DOEPE 16/03/2021 - Pág. 12 - Poder Executivo - Diário Oficial do Estado de Pernambuco
12 - Ano XCVIII • NÀ 51
Diário Oficial do Estado de Pernambuco - Poder Executivo
RIOMAR SHOPPING ARACAJU S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutáULDVVXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRVH[HUFtFLRVHQFHUUDGRVHP
31 de dezembro de 2020 e de 2019 e relatório do auditor independente.
Balanço patrimonial em 31 de dezembro - Em milhares de reais
2020
2019
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
(PSUpVWLPRVDORMLVWDV 1RWD
Depósitos judiciais
20
1.448
,QYHVWLPHQWRV 1RWD
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
,QWDQJtYHO
1
30
2
$WLYR
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD
&RQWDVDUHFHEHU 1RWD
'LYLGHQGRVDUHFHEHU 1RWD
9DORUHVDUHVWLWXLU 1RWD
2XWURVDWLYRV
7RWDOGRDWLYR
3DVVLYRHSDWULP{QLROtTXLGR
Circulante
)RUQHFHGRUHV
)LQDQFLDPHQWRV 1RWD
Contas a pagar a empresa
OLJDGD 1RWD
7ULEXWRVDSDJDU
'LYLGHQGRVSURSRVWRV 1RWD F
1mRFLUFXODQWH
)LQDQFLDPHQWRV 1RWD
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
5HVHUYDGHOXFURV
7RWDOGRSDVVLYRHGR
SDWULP{QLROtTXLGR
2020
2019
3.000
-
2.000
9
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR(PPLOKDUHVGHUHDLV
Capital 5HVHUYDGHOXFURV
/XFURV
VRFLDO /HJDO Retenção DFXPXODGRV
Total
Em 1º de janeiro de 2019
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
5HYHUVmRGHUHVHUYDV 1RWD E
'LYLGHQGRV$QWHFLSDGRV 1RWD F
'LYLGHQGRV3URSRVWRV 1RWD F
-
Em 31 de dezembro de 2019
/XFUROtTXLGRGRH[HUFtFLR
$XPHQWRGHFDSLWDO 1RWD D
&RQVWLWXLomRGHUHVHUYDV 1RWD E
5HYHUVmRGHUHVHUYDV 1RWD E
'LYLGHQGRV$QWHFLSDGRV 1RWD F
'LYLGHQGRV3URSRVWRV 1RWD F
-
28.302
-
Em 31 de dezembro de 2020
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
Seção A±,QIRUPDo}HVJHUDLV
&RQWH[WRRSHUDFLRQDO25LRPDU6KRSSLQJ$UDFDMX6$ ³&RPSDQKLD´ pXPDVRFLHGDGH
DQ{QLPDGHFDSLWDOIHFKDGRTXHWHPFRPRREMHWLYRDDGPLQLVWUDomRGHEHQVSUySULRVHDSDUWLcipação societária em outras sociedades.
A Companhia é proprietária do empreendimento Shopping Riomar, localizado em Aracaju – SE.
(PPHDGRVGHPDUoRGHD2UJDQL]DomR0XQGLDOGH6D~GH 206 GHFODURXDOHUWDGHSDQGHPLD
GRQRYRFRURQDYtUXV &29,' DIHWDQGRDURWLQDGDSRSXODomRHGDDWLYLGDGHHFRQ{PLFDJOREDO
$WXDOPHQWH D &RPSDQKLD YHP DGRWDQGR WRGDV DV PHGLGDV SRVVtYHLV SDUD PLQLPL]DU RV LPpactos trazidos pela pandemia da COVID-19 em suas operações, atuando de forma prudente
HVHJXLQGRWRGDVDVPHGLGDVVXJHULGDVSHODVDXWRULGDGHVVDQLWiULDVFRPRREMHWLYRSULQFLSDO
GHSUHVHUYDUDVD~GHHDVHJXUDQoDGHVHXVFRODERUDGRUHVFOLHQWHVHDSRSXODomRHPJHUDO
e LPSRUWDQWH GHVWDFDU TXH D &RPSDQKLD YHP FXPSULQGR FRP WRGRV RV VHXV FRPSURPLVVRV
LPHGLDWRVQmRDSUHVHQWDQGRDWpRPRPHQWRQHFHVVLGDGHGHFDSWDomRGHUHFXUVRV¿QDQFHLURV
SDUDDPDQXWHQomRGHVXDVDWLYLGDGHVRSHUDFLRQDLV
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHP GHPDUoRGH
1.2. Base de preparação$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOLQFOXLQGRRVSURQXQFLDPHQWRVHPLWLGRVSHOR&RPLWrGH3URQXQFLDPHQWRV &RQWiEHLV &3& H HYLGHQFLDP WRGDV DV LQIRUPDo}HV UHOHYDQWHV SUySULDV GDV
GHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDVSHOD
administração na sua gestão.
AVSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HV¿QDQFHLUDVDVTXDLV
IRUDPDSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRVHVWmRDSUHVHQWDGDVQD1RWD.
$&RPSDQKLDQmRDSUHVHQWDDVGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDVYLVWRTXHDVXDFRQWURODGRUD¿QDOGLVSRQLELOL]DDRS~EOLFRVXDVGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDVHPFRQIRUPLGDGHFRPRV3URQXQFLDPHQWRV7pFQLFRVGR&3&
6HomR%±5LVFRV
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV$VHVWLPDWLYDVHRVMXOJDPHQWRVFRQWiEHLV
VmRFRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHVLQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$SUHSDUDomRGHGHPRQVWUDo}HV¿QDQFHLUDVUHTXHURXVRGHFHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHRH[HUFtFLRGHMXOJDPHQWRSRUSDUWHGDDGPLQLVWUDomRGD&RPSDQKLDQRSURFHVVRGHDSOLFDomRGDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDLQFOXHPSRUWDQWR
HVWLPDWLYDVUHIHUHQWHVjGLYXOJDomRGHYDORUMXVWRHjVHOHomRGDVYLGDV~WHLVGHSURSULHGDGHV
SDUDLQYHVWLPHQWRDPRUWL]DomRGHLQWDQJtYHLVGHWHUPLQDomRGHSURYLV}HVSDUDWULEXWRVHRXWUDV
VLPLODUHV2VUHVXOWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjVHVWLPDWLYDV
6HomR&±1RWDVH[SOLFDWLYDVUHOHYDQWHVVHOHFLRQDGDV
&DL[DHHTXLYDOHQWHVGHFDL[D2VDOGRHPGHGH]HPEURGHpFRPSRVWRSRU5
UHODWLYRDUHFXUVRVHPFRQWDFRUUHQWH ±5 HSRU5HPDSOLFDo}HV¿QDQFHLUDVHP
UHQGD¿[D 5 $VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DUHIHUHPVHDFHUWL¿FDGRVGH
GHSyVLWRVEDQFiULRVHTXRWDVGHIXQGRVGHLQYHVWLPHQWRRVTXDLVSRVVXHPOLTXLGH]LPHGLDWDHWrP
UHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
,QYHVWLPHQWRV
2020
2019
Riomar
$UDFDMX
$UDFDMX
Adm. (a)
3DUNLQJ E
Total
Total
,QIRUPDo}HVVREUHDVLQYHVWLGDV
4XDQWLGDGHGHTXRWDVSRVVXtGDV
3DUWLFLSDomRQRFDSLWDO
Capital social
100
20
3DWULP{QLROtTXLGR
/XFUROtTXLGRGRH[HUFtFLR
0RYLPHQWDomRGRVLQYHVWLPHQWRV
Saldo em 1º de janeiro
20
20
20
(TXLYDOrQFLDSDWULPRQLDO
'LYLGHQGRVUHFHELGRV
'LYLGHQGRVDUHFHEHU
20
20
20
Saldo em 31 de dezembro
(a) Aracaju Administradora de Shopping Center Ltda. – coligada que tem como objeto social a administração
HDJHVWmRGHFRQGRPtQLRVSRUFRQWDGHWHUFHLURVHDH[SORUDomRGHHVWDFLRQDPHQWRVURWDWLYRVGHYHtFXORV
(b) 5LRPDU$UDFDMX3DUNLQJ/WGD±FRQWURODGDTXHWHPFRPRREMHWRVRFLDODH[SORUDomRGRHVWDFLRQDPHQWRURWDWLYRGHYHtFXORVQR6KRSSLQJ5LRPDU$UDFDMX
3URSULHGDGHVSDUDLQYHVWLPHQto
2020
2019
Vida útil
&XVWRGH 'HSUHFLDomR
HVWLPDGD
DTXLVLomR DFXPXODGD /tTXLGR /tTXLGR
(em anos)
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HVHHTXLSDPHQWRV
