DOEPE 03/04/2020 - Pág. 23 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 3 de abril de 2020
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCVII • NÀ 62 - 23
NE900 PARTICIPAÇÕES S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
VXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRH[HUFtFLRHQFHUUDGRHPGHGH]HPEURGH
HGHHUHODWyULRGRDXGLWRULQGHSHQGHQWH
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
Ativo
2019 2018
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
(VWRTXHV 1RWD
2XWURVDWLYRV
-
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
'HSyVLWRVMXGLFLDLV
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
,PRELOL]DGR 1RWD
7RWDOGRDWLYR
Passivo e patrimônio líquido
Circulante
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD 1RWD
6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
'LYLGHQGRVSURSRVWRV 1RWD F
2XWURVSDVVLYRV
2019
2018
-
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
5HVHUYDGHOXFURV
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
Demonstração das mutações do patrimônio líquido - Em milhares de reais
Capital
Reserva de lucros
Lucros
social /HJDO
Retenção
acumulados
Em 1º de janeiro de 2018
5HGXomRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
5HDOL]DomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
-
(PGHGH]HPEURGH
5HGXomRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
'LYLGHQGRVSURSRVWRV 1RWD F
-
(PGHGH]HPEURGH
Total
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
6HomR$±,QIRUPDo}HVJHUDLV
1.1. Contexto operacional $ 1( 3DUWLFLSDo}HV 6$
³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGRFRPVHGHHP5HFLIH3(TXHWHPFRPRREMHWRRLQYHVWLPHQWRHPEHQVPyYHLVHLPyYHLVORWHDPHQWRGHWHUUHQRV
LQFRUSRUDomRLPRELOLiULDFRQVWUXomRGHSUpGLRVGHVWLQDGRVj
YHQGDYHQGDGHLPyYHLVDGTXLULGRVSDUDUHYHQGDHDGPLQLVWUDomRHORFDomRGHEHQVPyYHLVHLPyYHLV
A Companhia construiu o empreendimento denominado Riomar
7UDGH&HQWHUHP)RUWDOH]D&(FHQWURHPSUHVDULDOFXMDVVDODV
HVWmRGHVWLQDGDVjYHQGDHjORFDomR
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGD
SHODGLUHWRULDGD&RPSDQKLDHPGHPDUoRGH
1.2. Base de preparação $V GHPRQVWUDo}HV ¿QDQFHLUDV
IRUDP SUHSDUDGDV FRQIRUPH DV SUiWLFDV FRQWiEHLV DGRWDGDV
no Brasil incluindo os pronunciamentos emitidos pelo Comitê
GH3URQXQFLDPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDV
LQIRUPDo}HV UHOHYDQWHV SUySULDV GDV GHPRQVWUDo}HV ¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDV
XWLOL]DGDVSHODDGPLQLVWUDomRQDVXDJHVWmR
$V SULQFLSDLV SROtWLFDV FRQWiEHLV DSOLFDGDV QD SUHSDUDomR
GHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLVIRUDPDSOLFDGDV
GH PRGR FRQVLVWHQWH QRV H[HUFtFLRV DSUHVHQWDGRV HVWmR
DSUHVHQWDGDVQD1RWD
