DOEPE 07/05/2019 - Pág. 40 - Poder Executivo - Diário Oficial do Estado de Pernambuco
40 - Ano XCVI • NÀ 84
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 7 de maio de 2019
Companhia Integrada Têxtil de Pernambuco
CNPJ - 08.220.101/0001-80
DEMONSTRAÇÃO DAS MUTAÇÕES DO PATRIMÔNIO LÍQUIDO PARA
O EXERCÍCIO FINDO EM 31 DE DEZEMBRO DE 2018
(PPLOKDUHVGHUHDLV5
Nota
H[SOLFDWLYD
6$/'26(0'('(=(0%52'(
Concessão de AFAC
Aumento de capital com AFAC
3UHMXt]RGRH[HUFtFLR
6$/'26(0'('(=(0%52'(
Concessão de AFAC
Aumento de capital com AFAC
3UHMXt]RGRH[HUFtFLR
6$/'26(0'('(=(0%52'(
1. INFORMAÇÕES GERAIS
Adiantamento
para futuro
aumento de
capital
³$)$&´
Capital
social
NOTAS EXPLICATIVAS ÀS DEMONSTRAÇÕES FINANCEIRAS
PARA O EXERCÍCIO FINDO EM 31 DE DEZEMBRO DE 2018
(PPLOKDUHVGHUHDLV5H[FHWRTXDQGRGHRXWUDIRUPDPHQFLRQDGR
3UHMXt]RV
acumulados
Total
-
-
-
-
-
-
-
DEMONSTRAÇÕES DOS FLUXOS DE CAIXA
PARA O EXERCÍCIO FINDO EM 31 DE DEZEMBRO DE 2018
(PPLOKDUHVGHUHDLV5
2. APRESENTAÇÃO DAS DEMONSTRAÇÕES FINANCEIRAS E PRINCIPAIS POLÍTICAS CONTÁBEIS
Nota
H[SOLFDWLYD
)/8;2'(&$,;$'$6$7,9,'$'(623(5$&,21$,6
3UHMXt]RGRH[HUFtFLR
$MXVWHVSDUDUHFRQFLOLDURSUHMXt]RGRH[HUFtFLRFRPR
FDL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVRSHUDFLRQDLV
Depreciação
$PRUWL]DomR
(QFDUJRV¿QDQFHLURVVREUHHPSUpVWLPRV
9DULDo}HVFDPELDLVHPRQHWiULDVOtTXLGDV
5HQGLPHQWRGHUHFHEtYHLVGHWtWXORV¿QDQFHLURV
3URYLVmRSDUDFUpGLWRGHOLTXLGDomRGXYLGRVD
5
%DL[DGRLPRELOL]DGR
3URYLVmRSDUDULVFRVWULEXWiULRVFtYHLVHWUDEDOKLVWDV
3URYLV}HVSDUDSHUGDGRYDORUUHFXSHUiYHO
$XPHQWR UHGXomRQRVDWLYRVRSHUDFLRQDLV
Contas a receber de clientes
(VWRTXHV
Despesas antecipadas
Impostos a recuperar
Outros créditos
$XPHQWR UHGXomR QRVSDVVLYRVRSHUDFLRQDLV
Fornecedores
Obrigações e encargos trabalhistas
Impostos e contribuições a recolher
Transações com partes relacionadas
Subtotal
-XURVVREUHHPSUpVWLPRVSDJRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVRSHUDFLRQDLV
Outras contas a pagar
)/8;2'(&$,;$'$6$7,9,'$'(6'(,19(67,0(172
$GLo}HVGHLPRELOL]DGRHLQWDQJtYHO
-
,QYHVWLPHQWRHPWtWXORV¿QDQFHLURV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGHLQYHVWLPHQWR
)/8;2'(&$,;$'$6$7,9,'$'(6'(),1$1&,$0(172
Captações de empréstimos
$PRUWL]DomRGHSULQFLSDO
