DOEPE 19/03/2021 - Pág. 19 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 19 de março de 2021
Diário Oficial do Estado de Pernambuco - Poder Executivo
RIOMAR FORTALEZA NORTE S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
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GH]HPEURGHHGH HUHODWyULRGRDXGLWRULQGHSHQGHQWH
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
$WLYR
Circulante
CDL[DHHTXLYDOHQWHVGHFDL[D 1RWD
&RQWDVDUHFHEHU 1RWD
9DORUHVDUHVWLWXLU 1RWD
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
Não circulante
5HDOL]iYHODORQJRSUD]R
(PSUpVWLPRVDORMLVWDV 1RWD
'HSyVLWRVMXGLFLDLV
2020
2019
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
,QWDQJtYHO
7RWDOGRDWLYR
'HPRQVWUDomRGDVPXWDo}HVGRSDWULP{QLROtTXLGR
Em milhares de reais
&DSLWDO 3UHMXt]RV
social acumulados
Total
Em 1º de janeiro de 2019
$XPHQWRGHFDSLWDO 1RWD
3UHMXt]RGRH[HUFtFLR
-
(PGHGH]HPEURGH
$XPHQWRGHFDSLWDO 1RWD
Redução de capital por
DEVRUomRGRVSUHMXt]RV
DFXPXODGRV 1RWD
3UHMXt]RGRH[HUFtFLR
-
(PGHGH]HPEURGH
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjV
GHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
6HomR$±,QIRUPDo}HVJHUDLV
&RQWH[WRRSHUDFLRQDO- A Riomar Fortaleza Norte S.A.
³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGR
VHGLDGD HP 5HFLIH ± 3( TXH WHP FRPR REMHWR D H[SORUDção comercial do Shopping denominado RioMar Kennedy,
ORFDOL]DGRHP)RUWDOH]D&(DOpPGDSDUWLFLSDomRVRFLHWiULD
HPHPSUHVDVRXLQYHVWLPHQWRVHPEHQVPyYHLVHLPyYHLV
ligados ao referido empreendimento.
(PPHDGRVGHPDUoRGHD2UJDQL]DomR0XQGLDOGH
6D~GH 206 GHFODURXDOHUWDGHSDQGHPLDGRQRYRFRURQDYtUXV &29,' DIHWDQGRDURWLQDGDSRSXODomRHGD
DWLYLGDGHHFRQ{PLFDJOREDO
$WXDOPHQWHD&RPSDQKLDYHPDGRWDQGRWRGDVDVPHGLGDV
SRVVtYHLVSDUDPLQLPL]DURVLPSDFWRVWUD]LGRVSHODSDQGHPLDGD&29,' HPVXDVRSHUDo}HVDWXDQGRGHIRUPD
prudente e seguindo todas as medidas sugeridas pelas auWRULGDGHVVDQLWiULDVFRPRREMHWLYRSULQFLSDOGHSUHVHUYDU
a saúde e a segurança de seus colaboradores, clientes e a
população em geral.
e LPSRUWDQWH GHVWDFDU TXH D &RPSDQKLD YHP FXPSULQGR
com todos os seus compromissos imediatos, não apresentando, até o momento, necessidade de captação de
UHFXUVRV ¿QDQFHLURV SDUD D PDQXWHQomR GH VXDV DWLYLGDdes operacionais.
$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGDSHODGLUHWRULDGD&RPSDQKLDHPGHPDUoRGH
%DVHGHSUHSDUDomR$VGHPRQVWUDo}HV¿QDQFHLUDV
foram preparadas conforme as práticas contábeis adotadas no Brasil incluindo os pronunciamentos emitidos pelo
&RPLWr GH 3URQXQFLDPHQWRV &RQWiEHLV &3& H HYLGHQFLDP WRGDV DV LQIRUPDo}HV UHOHYDQWHV SUySULDV GDV GHPRQVWUDo}HV ¿QDQFHLUDV H VRPHQWH HODV DV TXDLV HVWmR
53URSULHGDGHVSDUDLQYHVWLPento
3DVVLYRHSDWULmônio líquido
Circulante
)LQDQFLDPHQWRV 1RWD
)RUQHFHGRUHV
Contas a pagar a empresa
OLJDGD 1RWD
6DOiULRVHHQFDUJRV
Tributos a pagar
2019
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
3UHMXt]RVDFXPXODGRV
7RWDOGRSDVVLYRHGRSDWULP{QLROtTXLGR
Não circulante
)LQDQFLDPHQWRV 1RWD
7ULEXWRVGLIHULGRV 1RWD
consistentes com as utilizadas pela administração na
sua gestão.
