DOEPE 30/03/2021 - Pág. 42 - Poder Executivo - Diário Oficial do Estado de Pernambuco
42 - Ano XCVIII • NÀ 61
Diário Oficial do Estado de Pernambuco - Poder Executivo
SALVADOR SHOPPING S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
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GH]HPEURGHHGH HUHODWyULRGRDXGLWRULQGHSHQGHQWH.
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
Ativo
Circulante
&DL[DHHTXLYDOHQWHV
GHFDL[D 1RWD
&RQWDVDUHFHEHU 1RWD
7ULEXWRVDUHFXSHUDU
Adiantamentos
2020
2019 Passivo e patrimônio líquido
Circulante
)RUQHFHGRUHV
Contas a pagar a
HPSUHVDOLJDGD 1RWD
)LQDQFLDPHQWRV 1RWD
7ULEXWRVDSDJDU
-XURVVREUHFDSLWDOSUySULR
DSDJDU 1RWD
Adiantamentos de clientes
Não circulante
5HDOL]iYHODORQJRSUD]R
(PSUpVWLPRVDORMLVWDV 1RWD
'HSyVLWRVMXGLFLDLV
Propriedades para
LQYHVWLPHQWR 1RWD
7RWDOGRDWLYR
Não circulante
7ULEXWRVGLIHULGRV 1RWD
3DWULP{QLROtTXLGR 1RWD
&DSLWDOVRFLDO
5HVHUYDGHOXFURV
2020
2019
2
2
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 2019
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
-XURVVREUHRFDSLWDOSUySULR 1RWD G
-
(PGHGH]HPEURGH
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
-XURVVREUHRFDSLWDOSUySULR 1RWD G
-
(PGHGH]HPEURGH
-
Total
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
Seção $±,QIRUPDo}HVJHUDLV
1.1. Contexto operacional - A SALVADOR SHOPPING S.A.
³&RPSDQKLD´ puma sociedade anônima de capital fechaGRTXHWHPFRPRREMHWRDSDUWLFLSDomRHRLQYHVWLPHQWRHP
empreendimentos imobiliários de maneira em geral, inclusiYH R HPSUHHQGLPHQWR GHQRPLQDGR 6DOYDGRU 6KRSSLQJ D
gestão e a administração de outras empresas relacionadas
com os empreendimentos.
$&RPSDQKLDpSURSULHWiULDGRHPSUHHQGLPHQWR6DOYDGRU
6KRSSLQJ ORFDOL]DGR HP 6DOYDGRU ± %$ LQDXJXUDGR HP
PDLRGH
Em meados de março de 2020, a Organização Mundial de
6D~GH 206 GHFODURX DOHUWD GH SDQGHPLD GR QRYR FRURQDYtUXV &29,' DIHWDQGR D URWLQD GD SRSXODomR H GD
DWLYLGDGHHFRQ{PLFDJOREDO
AWXDOPHQWH D &RPSDQKLD YHP DGRWDQGR WRGDV DV PHGLGDV
SRVVtYHLV SDUD PLQLPL]DU RV LPSDFWRV WUD]LGRV SHOD SDQGHPLD
GD&29,' HPVXDVRSHUDo}HVDWXDQGRGHIRUPDSUXGHQWH
e seguindo todas as medidas sugeridas pelas autoridades saniWiULDVFRPRREMHWLYRSULQFLSDOGHSUHVHUYDUDVD~GHHDVHJXrança de seus colaboradores, clientes e a população em geral.
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todos os seus compromissos imediatos, não apresentando,
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$HPLVVmRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVIRLDXWRUL]DGD
pela diretoria da Companhia em GHPDUoRGH.
