DOEPE 12/03/2020 - Pág. 16 - Poder Executivo - Diário Oficial do Estado de Pernambuco
16 - Ano XCVII • NÀ 46
Diário Oficial do Estado de Pernambuco - Poder Executivo
RIOMAR SHOPPING ARACAJU S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutáULDVVXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRVH[HUFtFLRVHQFHUUDGRVHP
31 de dezembro de 2019 e de 2018 e relatório do auditor independente.
Balanço patrimonial em 31 de dezembro - Em milhares de reais
$WLYR
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
&RQWDVDUHFHEHU 1RWD
'LYLGHQGRVDUHFHEHU 1RWD
9DORUHVDUHVWLWXLU 1RWD
2XWURVDWLYRV
2019
2018
17
20
6.338
7.324
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
(PSUpVWLPRVDORMLVWDV 1RWD
Depósitos judiciais
30
1.627
2.492
,QYHVWLPHQWRV 1RWD
3URSULHGDGHVSDUD
LQYHVWLPHQWR 1RWD
,QWDQJtYHO
2
3
164.266
7RWDOGRDWLYR
3DVVLYRHSDWULP{QLROtTXLGR
Circulante
)RUQHFHGRUHV
)LQDQFLDPHQWRV 1RWD
Contas a pagar a empresa
OLJDGD 1RWD
7ULEXWRVDSDJDU
'LYLGHQGRVSURSRVWRV 1RWD F
1mRFLUFXODQWH
)LQDQFLDPHQWRV 1RWD
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
5HVHUYDGHOXFURV
7RWDOGRSDVVLYRHGR
SDWULP{QLROtTXLGR
2019
2018
192
2.000
10.916
161
1.000
49.978
44.611
112.416
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR(PPLOKDUHVGHUHDLV
Capital 5HVHUYDGHOXFURV
/XFURV
VRFLDO /HJDO Retenção DFXPXODGRV
Total
Em 1º de janeiro de 2018
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRV$QWHFLSDGRV 1RWD F
'LYLGHQGRV3URSRVWRV 1RWD F
-
Em 31 de dezembro de 2018
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
5HYHUVmRGHUHVHUYDV 1RWD E
'LYLGHQGRV$QWHFLSDGRV 1RWD F
'LYLGHQGRV3URSRVWRV 1RWD F
-
Em 31 de dezembro de 2019
7.044
112.416
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
6HomR$±,QIRUPDo}HVJHUDLV
&RQWH[WRRSHUDFLRQDO$5LRPDU6KRSSLQJ$UDFDMX6$ ³&RPSDQKLD´ pXPDVRFLHGDGH
DQ{QLPDGHFDSLWDOIHFKDGRTXHWHPFRPRREMHWLYRDDGPLQLVWUDomRGHEHQVSUySULRVHDSDUWLcipação societária em outras sociedades.
A Companhia é proprietária do empreendimento Shopping Riomar, localizado em Aracaju – SE.
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHP
GHIHYHUHLURGH
1.2. Base de preparação $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOLQFOXLQGRRVSURQXQFLDPHQWRVHPLWLGRVSHOR&RPLWrGH3URQXQFLDPHQWRV &RQWiEHLV &3& H HYLGHQFLDP WRGDV DV LQIRUPDo}HV UHOHYDQWHV SUySULDV GDV
GHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHOD
administração na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLV
IRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQD1RWD
$&RPSDQKLDQmRDSUHVHQWDDVGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDVYLVWRTXHDVXDFRQWURODGRUD¿QDOGLVSRQLELOL]DDRS~EOLFRVXDVGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDVHPFRQIRUPLGDGHFRPRV3URQXQFLDPHQWRV7pFQLFRVGR&3&
1RUPDVDOWHUDo}HVHLQWHUSUHWDo}HV$V VHJXLQWHV QRUPDV IRUDP DGRWDGDV SHOD SULPHLUD YH]
SDUDRH[HUFtFLRLQLFLDGRHPGHMDQHLURGH &3& 5 ±³2SHUDo}HVGH$UUHQGDPHQWR0HUFDQWLO´H,&3&±³,QFHUWH]DVREUH7UDWDPHQWRGH7ULEXWRVVREUHD5HQGD´$DGPLQLVWUDomRDYDOLRXDV
alterações trazidas por essas normas e concluiu que não há impactos decorrentes de suas aplicações.
