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DOEPE - Recife, 18 de março de 2016 - Página 37

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DOEPE 18/03/2016 -Pág. 37 -Poder Executivo -Diário Oficial do Estado de Pernambuco

Poder Executivo ● 18/03/2016 ● Diário Oficial do Estado de Pernambuco

Recife, 18 de março de 2016

Diário Oficial do Estado de Pernambuco - Poder Executivo

Ano XCIII • NÀ 51 - 37

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FXVWRVLQFRUULGRVSDUDDGTXLULUGLUHLWRVGHXVRGHFRQWH~GRVGLJLWDLVDVHUHPXWLOL]DGRVQDSUHVWDomRGHVHUYLoRGD&RPSDQKLD(VVHV
FXVWRVVmRDPRUWL]DGRVGXUDQWHRSUD]RGRFRQWUDWR(f) Convênios: 2VFRQYrQLRVVmRFDSLWDOL]DGRVFRPEDVHQRVFXVWRVLQFRUULGRVSDUD
¿UPDU FRQWUDWRV MXQWR D HPSUHVDV SDUFHLUDV TXH FRQ¿UDP DRV DOXQRV GR *UXSR R GLUHLWR GH H[HUFHU DV DWLYLGDGHV GH JUDGXDomR
FRPSOHPHQWDUHVQHFHVViULDVSDUDVXDIRUPDomRDFDGrPLFD(VVHVFXVWRVVmRDPRUWL]DGRVGXUDQWHRSUD]RGRVUHIHULGRVFRQWUDWR(g)
Fundo de comércio: 6mRDWLYRVLQWDQJtYHLVFRPSUD]RGHYLGD~WLOGH¿QLGDUHSUHVHQWDGRVSRUYDORUHVSDJRVQDDTXLVLomRGHQRYRV
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YDORUHV MXVWRV FRP EDVH HP ODXGRV GH DYDOLDomR VXSRUWDQGR RV PRQWDQWHV DORFDGRV QDV FRPELQDo}HV GH QHJyFLRV (VVHV DWLYRV
LGHQWL¿FDGRVHPDTXLVLo}HVSRVVXHPYLGD~WLOLQGH¿QLGDHHVWmRVXMHLWRVDWHVWHVDQXDLVGHUHFXSHUDELOLGDGH L ,QWDQJtYHLVLGHQWL¿FDGRV
em aquisições - Marcas registradas e carteira de clientes: $V PDUFDV H FDUWHLUDV GH FOLHQWHV LGHQWL¿FDGDV HP DTXLVLo}HV VmR
UHJLVWUDGDVLQLFLDOPHQWHSHORVVHXVYDORUHVMXVWRVFRPEDVHHPODXGRVGHDYDOLDomRVXSRUWDQGRRVPRQWDQWHVDORFDGRVQDVFRPELQDo}HV
GHQHJyFLRV(VVHVDWLYRVLGHQWL¿FDGRVHPDTXLVLo}HVSRVVXHPYLGD~WLOGH¿QLGDHHVWmRVXMHLWRVDDPRUWL]DomRFDOFXODGDSHORPpWRGR
OLQHDUSDUDDORFDURFXVWRGXUDQWHVXDYLGD~WLOHVWLPDGD30.8. Imobilizado: 2LPRELOL]DGRpPHQVXUDGRSHORVHXFXVWRKLVWyULFRPHQRV
depreciação acumulada e perda para impairment2FXVWRKLVWyULFRLQFOXLRVJDVWRVGLUHWDPHQWHDWULEXtYHLVjDTXLVLomRGRVLWHQV2V
WHUUHQRVQmRVmRGHSUHFLDGRV$GHSUHFLDomRGHRXWURVDWLYRVpFDOFXODGDXVDQGRRPpWRGROLQHDUSDUDDORFDUVHXVFXVWRVPHQRVRYDORU
UHVLGXDOGXUDQWHDYLGD~WLO2VFXVWRVVXEVHTXHQWHVDRGRUHFRQKHFLPHQWRLQLFLDOVmRLQFRUSRUDGRVDRYDORUUHVLGXDOGRLPRELOL]DGRRX