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Seção B – Riscos
(VWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV - As
HVWLPDWLYDV H RV MXOJDPHQWRV FRQWiEHLV VmR FRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFD
H HP RXWURV IDWRUHV LQFOXLQGR H[SHFWDWLYDV GH HYHQWRV
IXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$ SUHSDUDomR GH GHPRQVWUDo}HV ¿QDQFHLUDV UHTXHU R
XVR GH FHUWDV HVWLPDWLYDV FRQWiEHLV FUtWLFDV H WDPEpP
R H[HUFtFLR GH MXOJDPHQWR SRU SDUWH GD DGPLQLVWUDomR
GD &RPSDQKLD QR SURFHVVR GH DSOLFDomR GDV SROtWLFDV
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tributos, perdas de crédito e outras similares. Os resulWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HVHPUHODomRjV
HVWLPDWLYDV
6HomR&±1RWDVH[SOLFDWLYDVUHOHYDQWHVVHOHFLRQDGDV
&DL[D H HTXLYDOHQWHV GH FDL[D 2 VDOGR HP GH
GH]HPEURGHpFRPSRVWRSRU5 HPUHFXUVRV
HP FRQWD FRUUHQWH ± 5 H SRU 5 HP
DSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[D ±5
$VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DFRUUHVSRQGHPD
FHUWL¿FDGRV GH GHSyVLWRV EDQFiULRV H TXRWDV GH IXQGRV
GH LQYHVWLPHQWR RV TXDLV SRVVXHP OLTXLGH] LPHGLDWD H
WrPUHPXQHUDomRDWUHODGDjYDULDomRGRVFHUWL¿FDGRVGH
GHSyVLWRLQWHU¿QDQFHLUR±&',
&RQWDVDUHFHEer
2020
2019
6XEFRQGRPtQLR5LRPDU.HQQHG\ D
$OXJXpLVDUHFHEHU
&HVV}HVGHGLUHLWRDUHFHEHU±³5HVVSHUDWD´
3URYLVmRSDUDSHUGDVHVWLPDGDV
GHFUpGLWR E
(a) 5HIHUHPVHDRVYDORUHVGHDOXJXpLVHGH³5HV6SHUDWD´
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VXEVHTXHQWH
E $SURYLVmRSDUDSHUGDVHVWLPDGDVGHFUpGLWRpFRQVWLWXtGD HP PRQWDQWH MXOJDGR VX¿FLHQWH SDUD ID]HU IDFH
D HYHQWXDLV SHUGDV QD UHDOL]DomR GR FRQWDV D UHFHEHU
FRP EDVH HP DQiOLVH LQGLYLGXDO GH FDGD FUHGRU (P
D&RPSDQKLDFRQVWLWXLXSURYLVmRQRPRQWDQWHGH
5 5
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HVHHTXLSDPHQWRV
0yYHLVHXWHQVtOLRV
Outras
&XVWRGH
aquisição
'HSUHFLDomR
acumulada
6DOGRHPGHMDQHLUR
$TXLVLo}HV
%DL[DV
Depreciação
6DOGRHPGHGH]HPEUR
2VYDORUHVDFLPDUHSUHVHQWDPDÈUHD%UXWD/RFiYHO±$%/
correspondente ao empreendimento RioMarKennedy.
