DOEPE 20/03/2020 - Pág. 17 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 20 de março de 2020
Diário Oficial do Estado de Pernambuco - Poder Executivo
RIOMAR FORTALEZA NORTE S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
VXEPHWHPRV j DSUHFLDomR GH 9 6DV DV GHPRQVWUDo}HV ¿QDQFHLUDV UHODWLYDV DRV H[HUFtFLRV HQFHUUDGRV HP GH
GH]HPEURGH HGHHUHODWyULRGRDXGLWRULQGHSHQGHQWH
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
$WLYR
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
&RQWDVDUHFHEHU 1RWD
9DORUHVDUHVWLWXLU 1RWD
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
Não circulante
5HDOL]iYHODORQJRSUD]R
(PSUpVWLPRVDORMLVWDV 1RWD
'HSyVLWRVMXGLFLDLV
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
,QWDQJtYHO
7RWDOGRDWLYR
2019
2018
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR
Em milhares de reais
&DSLWDO 3UHMXt]RV
social acumulados
Total
Em 1º de janeiro de 2018
$XPHQWRGHFDSLWDO 1RWD
3UHMXt]RGRH[HUFtFLR
-
(PGHGH]HPEURGH
$XPHQWRGHFDSLWDO 1RWD
3UHMXt]RGRH[HUFtFLR
-
(PGHGH]HPEURGH
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjV
GHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
6HomR$±,QIRUPDo}HVJHUDLV
1.1. ContH[WRRSHUDFLRQDO- A Riomar Fortaleza Norte S.A.
³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGR
VHGLDGD HP 5HFLIH ± 3( TXH WHP FRPR REMHWR D H[SORUDção comercial do Shopping denominado Riomar Kennedy,
ORFDOL]DGRHP)RUWDOH]D&(DOpPGDSDUWLFLSDomRVRFLHWiULD
HPHPSUHVDVRXLQYHVWLPHQWRVHPEHQVPyYHLVHLPyYHLV
ligados ao referido empreendimento.
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGD
SHODGLUHWRULDGD&RPSDQKLDHPGHPDUoRGH
1 %DVH GH SUHSDUDomR $V GHPRQVWUDo}HV ¿QDQFHLUDV
foram preparadas conforme as práticas contábeis adotadas
no Brasil incluindo os pronunciamentos emitidos pelo Comitê
GH 3URQXQFLDPHQWRV &RQWiEHLV &3& H HYLGHQFLDP WRGDV
DV LQIRUPDo}HV UHOHYDQWHV SUySULDV GDV GHPRQVWUDo}HV ¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRP
as utilizadas pela administração na sua gestão.
$V SULQFLSDLV SROtWLFDV FRQWiEHLV DSOLFDGDV QD SUHSDUDomR
GHVVDV GHPRQVWUDo}HV ¿QDQFHLUDV HVWmR DSUHVHQWDGDV QD
1RWD
1RUPDV DOWHUDo}HV H LQWHUSUHWDo}HV - As seguintes
QRUPDV IRUDP DGRWDGDV SHOD SULPHLUD YH] SDUD R H[HUFtFLR
LQLFLDGRHPGHMDQHLURGH &3& 5 ±³2SHUDo}HV
GH $UUHQGDPHQWR 0HUFDQWLO´ H ,&3& ± ³,QFHUWH]D VREUH
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não há impactos decorrentes de suas aplicações.
