Informação jurídica inteligente
 Brasil | +55 (11) 31 81 77 29

Balanço - BRASIL TERMINAL PORTUÁRIO S.A

Versão original (Diário Oficial do Estado de São Paulo (DOSP)) Citações 3 Citado por Related
Vincent
Data de publicação01 Maio 2021
SeçãoCaderno Empresarial
sábado, 1º de maio de 2021 Diário Of‌i cial Empresarial São Paulo, 131 (81) – 5
Brasil Terminal Portuário S.A.
CNPJ 04.887.625/0001-78
Prezados acionistas: $$GPLQLVWUDomRGD&RPSDQKLDDSUHVHQWDD96VDVGHPRQVWUDo}HV¿QDQFHLUDVGRH[HUFtFLRHQFHUUDGRHPHHODERUDGDVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO
Relatório da Diretoria
Notas Explicativas
Passivo Nota 2020 2019
Circulante 170.240 566.754
)RUQHFHGRUHV 14 78.468 
(PSUpVWLPRVH¿QDQFLDPHQWRV 16 -
2EULJDo}HVFRPSHVVRDO 37.608 
-XURVVREUHRFDSLWDOSUySULRDSDJDU 18.5 10.656 -
Arrendamentos - CP E 10.675 
3DVVLYR¿VFDOFRUUHQWH 32.833 28.607
Não circulante 1.086.823 1.017.587
0~WXRVFRPSDUWHVUHODFLRQDGDV 10.a 831.204 807.728
Arrendamentos - LP E 51.677 188.548
Provisões 17.a 45.781 
3DVVLYR)LVFDOGLIHULGR 11.a 158.161 -
Total do passivo 1.257.063 
Patrimônio líquido 18 1.441.580 
&DSLWDOVRFLDO 477.020 477.020
5HVHUYDVGHFDSLWDO 135.486 
$MXVWHVGHDYDOLDomRSDWULPRQLDO 679.295 
/XFURV3UHMXt]RVDFXPXODGRV 149.779 
Total do passivo e patrimônio líquido 2.698.643 
Demonstração do resultado Nota 2020 2019
Receita líquida  1.408.506 
Custos operacionais 20 (287.346) 
'HSUHFLDomRHDPRUWL]DomR (351.635) 
/XFUREUXWR 769.525 
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
'HVSHVDVFRPSHVVRDO 21 (45.792) 
$GPLQLVWUDWLYDVHJHUDLV 21 (78.223) 
'HSUHFLDomRHDPRUWL]DomR¶ (44.101) 
2XWUDVUHFHLWDVGHVSHVDVOtTXLGDV (4.285) 200
Despesas gerais e administrativas (172.401) 
/XFURDQWHVGDVGHVSHVDV¿QDQFHLUDV
líquidas e impostos 597.124 
'HVSHVDV¿QDQFHLUDV 22 (75.719) 
5HFHLWDV¿QDQFHLUDV 22 4.796 14.108
'HVSHVDVYDULDomRFDPELDOOtTXLGDV 22 50.838 4.878
'HVSHVDV¿QDQFHLUDVOtTXLGDV (20.085) 
Lucro antes do imposto de renda
e contribuição social 577.039 
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
Corrente (125.464) 
'LIHULGR 11.a (176.133) 
Imposto de renda e
FRQWULEXLomRVRFLDOOtTXLGR E (301.597) 
Lucro líquido do exercício 275.442 141.064
Demonstração do resultado abrangente 2020 2019
/XFUROtTXLGRGRH[HUFtFLR 275.442 141.064
5HVXOWDGRQmRUHDOL]DGRGDVRSHUDo}HVGHKHGJHQRWD(723) 
