Balanço - FOCUS ENERGIA LTDA

Versão original (Diário Oficial do Estado de São Paulo (DOSP))

Citações 2

Citado por

Data de publicação	23 Agosto 2022
Seção	Caderno Empresarial

terça-feira, 23 de agosto de 2022 Diário Of‌i cial Empresarial São Paulo, 132 (159) – 5

Focus Energia Ltda.

CNPJ 07.760.179/0001-24

Demonstrações Financeiras

Balanços patrimoniais - Em 31 de dezembro de 2021 e 2020 (Em milhares de Reais)

Ativo Notas 31/12/2021 31/12/2020

Circulante

Caixa e equivalentes de caixa 5 29.428 21.811

$SOLFDo}HV¿QDQFHLUDV 6 12.237 -

&RQWDVDUHFHEHU 7 177.913 231.032

&RQWDVDUHFHEHUGHSDUWHVUHODFLRQDGDV 9 26.989 5.561

,PSRVWRVDUHFXSHUDU 8 7.032 17.853

$GLDQWDPHQWRDIRUQHFHGRUHV 10 13.239 22.470

9DORUMXVWRGRVFRQWUDWRVGHHQHUJLD 24 505.644 180.389

2XWUDVFRQWDVDUHFHEHU 1.763 7.176

774.245 486.292

Não circulante

$SOLFDo}HV¿QDQFHLUDV 6 500 5.075

$GLDQWDPHQWRDIRUQHFHGRUHV 10 - 9.912

3DUWHVUHODFLRQDGDV 9 - 7.240

9DORUMXVWRGRVFRQWUDWRVGHHQHUJLD 24 332.446 222.009

332.946 244.236

,PRELOL]DGR 11 3.994 2.532

,QWDQJtYHO 225 17

'LUHLWRGHXVR 12.a. 2.694 2.588

6.913 5.137

Total do ativo 1.114.104 735.665

Passivo e patrimônio líquido Notas 31/12/2021 31/12/2020

Circulante

(PSUpVWLPRVH¿QDQFLDPHQWRV 13 8.109 5.297

)RUQHFHGRUHV 14 168.336 216.964

)RUQHFHGRUHVSDUWHVUHODFLRQDGDV 9 26.989 5.561

2EULJDo}HVWUDEDOKLVWDV 15 14.787 670

2EULJDo}HVWULEXWiULDV 16 10.858 34.260

9DORUMXVWRGRVFRQWUDWRVGHHQHUJLD 24 437.494 100.872

$UUHQGDPHQWRDSDJDU E 766 471

Adiantamento de clientes 17 866 21.892

2XWUDVFRQWDVDSDJDU 5.645 2.509

673.850 388.496

Não circulante

(PSUpVWLPRVH¿QDQFLDPHQWRV 13 17.912 26.021

Adiantamento de clientes 17 80.000 -

9DORUMXVWRGRVFRQWUDWRVGHHQHUJLD 24 108.387 14.971

2EULJDo}HVWULEXWiULDV 16 21.238 8.699

3DUWHVUHODFLRQDGDV 9 950 20.830

3DVVLYR¿VFDOGLIHULGR 19.a. 95.397 97.502

$UUHQGDPHQWRDSDJDU E 2.913 2.758

326.797 170.781

Patrimônio líquido

Capital social 20.a. 41.000 41.000

5HVHUYDGHOXFURVDUHDOL]DU 72.457 135.388

113.457 176.388

Total do passivo e patrimônio líquido 1.114.104 735.665

$VQRWDVH[SOLFDWLYDVGD$GPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV

'HPRQVWUDo}HVGRUHVXOWDGR([HUFtFLRV¿QGRVHPGHGH]HPEURGHH(PPLOKDUHVGH5HDLV

Notas 31/12/2021 31/12/2020

5HFHLWDRSHUDFLRQDOOtTXLGD 21 1.776.764 1.249.877

&XVWRVRSHUDFLRQDLV 22 (1.693.468) (1.219.439)

