DOEPE 28/03/2020 - Pág. 31 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 28 de março de 2020
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCVII • NÀ 58 - 31
NE1300 INVESTIMENTO IMOBILIÁRIO S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e
HVWDWXWiULDVVXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRH[HUFtFLR
encerrado em 31 de dezembro de 2019 e de 2018
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
Ativo
2019
2018 Passivo e patrimônio líquido
2019
Circulante
Circulante
)RUQHFHGRUHV
&DL[DHHTXLYDOHQWHVGH
Contas a pagar a empresa
FDL[D 1RWD
522
859
(VWRTXHV 1RWD
27.585 29.263 OLJDGD 1RWD
Salários e encargos
1
Tributos a recuperar
2
Tributos a pagar
10
28.107
1mRFLUFXODQWH
3DWULP{QLROtTXLGR 1RWD
5HDOL]iYHODORQJRSUD]R
Capital social
31.700
Depósitos judiciais
10
3UHMXt]RVDFXPXODGRV
Propriedades para
30.120
LQYHVWLPHQWR 1RWD
,PRELOL]DGR 1RWD
119
576
7RWDOGRSDVVLYRHGR
7RWDOGRDWLYR
30.700 SDWULP{QLROtTXLGR
Demonstração das mutações do patrimônio líquido - Em milhares de reais
&DSLWDO
3UHMXt]RV
social
acumulados
Em 1º de janeiro de 2018
3UHMXt]RGRH[HUFtFLR
(PGHGH]HPEURGH
3UHMXt]RGRH[HUFtFLR
(PGHGH]HPEURGH
31.700
2018
2
15
31.700
30.685
30.700
Total
30.120
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
6HomR$±,QIRUPDo}HVJHUDLV
1.1. Contexto Operacional $1(,QYHVWLPHQWR,PRELOLiULR6$ ³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGRFRPVHGHHP5HFLIH3(TXHWHPFRPRREMHWRRLQYHVWLPHQWRHPEHQVPyYHLV
HLPyYHLVORWHDPHQWRGHWHUUHQRVLQFRUSRUDomRLPRELOLiULDFRQVWUXomRGHSUpGLRVGHVWLQDGRVjYHQGD
YHQGDGHLPyYHLVDGTXLULGRVSDUDUHYHQGDHDGPLQLVWUDomRHORFDomRGHEHQVPyYHLVHLPyYHLV
$&RPSDQKLDFRQVWUXLXRHPSUHHQGLPHQWRGHQRPLQDGR(PSUHVDULDO5LRPDU.HQQHG\HP)RUWDOH]D&(
FHQWURHPSUHVDULDOFXMDVVDODVHVWmRGHVWLQDGDVjYHQGDHjORFDomR
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHPGHPDUoR
de 2020.
1.2. Base de preparação$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQtábeis adotadas no Brasil incluindo os pronunciamentos emitidos pelo Comitê de Pronunciamentos ConWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVH
VRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHODDGPLQLVWUDomRQDVXDJHVWmR
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLV
IRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQD1RWD
1.3. Normas, alterações e interpretações $VVHJXLQWHVQRUPDVIRUDPDGRWDGDVSHODSULPHLUDYH]SDUD
RH[HUFtFLRLQLFLDGRHPGHMDQHLURGH &3& 5 ±³2SHUDo}HVGH$UUHQGDPHQWR0HUFDQWLO´H
,&3&±³,QFHUWH]DVREUH7UDWDPHQWRGH7ULEXWRVVREUHD5HQGD´$DGPLQLVWUDomRDYDOLRXDVDOWHUDo}HV
WUD]LGDVSRUHVVDVQRUPDVHFRQFOXLXTXHQmRKiLPSDFWRVGHFRUUHQWHVGHVXDVDSOLFDo}HV
Seção B – Riscos
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV$VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHVLQFOXLQGRH[SHFWDWLYDVGH
HYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQRSURFHVVRGHDSOLFDomRGDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDVUHIHUHQWHVjVHOHomRGDV
YLGDV~WHLVGHSURSULHGDGHVSDUDLQYHVWLPHQWRVGRVEHQVGRDWLYRLPRELOL]DGRGHWHUPLQDomRGHSURYLV}HV
SDUDWULEXWRVHRXWUDVVLPLODUHV2VUHVXOWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV.
Seção C – Notas explicativas relevantes selecionadas
3. Caixa e equivalentes a caixa2VDOGRHPGHGH]HPEURGH pFRPSRVWRSRU5 ±
5 UHODWLYRVDUHFXUVRVHPFRQWDFRUUHQWHHSRU5 ±5 HPDSOLFDo}HV¿QDQFHLUDV
HPUHQGD¿[D$VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DUHIHUHPVHDFHUWL¿FDGRVGHGHSyVLWRVEDQFiULRV
HTXRWDVGHIXQGRVGHLQYHVWLPHQWRRVTXDLVSRVVXHPOLTXLGH]LPHGLDWDHWrPUHPXQHUDomRDWUHODGDj
YDULDomRGRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
4. Estoques (VWi GHPRQVWUDGR DR FXVWR GH DTXLVLomR H VmR UHSUHVHQWDGRV SRU WHUUHQR VLWXDGR QR
PXQLFtSLRGH)RUWDOH]D&(HSRUJDVWRVGHIRUPDomRGHLPyYHLVDFRPHUFLDOL]DU(PGHGH]HPEURGH
RHPSUHHQGLPHQWRFRPVDODVFRPHUFLDLVHQFRQWUDYDVHFRPFRQVWUXomRFRQFOXtGDVDODVFRPHUFLDLVMiKDYLDPVLGRYHQGLGDVHHQWUHJXHVDRVFRPSUDGRUHVVDODYHQGLGDHQmRHQWUHJXHHVDODV
KDYLDPVLGRGHVWLQDGDVSDUDDORFDomRGHORQJRSUD]RHPDQWLGDFRPRSURSULHGDGHVSDUDLQYHVWLPHQWR
2VDOGRHPGHGH]HPEURGH pFRPSRVWRSHORWHUUHQRQRYDORUGH5 ±5 H
SRULPyYHLVGLVSRQtYHLVSDUDYHQGDQRPRQWDQWHGH5 ±5
5. Propriedades para investimento
2019
2018
Vida útil
Custo de
Depreciação
estimada
aquisição
acumulada
Líquido
Líquido
(em anos)
Terrenos
129
129
31
(GL¿FDo}HV
1.857
25
1.933
1.987
2019
2018
6DOGRHPGHMDQHLUR
7UDQVIHUrQFLDGHHVWRTXHV
$TXLVLo}HV
Depreciação
Saldo em 31 de dezembro
1.933
OVYDORUHVDFLPDUHSUHVHQWDPDVVDODVFRPHUFLDLVGRHPSUHHQGLPHQWR5LRPDU.HQQHG\HP)RUWDOH]D&(
PDQWLGDVSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R$VDGLo}HVFRUUHVSRQGHPVXEVWDQFLDOPHQWHDWUDQVIHUrQFLDGRVFXVWRVGHIRUPDomRGRVUHIHULGRVLPyYHLVSDUDRJUXSRGHSURSULHGDGHVSDUDLQYHVWLPHQWR
SHHVWLYHVVHDYDOLDGRDRYDORUMXVWRWDLVSURSULHGDGHVWHULDPXPYDORUDSUR[LPDGRGH5$
&RPSDQKLDHVWDEHOHFHRYDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHPRXVRGHRSHUDo}HV UHFHQWHV UHDOL]DGDV FRP SURSULHGDGHV VLPLODUHV H D DQiOLVH GH PRGHORV GH SUHFL¿FDomR TXH
ID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDVSHORPHUFDGR
6. Patrimônio líquido
(a) Capital social - O capital social em 31 de dezembro de 2019 e de 2018 está representado por
Do}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGR
GRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPR
REULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHVSRU$o}HV
2HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGHGLYLGHQGRVFRQIRUPHRSURSRVWRSHOD
administração.
7. Receitas líquidas
2019
2018
5HFHLWDGHYHQGDVGHLPyYHLV
5HFHLWDGHDOXJXpLV
'HGXo}HV±&DQFHODPHQWRVSRUGLVWUDWRV
'HGXo}HV±3,6H&2),16
687
553
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2019
Receitas líquidas (Nota 7)
553
&XVWRGRVLPyYHLVYHQGLGRV 1RWD
/XFUR SUHMXt]R EUXWR
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomR
Outras receitas
1
3UHMXt]RRSHUDFLRQDO
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
3UHMXt]RGRH[HUFtFLR
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV
31.700
3UHMXt]RSRUORWHGHPLODo}HVGRFDSLWDOVRFLDOQR¿PGR
H[HUFtFLR±5
CNPJ n.º 19.326.522/0001-06
2018
687
2
31.700
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
3UHMXt]RGRH[HUFtFLR
Outros componentes do resultado abrangente
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLR
2018
8. Despesas admLQLVWUDWLYDVJHUDLV
(QFDUJRVFRQGRPLQLDLVGHVDODVQmRFRPHUFLDOL]DGDV
3URSDJDQGD
,378
3XEOLFDo}HV
3HVVRDO
6HUYLoRVSUHVWDGRV
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
Outras
2019
2018
9. Partes relacionadas $&RPSDQKLDpSDUWHLQWHJUDQWHGHXPJUXSRGHHPSUHVDV
GHQRPLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDV
RSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRDUD]RDELOLGDGHGDV
VXDVRSHUDo}HV 1RWD
$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$QR
YDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXHFDEHj&RPSDQKLDQR
FRPSDUWLOKDPHQWR GDV HVWUXWXUDV RSHUDFLRQDO H DGPLQLVWUDWLYD GR JUXSR HFRQ{PLFR QR
TXDOHVWiLQVHULGD
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMDUHPXQHUDomRDQXDO
SDJDRXSURYLVLRQDGDFRUUHVSRQGHDRVVDOiULRVHHQFDUJRVQRPRQWDQWHGH5
5 RVTXDLVVmRDWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
10.1. Caixa e equivalentes de caixa &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRV
EDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLVGH
DWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR³DWLYRV
¿QDQFHLURVPHQVXUDGRVDRFXVWRDPRUWL]DGR´RVTXDLVVmRDWLYRV¿QDQFHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVUHSUHVHQWDGRVXQLFDPHQWHSRUSULQFLSDO
H MXURV QmR FRWDGRV HP XP PHUFDGR DWLYR H HVWmR DSUHVHQWDGRV QR DWLYR FLUFXODQWH
H[FHWR DTXHOHV FRP SUD]R GH YHQFLPHQWR VXSHULRU D PHVHV DSyV D GDWD GH HPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH $VUHFHLWDVFRPMXURV
SURYHQLHQWHVGHVWHVDWLYRV¿QDQFHLURVVmRUHJLVWUDGDVHPUHFHLWDV¿QDQFHLUDVXVDQGRR
PpWRGRGDWD[DHIHWLYDGHMXURV(VVHVDWLYRVFRPSUHHQGHPDVDSOLFDo}HV¿QDQFHLUDV
WULEXWRVDUHFXSHUDURXWURVDWLYRVHGHSyVLWRVMXGLFLDLV
10.3. Estoques2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRXDRYDORUOtTXLGRGHUHDOL]DomRGRVGRLVRPHQRU2YDORUOtTXLGRGHUHDOL]DomRpRSUHoRGHYHQGDHVWLPDGR
no curso normal dos negócios, menos os custos estimados de conclusão e os custos
HVWLPDGRVQHFHVViULRVSDUDHIHWXDUDYHQGD
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
Fluxos de caixa das atividades operacionais
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
Ajustes de
'HSUHFLDomR
%DL[DGHVDOiULRVHHQFDUJRV
9DULDo}HVQRVDWLYRVHSDVVLYRV
7ULEXWRVDUHFXSHUDU
(VWRTXHV
2XWURVDWLYRV
'HSyVLWRVMXGLFLDLV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
6DOiULRVHHQFDUJRV
Tributos a pagar
3
Caixa aplicado nas operações
Imposto de renda e contribuição social pagos
Caixa líquido aplicado nas atividades operacionais
Fluxos de caixa das atividades de investimentos
$TXLVLomRGHSURSULHGDGHVSDUDLQYHVWLPHQWRV 1RWD
Caixa líquido aplicado nas atividades de investimentos
Redução líquida de caixa e equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
859
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
522
2018
1.120
859
10.4. Propriedades para investimento - A CompanKLDpSURSULHWiULDGHVDODFRPHUFLDOGHHPSUHHQGLPHQWRPDQWLGDSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R
2LPyYHOQmRpRFXSDGRSHOD&RPSDQKLDHHVWiGHPRQVWUDGRDRFXVWRGHDTXLVLomR
RXFRQVWUXomRGHGX]LGRGDGHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGROLQHDU
jWD[DDQXDOGH
,PRELOL]DGR - Referem-se a bens utilizados pela Companhia em suas opeUDo}HVUHSUHVHQWDGRVSRULQVWDODo}HVHTXLSDPHQWRVPyYHLVHXWHQVtOLRVeGHPRQVWUDGRDRFXVWRGHGX]LGRGDGHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGR
OLQHDUjWD[DDQXDOGH
&RQWDV D SDJDU - As contas a pagar são obrigações a pagar por bens ou
VHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmRLQLFLDOPHQWH
UHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1DSUiWLFD
VmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
10.7. Apuração do resultado $VUHFHLWDVGHYHQGDGDVXQLGDGHVLPRELOLiULDVVmR
UHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXHGLYHUJHGDSUiWLFDFRQWiELODGRtada no Brasil.
$VUHFHLWDVGHDOXJXHOGHVDODVFRPHUFLDLVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXHQmRGLYHUJHVXEVWDQFLDOPHQWHGDSUiWLFDFRQWiELODGRWDGDQR%UDVLO
TXHGHWHUPLQDPTXHGHYHPVHUUHFRQKHFLGDVSHORPpWRGROLQHDUQDGHPRQVWUDomR
GRUHVXOWDGRGXUDQWHRSHUtRGRFRQWUDWXDO2VGLVWUDWRVVmRFRQWDELOL]DGRVTXDQGR
RVLQVWUXPHQWRVVmR¿UPDGRVFRPRVFOLHQWHVHRVYDORUHVVmRHIHWLYDPHQWHSDJRV
2FXVWRGRVLPyYHLVYHQGLGRVpDSURSULDGRDRUHVXOWDGRQRPRPHQWRGDHQWUHJDGRVLPyYHLVDRVFRPSUDGRUHVTXDQGRRVULVFRVHEHQHItFLRVVmRVXEVWDQFLDOPHQWHWUDQVIHULGRV
$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGRXVRGDLQIUDHVWUXWXUDDGPLQLVWUDWLYDPDQWLGDSHOR*UXSR
-&30 1RWDV H D JDVWRV FRP SHVVRDO H VHUYLoRV FRQWUDWDGRV DOpP GH RXWUDV
GHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHVGD&RPSDQKLDHHVWmRUHJLVtradas pelo regime de competência.
$UHFHLWD¿QDQFHLUDpUHFRQKHFLGDFRQIRUPHRSUD]RGHFRUULGRSHORUHJLPHGHFRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
&RQIRUPHIDFXOWDGRSHOD/HLQ HDOWHUDo}HVSRVWHULRUHV TXHLQVWLWXLXR
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6RFLDO&2),16HDR3URJUDPDGH,QWHJUDomR6RFLDO3,6VmRFDOFXODGRVj razão
GHVREUHDVUHFHLWDVEUXWDV$VGHPDLVUHFHLWDVGD&RPSDQKLDQmRSHUWHQFHQtes à incorporação, sofrem os encargos do imposto de renda e da contribuição social
FRPEDVHQROXFURSUHVXPLGRjVDOtTXRWDVDSOLFiYHLV
5HODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDVGHPRQVWUDo}HV¿QDQFHLUDV
Aos Administradores e Acionistas
1(,QYHVWLPHQWR,PRELOLiULR6$
Opinião
([DPLQDPRV DV GHPRQVWUDo}HV ¿QDQFHLUDV GD 1( ,QYHVWLPHQWR ,PRELOLiULR 6$
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SDWULP{QLROtTXLGRHGRVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDEHPFRPRDV
FRUUHVSRQGHQWHVQRWDVH[SOLFDWLYDVLQFOXLQGRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
(P QRVVD RSLQLmR DV GHPRQVWUDo}HV ¿QDQFHLUDV DFLPD UHIHULGDV DSUHVHQWDP DGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOH¿QDQFHLUDGD
1(,QYHVWLPHQWR,PRELOLiULR6$HPGHGH]HPEURGH RGHVHPSHQKRGH
VXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGR
com as práticas contábeis adotadas no Brasil.
Base para opinião
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QDVHomRDVHJXLULQWLWXODGD³5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV¿QDQFHLUDV´6RPRVLQGHSHQGHQWHVHPUHODomRj&RPSDQKLDGHDFRUGRFRPRV
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não mais se manter em continuidade operacional.
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Recife, 27 de março de 2020.
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Consulte o nosso site: www.cepe.com.br