UHFRQKHFLGRV FRPR LWHP HVSHFt¿FR FRQIRUPH DSURSULDGR VRPHQWH VH RV EHQHItFLRV HFRQ{PLFRV DVVRFLDGRV D HVVHV LWHQV IRUHP
SURYiYHLVHRVYDORUHVPHQVXUDGRVGHIRUPDFRQ¿iYHO2VDOGRUHVLGXDOGRLWHPVXEVWLWXtGRpEDL[DGR'HPDLVUHSDURVHPDQXWHQo}HV
VmRUHFRQKHFLGRVGLUHWDPHQWHQRUHVXOWDGRTXDQGRLQFRUULGRV2VLWHQVGRDWLYRLPRELOL]DGRVmREDL[DGRVTXDQGRYHQGLGRVRXTXDQGR
QHQKXPEHQHItFLRHFRQ{PLFRIXWXURIRUHVSHUDGRGRVHXXVRRXYHQGD(YHQWXDOJDQKRRXSHUGDUHVXOWDQWHGDEDL[DGRDWLYR FDOFXODGR
FRPRVHQGRDGLIHUHQoDHQWUHRYDORUOtTXLGRGDYHQGDHRYDORUUHVLGXDOGRDWLYR VmRUHFRQKHFLGRVQDGHPRQVWUDomRGRUHVXOWDGRGR
SHUtRGRHPTXHRDWLYRIRUEDL[DGR2VYDORUHVUHVLGXDLVDYLGD~WLOHRVPpWRGRVGHGHSUHFLDomRGRVDWLYRVVmRUHYLVDGRVHDMXVWDGRV
VHQHFHVViULRTXDQGRH[LVWLUXPDLQGLFDomRGHPXGDQoDVLJQL¿FDWLYDGHVGHD~OWLPDGDWDGHEDODQoR30.9. Custos de empréstimo
capitalizados:2FXVWRKLVWyULFRGRLPRELOL]DGRLQFOXL&XVWRVGHHPSUpVWLPRVGLUHWDPHQWHUHODFLRQDGRVFRPDDTXLVLomRFRQVWUXomRRX
SURGXomRGHXPDWLYRTXHQHFHVVDULDPHQWHUHTXHUXPWHPSRVLJQL¿FDWLYRSDUDVHUFRQFOXtGRSDUD¿QVGHXVRRXYHQGDVmRFDSLWDOL]DGRV
FRPRSDUWHGRFXVWRGRFRUUHVSRQGHQWHDWLYR7RGRVRVGHPDLVFXVWRVGHHPSUpVWLPRVVmRUHJLVWUDGRVHPGHVSHVDQRSHUtRGRHPTXH
VmRLQFRUULGRV&XVWRVGHHPSUpVWLPRFRPSUHHQGHPMXURVHRXWURVFXVWRVLQFRUULGRVSRUXPDHQWLGDGHUHODWLYRVDRHPSUpVWLPR30.10.
Impairment GHDWLYRVQmR¿QDQFHLURV2VDWLYRVTXHWrPXPDYLGD~WLOLQGH¿QLGDFRPRRiJLRQmRHVWmRVXMHLWRVjDPRUWL]DomRHVmR
WHVWDGRVDQXDOPHQWHSDUDLGHQWL¿FDUHYHQWXDOQHFHVVLGDGHGHUHGXomRDRYDORUUHFXSHUiYHO impairment).2VDWLYRVTXHHVWmRVXMHLWRVj
DPRUWL]DomRVmRUHYLVDGRVSDUDDYHUL¿FDomRGHimpairmentVHPSUHTXHHYHQWRVRXPXGDQoDVQDVFLUFXQVWkQFLDVLQGLFDUHPTXHRYDORU
FRQWiELO SRGH QmR VHU UHFXSHUiYHO 8PD SHUGD SRU impairment p UHFRQKHFLGD TXDQGR R YDORU FRQWiELO GR DWLYR H[FHGH VHX YDORU
UHFXSHUiYHORTXDOUHSUHVHQWDRPDLRUYDORUHQWUHRYDORUMXVWRGHXPDWLYRPHQRVVHXVFXVWRVGHYHQGDHRVHXYDORUHPXVR3DUD¿QV
GH DYDOLDomR GR impairment RV DWLYRV VmR DJUXSDGRV QRV QtYHLV PDLV EDL[RV SDUD RV TXDLV H[LVWDP ÀX[RV GH FDL[D LGHQWL¿FiYHLV
VHSDUDGDPHQWH ³8QLGDGHV *HUDGRUDV GH &DL[D´ 8*&V  2V DWLYRV QmR ¿QDQFHLURV H[FHWR R iJLR TXH WHQKDP VLGR DMXVWDGRV SRU
impairment VmR UHYLVDGRV VXEVHTXHQWHPHQWH SDUD D DQiOLVH GH XPD SRVVtYHO UHYHUVmR GR impairment QD GDWD GR EDODQoR 30.11.