5HVXOWDGRGRYDORUMXVWRGRVFRQWUDWRVGHHQHUJLD 24 5.654 53.009

Lucro bruto 88.950 83.447

(Despesas)/receitas operacionais

'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV 22 (51.607) (28.461)

2XWUDVGHVSHVDVUHFHLWDVRSHUDFLRQDLV 22 (1.643) 875

(53.250) (27.586)

5HVXOWDGR¿QDQFHLUR

5HFHLWDV¿QDQFHLUDV 23 2.118 736

'HVSHVDV¿QDQFHLUDV 23 (4.314) (3.499)

(2.196) (2.763)

Resultado antes do Imposto de Renda e Contribuição Social 33.504 53.098

,PSRVWRGH5HQGDH&RQWULEXLomR6RFLDOFRUUHQWH E (16.200) (2.517)

,PSRVWRGH5HQGDH&RQWULEXLomR6RFLDOGLIHULGR E 2.105 (22.565)

Lucro líquido do exercício 19.409 28.016

$VQRWDVH[SOLFDWLYDVGD$GPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV

'HPRQVWUDo}HVGRUHVXOWDGRDEUDQJHQWH([HUFtFLRV¿QGRVHPGHGH]HPEURGHH(PPLOKDUHVGH5HDLV

31/12/2021 31/12/2020

Lucro líquido do exercício 19.409 28.016

2XWURVUHVXOWDGRVDEUDQJHQWHV - -

Total do resultado abrangente do exercício 19.409 28.016

$VQRWDVH[SOLFDWLYDVGD$GPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV

Demonstrações das mutações do patrimônio líquido (Em milhares de Reais)

Capital social Reserva de lucros a realizar Total

Saldos em 31 de dezembro de 2019 15.000 163.072 178.072

Aumento de capital 26.000 - 26.000

'LVWULEXLomRGHOXFURV - (55.700) (55.700)

/XFUROtTXLGRGRH[HUFtFLR -28.016 28.016

Saldos em 31 de dezembro de 2020 41.000 135.388 176.388

'LVWULEXLomRGHOXFURV - (82.340) (82.340)

/XFUROtTXLGRGRH[HUFtFLR -19.409 19.409

Saldos em 31 de dezembro de 2021 41.000 72.457 113.457

$VQRWDVH[SOLFDWLYDVGD$GPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV

'HPRQVWUDo}HVGRVÀX[RVGHFDL[D([HUFtFLRV¿QGRVHPGHGH]HPEURGHH(Em milhares de Reais)

31/12/2021 31/12/2020

Fluxo de caixa das atividades operacionais Resultado antes do IR e Contribuição Social 33.504 53.098

Itens que não afetam o caixa operacional:

'HSUHFLDomRHDPRUWL]DomR 1.181 1.709

%DL[DGHLPRELOL]DGR 2-

3URYLVmRSDUD&UpGLWRVGH/LTXLGDomR'XYLGRVD3&/' 1.476 132

3HUGDHVWLPDGD - 8.214

5HVXOWDGRGRYDORUMXVWRGHFRQWUDWRVGHHQHUJLD (5.654) (53.009)

,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV 2.105 (22.565)

&RQVWLWXLomRGHDUUHQGDPHQWRGHLPyYHLV - 417

-XURVVREUHHPSUpVWLPRVHDUUHQGDPHQWRV 3.008 281

Aumento/(diminuição) em ativos

&RQWDVDUHFHEHU 30.215 (115.272)

,PSRVWRVDUHFXSHUDU 10.821 678

$GLDQWDPHQWRDIRUQHFHGRUHV 19.143 15.706

2XWUDVFRQWDVDUHFHEHU 5.420 (4.203)