(IHLWRV¿VFDLV 246 1.201
5HVXOWDGRQmRUHDOL]DGRGDVRSHUDo}HVGHKHGJHOtTXLGRV(477) 
*DQKRVGHFRQYHUVmRHPLWHQVQmRPRQHWiULRV 265.637 
2XWURVUHVXOWDGRVDEUDQJHQWHVOtTXLGRVGH
LPSRVWRGHUHQGDHFRQWULEXLomRVRFLDO 265.160 
5HVXOWDGRDEUDQJHQWHDWULEXtYHOWRWDO 540.602 171.426
Demonstração das mutações do
patrimônio líquido
Ajustes de avaliação patrimonial
Capital
social
Reservas de
capital
Outros resultados
abrangentes
Ajuste acumula-
do de conversão Subtotal
Prejuízos
acumulados Total
6DOGRHPGHGH]HPEURGH 477.020      
5HVXOWDGRQmRUHDOL]DGRGDVRSHUDo}HVGHKHGJH --  -
5HVXOWDGRGHFRQYHUVmRHPLWHQVQmRPRQHWiULRV - -   -
/XFUROtTXLGRGRH[HUFtFLR - - - 141.064 141.064
6DOGRHPGHGH]HPEURGH 477.020      
5HVXOWDGRQmRUHDOL]DGRGDVRSHUDo}HVGHKHGJH -- (477) (477) (477)
5HVXOWDGRGHFRQYHUVmRHPLWHQVQmRPRQHWiULRV --265.637 265.637 265.637
-XURVVREUHRFDSLWDOSUySULR - (10.651) (10.651)
/XFUROtTXLGRGRH[HUFtFLR - - - 275.442 275.442
6DOGRHPGHGH]HPEURGH 477.020 135.486 (45.318) 724.613 679.295 149.779 1.441.580
'HPRQVWUDomRGRÀX[RGHFDL[D 2020 2019
Lucro líquido do exercício 275.442 141.064
Ajustes para reconciliar o lucro líquido ao
caixa gerado nas atividades operacionais
'HSUHFLDomRHDPRUWL]DomR 395.309 
3URYLV}HVSDUDULVFRVRSHUDFLRQDLV 19.426 
3URYLV}HVSDUDULVFRVWUDEDOKLVWDVHFtYHLV 5.044 2.644
3URYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD (3.802) 5.456
3URYLVmRSDUDGHVYDORUL]DomRGRHVWRTXH (3.768) 
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOOtTXLGRV 301.597 127.674
3HUGDQDEDL[DGHLPRELOL]DGRHLQWDQJtYHO 1.406 
'HVSHVDV¿QDQFHLUDVOtTXLGDV 20.085 86.876
Fluxo de caixa antes dos ativos e
passivos operacionais 1.010.739 652.447
Ajustes de capital de giro - ativos e passivos operacionais
&RQWDVDUHFHEHUGHFOLHQWHV (45.338) 
(VWRTXHV (147) 
'HSyVLWRV-XGLFLDLV (22.560) 
)RUQHFHGRUHV 34.567 
2XWURVYDORUHVDUHFHEHUHDSDJDU 2.431 6.560
$WLYRVHSDVVLYRV¿VFDLVFRUUHQWHV 11.122 
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOSDJRV (139.762) 
5HQGLPHQWRGHDSOLFDo}HV¿QDQFHLUDV (1.552) 
-XURVSDJRV (237.705) 
)OX[RGHFDL[DOtTXLGRSURYHQLHQWHGDV
DWLYLGDGHVRSHUDFLRQDLV 611.795 
Fluxo de caixa das atividades de investimento
7UDQVIHUrQFLDSDUDDSOLFDomR¿QDQFHLUDOtTXLGD 1.552 
9HQGDGHLPRELOL]DGR 188 106
$TXLVLomRGHLPRELOL]DGRHLQWDQJtYHO (30.037) 
5HHPEROVR³6LWLR3DGUmR´&2'(63 10.559 10.581