6HomR%±5LVFRV
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV$VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLV
VmRFRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHVLQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQRSURFHVVRGHDSOLFDomRGDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWR
HVWLPDWLYDVUHIHUHQWHVjGLYXOJDomRGHYDORUMXVWRHjVHOHomRGDVYLGDV~WHLVGHSURSULHGDGHV
SDUDLQYHVWLPHQWRDPRUWL]DomRGHLQWDQJtYHLVGHWHUPLQDomRGHSURYLV}HVSDUDWULEXWRVHRXWUDV
VLPLODUHV2VUHVXOWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV
6HomR&±1RWDVH[SOLFDWLYDVUHOHYDQWHVVHOHFLRQDGDV
&DL[DHHTXLYDOHQWHVGHFDL[D- O saldo em 31 de dezembro de 2019 é composto por R$ 143
UHODWLYRDUHFXUVRVHPFRQWDFRUUHQWH ±5 HSRU5HPDSOLFDo}HV¿QDQFHLUDV
HPUHQGD¿[D 5 $VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DUHIHUHPVHDFHUWL¿FDGRV
GHGHSyVLWRVEDQFiULRVHTXRWDVGHIXQGRVGHLQYHVWLPHQWRRVTXDLVSRVVXHPOLTXLGH]LPHGLDWDH
WrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
,QYHVWLPHQWRs
2019
2018
Riomar
$UDFDMX
$UDFDMX
$GP D
3DUNLQJ E
Total
Total
,QIRUPDo}HVVREUHDVLQYHVWLGDV
4XDQWLGDGHGHTXRWDVSRVVXtGDV
3DUWLFLSDomRQRFDSLWDO
Capital social
100
20
3DWULP{QLROtTXLGR
/XFUROtTXLGRGRH[HUFtFLR
0RYLPHQWDomRGRVLQYHVWLPHQWRV
6DOGRHPGHMDQHLUR
(TXLYDOrQFLDSDWULPRQLDO
'LYLGHQGRVUHFHELGRV
'LYLGHQGRVDUHFHEHU
20
20
20
Saldo em 31 de dezembro
D Aracaju Administradora de Shopping Center Ltda. – coligada que tem como objeto social a
DGPLQLVWUDomRHDJHVWmRGHFRQGRPtQLRVSRUFRQWDGHWHUFHLURVHDH[SORUDomRGHHVWDFLRQDPHQWRVURWDWLYRVGHYHtFXORV
E 5LRPDU $UDFDMX 3DUNLQJ /WGD ± FRQWURODGD TXH WHP FRPR REMHWR VRFLDO D H[SORUDomR GR
HVWDFLRQDPHQWRURWDWLYRGHYHtFXORVQR6KRSSLQJ5LRPDU$UDFDMX
3URSULHGDGHVSDUDLQYHVWLPHQto
2019
2018
Vida útil
&XVWRGH 'HSUHFLDomR
HVWLPDGD
DTXLVLomR DFXPXODGD /tTXLGR /tTXLGR HPDQRV
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HVHHTXLSDPHQWRV
0yYHLVHXWHQVtOLRV
Outras
199
93
127
2019
2018
6DOGRHPGHMDQHLUR
$TXLVLo}HV
%DL[DV
Depreciação
Saldo em 31 de dezembro
'HPRQVWUDomRGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEUR
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
2019
2018
5HFHLWDVOtTXLGDV 1RWD
36.389 33.033
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
2XWUDVGHVSHVDVOtTXLGDV
/XFURRSHUDFLRQDO
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO 1RWD
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
(QFDUJRVGH¿QDQFLDPHQWRV 1RWD
2XWUDVGHVSHVDV¿QDQFHLUDV
/XFURDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
22.998 17.074
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
/XFUROtTXLGRGRH[HUFtFLR
13.238
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDO
VRFLDOQR¿PGRH[HUFtFLR±5
276,60
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
2018
/XFUROtTXLGRGRH[HUFtFLR
13.238
Outros componentes do resultado abrangentes
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLR
13.238
2VYDORUHVDFLPDUHSUHVHQWDPDÈUHD%UXWD/RFiYHO±$%/FRUUHVSRQGHQWHDRHPSUHHQGLmento Shopping Riomar, localizado em Aracaju-SE. As aquisições estão substancialmente
representadas pelos gastos remanescentes com a ampliação do empreendimento, cuja
inauguração ocorreu em outubro de 2017.