0yYHLVHXWHQVtOLRV
2XWUDV
Adiantamentos
-
2020
2019
6DOGRHPGHMDQHLUR
$TXLVLo}HV
Depreciação
Saldo em 31 de dezembro
'HPRQVWUDomRGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEUR
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
2020
2019
5HFHLWDVOtTXLGDV 1RWD
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
2XWUDVGHVSHVDVOtTXLGDV
/XFURRSHUDFLRQDO
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO 1RWD
5HFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
(QFDUJRVGH¿QDQFLDPHQWRV 1RWD
2XWUDVGHVSHVDV¿QDQFHLUDV
/XFURDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
3.949 22.998
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
/XFUROtTXLGRGRH[HUFtFLR
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDOVRFLDO
QR¿PGRH[HUFtFLR±5
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2020
2019
/XFUROtTXLGRGRH[HUFtFLR
Outros componentes do resultado abrangente
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLR
2VYalores acima represeQWDPDÈUHD%UXWD/RFiYHO±$%/FRUUHVSRQGHQWHDRHPSUHHQGLmento Shopping Riomar, localizado em Aracaju-SE. As aquisições em 2019 estão substancialmente representadas pelos gastos remanescentes com a ampliação do empreendimenWRFXMDLQDXJXUDomRRFRUUHXHPRXWXEURGH
$VYLGDV~WHLVXWLOL]DGDVSDUD¿QVGHGHWHUPLQDomRGDVWD[DVDQXDLVGHGHSUHFLDomRHVWmR
EDVHDGDV HP ODXGR GH DYDOLDomR HPLWLGR SRU SHULWRV LQGHSHQGHQWHV 3DUD D HODERUDomR
GRODXGRRDYDOLDGRULQGHSHQGHQWHFRQVLGHURXRSODQHMDPHQWRRSHUDFLRQDOGD&RPSDQKLD
SDUDRVSUy[LPRVH[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDQXWHQomRHXWLOL]DomRGRVLWHQVHOHPHQWRVGHFRPSDUDomRHWD[DVGHYLYrQFLDGRVEHQV
6H HVVDV SURSULHGDGHV HVWLYHVVHP DYDOLDGDV SHOR YDORU MXVWR HVWH VHULD GH 5
$ &RPSDQKLD HVWDEHOHFH R YDORU MXVWR DWUDYpV GH WpFQLFDV GH DYDOLDomR TXH LQFOXHP R
uso de operações recentes realizadas entre terceiros com propriedades similares, a análise
GHPRGHORVGHSUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDVSHOR
PHUFDGRHDDQiOLVHGHÀX[RVGHFDL[DGHVFRQWDGRVRVTXDLVQmRFRQVLGHUDPRVHIHLWRVWULEXWiULRVWHQGRHPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWRGDDGPLQLVWUDomRGHTXHRPHUFDGR
DVVLPDYDOLDHVVHVWLSRVGHSURSULHGDGHVHPHYHQWXDLVQHJRFLDo}HV
$VSURSULHGDGHVSDUDLQYHVWLPHQWRVmRDUUHQGDGDVSDUDORFDWiULRVSRUPHLRGHFRQWUDWRV
GHDUUHQGDPHQWRRSHUDFLRQDOTXHSRVVXHPQRUPDOPHQWHSUD]RGHYLJrQFLDGHFLQFRDQRV
([FHSFLRQDOPHQWHSRGHPH[LVWLUFRQWUDWRVFRPSUD]RVGHYLJrQFLDVHFRQGLo}HVGLIHUHQciadas.