(Aumento)/diminuição em passivos

)RUQHFHGRUHV (27.200) 94.023

2EULJDo}HVWUDEDOKLVWDV 14.117 413

2EULJDo}HVWULEXWiULDV (12.968) 20.149

Adiantamento de clientes 58.974 21.702

2XWUDVFRQWDVDSDJDU 3.136 980

31/12/2021 31/12/2020

Caixa gerado nas operações 137.280 22.453

,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOSDJRV (16.200) (2.517)

3DJDPHQWRGHMXURVVREUHHPSUpVWLPRV (2.741) (700)

Caixa líquido gerado pelas/(consumido nas) atividades operacionais 118.339 19.236

Fluxo de caixa das atividades de investimentos

$SOLFDo}HV¿QDQFHLUDV (7.662) -

$TXLVLomRGHLPRELOL]DGR (2.134) (1.346)

$TXLVLomRGHLQWDQJtYHO (208) (17)

Caixa gerado/(consumido) nas atividades de investimentos (10.004) (1.363)

)OX[RGHFDL[DGDVDWLYLGDGHVGH¿QDQFLDPHQWRV

3DUWHVUHODFLRQDGDV (12.640) 7.908

3DJDPHQWRGHHPSUpVWLPRV (5.297) (14.050)

&DSWDo}HVGHHPSUpVWLPRV - 28.002

3DJDPHQWRGHDUUHQGDPHQWR (441) -

$SRUWHVGHFDSLWDO - 26.000

'LVWULEXLomRGHOXFURV (82.340) (55.014)

&DL[DJHUDGRFRQVXPLGRQDVDWLYLGDGHVGH¿QDQFLDPHQWRV (100.718) (7.154)

Acréscimo líquido no caixa e equivalentes de caixa 7.617 10.719

&DL[DHHTXLYDOHQWHVGHFDL[DQRLQtFLRGRH[HUFtFLR 21.811 11.092

&DL[DHHTXLYDOHQWHVGHFDL[DQR¿QDOGRH[HUFtFLR 29.428 21.811

Acréscimo líquido no caixa e equivalentes de caixa 7.617 10.719

$VQRWDVH[SOLFDWLYDVGD$GPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV

Notas explicativas da Administração às de monstrações contábeis Em 31 de dezembro de 2021 e 2020 (Em milhares de Reais, exceto quando indicado de outra form a)