1RUPDV DOWHUDo}HV H LQWHUSUHWDo}HV - As seguintes
QRUPDV IRUDP DGRWDGDV SHOD SULPHLUD YH] SDUD R H[HUFtFLR
LQLFLDGRHPGHMDQHLURGH &3& 5 ±³2SHUDo}HVGH$UUHQGDPHQWR0HUFDQWLO´H,&3&±³,QFHUWH]DVREUH7UDWDPHQWRGH7ULEXWRVVREUHD5HQGD´$$GPLQLVWUDomR
DYDOLRXDVDOWHUDo}HVWUD]LGDVSRUHVVDVQRUPDVHFRQFOXLX
TXHQmRKiLPSDFWRVGHFRUUHQWHVGHVXDVDSOLFDo}HV
Seção B – Riscos
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV- As esWLPDWLYDV H RV MXOJDPHQWRV FRQWiEHLV VmR FRQWLQXDPHQWH
DYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURV
IDWRUHVLQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGH
FHUWDV HVWLPDWLYDV FRQWiEHLV FUtWLFDV H R H[HUFtFLR GH MXOJDmento por parte da Administração da Companhia no procesVR GH DSOLFDomR GDV SROtWLFDV FRQWiEHLV$V GHPRQVWUDo}HV
¿QDQFHLUDV GD &RPSDQKLD LQFOXHP SRUWDQWR HVWLPDWLYDV
UHIHUHQWHV j VHOHomR GDV YLGDV ~WHLV GH SURSULHGDGHV SDUD
LQYHVWLPHQWRVGRVEHQVGRDWLYRLPRELOL]DGRGHWHUPLQDomR
GHSURYLV}HVSDUDWULEXWRVHRXWUDVVLPLODUHV2VUHVXOWDGRV
UHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV
Seção C – Notas explicativas relevantes selecionadas
. Caixa e equivalentes de caixa2VDOGRHPGHGH]HPEUR
GH pFRPSRVWRSRU5 ±5 UHODWLYRVD
UHFXUVRVHPFRQWDFRUUHQWHHSRU5 ±5
HPDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[D$VDSOLFDo}HV¿QDQFHLUDV HP UHQGD ¿[D UHIHUHPVH D FHUWL¿FDGRV GH GHSyVLWRV
EDQFiULRVHTXRWDVGHIXQGRVGHLQYHVWLPHQWRRVTXDLVSRVVXHPOLTXLGH]LPHGLDWDHWrPUHPXQHUDomRDWUHODGDjYDULDomR
GRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',.
4. Estoques (VWi GHPRQVWUDGR DR FXVWR GH DTXLVLomR H VmR
UHSUHVHQWDGRVSRUWHUUHQRVLWXDGRQRPXQLFtSLRGH)RUWDOH]D&(
e pRUJDVWRVGHIRUPDomRGHLPyYHLVDFRPHUFLDOL]DU(P
GHGH]HPEURGH RHPSUHHQGLPHQWRFRPVDODVFRPHUFLDLVHQFRQWUDYDVHFRPFRQVWUXomRFRQFOXtGDVDODV
FRPHUFLDLV Mi KDYLDP VLGR YHQGLGDV SRUpP VDODV DLQGD
QmR KDYLDP VLGR HQWUHJXHV DRV FRPSUDGRUHV H VDODV
KDYLDPVLGRGHVWLQDGDVSDUDORFDomRGHORQJRSUD]RHPDQWLGDV FRPR SURSULHGDGHV SDUD LQYHVWLPHQWR 2 VDOGR HP
GHGH]HPEURGH pFRPSRVWRSHORWHUUHQRQRYDORUGH
5 ±5 HSRULPyYHLVGLVSRQtYHLVSDUD
YHQGDQRPRQWDQWHGH5 ±5
5. Propriedades para investimento
7HUUHQRV
(GL¿FDo}HV
6DOGRHPGHMDQHLUR
7UDQVIHUrQFLDGHHVWRTXHV
$TXLVLo}HV
Depreciação
6DOGRHPGHGH]HPEUR
2019
Custo de
aquisição
Depreciação
acumulada
2VYDORUHVDFLPDUHSUHVHQWDPDVVDODVFRPHUFLDLVGRHPSUHHQGLPHQWR5LRPDU7UDGH&HQWHUHP)RUWDOH]D&(PDQWLGDV
SDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R$VDGLo}HVFRUUHVSRQGHP VXEVWDQFLDOPHQWH D WUDQVIHUrQFLD GRV FXVWRV GH
IRUPDomRGRVUHIHULGRVLPyYHLVSDUDRJUXSRGHSURSULHGDGHV
SDUDLQYHVWLPHQWR
6HHVWLYHVVHDYDOLDGRDRYDORUMXVWRWDLVSURSULHGDGHVWHULDP
XPYDORUDSUR[LPDGRGH5$&RPSDQKLDHVWDEHOHFH
R YDORU MXVWR DWUDYpV GH WpFQLFDV GH DYDOLDomR TXH LQFOXHP