Caixa líquido (aplicado nas) gerado
pelas atividades de investimento (17.738) 
)OX[RGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
3DJDPHQWRGHSULQFLSDOGHSDVVLYRVGHDUUHQGDPHQWR(26.074) 
3DJDPHQWRGHSULQFLSDOVREUHHPSUpVWLPRV (641.771) 
(IHLWRGHYDULDomRFDPELDOHKHGJHGRFDL[DOtTXLGRV74.494 
&DL[DOtTXLGRDSOLFDGRQDVDWLYLGDGHV
GH¿QDQFLDPHQWR (593.351) 
$XPHQWRUHGXomRQRVDOGRGHFDL[DH
HTXLYDOHQWHVGHFDL[D 706 8.652
&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR 43.698 
&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR 44.404 
Balanço patrimonial
Ativo Nota 2020 2019
Circulante 293.105 221.000
&DL[DHHTXLYDOHQWHVGHFDL[D 644.404 
&RQWDVDUHFHEHUGHFOLHQWHV 7191.334 
&RQWDVDUHFHEHU&2'(63 810.559 
(VWRTXH 21.203 17.288
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV CP 15 1.625 728
Outros ativos 1.646 1.011
$WLYRV¿VFDLVFRUUHQWHV 19.067 11.66 5
'HVSHVDVDQWHFLSDGDV 3.267 1.461
Não circulante 2.405.538 
&RQWDVDUHFHEHU&2'(63 LP 853.674 
'HSyVLWRVMXGLFLDLV E 52.051 
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV11.a -14.725
Total realizável a longo prazo 105.725 
,PRELOL]DGR 12 2.147.285 
,QWDQJtYHO  19.579 
Arrendamentos E 132.949 
Total do ativo 2.698.643 
1. Contexto operacional$%UDVLO7HUPLQDO3RUWXiULR6$³%73´RX³&RP-
SDQKLD´pXPDVRFLHGDGHGHFDSLWDOIHFKDGRTXHWHPSRU¿QDOLGDGHRSHUDU
LQVWDODo}HVSRUWXiULDVHP6DQWRVWHQGRLQLFLDGRVXDVRSHUDo}HVHPDJRVWR
GHFRPVHGHQD&LGDGHGH6DQWRV63j$YHQLGD(QJHQKHLUR$XJXVWR
%DUDWDVQ$OHPRD6DQWRV&(32. Base de preparação das
GHPRQVWUDo}HV¿QDQFHLUDV$$GPLQLVWUDomRGD&RPSDQKLDpUHVSRQViYHO
SHODHODERUDomRH DGHTXDGDDSUHVHQWDomRGDV GHPRQVWUDo}HVGHDFRUGR
FRPDV SUiWLFDV FRQWiEHLV DGRWDGDV QR %UDVLO. $V SUiWLFDV FRQWiEHLV DG-
RWDGDVQR %UDVLOFRPSUHHQGHPDTXHODV LQFOXtGDVQD OHJLVODomRVRFLHWiULD
EUDVLOHLUDHRVSURQXQFLDPHQWRVWpFQLFRVHDVRULHQWDo}HVHLQWHUSUHWDo}HV
WpFQLFDV HPLWLGDV SHOR &RPLWr GH 3URQXQFLDPHQWRV &RQWiEHLV  &3&$
HPLVVmRGDVGHPRQVWUDo}HV ¿QDQFHLUDVIRLDXWRUL]DGD SHOD$GPLQLVWUDomR
GD&RPSDQKLD HP $GLFLRQDOPHQWHD &RPSDQKLDFRQVLGHURX
as orientações emanadas da Orientação7pFQLFD2&3& HPLWLGD SHOR
&3&HP QRYHPEUR GH  QD SUHSDUDomR GDV VXDV GHPRQVWUDo}HV ¿-
QDQFHLUDV'HVWD IRUPD DV LQIRUPDo}HV UHOHYDQWHV SUySULDV GDV GHPRQ-
VWUDo}HV¿QDQFHLUDVHVWmR VHQGRHYLGHQFLDGDVH FRUUHVSRQGHPjVXWLOL]D-
GDVSHOD$GPLQLVWUDomRQDVXD JHVWmR$$GPLQLVWUDomRDYDOLRXHFRQFOXLX