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DVDQXDLVGHGHSUHFLDomRHVWmR
EDVHDGDVHPODXGRGHDYDOLDomRHPLWLGRSRUSHULWRVLQGHSHQGHQWHV3DUDDHODERUDomRGR
ODXGR R DYDOLDGRU LQGHSHQGHQWH FRQVLGHURX R SODQHMDPHQWR RSHUDFLRQDO GD &RPSDQKLD
SDUDRVSUy[LPRVH[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDQXWHQomRHXWLOL]DomRGRVLWHQVHOHPHQWRVGHFRPSDUDomRHWD[DVGHYLYrQFLDGRVEHQV
6HHVVDVSURSULHGDGHVHVWLYHVVHPDYDOLDGDVSHORYDORUMXVWRHVWHVHULDGH5$&RPSDQKLDHVWDEHOHFHRYDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHPRXVRGHRSHUDções recentes realizadas entre terceiros com propriedades similares, a análise de modelos de
SUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDVSHORPHUFDGRHDDQiOLVH
GHÀX[RVGHFDL[DGHVFRQWDGRVRVTXDLVQmRFRQVLGHUDPRVHIHLWRVWULEXWiULRVWHQGRHPYLVWD
DH[SHULrQFLDHRHQWHQGLPHQWRGDDGPLQLVWUDomRGHTXHRPHUFDGRDVVLPDYDOLDHVVHVWLSRVGH
SURSULHGDGHVHPHYHQWXDLVQHJRFLDo}HV
$VSURSULHGDGHVSDUDLQYHVWLPHQWRVmRDUUHQGDGDVSDUDORFDWiULRVSRUPHLRGHFRQWUDWRVGH
DUUHQGDPHQWRRSHUDFLRQDOTXHSRVVXHPQRUPDOPHQWHSUD]RGHYLJrQFLDGHFLQFRDQRV([FHSFLRQDOPHQWHSRGHPH[LVWLUFRQWUDWRVFRPSUD]RVGHYLJrQFLDVHFRQGLo}HVGLIHUHQFLDGDV
(P D&RPSDQKLDIDWXURX5 HPDOXJXpLVPtQLPRVUHIHUHQWHVDRVFRQWUDWRV
YLJHQWHVHPGHGH]HPEURGH FXMRVPRQWDQWHVDSUHVHQWDPRVHJXLQWHFURQRJUDPD
GHUHQRYDomR
2019
(P
(P
(P
$SyV
Indeterminado
Total
)LQDQFLDPHQWRV5HIHUHPVHD¿QDQFLDPHQWRVFRQFHGLGRVSHOR%DQFRGR1RUGHVWHGR
%UDVLO6$ %1% QRkPELWRGR)XQGR&RQVWLWXFLRQDOGH)LQDQFLDPHQWRGR1RUGHVWH±)1(
FRPDVVHJXLQWHVFDUDFWHUtVWLFDV
'DWDGR
(QFDUJRV 9HQFLPHQWR
FRQWUDWR
Amortização &DUrQFLD HIHWLYRV
,QLFLDO
2019
2018
PHVHV PHVHV DD
6HW
FXVWRVLQFRUULGRVQDFDSWDomRDDPRUWL]DU
0HQRVSDUFHODDSUHVHQWDGDQRSDVVLYRFLUFXODQWH
3DUFHODDSUHVHQWDGDQRSDVVLYRQmRFLUFXODQWH
49.978
3DUDHVWDVRSHUDo}HVD&RPSDQKLDGHXHPJDUDQWLDDKLSRWHFDGRLPyYHOFODVVL¿FDGRHP
SURSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
2 YDORU MXVWR GRV ¿QDQFLDPHQWRV VH DSUR[LPD DR VHX YDORU FRQWiELO YLVWR TXH QmR KRXYH
PXGDQoDVVLJQL¿FDWLYDVQDVFRQGLo}HVGHPHUFDGRDWXDLVHWD[DVGHMXURVHPUHODomRjV
FRQGLo}HVQDGDWDHPTXHR¿QDQFLDPHQWRIRLWRPDGR
2V PRQWDQWHV UHJLVWUDGRV QR SDVVLYR QmR FLUFXODQWH WrP D VHJXLQWH FRPSRVLomR SRU DQR
GHYHQFLPHQWR
2019
2018
2021
7.468
7.467
2022
7.483
7.483
A partir de 2023
49.978
3DWULP{QLROtTXLGR
D &DSLWDOVRFLDO - O capital social em 31 de dezembro de 2019 e 2018, totalmente subscrito
HLQWHJUDOL]DGRHVWiUHSUHVHQWDGRSRUDo}HVRUGLQiULDVQRPLQDWLYDVVHPYDORU
nominal.