3URSULHGDGHVSDUDLQYHVWLPHQWR
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HVHHTXLSDPHQWRV
0yYHLVHXWHQVtOLRV
2XWUDV
Adiantamentos
6DOGRHPGHMDQHLUR
$TXLVLo}HV
%DL[DV
Depreciação
6DOGRHPGHGH]HPEUR
3DVVLYRHSDWULmônio líquido
Circulante
)LQDQFLDPHQWRV 1RWD
)RUQHFHGRUHV
Contas a pagar a empresa
OLJDGD 1RWD
6DOiULRVHHQFDUJRV
Tributos a pagar
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
3UHMXt]RVDFXPXODGRV
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
Não circulante
)LQDQFLDPHQWRV 1RWD
7ULEXWRVGLIHULGRV 1RWD
Seção B – Riscos
(VWLPDWLYDV H MXOJDPHQWRV FRQWiEHLV FUtWLFRV - As
HVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHP
RXWURVIDWRUHVLQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURV
FRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVR
GHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHWDPEpPRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQRSURFHVVRGHDSOLFDomRGDVSROtWLFDVFRQWiEHLV
$V GHPRQVWUDo}HV ¿QDQFHLUDV GD &RPSDQKLD LQFOXHP
SRUWDQWRHVWLPDWLYDVUHIHUHQWHVjVHOHomRGDVYLGDV~WHLV
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de crédito e outras similares. Os resultados reais podem
DSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV
6HomR&±1RWDVH[SOLFDWLYDVUHOHYDQWHVVHOHFLRQDGDV
3. &DL[D H HTXLYDOHQWHV GH FDL[D 2 VDOGR HP GH
GH]HPEURGH pFRPSRVWRSRU5HPUHFXUVRV
HPFRQWDFRUUHQWH ±5 HSRU5HP
DSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[D ±5
$VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DFRUUHVSRQGHPD
FHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVHTXRWDVGHIXQGRV
GH LQYHVWLPHQWR RV TXDLV SRVVXHP OLTXLGH] LPHGLDWD H
WrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGH
GHSyVLWRLQWHU¿QDQFHLUR±&',
&RQWDVDUHFHEHU
2019
2018
6XEFRQGRPtQLR5LRPDU.HQQHG\ D
Aluguéis a receber
&HVV}HVGHGLUHLWRDUHFHEHU±
³5HVVSHUDWD´
3URYLVmRSDUDSHUGDVHVWLPDGDVGH
FUpGLWR E
(a) 5HIHUHPVHDRVYDORUHVGHDOXJXpLVHGH³5HV6SHUDWD´
Mi UHFHELGRV SHOR 6XEFRQGRPtQLR 5LRPDU .HQQHG\ SRUpP
QmRUHSDVVDGRVj&RPSDQKLDDWpR¿PGRH[HUFtFLR(VVHV
YDORUHVIRUDPUHSDVVDGRVQRLQtFLRGRPrVVXEVHTXHQWH
(E $SURYLVmRSDUDSHUGDVHVWLPDGDVGHFUpGLWRpFRQVWLWXtGD
HPPRQWDQWHMXOJDGRVX¿FLHQWHSDUDID]HUIDFHDHYHQWXDLV
perdas na realização do contas a receber, com base em anáOLVHLQGLYLGXDOGHFDGDFUHGRU(P D&RPSDQKLDFRQVWLWXLXSURYLVmRQRPRQWDQWHGH5 5
2019
'HSUHFLDomR
acumulada
2VYDORUHVDFLPDUHSUHVHQWDPDÈUHD%UXWD/RFiYHO±$%/
correspondente ao empreendimento Riomar Kennedy.
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DV DQXDLV GH GHSUHFLDomR HVWmR EDVHDGDV HP ODXGR GH
DYDOLDomRHPLWLGRSRUSHULWRLQGHSHQGHQWHTXHGLIHUHQWHPHQWHGRDSOLFDGRSHOD&RPSDQKLDHVWLPRXSUD]RGH
DQRVGHYLGD~WLOSDUDDVHGL¿FDo}HV3DUDDHODERUDomRGR
ODXGRRDYDOLDGRULQGHSHQGHQWHFRQVLGHURXRSODQHMDPHQWRRSHUDFLRQDOGD&RPSDQKLDSDUDRVSUy[LPRVH[HUFtFLRV
DQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDQXWHQomRHXWLOL]DomR GRV LWHQV HOHPHQWRV GH FRPSDUDomR H WD[DV GH
YLYrQFLDGRVEHQV
6H HVVDV SURSULHGDGHV HVWLYHVVHP DYDOLDGDV SHOR YDORU
MXVWRHVWHVHULDGH5$&RPSDQKLDHVWDEHOHFH
RYDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHP
o uso de operações recentes realizadas entre terceiros
com propriedades similares, a análise de modelos de preFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HV
JHUDGDVSHORPHUFDGRHDDQiOLVHGHÀX[RVGHFDL[DGHVFRQWDGRVRVTXDLVQmRFRQVLGHUDPRVHIHLWRVWULEXWiULRV
WHQGR HP YLVWD D H[SHULrQFLD H R HQWHQGLPHQWR GD DGPLQLVWUDomR GH TXH R PHUFDGR DVVLP DYDOLD HVVHV WLSRV GH
SURSULHGDGHVHPHYHQWXDLVQHJRFLDo}HV
$V SURSULHGDGHV SDUD LQYHVWLPHQWR VmR DUUHQGDGDV SDUD
locatários por meio de contratos de arrendamento operaFLRQDO TXH SRVVXHP QRUPDOPHQWH SUD]R GH YLJrQFLD GH
FLQFR DQRV ([FHSFLRQDOPHQWH SRGHP H[LVWLU FRQWUDWRV
FRPSUD]RVGHYLJrQFLDVHFRQGLo}HVGLIHUHQFLDGDV
(P D&RPSDQKLDIDWXURX5HPDOXJXpLVPtQL-
2018
&XVWRGH
aquisição
2019
2018
Líquido
2019
2018
Líquido
Vida útil
HVWLPDGD
(em anos)
PRVUHIHUHQWHVDRVFRQWUDWRVYLJHQWHVHPGHGH]HPEUR
GH FXMRVPRQWDQWHVDSUHVHQWDPRVHJXLQWHFURQRJUDPDGHUHQRYDomR
2019
(P
(P
(P
$SyV
Indeterminado
Total
6. Financiamentos5HIHUHVHD¿QDQFLDPHQWRFRQFHGLGR SHOR %DQFR GR 1RUGHVWH GR %UDVLO 6$ %1% QR
kPELWR GR )XQGR &RQVWLWXFLRQDO GH )LQDQFLDPHQWR GR
1RUGHVWH)1(2VHQFDUJRV¿QDQFHLURVLQFLGHQWHVVREUHRFUpGLWRVmRGHDDFRPE{QXVGHDGLPSOrQFLD GH H[LJLGRV WULPHVWUDOPHQWH GXUDQWH R SHUtRGR
GHFDUrQFLDGHPHVHV
$SyV FDUrQFLD R YDORU ¿QDQFLDGR H RV MXURV SDVVDUDP
DVHUDPRUWL]DGRVHPSUHVWDo}HVPHQVDLVHVXFHVVLYDV
VHQGRDSULPHLUDSDUFHODGRSULQFLSDOOLTXLGDGDHPPDUoR
GHHYHQFLPHQWR¿QDOHP
Para esta operação, a Companhia concedeu em garantia
¿DQoDEDQFiULDFRUUHVSRQGHQWHDGRYDORU¿QDQFLDGR
2YDORUMXVWRGRV¿QDQFLDPHQWRVVHDSUR[LPDDRVHXYDORUFRQWiELOYLVWRTXHQmRKRXYHPXGDQoDVVLJQL¿FDWLYDV
QDV FRQGLo}HV GH PHUFDGR DWXDLV H WD[DV GH MXURV HP
UHODomRjVFRQGLo}HVQDGDWDHPTXHR¿QDQFLDPHQWRIRL
tomado.
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2019
2018
Receitas líquidas (Nota 8)
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
&RQVWLWXLomRGHSURYLVmRSDUDSHUGDV
HVWLPDGDVGHFUpGLWR
2XWUDVGHVSHVDVOtTXLGDV
3UHMXt]RRSHUDFLRQDO
5HFHLWDV¿QDQFHLUDV 1RWD
'HVSHVDV¿QDQFHLUDV
-XURVGH¿QDQFLDPHQWRV 1RWD
2XWUDVGHVSHVDV¿QDQFHLUDV 1RWD
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
)
Imposto de renda e contribuição
VRFLDOGLIHULGRV 1RWD
3UHMXt]RGRH[HUFtFLR
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKareV
3UHMXt]RSRUORWHGHPLODo}HVGR
FDSLWDOVRFLDOQR¿PGRH[HUFtFLR±5
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
2018
3UHMXt]RGRH[HUFtFLR
Outros componentes do resultado abrangente
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLR
Os montantes registradoV QR SDVVLYR QmR FLUFXODQWH WrP D VHJXLQWH
FRPSRVLomRSRUDQRGHYHQFLPHQWR
2019
2018
$SDUWLUGH
7. Patrimônio líquido - O capital social subscrito e integralizado em
GHGH]HPEURGH HVWiUHSUHVHQWDGRSRUDo}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO ±Do}HV
(PGHDEULOGHHGHGH]HPEURGHDDVVHPEOHLDGHDFLRQLVWDVDSURYRXDXPHQWRGHFDSLWDOQRPRQWDQWHGH5 H5
UHVSHFWLYDPHQWHFRPUHFXUVRVDQWHULRUPHQWHDGLDQWDGRVSHORVDFLRQLVWDV
WHQGRVLGRHPLWLGDVQRFRQMXQWRQRYDVDo}Hs.
(PGHGH]HPEURGH DDVVHPEOHLDGHDFLRQLVWDVDSURYRXDXPHQWRGHFDSLWDOQRPRQWDQWHGH5FRPUHFXUVRVDQWHULRUPHQWHDGLDQWDGRVSHORVDFLRQLVWDVWHQGRVLGRHPLWLGDVQRYDV
ações.
$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPR
REULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD
Lei das Sociedades por Ações.
8. Receitas líquidas
2019
2018
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
2XWUDVUHFHLWDV
'HGXo}HV±3,6&2),16HFDQFHODPHQWRV
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
2019
2018
*DVWRVFRPDHVWUXWXUDGR5LRPDU.HQQHG\
Compartilhamento da estrutura do
*UXSR 1RWD
6HUYLoRVSUHVWDGRV
Outras
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOHWULEXWRVGLIHULGRV - O
LPSRVWRGHUHQGDHDFRQWULEXLomRVRFLDOGLIHULGRVSDVVLYRVUHIHUHPVH
jGLIHUHQoDWHPSRUiULDHQWUHDGHSUHFLDomRGDVHGL¿FDo}HVFDOFXODGDj
WD[D¿VFDOHDUHVSHFWLYDGHSUHFLDomRFDOFXODGDSHODVXDYLGD~WLO EDVH
FRQWiELO FRQIRUPHGLVSRVWRQRDUWGD/HLQ DOWHUDGDSHOD
/HL Q $V DOtTXRWDV GHVVHV WULEXWRV GH¿QLGDV DWXDOPHQWH
SDUDGHWHUPLQDomRGRVWULEXWRVGLIHULGRVVmRGHSDUDRLPSRVWRGH
UHQGDHGH SDUDDFRQWULEXLomRVRFLDO
Os encargos do imposto de renda e da contribuição social foram calculados com base no lucro real, entretanto não foram apuradas bases
SRVLWLYDVSDUDHVVHVWULEXWRV
(P GH GH]HPEUR GH D &RPSDQKLD SRVVXtD HP VHXV UHJLVWURV
¿VFDLV SUHMXt]RV D FRPSHQVDU UHODFLRQDGRV DR LPSRVWR GH UHQGD H EDVHV QHJDWLYDV GH FRQWULEXLomR VRFLDO QR PRQWDQWH GH 5 ±
5 DPERV QmR UHFRQKHFLGRV FRQWDELOPHQWH HP IXQomR GD
LQFHUWH]D GD QHFHVVLGDGH GH XWLOL]DomR GHVVHV FUpGLWRV QRV SUy[LPRV
H[HUFtFLRV
11. Partes relacionadas - A Companhia é parte integrante de um grupo
GHHPSUHVDVGHQRPLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDH
RVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRV
DFDGDHPSUHVDVHJXQGRDUD]RDELOLGDGHGDVVXDVRSHUDo}HV 1RWD
$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$QRYDORUGH5 ±5 UHIHUHPVHjSDUFHOD
HPDEHUWRTXHFDEHj&RPSDQKLDQRFRPSDUWLOKDPHQWRGDVHVWUXWXUDV
RSHUDFLRQDOHDGPLQLVWUDWLYDGRJUXSRHFRQ{PLFRQRTXDOHVWiLQVHULGD
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHV
FXMDUHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRVVDOiULRVHHQFDUJRVQRPRQWDQWHGH5 ±5 RVTXDLVVmR
DWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
&REHUWXUDGHVHJXURV - A contratação de seguro está sob a resSRQVDELOLGDGHGR6XEFRQGRPtQLR6KRSSLQJ&HQWHU5LRPDU3UHVLGHQWH
Kennedy e é feita com base em programa de gerenciamento de riscos
FRPRREMHWLYRGHGHOLPLWDURVULVFRVEXVFDQGRQRPHUFDGRFREHUWXUDV
FRPSDWtYHLVFRPRSRUWHGRHPSUHHQGLPHQWR$VFREHUWXUDVFRQWUDWDGDVQRPRQWDQWHGH5VmRFRQVLGHUDGDVVX¿FLHQWHVSHODDGPLQLVWUDomRSDUDFREULUHYHQWXDLVVLQLVWURVFRQVLGHUDQGRDQDWXUH]DGH
VXDDWLYLGDGHRVULVFRVHQYROYLGRVHPVXDVRSHUDo}HVHDRULHQWDomR
de seus consultores de seguros.
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
13.1&DL[DHHTXLYDOHQWHVGHFDL[D&DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]
Ano XCVII • NÀ 52 - 17
CNPJ n.º 15.010.768/0001-13
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
2018
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
Ajustes de
'HSUHFLDomRHDPRUWL]DomR
-XURVGH¿QDQFLDPHQWR
-XURVVREUHHPSUpVWLPRVDORMLVWDV
%DL[DGHHPSUpVWLPRVDORMLVWDV
&RQVWLWXLomRGHSURYLVmRSDUDSHUGDV
HVWLPDGDVGHFUpGLWR
%DL[DGHYDORUHVDUHVWLWXLU
9DORUUHVLGXDOGHSURSULHGDGHVSDUDLQYHVWLPHQWREDL[DGDV
Atualização sobre tributos a recuperar e
GHSyVLWRVMXGLFLDLV
%DL[DGHVDOiULRVHHQFDUJRV
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHU
9DORUHVDUHVWLWXLU
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
7ULEXWRVDSDJDU
Adiantamentos
-
&DL[DJHUDGRSHODV DSOLFDGRQDV RSHUDo}HV
-XURVSDJRV
Imposto de renda e contribuição social pagos
-
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVRSHUDFLRQDLV
)OX[RVGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
(PSUpVWLPRVUHFHELGRVGHORMLVWDV
'HSyVLWRVMXGLFLDLVHIHWXDGRV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGHLQYHVWLPHQWR
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
,QWHJUDOL]DomRGHFDSLWDOSHORVDFLRQLVWDV 1RWD
$PRUWL]DomRGH¿QDQFLDPHQWRV
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGH
¿QDQFLDPHQWR
$XPHQWROtTXLGRGHFDL[DHHTXLYDOHQWHVGHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
FRP YHQFLPHQWRV RULJLQDLV GH DWp WUrV PHVHV H FRP ULVFR LQVLJQL¿FDQWH GH
PXGDQoDGHYalor.
$WLYRV ¿QDQFHLURV $ &RPSDQKLD FODVVL¿FD VHXV DWLYRV ¿QDQFHLURV
FRPR ³DWLYRV ¿QDQFHLURV PHQVXUDGRV DR FXVWR DPRUWL]DGR´ RV TXDLV VmR
DWLYRV ¿QDQFHLURV QmR GHULYDWLYRV FRP SDJDPHQWRV ¿[RV RX GHWHUPLQiYHLV
representados unicamente por principal e juros, não cotados em um mercado
DWLYRHHVWmRDSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGH
YHQFLPHQWRVXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHV
VmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH $VUHFHLWDVFRPMXURVSURYHQLHQWHV
GHVWHV DWLYRV ¿QDQFHLURV VmR UHJLVWUDGDV HP UHFHLWDV ¿QDQFHLUDV XVDQGR R
PpWRGR GD WD[D HIHWLYD GH MXURV (VVHV DWLYRV FRPSUHHQGHP DV DSOLFDo}HV
¿QDQFHLUDVFRQWDVDUHFHEHUYDORUHVDUHVWLWXLUHPSUpVWLPRVDORMLVWDVGHSyVLWRVMXGLFLDLVHRXWURVDWLYRV
2VYDORUHVDUHVWLWXLUUHIHUHPVHDJDVWRVUHDOL]DGRVSHOD&RPSDQKLDSRUFRQWDGHWHUFHLURVGXUDQWHDFRQVWUXomRGRHPSUHHQGLPHQWRRVTXDLVFRQIRUPH
GH¿QLo}HV FRQWUDWXDLV VHUmR UHHPEROVDGRV SHORV SDUFHLURV HQYROYLGRV $
&RPSDQKLDHVSHUDUHDOL]DUHVVHDWLYRDWpR¿QDOGH
2VHPSUpVWLPRVDORMLVWDVUHIHUHPVHDYDORUHVUHSDVVDGRVDORFDWiULRVSDUD
instalação de suas lojas no empreendimento Riomar Kennedy e serão ressarFLGRVDWpFRPHQFDUJRVPpGLRVPHQVDLVFRUUHVSRQGHQWHVjYDULDomR
do IGP-DI.
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