DOEPE 14/04/2021 - Pág. 16 - Poder Executivo - Diário Oficial do Estado de Pernambuco
16 - Ano XCVIII • NÀ 71
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 14 de abril de 2021
NE900 PARTICIPAÇÕES S.A.
RELATÓRIO DA ADMINISTRAÇÃO - Senhores acionistas, em cumprimento às determinações legais e estatutárias,
VXEPHWHPRVjDSUHFLDomRGH96DVDVGHPRQVWUDo}HV¿QDQFHLUDVUHODWLYDVDRH[HUFtFLRHQFHUUDGRHPGHGH]HPEURGH
HGH HUHODWyULRGRDXGLWRULQGHSHQGHQWH
%DODQoRSDWULPRQLDOHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
Ativo
2020 2019 Passivo e patrimônio líquido
Circulante
Circulante
&DL[DHHTXLYDOHQWHVGHFDL[D 1RWD )RUQHFHGRUHV
(VWRTXHV 1RWD
&RQWDVDSDJDUDHPSUHVDOLJDGD 1RWD
2XWURVDWLYRV
2
- 6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
'LYLGHQGRVSURSRVWRV 1RWD F
1mRFLUFXODQWH
5HDOL]iYHODORQJRSUD]R
'HSyVLWRVMXGLFLDLV
3DWULP{QLROtTXLGR 1RWD
3URSULHGDGHVSDUDLQYHVWLPHQWR 1RWD &DSLWDOVRFLDO
,PRELOL]DGR 1RWD
5HVHUYDGHOXFURV
7RWDOGRDWLYR
2020
2019
500
25.502
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
5HGXomRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
'LYLGHQGRVSURSRVWRV 1RWD F
-
(PGHGH]HPEURGH
5HGXomRGHFDSLWDO 1RWD D
/XFUROtTXLGRGRH[HUFtFLR
&RQVWLWXLomRGHUHVHUYDV 1RWD E
5HDOL]DomRGHUHVHUYDV 1RWD E
'LYLGHQGRVDQWHFLSDGRV 1RWD F
'LYLGHQGRVSURSRVWRV 1RWD F
-
(PGHGH]HPEURGH
Total
25.502
1RWDVH[SOLFDWLYDVGDDGPLQLVWUDomRjVGHPRQVWUDo}HV¿QDQFHLUDVHPGHGH]HPEURGH
Em milhares de reais, exceto quando indicado de outra forma
6HomR$±,QIRUPDo}HVJHUDLV
1.1. Contexto operacional $ 1( 3DUWLFLSDo}HV 6$
³&RPSDQKLD´ pXPDVRFLHGDGHDQ{QLPDGHFDSLWDOIHFKDGR
FRPVHGHHP5HFLIH3(TXHWHPFRPRREMHWRRLQYHVWLPHQWR
HPEHQVPyYHLVHLPyYHLVORWHDPHQWRGHWHUUHQRVLQFRUSRUDomRLPRELOLiULDFRQVWUXomRGHSUpGLRVGHVWLQDGRVjYHQGD
YHQGDGHLPyYHLVDGTXLULGRVSDUDUHYHQGDHDGPLQLVWUDomRH
ORFDomRGHEHQVPyYHLVHLPyYHLV
A Companhia construiu o empreendimento denominado Riomar
7UDGH&HQWHUHP)RUWDOH]D&(FHQWURHPSUHVDULDOFXMDVVDODV
HVWmRGHVWLQDGDVjYHQGDHjORFDomR.
(P PHDGRV GH PDUoR GH D 2UJDQL]DomR 0XQGLDO GH
6D~GH 206 GHFODURXDOHUWDGHSDQGHPLDGRQRYRFRURQDYtUXV
&29,' DIHWDQGR D URWLQD GD SRSXODomR H GD DWLYLGDGH
HFRQ{PLFDJOREDO
$WXDOPHQWH D &RPSDQKLD YHP DGRWDQGR WRGDV DV PHGLGDV
SRVVtYHLVSDUDPLQLPL]DURVLPSDFWRVWUD]LGRVSHODSDQGHPLD
GD&29,' HPVXDVRSHUDo}HVDWXDQGRGHIRUPDSUXGHQWH
e seguindo todas as medidas sugeridas pelas autoridades saQLWiULDVFRPRREMHWLYRSULQFLSDOGHSUHVHUYDUDVD~GHHDVHJXrança de seus colaboradores, clientes e a população em geral.