(PD&RPSDQKLDIDWXURX5HPDOXJXpLVPtQLPRVUHIHUHQWHVDRVFRQWUDWRV
YLJHQWHVHPGHGH]HPEURGH ±5 FXMRVPRQWDQWHVDSUHVHQWDPR
VHJXLQWHFURQRJUDPDGHUHQRYDomR
2020
2019
(P
(P
(P
$SyV
Indeterminado
Total
)LQDQFLDPHQWRV5HIHUHPVHD¿QDQFLDPHQWRVFRQFHGLGRVSHOR%DQFRGR1RUGHVWHGR
%UDVLO6$ %1% QRkPELWRGR)XQGR&RQVWLWXFLRQDOGH)LQDQFLDPHQWRGR1RUGHVWH±)1(
FRPDVVHJXLQWHVFDUDFWHUtVWLFDV
'DWDGR
(QFDUJRV 9HQFLPHQWR
FRQWUDWR
Amortização &DUrQFLD HIHWLYRV
,QLFLDO
2019
2018
PHVHV PHVHV DD
6HW
FXVWRVLQFRUULGRVQDFDSWDomRDDPRUWL]DU
-
0HQRVSDUFHODDSUHVHQWDGDQRSDVVLYRFLUFXODQWH
3DUFHODDSUHVHQWDGDQRSDVVLYRQmRFLUFXODQWH
-
3DUDHVWDVRSHUDo}HVD&RPSDQKLDGHXHPJDUDQWLDDKLSRWHFDGRLPyYHOFODVVL¿FDGRHP
SURSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
2YDORUMXVWRGRV¿QDQFLDPHQWRVVHDSUR[LPDDRVHXYDORUFRQWiELOYLVWRTXHQmRKRXYH
PXGDQoDVVLJQL¿FDWLYDVQDVFRQGLo}HVGHPHUFDGRDWXDLVHWD[DVGHMXURVHPUHODomRjV
FRQGLo}HVQDGDWDHPTXHR¿QDQFLDPHQWRIRLWRPDGR
Em 2020, a Companhia decidiu amortizar antecipadamente parte substancial do saldo deYHGRUGR¿QDQFLDPHQWRHDJXDUGDTXHVW}HVPHUDPHQWHEXURFUiWLFDVGRFUHGRUSDUDOLTXLGDU
o saldo remanescente ainda no primeiro trimestre de 2021.
3DWULP{QLROtTXLGR
D &DSLWDO VRFLDO - O capital social subscrito e integralizado em 31 de dezembro de 2020
HVWiUHSUHVHQWDGRSRUDo}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO ±
Do}HV
(P GHGH]HPEURGHD$VVHPEOHLDGH$FLRQLVWDVDSURYRXDXPHQWRGHFDSLWDOQR
PRQWDQWHGH5WHQGRVLGRHPLWLGDVGHQRYDVDo}HV
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGH
GROXFUROtTXLGRGRH[HUFtFLRHQmRSRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDO
WHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUD
FRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
(PDDGPLQLVWUDomRSURS{VDUHDOL]DomRGDUHVHUYDGHUHWHQomRGHOXFURVQRYDORU
GH5 5 WHQGRGHVWLQDGRWDLVUHFXUVRVQDGLVWULEXLomRGHGLYLGHQGRV
DRVDFLRQLVWDV$UHDOL]DomRGDUHVHUYDHP IRLDSURYDGDHP$VVHPEOHLDGH$FLRQLVWDVUHDOL]DGDHPGHMXOKRGHHDUHDOL]DomRGDUHVHUYDHPVHUiGHOLEHUDGD
RSRUWXQDPHQWHHP$VVHPEOHLDGH$FLRQLVWDVTXHDSURYDUiDVGHPRQVWUDo}HV¿QDQFHLUDV
GHVWHH[HUFtFLR
F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HL
das Sociedades por Ações.
'XUDQWHRH[HUFtFLRGHDGLUHWRULDDQWHFLSRXGLYLGHQGRVQRPRQWDQWHGH5
± 5 H SURS{V D GLVWULEXLomR DGLFLRQDO GH 5 5 2
HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGHGLYLGHQGRVFRQIRUPHRSURposto pela administração.
