DOEPE 08/05/2020 - Pág. 11 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 8 de maio de 2020
Diário Oficial do Estado de Pernambuco - Poder Executivo
SALVADOR SHOPPING S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
VXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRVH[HUFtFLRVHQFHUUDGRVHPGH
GH]HPEURGH HGHHUHODWyULRGRDXGLWRULQGHSHQGHQWH.
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
Ativo
Circulante
&DL[DHHTXLYDOHQWHVGH
FDL[D 1RWD
&RQWDVDUHFHEHU 1RWD
Adiantamentos
2019
2018 Passivo e patrimônio líquido
Circulante
)RUQHFHGRUHV
Contas a pagar a empresa
OLJDGD 1RWD
)LQDQFLDPHQWRV 1RWD
7ULEXWRVDSDJDU
Adiantamentos de clientes
Não circulante
5HDOL]iYHODORQJRSUD]R
(PSUpVWLPRVDORMLVWDV 1RWD
'HSyVLWRVMXGLFLDLV
Propriedades para
LQYHVWLPHQWR 1RWD
'LIHULGR 1RWD
-
7RWDOGRDWLYR
Não circulante
)LQDQFLDPHQWRV 1RWD
7ULEXWRVGLIHULGRV 1RWD
2019
2
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
5HVHUYDGHOXFURV
2018
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
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
-XURVVREUHRFDSLWDOSUySULRSDJRV 1RWD G
-
(PGHGH]HPEURGH
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
-XURVVREUHRFDSLWDOSUySULRSDJRV 1RWD G
-
(PGHGH]HPEURGH
-
Total
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
Seção A – InforPDo}HVJHUDLV
1.1. Contexto operacional - A SALVADOR SHOPPING S.A.
³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGR
TXHWHPFRPRREMHWRDSDUWLFLSDomRHRLQYHVWLPHQWRHPHPSUHHQGLPHQWRVLPRELOLiULRVGHPDQHLUDHPJHUDOLQFOXVLYHR
HPSUHHQGLPHQWRGHQRPLQDGR6DOYDGRU6KRSSLQJDJHVWmR
e a administração de outras empresas relacionadas com os
empreendimentos.
$&RPSDQKLDpSURSULHWiULDGRHPSUHHQGLPHQWR6DOYDGRU
6KRSSLQJORFDOL]DGRHP6DOYDGRU±%$LQDXJXUDGRHP
PDLRGH.
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHPGHPDUoRGH.
1.2. Base de preparação$VGHPRQVWUDo}HV¿QDQFHLras foram preparadas conforme as práticas contábeis
DGRWDGDVQR%UDVLOLQFOXLQGRRVSURQXQFLDPHQWRVHPLWLGRVSHOR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV &3&
HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDV
GDV GHPRQVWUDo}HV ¿QDQFHLUDV H VRPHQWH HODV DV
TXDLV HVWmR FRQVLVWHQWHV FRP DV XWLOL]DGDV SHOD DGPLnistração na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLVIRUDP
DSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQD1RWD
11RUPDVDOWHUDo}HVHLQWHUSUHWDo}HV - As seguintes
QRUPDVIRUDPDGRWDGDVSHODSULPHLUDYH]SDUDRH[HUFtFLR
LQLFLDGRHPGHMDQHLURGH &3& 5 ±³2SHUDo}HV GH$UUHQGDPHQWR 0HUFDQWLO´ H ,&3& ± ³,QFHUWH]D
sobre Tratamento de Tributos sobre a Renda”. A administraomRDYDOLRXDVDOWHUDo}HVWUD]LGDVSRUHVVDVQRUPDVHFRQFOXLXTXHQmRKiLPSDFWRVGHFRUUHQWHVGHVXDVDSOLFDo}HV
Seção B – Riscos
2. EVWLPDWLYDV H MXOJDPHQWRV FRQWiEHLV FUtWLFRV - As
HVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWH DYDOLDGRV H EDVHLDPVH QD H[SHULrQFLD KLVWyULFD H HP
RXWURV IDWRUHV LQFOXLQGR H[SHFWDWLYDV GH HYHQWRV IXWXURV
FRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVR
GH FHUWDV HVWLPDWLYDV FRQWiEHLV FUtWLFDV H R H[HUFtFLR de
MXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQR
SURFHVVRGHDSOLFDomRGDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDVUHIHUHQWHVjGLYXOJDomRGHYDORUMXVWRHjVHOHomR
GDVYLGDV~WHLVGHSURSULHGDGHVSDUDLQYHVWLPHQWRDPRUWL]DomRGRGLIHULGRGHWHUPLQDomRGHSURYLV}HVSDUDWULEXWRV
para perdas estimadas de crédito e outras similares. Os
UHVXOWDGRV UHDLV SRGHP DSUHVHQWDU YDULDo}HV HP UHODomR
jVHVWLPDWLYDV
Seção C – Notas explicativas relevantes selecionadas
&DL[DHHTXLYDOHQWHVGHFDL[D2VDOGRHPGH
dH]HPEUR GH p FRPSRVWR SRU 5 UHODWLYR D UHFXUVRV HP FRQWD FRUUHQWH ± 5 H SRU 5
HPDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[D ±5
$V DSOLFDo}HV ¿QDQFHLUDV HP UHQGD ¿[D UHIHUHPVH D
FHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVH TXRWDVGHIXQGRV
GH LQYHVWLPHQWR RV TXDLV SRVVXHP OLTXLGH] LPHGLDWD H
WrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGH
GHSyVLWRLQWHU¿QDQFHLUR±&',
&RQWDVDUHFHEHU
2019
2018
&RQGRPtQLRGR6DOYDGRU6KRSSLQJ D
$OXJXpLVDUHFHEHU
&HVV}HVGHGLUHLWRDUHFHEHU±
³5HVVSHUDWD´
2XWUDV
3URYLVmRSDUDSHUGDVHVWLPDGDV
GHFUpGLWR E
D 5HIHUHPVHDRVYDORUHVGHDOXJXpLVHGH³5HV6SHUDWD´
MiUHFHELGRVSHOR&RQGRPtQLRGR6DOYDGRU6KRSSLQJSRUpP
QmRUHSDVVDGRVj&RPSDQKLDDWpR¿PGRH[HUFtFLR(VVHV
YDORUHVIRUDPUHSDVVDGRVQRLQtFLRGRPrVVXEVHTXHQWH
E $SURYLVmRSDUDSHUGDVHVWLPDGDVGHFUpGLWRpFRQVWLWXtGDHPPRQWDQWHMXOJDGRVX¿FLHQWHSDUDID]HUIDFHD
HYHQWXDLVSHUGDVQDUHDOL]DomRGRFRQWDVDUHFHEHUFRP
EDVHHPDQiOLVHLQGLYLGXDOGHFDGDFUHGRU(P D
&RPSDQKLD FRQVWLWXLX SURYLVmR SDUD SHUGDV HVWLPDGDV
GHFUpGLWRQRPRQWDQWHGH5 ±5
5. Propriedades para investimento
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HVHHTXLSDPHQWRV
0yYHLVHXWHQVtOLRV
2XWUDV
Adiantamentos
6DOGRHPGHMDQHLUR
$TXLVLo}HV
$OLHQDo}HV
Depreciação
6DOGRHPGHGH]HPEUR
Custo de
aquisição
Depreciação
acumulada
OVYDORUHVDFLPDUHSUHVHQWDPDÈUHD%UXWD/RFiYHO±$%/
corresSRQGHQWHDRHPSUHHQGLPHQWRGR6DOYDGRU6KRSSLQJ
$VDTXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWRHP
H HVWmR VXEVWDQFLDOPHQWH UHSUHVHQWDGDV SRU JDVWRV
FRPDUHYLWDOL]DomRGRHPSUHHQGLPHQWR
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DV DQXDLV GH GHSUHFLDomR HVWmR EDVHDGDV HP ODXGR GH
DYDOLDomR HPLWLGR SRU SHULWRV LQGHSHQGHQWHV 3DUD D HODERUDomR GR ODXGR R DYDOLDGRU LQGHSHQGHQWH FRQVLGHURX R
SODQHMDPHQWRRSHUDFLRQDOGD&RPSDQKLDSDUDRVSUy[LPRV
H[HUFtFLRV DQWHFHGHQWHV LQWHUQRV FRPR R QtYHO GH PDQXtenção e utilização dos itens, elementos de comparação e
WD[DVGHYLYrQFLDGRVEHQV
6HHVVDVSURSULHGDGHVHVWLYHVVHPDYDOLDGDVSHORYDORUMXVWRHVWHVHULDGH5$&RPSDQKLDHVWDEHOHFHR
YDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHPR
uso de operações recentes realizadas entre terceiros com
SURSULHGDGHVVLPLODUHVDDQiOLVHGHPRGHORVGHSUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDdas pelo merFDGRHDDQiOLVHGHÀX[RVGHFDL[DGHVFRQWD-
2019
2018
Líquido
2019
Líquido
2018
Vida útil
estimada
(em anos)
GRVRVTXDLVQmRFRQVLGHUDPRVHIHLWRVWULEXWiULRVWHQGR
HPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWRGDDGPLQLVWUDomR
GHTXHRPHUFDGRDVVLPDYDOLDHVVHVWLSRVGHSURSULHGDGHV
HPHYHQWXDLVQHJRFLDo}HV
$V SURSULHGDGHV SDUD LQYHVWLPHQWR VmR DUUHQGDGDV SDUD
locatários por meio de contratos de arrendamento operacioQDOTXHSRVVXHPQRUPDOPHQWHSUD]RGHYLJrQFLDGHFLQFR
DQRV([FHSFLRQDOPHQWHSRGHPH[LVWLUFRQWUDWRVFRPSUD]RVGHYLJrQFLDVHFRQGLo}HVGLIHUHQFLDGDV
(P D &RPSDQKLD IDWXURX 5 HP DOXJXpLV
PtQLPRV UHIHUHQWHV DRV FRQWUDWRV YLJHQWHV HP GH GH]HPEUR GH FXMRV PRQWDQWHV DSUHVHQWDP R VHJXLQWH
FURQRJUDPDGHUHQRYDomR
2019
(P
(P
(P
$SyV
Indeterminado
Total
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2019
2018
Receitas líquidas (Nota 9)
'HVSHVDVDGPLQLVWUDWLYDV
'HSUHFLDomRHDPRUWL]DomR
'HVSHVDVJHUDLV 1RWD
PURYLVmRSDUDSHUGDVHVWLPDGDVGH
FUpGLWR 1RWD
2XWUDVGHVSHVDVOtTXLGDV
Lucro operacional
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
(QFDUJRVGH¿QDQFLDPHQWRV
2XWUDVGHVSHVDV¿QDQFHLUDV
Lucro antes do imposto de renda e da
FRQWULEXLomRVRFLDO
Imposto de renda e contribuição social
GLIHULGRV 1RWD
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
Lucro líquido do exercício
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDO
QR¿PGRH[HUFtFLR±5
2,00
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLR¿QGRHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
2018
/XFUROtTXLGRGRH[HUFtFLR
Outros componentes do resultado abrangente
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLR
6. Diferido
2019
2018
Saldo ePGHMDQHLUR
Amortização
6DOGRHPGHGH]HPEUR
-
Demonstrado ao custo e representado por gastos de implantação e pré-operacionais,
OtTXLGR GDV UHFHLWDV HYHQWXDLV DXIHULGDV QD SUpRSHUDomR (VWi GHGX]LGR GD DPRUWL]DomR DFXPXODGD SHOR SUD]R GH DQRV D SDUWLU GD GDWD HP TXH RV EHQHItFLRV
FRPHoDPDVHUJHUDGRV LQtFLRGDVRSHUDo}HV 'HDFRUGRD/HLQ
D&RPSDQKLDRSWRXSRUPDQWHURVVDOGRVGRDWLYRGLIHULGRH[LVWHQWHVHPGH
GH]HPEURGHDWpVXDDPRUWL]DomRLQWHJUDO.
7. Financiamentos 5HIHUHVH D ¿QDQFLDPHQWR FRQFHGLGR SHOR %DQFR GR
1RUGHVWHGR%UDVLO6$ %1% QRkPELWRGR)XQGR&RQVWLWXFLRQDOGH)LQDQFLDPHQWRGR1RUGHVWH±)1(2VHQFDUJRV¿QDQFHLURVLQFLGHQWHVVREUHRFUpGLWR
VmRGHDDFRPE{QXVGHDGLPSOrQFLDGH2YDORU¿QDQFLDGR
SDUDDH[SDQVmRHVWiVHQGRDPRUWL]DGRHPSUHVWDo}HVPHQVDLVHVXFHVVLYDVFRPYHQFLPHQWR¿QDOHP GHQRYHPEURGH
Para estas operações, a Companhia deu em garantia a hipoteca de parte de
VXDVSURSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
2YDORUMXVWRGRV¿QDQFLDPHQWRVVHDSUR[LPDDRVHXYDORUFRQWiELOYLVWR
TXHQmRKRXYHPXGDQoDVVLJQL¿FDWLYDVQDVFRQGLo}HVGHPHUFDGRDWXDLV
H WD[DV GH MXURV HP UHODomR jV FRQGLo}HV QD GDWD HP TXH R HPSUpVWLPR
foi tomado.
8. Patrimônio líquido
(a) Capital social2FDSLWDOVRFLDOHPGHGH]HPEURGH HGH
WRWDOPHQWH VXEVFULWR H LQWHJUDOL]DGR HVWi UHSUHVHQWDGR SRU
Do}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDO
HVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
$DGPLQLVWUDomRSURS{VDGHVWLQDomRGRVDOGRUHPDQHVFHQWHGROXFUROtTXLGR
GR H[HUFtFLR QR PRQWDQWH GH 5 5 SDUD UHVHUYD GH
UHWHQomRGHOXFURVXPDYH]TXHIRUDPXWLOL]DGRVSDUDDWHQGHULQYHVWLPHQWRV
GHFDSLWDOSUySULRHDPRUWL]DomRGH¿QDQFLDPHQWRV$FRQVWLWXLomRGDUHVHUYD
HPIRLDSURYDGDHPDVVHPEOHLDGHDFLRQLVWDVUHDOL]DGDHP GHDEULO
GH H FRQVWLWXLomR GD UHVHUYD HP VHUi GHOLEHUDGD RSRUWXQDPHQWH
HPDVVHPEOHLDGHDFLRQLVWDVTXHDSURYDUiDVGHPRQVWUDo}HV¿QDQFHLUDVGR
UHIHULGRH[HUFtFLR
F 'LVWULEXLomR GH GLYLGHQGRV - Aos acionistas é assegurado, estatutariaPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLR
DMXVWDGR QRV WHUPRV GD /HL GDV 6RFLHGDGHV SRU$o}HV 'XUDQWH R H[HUFtFLR
GH DGLUHWRULDSDJRXGLYLGHQGRVDQWHFLSDGRVQRPRQWDQWHGH5
±5 2HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGHGLYLGHQGRVFRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR
G -XURVVREUHRFDSLWDOSUySULR(PFRQIRUPLGDGHFRPD/HLQ D
DGPLQLVWUDomRGD&RPSDQKLDDSURYRXDGLVWULEXLomRDVHXVDFLRQLVWDVGHMXURV
VREUHRFDSLWDOSUySULRFDOFXODGRVFRPEDVHQDYDULDomRGD7D[DGH-XURVD
/RQJR3UD]R 7-/3 LPSXWDQGRRVDRYDORUGRGLYLGHQGRPtQLPRREULJDWyULR
(PDWHQGLPHQWRjOHJLVODomR¿VFDORVMXURVVREUHRFDSLWDOSUySULRFUHGLWDGRV
HSDJRVDRVDFLRQLVWDVQRPRQWDQWHGH5 ±5 IRUDP
FRQWDELOL]DGRV FRPR GHVSHVD ¿QDQFHLUD 1R HQWDQWR SDUD HIHLWR GHVVDV GHPRQVWUDo}HV ¿QDQFHLUDV RV MXURV VREUH R FDSLWDO SUySULR VmR DSUHVHQWDGRV
FRPRGLVWULEXLomRGROXFUROtTXLGRGRH[HUFtFLRSRUWDQWRUHFODVVL¿FDGRVSDUDR
SDWULP{QLROtTXLGRSHORYDORUEUXWRXPDYH]TXHRVEHQHItFLRV¿VFDLVSRUHOH
JHUDGRVVmRPDQWLGRVQRUHVXOWDGRGRH[HUFtFLR
9. Receitas líquidas
2019
2018
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
2XWUDVUHFHLWDV
'HGXo}HV±3,6&2),16HFDQFHODPHQWRV
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
2019
2018
*DVWRVFRPDHVWUXWXUDGR6DOYDGRU6KRSSLQJ
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
%DL[DVGHFRQWDVDUHFHEHUGHDOXJXHOH³5HV6SHUDWD´
6HUYLoRVSUHVWDGRV
Outras
11. ,PSRVWR GH UHQGD H FRQWULEXLomR VRFLDO H WULEXWRV GLIHULGRV $ WD[D
HIHWLYDGRVWULEXWRVGLIHUHGDWD[DQRPLQDOSULQFLSDOPHQWHSHODGHGXomRGRV
MXURVVREUHFDSLWDOSUySULRGH5 ±5 FRQIRUPHPHQFLRQDGR QD 1RWD G SHOD DGLomR GH SURYLV}HV H GHVSHVDV QmR GHGXWtYHLV
SDUD ¿QV ¿VFDLV QR YDORU GH 5 ± 5 H SHOD H[FOXVmR
GD GLIHUHQoD D PDLRU GD GHSUHFLDomR ¿VFDO SDUD D GHSUHFLDomR FRQWiELO QR
PRQWDQWHGH5 5
2LPSRVWRGHUHQGDHDFRQWULEXLomRVRFLDOGLIHULGRVSDVVLYRVUHIHUHPVHjGLIHUHQoDWHPSRUiULDHQWUHDGHSUHFLDomRGDVHGL¿FDo}HVFDOFXODGDjWD[D¿VFDO
H D UHVSHFWLYD GHSUHFLDomR FDOFXODGD SHOD VXD YLGD ~WLO EDVH FRQWiELO FRQIRUPHGLVSRVWRQRDUWGD/HLQ DOWHUDGDSHOD/HLQ
Ano XCVII • NÀ 84 - 11
CNPJ n.º 07.484.020/0001-24
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2019
2018
Fluxos de caixa das atividades operacionais
Lucro líquido antes do imposto de renda e
GDFRQWULEXLomRVRFLDO
$MXVWHVGH
'HSUHFLDomRHDPRUWL]DomR 1RWDH
Valor contábil residual de propriedade para
LQYHVWLPHQWRYHQGLGD 1RWD
3URYLVmRSDUDSHUGDVHVWLPDGDVGHFUpGLWR 1RWD
(QFDUJRVGH¿QDQFLDPHQWRV
-XURVGHHPSUpVWLPRVDORMLVWDV
Variações no capital circulante
&RQWDVDUHFHEHU
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
7ULEXWRVDSDJDU
Adiantamentos de clientes
2
&DL[DJHUDGRSHODVRSHUDo}HV
-XURVSDJRV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
Fluxos de caixa das atividades de investimento
(PSUpVWLPRVFRQFHGLGRVDORMLVWDV
'HSyVLWRVMXGLFLDLVHIHWXDGRV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
Caixa líquido aplicado nas atividades de investimento
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
$PRUWL]DomRGH¿QDQFLDPHQWRV
'LYLGHQGRVHMXURVVREUHFDSLWDOSUySULR
SDJRV 1RWD F H G
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGH¿QDQFLDPHQWR
Redução líquida de caixa e equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
$VDOtTXRWDVGHVVHVWULEXWRVGH¿QLGDVDWXDOPHQWHSDUDGHWHUPLQDomRGRVWULEXWRV
GLIHULGRVVmRGHSDUDRLPSRVWRGHUHQGDHGH SDUDDFRQWULEXLomRVRFLDO
12. Partes relacionadas - A Companhia é parte integrante de um grupo de empreVDV GHQRPLQDGR *UXSR -&30 TXH DWXD GH IRUPD LQWHJUDGD H RV EHQHItFLRV GDV
HVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRD
UD]RDELOLGDGHGDVVXDVRSHUDo}HV 1RWD
As contas a pagar a empresa ligada, JCPM Participações e Empreendimentos S.A.,
QR YDORU GH 5 ± 5 UHIHUHPVH j SDUFHOD HP DEHUWR TXH FDEH
j&RPSDQKLDQRFRPSDUWLOKDPHQWRGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDGR
JUXSRHFRQ{PLFRQRTXDOHVWiLQVHULGD
2SHVVRDOFKDYHGDDGPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMDUHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRSUyODERUHHDRVVDOiULRVH
HQFDUJRVQRPRQWDQWHGH5 ±5 2VVDOiULRVHHQFDUJRV
VmRDWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV.
&REHUWXUDGHVHJXURV - A contratação do seguro está sob a responsabilidade
GR&RQGRPtQLRGR6DOYDGRU6KRSSLQJHpIHLWDFRPEDVHHPSURJUDPDGHJHUHQFLDPHQWR GH ULVFRV FRP R REMHWLYR GH GHOLPLWDU RV ULVFRV EXVFDQGR QR PHUFDGR
FREHUWXUDVFRPSDWtYHLVFRPRSRUWHGRHPSUHHQGLPHQWR$VFREHUWXUDVFRQWUDWDGDV
QRPRQWDQWHGH5 VmRFRQVLGHUDGDVVX¿FLHQWHVSHODDGPLQLVWUDomRSDUD
FREULUHYHQWXDLVVLQLVWURVVHJXQGRDQDWXUH]DGHVXDDWLYLGDGHRVULVFRVHQYROYLGRV
em suas operações e a orientação de seus consultores de seguros.
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
14.1. Caixa e equivalentes de caixa &DL[D H HTXLYDOHQWHV GH FDL[D LQFOXHP
GHSyVLWRV EDQFiULRV H LQYHVWLPHQWRV GH FXUWR SUD]R GH DOWD OLTXLGH] FRP YHQFLPHQWRVRULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGH
YDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR³DWLYRV¿QDQFHLURVPHQVXUDGRVDRFXVWRDPRUWL]DGR´RVTXDLVVmRDWLYRV¿QDQFHLURV
QmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVUHSUHVHQWDGRVXQLFDPHQWH
SRUSULQFLSDOHMXURVQmRFRWDGRVHPXPPHUFDGRDWLYRHHVWmRDSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVD
GDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH $VUHFHLWDVFRPMXURVSURYHQLHQWHVGHVWHVDWLYRV¿QDQFHLURVVmRUHJLVWUDGDVHPUHFHLWDV
¿QDQFHLUDVXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV(VVHVDWLYRVFRPSUHHQGHP
DVDSOLFDo}HV¿QDQFHLUDVFRQWDVDUHFHEHUHPSUpVWLPRVDORMLVWDVDGLDQWDPHQWRV
HGHSyVLWRVMXGLFLDLV
2VHPSUpVWLPRVDORMLVWDVUHIHUHPVHDYDORUHVFRQFHGLGRVDORMLVWDVSDUDLQVWDODomR
GHVXDVORMDVQRHPSUHHQGLPHQWR6DOYDGRU6KRSSLQJHWrPSUD]RSDUDUHFHELPHQWR
DWp
&RQWDVDUHFHEHU - As contas a receber são, inicialmente, reconhecidas pelo
YDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGR
PpWRGRGDWD[DHIHWLYDGHMXURVPHQRVDSURYLVmRSDUDSHUGDV$VFRQWDVDUHFHEHU
estão representadas por aluguéis e “Res Sperata” a receber auferidos no empreenGLPHQWR6DOYDGRU6KRSSLQJ
14.4. Propriedades para investimento - A Companhia é proprietária de empreendiPHQWRVPDQWLGRVSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R2VLPyYHLVQmRVmR
RFXSDGRVSHOD&RPSDQKLDHHVWmRGHPRQVWUDGRVDRFXVWRGHDTXLVLomRRXFRQVWUXomRGHGX]LGRGDGHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGROLQHDUSHODVYLGDV
~WHLVHVWLPDGDVPHQFLRQDGDVQD1RWD
14.5. &RQWDV D SDJDU - As contas a pagar são obrigações a pagar por bens ou
VHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmRLQLFLDOPHQWH
UHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1DSUiWLFD
VmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
14.6. Financiamentos 2V ¿QDQFLDPHQWRV VmR UHFRQKHFLGRV LQLFLDOPHQWH SHOR
YDORU MXVWR OtTXLGR GRV FXVWRV LQFRUULGRV QD WUDQVDomR H VmR VXEVHTXHQWHPHQWH
GHPRQVWUDGRVSHORFXVWRDPRUWL]DGR6mRFODVVL¿FDGRVQRSDVVLYRFLUFXODQWHH[FHWRDTXHODVSDUFHODVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVDGDWDGR
EDODQoR HVWDVVmRFODVVL¿FDGDVQRSDVVLYRQmRFLUFXODQWH
$VGHVSHVDVFRPMXURVVmRUHFRQKHFLGDVFRPEDVHQRPpWRGRGHWD[DHIHWLYDGH
MXURVHLQFOXtGDVHPGHVSHVDV¿QDQFHLUDV
14.7. Apuração do resultado$&RPSDQKLDUHFRQKHFHDUHFHLWDGDVHJXLQWHIRUPD
$VUHFHLWDVGHDOXJXpLVVmRUHFRQKHFLGDVSHORPpWRGROLQHDUQDGHPRQVWUDomRGR
UHVXOWDGRGXUDQWHRSHUtRGRFRQWUDWXDO H
$VUHFHLWDVGH³5HV6SHUDWD´VmRUHFRQKHFLGDVQRPRPHQWRGDDVVLQDWXUDGRFRQtrato e são decorrentes da cessão dos direitos de integrar, participar e usufruir da
estrutura técnica e organizacional do empreendimento.
As dHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGRXVRGDLQIUDHVWUXWXUDDGPLQLVWUDWLYDPDQWLGDSHOR*UXSR
-&30 1RWD DJDVWRVUHODFLRQDGRVjHVWUXWXUDPDQWLGDQRHPSUHHQGLPHQWRSDUD
gerenciamento e monitoramento do processo de arrecadação de aluguéis, além de
RXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHVGD&RPSDQKLDHHVWmR
registradas pelo regime de competência.
$UHFHLWD¿QDQFHLUDpUHFRQKHFLGDFRQIRUPHRSUD]RGHFRUULGRSHORUHJLPHGHFRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
Os encargos do imposto de renda e da contribuição social foram determinados com
EDVHQROXFURUHDOHGHELWDGRVDRUHVXOWDGRGRH[HUFtFLRjVDOtTXRWDVSUHYLVWDVQD
OHJLVODomRDSOLFiYHO 1RWD
CONTINUA