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGH
GROXFUROtTXLGRGRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDO
WHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUD
FRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
(P D DGPLQLVWUDomR SURS{V D GHVWLQDomR GR VDOGR UHPDQHVFHQWH GR OXFUR OtTXLGR GR
H[HUFtFLRQRPRQWDQWHGH5SDUDUHVHUYDGHUHWHQomRGHOXFURVXPDYH]TXHVHUmRXWLOL]DGRVSDUDDWHQGHULQYHVWLPHQWRVGHFDSLWDOSUySULRHDPRUWL]DomRGH¿QDQFLDPHQWRV$FRQVWLWXLomRGDUHVHUYDIRLDSURYDGDHPDVVHPEOHLDGHDFLRQLVWDVUHDOL]DGDHPGHDEULOGH .
(P DDGPLQLVWUDomRSURS{VDUHDOL]DomRGDUHVHUYDGHUHWHQomRGHOXFURVQRYDORUGH
5WHQGRGHVWLQDGRWDLVUHFXUVRVQDGLVWULEXLomRGHGLYLGHQGRVDRVDFLRQLVWDV$UHDOL]DomRHP VHUiGHOLEHUDGDRSRUWXQDPHQWHHPDVVHPEOHLDGHDFLRQLVWDVTXHDSURYDUiDV
GHPRQVWUDo}HV¿QDQFHLUDVGHVWHH[HUFtFLR
F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HL
das Sociedades por Ações.
'XUDQWH R H[HUFtFLR GH D GLUHWRULD DQWHFLSRX GLYLGHQGRV QR PRQWDQWH GH 5
±5 HSURS{VDGLVWULEXLomRDGLFLRQDOGH5 5 2HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGHGLYLGHQGRVFRQIRUPHRSURSRVWR
pela administração.
5HFHLWDVOtTXLGDV
2019
2018
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
2XWUDVUHFHLWDV
'HGXo}HV±3,6H&2),16
36.389
33.033
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
*DVWRVFRPDHVWUXWXUDGR6KRSSLQJ5LRPDU
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
6HUYLoRVSUHVWDGRV
Outras
2019
2018
3DUWHV UHODFLRQDGDV - A Companhia é parte integrante de um grupo de empresas,
GHQRPLQDGR *UXSR -&30 TXH DWXD GH IRUPD LQWHJUDGD H RV EHQHItFLRV GDV HVWUXWXUDV
RSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRDUD]RDELOLGDGHGDV
VXDVRSHUDo}HV 1RWD
Recife, 12 de março de 2020
CNPJ n.º 08.476.801/0001-30
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
2018
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
/XFURDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO 22.998
17.074
Ajustes de
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO 1RWD
Depreciação e amortização
7.787
7.990
Encargos de financiamentos
3.826
4.224
9DORUUHVLGXDOGHSURSULHGDGHVSDUDLQYHVWLPHQWRYHQGLGDV
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHU
9DORUHVDUHVWLWXLU
2XWURVDWLYRV
Contas a pagar a empresa ligada
31
20
6DOiULRVHHQFDUJRV
Tributos a pagar
18
&DL[DJHUDGRSHODVRSHUDo}HV
-XURVSDJRV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
21.272
18.104
)OX[RVGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
5HFHELPHQWRVGHHPSUpVWLPRVDORMLVWDVOtTXLGRVGHFRQFHVV}HV
'HSyVLWRVMXGLFLDLVHIHWXDGRV
'LYLGHQGRVUHFHELGRV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR
&DL[DOtTXLGRJHUDGRSHODV DSOLFDGRQDV
DWLYLGDGHVGHLQYHVWLPHQWR
1.949
)OX[RVGHFDL[DGDVDWLYLGDGHVGHILQDQFLDPHQWR
Liberação de financiamentos
8.740
$PRUWL]DomRGHILQDQFLDPHQWRV
&XVWRVGHILQDQFLDPHQWRVDDPRUWL]DU
'LYLGHQGRVSDJRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGHILQDQFLDPHQWR
$XPHQWR UHGXomR OtTXLGRGHFDL[DHHTXLYDOHQWHVGHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR
4.314
&DL[DHHTXLYDOHQWHVGHFDL[DQRILQDOGRH[HUFtFLR
4.699
As contas a pagar a empresa ligada,-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$
QR YDORU GH 5 ± 5 UHIHUHPVH j SDUFHOD HP DEHUWR TXH FDEH
j&RPSDQKLDQRFRPSDUWLOKDPHQWRGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDGR
grupo econômico no qual está inserida.