1.2. Base de preparação$VGHPRQVWUDo}HV¿QDQFHLUDVIRram preparadas conforme as práticas contábeis adotadas no
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3URQXQFLDPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDV
LQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDV
utilizadas pela administração na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomR
GHVVDV GHPRQVWUDo}HV ¿QDQFHLUDV DV TXDLV IRUDP DSOLFDGDVGHPRGRFRQVLVWHQWHQRVH[HUFtFLRVDSUHVHQWDGRV
HVWmRDSUHVHQWDGDVQD1RWD
Seção B – Riscos
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IDWRUHVLQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDdas razRiYHLVSDUDDVFLUFXQVWkQFLDV
A SUHSDUDomR GH GHPRQVWUDo}HV ¿QDQFHLUDV UHTXHU R
XVR GH FHUWDV HVWLPDWLYDV FRQWiEHLV FUtWLFDV H R H[HUFtFLR GH MXOJDPHQWR SRU SDUWH GD DGPLQLVWUDomR GD &RPSDQKLDQRSURFHVVRGHDSOLFDomRGDVSROtWLFDVFRQWiEHLV
$V GHPRQVWUDo}HV ¿QDQFHLUDV GD &RPSDQKLD LQFOXHP
SRUWDQWR HVWLPDWLYDV UHIHUHQWHV j GLYXOJDomR GH YDORU
MXVWR H j VHOHomR GDV YLGDV ~WHLV GH SURSULHGDGHV SDUD
LQYHVWLPHQWR GHWHUPLQDomR GH SURYLV}HV SDUD WULEXWRV
para perdas estimadas de crédito e outras similares. Os
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jVHVWLPDWLYDV
Seção C – Notas explicativas relevantes selecionadas
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GHSyVLWRVEDQFiULRVHTXRWDVGHIXQGRVGHLQYHVWLPHQWRRV
TXDLVSRVVXHPOLTXLGH]LPHGLDWDHWrPUHPXQHUDomRDWUHODGD
jYDULDomRGRVFHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',
4. Contas a receEHU
2020
2019
&RQGRPtQLRGR6DOYDGRU6KRSSLQJ D
$OXJXpLVDUHFHEHU
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“Res sperata”
2XWUDV
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GHFUpGLWR E
D 5HIHUHPVHDRVYDORUHVGHDOXJXpLVHGH³5HV6SHUDWD´
Mi UHFHELGRV SHOR &RQGRPtQLR GR 6DOYDGRU 6KRSSLQJ
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VXEVHTXHQWH
E $ SURYLVmR SDUD SHUGDV HVWLPDGDV GH FUpGLWR p FRQVWLWXtGD HP PRQWDQWH MXOJDGR VX¿FLHQWH SDUD ID]HU IDFH D
HYHQWXDLVSHUGDVQDUHDOL]DomRGRFRQWDVDUHFHEHUFRP
EDVH HP DQiOLVH LQGLYLGXDO GH FDGD FUHGRU (P D
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FUpGLWRQRPRQWDQWHGH5 ±5 .
3URSULHGDGHV para investimento
2020
Custo de
aquisição
Depreciação
acumulada
7HUUHQRV
(GL¿FDo}HV
,QVWDODo}HVHHTXLSDPHQWRV
0yYHLVHXWHQVtOLRV
2XWUDV
Adiantamentos
6DOGRHPGHMDQHLUR
$TXLVLo}HV
Depreciação
6DOGRHPGHGH]HPEUR
2VYDORUHVDFLPDUHSUHVHQWDPDÈUHD%UXWD/RFiYHO±$%/
corUHVSRQGHQWHDRHPSUHHQGLPHQWRGR6DOYDGRU6KRSSLQJ
$VDTXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWRHP
H HVWmR VXEVWDQFLDOPHQWH UHSUHVHQWDGDV SRU JDVWRV
FRPDUHYLWDOL]DomRGRHPSUHHQGLPHQWR
$V YLGDV ~WHLV XWLOL]DGDV SDUD ¿QV GH GHWHUPLQDomR GDV
WD[DV DQXDLV GH GHSUHFLDomR HVWmR EDVHDGDV HP ODXGR
GH DYDOLDomR HPLWLGR SRU SHULWRV LQGHSHQGHQWHV 3DUD D
HODERUDomR GR ODXGR R DYDOLDGRU LQGHSHQGHQWH FRQVLGHURX R SODQHMDPHQWR RSHUDFLRQDO GD &RPSDQKLD SDUD RV
SUy[LPRVH[HUFtFLRVDQWHFHGHQWHVLQWHUQRVFRPRRQtYHO
de manutenção e utilização dos itens, elementos de comSDUDomRHWD[DVGHYLYrQFLDGRVEHQV
6HHVVDVSURSULHGDGHVHVWLYHVVHPDYDOLDGDVSHORYDORUMXVWRHVWHVHULDGH5$&RPSDQKLDHVWDEHOece o
Líquido
2019
Líquido
Vida útil
estimada
(em anos)
2020
2019
YDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHPR
uso de operações recentes realizadas entre terceiros com
SURSULHGDGHVVLPLODUHVDDQiOLVHGHPRGHORVGHSUHFL¿FDomRTXHID]HPRPDLRUXVRSRVVtYHOGHLQIRUPDo}HVJHUDGDVSHORPHUFDGRHDDQiOLVHGHÀX[RVGHFDL[DGHVFRQWDGRVRVTXDLVQmRFRQVLGHUDPRVHIHLWRVWULEXWiULRVWHQGR
HPYLVWDDH[SHULrQFLDHRHQWHQGLPHQWRGDDGPLQLVWUDomR
GHTXHRPHUFDGRDVVLPDYDOLDHVVHVWLSRVGHSURSULHGDGHV
HPHYHQWXDLVQHJRFLDo}HV.