1. Contexto operacional

$)RFXV(QHUJLD/WGD³(PSUHVD´p XPDVRFLHGDGHHPSUHVDULDOOLPLWDGDFRP VHGHQDFLGDGHGH6mR3DXOR 63

FRQVWLWXtGDHPGHRXWXEURGHRULJLQDOPHQWHFRPDUD]mRVRFLDOGH9DOXH&RPHUFLDOL]DGRUDGH(QHUJLD/WGD

WHQGRSRUREMHWLYR VRFLDORFRPpUFLR DWDFDGLVWDGH HQHUJLDHOpWULFDVHQGR DXWRUL]DGRSHOD $1((/QR'HVSDFKR Q

(PGHMXOKRGHSRUPHLR GR'HVSDFKRQD$1((/DOWHURXDUD]mR VRFLDOGD9DOXH&R-

PHUFLDOL]DGRUDGH(QHUJLD/WGDSDUD)RFXV(QHUJLD/WGDDXWRUL]DQGRD(PSUHVDSDUDDWXDUFRPRDJHQWHFRPHUFLD-

OL]DGRUGHHQHUJLDHOpWULFD(PGHGH]HPEURGHR0LQLVWpULRGH0LQDVH(QHUJLDQRXVRGHVXDVDWULEXLo}HV

SRUPHLRGDSRUWDULDQ DXWRUL]RXD(PSUHVDDH[SRUWDU HQHUJLDHOpWULFDLQWHUUXSWLYDSDUDD 5HS~EOLFD$UJHQWLQD

HSDUDD5HS~EOLFD2ULHQWDOGR8UXJXDL$H[SRUWDomRSDUDD5HS~EOLFD$UJHQWLQDGHYHUiRFRUUHUSRUPHLRGDV(VWD-

o}HV&RQYHUVRUDVGH)UHTXrQFLDGH*DUDEL,H,,DWp 0:GHSRWrQFLDHUHVSHFWLYDHQHUJLDHOpWULFDDVVRFLDGD

ORFDOL]DGDVQR0XQLFtSLRGH*DUUXFKRVHGD&RQYHUVRUDGH)UHTXrQFLDGH8UXJXDLDQDDWp0:GHSRWrQFLDHUHV-

SHFWLYDHQHUJLDHOpWULFDDVVRFLDGDORFDOL]DGDQR0XQLFtSLRGH8UXJXDLDQDQR(VWDGRGR5LR*UDQGHGR6XOIURQWHLUD

FRPD$UJHQWLQD$H[SRUWDomRSDUDD5HS~EOLFD2ULHQWDOGR8UXJXDLGHYHUiRFRUUHUSRUPHLRGD(VWDomR&RQYHUVRUD

GH)UHTXrQFLDGH5LYHUDDWp0:GHSRWrQFLDHUHVSHFWLYDHQHUJLDHOpWULFDDVVRFLDGDORFDOL]DGDQDIURQWHLUD GRV

0XQLFtSLRVGH5LYHUD 8UXJXDLH6DQWDQD GR/LYUDPHQWR%UDVLO HGD(VWDomR&RQYHUVRUD GH)UHTXrQFLDGH 0HOR

DWp0:GHSRWrQFLDHUHVSHFWLYDHQHUJLD HOpWULFDDVVRFLDGDORFDOL]DGDQR0XQLFtSLRGH0HOR 8UXJXDLSUy[LPR

GDIURQWHLUDFRPR0XQLFtSLRGH-DJXDUmRQR(VWDGRGR5LR*UDQGHGR6XO$(PSUHVDpFRQWURODGDGLUHWDGD)RFXV

+ROGLQJ&RPHUFLDOL]DGRUD3DUWLFLSDo}HV/WGDFXMDHVWUXWXUDVRFLHWiULDHVWiDEDL[RGHPRQVWUDGD



1.1. Impactos Covid 19: 'LDQWHGRVXUJLPHQWRGDSDQGHPLDUHODFLRQDGDDRQRYR&RURQDYtUXVTXHSURYRFRXLPSDF-

WRVQDVD~GHS~EOLFD HQDHFRQRPLDGR %UDVLOHGH GLYHUVRVSDtVHVD(PSUHVD LQIRUPDTXHYHPWRPDQGR DVPH-

GLGDVSUHYHQWLYDVHGHPLWLJDomRGRVULVFRVGH DFRUGRFRPDVGLUHWUL]HVHVWDEHOHFLGDVSHODVDXWRULGDGHVGH VD~GH

QDFLRQDLVHLQWHUQDFLRQDLVYLVDQGRPLQLPL]DULPSDFWRVjVD~GHHVHJXUDQoDGRVHPSUHJDGRVIDPLOLDUHVSDUFHLURV

HFRPXQLGDGHVEHPFRPR jFRQWLQXLGDGHGHWRGDV VXDVRSHUDo}HV(VVDV PHGLGDVHVWmRHPFRQIRUPLGDGH FRP