TXHD&RPSDQKLDSRVVXLFRQGLo}HVGHGDU FRQWLQXLGDGHDVXDVRSHUDo}HV
HFXPSULUFRPDVVXDVREULJDo}HV GHDFRUGRFRPRVYHQFLPHQWRVFRQWUDW-
DGRV$GLFLRQDOPHQWHD$GPLQLVWUDomRQmRWHPFRQKHFLPHQWRGHQHQKXPD
LQFHUWH]DPDWHULDO TXHSRVVD JHUDUG~YLGDV VLJQL¿FDWLYDVVREUHD VXDFD-
SDFLGDGHGHFRQWLQXLGDGH RSHUDFLRQDO$VVLPHVWDVGHPRQVWUDo}HV¿QDQ-
FHLUDVIRUDPSUHSDUDGDV EDVHDGDVQRSULQFtSLR GHFRQWLQXLGDGHRSHUDFLR-
QDO$GLFLRQDOPHQWHPHGLDQWH DGHFODUDomRHP SHOD206DV
PHGLGDVSDUDUHWDUGDUDGLVVHPLQDomRGR&RYLGWLYHUDPXPLPSDFWRVLJ-
QL¿FDWLYRQDHFRQRPLDJOREDO JHUDQGRDRPHUFDGRLQFHUWH]DQDV HVWLPDWL-
YDVDVVRFLDGDVjPHQVXUDomRGHDWLYRVHSDVVLYRV1DDYDOLDomRGD$GPLQ-
LVWUDomRRUHVXOWDGR JOREDOGD&RPSDQKLD QmRIRLDIHWDGRSULQFLSDOPHQWH
HPGHFRUUrQFLDGRDXPHQWR QDVH[SRUWDo}HVFRPRREMHWLYR GHDEDVWHFHU
RPHUFDGRH[WHUQR$ GLVSRQLELOLGDGHGDYDFLQDD TXDODLQGDQmR JDUDQWH
LPXQL]DomRWRWDOGDSRSXODomRHPVXJHUHXPUHWRUQRDR JUDGXDOSD-
WDPDUSODQHMDGRLQLFLDOPHQWH RTXDOFRQVLGHUDDV VD]RQDOLGDGHVSHUWLQHQ-
WHVDRQHJyFLRUD]mRSHODTXDOD$GPLQLVWUDomRMiFRQVLGHUD XPDPHOKRUD
QmRWmRUHOHYDQWH SDUDRUoDPHQWRSODQHMDGRSDUD RDQRGH 3. Moe-
da funcional e moeda de apresentação$$GPLQLVWUDomR DSyV DQiOLVH
GDVRSHUDo}HVH QHJyFLRVGD&RPSDQKLD HPUHODomRSULQFLSDOPHQWH DRV
IDWRUHVSDUD GHWHUPLQDomRGH VXDPRHGDIXQFLRQDO FRQFOXLXTXH R'yODU
³86´RX³'yODU´ pDVXD PRHGDIXQFLRQDO(PDWHQGLPHQWR jOHJLVODomR
EUDVLOHLUDHVWDVGHPRQVWUDo}HV¿QDQFHLUDV HVWmRVHQGRDSUHVHQWDGDVHP
5HDLVFRQYHUWHQGRVHDVGHPRQVWUDo}HV¿QDQFHLUDVSUHSDUDGDVQDPRHGD
IXQFLRQDOGD&RPSDQKLD SDUD5HDLV'HPRQVWUDPRV DVHJXLURVEDODQoRV
SDWULPRQLDLVGHPRQVWUDo}HVGHUHVXOWDGRVHGRVÀX[RVGHFDL[DQDPRHGD
IXQFLRQDO'yODUHFRQYHUWLGRVSDUDPRHGDGHDSUHVHQWDomR5HDLV
2020 2019
Ativo US$ BRL US$ BRL
&LUFXODQWH
&DL[DHHTXLYDOHQWHVGHFDL[D 8.545 44.404 10.841 
&RQWDVDUHFHEHUGHFOLHQWHV 36.818 191.334  
&RQWDVDUHFHEHU&2'(63 2.032 10.559 2.620 
(VWRTXH 4.080 21.203  17.288
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV 313 1.625 181 728
Outros ativos 316 1.646 250 1.011
$WLYRV¿VFDLVFRUUHQWHV 3.669 19.067  11 .66 5
'HVSHVDVDQWHFLSDGDV 629 3.267  1.461
7RWDOGRDWLYRFLUFXODQWH 56.402 293.105  221.000
1mRFLUFXODQWH
&RQWDVDUHFHEHU&2'(63 10.328 53.674  
'HSyVLWRV-XGLFLDLV 10.016 52.051  
$WLYR¿VFDOGLIHULGR -- 14.725
7RWDOUHDOL]iYHODORQJRSUD]R 20.344 105.725  
,PRELOL]DGR 413.202 2.147.285 481.246 
,QWDQJtYHO 3.768 19.579  