R XVR GH RSHUDo}HV UHFHQWHV UHDOL]DGDV FRP SURSULHGDGHV
VLPLODUHVHDDQiOLVHGHPRGHORVGHSUHFL¿FDomRTXHID]HP
RPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDVSHORPHUFDGR
6. Patrimônio líquido
(a) Capital social 2FDSLWDOVRFLDOHPGHGH]HPEURGH
HVWi UHSUHVHQWDGR SRU GH Do}HV RUGLQiULDV
QRPLQDWLYDV GHDo}HV
(PGHDEULOGHD$VVHPEOHLDGH$FLRQLVWDVDSURYRX
DUHGXomRGHFDSLWDOVRFLDOQRYDORUGH5DWUDYpVGD
GHYROXomRGHVVHPRQWDQWHHPGLQKHLURDRVDFLRQLVWDVHFRQVHTXHQWHFDQFHODPHQWRGHDo}HV
(PGHPDLRGH D$VVHPEOHLDGH$FLRQLVWDVDSURYRX
D UHGXomR GH FDSLWDO VRFLDO QR YDORU GH 5 DWUDYpV
GDGHYROXomRGHVVHPRQWDQWHHPGLQKHLURDRVDFLRQLVWDVH
FRQVHTXHQWHFDQFHODPHQWRGH GHDo}HV.
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRHQmR
SRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU
¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUi
VHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
(PD$GPLQLVWUDomRSURS{VDUHDOL]DomRGDUHVHUYDGH
UHWHQomRGHOXFURVQRYDORUGH5WHQGRGHVWLQDGRWDLV
UHFXUVRV QD GLVWULEXLomR GH GLYLGHQGRV DRV DFLRQLVWDV (P
D$GPLQLVWUDomRSURS{VDGHVWLQDomRGRVDOGRUHPDQHVFHQWHGROXFUROtTXLGRGRH[HUFtFLRQRPRQWDQWHGH5
SDUDUHVHUYDGHUHWHQomRGHOXFURVXPDYH]TXHVHUiXWLOL]DGR
SDUDDWHQGHULQYHVWLPHQWRVGHFDSLWDOSUySULR$UHDOL]DomRda
2018
Líquido
2019
Líquido
Vida útil
estimada
(em anos)
2018
UHVHUYDHPIRLDSURYDGDHP$VVHPEOHLDGH$FLRQLVWDV
UHDOL]DGD HP GH DEULO GH H D FRQVWLWXLomR HP
será deliberada oportunamente em Assembleia de Acionistas
TXHDSURYDUiDVGHPRQVWUDo}HV¿QDQFHLUDVGHVWHH[HUFtFLR
(c) DisWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGR
HVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGR
OXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHVSRU$o}HV'XUDQWHRH[HUFtFLRGH DGLUHWRULDSDJRXGLYLGHQGRVDQWHFLSDGRVQRPRQWDQWHGH5 ±
5 H SURS{V D GLVWULEXLomR DGLFLRQDO GH 5 2
HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGH
GLYLGHQGRVFRQIRUPHRSURSRVWRSHOD$GPLQLVWUDomR
7. Receitas
2019
2018
5HFHLWDGHYHQGDVGHLPyYHLV
5HFHLWDGHDOXJXpLV
'HGXo}HV±&DQFHODPHQWRVSRUGLVWUDWRV
'HGXo}HV±3,6H&2),16
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
Compartilhamento da estrutura do
*UXSR 1RWD
(QFDUJRVFRQGRPLQLDLVGHVDODVQmR
FRPHUFLDOL]DGDV
3HVVRDO
,378
6HUYLoRVSUHVWDGRV
3URSDJDQGD
'HVSHVDVFRPPDQXWHQomR
Outras
2019
2018
9. Partes relacionadas$&RPSDQKLDpSDUWHLQWHJUDQWHGH
XPJUXSRGHHPSUHVDVGHQRPLQDGR*UXSR-&30TXHDWXD
GHIRUPDLQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDO
H DGPLQLVWUDWLYD VmR DWULEXtGRV D FDGD HPSUHVD VHJXQGR D
UD]RDELOLGDGHGDVVXDVRSHUDo}HV 1RWD
'HPRQVWUDomRGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2019
2018
Receitas líquidas (Nota 7)
&XVWRGRVLPyYHLVYHQGLGRV 1RWD
/XFUREUXWR
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