$V YLGDV ~WHLV XWLOL]DGDV SDUD ¿QV GH GHWHUPLQDomR GDV
WD[DVDQXDLVGHGHSUHFLDomRHVWmREDVHDGDVHPODXGRGH
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DQRVGHYLGD~WLOSDUDDVHGL¿FDo}HV3DUDDHODERUDomR
GR ODXGR R DYDOLDGRU LQGHSHQGHQWH FRQVLGHURX R SODQHMDPHQWR RSHUDFLRQDO GD &RPSDQKLD SDUD RV SUy[LPRV
H[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHOGHPDQXtenção e utilização dos itens, elementos de comparação e
WD[DVGHYLYrQFLDGRVEHQV
6H HVVDV SURSULHGDGHV HVWLYHVVHP DYDOLDGDV SHOR YDORU
MXVWR HVWH VHULD GH 5 $ &RPSDQKLD HVWDEHOHFH R YDORU MXVWR DWUDYpV GH WpFQLFDV GH DYDOLDomR TXH
incluem o uso de operações recentes realizadas entre terceiros com propriedades similares, a análise de modelos
GHSUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HV JHUDGDV SHOR PHUFDGR H D DQiOLVH GH ÀX[RV GH
FDL[D GHVFRQWDGRV RV TXDLV QmR FRQVLGHUDP RV HIHLWRV
WULEXWiULRVWHQGRHPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWR
GDDGPLQLVWUDomRGHTXHRPHUFDGRDVVLPDYDOLDHVVHV
WLSRVGHSURSULHGDGHVHPHYHQWXDLVQHJRFLDo}HV
As propriedades paraLQYHVWLPHQWRVmRDUUHQGDGDVSDUD
2020
2020
Líquido
2020
2019
2019
Líquido
Vida útil
HVWLPDGD
(em anos)
locatários por meio de contratos de arrendamento operaFLRQDO TXH SRVVXHP QRUPDOPHQWH SUD]R GH YLJrQFLD GH
FLQFR DQRV ([FHSFLRQDOPHQWH SRGHP H[LVWLU FRQWUDWRV
FRPSUD]RVGHYLJrQFLDVHFRQGLo}HVGLIHUHQFLDGDV
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PtQLPRVUHIHUHQWHVDRVFRQWUDWRVYLJHQWHVHPGHGH]HPEUR GH ± 5 FXMRV PRQWDQWHV
DSUHVHQWDPRVHJXLQWHFURQRJUDPDGHUHQRYDomR
2020
2019
(P
(P
(P
$SyV
Indeterminado
Total
6. Financiamentos 5HIHUHVHD¿QDQFLDPHQWRFRQFHGLGRSHOR%DQFRGR1RUGHVWHGR%UDVLO6$ %1% QRkPbito do Fundo Constitucional de Financiamento do NorGHVWH )1( 2V HQFDUJRV ¿QDQFHLURV LQFLGHQWHV VREUH
RFUpGLWRVmRGHDDFRPE{QXVGHDGLPSOrQFLD
GH H[LJLGRV WULPHVWUDOPHQWH GXUDQWH R SHUtRGR GH
FDUrQFLDGHPHVHV
$SyVFDUrQFLDRYDORU¿QDQFLDGRHRVMXURVSDVVDUDPD
VHU DPRUWL]DGRV HP SUHVWDo}HV PHQVDLV H VXFHVVLYDV
CNPJ n.º 15.010.768/0001-13
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
Receitas líquidas (Nota 8)
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomRHDPRUWL]DomR
5HYHUVmR FRQVWLWXLomR GHSURYLVmR
SDUDSHUGDVHVWLPDGDVGHFUpGLWR
2XWUDVGHVSHVDVOtTXLGDV
3UHMXt]RRSHUDFLRQDO
5HFHLWDV¿QDQFHLUDV 1RWD
'HVSHVDV¿QDQFHLUDV
-XURVGH¿QDQFLDPHQWRV 1RWD
2XWUDVGHVSHVDV¿QDQFHLUDV 1RWD
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDH
GDFRQWULEXLomRVRFLDO
Imposto de renda e contribuição
VRFLDOGLIHULGRV 1RWD
3UHMXt]RGRH[HUFtFLR
$o}HVHPFLUFXODomRQR¿QDOGR
H[HUFtFLR HPPLOKDUHV
3UHMXt]RSRUORWHGHPLODo}HVGRFDSLWDOVRFLDO
QR¿PGRH[HUFtFLR±5
Ano XCVIII • NÀ 54 - 19
2020
2019
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2020
2019
3UHMXt]RGRH[HUFtFLR
Outros componentes do resultado abrangente
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLR
sendR D SULPHLUD SDUFHOD GR SULQFLSDO OLTXLGDGD HP PDUoR GH H