Arrendamentos 25.583 132.949  
7RWDOGRDWLYRQmRFLUFXODQWH 462.897 2.405.538 564.411 
7RWDOGRDWLYR 519.299 2.698.643  
2020 2019
Passivo US$ BRL US$ BRL
&LUFXODQWH
)RUQHFHGRUHV 15.100 78.468  
(PSUpVWLPRVH¿QDQFLDPHQWRV -- 
2EULJDo}HVFRPSHVVRDO 7.237 37.608 8.122 
-XURVVREUHRFDSLWDO
SUySULRDSDJDU 2.051 10.656 --
Arrendamentos - CP 2.054 10.675 5.452 
3DVVLYR¿VFDOFRUUHQWH 6.317 32.833  28.607
7RWDOGRSDVVLYRFLUFXODQWH 32.759 170.240 140.611 566.754
1mRFLUFXODQWH
0~WXRVFRPSDUWHV
UHODFLRQDGDV 159.948 831.204  807.728
Arrendamentos - LP 9.944 51.677 46.778 188.548
Provisões 8.810 45.781 5.287 
3DVVLYR)LVFDOGLIHULGR 30.435 158.161 --
7RWDOGRSDVVLYRQmRFLUFXODQWH 209.137 1.086.823  1.017.587
7RWDOGRSDVVLYR 241.896 1.257.063  
3DWULP{QLROtTXLGR
&DSLWDOVRFLDO 273.663 477.020  477.020
5HVHUYDVGHFDSLWDO 47.073 135.486  
$MXVWHVGHDYDOLDomRSDWULPRQLDO- 679.295 118 
/XFURV3UHMXt]RVDFXPXODGRV(43.333) 149.779  
7RWDOGRSDWULP{QLROtTXLGR 277.403 1.441.580 226.170 
7RWDOGRSDVVLYRH
SDWULP{QLROtTXLGR 519.299 2.698.643  
2020 2019
US$ BRL US$ BRL
5HFHLWDOtTXLGD 273.084 1.408.506 258.155 
&XVWRVRSHUDFLRQDLV (55.711) (287.346)  
'HSUHFLDomRHDPRUWL]DomR (68.176) (351.635)  
/XFUREUXWR 149.197 769.525  
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
'HVSHVDVFRPSHVVRDO (8.878) (45.792)  
$GPLQLVWUDWLYDVHJHUDLV (15.166) (78.223)  
'HSUHFLDomRHDPRUWL]DomR (8.550) (44.101)  
2XWUDVUHFHLWDV
GHVSHVDVOtTXLGDV (831) (4.285) 51 200
'HVSHVDVJHUDLVH
administrativas (33.425) (172.401)  
/XFURDQWHVGDVGHVSHVDV
¿QDQFHLUDVOtTXLGDVHLPSRVWRV 115.772 597.124  
'HVSHVDV¿QDQFHLUDV (14.681) (75.719)  
5HFHLWDV¿QDQFHLUDV 930 4.796  14.108
Despesas variação
FDPELDOOtTXLGDV 9.856 50.838  4.878
'HVSHVDV¿QDQFHLUDVOtTXLGDV (3.895) (20.085)  
/XFURDQWHVGR,5H&6 111.877 577.039 68.100 
IR e CS
Corrente (24.325) (125.464)  
'LIHULGR (34.149) (176.133)  
,5H&6OtTXLGR (58.474) (301.597)  
/XFUROtTXLGRGRH[HUFtFLR 53.403 275.442  141.064
2020 2019
US$ R$ US$ R$
/XFUROtTXLGRGRH[HUFtFLR 53.403 275.442  141.064
$MXVWHVSDUDUHFRQFLOLDUROXFUROtTXLGR
DRFDL[DJHUDGRQDVDWLYLGDGHVRSHUDFLRQDLV
'HSUHFLDomRHDPRUWL]DomR 76.643 395.309  
Provisões para
ULVFRVRSHUDFLRQDLV 3.766 19.426  
3URYLV}HVSDUDULVFRV
WUDEDOKLVWDVHFtYHLV 978 5.044 670 2.644
3URYLVmRSDUDFUpGLWRV
GHOLTXLGDomRGXYLGRVD (737) (3.802)  5.456