2 SHVVRDOFKDYH GD DGPLQLVWUDomR HVWi UHSUHVHQWDGR SHORV GLUHWRUHV FXMD UHPXQHUDomR SDJD RX SURYLVLRQDGD FRUUHVSRQGH DR SUyODERUH H DRV VDOiULRV H
HQFDUJRVQRPRQWDQWHGH5 ±5 2VVDOiULRVHHQFDUJRVVmR
DWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
&REHUWXUD GH VHJXURV - A contratação do seguro está sob a responsabiOLGDGH GR &RQGRPtQLR 6KRSSLQJ 5LRPDU H p IHLWD FRP EDVH HP SURJUDPD GH
JHUHQFLDPHQWR GH ULVFRV FRP R REMHWLYR GH GHOLPLWDU RV ULVFRV EXVFDQGR QR
PHUFDGRFREHUWXUDVFRPSDWtYHLVFRPRSRUWHGRHPSUHHQGLPHQWR$VFREHUWXUDVFRQWUDWDGDVQRPRQWDQWHGH5 VmRFRQVLGHUDGDVVX¿FLHQWHVSHOD
DGPLQLVWUDomRSDUDFREULUHYHQWXDLVVLQLVWURVFRQVLGHUDQGRDQDWXUH]DGHVXD
DWLYLGDGHRVULVFRVHQYROYLGRVHPVXDVRSHUDo}HVHDRULHQWDomRGHVHXVFRQsultores de seguros.
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
1&DL[DHHTXLYDOHQWHVGHFDL[D- &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRV
RULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR
³DWLYRV¿QDQFHLURVPHQVXUDGRVDRFXVWRDPRUWL]DGR´RVTXDLVVmRDWLYRV¿QDQFHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVUHSUHVHQWDGRV
XQLFDPHQWH SRU SULQFLSDO H MXURV QmR FRWDGRV HP XP PHUFDGR DWLYR H HVWmR
DSUHVHQWDGRV QR DWLYR FLUFXODQWH H[FHWR DTXHOHV FRP SUD]R GH YHQFLPHQWR
VXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH $VUHFHLWDVFRPMXURVSURYHQLHQWHVGHVWHVDWLYRV
¿QDQFHLURV VmR UHJLVWUDGDV HP UHFHLWDV ¿QDQFHLUDV XVDQGR R PpWRGR GD WD[D
HIHWLYDGHMXURV(VVHVDWLYRVFRPSUHHQGHPDVDSOLFDo}HV¿QDQFHLUDVFRQWDVD
UHFHEHUYDORUHVDUHVWLWXLUHPSUpVWLPRVDORMLVWDVHRXWURVDWLYRV
2VYDORUHVDUHVWLWXLUUHIHUHPVHDJDVWRVUHDOL]DGRVSHOD&RPSDQKLDSRUFRQWD
GHWHUFHLURVGXUDQWHDDPSOLDomRGRHPSUHHQGLPHQWRRVTXDLVFRQIRUPHGH¿QLo}HVFRQWUDWXDLVVHUmRUHHPEROVDGRVSHORVSDUFHLURVHQYROYLGRV$&RPSDQKLD
HVSHUDUHDOL]DUHVVHDWLYRDWpR¿QDOGH
2VHPSUpVWLPRVDORMLVWDVUHIHUHPVHDYDORUHVFRQFHGLGRVDORMLVWDVSDUDLQVWDODomR
de suas lojas no empreendimento Shopping Riomar e serão ressarcidos até 2022.