eLPSRUWDQWHGHVWDFDUTXHD&RPSDQKLDYHPFXPSULQGRFRP
todos os seus compromissos imediatos, não apresentando,
DWpRPRPHQWRQHFHVVLGDGHGHFDSWDomRGHUHFXUVRV¿QDQFHLURVSDUDDPDQXWHQomRGHVXDVDWLYLGDGHVRSHUDFLRQDLV
$ HPLVVmR GHVWDV GHPRQVWUDo}HV ¿QDQFHLUDV IRL DXWRUL]DGD
SHODGLUHWRULDGD&RPSDQKLDHP GHDEULOGH
1.2. Base de preparação$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVFRQIRUPHDVSUiWLFDVFRQWiEHLVDGRWDGDVQR
Brasil incluindo os pronunciamentos emitidos pelo Comitê de
3URQXQFLDPHQWRV&RQWiEHLV &3& HHYLGHQFLDPWRGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDV
HVRPHQWHHODVDVTXDLVHVWmRFRQVLVWHQWHVFRPDVXWLOL]DGDV
pela administração na sua gestão.
$VSULQFLSDLVSROtWLFDVFRQWiEHLVDSOLFDGDVQDSUHSDUDomRGHVVDV GHPRQVWUDo}HV ¿QDQFHLUDV DV TXDLV IRUDP DSOLFDGDV GH
PRGR FRQVLVWHQWH QRV H[HUFtFLRV DSUHVHQWDGRV HVWmR DSUHVHQWDGDVQD1RWD
Seção B – Riscos
(VWLPDWLYDV H MXOJDPHQWRV FRQWiEHLV FUtWLFRV - As estiPDWLYDVHRVMXOJDPHQWRVFRQWiEHLVVmRFRQWLQXDPHQWHDYDOLDGRVHEDVHLDPVHQDH[SHULrQFLDKLVWyULFDHHPRXWURVIDWRUHV
LQFOXLQGRH[SHFWDWLYDVGHHYHQWRVIXWXURVFRQVLGHUDGDVUD]RiYHLVSDUDDVFLUFXQVWkQFLDV
$ SUHSDUDomR GH GHPRQVWUDo}HV ¿QDQFHLUDV UHTXHU R XVR GH
FHUWDVHVWLPDWLYDVFRQWiEHLVFUtWLFDVHRH[HUFtFLRGHMXOJDPHQWR
por parte da Administração da Companhia no processo de apliFDomRGDVSROtWLFDVFRQWiEHLV$VGHPRQVWUDo}HV¿QDQFHLUDVGD
&RPSDQKLDLQFOXHPSRUWDQWRHVWLPDWLYDVUHIHUHQWHVjVHOHomR
GDVYLGDV~WHLVGHSURSULHGDGHVSDUDLQYHVWLPHQWRVGRVEHQV
GRDWLYRLPRELOL]DGRGHWHUPLQDomRGHSURYLV}HVSDUDWULEXWRVH
RXWUDVVLPLODUHV2VUHVXOWDGRVUHDLVSRGHPDSUHVHQWDUYDULDo}HV
HPUHODomRjVHVWLPDWLYDV
Seção C – Notas explicativas relevantes selecionadas
. Caixa e equivalentes de caixa2VDOGRHPGHGH]HPEUR
GHpFRPSRVWRSRU5 ±5 UHODWLYRV
DUHFXUVRVHPFRQWDFRUUHQWHHSRU5 ±5
HPDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[D$VDSOLFDo}HV¿QDQFHLUDVHPUHQGD¿[DUHIHUHPVHDFHUWL¿FDGRVGHGHSyVLWRVEDQFiULRVHTXRWDVGHIXQGRVGHLQYHVWLPHQWRRVTXDLVSRVVXHP
OLTXLGH] LPHGLDWD H WrP UHPXQHUDomR DWUHODGD j YDULDomR GRV
FHUWL¿FDGRVGHGHSyVLWRLQWHU¿QDQFHLUR±&',.
4. Estoques (VWiGHPRQVWUDGRDRFXVWRGHDTXLVLomRHVmR
UHSUHVHQWDGRVSRUWHUUHQRVLWXDGRQRPXQLFtSLRGH)RUWDOH]D&(,
HSRUJDVWRVGHIRUPDomRGHLPyYHLVDFRPHUFLDOL]DU(P
de GH]HPEURGHRHPSUHHQGLPHQWRFRPVDODVFRPHUFLDLVHQFRQWUDYDVHFRPFRQVWUXomRFRQFOXtGDVDODV
FRPHUFLDLVMiKDYLDPVLGRYHQGLGDVSRUpPVDODVDLQGDQmR
KDYLDPVLGRHQWUHJXHVDRVFRPSUDGRUHVHVDODVKDYLDP
VLGRGHVWLQDGDVSDUDORFDomRGHORQJRSUD]RHPDQWLGDVFRPR
SURSULHGDGHVSDUDLQYHVWLPHQWR2VDOGRHPGHGH]HPEUR
GHpFRPSRVWRSHORWHUUHQRQRYDORUGH5 ±
5 HSRULPyYHLVGLVSRQtYHLVSDUDYHQGDQRPRQWDnte
GH5 ±5 .
5. Propriedades para investimento
7HUUHQRV
(GL¿FDo}HV
6DOGRHPGHMDQHLUR
7UDQVIHUrQFLDGHHVWRTXHV
$TXLVLo}HV
Depreciação
6DOGRHPGHGH]HPEUR
2020
Custo de
aquisição
Depreciação
acumulada
OsYDORUHVDFLPDUHSUHVHQWDPDVVDODVFRPHUFLDLVGRHPSUHHQGLPHQWR 5LRPDU 7UDGH &HQWHU HP )RUWDOH]D&( PDQWLGDV
SDUD¿QVGHUHQGDGHDOXJXHOGHORQJRSUD]R$VDGLo}HVFRUUHVSRQGHP VXEVWDQFLDOPHQWH D WUDQVIHUrQFLD GRV FXVWRV GH
IRUPDomRGRVUHIHULGRVLPyYHLVSDUDRJUXSRGHSURSULHGDGHV
SDUDLQYHVWLPHQWR
6HHVWLYHVVHPDYDOLDGDVDRYDORUMXVWRWDLVSURSULHGDGHVWHULDP
XPYDORUDSUR[LPDGRGH5 $&RPSDQKLDHVWDEHOHFHR
YDORUMXVWRDWUDYpVGHWpFQLFDVGHDYDOLDomRTXHLQFOXHPRXVR
GH RSHUDo}HV UHFHQWHV UHDOL]DGDV FRP SURSULHGDGHV VLPLODUHV
HDDQiOLVHGHPRGHORVGHSUHFL¿FDomRTXHID]HPRPDLRUXVR
SRVVtYHOGHLQIRUPDo}HVJHUDGDVSHORPHUFDGR
6. Patrimônio líquido
(a) Capital social2FDSLWDOVRFLDOHPGHGH]HPEURGH
HVWiUHSUHVHQWDGRSRUGHDo}HVRUGLQiULDVQRPLQDWLYDV GHDo}HV
(P GH PDLR GH D$VVHPEOHLD GH$FLRQLVWDV DSURYRX
D UHGXomR GH FDSLWDO VRFLDO QR YDORU GH 5 DWUDYpV GD
GHYROXomRGHVVHPRQWDQWHHPGLQKHLURDRVDFLRQLVWDVHFRQVHTXHQWHFDQFHODPHQWRGH GHDo}HV
(PGHMXOKRGHD$VVHPEOHLDGH$FLRQLVWDVDSURYRX
D UHGXomR GH FDSLWDO VRFLDO QR YDORU GH 5 DWUDYpV GD
GHYROXomRGHVVHPRQWDQWHHPGLQKHLURDRVDFLRQLVWDVHFRQVHTXHQWHFDQFHODPHQWRGHDo}HV
E 5HVHUYDGHOXFURV$UHVHUYDOHJDOpFRQVWLWXtGDDQXDOPHQWHFRPRGHVWLQDomRGHGROXFUROtTXLGRGRH[HUFtFLRHQmR
SRGHUiH[FHGHUDGRFDSLWDOVRFLDO$UHVHUYDOHJDOWHPSRU
¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOHVRPHQWHSRGHUi
VHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO
(P D$GPLQLVWUDomR SURS{V D GHVWLQDomR GR VDOGR UHPDQHVFHQWHGROXFUROtTXLGRGRH[HUFtFLRQRPRQWDQWHGH5
SDUD UHVHUYD GH UHWHQomR GH OXFURV XPD YH] TXH VHUi XWLOL]DGR
SDUDDWHQGHULQYHVWLPHQWRVGHFDSLWDOSUySULR(PD$GPLQLVWUDomRSURS{VDUHDOL]DomRGDUHVHUYDGHUHWHQomRGHOXFURVQR
YDORUGH5 WHQGRGHVWLQDGRWDLVUHFXUVRVQDGLVWULEXLomRGH
2019
Líquido
2020
Líquido
Vida útil
estimada
(em anos)
25
2019
GLYLGHQGRVDRVDFLRQLVWDV$FRQVWLWXLomRGDUHVHUYDHP IRL
DSURYDGDHP$VVHPEOHLDGH$FLRQLVWDVUHDOL]DGDHPGHMXOKR
GHHDUHDOL]DomRHPVHUiGHOLEHUDGDRSRUWXQDPHQWH
em$VVHPEOHLDGH$FLRQLVWDVTXHDSURYDUiDVGHPRQVWUDo}HV
¿QDQFHLUDVGHVWHH[HUFtFLR
F 'LVWULEXLomRGHGLYLGHQGRV$RVDFLRQLVWDVpDVVHJXUDGR
HVWDWXWDULDPHQWH XP GLYLGHQGR PtQLPR REULJDWyULR GH GR
OXFUROtTXLGRGRH[HUFtFLRDMXVWDGRQRVWHUPRVGD/HLGDV6RFLHGDGHVSRU$o}HV'XUDQWHRH[HUFtFLRGHDGLUHWRULDSDJRXGLYLGHQGRVDQWHFLSDGRVQRPRQWDQWHGH5 ±5
H SURS{V D GLVWULEXLomR DGLFLRQDO GH 5 5
2HVWDWXWRGD&RPSDQKLDDXWRUL]DSUHYLDPHQWHDGLVWULEXLomRGH
GLYLGHQGRVFRQIRUPHRSURSRVWRSHOD$GPLQLVWUDomR.
7. Receitas
2020
2019
5HFHLWDGHYHQGDVGHLPyYHLV
5HFHLWDGHDOXJXpLV
'HGXo}HV±&DQFHODPHQWRVSRUGLVWUDWRV
'HGXo}HV±3,6H&2),16
'HVSHVDVDGPLQLVWUDWLYDVJHUDLV
Compartilhamento da estrutura do
*UXSR 1RWD
(QFDUJRVFRQGRPLQLDLVGHVDODVQmR
FRPHUFLDOL]DGDV
3HVVRDO
6HUYLoRVSUHVWDGRV
,378
3URSDJDQGD
Outras
2020
2019
9. Partes relacionadas$&RPSDQKLDpSDUWHLQWHJUDQWHGH
XPJUXSRGHHPSUHVDVGHQRPLQDGR*UXSR-&30TXHDWXD
GHIRUPDLQWHJUDGDHRVEHQHItFLRVGDVHVWUXWXUDVRSHUDFLRQDO
H DGPLQLVWUDWLYD VmR DWULEXtGRV D FDGD HPSUHVD VHJXQGR D
UD]RDELOLGDGHGDVVXDVRSHUDo}HV 1RWD
'HPRQVWUDomRGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEUR
Em milhares de reais, exceto quando indicado de outra forma
2020
2019
Receitas líquidas (Nota 7)
&XVWRGRVLPyYHLVYHQGLGRV 1RWD
/XFUREUXWR
'HVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVJHUDLV 1RWD
'HSUHFLDomR
Outras receitas
-
Lucro operacional
5HFHLWDV¿QDQFHLUDV 1RWD
'HVSHVDV¿QDQFHLUDV
/XFURDQWHVGDFRQWULEXLomRVRFLDOHGR
imposto de renda
&RQWULEXLomRVRFLDO 1RWD
,PSRVWRGHUHQGD 1RWD
Lucro líquido do exercício
$o}HVHPFLUFXODomRQR¿QDOGRH[HUFtFLR HPPLOKDUHV
/XFUROtTXLGRSRUORWHGHPLODo}HVGRFDSLWDOQR
¿PGRH[HUFtFLR±5
'HPRQVWUDomRGRUHVXOWDGRDEUDQJHQWH
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
2020
2019
Lucro líquido do exercício
Outros componentes do resultado abrangente
7RWDOGRUHVXOWDGRDEUDQJHQWHGRH[HUFtFLR
AVFRQWDVDSDJDUDHPSUHVDOLJDGD-&303DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$
QRYalRUGH5 ±5 UHIHUHPVHjSDUFHODHPDEHUWRTXHFDEH
à Companhia no compartilhamento das estruturas operacional e administraWLYDGRJUXSRHFRQ{PLFRQRTXDOHVWiLQVHULGD
2SHVVRDOFKDYHGD$GPLQLVWUDomRHVWiUHSUHVHQWDGRSHORVGLUHWRUHVFXMD
UHPXQHUDomRDQXDOSDJDRXSURYLVLRQDGDFRUUHVSRQGHDRSUyODERUHHDRV
VDOiULRVHHQFDUJRVQRPRQWDQWHGH5 ±5 2VVDOiULRV
HHQFDUJRVVmRDWULEXtGRVj&RPSDQKLDSRUPHLRGHFRPSDUWLOKDPHQWRGH
despesas.
6HomR'±3ROtWLFDVFRQWiEHLV
5HVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
10.1. Caixa e equivalentes de caixa &DL[D H HTXLYDOHQWHV GH FDL[D LQFOXHPGHSyVLWRVEDQFiULRVHLQYHVWLPHQWRVGHFXUWRSUD]RGHDOWDOLTXLGH]
FRPYHQFLPHQWRVRULJLQDLVGHDWpWUrVPHVHVHFRPULVFRLQVLJQL¿FDQWHGH
PXGDQoDGHYDORU
$WLYRV¿QDQFHLURV$&RPSDQKLDFODVVL¿FDVHXVDWLYRV¿QDQFHLURV
FRPR ³DWLYRV ¿QDQFHLURV PHQVXUDGRV DR FXVWR DPRUWL]DGR´ RV TXDLV VmR
DWLYRV¿QDQFHLURVQmRGHULYDWLYRVFRPSDJDPHQWRV¿[RVRXGHWHUPLQiYHLV
UHSUHVHQWDGRVXQLFDPHQWHSRUSULQFLSDOHMXURVQmRFRWDGRVHPXPPHUFDGRDWLYRHHVWmRDSUHVHQWDGRVQRDWLYRFLUFXODQWHH[FHWRDTXHOHVFRPSUD]RGHYHQFLPHQWRVXSHULRUDPHVHVDSyVDGDWDGHHPLVVmRGREDODQoR
HVWHVVmRFODVVL¿FDGRVQRDWLYRQmRFLUFXODQWH $VUHFHLWDVFRPMXURVSURYHQLHQWHVGHVWHVDWLYRV¿QDQFHLURVVmRUHJLVWUDGDVHPUHFHLWDV¿QDQFHLUDV
XVDQGRRPpWRGRGDWD[DHIHWLYDGHMXURV(VVHVDWLYRVFRPSUHHQGHPDV
DSOLFDo}HV¿QDQFHLUDVGHSyVLWRVMXGLFLDLVHRXWURVDWLYRV
(VWRTXHV2VHVWRTXHVVmRGHPRQVWUDGRVDRFXVWRRXDRYDORUOtTXLGRGHUHDOL]DomRGRVGRLVRPHQRU2YDORUOtTXLGRGHUHDOL]DomRpRSUHoR
GHYHQGDHVWLPDGRQRFXUVRQRUPDOGRVQHJyFLRVPHQRVRVFXVWRVHVWLPDGRVGHFRQFOXVmRHRVFXVWRVHVWLPDGRVQHFHVViULRVSDUDHIHWXDUDYHQGD
10.4. Propriedades para investimento $ &RPSDQKLD p SURSULHWiULD GH
VDODV FRPHUFLDLV PDQWLGDV SDUD ¿QV GH UHQGD GH DOXJXHO GH ORQJR SUD]R
(VVHVLPyYHLVQmRVmRRFXSDGRVSHOD&RPSDQKLDHHVWmRGHPRQVWUDGRV
DRFXVWRGHDTXLVLomRRXFRQVWUXomRGHGX]LGRGDGHSUHFLDomRDFXPXODGD
FDOFXODGDSHORPpWRGROLQHDU
,PRELOL]DGR5HIHUHPVHDEHQVXWLOL]DGRVSHOD&RPSDQKLDHPVXDV
RSHUDo}HV UHSUHVHQWDGRV SRU HTXLSDPHQWRV PyYHLV H XWHQVtOLRV LQVWDODo}HVHHTXLSDPHQWRVGHLQIRUPiWLFDeGHPRQVWUDGRDRFXVWRGHGX]LGRGD
GHSUHFLDomRDFXPXODGDFDOFXODGDSHORPpWRGROLQHDUjVWD[DVDQXDLVTXH
YDULDPGHD
CNPJ n.º 16.659.624/0001-55
'HPRQVWUDomRGRVÀX[RVGHFDL[D
([HUFtFLRV¿QGRVHPGHGH]HPEUR(PPLOKDUHVGHUHDLV
Fluxos de caixa das atividades operacionais
/XFURDQWHVGDFRQWULEXLomRVRFLDOHGR
imposto de renda
$MXVWHVGH
'HSUHFLDomR
9DULDo}HVQRVDWLYRVHSDVVLYRV
(VWRTXHV
2XWURVDWLYRV
'HSyVLWRVMXGLFLDLV
)RUQHFHGRUHV
&RQWDVDSDJDUDHPSUHVDOLJDGD
6DOiULRVHHQFDUJRV
7ULEXWRVDSDJDU
2XWURVSDVVLYRV
&DL[DJHUDGRSHODVRSHUDo}HV
Imposto de renda e contribuição social pagos
&DL[DOtTXLGRJHUDGRSHODVDWLYLGDGHVRSHUDFLRQDLV
Fluxos de caixa das atividades de investimento
$TXLVLo}HVGHSURSULHGDGHVSDUDLQYHVWLPHQWR
$TXLVLo}HVSDUDLPRELOL]DGR
Caixa líquido aplicado nas atividades de investimento
)OX[RVGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
5HGXomRGHFDSLWDOHPGLQKHLUR
'LYLGHQGRVSDJRV
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHVGH¿QDQFLDPHQWR
Redução líquida de caixa e equivalentes de caixa
Caixa e equivalentes de caixa no início do exercício
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR
2020
2019
2.520
&RQWDVDSDJDU - As contas a pagar são obrigações a pagar por bens
RXVHUYLoRVTXHIRUDPDGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRV(ODVVmR
LQLFLDOPHQWHUHFRQKHFLGDVSHORYDORUMXVWRHVXEVHTXHQWHPHQWHPHQVXUDGDVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURV
TXDQGRDSOLFiYHO1DSUiWLFDVmRQRUPDOPHQWHUHFRQKHFLGDVDRYDORUGD
IDWXUDFRUUHVSRQGHQWH
10.7. Apuração do resultado$VUHFHLWDVGHYHQGDGDVXQLGDGHVLPRELOLiULDVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDV
$VUHFHLWDVGHDOXJXHOGHVDODVFRPHUFLDLVVmRUHJLVWUDGDVTXDQGRHIHWLYDPHQWHUHFHELGDV2VGLVWUDWRVVmRFRQWDELOL]DGRVTXDQGRRVLQVWUXPHQWRV
VmR¿UPDGRVFRPRVFOLHQWHVHRVYDORUHVVmRHIHWLYDPHQWHSDJRV
2FXVWRGRVLPyYHLVYHQGLGRVpDSURSULDGRDRUHVXOWDGRQRPRPHQWRGD
HQWUHJDGRVLPyYHLVDRVFRPSUDGRUHVTXDQGRRVULVFRVHEHQHItFLRVVmR
VXEVWDQFLDOPHQWHWUDQVIHULGRV
$V GHVSHVDV DGPLQLVWUDWLYDV JHUDLV UHIHUHPVH SULQFLSDOPHQWH D JDVWRV
FRPSDUWLOKDGRV UHODWLYRV j SDUFHOD GR XVR GD LQIUDHVWUXWXUD DGPLQLVWUDWLYDPDQWLGDSHOR*UXSR-&30 1RWD DJDVWRVFRPSHVVRDOHVHUYLoRV
FRQWUDWDGRVDOpPGHRXWUDVGHVSHVDVQHFHVViULDVSDUDDFRQGXomRGDV
DWLYLGDGHVGD&RPSDQKLDHHVWmRUHJLVWUDGDVSHORUHJLPHGHFRPSHWrQFLD
$V UHFHLWDV ¿QDQFHLUDV UHIHUHPVH VXEVWDQFLDOPHQWH D UHQGLPHQWRV GH
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GRVFRQWUDWRVGHYHQGDGDVXQLGDGHVLPRELOLiULDVHVmRUHFRQKHFLGDVFRQIRUPHRSUD]RGHFRUULGRSHORUHJLPHGHFRPSHWrQFLDXVDQGRRPpWRGRGD
WD[DHIHWLYDGHMXURV
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