Fornecedores e compromissos a pagar:$VFRQWDVDSDJDUDRVIRUQHFHGRUHVVmRREULJDo}HVDSDJDUSRUEHQVRXVHUYLoRVTXHIRUDP
DGTXLULGRVQRFXUVRQRUPDOGRVQHJyFLRVHRVFRPSURPLVVRVDSDJDUVmRREULJDo}HVGHFRUUHQWHVGDDTXLVLomRGHLPyYHLVHGRVVDOGRV
DSDJDURULXQGRVGHFRPELQDo}HVGHQHJyFLRVVHQGRFODVVL¿FDGRVFRPRSDVVLYRVFLUFXODQWHVVHRSDJDPHQWRIRUGHYLGRQRSHUtRGRGH
DWpXPDQR&DVRFRQWUiULRDVFRQWDVDSDJDUDIRUQHFHGRUHVHRVFRPSURPLVVRVDSDJDUVmRDSUHVHQWDGRVFRPRSDVVLYRQmRFLUFXODQWH
$VFRQWDVDSDJDUDRVIRUQHFHGRUHVHRVFRPSURPLVVRVDSDJDUVmRLQLFLDOPHQWHUHFRQKHFLGRVSHORYDORUMXVWRHVXEVHTXHQWHPHQWH
PHQVXUDGRVSHORFXVWRDPRUWL]DGRFRPRXVRGRPpWRGRGHWD[DHIHWLYDGHMXURV30.12. Arrendamento mercantil: Os arrendamentos
QRVTXDLVXPDSDUFHODVLJQL¿FDWLYDGRVULVFRVHEHQHItFLRVGDSURSULHGDGHpUHWLGDSHORDUUHQGDGRUVmRFODVVL¿FDGRVFRPRDUUHQGDPHQWRV
RSHUDFLRQDLV2VSDJDPHQWRVHIHWXDGRVSDUDDUUHQGDPHQWRVRSHUDFLRQDLV OtTXLGRVGHTXDLVTXHULQFHQWLYRVUHFHELGRVGRDUUHQGDGRU 
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GR LPRELOL]DGR 2V DUUHQGDPHQWRV GR LPRELOL]DGR QRV TXDLV R *UXSR GHWpP VXEVWDQFLDOPHQWH WRGRV RV ULVFRV H EHQHItFLRV GD
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HQWUHRYDORUMXVWRGREHPDUUHQGDGRHRYDORUSUHVHQWHGRVSDJDPHQWRVPtQLPRVGRDUUHQGDPHQWRHPFRQWUDSDUWLGDGHXPSDVVLYRGH
DUUHQGDPHQWRDSDJDU&DGDSDUFHODSDJDGRDUUHQGDPHQWRpDORFDGDSDUWHDRSDVVLYRHSDUWHDRVHQFDUJRV¿QDQFHLURVSDUDTXH
GHVVDIRUPDVHMDREWLGDXPDWD[DFRQVWDQWHVREUHRVDOGRGDGtYLGDHPDEHUWR$VREULJDo}HVFRUUHVSRQGHQWHVOtTXLGDVGRVHQFDUJRV
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UHPDQHVFHQWHGRSDVVLYRSDUDFDGDSHUtRGR2LPRELOL]DGRDGTXLULGRSRUPHLRGHDUUHQGDPHQWRV¿QDQFHLURVpGHSUHFLDGRGXUDQWHDYLGD
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OtTXLGRGRVFXVWRVLQFRUULGRVQDWUDQVDomRHVmRVXEVHTXHQWHPHQWHGHPRQVWUDGRVSHORFXVWRDPRUWL]DGR4XDOTXHUGLIHUHQoDHQWUHRV