5HFHLWDVOtTXLGDV
2020
2019
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
2XWUDVUHFHLWDV
'HGXo}HV±3,6H&2),16
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
*DVWRVFRPDHVWUXWXUDGR6KRSSLQJ5LRPDU
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
Outras
2020
2019
13DUWHV UHODFLRQDGDV - A Companhia é parte integrante de um grupo de empresas,
GHQRPLQDGR *UXSR -&30 TXH DWXD GH IRUPD LQWHJUDGD H RV EHQHItFLRV GDV HVWUXWXUDV
RSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGDHPSUHVDVHJXQGRDUD]RDELOLGDGHGDV
VXDVRSHUDo}HV 1RWD
Recife, 16 de março de 2021
CNPJ n.º 08.476.801/0001-30
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2020
2019
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
/XFURDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO
3.949
22.998
Ajustes de
5HVXOWDGRGHHTXLYDOrQFLDSDWULPRQLDO 1RWD
'HSUHFLDomRHDPRUWL]DomR
(QFDUJRVGHILQDQFLDPHQWRV
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHU
9DORUHVDUHVWLWXLU
2XWURVDWLYRV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
Tributos a pagar
18
&DL[DJHUDGRSHODVRSHUDo}HV
13.134
29.180
-XURVSDJRV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
)OX[RVGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
5HFHELPHQWRVGHHPSUpVWLPRVDORMLVWDV
'HSyVLWRVMXGLFLDLVUHVJDWDGRV HIHWXDGRV
'LYLGHQGRVUHFHELGRV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGHLQYHVWLPHQWR
1.949
)OX[RVGHFDL[DGDVDWLYLGDGHVGHILQDQFLDPHQWR
,QWHJUDOL]DomRGHFDSLWDOSHORVDFLRQLVWDV
$PRUWL]DomRGHILQDQFLDPHQWRV
'LYLGHQGRVSDJRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGHILQDQFLDPHQWR
5HGXomROtTXLGDGHFDL[DHHTXLYDOHQWHVGHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR
&DL[DHHTXLYDOHQWHVGHFDL[DQRILQDOGRH[HUFtFLR
$VFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV
6$QRYDORUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXH
cabe à Companhia no compartilhamento das estruturas operacional e adminisWUDWLYDGRJUXSRHFRQ{PLFRQRTXDOestá inserida.
O SHVVRDOFKDYH GD DGPLQLVWUDomR HVWi UHSUHVHQWDGR SHORV GLUHWRUHV FXMD UHPXQHUDomR SDJD RX SURYLVLRQDGD FRUUHVSRQGH DR SUyODERUH H DRV VDOiULRV H
HQFDUJRVQRPRQWDQWHGH5 ±5 2VVDOiULRVHHQFDUJRVVmR
DWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
&REHUWXUD GH VHJXURV - A contratação do seguro está sob a responsabiOLGDGH GR &RQGRPtQLR 6KRSSLQJ 5LRPDU H p IHLWD FRP EDVH HP SURJUDPD GH
JHUHQFLDPHQWR GH ULVFRV FRP R REMHWLYR GH GHOLPLWDU RV ULVFRV EXVFDQGR QR
PHUFDGRFREHUWXUDVFRPSDWtYHLVFRPRSRUWHGRHPSUHHQGLPHQWR$VFREHUWXUDVFRQWUDWDGDVQRPRQWDQWHGH5VmRFRQVLGHUDGDVVX¿FLHQWHVSHOD
DGPLQLVWUDomRSDUDFREULUHYHQWXDLVVLQLVWURVFRQVLGHUDQGRDQDWXUH]DGHVXD
DWLYLGDGHRVULVFRVHQYROYLGRVHPVXDVRSHUDo}HVHDRULHQWDomRGHVHXVFRQsultores de seguros.
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
&DL[DHHTXLYDOHQWHVGHFDL[D&DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHP
GHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRV RULJLQDLV GH DWp WUrV PHVHV H FRP ULVFR LQVLJQL¿FDQWH GH PXGDQoD GH
YDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR
³DWLYRV¿QDQFHLURVPHQVXUDGRVDRFXVWRDPRUWL]DGR´RVTXDLVVmRDWLYRV¿QDQFHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLVUHSUHVHQWDGRV
XQLFDPHQWH SRU SULQFLSDO H MXURV QmR FRWDGRV HP XP PHUFDGR DWLYR H HVWmR
DSUHVHQWDGRV QR DWLYR FLUFXODQWH H[FHWR DTXHOHV FRP SUD]R GH YHQFLPHQWR
VXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH $VUHFHLWDVFRPMXURVSURYHQLHQWHVGHVWHVDWLYRV
¿QDQFHLURV VmR UHJLVWUDGDV HP UHFHLWDV ¿QDQFHLUDV XVDQGR R PpWRGR GD WD[D
HIHWLYDGHMXURV(VVHVDWLYRVFRPSUHHQGHPDVDSOLFDo}HV¿QDQFHLUDVFRQWDVD
UHFHEHUYDORUHVDUHVWLWXLUHPSUpVWLPRVDORMLVWDVHRXWURVDWLYRV
2VYDORUHVDUHVWLWXLUUHIHUHPVHDJDVWRVUHDOL]DGRVSHOD&RPSDQKLDSRUFRQWD
GHWHUFHLURVGXUDQWHDDPSOLDomRGRHPSUHHQGLPHQWRRVTXDLVFRQIRUPHGH¿QLo}HVFRQWUDWXDLVVHUmRUHHPEROVDGRVSHORVSDUFHLURVHQYROYLGRV$&RPSDQKLD
HVSHUDUHDOL]DUHVVHDWLYRDWpR¿QDOGH
2VHPSUpVWLPRVDORMLVWDVUHIHUHPVHDYDORUHVFRQFHGLGRVDORMLVWDVSDUDLQVWDlação de suas lojas no empreendimento Shopping Riomar e serão ressarcidos
até 2022.