Outras receitas
Lucro operacional
5HFHLWDV¿QDQFHLUDV 1RWD
'HVSHVDV¿QDQFHLUDV
/XFURDQWHVGDFRQWULEXLomRVRFLDOHGRLPSRVWRGHUHQGD
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
Lucro líquido do exercício
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDOQR¿P
GRH[HUFtFLR±5
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
2018
/XFUROtTXLGRGRH[HUFtFLR
Outros componentes do resultado abrangente
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLR
$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQtos S.AQRYDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWR
TXH FDEH j &RPSDQKLD QR FRPSDUWLOKDPHQWR GDV HVWUXWXUDV RSHUDFLRQDO H
DGPLQLVWUDWLYDGRJUXSRHFRQ{PLFRQRTXDOHVWiLQVHULGD
O SHVVRDOFKDYH GD $GPLQLVWUDomR HVWi UHSUHVHQWDGR SHORV GLUHWRUHV FXMD
UHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRSUyODERUHHDRVVDOiULRVHHQFDUJRVQRPRQWDQWHGH5 ±5 2VVDOiULRVHHQFDUJRVVmRDWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
10.1. Caixa e equivalentes de caixa &DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRVRULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$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
UHSUHVHQWDGRVXQLFDPHQWHSRUSULQFLSDOHMXURVQmRFRWDGRVHPXPPHUFDGR
DWLYRHHVWmRDSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGH
YHQFLPHQWRVXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHV
VmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH $VUHFHLWDVFRPMXURVSURYHQLHQWHV
GHVWHV DWLYRV ¿QDQFHLURV VmR UHJLVWUDGDV HP UHFHLWDV ¿QDQFHLUDV XVDQGR R
PpWRGRGDWD[DHIHWLYDGHMXURV(VVHVDWLYRVFRPSUHHQGHPDVDSOLFDo}HV
¿QDQFHLUDVGHSyVLWRVMXGLFLDLVHRXWURVDWLYRV
(VWRTXHV2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRXDRYDORUOtTXLGR
GHUHDOL]DomRGRVGRLVRPHQRU2YDORUOtTXLGRGHUHDOL]DomRpRSUHoRGH
YHQGDHVWLPDGRQRFXUVRQRUPDOGRVQHJyFLRVPHQRVRVFXVWRVHVWLPDGRV
GHFRQFOXVmRHRVFXVWRVHVWLPDGRVQHFHVViULRVSDUDHIHWXDUDYHQGD
10.4. Propriedades para investimento$&RPSDQKLDpSURSULHWiULDGHVDODV
FRPHUFLDLV GH HPSUHHQGLPHQWR PDQWLGDV SDUD ¿QV GH UHQGD GH DOXJXHO GH
ORQJRSUD]R2LPyYHOQmRpRFXSDGRSHOD&RPSDQKLDHHVWiGHPRQVWUDGR
DRFXVWRGHDTXLVLomRRXFRQVWUXomRGHGX]LGRGDGHSUHFLDomRDFXPXODGD
FDOFXODGDSHORPpWRGROLQHDU
,PRELOL]DGR5HIHUHPVHDEHQVXWLOL]DGRVSHOD&RPSDQKLDHPVXDVRSHUDo}HVUHSUHVHQWDGRVSRUHTXLSDPHQWRVPyYHLVHXWHQVtOLRVLQVWDODo}HVHHTXLSDPHQWRVGHLQIRUPiWLFDeGHPRQVWUDGRDRFXVWRGHGX]LGRGDGHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGROLQHDUjVWD[DVDQXDLVTXHYDULDPGHD
&RQWDVDSDJDU - As contas a pagar são obrigações a pagar por bens
RXVHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmR
LQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDV SHOR FXVWR DPRUWL]DGR FRP R XVR GR PpWRGR GH WD[D HIHWLYD GH MXURV
CNPJ n.º 16.659.624/0001-55
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
Fluxos de caixa das atividades operacionais
/XFURDQWHVGDFRQWULEXLomRVRFLDOHGR
imposto de renda
$MXVWHVGH
'HSUHFLDomRHDPRUWL]DomR
9DULDo}HVQRVDWLYRVHSDVVLYRV
(VWRTXHV
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
'HSyVLWRVMXGLFLDLV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
2XWURVSDVVLYRV
&DL[DJHUDGRSHODVRSHUDo}HV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
Fluxos de caixa das atividades de investimento
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR
$TXLVLo}HVSDUDLPRELOL]DGR
Caixa líquido aplicado nas atividades de investimento
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
5HGXomRGHFDSLWDOHPGLQKHLUR
'LYLGHQGRVSDJRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGH¿QDQFLDPHQWR
Aumento (redução) líquido de caixa e equivalentes
de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
2018
-
TXDQGR DSOLFiYHO 1D SUiWLFD VmR QRUPDOPHQWH UHFRQKHFLGDV DR YDORU GD
IDWXUDFRUUHVSRQGHQWH
10.7. Apuração do resultado $V UHFHLWDV GH YHQGD GDV XQLGDGHV LPRELOLiULDVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXHGLYHUJHGD
prática contábil adotada no Brasil.
$VUHFHLWDVGHDOXJXHOGHVDODVFRPHUFLDLVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDVRTXHQmRGLYHUJHVXEVWDQFLDOPHQWHGDSUiWLFDFRQWiELO
DGRWDGDQR%UDVLOTXHGHWHUPLQDPTXHGHYHPVHUUHFRQKHFLGDVSHORPpWRGROLQHDUQDGHPRQVWUDomRGRUHVXOWDGRGXUDQWHRSHUtRGRFRQWUDWXDO2V
GLVWUDWRVVmRFRQWDELOL]DGRVTXDQGRRVLQVWUXPHQWRVVmR¿UPDGRVFRPRV
FOLHQWHVHRVYDORUHVVmRHIHWLYDPHQWHSDJRV
2 FXVWR GRV LPyYHLV YHQGLGRV p DSURSULDGR DR UHVXOWDGR QR PRPHQWR GD
HQWUHJDGRVLPyYHLVDRVFRPSUDGRUHVTXDQGRRVULVFRVHEHQHItFLRVVmR
VXEVWDQFLDOPHQWHWUDQVIHULGRV
$V GHVSHVDV DGPLQLVWUDWLYDV JHUDLV UHIHUHPVH SULQFLSDOPHQWH D JDVWRV
FRPSDUWLOKDGRV UHODWLYRV j SDUFHOD GR XVR GD LQIUDHVWUXWXUD DGPLQLVWUDWLYD PDQWLGD SHOR *UXSR -&30 1RWD D JDVWRV FRP SHVVRDO H VHUYLoRV
FRQWUDWDGRV DOpP GH RXWUDV GHVSHVDV QHFHVViULDV SDUD D FRQGXomR GDV
DWLYLGDGHVGD&RPSDQKLDHHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD
AVUHFHLWDV¿QDQFHLUDVUHIHUHPVHVXEVWDQFLDOPHQWHDUHQGLPHQWRVGHDSOLFDo}HV¿QDQFHLUDVDOpPGHMXURVHDWXDOL]DomRPRQHWiULDGHFRUUHQWHVGRVFRQWUDWRVGHYHQGDGDVXQLGDGHVLPRELOLiULDVHVmRUHFRQKHFLGDVFRQIRUPHRSUD]RGHFRUULGRSHORUHJLPHGHFRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
&RQIRUPH IDFXOWDGR SHOD /HL Q H DOWHUDo}HV SRVWHULRUHV TXH
LQVWLWXLX R 5HJLPH (VSHFLDO GH 7ULEXWDomR 5(7 D &RPSDQKLD RSWRX SRU
VXEPHWHUVHXHPSUHHQGLPHQWRDRSDWULP{QLRGHDIHWDomR
(VVD RSomR p LUUHWUDWiYHO H LUUHYRJiYHO 3DUD HVVH HPSUHHQGLPHQWR TXH
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