YDORUHV FDSWDGRV OtTXLGRV GRV FXVWRV GD WUDQVDomR  H R YDORU WRWDO D SDJDU p UHFRQKHFLGD QD GHPRQVWUDomR GR UHVXOWDGR GXUDQWH R
SHUtRGRHPTXHRVHPSUpVWLPRVHVWHMDPHPDEHUWRXWLOL]DQGRRPpWRGRGDWD[DHIHWLYDGHMXURV2VHPSUpVWLPRVH¿QDQFLDPHQWRVVmR
FODVVL¿FDGRV FRPR SDVVLYR FLUFXODQWH D PHQRV TXH D &RPSDQKLD WHQKD XP GLUHLWR LQFRQGLFLRQDO GD OLTXLGDomR GR SDVVLYR SRU SHOR
PHQRVPHVHVDSyVDGDWDGREDODQoR2VFXVWRVGHHPSUpVWLPRVJHUDLVHHVSHFt¿FRVTXHVmRGLUHWDPHQWHDWULEXtYHLVjDTXLVLomR
FRQVWUXomRRXSURGXomRGHXPDWLYRTXDOL¿FiYHOTXHpXPDWLYRTXHQHFHVVDULDPHQWHGHPDQGDXPSHUtRGRGHWHPSRVXEVWDQFLDOSDUD
¿FDUSURQWRSDUDVHXXVRRXYHQGDSUHWHQGLGRVVmRFDSLWDOL]DGRVFRPRSDUWHGRFXVWRGRDWLYRTXDQGRIRUSURYiYHOTXHHOHVLUmRUHVXOWDU
HP EHQHItFLRV HFRQ{PLFRV IXWXURV SDUD D HQWLGDGH H TXH WDLV FXVWRV SRVVDP VHU PHQVXUDGRV FRP FRQ¿DQoD 'HPDLV FXVWRV GH
HPSUpVWLPRVVmRUHFRQKHFLGRVFRPRGHVSHVDQRSHUtRGRHPTXHVmRLQFRUULGRV30.14. Debêntures: $VGHErQWXUHVVmRUHFRQKHFLGDV
LQLFLDOPHQWHSHORYDORUMXVWROtTXLGRGRVFXVWRVLQFRUULGRVQDWUDQVDomRHVmRVXEVHTXHQWHPHQWHGHPRQVWUDGDVSHORFXVWRDPRUWL]DGR
4XDOTXHUGLIHUHQoDHQWUHRVYDORUHVFDSWDGRV OtTXLGRVGRVFXVWRVGDWUDQVDomR HRYDORUWRWDODSDJDUpUHFRQKHFLGDQDGHPRQVWUDomR
GRUHVXOWDGRGXUDQWHRSHUtRGRHPTXHDVGHErQWXUHVHVWHMDPHPDEHUWRXWLOL]DQGRRPpWRGRGDWD[DHIHWLYDGHMXURV$VGHErQWXUHVVmR
FODVVL¿FDGDV FRPR SDVVLYR FLUFXODQWH D PHQRV TXH D &RPSDQKLD WHQKD XP GLUHLWR LQFRQGLFLRQDO GD OLTXLGDomR GR SDVVLYR SRU SHOR
PHQRVPHVHVDSyVDGDWDGREDODQoR2VFXVWRVGHGHErQWXUHVJHUDLVHHVSHFt¿FRVTXHVmRGLUHWDPHQWHDWULEXtYHLVjDTXLVLomR
FRQVWUXomRRXSURGXomRGHXPDWLYRTXDOL¿FiYHOTXHpXPDWLYRTXHQHFHVVDULDPHQWHGHPDQGDXPSHUtRGRGHWHPSRVXEVWDQFLDOSDUD
¿FDUSURQWRSDUDVHXXVRRXYHQGDSUHWHQGLGRVVmRFDSLWDOL]DGRVFRPRSDUWHGRFXVWRGRDWLYRTXDQGRIRUSURYiYHOTXHHOHVLUmRUHVXOWDU
HP EHQHItFLRV HFRQ{PLFRV IXWXURV SDUD D HQWLGDGH H TXH WDLV FXVWRV SRVVDP VHU PHQVXUDGRV FRP FRQ¿DQoD 'HPDLV FXVWRV GH
GHErQWXUHV VmR UHFRQKHFLGRV FRPR GHVSHVD QR SHUtRGR HP TXH VmR LQFRUULGRV 30.15. Provisões: $V SURYLV}HV SDUD FRQWLQJrQFLDV
WUDEDOKLVWDVFtYHLVHWULEXWiULDV VmRUHFRQKHFLGDVTXDQGR L H[LVWHXPDREULJDomRSUHVHQWHRXQmRIRUPDOL]DGDFRPRUHVXOWDGRGH
HYHQWRVMiRFRUULGRV LL pSURYiYHOTXHXPDVDtGDGHUHFXUVRVVHMDQHFHVViULDSDUDOLTXLGDUDREULJDomRH LLL RYDORUSXGHUVHUHVWLPDGR
FRPVHJXUDQoDFRPEDVHQRVMXOJDPHQWRVGRVFRQVXOWRUHVMXUtGLFRV$VSURYLV}HVVmRPHQVXUDGDVSHORYDORUSUHVHQWHGRVJDVWRVTXH
GHYHPVHUQHFHVViULRVSDUDOLTXLGDUDREULJDomRXVDQGRXPDWD[DDQWHVGRVHIHLWRVWULEXWiULRVDTXDOUHÀLWDDVDYDOLDo}HVDWXDLVGH
PHUFDGRGRYDORUGRGLQKHLURQRWHPSRHGRVULVFRVHVSHFt¿FRVGDREULJDomR2DXPHQWRGDREULJDomRHPGHFRUUrQFLDGDSDVVDJHPGR
WHPSRpUHFRQKHFLGRFRPRGHVSHVD¿QDQFHLUD30.16. Tributação: (a) Imposto de renda e contribuição social corrente: As despesas
GHLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGRSHUtRGRFRPSUHHQGHPRLPSRVWRFRUUHQWH2VLPSRVWRVVREUHDUHQGDVmRUHFRQKHFLGRVQD
GHPRQVWUDomR GR UHVXOWDGR H[FHWR QD SURSRUomR HP TXH HVWLYHUHP UHODFLRQDGRV FRP LWHQV UHFRQKHFLGRV GLUHWDPHQWH QR SDWULP{QLR
OtTXLGR1HVVHFDVRRLPSRVWRWDPEpPpUHFRQKHFLGRQRSDWULP{QLROtTXLGR3DUDDVXQLGDGHVTXHDGHULUDPDR3URJUDPD8QLYHUVLGDGH
SDUD7RGRV³35281,´DVDWLYLGDGHVGHHQVLQRVXSHULRUGHJUDGXDomRJR]DPGHLVHQomRSHORSHUtRGRGHYLJrQFLDGRWHUPRGHDGHVmR
FRPUHODomRDR,PSRVWRGH5HQGDGH3HVVRD-XUtGLFD³,53-´H&RQWULEXLomR6RFLDOVREUHR/XFUR/tTXLGR³&6//´(b) PIS e COFINS:
3DUD DV UHFHLWDV GDV DWLYLGDGHV GH HQVLQR FRP H[FHomR GDV DWLYLGDGHV GH JUDGXDomR GDV XQLGDGHV TXH DGHULUDP DR 3URJUDPD
8QLYHUVLGDGH SDUD 7RGRV ³35281,´ LQFLGHP R 3URJUDPD GH ,QWHJUDomR 6RFLDO ³3,6´ H D &RQWULEXLomR SDUD R )LQDQFLDPHQWR GD
6HJXULGDGH6RFLDO³&2),16´QDVDOtTXRWDVGHHUHVSHFWLYDPHQWHHSDUDDVDWLYLGDGHVQmRUHODFLRQDGDVDHQVLQRLQFLGHP