Adiantamento para futuro aumento de capital
,QWHJUDOL]DomRGHFDSLWDO
-
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGH¿QDQFLDPHQWR
$80(172'26$/'2'(&$,;$((48,9$/(17(6'(&$,;$
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
$80(172'26$/'2'(&$,;$((48,9$/(17(6'(&$,;$
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
$&RPSDQKLD,QWHJUDGD7r[WLOGH3HUQDPEXFR&LWHSH ³&LWHSH´RX³&RPSDQKLD´ pXPDVRFLHGDGHSRUDo}HVGHFDSLWDOIHFKDGR
GRPLFLOLDGDQDFLGDGHGH,SRMXFD(VWDGRGH3HUQDPEXFRHWHPSRUREMHWRVRFLDODSURGXomRHDFRPHUFLDOL]DomRGH¿ODPHQWRV
FRQWtQXRVGHSROLpVWHU 32< HSROLWHUHIWDODWRGHHWLOHQR 3(7 HGHSURGXWRVFRUUHODWRV$&LWHSHWHPFRPRFRQWURODGRUDH³KROGLQJ´
D$OID6$%GH&9 ³&RQWURODGRUD´RX³$OID´ FRPVHGHQR0p[LFR
$&LWHSHFRPD&RPSDQKLD3HWURTXtPLFDGH3HUQDPEXFR ³3HWURTXtPLFD6XDSH´ LQWHJUDR&RPSOH[R,QGXVWULDO4XtPLFR7r[WLO
³&RPSOH[R´RX³346´ $SURGXomRGHiFLGRWHUHIWiOLFRSXUL¿FDGR 37$ SHOD3HWURTXtPLFD6XDSHpPDWpULDSULPDSDUDDSURGXomR
GHSROLpVWHUJUDXWr[WLO 32< HWH[WXUL]DGRVHSROLpVWHUJUDXJDUUDID 3(7 SHOD&LWHSH
3RVLomRSDWULPRQLDOH¿QDQFHLUD
(PGHGH]HPEURGHD&RPSDQKLDDSUHVHQWDSUHMXt]RVDFXPXODGRVGH52&RPSOH[RTXHLQFOXLD&RPSDQKLD
IRLYHQGLGRSHORDFLRQLVWDDQWHULRU3HWUyOHR%UDVLOHLUR6$3HWUREUDVSDUDD'DN$PHULFDV([WHULRU6/H*UXSR3HWURWHPH[6$
de C.V., empresas do Grupo Alfa, com presença em mais de 25 países e maior produtor integrado de PET e PTA da América do Sul.
$VVLP p UD]RiYHO HVSHUDU TXH FRP R QRYR FRQWH[WR GH RSHUDomR DSyV D PXGDQoD GH FRQWUROH DV FRQGLo}HV ¿QDQFHLUDV GH
SURGXomRHGHYHQGDVVHDOWHUHPUHÀHWLQGRSRVLWLYDPHQWHQRUHVXOWDGRGD&RPSDQKLDXPDYH]TXHDVHPSUHVDVFRPSUDGRUDV
são globais e com experiência no segmento.
9HQGDGD3HWURTXtPLFD6XDSHHGD&LWHSH
6XSHUDGD D IDVH GH DSURYDo}HV QR kPELWR GDV HPSUHVDV D 6XSHULQWHQGrQFLD*HUDO 6* GR &RQVHOKR $GPLQLVWUDWLYR GH
'HIHVD (FRQ{PLFD &$'( DQDOLVRX R SURFHVVR H HP GH RXWXEUR GH SXEOLFRX GHVSDFKR GHFODUDQGR FRPSOH[R R$WR
GH &RQFHQWUDomR GHWHUPLQDQGR D UHDOL]DomR GH DOJXPDV GLOLJrQFLDV (P GH GH]HPEUR GH D 6* FRQFOXLX R SDUHFHU
VREUHDRSHUDomRUHFRPHQGDQGRDR7ULEXQDOGR&$'(DVXDDSURYDomRFRQGLFLRQDGDjFHOHEUDomRGH$FRUGRHP&RQWUROHGH
&RQFHQWUDo}HV$&&$VVLPFRQFOXtGRRSHUtRGRGHWUDQVLomRQHJRFLDGRHQWUHDVSDUWHVHPGHDEULOGHIRLHIHWXDGDD
transferência das ações.