YHQFLPHQWR ¿QDO HP (P D &RPSDQKLD GHFLGLX DPRUWL]DU
DQWHFLSDGDPHQWHSDUWHVXEVWDQFLDOGRVDOGRGHYHGRUGR¿QDQFLDPHQWR
VHQGRRVDOGRUHPDQHVFHQWHOLTXLGDGRHPIHYHUHLURGH
3DUDHVWDRSHUDomRD&RPSDQKLDFRQFHGHXHPJDUDQWLD¿DQoDEDQFiULDFRUUHVSRQGHQWHDGRYDORU¿QDQFLDGR
2 YDORU MXVWR GRV ¿QDQFLDPHQWRV VH DSUR[LPD DR VHX YDORU FRQWiELO
YLVWRTXHQmRKRXYHPXGDQoDVVLJQL¿FDWLYDVQDVFRQGLo}HVGHPHUFDGRDWXDLVHWD[DVGHMXURVHPUHODomRjVFRQGLo}HVQDGDWDHPTXHR
¿QDQFLDPHQWRIRLWRPDGR
7. Patrimônio líquido - O capital social subscrito e integralizado em
GHGH]HPEURGHHVWiUHSUHVHQWDGRSRUDo}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO ±Do}HV
(P GH GH]HPEUR GH D$VVHPEOHLD GH$FLRQLVWDV DSURYRX
DXPHQWRGHFDSLWDOQRPRQWDQWHGH5FRPUHFXUVRVDQWHULRUPHQWH DGLDQWDGRV SHORV DFLRQLVWDV WHQGR VLGR HPLWLGDV
QRYDVDo}HV
(P GH GH]HPEUR GH D $VVHPEOHLD GH $FLRQLVWDV DSURYRX
D DXPHQWRGHFDSLWDOQRPRQWDQWHGH5FRPUHFXUVRVDQWHULRUPHQWHDGLDQWDGRVSHORVDFLRQLVWDVWHQGRVLGRHPLWLGDV
QRYDVDo}HV H E UHGXomRGHFDSLWDOVRFLDOQRPRQWDQWHGH5
SRU PHLR GH DEVRUomR GRV SUHMXt]RV DFXPXODGRV HP GH QRYHPEUR
de 2020.
$RVDFLRQLVWDVpDVVHJXUDGRHVWDWXWDULDPHQWHXPGLYLGHQGRPtQLPR
REULJDWyULRGHGROXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD
Lei das Sociedades por Ações.
8. Receitas líquidas
2020
2019
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
2XWUDVUHFHLWDV
'HGXo}HV±3,6&2),16HFDQFHODPHQWRV
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
2020
2019
*DVWRVFRPDHVWUXWXUDGR5LR0DU.HQQHG\
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
6HUYLoRVSUHVWDGRV
Outras
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOHWULEXWRVGLIHULGRV - O
LPSRVWRGHUHQGDHDFRQWULEXLomRVRFLDOGLIHULGRVSDVVLYRVUHIHUHPVH
jGLIHUHQoDWHPSRUiULDHQWUHDGHSUHFLDomRGDVHGL¿FDo}HVFDOFXODGDj
WD[D¿VFDOHDUHVSHFWLYDGHSUHFLDomRFDOFXODGDSHODVXDYLGD~WLO EDVH
FRQWiELO FRQIRUPHGLVSRVWRQRDUWGD/HLQ DOWHUDGDSHOD
/HL Q $V DOtTXRWDV GHVVHV WULEXWRV GH¿QLGDV DWXDOPHQWH
SDUDGHWHUPLQDomRGRVWULEXWRVGLIHULGRVVmRGHSDUDRLPSRVWRGH
UHQGDHGH SDUDDFRQWULEXLomRVRFLDO
Os encargos do imposto de renda e da contribuição social foram calculados com base no lucro real, entretanto não foram apuradas bases
SRVLWLYDVSDUDHVVHVWULEXWRV
(PGHGH]HPEURGHD&RPSDQKLDSRVVXtDHPVHXVUHJLVWURV¿VFDLVSUHMXt]RVDFRPSHQVDUUHODFLRQDGRVDRLPSRVWRGHUHQGD
HEDVHVQHJDWLYDVGHFRQWULEXLomRVRFLDOQRPRQWDQWHGH5
±5 DPERVQmRUHFRQKHFLGRVFRQWDELOPHQWHHPIXQção da incerteza da necessidade de utilização desses créditos nos
SUy[LPRVH[HUFtFLRV
11. Partes relacionadas - A Companhia é parte integrante de um
JUXSR GH HPSUHVDV GHQRPLQDGR *UXSR -&30 TXH DWXD GH IRUPD
LQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYD
VmR DWULEXtGRV D FDGD HPSUHVD VHJXQGR D UD]RDELOLGDGH GDV VXDV
RSHUDo}HV 1RWD
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HVWUXWXUDV RSHUDFLRQDO H DGPLQLVWUDWLYD GR JUXSR HFRQ{PLFR QR TXDO
está inserida.