Provisão para
GHVYDORUL]DomRGRHVWRTXH (730) (3.768) 581 
,5H&6OtTXLGRV 58.473 301.597  127.674
3HUGDQDEDL[DGHLPRELOL]DGR274 1.406  
'HVSHVDV¿QDQFHLUDVOtTXLGDV3.894 20.085  86.876
)OX[RGHFDL[DDQWHVGRV
DWLYRVHSDVVLYRVRSHUDFLRQDLV195.964 1.010.739  652.447
$MXVWHVGHFDSLWDOGHJLURDWLYRV
HSDVVLYRVRSHUDFLRQDLV
&RQWDVDUHFHEHUGHFOLHQWHV (2.690) (45.338)  
(VWRTXHV 939 (147)  
'HSyVLWRV-XGLFLDLV (2.699) (22.560)  
)RUQHFHGRUHV 4.208 34.567  
2XWURVYDORUHVDUHFHEHU
HDSDJDU (1.219) 2.431  6.560
Ativos e passivos
¿VFDLVFRUUHQWHV 1.217 11.122  
,5H&6SDJRV (27.097) (139.762)  
Rendimento de
DSOLFDo}HV¿QDQFHLUDV (301) (1.552)  
-XURVSDJRV (46.086) (237.705)  
)OX[RGHFDL[DOtTXLGRSURYHQLHQWH
GDVDWLYLGDGHVRSHUDFLRQDLV122.236 611.795  
)OX[RGHFDL[DGDVDWLYLGDGHVGHLQYHVWLPHQWR
7UDQVIHUrQFLDSDUDDSOLFDomR
¿QDQFHLUDOtTXLGD 301 1.552 41.451 
9HQGDGHLPRELOL]DGR 36 186 27 106
$TXLVLomRGH
LPRELOL]DGRHLQWDQJtYHO (5.824) (30.037)  
5HHPEROVR
³6LWLR3DGUmR´&2'(63 2.047 10.559 2.681 10.581
&DL[DOtTXLGRDSOLFDGRQDVJHUDGR
SHODVDWLYLGDGHVGHLQYHVWLPHQWR(3.440) (17.738)  
)OX[RGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWR
3DJDPHQWRGHSULQFLSDOGH
passivos de arrendamento (5.055) (26.074)  
3DJDPHQWRGHSULQFLSDO
VREUHHPSUpVWLPRV (124.427) (641.771)  
(IHLWRGHYDULDomRFDPELDO
HKHGJHGRFDL[DOtTXLGRV 8.390 74.494  
&DL[DOtTXLGRDSOLFDGRQDV
DWLYLGDGHVGH¿QDQFLDPHQWR (121.092) (593.351)  
$XPHQWRUHGXomRQRVDOGRGH
FDL[DHHTXLYDOHQWHVGHFDL[D(2.296) 706  8.652
&DL[DHHTXLYDOHQWHVGH
FDL[DQRLQtFLRGRH[HUFtFLR 10.841 43.698  
&DL[DHHTXLYDOHQWHVGH
FDL[DQR¿QDOGRH[HUFtFLR 8.545 44.404 10.841 
$VWUDQVDo}HVHIHWXDGDV HPRXWUDV PRHGDVGLIHUHQWHVGD PRHGDIXQFLR-
QDOVmRFRQYHUWLGDVSDUDDPRHGDIXQFLRQDOXWLOL]DQGRDVWD[DVGHFkPELR
YLJHQWHVQDVGDWDVGDVWUDQVDo}HVRXGDDYDOLDomRQRFDVRGDPHQVXUDomR
VXEVHTXHQWH2V JDQKRVH DVSHUGDV FDPELDLVUHVXOWDQWHV GDFRQYHUVmR
SHODVWD[DVGHFkPELRGR ¿QDOGRH[HUFtFLRUHIHUHQWHVDDWLYRVH SDVVLYRV
PRQHWiULRVHP PRHGDVGLIHUHQWHVGD PRHGDIXQFLRQDO VmRUHFRQKHFLGRV
QDGHPRQVWUDomRGRUHVXOWDGRFRPRYDULDo}HVPRQHWiULDVHFDPELDLVOtTXL-
das. 4. Principais políticas contábeis$&RPSDQKLDDSOLFRX DVSROtWLFDV
FRQWiEHLVGHVFULWDV DEDL[R GH PDQHLUD FRQVLVWHQWH D WRGRV RV H[HUFtFLRV
DSUHVHQWDGRVQHVWDVGHPRQVWUDo}HV¿QDQFHLUDV,QVWUXPHQWRV¿QDQ-
ceiros - reconhecimento inicial e mensuração subsequente8PLQVWUX-