&RQWDVDUHFHEHU - As contas a receber são, inicialmente, reconhecidas
SHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRP
RXVRGRPpWRGRGDWD[DHIHWLYDGHMXURVPHQRVDSURYLVmRSDUDSHUGDV(VWmR
UHSUHVHQWDGDVSRUDOXJXpLVUHFHELGRVSHOR&RQGRPtQLRGR6KRSSLQJ5LRPDURV
quais foram repassados para a Companhia em janeiro de 2020.
,QYHVWLPHQWRV2VLQYHVWLPHQWRVHPFROLJDGDHFRQWURODGDVmRUHJLVWUDGRV
HDYDOLDGRVSHORPpWRGRGHHTXLYDOrQFLDSDWULPRQLDO
3URSULHGDGHV SDUD LQYHVWLPHQWR - A Companhia é proprietária de emSUHHQGLPHQWRPDQWLGRSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R2LPyYHO
não é ocupado pela Companhia e está demonstrado ao custo de aquisição ou
construção, deduzido da depreciação acumulada, calculada pelo método linear,
SHODVYLGDV~WHLVHVWLPDGDVPHQFLRQDGDVQD1RWD
)LQDQFLDPHQWRV2V¿QDQFLDPHQWRVVmRUHFRQKHFLGRVLQLFLDOPHQWHSHOR
YDORUMXVWROtTXLGRGRVFXVWRVLQFRUULGRVQDWUDQVDomRHVmRVXEVHTXHQWHPHQWH
GHPRQVWUDGRV SHOR FXVWRDPRUWL]DGR 6mRFODVVL¿FDGRV QR SDVVLYR FLUFXODQWH
H[FHWRDTXHODVSDUFHODVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVD
GDWDGREDODQoR HVWDVVmRFODVVL¿FDGDVQRSDVVLYRQmRFLUFXODQWH
2VMXURVVmRUHFRQKHFLGRVFRPEDVHQRPpWRGRGHWD[DGHMXURVHIHWLYDHLQFOXtGRVHPGHVSHVDV¿QDQFHLUDVQRUHVXOWDGRGRH[HUFtFLR
&RQWDV D SDJDU - As contas a pagar são obrigações a pagar por bens ou
VHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmRLQLFLDOPHQWH
UHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1DSUiWLFD
VmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
$SXUDomRGRUHVXOWDGR A Companhia reconhece as receitas das seguintes
formas
$VUHFHLWDVGHDOXJXpLVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXH
QmRGLYHUJHVXEVWDQFLDOPHQWHGDSUiWLFDFRQWiELODGRWDGDQR%UDVLOTXHGHWHUPLQDPTXHGHYHPVHUUHFRQKHFLGDVSHORPpWRGROLQHDUQDGHPRQVWUDomRGR
UHVXOWDGRGXUDQWHRSHUtRGRFRQWUDWXDO H
$V UHFHLWDV GH ³5HV 6SHUDWD´ VmR UHFRQKHFLGDV QR PRPHQWR GR VHX UHFHELmento e são decorrentes dos direitos de integrar, participar e usufruir da estrutura técnica e organizacional do empreendimento.
$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGRXVRGDLQIUDHVWUXWXUDDGPLQLVWUDWLYDPDQWLGDSHOR
*UXSR-&30 1RWD DJDVWRVUHODFLRQDGRVjHVWUXWXUDPDQWLGDQRHPSUHHQdimento para gerenciamento e monitoramento do processo de arrecadação de
DOXJXpLVDOpPGHRXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHV
GD&RPSDQKLDHHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD
$UHFHLWD¿QDQFHLUDpUHFRQKHFLGDFRQIRUPHRSUD]RGHFRUULGRSHORUHJLPHGH
FRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
Os encargos do imposto de renda e da contribuição social foram determinados
FRPEDVHQROXFURSUHVXPLGRjVDOtTXRWDVDSOLFiYHLV
CONTINUA