AV SURSULHGDGHV SDUD LQYHVWLPHQWR VmR DUUHQGDGDV
para locatários por meio de contratos de arrendamenWR RSHUDFLRQDO TXH SRVVXHP QRUPDOPHQWH SUD]R GH
YLJrQFLD GH FLQFR DQRV ([FHSFLRQDOPHQWH SRGHP
H[LVWLUFRQWUDWRVFRPSUD]RVGHYLJrQFLDVHFRQGLo}HV
diferenciadas.
Demonstração do resultado
([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2020
2019
Receitas líquidas (Nota 8)
'HVSHVDVDGPLQLVWUDWLYDV
'HSUHFLDomRHDPRUWL]DomR 1RWDH
'HVSHVDVJHUDLV 1RWD
5HYHUVmR FRQVWLWXLomR GHSURYLVmRSDUD
SHUGDVHVWLPDGDVGHFUpGLWR
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}HVGRFDSLWDOQR
¿PGRH[HUFtFLR±5
2,00
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLR¿QGRHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2020
2019
Lucro líquido do exercício
Outros componentes do resultado abrangente
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLo
EPD&RPSDQKLDIDWXURX5HPDOXJXpLVPtnimos referentes aos
conWUDWRVYLJHQWHVHPGHGH]HPEURGH ±5 FXMRV
PRQWDQWHVDSUHVHQWDPRVHJXLQWHFURQRJUDPDGHUHQRYDomR
2020
2019
Em 2020
5%
(P
(P
$SyV
Indeterminado
Total
)LQDQFLDPHQWRV5HIHUHVHD¿QDQFLDPHQWRFRQFHGLGRSHOR%DQFRGR
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FUpGLWRIRUDPGHDDFRPE{QXVGHDGLPSOrQFLDGH2YDORU
¿QDQFLDGRHRVMXURVIRUDPDPRUWL]DGRVHPSUHVWDo}HVPHQVDLVHVXFHVVLYDVVHQGRLQWHJUDOPHQWHOLTXLGDGRVHPQRYHPEURGH
7. Patrimônio líquido
(a) Capital social 2FDSLWDOVRFLDOHPGHGH]HPEURGHHGH
WRWDOPHQWHVXEVFULWRHLQWHJUDOL]DGRHVWiUHSUHVHQWDGRSRU
Do}HVRUGLQiULDVQRPLQDWLYDVVHPYDORUQRPLQDO
E 5HVHUYD GH OXFURV $ UHVHUYD OHJDO p FRQVWLWXtGD DQXDOPHQWH FRPR
GHVWLQDomR GH GR OXFUR OtTXLGR GR H[HUFtFLR H QmR SRGHUi H[FHGHU D
GRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU¿PDVVHJXUDUDLQWHJULGDGH
GRFDSLWDOVRFLDOHVRPHQWHSRGHUiVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]R
e aumentar o capital.
$DGPLQLVWUDomRSURS{VDGHVWLQDomRGRVDOGRUHPDQHVFHQWHGROXFUROtTXLGRGRH[HUFtFLRQRPRQWDQWHGH5 5 SDUDUHVHUYD
GHUHWHQomRGHOXFURVXPDYH]TXHIRUDPXWLOL]DGRVSDUDDWHQGHULQYHVWLPHQWRVGHFDSLWDOSUySULRHDPRUWL]DomRGH¿QDQFLDPHQWRV$FRQVWLWXLomR
GD UHVHUYD HP IRL DSURYDGD HP$VVHPEOHLD GH$FLRQLVWDV UHDOL]DGD
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RSRUWXQDPHQWHHP$VVHPEOHLDGH$FLRQLVWDVTXHDSURYDUiDVGHPRQVWUDo}HV¿QDQFHLUDVGRUHIHULGRH[HUFtFLR
F 'LVWULEXLomR GH GLYLGHQGRV - Aos acionistas é assegurado, estatuWDULDPHQWH XP GLYLGHQGR PtQLPR REULJDWyULR GH GR OXFUR OtTXLGR GR
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RH[HUFtFLRGHDGLUHWRULDSDJRXGLYLGHQGRVDQWHFLSDGRVQRPRQWDQWH
GH5 ±5 2HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGHGLYLGHQGRVFRQIRUPHRSURSRVWRSHODDGPLQLVWUDomR.
(G -XURVVREUHRFDSLWDOSUySULR(PFRQIRUPLGDGHFRPD/HLQ
D DGPLQLVWUDomR GD &RPSDQKLD DSURYRX D GLVWULEXLomR D VHXV DFLRQLVWDV GH
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FUHGLWDGRV DRV DFLRQLVWDV QR PRQWDQWH GH 5 ± 5
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GHPRQVWUDo}HV¿QDQFHLUDVRVMXURVVREUHRFDSLWDOSUySULRVmRDSUHVHQWDGRV
FRPRGLVWULEXLomRGROXFUROtTXLGRGRH[HUFtFLRSRUWDQWRUHFODVVL¿FDGRVSDUDR
SDWULP{QLROtTXLGRSHORYDORUEUXWRXPDYH]TXHRVEHQHItFLRV¿VFDLVSRUHOH
JHUDGRVVmRPDQWLGRVQRUHVXOWDGRGRH[HUFtFLR
8. Receitas líquidas
2020
2019
5HFHLWDVGHDOXJXpLV
5HFHLWDVGH³5HV6SHUDWD´
2XWUDVUHFHLWDV
'HGXo}HV±3,6&2),16HFDQFHODPHQWRV
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
*DVWRVFRPDHVWUXWXUDGR6DOYDGRU6KRSSLQJ
%DL[DVGHFRQWDVDUHFHEHUGHDOXJXHO³5HV6SHUDWD´H
GHHPSUpVWLPRVDORMLVWDV
&RPSDUWLOKDPHQWRGDHVWUXWXUDGR*UXSR 1RWD
6HUYLoRVSUHVWDGRV
Outras
2020
2019
1,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOHWULEXWRVGLIHULGRV$WD[D
HIHWLYDGRVWULEXWRVGLIHUHGDWD[DQRPLQDOSULQFLSDOPHQWHSHODGHGXomRGRV
MXURVVREUHFDSLWDOSUySULRGH5 ±5 FRQIRUPHPHQFLRQDGRQD1RWD G SHODDGLomRGHGHVSHVDVQmRGHGXWtYHLVSDUD¿QV¿VFDLVQRYDORUGH5 ±5 SHODH[FOXVmRGHUHYHUV}HVSDUD
SHUGDVHVWLPDGDVGHFUpGLWRQRYDORUGH5 ±5DGLomRGH
SURYLV}HV HSHODH[FOXVmRGDGLIHUHQoDDPDLRUGDGHSUHFLDomR¿VFDOSDUD
DGHSUHFLDomRFRQWiELOQRPRQWDQWHGH5 5
2 LPSRVWR GH UHQGD H D FRQWULEXLomR VRFLDO GLIHULGRV SDVVLYRV UHIHUHPVH
j GLIHUHQoD WHPSRUiULD HQWUH D GHSUHFLDomR GDV HGL¿FDo}HV FDOFXODGD j
WD[D ¿VFDO H D UHVSHFWLYD GHSUHFLDomR FDOFXODGD SHOD VXD YLGD ~WLO EDVH
FRQWiELO FRQIRUPH GLVSRVWR QR DUW GD /HL Q DOWHUDGD SHOD
/HLQ $VDOtTXRWDVGHVVHVWULEXWRVGH¿QLGDVDWXDOPHQWHSDUD
determinação dos tributos diferidos, são de 25% para o imposto de renda e
GH SDUDDFRQWULEXLomRVRFLDO
11. Partes relacionadas - A Companhia é parte integrante de um grupo
GHHPSUHVDVGHQRPLQDGR*UXSR-&30TXHDWXDGHIRUPDLQWHJUDGDHRV
EHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDVmRDWULEXtGRVDFDGD
empresa, VHJXQGRDUD]RDELOLGDGHGDVVXDVRSHUDo}HV 1RWD
Recife, 30 de março de 2021
CNPJ n.º 07.484.020/0001-24
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2020
2019
)OX[RVGHFDL[DGDVDWLYLGDGHVRSHUDFLRQDLV
Lucro líquido antes do imposto de renda e da
FRQWULEXLomRVRFLDO
$MXVWHVGH
'HSUHFLDomRHDPRUWL]DomR 1RWDH
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(QFDUJRVGH¿QDQFLDPHQWRV
-XURVGHHPSUpVWLPRVDORMLVWDVGHSyVLWRVMXGLFLDLV
HWULEXWRVDUHFXSHUDU
%DL[DGHHPSUpVWLPRVDORMLVWDV
Variações no capital circulante
&RQWDVDUHFHEHU
7ULEXWRVDUHFXSHUDU
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7ULEXWRVDSDJDU
Adiantamentos de clientes
2
&DL[DJHUDGRSHODVRSHUDo}HV
-XURVSDJRV
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'HSyVLWRVMXGLFLDLVUHVJDWDGRV HIHWXDGRV
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR 1RWD
Caixa líquido aplicado nas atividades de investimento
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$PRUWL]DomRGH¿QDQFLDPHQWRV
'LYLGHQGRVHMXURVVREUHFDSLWDOSUySULRSDJRV
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Aumento (redução) líquido de caixa e equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
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As contas a pagar a empresa ligada, JCPM Participações e Empreendimentos S.A., no
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&RPSDQKLDQRFRPSDUWLOKDPHQWRGDVHVWUXWXUDVRSHUDFLRQDOHDGPLQLVWUDWLYDGR
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DWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGHGHVSHVDV
1&REHUWXUDGHVHJXURV - A contratação do seguro está sob a responsabilidade
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6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
&DL[DHHTXLYDOHQWHVGHFDL[D&DL[DHHTXLYDOHQWHVGHFDL[DLQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]FRPYHQFLPHQWRV
RULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGHPXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURVFRPR
³DWLYRV¿QDQFHLURVPHQVXUDGRVDRFXVWRDPRUWL]DGR´RVTXDLVVmRDWLYRV¿QDQFHLURV QmR GHULYDWLYRV FRP SDJDPHQWRV ¿[RV RX GHWHUPLQiYHLV UHSUHVHQWDGRV
XQLFDPHQWH SRU SULQFLSDO H MXURV QmR FRWDGRV HP XP PHUFDGR DWLYR H HVWmR
DSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR HVWHVVmRFODVVL¿FDGRVQR
DWLYRQmRFLUFXODQWH $VUHFHLWDVFRPMXURVSURYHQLHQWHVGHVWHVDWLYRV¿QDQFHLURVVmRUHJLVWUDGDVHPUHFHLWDV¿QDQFHLUDVXVDQGRRPpWRGRGDWD[DHIHWLYDGH
MXURV(VVHVDWLYRVFRPSUHHQGHPDVDSOLFDo}HV¿QDQFHLUDVFRQWDVDUHFHEHUWULEXWRVDUHFXSHUDUHPSUpVWLPRVDORMLVWDVDGLDQWDPHQWRVHGHSyVLWRVMXGLFLDLV
2VHPSUpVWLPRVDORMLVWDVUHIHUHPVHDYDORUHVFRQFHGLGRVDORMLVWDVSDUDLQVWDODomRGHVXDVORMDVQRHPSUHHQGLPHQWR6DOYDGRU6KRSSLQJHVHUmRUHVVDUFLGRV
DWpFRPHQFDUJRVPpGLRVPHQVDLVFRUUHVSRQGHQWHVjYDULDomRGR,*3',
8PDSURYLVmRSDUDSHUGDVHVWLPDGDVGHFUpGLWRpFRQVWLWXtGDHPPRQWDQWHMXOJDGRVX¿FLHQWHSDUDID]HUIDFHDHYHQWXDLVSHUGDVQDUHDOL]DomRGHVVHVDWLYRV
&RQWDVDUHFHEHU - As contas a receber são, inicialmente, reconhecidas
SHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPR
XVRGRPpWRGRGDWD[DHIHWLYDGHMXURVPHQRVDSURYLVmRSDUDSHUGDV$VFRQWDV
a receber estão representadas por aluguéis e “Res Sperata” a receber auferidos
QRHPSUHHQGLPHQWR6DOYDGRU6KRSSLQJ
3URSULHGDGHVSDUDLQYHVWLPHQWR - A Companhia é proprietária de empreHQGLPHQWRVPDQWLGRVSDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R2VLPyYHLV
QmRVmRRFXSDGRVSHOD&RPSDQKLDHHVWmRGHPRQVWUDGRVDRFXVWRGHDTXLVLomR
ou construção, deduzido da depreciação acumulada, calculada pelo método lineDUSHODVYLGDV~WHLVHVWLPDGDVPHQFLRQDGDVQD1RWD
'LIHULGR - Demonstrado ao custo e representado por gastos de implantação
HSUpRSHUDFLRQDLVOtTXLGRGDVUHFHLWDVHYHQWXDLVDXIHULGDVQDSUpRSHUDomRRV
TXDLVIRUDPDPRUWL]DGRVHPDQRVGHVGHDLQDXJXUDomRGRHPSUHHQGLPHQWR
(P D DPRUWL]DomR GR GLIHULGR UHJLVWUDGD QR UHVXOWDGR GR H[HUFtFLR IRL GH
5.
1&RQWDVDSDJDU - As contas a pagar são obrigações a pagar por bens ou
VHUYLoRV TXH IRUDP DGTXLULGRV QR FXUVR QRUPDO GRV QHJyFLRV (ODV VmR LQLFLDOPHQWH UHFRQKHFLGDV SHOR YDORU MXVWR H VXEVHTXHQWHPHQWH PHQVXUDGDV SHOR
FXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURVTXDQGRDSOLFiYHO
1DSUiWLFDVmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGDIDWXUDFRUUHVSRQGHQWH
)LQDQFLDPHQWRV2V¿QDQFLDPHQWRVVmRUHFRQKHFLGRVLQLFLDOPHQWHSHOR
YDORUMXVWROtTXLGRGRVFXVWRVLQFRUULGRVQDWUDQVDomRHVmRVXEVHTXHQWHPHQWH
GHPRQVWUDGRV SHOR FXVWR DPRUWL]DGR 6mR FODVVL¿FDGRV QR SDVVLYR FLUFXODQWH
H[FHWRDTXHODVSDUFHODVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVD
GDWDGREDODQoR HVWDVVmRFODVVL¿FDGDVQRSDVVLYRQmRFLUFXODQWH
$VGHVSHVDVFRPMXURVVmRUHFRQKHFLGDVFRPEDVHQRPpWRGRGHWD[DHIHWLYDGH
MXURVHLQFOXtGDVHPGHVSHVDV¿QDQFHLUDV
$SXUDomRGRUHVXOWDGR - A Companhia reconhece a receita da seguinte forma:
$VUHFHLWDVGHDOXJXpLVVmRUHFRQKHFLGDVPHQVDOPHQWHSHORPpWRGROLQHDUQD
GHPRQVWUDomRGRUHVXOWDGRGXUDQWHRSHUtRGRFRQWUDWXDO H
$VUHFHLWDVGH³5HV6SHUDWD´VmRUHFRQKHFLGDVQRPRPHQWRGDDVVLQDWXUDGR
contrato e são decorrentes da cessão 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 ¿QDQFHLUD p UHFRQKHFLGD FRQIRUPH R SUD]R GHFRUULGR SHOR UHJLPH GH
FRPSHWrQFLDXVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV
Os encargos do imposto de renda e da contribuição social foram determinados
FRPEDVHQROXFURUHDOHGHELWDGRVDRUHVXOWDGRGRH[HUFtFLRjVDOtTXRWDVSUHYLVWDVQDOHJLVODomRDSOLFiYHO 1RWD
CONTINUA