DOEPE 17/04/2020 - Pág. 15 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 17/04/2020 ● Diário Oficial do Estado de Pernambuco

Recife, 17 de abril de 2020

Diário Oficial do Estado de Pernambuco - Poder Executivo
SMART TELECOMUNICAÇÕES E SERVIÇOS LTDA.
CNPJ: 03.423.730/0001-93
$SUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDV

Ano XCVII • NÀ 71 - 15
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Demonstração dos resultados
([HUFtFLRV¿QGRVHPGHGH]HPEURGHH
Ativo
Notas 31/12/2019 31/12/2018
3DVVLYRHSDWULP{QLROtTXLGR
Notas 31/12/2019 31/12/2018
(Em milhares de Reais)
Ativo circulante
Passivo circulante
31/12/2019 31/12/2018
&DL[DHHTXLYDOHQWHVGHFDL[D
4
6.118
395
(PSUpVWLPRVH¿QDQFLDPHQWRV
488
5HFHLWDRSHUDFLRQDOOtTXLGD
19.197
8.123
&RQWDVDUHFHEHU
5
2.112
852
Passivo de arrendamento - IFRS 16
3d
824
(5.105)
(4.103)
Custos dos serviços prestados e das mercadorias vendidas
(VWRTXHV
179
Fornecedores
1.737
714
5HVXOWDGREUXWR
14.092
4.020
7ULEXWRVDUHFXSHUDU
113
33
Salários, provisões e encargos sociais
8
1.084
239
Receitas (despesas) operacionais
$GLDQWDPHQWRDIRUQHFHGRUHV
159
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDODSDJDU
78
61
'HVSHVDVFRPYHQGDV
(631)
2XWURVFUpGLWRV
,PSRVWRVWD[DVHFRQWULEXLo}HV
267
199
71
164
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
(7.760)
(2.997)
2XWUDVREULJDo}HV
Total do ativo circulante
8.414
1.782
18
2XWUDV GHVSHVDV UHFHLWDVRSHUDFLRQDLVOtTXLGDV
(2.775)
(255)
Ativo não circulante
Total do passivo circulante
3.990
1.719
5HVXOWDGRRSHUDFLRQDODQWHVGRUHVXOWDGR¿QDQFHLUR
2.926
768
'LUHLWRLQGHQL]DWyULRGHSURYLV}HV
6
30.080
Passivo não circulante
5HVXOWDGR¿QDQFHLUROtTXLGR
(224)
(254)
2XWURVFUpGLWRV
(PSUpVWLPRVH¿QDQFLDPHQWRV
937
33
Adiantamento de clientes
289
7RWDOGRUHDOL]iYHODORQJRSUD]R
30.080
33
'HVSHVDV¿QDQFHLUDV
(283)
(281)
Passivo de arrendamento - IFRS 16
3d
1.557
,PRELOL]DGR
7
7.153
4.253
5HFHLWDV¿QDQFHLUDV
59
27
Provisões
6
32.842
,QWDQJtYHO
10
5HVXOWDGRDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO
2.702
514
2XWUDVREULJDo}HV
Ativo de direito de uso IFRS 16 (CPC 06)
3d
2.366
364
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
(1.006)
(149)
Total do ativo não circulante
Total do passivo não circulante
39.599
4.296
34.399
1.590
Imposto de renda
(444)
(66)
3DWULP{QLROtTXLGR
10
(562)
(83)
&RQWULEXLomRVRFLDO
Capital social
2.500
2.500
5HVXOWDGROtTXLGRGRH[HUFtFLR
1.696
365
Reserva legal
25
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
5HVHUYDGHLQFHQWLYRV¿VFDLV
124
'HPRQVWUDomRGRVUHVXOWDGRVDEUDQJHQWHV
5HVHUYDGHOXFURVDUHDOL]DU
244
([HUFtFLRV¿QGRVHPGHGH]HPEURGHH
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO$)$&
7.000
(Em milhares de reais)
7RWDOGRSDWULP{QLROtTXLGR
9.624
2.769
31/12/2019 31/12/2018
Total do ativo
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
48.013
6.078
48.013
6.078
5HVXOWDGROtTXLGRGRH[HUFtFLR
1.696
365
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
2XWURVUHVXOWDGRVDEUDQJHQWHV
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR([HUFtFLRV¿QGRVHPGHGH]HPEURGHH(Em milhares de reais)
5HVXOWDGRDEUDQJHQWHWRWDO
1.696
365
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
5HVHUYDVGHOXFURV
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&DSLWDOD Reserva
Reserva de
Reserva de $GLDQWDPHQWRSDUDIXWXUR
/XFURV
'HPRQVWUDomRGRVÀX[RVGHFDL[D
Total
VRFLDO LQWHJUDOL]DU
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([HUFtFLRV¿QGRVHPGHGH]HPEURGHH
6DOGRHPGHGH]HPEURGH
2.500
(1.300)
457
1.657
(Em milhares de reais)
$MXVWHGHH[HUFtFLRVDQWHULRUHV
(37)
(37)
31/12/2019 31/12/2018
,QWHJUDOL]DomRGHFDSLWDO
1.300
1.300
)OX[RGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
Reversão de reservas
(220)
220
5HVXOWDGROtTXLGRGRH[HUFtFLR
365
365
5HVXOWDGRDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO
2.702
514
$MXVWHVSDUDFRQFLOLDURUHVXOWDGRDRFDL[DJHUDGR
Constituição de reservas
25
7
(32)
pelas atividades operacionais:
'LVWULEXLomRGHOXFURV
(334)
(334)
'HSUHFLDomRHDPRUWL]DomR
795
509
2XWUDVPXWDo}HV
(182)
(182)
6DOGRHPGHGH]HPEURGH
2.500
25
244
2.769
(QFDUJRV¿QDQFHLURVOtTXLGRV
224
254
$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO
7.000
7.000
3URYLVmRSDUDFUpGLWRVFRPSHUGDHVSHUDGD
125
40
5HVXOWDGROtTXLGRGRH[HUFtFLR
1.696
1.696
Constituição de provisões
2.749
Constituição de reserva
124
(124)
6.595
1.317
Reversão de reservas
(25)
(244)
269
Variações nos ativos e passivos
2XWUDVPXWDo}HV
(1.841) (1.841)
$XPHQWR HPFRQWDVDUHFHEHU
(1.385)
(142)
6DOGRHPGHGH]HPEURGH
2.500
124
7.000
9.624
$XPHQWR HPWULEXWRVDUHFXSHUDU
(80)
(26)
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
5HGXomRHPHVWRTXHV
179
1.459
1RWDV([SOLFDWLYDVjVGHPRQVWUDo}HV¿QDQFHLUDVGHGH]HPEURGH(Em milhares de reais)
(Aumento) em outros ativos circulantes e não circulantes
285
92
&RQWH[WRRSHUDFLRQDO$6PDUW7HOHFRPXQLFDo}HVH6HUYLoRV/WGDpXPDVRFLHGDGH
UHIHUHVHDFRQWUDWRVFRPFOLHQWHVQRTXDORFOLHQWHDGTXLUHXPSDFRWHHQYROYHQGRXP
$XPHQWRHPIRUQHFHGRUHV
1.023
254
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RX PDLV VHUYLoRV SRGHQGR RX QmR LQFOXLU DSDUHOKRV FRP GHVFRQWR (P FRQIRUPLGDGH
$XPHQWRHPREULJDo}HVVRFLDLV
845
110
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Aumento (redução) em adiantamento de clientes
(289)
185
VWUDo}HV¿QDQFHLUDVGHIRUDPDXGLWDGDVSHOD'HORLWWH7RXFKH7RKPDWVX$V
DRSUHoRGHUHIHUrQFLDDRTXDOQRVUHIHULPRVFRPR³6WDQGDORQH6HOOLQJ3ULFH±663´
GHPRQVWUDo}HV ¿QDQFHLUDV GH  RUD DSUHVHQWDGDV SDUD ¿QV FRPSDUDWLYRV
UHFRQKHFHQGRDUHFHLWDTXDQGRFDGDREULJDomRGHGHVHPSHQKRpVDWLVIHLWDRXVHMDIRU$XPHQWRHPLPSRVWRVWD[DVHFRQWULEXLo}HV
68
124
QmRLQWHJUDUDPDVGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDVGDFRQWURODGRUDGDTXHOHH[QHFHQGRRVVHUYLoRVFRQWUDWDGRVRXTXDQGRDSOLFiYHOWUDQVIHULQGRRFRQWUROHGDTXHOHV
Aumento em outros passivos circulantes e não circulantes
(2.182)
(158)
HUFtFLRYLVWRTXHDDTXLVLomRGRFRQWUROHGHVWDVRFLHGDGHSHOD$OJDU7HOHFRPRFRUUHX
DSDUHOKRVHDFHVVyULRVSURPHWLGRVF &3& ,)56 ,QVWUXPHQWRV¿QDQFHLURV2
,PSRVWRGHUHQGDHFRQWULEXLomRVREUHROXFURSDJRV
(990)
(111)
em julho de 2019. A Companhia tem como principais atividades a prestação de serviços
&3&±,QVWUXPHQWRV¿QDQFHLURVFRUUHODFLRQDGRjQRUPDLQWHUQDFLRQDO,)56WURX[H
&DL[DHHTXLYDOHQWHVGHFDL[DOtTXLGRVJHUDGRV
GHFRPXQLFDomRHPXOWLPtGLD 6&0 VHUYLoRVGHUHGHHFLUFXLWRHVSHFLDOL]DGR 5&( H
pelas atividades operacionais
4.069
3.104
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VHUYLoROLPLWDGRHVSHFLDOL]DGR 6/( $XWRUL]DomR±$1$7(/2VVHUYLoRVRIHUWDGRVSHOD
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)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
&RPSDQKLDEHPFRPRDVWDULIDVFREUDGDVVmRUHJXODPHQWDGRVSHOD$1$7(/yUJmR
UHFXSHUiYHOTXDQGRDSOLFiYHOHFRPSOHPHQWDRVQRYRVSULQFtSLRVGHFRQWDELOLGDGHGH
(3.415)
(2.067)
(PDWLYRLPRELOL]DGRHLQWDQJtYHO
responsável pela regulação do setor de telecomunicações no Brasil, de acordo com a
KHGJHSXEOLFDGRV$SUiWLFDDGRWDGDQR*UXSR$OJDUFRQVLVWHQDDYDOLDomRGDVFRQWDVD
&DL[DHHTXLYDOHQWHVGHFDL[DOtTXLGRVDSOLFDGRV
(3.415)
(2.067)
nas
atividades
de
investimentos
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GHOLTXLGDomRGXYLGRVD 3&/' G IFRS 16 - Arrendamento mercantil - A IFRS 16, cor$GLo}HVGHHPSUpVWLPRVH¿QDQFLDPHQWRV
1.325
$XWRUL]DomRSDUDSUHVWDomRGH6HUYLoR
UHVSRQGHQWHDR&3& 5 ±2SHUDo}HVGHDUUHQGDPHQWRPHUFDQWLOHQWURXHPYLJRU
3DJDPHQWRGHHPSUpVWLPRVH¿QDQFLDPHQWRV
(1.425)
(2.582)
GH&RPXQLFDomR0XOWLPtGLD6&0 7RGDVDVUHJL}HVGR%UDVLO Indeterminado
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$GLDQWDPHQWRSDUDIXWXURDXPHQWRGHFDSLWDO$)$&
7.000
Eventos ocorridos em 2019  (P  GH MXOKR GH  IRL FRQFOXtGR R SURFHVVR GH
VHQGRTXHDVXDDSOLFDomRDEUDQJHXRVGLYHUVRVDUUHQGDPHQWRVLQFOXLQGRDUUHQGDPHQPagamento de arrendamento mercantil
(172)
DTXLVLomRGD6PDUW7HOHFRPXQLFDo}HVSHOD$OJDU7HOHFRP6$DTXDOSDVVRXQDTXHOD
WRVGHDWLYRVGHGLUHLWRGHXVRHPVXEDUUHQGDPHQWRFRPDOJXPDVH[FHo}HV'HDFRUGR
(334)
(516)
'LVWULEXLomRGHOXFURV
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FRP,)56DR¿UPDURVFRQWUDWRVDVHPSUHVDVGHYHUmRDYDOLDUVHRFRQWUDWRpRX
&DL[DHHTXLYDOHQWHVGHFDL[DOtTXLGRVJHUDGRV DSOLFDGRV 
controladora direta.
FRQWpPXPDUUHQGDPHQWR2FRQWUDWRpRXFRQWpPXPDUUHQGDPHQWRVHHOHWUDQVPLWHR
5.069
(1.773)
SHODVDWLYLGDGHVGH¿QDQFLDPHQWRV
%DVHVGHSUHSDUDomRHDSUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVa) Base
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5.723
(736)
de preparação $V GHPRQVWUDo}HV ¿QDQFHLUDV GD &RPSDQKLD IRUDP HODERUDGDV FRQFRQWUDSUHVWDomR GH¿QLGD $ ,)56  HVWDEHOHFH RV SULQFtSLRV SDUD R UHFRQKHFLPHQWR
395
1.131
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6.118
395
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norma inclui duas isenções de reconhecimento para arrendatários: arrendamentos de
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
³,)56´ HPLWLGRVSHOR,QWHUQDWLRQDO$FFRXQWLQJ6WDQGDUGV%RDUG ³,$6%´ E Base de
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FDomRGHVVD,QWHUSUHWDomRQmRWUD]LPSDFWRVUHOHYDQWHVSDUDDVVXDVGHPRQVWUDo}HV¿mensuração $V GHPRQVWUDo}HV ¿QDQFHLUDV IRUDP SUHSDUDGDV FRQVLGHUDQGR R FXVWR
de um contrato de arrendamento, o arrendatário reconhecerá um passivo relativo aos
QDQFHLUDVWHQGRHPYLVWDRDOWRJUDXGHDWHQomRGDGDDRVDVVXQWRVWULEXWiULRVHPJHUDO
KLVWyULFRFRPREDVHGHYDORUHDMXVWDGDVSDUDUHÀHWLUDDYDOLDomRGHDWLYRVHSDVVLYRV¿SDJDPHQWRVGHDUUHQGDPHQWR ³SDVVLYRGHDUUHQGDPHQWR´ HXPDWLYRTXHUHSUHVHQWDR
HYLWDQGRDGHWHUPLQDomRGHXPDREULJDomR¿VFDODPHQRURXPHVPRRUHFRQKHFLPHQWR
nanceiros mensurados ao valor justo por meio do resultado. c) 0RHGDIXQFLRQDOHPRHGD
GLUHLWRGHXWLOL]DURDWLYRVXEMDFHQWHGXUDQWHRSUD]RGHDUUHQGDPHQWR ³DWLYRGHGLUHLWR
GHXPFUpGLWRWULEXWiULRVXSHUDYDOLDGRLL 1RYDVQRUPDVHPLWLGDVHDLQGDQmRDSOLFiYHLV
de apresentação  $V GHPRQVWUDo}HV ¿QDQFHLUDV HVWmR DSUHVHQWDGDV HP 5HDO 5 
GHXVR´ 2VDUUHQGDWiULRVGHYHUmRUHFRQKHFHUVHSDUDGDPHQWHDGHVSHVDGHMXURVVREUH
$WpjGDWDGHFRQFOXVmRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVD&RPSDQKLDQmRDGRWRXDV
TXHpDPRHGDIXQFLRQDOHGHDSUHVHQWDomRGDVRFLHGDGHG Uso de estimativas e julRSDVVLYRGHDUUHQGDPHQWRHDGHVSHVDGHGHSUHFLDomRVREUHRDWLYRGHGLUHLWRGHXVR
IFRSs novas e revisadas a seguir, já emitidas e ainda não aplicáveis:
gamentos$VLQIRUPDo}HVVREUHMXOJDPHQWRVFUtWLFRVUHIHUHQWHVjVSROtWLFDVFRQWiEHLV
7DPEpPHPDOJXQVFDVRVGHYHUmRUHDYDOLDURSDVVLYRGRDUUHQGDPHQWRFRPRQRFDVR
- IFRS 17
Contratos de Seguros
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GHPXGDQoDQRSUD]RGRDUUHQGDPHQWRHRXQRVSDJDPHQWRVIXWXURVGRDUUHQGDPHQWR
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¿QDQFHLUDVEHPFRPRDVLQIRUPDo}HVVREUHLQFHUWH]DVUHODFLRQDGDVjVSUHPLVVDVHHV2VDUUHQGDGRUHVFRQWLQXDUmRDFODVVL¿FDUWRGRVRVDUUHQGDPHQWRVFRPEDVHQRPHVPR
e IAS 28 (alterações)
investidor e sua Coligada ou Joint Venture
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- Alterações à IFRS 3
'H¿QLomRGHQHJyFLRV
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- Alterações à IAS 1 e IAS 8
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 5HVXPR GDV SULQFLSDLV SROtWLFDV FRQWiEHLV  $V SROtWLFDV FRQWiEHLV DGRWDGDV
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SHOD&RPSDQKLDHVWmRHPFRQIRUPLGDGHFRPDOHJLVODomR%UDVLOHLUDHFRPDVQRUPDV
UDVHVWmRDSUHVHQWDGRVQRWDEHODDVHJXLU
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347
131
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5.771
264
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6.118
395
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Valor 'HSUHFLDomR Valor 3DVVLYR
não
31/12/2019 31/12/2018
a) ,PRELOL]DGR  9LGD ~WLO PpGLD HVWLPDGD $ GHSUHFLDomR p UHFRQKHFLGD QR UHVXOWDGR
FXVWR DFXPXODGD OtTXLGR FLUFXODQWH FLUFXODQWH Total
9DORUHVIDWXUDGRV
2.103
892
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,PyYHLV
2.493
(127)
2.366
824
1.557
2.381
9DORUHVQmRIDWXUDGRV
174
segue:
2.493
(127)
2.366
824
1.557
2.381
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