'HFODUDomRGHFRQIRUPLGDGHHPUHODomRjVQRUPDVGR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV±&3&
$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPHODERUDGDVHPFRQIRUPLGDGHFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO ³%5*$$3´ $V
SUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOFRPSUHHQGHPDTXHODVLQFOXtGDVQDOHJLVODomRVRFLHWiULDEUDVLOHLUDHRVSURQXQFLDPHQWRVDV
RULHQWDo}HVHDVLQWHUSUHWDo}HVWpFQLFDVHPLWLGDVSHOR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV&3&HDSURYDGRVSHOR&RQVHOKR
)HGHUDOGH&RQWDELOLGDGH±&)&
$XWRUL]DomRSDUDFRQFOXVmRGDVGHPRQVWUDo}HV¿QDQFHLUDV
$ DXWRUL]DomR SDUD FRQFOXVmR HPLVVmR H GLYXOJDomR GHVWDV GHPRQVWUDo}HV ¿QDQFHLUDV IRL UHDOL]DGD SHOD $GPLQLVWUDomR GD
&RPSDQKLDHPGHDEULOGH
%DVHGHHODERUDomR
$V GHPRQVWUDo}HV ¿QDQFHLUDV IRUDP SUHSDUDGDV FRP EDVH QR FXVWR KLVWyULFR FRP H[FHomR GRV LQVWUXPHQWRV ¿QDQFHLURV
PHQVXUDGRVSHORYDORUMXVWRSRUPHLRGRUHVXOWDGREHPFRPRGHRXWUDIRUPDPHQFLRQDGR
0RHGDIXQFLRQDOHPRHGDGHDSUHVHQWDomR
2VLWHQVLQFOXtGRVQDVGHPRQVWUDo}HV¿QDQFHLUDVVmRPHQVXUDGRVXVDQGRDPRHGDGRSULQFLSDODPELHQWHHFRQ{PLFRQRTXDOD
&RPSDQKLDDWXD ³PRHGDIXQFLRQDO´
$$GPLQLVWUDomRGD&RPSDQKLDGH¿QLXDPRHGDFRUUHQWHGR%UDVLORUHDO 5 FRPRVXD³PRHGDIXQFLRQDO´VHQGRHVWDSUHPLVVD
XWLOL]DGDQDSUHSDUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDV
O resumo das principais políticas contábeis adotadas pela Companhia é como segue:
,QVWUXPHQWRV¿QDQFHLURV
$WLYRV¿QDQFHLURV
2V DWLYRV ¿QDQFHLURV PDQWLGRV SHOD &RPSDQKLD TXDQGR DSOLFiYHO VmR FODVVL¿FDGRV VRE DV VHJXLQWHV FDWHJRULDV D ao custo
DPRUWL]DGR E DRYDORUMXVWRSRUPHLRGHRXWURVUHVXOWDGRVDEUDQJHQWHV H F DRYDORUMXVWRSRUPHLRGRUHVXOWDGR
$&RPSDQKLDWHPRVVHJXLQWHVDWLYRV¿QDQFHLURVQmRGHULYDWLYRV FXVWRDPRUWL]DGRHYDORUMXVWRSRUPHLRGHUHVXOWDGR
&XVWRDPRUWL]DGR
2V LQVWUXPHQWRV ¿QDQFHLURV FODVVL¿FDGRV FRPR FXVWR DPRUWL]DGR FRUUHVSRQGHP D DWLYRV ¿QDQFHLURV PDQWLGRV FRP R ¿P GH
UHFHELPHQWRGHÀX[RGHFDL[DFRQWUDWXDLVVHQGRHVWHVGHULYDGRVH[FOXVLYDPHQWHGHSDJDPHQWRGHSULQFLSDOHMXURVVREUHRYDORU
SULQFLSDOHPDEHUWR1RFDVRGD&RPSDQKLDUHIHUHPVHjVFRQWDVDUHFHEHUHFDL[DHHTXLYDOHQWHVGHFDL[D
Valor justo por meio de outros resultados abrangentes
2VLQVWUXPHQWRV¿QDQFHLURVFODVVL¿FDGRVFRPRPHQVXUDGRVDRYDORUMXVWRSRUPHLRGHRXWURVUHVXOWDGRVDEUDQJHQWHVFRUUHVSRQGHP
D DWLYRV ¿QDQFHLURV PDQWLGRV FRQFRPLWDQWHPHQWH FRP R ¿P GH UHFHELPHQWR GH ÀX[R GH FDL[D FRQWUDWXDLV TXDQWR SHOD YHQGD
GHVVHV DWLYRV ¿QDQFHLURV VHQGR HVWHV GHULYDGRV H[FOXVLYDPHQWH GH SDJDPHQWR GH SULQFLSDO H MXURV VREUH R YDORU SULQFLSDO HP
DEHUWR$&RPSDQKLDQmRSRVVXLLQVWUXPHQWRV¿QDQFHLURVPHQVXUDGRVSHORYDORUMXVWRSRUPHLRGHRXWURVUHVXOWDGRVDEUDQJHQWHV
Valor justo por meio do resultado
2VLQVWUXPHQWRV¿QDQFHLURVFODVVL¿FDGRVFRPRPHQVXUDGRVDRYDORUMXVWRSRUPHLRGRUHVXOWDGRVmRWRGRVDTXHOHVTXHQmRVHHQTXDGUDP
QDFODVVL¿FDomRGHPHQVXUDGRVDRFXVWRDPRUWL]DGRRXPHQVXUDGRVDRYDORUMXVWRSRUPHLRGHRXWURVUHVXOWDGRVDEUDQJHQWHV
'HWHULRUDomRGHDWLYRV¿QDQFHLURV
$WLYRV¿QDQFHLURVVmRDYDOLDGRVDFDGDGDWDGHEDODQoRSDUDLGHQWL¿FDomRGHHYHQWXDOGHWHULRUDomRGHDWLYRV³LPSDLUPHQW´6mR
FRQVLGHUDGRVGHWHULRUDGRVTXDQGRH[LVWHPHYLGrQFLDVGHTXHXPRXPDLVHYHQWRVWHQKDPRFRUULGRDSyVRUHFRQKHFLPHQWRLQLFLDO
GRDWLYR¿QDQFHLURHTXHWHQKDPDIHWDGRRÀX[RHVWLPDGRGHFDL[DIXWXURGRDWLYR
&DL[DHHTXLYDOHQWHVGHFDL[D
(VWmR UHSUHVHQWDGRV SRU FDL[D FRQWDV EDQFiULDV GLVSRQtYHLV H DSOLFDo}HV ¿QDQFHLUDV GH OLTXLGH] LPHGLDWD TXH VmR PDQWLGRV
FRP D ¿QDOLGDGH GH DWHQGHU D FRPSURPLVVRV GH FDL[D GH FXUWR SUD]R H QmR SDUD LQYHVWLPHQWR RX RXWURV ¿QV $ &RPSDQKLD
FRQVLGHUDFRPRHTXLYDOHQWHVGHFDL[DDSOLFDo}HV¿QDQFHLUDVGHFRQYHUVLELOLGDGHLPHGLDWDHPXPPRQWDQWHFRQKHFLGRGHFDL[DH
HVWDQGRVXMHLWDVDXPLQVLJQL¿FDQWHULVFRGHPXGDQoDGHYDORU3RUFRQVHJXLQWHXPLQYHVWLPHQWRQRUPDOPHQWHVHTXDOL¿FDFRPR
HTXLYDOHQWHGHFDL[DTXDQGRWHPYHQFLPHQWRGHFXUWRSUD]RSRUH[HPSORWUrVPHVHVRXPHQRVDFRQWDUGDGDWDGDFRQWUDWDomR
Contas a receber de cliente
6mR UHJLVWUDGDV FRP EDVH QRV YDORUHV QRPLQDLV GHVVHV FUpGLWRV LQFOXLQGR TXDQGR DSOLFiYHO RV UHQGLPHQWRV H DV YDULDo}HV
PRQHWiULDV H FDPELDLV DXIHULGRV DWp D GDWD GDV GHPRQVWUDo}HV ¿QDQFHLUDV DMXVWDGDV SRU SURYLVmR SDUD FUpGLWRV GH OLTXLGDomR
GXYLGRVD FRQVWLWXtGD FRP EDVH QD DYDOLDomR LQGLYLGXDO GRV GHYHGRUHV TXDQWR j SRVVLELOLGDGH GH OLTXLGDomR QD H[SHULrQFLD
passada, negociações em andamento e projeções futuras.
3DVVLYRV¿QDQFHLURV
$&RPSDQKLDUHFRQKHFHWtWXORVGHGtYLGDHPLWLGRVHSDVVLYRVVXERUGLQDGRVLQLFLDOPHQWHQDGDWDHPTXHVmRRULJLQDGRV7RGRV
RVRXWURVSDVVLYRV¿QDQFHLURVVmRUHFRQKHFLGRVLQLFLDOPHQWHQDGDWDGHQHJRFLDomRQDTXDOD&RPSDQKLDVHWRUQDXPDSDUWH
GDVGLVSRVLo}HVFRQWUDWXDLVGRLQVWUXPHQWR$&RPSDQKLDEDL[DXPSDVVLYR¿QDQFHLURTXDQGRWHPVXDVREULJDo}HVFRQWUDWXDLV
retiradas e canceladas.
2V DWLYRV H SDVVLYRV ¿QDQFHLURV VmR FRPSHQVDGRV H R YDORU OtTXLGR p DSUHVHQWDGR QR EDODQoR SDWULPRQLDO TXDQGR H VRPHQWH
TXDQGR D &RPSDQKLD WHQKD R GLUHLWR OHJDO GH FRPSHQVDU RV YDORUHV H WHQKD D LQWHQomR GH OLTXLGDU HP XPD EDVH OtTXLGD RX
GHUHDOL]DURDWLYRHTXLWDURSDVVLYRVLPXOWDQHDPHQWH(PGHGH]HPEURGHD&RPSDQKLDWHPRVVHJXLQWHVSDVVLYRV
¿QDQFHLURVQmRGHULYDWLYRV IRUQHFHGRUHVHRXWUDVFRQWDVDSDJDU
7DLVSDVVLYRV¿QDQFHLURVVmRUHFRQKHFLGRVSHORFXVWRDPRUWL]DGRSRUPHLRGRPpWRGRGRVMXURVHIHWLYRV
$&RPSDQKLDQmRSRVVXLLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
(VWRTXHV
6mRGHPRQVWUDGRVDRFXVWRRXDRYDORUOtTXLGRGHUHDOL]DomRGRVGRLVRPHQRU2PpWRGRGHDYDOLDomRGRVHVWRTXHVpRGDPpGLD
SRQGHUDGDPyYHO2FXVWRGRVSURGXWRVDFDEDGRVHGRVSURGXWRVHPHODERUDomRFRPSUHHQGHRVFXVWRVGHPDWpULDVSULPDVPmR
GHREUDGLUHWDRXWURVFXVWRVGLUHWRVHDVUHVSHFWLYDVGHVSHVDVGLUHWDVGHSURGXomR
2YDORUOtTXLGRGHUHDOL]DomRpRSUHoRGHYHQGDHVWLPDGRQRFXUVRQRUPDOGRVQHJyFLRVPHQRVRVFXVWRVHVWLPDGRVGHFRQFOXVmR
e os custos estimados necessários parDHIHWXDUDYHQGD