PHQWR¿QDQFHLURpXPFRQWUDWRTXHGiRULJHPDXPDWLYR¿QDQFHLURGHXPD
HQWLGDGHHDXPSDVVLYR¿QDQFHLURRXLQVWUXPHQWRSDWULPRQLDOGHRXWUDHQ-
tidade. L$WLYRV¿QDQFHLURV Reconhecimento inicial e mensuração$WLYRV¿-
QDQFHLURVVmRFODVVL¿FDGRVQRUHFRQKHFLPHQWRLQLFLDOFRPRVXEVHTXHQWH-
PHQWHPHQVXUDGRVDRFXVWRDPRUWL]DGRDR YDORUMXVWRSRUPHLRGHRXWURV
UHVXOWDGRVDEUDQJHQWHVHDRYDORUMXVWRSRUPHLR GRUHVXOWDGRLLPassivos
¿QDQFHLURV Reconhecimento inicial e mensuração2VSDVVLYRV ¿QDQFHLURV
VmRFODVVL¿FDGRVQRUHFRQKHFLPHQWRLQLFLDOFRPR SDVVLYRV¿QDQFHLURVDR
YDORUMXVWRSRUPHLRGRUHVXOWDGRHPSUpVWLPRVHUHFHEtYHLVFRQWDVDSDJDU
RXFRPRGHULYDWLYRVGHVLJQDGRVFRPRLQVWUXPHQWRVGHhedge em um hedge
HIHWLYRFRQIRUPHDSURSULDGR LLL&RPSHQVDomRGHLQVWUXPHQWRV¿QDQFHLURV
Reconhecimento inicial e mensuração2VDWLYRV ¿QDQFHLURVH SDVVLYRV¿-
QDQFHLURVVmR FRPSHQVDGRV H R YDORU OtTXLGR p DSUHVHQWDGR QR EDODQoR
SDWULPRQLDOFRQVROLGDGRVHKRXYHUXP GLUHLWROHJDODWXDOPHQWHDSOLFiYHOGH
FRPSHQVDomRGRVYDORUHVUHFRQKHFLGRVHVHKRXYHUDLQWHQomR GHOLTXLGDU
HPEDVHVOtTXLGDVUHDOL]DURVDWLYRVHOLTXLGDURVSDVVLYRVVLPXOWDQHDPHQ-
te. 4.2. Caixa e equivalentes de caixa&DL[DHHTXLYDOHQWHVGHFDL[DFRP-
SUHHQGHPQXPHUiULRHPHVSpFLHQXPHUiULRVHPWUkQVLWRYDORUHVMiSDJRV
SRUQRVVRVFOLHQWHVRXGHYHGRUHVPDVTXHQDGDWDGREDODQoRVHHQFRQWUD-
YDHPSURFHVVRGHOLEHUDomRSHODLQVWLWXLomREDQFiULDLQWHUYHQLHQWHGHSy-
VLWRVEDQFiULRV GLVSRQtYHLV H DSOLFDo}HV ¿QDQFHLUDV GH FXUWR SUD]R FRP
DOWDOLTXLGH]SURQWDPHQWHFRQYHUVtYHLVHPXPPRQWDQWHFRQKHFLGRGHFDL-
[DHTXHHVWmRVXMHLWDVDXP LQVLJQL¿FDQWHULVFRGHPXGDQoDGHYDORU4.3.
Contas a receber de clientes$V FRQWDVDUHFHEHUGHFOLHQWHVVmR DYDOLD-
GDVQRPRPHQWRLQLFLDO SHORYDORUSUHVHQWHH LQFOXHPYDORUHVGDVUHFHLWDV
GHVHUYLoRV SUHVWDGRVH DLQGDQmRIDWXUDGRV PHQVXUDGRVFRP EDVHQRV
DSRQWDPHQWRVRSHUDFLRQDLVHDSUHVHQWDGDVSHORYDORUOtTXLGRGRVUHVSHFWL-
vos adiantamentos. ,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVHFRQWDEL-
lidade de hedge2&RPSDQKLDXWLOL]DLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
FRPRhedgeHVZDSGHWD[DGHMXURVSDUDSURWHJHUVHFRQWUDVHXVULVFRVGH
WD[DGH FkPELRH ULVFRVGH WD[DGH MXURV(VWHV LQVWUXPHQWRV¿QDQFHLURV
GHULYDWLYRVVmRUHFRQKHFLGRV LQLFLDOPHQWHSHORYDORUMXVWR QDGDWDHPTXH
XPFRQWUDWRGHGHULYDWLYRpFHOHEUDGRHVmRVXEVHTXHQWHPHQWHUHPHQVX-
UDGRVDR YDORU MXVWR 'HULYDWLYRV VmR UHJLVWUDGRV FRPR DWLYRV ¿QDQFHLURV
TXDQGRRYDORUMXVWRpSRVLWLYRHFRPRSDVVLYRV¿QDQFHLURVTXDQGRRYDORU
