDHVWUXWXUDGHFRQFHVVmR
GXUDQWH R H[HUFtFLR GH DYDOLDQGR D RFRUUrQFLD D QDWXUH]D GRV JDVWRV H D FRUUHWD
FODVVL¿FDomRHQWUHFXVWRDWULEXtYHOjFRQVWUXomRGHLQIUDHVWUXWXUDGHFRQFHVVmRRXGHVSH
VDV GH PDQXWHQomR 5HFiOFXOR GR VDOGR GH GLUHLWRV D IDWXUDU GR H[HUFtFLR GH H
FRPSDUDomRGRVUHVXOWDGRVDSXUDGRVFRPRVVDOGRVUHJLVWUDGRVQDFRQWDELOLGDGH%DVHD
GRV QR UHVXOWDGR GRV SURFHGLPHQWRV GH DXGLWRULD HIHWXDGRV TXH HVWi FRQVLVWHQWH FRP D
DYDOLDomRGDDGPLQLVWUDomRFRQVLGHUDPRVTXHRVFULWpULRVGHWHUPLQDGRVSHODDGPLQLVWUD
omRGD&RPSDQKLDHGHVXDVFRQWURODGDVSDUDGH¿QLomRGRVJDVWRVHOHJtYHLVDFDSLWDOL]D
omRFRPRFXVWRGDLQIUDHVWUXWXUDDVVLPFRPRDVUHVSHFWLYDVGLYXOJDo}HVQD1RWD([SOLFD
WLYDQVmRDFHLWiYHLVQRFRQWH[WRGDVGHPRQVWUDo}HV¿QDQFHLUDVWRPDGDVHPFRQMXQWR
5HVSRQVDELOLGDGHVGDDGPLQLVWUDomRHGDJRYHUQDQoDSHODVGHPRQVWUDo}HV¿QDQFHLras: $ DGPLQLVWUDomR p UHVSRQViYHO SHOD HODERUDomR H DGHTXDGD DSUHVHQWDomR GDV GH
PRQVWUDo}HV¿QDQFHLUDVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOHSHORV
controles internos que ela determinou como necessários para permitir a elaboração de de
PRQVWUDo}HV¿QDQFHLUDVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRU
IUDXGHRXHUUR1DHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVDDGPLQLVWUDomRpUHVSRQVi
YHOSHODDYDOLDomRGDFDSDFLGDGHGHD&RPSDQKLDFRQWLQXDURSHUDQGRGLYXOJDQGRTXDQGR
DSOLFiYHORVDVVXQWRVUHODFLRQDGRVFRPDVXDFRQWLQXLGDGHRSHUDFLRQDOHRXVRGHVVDEDVH
FRQWiELOQDHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVDQmRVHUTXHDDGPLQLVWUDomRSUH
WHQGDOLTXLGDUD&RPSDQKLDHRXFHVVDUVXDVRSHUDo}HVRXQmRWHQKDQHQKXPDDOWHUQDWLYD
UHDOLVWDSDUDHYLWDURHQFHUUDPHQWRGDVRSHUDo}HV2VUHVSRQViYHLVSHODJRYHUQDQoDGD
&RPSDQKLDVmRDTXHOHVFRPUHVSRQVDELOLGDGHSHODVXSHUYLVmRGRSURFHVVRGHHODERUDomR
GDV GHPRQVWUDo}HV ¿QDQFHLUDV Responsabilidades do auditor pela auditoria das dePRQVWUDo}HV¿QDQFHLUDV 1RVVRVREMHWLYRVVmRREWHUVHJXUDQoDUD]RiYHOGHTXHDVGH
PRQVWUDo}HV¿QDQFHLUDVWRPDGDVHPFRQMXQWRHVWmROLYUHVGHGLVWRUomRUHOHYDQWHLQGH
SHQGHQWHPHQWH VH FDXVDGD SRU IUDXGH RX HUUR H HPLWLU UHODWyULR GH DXGLWRULD FRQWHQGR
QRVVDRSLQLmR6HJXUDQoDUD]RiYHOpXPDOWRQtYHOGHVHJXUDQoDPDVQmRXPDJDUDQWLDGH
TXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVGHDXGLWRULDVHPSUHGHWHFWD
DV HYHQWXDLV GLVWRUo}HV UHOHYDQWHV H[LVWHQWHV $V GLVWRUo}HV SRGHP VHU GHFRUUHQWHV GH
IUDXGH RX HUUR H VmR FRQVLGHUDGDV UHOHYDQWHV TXDQGR LQGLYLGXDOPHQWH RX HP FRQMXQWR
SRVVDPLQÀXHQFLDUGHQWURGHXPDSHUVSHFWLYDUD]RiYHODVGHFLV}HVHFRQ{PLFDVGRVXVXi
ULRVWRPDGDVFRPEDVHQDVUHIHULGDVGHPRQVWUDo}HV¿QDQFHLUDV&RPRSDUWHGDDXGLWRULD
UHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVGHDXGLWRULDH[HUFHPRVMXOJDPHQWRSUR¿V
VLRQDOHPDQWHPRVFHWLFLVPRSUR¿VVLRQDODRORQJRGDDXGLWRULD$OpPGLVVR ,GHQWL¿FDPRV
HDYDOLDPRVRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HV¿QDQFHLUDVLQGHSHQGHQ
WHPHQWHVHFDXVDGDSRUIUDXGHRXHUURSODQHMDPRVHH[HFXWDPRVSURFHGLPHQWRVGHDXGL
WRULDHPUHVSRVWDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGHDXGLWRULDDSURSULDGDHVX
¿FLHQWHSDUDIXQGDPHQWDUQRVVDRSLQLmR2ULVFRGHQmRGHWHFomRGHGLVWRUomRUHOHYDQWH
UHVXOWDQWHGHIUDXGHpPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHDIUDXGHSRGHHQYROYHUR
DWRGHEXUODURVFRQWUROHVLQWHUQRVFRQOXLRIDOVL¿FDomRRPLVVmRRXUHSUHVHQWDo}HVIDOVDV
LQWHQFLRQDLV 2EWHPRV HQWHQGLPHQWR GRV FRQWUROHV LQWHUQRV UHOHYDQWHV SDUD D DXGLWRULD