R3,6jDOtTXRWDGHHD&2),16D$VDWLYLGDGHVGHJUDGXDomRQDVXQLGDGHVTXHDGHULUDPDR3URJUDPD8QLYHUVLGDGHSDUD
7RGRV³35281,´VmRLVHQWDVGR3URJUDPDGH,QWHJUDomR6RFLDO³3,6´HGD&RQWULEXLomRSDUDR)LQDQFLDPHQWRGD6HJXULGDGH6RFLDO
³&2),16´(c) PROUNI: $VXQLGDGHVTXHDGHULUDPDR35281,JR]DPGHLVHQomRSHORSHUtRGRGHYLJrQFLDGRWHUPRGHDGHVmRFRP
UHODomRDRVVHJXLQWHVWULEXWRVIHGHUDLV‡,PSRVWRGH5HQGDGH3HVVRD-XUtGLFD³,53-´H&RQWULEXLomR6RFLDOVREUHR/XFUR/tTXLGR
³&6//´LQVWLWXtGDSHOD/HLQžGHGHGH]HPEURGH‡&2),16LQVWLWXtGDSHOD/HL&RPSOHPHQWDUQžGHGHGH]HPEUR
GHH‡3,6LQVWLWXtGDSHOD/HL&RPSOHPHQWDUQžGHGHVHWHPEURGH$VLVHQo}HVDFLPDPHQFLRQDGDVVmRRULJLQDOPHQWH
FDOFXODGDVVREUHRYDORUGDUHFHLWDDXIHULGDHPGHFRUUrQFLDGDUHDOL]DomRGHDWLYLGDGHVGHHQVLQRVXSHULRUSURYHQLHQWHVGHFXUVRVGH
JUDGXDomRHFXUVRVVHTXHQFLDLVGHIRUPDomRHVSHFt¿FD(d) ISS: $VUHFHLWDVGDVDWLYLGDGHVGHHQVLQRLQFLGHPR,PSRVWRVREUH6HUYLoRV
GH4XDOTXHU1DWXUH]D³,66´FRQIRUPHUHJXODPHQWDGRQDOHLFRPSOHPHQWDUQDVDOtTXRWDVGHDDGHSHQGHUGR
PXQLFtSLR2WULEXWRpUHFRQKHFLGRGHDFRUGRFRPRUHFRQKHFLPHQWRGHUHFHLWDGD&RPSDQKLD30.17. Lucro por ação: $&RPSDQKLD
HIHWXDRVFiOFXORVGROXFURSRU/RWHGHPLODo}HVXWLOL]DQGRRQ~PHURPpGLRSRQGHUDGRGHDo}HVRUGLQiULDVWRWDLVHPFLUFXODomRGXUDQWH
RSHUtRGRFRUUHVSRQGHQWHDRUHVXOWDGRFRQIRUPH3URQXQFLDPHQWR7pFQLFR&3& ,$6 30.18. Capital social: $VDo}HVRUGLQiULDV
VmR FODVVL¿FDGDV QR SDWULP{QLR OtTXLGR 2V FXVWRV LQFUHPHQWDLV GLUHWDPHQWH DWULEXtYHLV j HPLVVmR GH QRYDV Do}HV RX RSo}HV VmR
GHPRQVWUDGRVQRSDWULP{QLROtTXLGRFRPRXPDGHGXomRGRYDORUFDSWDGROtTXLGDGHLPSRVWRV30.19. Reconhecimento da receita,
custos e despesas: $VUHFHLWDVFXVWRVHGHVSHVDVVmRUHFRQKHFLGRVSHORUHJLPHGHFRPSHWrQFLD(a) Receita de serviços: A receita
FRPSUHHQGHRYDORUMXVWRGDFRQWUDSUHVWDomRUHFHELGDRXDUHFHEHUGDVDWLYLGDGHVGHHQVLQRVXSHULRUSyVJUDGXDomRFXUVRVOLYUHVH

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