DOEPE 15/04/2020 - Pág. 16 - Poder Executivo - Diário Oficial do Estado de Pernambuco
16 - Ano XCVII • NÀ 69
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 15 de abril de 2020
CONTINUAÇÃO - NE300 PARTICIPAÇÕES S.A.
5HODWyULRGRDXGLWRULQGHSHQGHQWHVREUHDVGHPRQVWUDo}HV¿QDQFHLUDV
Aos Administradores e Acionistas
NE300 Participações S.A.
Opinião
([DPLQDPRVDVGHPRQVWUDo}HV¿QDQFHLUDVGD1(3DUWLFLSDo}HV6$ ³&RPSDQKLD´ TXH
FRPSUHHQGHPREDODQoRSDWULPRQLDOHPGHGH]HPEURGHHDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGRDEUDQJHQWHGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRVÀX[RV
GHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDEHPFRPRDVFRUUHVSRQGHQWHVQRWDVH[SOLFDWLYDV
LQFOXLQGRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
(PQRVVDRSLQLmRDVGHPRQVWUDo}HV¿QDQFHLUDVDFLPDUHIHULGDVDSUHVHQWDPDGHTXDGDPHQWH
HPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOH¿QDQFHLUDGD1(3DUWLFLSDo}HV6$
HPGHGH]HPEURGHRGHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVUHVSHFWLYRVÀX[RVGH
FDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO
Base para opinião
1RVVDDXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD1RVVDVUHVSRQVDELOLGDGHVHPFRQIRUPLGDGHFRPWDLVQRUPDVHVWmRGHVFULWDVQDVHomRD
VHJXLULQWLWXODGD³5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV¿QDQFHLUDV´
6RPRVLQGHSHQGHQWHVHPUHODomRj&RPSDQKLDGHDFRUGRFRPRVSULQFtSLRVpWLFRVUHOHYDQWHV
SUHYLVWRVQR&yGLJRGHeWLFD3UR¿VVLRQDOGR&RQWDGRUHQDVQRUPDVSUR¿VVLRQDLVHPLWLGDVSHOR
&RQVHOKR)HGHUDOGH&RQWDELOLGDGHHFXPSULPRVFRPDVGHPDLVUHVSRQVDELOLGDGHVpWLFDVFRQIRUPHHVVDVQRUPDV$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDpVX¿FLHQWHHDSURSULDGD
para fundamentar nossa opinião.
5HVSRQVDELOLGDGHVGDDGPLQLVWUDomRHGDJRYHUQDQoDSHODVGHPRQVWUDo}HV¿QDQFHLUDV
$DGPLQLVWUDomRGD&RPSDQKLDpUHVSRQViYHOSHODHODERUDomRHDGHTXDGDDSUHVHQWDomRGDV
GHPRQVWUDo}HV¿QDQFHLUDVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOHSHORVFRQWUROHVLQWHUQRVTXHHODGHWHUPLQRXFRPRQHFHVViULRVSDUDSHUPLWLUDHODERUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR
1DHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVDDGPLQLVWUDomRpUHVSRQViYHOSHODDYDOLDomR
GDFDSDFLGDGHGHD&RPSDQKLDFRQWLQXDURSHUDQGRGLYXOJDQGRTXDQGRDSOLFiYHORVDVVXQWRV
relacionados com a sua continuidade operacional e o uso dessa base contábil na elaboração
GDVGHPRQVWUDo}HV¿QDQFHLUDVDQmRVHUTXHDDGPLQLVWUDomRSUHWHQGDOLTXLGDUD&RPSDQKLD
RXFHVVDUVXDVRSHUDo}HVRXQmRWHQKDQHQKXPDDOWHUQDWLYDUHDOLVWDSDUDHYLWDURHQFHUUDmento das operações.
2VUHVSRQViYHLVSHODJRYHUQDQoDGD&RPSDQKLDVmRDTXHOHVFRPUHVSRQVDELOLGDGHSHODVXSHUYLVmRGRSURFHVVRGHHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDV
5HVSRQVDELOLGDGHVGRDXGLWRUSHODDXGLWRULDGDVGHPRQVWUDo}HV¿QDQFHLUDV
1RVVRVREMHWLYRVVmRREWHUVHJXUDQoDUD]RiYHOGHTXHDVGHPRQVWUDo}HV¿QDQFHLUDVWRPDGDV
HPFRQMXQWRHVWmROLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRX
HUURHHPLWLUUHODWyULRGHDXGLWRULDFRQWHQGRQRVVDRSLQLmR6HJXUDQoDUD]RiYHOpXPDOWRQtYHOGH
VHJXUDQoDPDVQmRXPDJDUDQWLDGHTXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDVHPSUHGHWHFWDPDVHYHQWXDLVGLVWRUo}HVUHOHYDQWHVH[LVWHQWHV
$VGLVWRUo}HVSRGHPVHUGHFRUUHQWHVGHIUDXGHRXHUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQGR
LQGLYLGXDOPHQWHRXHPFRQMXQWRSRVVDPLQÀXHQFLDUGHQWURGHXPDSHUVSHFWLYDUD]RiYHODVGHFLV}HVHFRQ{PLFDVGRVXVXiULRVWRPDGDVFRPEDVHQDVUHIHULGDVGHPRQVWUDo}HV¿QDQFHLUDV
&RPRSDUWHGHXPDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLV
GHDXGLWRULDH[HUFHPRVMXOJDPHQWRSUR¿VVLRQDOHPDQWHPRVFHWLFLVPRSUR¿VVLRQDODRORQJRGD
DXGLWRULD$OpPGLVVR
,GHQWL¿FDPRVHDYDOLDPRVRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HVLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURSODQHMDPRVHH[HFXWDPRVSURFHGLPHQWRVGHDXGLWRULD
HPUHVSRVWDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGHDXGLWRULDDSURSULDGDHVX¿FLHQWH
SDUDIXQGDPHQWDUQRVVDRSLQLmR2ULVFRGHQmRGHWHFomRGHGLVWRUomRUHOHYDQWHUHVXOWDQWH
GHIUDXGHpPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHDIUDXGHSRGHHQYROYHURDWRGHEXUODU
RVFRQWUROHVLQWHUQRVFRQOXLRIDOVL¿FDomRRPLVVmRRXUHSUHVHQWDo}HVIDOVDVLQWHQFLRQDLV
2EWHPRVHQWHQGLPHQWRGRVFRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDDXGLWRULDSDUDSODQHMDUPRV
SURFHGLPHQWRVGHDXGLWRULDDSURSULDGRVjVFLUFXQVWkQFLDVPDVQmRFRPRREMHWLYRGHH[SUHVVDUPRVRSLQLmRVREUHDH¿FiFLDGRVFRQWUROHVLQWHUQRVGD&RPSDQKLD
$YDOLDPRVDDGHTXDomRGDVSROtWLFDVFRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDV
FRQWiEHLVHUHVSHFWLYDVGLYXOJDo}HVIHLWDVSHODDGPLQLVWUDomR
&RQFOXtPRVVREUHDDGHTXDomRGRXVRSHODDGPLQLVWUDomRGDEDVHFRQWiELOGHFRQWLQXLGDGH
RSHUDFLRQDOHFRPEDVHQDVHYLGrQFLDVGHDXGLWRULDREWLGDVVHH[LVWHLQFHUWH]DUHOHYDQWH
HPUHODomRDHYHQWRVRXFRQGLo}HVTXHSRVVDPOHYDQWDUG~YLGDVLJQL¿FDWLYDHPUHODomRj
FDSDFLGDGHGHFRQWLQXLGDGHRSHUDFLRQDOGD&RPSDQKLD6HFRQFOXLUPRVTXHH[LVWHLQFHUWH]DUHOHYDQWHGHYHPRVFKDPDUDWHQomRHPQRVVRUHODWyULRGHDXGLWRULDSDUDDVUHVSHFWLYDV
GLYXOJDo}HVQDVGHPRQVWUDo}HV¿QDQFHLUDVRXLQFOXLUPRGL¿FDomRHPQRVVDRSLQLmRVHDV
GLYXOJDo}HVIRUHPLQDGHTXDGDV1RVVDVFRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQFLDVGH
DXGLWRULDREWLGDVDWpDGDWDGHQRVVRUHODWyULR7RGDYLDHYHQWRVRXFRQGLo}HVIXWXUDVSRGHP
OHYDUD&RPSDQKLDDQmRPDLVVHPDQWHUHPFRQWLQXLGDGHRSHUDFLRQDO
$YDOLDPRV D DSUHVHQWDomR JHUDO D HVWUXWXUD H R FRQWH~GR GDV GHPRQVWUDo}HV ¿QDQFHLUDV
LQFOXVLYHDVGLYXOJDo}HVHVHHVVDVGHPRQVWUDo}HV¿QDQFHLUDVUHSUHVHQWDPDVFRUUHVSRQGHQWHVWUDQVDo}HVHRVHYHQWRVGHPDQHLUDFRPSDWtYHOFRPRREMHWLYRGHDSUHVHQWDomRDGHTXDGD
&RPXQLFDPRQRVFRPRVUHVSRQViYHLVSHODJRYHUQDQoDDUHVSHLWRHQWUHRXWURVDVSHFWRVGR
DOFDQFHSODQHMDGRGDpSRFDGDDXGLWRULDHGDVFRQVWDWDo}HVVLJQL¿FDWLYDVGHDXGLWRULDLQFOXVLYHDVHYHQWXDLVGH¿FLrQFLDVVLJQL¿FDWLYDVQRVFRQWUROHVLQWHUQRVTXHLGHQWL¿FDPRVGXUDQWH
nossos trabalhos.
5HFLIHGHDEULOGH
PricewaterhouseCoopers
$XGLWRUHV,QGHSHQGHQWHV
9LQtFLXV)HUUHLUD%ULWWR5rJR
&5&632
&RQWDGRU&5&%$2
',5(725,$
João Carlos Paes Mendonça - Diretor Presidente
Reginaldo Paes Mendonça - Diretor Vice-Presidente
-RVp(GXDUGR0HQGRQoD'LUHWRU9LFH3UHVLGHQWH
-DLPHGH4XHLUR]/LPD)LOKR'LUHWRU9LFH3UHVLGHQWH
5DIDHO0RQWHLURGH%DUURV*XLPDUmHV'LUHWRU$GPLQLVWUDWLYR)LQDQFHLUR
$UQDOGRGD&RVWD3RUWR)LOKR&RQWDGRU&5&3(2