MXVWRpQHJDWLYR4.5. Estoques2VHVWRTXHVFRPSUHHQGHPSHoDVGHUHSR-
VLomRTXHHVWmRDYDOLDGDVHGHPRQVWUDGDVDRFXVWRGHDTXLVLomRGDVFRP-
SUDVVHQGRDSXUDGRRYDORUUHDOL]iYHOOtTXLGRFRQVLGHUDQGRR PHQRUYDORU
HQWUHRFXVWR HRPHUFDGR$V EDL[DVGRVHVWRTXHVVmR PHQVXUDGDVSHOR
PpWRGRGRFXVWRPpGLRSRQGHUDGR$FRQVWLWXLomRGDSURYLVmRSDUDGHVYD-
ORUL]DomRGRVHVWRTXHVp FRQVWLWXtGDGHDFRUGRFRPRFRP RWHPSRTXHR
LWHPVHHQFRQWUDVHPPRYLPHQWDomRLGHDDQRVLLDDQRV
 LLL D DQRV HDFLPD GH DQRV 4.6. Imposto de
renda e contribuição social2LPSRVWRGHUHQGDHDFRQWULEXLomRVRFLDOGR
H[HUFtFLR FRUUHQWH H GLIHULGR VmR FDOFXODGRV FRP EDVH QDV DOtTXRWDV GH
DFUHVFLGDVGRDGLFLRQDOGHVREUHROXFURWULEXWiYHOH[FHGHQWHGH
5SDUDLPSRVWRGHUHQGD HVREUHROXFURWULEXWiYHO SDUDFRQWULEXL-
omRVRFLDOVREUHROXFUROtTXLGRHFRQVLGHUDPDFRPSHQVDomRGHSUHMXt]RV
¿VFDLVHEDVHQHJDWLYDGH FRQWULEXLomRVRFLDOOLPLWDGDDGROXFUR UHDO
GRH[HUFtFLR2LPSRVWRGHUHQGDGLIHULGRpUHFRQKHFLGRVREUHDVGLIHUHQoDV
WHPSRUiULDVGHFRUUHQWHV GHGLIHUHQoDV HQWUHDV EDVHV¿VFDLV GHDWLYRV H
SDVVLYRVHVHXVYDORUHVFRQWiEHLVQDVGHPRQVWUDo}HV¿QDQFHLUDV2VSUH-
MXt]RV¿VFDLVDFXPXODGRVQmR SRVVXHPSUD]RGHSUHVFULomR SRUpPDVXD
FRPSHQVDomRpOLPLWDGDHPDQRVIXWXURVHPDWpGRPRQWDQWHGROXFUR
WULEXWiYHOGHFDGD H[HUFtFLR4.7. Imobilizado2V EHQVGRLPRELOL]DGRVmR
DYDOLDGRVSHORYDORUGRFXVWRGHDTXLVLomRIRUPDomRRXFRQVWUXomRGHGX-
]LGRGHGHSUHFLDomRDFXPXODGD HTXDLVTXHUSHUGDVDFXPXODGDVGH UHGX-
omRDRYDORUUHFXSHUiYHOimpairmentTXDQGRQHFHVViULR$GHSUHFLDomRp
FDOFXODGDSHOR PpWRGROLQHDU FRPEDVHQDV YLGDV~WHLV HVWLPDGDVSDUD R
DWLYR 1RWD  4.8. IntangíveisD &RQFHVV}HV GH VHUYLoRV S~EOLFRV A
&RPSDQKLDSRVVXLFRQFHVV}HV GHVHUYLoRVS~EOLFRVGHFRUUHQWHV GRVFRQ-
WUDWRVGHDUUHQGDPHQWRV$&RPSDQKLDDWXDVREUHJLPHGHFRQFHVVmRHQ-
WUHWDQWRVXDVDWLYLGDGHVQmRVHHQTXDGUDPQRVUHTXHULPHQWRVGD,QWHUSUH-
WDomR7pFQLFD,&3& n° &RQWUDWRVGH&RQFHVVmR HPIXQomRGRSUHoR
QmRVHU UHJXODPHQWDGR SHOR SRGHU FRQFHGHQWH 'HVVD IRUPD QmR IRUDP
HIHWXDGRV DMXVWHV RX UHFODVVL¿FDo}HV QDV GHPRQVWUDo}HV ¿QDQFHLUDV GD
&RPSDQKLD HP GHFRUUrQFLD GHVVH SURQXQFLDPHQWR $ DPRUWL]DomR HVWi
VHQGRUHDOL]DGDGHDFRUGRFRPRSUD]RGDFRQFHVVmREPro-
A IMPRENSA OFICIAL DO ESTADO SA garante a autenticidade deste
documento quando visualizado diretamente no portal
www.imprensaoficial.com.br
sábado, 1 de maio de 2021 às 02:04:40

Para continuar a ler

PEÇA SUA AVALIAÇÃO

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT