DOEPE 15/04/2020 - Pág. 15 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 15 de abril de 2020
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCVII • NÀ 69 - 15
NE300 PARTICIPAÇÕES S.A.
CNPJ 11.341.581/0001-41
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Balanço patrimonial em 31 de dezembro - Em milhares de reais
Ativo
Circulante
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Contas a receber por redução de
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2019
2018
Passivo e patrimônio líquido
Circulante
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Tributos a pagar
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2019
2018
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Demonstração das mutações do patrimônio líquido - Em milhares de reais
Capital
Reserva de lucros
Prejuízos
social
Legal
Retenção
acumulados
Em 1º de janeiro de 2018
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-
Em 31 de dezembro de 2018
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-
Em 31 de dezembro de 2019
Total
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Seção A – Informações gerais
1.1. Contexto operacional$1(3DUWLFLSDo}HV6$ ³&RPSDQKLD´
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outras sociedades e empreendimentos empresariais, assim como
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Seção B – Riscos
2. Estimativas e julgamentos contábeis críticos $VHVWLPDWLYDVH
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A pUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHRH[HUFtFLRGHMXOJDPHQWRSRU
parte da administração da Companhia no processo de aplicação
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Seção C – Notas explicativas relevantes selecionadas
3. Caixa e equivalentes de caixa 2 VDOGR HP GH GH]HPEURGH pFRPSRVWRSRU5 ±5 UHODWLYRD
UHFXUVRVHPFRQWDFRUUHQWHHSRU5 ±5 HP
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4. Depósitos judiciais 7HQGRHPYLVWDRTXHVWLRQDPHQWRTXDQWR
à legalidade e à constitucionalidade da cobrança de determinados
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2019
2018
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5. Investimentos
5.1. Informações sobre investimento em coligadas
Lucro líquido
(prejuízo)
do exercício
2019
2018
Participação - %
2019
2018
Coligadas:
(GLWRUD-RUQDOGR&RPPHUFLR6$
79H5iGLR-RUQDOGR&RPPHUFLR/WGD
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Cyrela JCPM Empreendimento Imobiliário SPE S.A.
Patrimônio líquido
2019
2018
Investimento
2019
2018
-
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5.2. Movimentação dos investimentos em coligadas
Saldo
inicial
Coligadas – 2019
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Total coligadas – 2019
Total coligadas – 2018
Adições
Baixas(a)
-
Equivalência
patrimonial
Dividendos e
juros sobre
capital próprio
Saldo
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exceto quando indicado de outra forma
2019
2018
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Prejuízo operacional
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Prejuízo antes do imposto de renda e da
contribuição social
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Prejuízo do exercício
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2019
2018
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acionistas redução de capital social na coligada JCPM Trade
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6. Tributos a pagar – passivo não circulante - Referem-se a
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7. Provisão para contingências
2019
2018
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Tributárias
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8. Patrimônio líquido
(a) Capital social 2 FDSLWDO VRFLDO VXEVFULWR H LQWHJUDOL]DGR
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Do}HV RUGLQiULDV QRPLQDWLYDV Do}HV VHP
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(b) Reserva de lucros $UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWH FRPR GHVWLQDomR GH GR OXFUR OtTXLGR GR H[HUFtFLR H QmR
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$VVHPEOHLD GH $FLRQLVWDV TXH DSURYDUi HVVDV GHPRQVWUDo}HV
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administração.
9. Despesas administrativas - gerais
2019
2018
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
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$OXJXHOGHLPyYHLV
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2XWUDV
10. Imposto de renda e contribuição social(PGHGH]HPEURGH DWD[DHIHWLYDGRVWULEXWRVGLIHUHGDWD[DQRPLQDO
SULQFLSDOPHQWHSHODDGLomRGRUHVXOWDGRQHJDWLYRGHHTXLYDOrQFLD
SDWULPRQLDOQRPRQWDQWHGH5 SHODDGLomRGHGHVSHVDV
QmRGHGXWtYHLVSDUD¿QV¿VFDLVQRYDORUGH5 DOpPGDUHGXomRGHGDEDVHWULEXWiYHOSHORDSURYHLWDPHQWRGHSUHMXt]RV
¿VFDLVHEDVHQHJDWLYDGHFRQWULEXLomRVRFLDOH[LVWHQWHV(P
GH GH]HPEUR GH RV HQFDUJRV GR LPSRVWR GH UHQGD H GD
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tributos.