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FXMDUHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRVVDOiULRVHHQFDUJRVQRPRQWDQWHGH5 ±5 RVTXDLVVmR
DWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
&REHUWXUD GH VHJXURV - A contratação de seguro está sob a resSRQVDELOLGDGH GR 6XEFRQGRPtQLR 6KRSSLQJ &HQWHU 5LRPDU 3UHVLGHQWH
Kennedy e é feita com base em programa de gerenciamento de riscos
FRPRREMHWLYRGHGHOLPLWDURVULVFRVEXVFDQGRQRPHUFDGRFREHUWXUDV
FRPSDWtYHLVFRPRSRUWHGRHPSUHHQGLPHQWR$VFREHUWXUDVFRQWUDWDGDV
QRPRQWDQWHGH5VmRFRQVLGHUDGDVVX¿FLHQWHVSHODDGPLQLVWUDomR SDUD FREULU HYHQWXDLV VLQLVWURV FRQVLGHUDQGR D QDWXUH]D GH VXD
DWLYLGDGH RV ULVFRV HQYROYLGRV HP VXDV RSHUDo}HV H a orientação de
seus consultores de seguros.
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2020
2019
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
3UHMXt]RDQWHVGRLPSRVWRGHUHQGDHGD
FRQWULEXLomRVRFLDO
Ajustes de
'HSUHFLDomRHDPRUWL]DomR
-XURVGH¿QDQFLDPHQWR
-XURVVREUHHPSUpVWLPRVDORMLVWDV
%DL[DGHHPSUpVWLPRVDORMLVWDV
&RQVWLWXLomR UHYHUVmR GHSURYLVmRSDUDSHUGDV
HVWLPDGDVGHFUpGLWR
9DORUUHVLGXDOGHSURSULHGDGHVSDUDLQYHVWLPHQWREDL[DGDV
$WXDOL]DomRVREUHWULEXWRVDUHFXSHUDUHGHSyVLWRVMXGLFLDLV
%DL[DGHVDOiULRVHHQFDUJRV
9DULDo}HVQRVDWLYRVHSDVVLYRV
&RQWDVDUHFHEHU
9DORUHVDUHVWLWXLU
7ULEXWRVDUHFXSHUDU
2XWURVDWLYRV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
Tributos a pagar
22
&DL[DJHUDGRSHODV DSOLFDGRQDV RSHUDo}HV
Juros pagos
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVRSHUDFLRQDLV
)OX[RVGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
(PSUpVWLPRVUHFHELGRVGHORMLVWDV
'HSyVLWRVMXGLFLDLVHIHWXDGRV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVGHLQYHVWLPHQWR
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
,QWHJUDOL]DomRGHFDSLWDOSHORVDFLRQLVWDV 1RWD
$PRUWL]DomRGH¿QDQFLDPHQWRV
&DL[DOtTXLGRJHUDGRSHODV DSOLFDGRQDV
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Aumento (redução) líquido de caixa e
HTXLYDOHQWHVGHFDL[D
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
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GHYDORU
$WLYRV ¿QDQFHLURV $ &RPSDQKLD FODVVL¿FD VHXV DWLYRV ¿QDQFHLURV
FRPR ³DWLYRV ¿QDQFHLURV PHQVXUDGRV DR FXVWR DPRUWL]DGR´ RV TXDLV VmR
DWLYRV ¿QDQFHLURV QmR GHULYDWLYRV FRP SDJDPHQWRV ¿[RV RX GHWHUPLQiYHLV
representados unicamente por principal e juros, não cotados em um mercado
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YHQFLPHQWRVXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHV
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GHVWHV DWLYRV ¿QDQFHLURV VmR UHJLVWUDGDV HP UHFHLWDV ¿QDQFHLUDV XVDQGR R
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