&RQWDVDUHFHEHU - As contas a receber são, inicialmente, reconhecidas
SHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRP
RXVRGRPpWRGRGDWD[DHIHWLYDGHMXURVPHQRVDSURYLVmRSDUDSHUGDV(VWmR
UHSUHVHQWDGDVSRUDOXJXpLVUHFHELGRVSHOR&RQGRPtQLRGR6KRSSLQJ5LRPDURV
quais foram repassados para a Companhia em janeiro de 2021.
,QYHVWLPHQWRV2VLQYHVWLPHQWRVHPFROLJDGDHFRQWURODGDVmRUHJLVWUDGRVHDYDOLDGRVSHORPpWRGRGHHTXLYDOrQFLDSDWULPRQLDO
3URSULHGDGHV SDUD LQYHVWLPHQWR - A Companhia é proprietária de emSUHHQGLPHQWRPDQWLGRSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R2LPyYHO
não é ocupado pela Companhia e está demonstrado ao custo de aquisição ou
construção, deduzido da depreciação acumulada, calculada pelo método linear,
SHODVYLGDV~WHLVHVWLPDGDVPHQFLRQDGDVQD1RWD
)LQDQFLDPHQWRV2V¿QDQFLDPHQWRVVmRUHFRQKHFLGRVLQLFLDOPHQWHSHOR
YDORUMXVWROtTXLGRGRVFXVWRVLQFRUULGRVQDWUDQVDomRHVmRVXEVHTXHQWHPHQWH
GHPRQVWUDGRV SHOR FXVWRDPRUWL]DGR 6mRFODVVL¿FDGRV QR SDVVLYR FLUFXODQWH
H[FHWRDTXHODVSDUFHODVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVD
GDWDGREDODQoR HVWDVVmRFODVVL¿FDGDVQRSDVVLYRQmRFLUFXODQWH
2VMXURVVmRUHFRQKHFLGRVFRPEDVHQRPpWRGRGHWD[DGHMXURVHIHWLYDHLQFOXtGRV
HPGHVSHVDV¿QDQFHLUDVQRUHVXOWDGRGRH[HUFtFLR
&RQWDVDSDJDU - As contas a pagar são obrigações a pagar por bens ou
VHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmRLQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWR
DPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO1D
SUiWLFDVmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
$SXUDomR GR UHVXOWDGR - A Companhia reconhece as receitas das seJXLQWHVIRUPDV
$V UHFHLWDV GH DOXJXpLV VmR UHJLVWUDGDV PHQVDOPHQWH TXDQGR HIHWLYDPHQWH
recebidas; e
$VUHFHLWDVGH³5HV6SHUDWD´VmRUHFRQKHFLGDVQRPRPHQWRGRVHXUHFHELPHQto e são decorrentes dos direitos de integrar, participar e usufruir da estrutura
técnica e organizacional do empreendimento.
$VGHVSHVDVDGPLQLVWUDWLYDVJHUDLVUHIHUHPVHSULQFLSDOPHQWHDJDVWRVFRPSDUWLOKDGRVUHODWLYRVjSDUFHODGRXVRGDLQIUDHVWUXWXUDDGPLQLVWUDWLYDPDQWLGDSHOR
*UXSR-&30 1RWD DJDVWRVUHODFLRQDGRVjHVWUXWXUDPDQWLGDQRHPSUHHQdimento para gerenciamento e monitoramento do processo de arrecadação de
DOXJXpLVDOpPGHRXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDVDWLYLGDGHV
GD&RPSDQKLDHHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD
$UHFHLWD¿QDQFHLUDpUHFRQKHFLGDFRQIRUPHRSUD]RGHFRUULGRSHORUHJLPHGH
FRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
Os encargos do imposto de renda e da contribuição social foram determinados
FRPEDVHQROXFURSUHVXPLGRjVDOtTXRWDVDSOLFiYHLV.
CONTINUA