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UHQGD QR PRQWDQWH GH 5 ± 5 H EDVHV QHJDWLYDV GH FRQWULEXLomR VRFLDO QR PRQWDQWH GH 5 ±
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11. Partes relacionadas $&RPSDQKLDpSDUWHLQWHJUDQWHGH
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IRUPD LQWHJUDGD H RV EHQHItFLRV GDV HVWUXWXUDV RSHUDFLRQDO H
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
2018
Fluxos de caixa das atividades operacionais
Prejuízo antes do imposto de renda e da
contribuição social
$MXVWHVGH
5HVXOWDGRGDHTXLYDOrQFLDSDWULPRQLDO 1RWD
-XURVVREUHWULEXWRVDUHFXSHUDUHGHSyVLWRVMXGLFLDLV
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Tributos a pagar
Caixa gerado pelas (aplicado nas) operações
Imposto de renda e contribuição social pagos
Caixa líquido gerado pelas (aplicado nas)
atividades operacionais
Fluxos de caixa das atividades de investimentos
,QWHJUDOL]DomRGHFDSLWDOHPFROLJDGDV
Adiantamento para futuro aumento de capital
HPFROLJDGDV
Recebimento por alienação de participação em
LQYHVWLGD 1RWD
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Caixa líquido gerado pelas (aplicado nas)
atividades de investimentos
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Redução de capital em dinheiro
Caixa líquido aplicado nas atividades de
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Aumento (redução) líquido de caixa e
equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
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GDVVXDVRSHUDo}HV 1RWD
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Seção D – Políticas contábeis
12. Resumo das principais políticas contábeis
12.1. Caixa e equivalentes de caixa&DL[DHHTXLYDOHQWHVGHFDL[D
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12.3. Tributos a recuperar6mRPHQVXUDGRVSHORFXVWRDWXDOL]DGRV
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Companhia.
12.4. Depósitos judiciais ([LVWHP VLWXDo}HV HP TXH D &RPSDQKLD
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HVWUDWpJLDGDSUySULDDGPLQLVWUDomRRVYDORUHVHPTXHVWmRSRGHPVHU
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SDVVLYRRXGRYDORUTXHVWLRQDGRMXGLFLDOPHQWH1HVVDVVLWXDo}HVQmR
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12.5. Investimentos 2V LQYHVWLPHQWRV HP HPSUHVDV FROLJDGDV VmR
DYDOLDGRVSHORPpWRGRGHHTXLYDOrQFLDSDWULPRQLDO
12.6. Contas a pagar - As contas a pagar são obrigações a pagar por
EHQVRXVHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV
(ODV VmR LQLFLDOPHQWH UHFRQKHFLGDV SHOR YDORU MXVWR H VXEVHTXHQWHPHQWH PHQVXUDGDV SHOR FXVWR DPRUWL]DGR FRP R XVR GR PpWRGR GH
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12.7. Provisão para contingências 6mR UHFRQKHFLGDV TXDQGR D
&RPSDQKLDWHPXPDREULJDomRSUHVHQWHOHJDORXLPSOtFLWDFRPRUHVXOWDGRGHHYHQWRVSDVVDGRV pSURYiYHOTXHXPDVDtGDGHUHFXUVRVVHMD
QHFHVViULDSDUDOLTXLGDUDREULJDomRHXPDHVWLPDWLYDFRQ¿iYHOGRYDORU
possa ser feita.
12.8. Apuração do resultado$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGR
XVRGDLQIUDHVWUXWXUDDGPLQLVWUDWLYDPDQWLGDSHOR*UXSR-&30 1RWD
DOpPGHRXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHV
GD&RPSDQKLDHHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD
$ UHFHLWD ¿QDQFHLUD GHFRUUHQWH VXEVWDQFLDOPHQWH GH UHQGLPHQWRV GH
DSOLFDo}HV¿QDQFHLUDVpUHFRQKHFLGDFRQIRUPHRSUD]RGHFRUULGRSHOR
UHJLPHGHFRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
2LPSRVWRGHUHQGDHDFRQWULEXLomRVRFLDOVREUHROXFUROtTXLGRIRUDP
determinados com base no Lucro Real.
CONTINUA