DVOHLVYLJHQWHVQRVSDtVHVGHDWXDomRGD(PSUHVDH VHXVUHJXODPHQWRVLQWHUQRV$(PSUHVDDYDOLDHLPSOHPHQWD

FRQVWDQWHPHQWHSODQRVGHDomRHPFRQMXQWRFRPFOLHQWHVIRUQHFHGRUHVHRXWURVstakeholders HQYROYLGRVGHDFRUGR

FRPRFHQiULRYLJHQWHHDVPHOKRUHVSURMHo}HVSRVVtYHLV1HVWHFHQiULRD(PSUHVDYHPPRQLWRUDQGRRVHIHLWRVQDV

SULQFLSDLVHVWLPDWLYDVHMXOJDPHQWRVFRQWiEHLVFUtWLFRV EHPFRPRRXWURVVDOGRVFRP SRWHQFLDOGHJHUDULQFHUWH]DV

HLPSDFWRVQDVLQIRUPDo}HVFRQWiEHLVGLYXOJDGDV$WpRPRPHQWRGDHPLVVmRGHVVDVGHPRQVWUDo}HV FRQWiEHLVD

(PSUHVDQmRLGHQWL¿FRXLPSDFWRVUHOHYDQWHV DVHUHPGLYXOJDGRVHQmR SRVVXLYLVLELOLGDGHGHLPSDFWRVRX LQGtFLRV

FRQWiEHLVGHFRUUHQWHVGDSDQGHPLDFDXVDGDSHOR&29,'TXHLPSOLTXHPHPPXGDQoDVQDVSROtWLFDVFRQWiEHLV

QDVSULQFLSDLVHVWLPDWLYDVHVWDEHOHFLGDV HQRVMXOJDPHQWRVFRQWiEHLV FUtWLFRVDFLPDPHQFLRQDGRV1.2 Cessão do

Contrato da DCELT: $(PSUHVDHD '&(/7±'LVWULEXLGRUD &DWDULQHQVHGH(QHUJLD (OpWULFD/WGDDVVLQDUDP HP

GHRXWXEURGHXPWHUPRGHFHVVmRHDGLWLYRDRFRQWUDWR GHYHQGDGHHQHUJLDHOpWULFDRQGHD(PSUHVD

FHGHRFRQWUDWRSDUDDJHUDGRUDGHHQHUJLD63()XWXUD*HUDomRH&RPHUFLDOL]DomRGH(QHUJLD6RODU6$DSDUWLU

GHGHMDQHLURGH$YDOLGDGHHYLJrQFLD GRWHUPRDGLWLYRHVXDUHVSHFWLYDFHVVmR¿FDPFRQGLFLRQDGDV j

HPLVVmRSHOD$1((/ GHDQXrQFLDSRU PHLRGHDWR QRUPDWLYRSXEOLFDGRQR'LiULR 2¿FLDOGD8QLmR $DSURYDomR

GHVVDFHVVmRLPSOLFDQDDOWHUDomRGRUHFRQKHFLPHQWRHPHQVXUDomRGRSRUWLIyOLRGHFRQWUDWRVGH FRPSUDHYHQGD

GHHQHUJLD HOpWULFD(P GH GH]HPEURGH  RFRQWUDWR GD'&(/7 IRLUHFRQKHFLGR HPHQVXUDGR SHOR YDORU

MXVWRQDGDWDGDDVVLQDWXUDGRFRQWUDWR$QRWDH[SOLFDWLYDQGHPRQVWUDRYDORUMXVWRGRFRQWUDWRQDGDWDEDVH

2. Bases de preparação e apresentação das demonstrações contábeis

a) Declaração de conformidade: $VGHPRQVWUDo}HV FRQWiEHLVGD(PSUHVDIRUDPHODERUDGDVH HVWmRDSUHVHQ-

WDGDVHPFRQIRUPLGDGHFRP DVSUiWLFDVFRQWiEHLVDGRWDGDV QR%UDVLOFRPEDVH QRVSURQXQFLDPHQWRVHPLWLGRV

SHOR&RPLWrGH 3URQXQFLDPHQWRV&RQWiEHLV &3&$VSUiWLFDV FRQWiEHLVDGRWDGDV QR%UDVLOFRPSUHHQGHP RV

SURQXQFLDPHQWRVLQWHUSUHWDo}HVHRULHQWDo}HVHPLWLGRV SHOR&3&TXHIRUDPDSURYDGRV SHOR&RQVHOKR)HGHUDO

GH&RQWDELOLGDGH&)&$$GPLQLVWUDomRDSURYRXDFRQFOXVmRGDVGHPRQVWUDo}HVFRQWiEHLVHPGHPDUoRGH

$VGHPRQVWUDo}HVFRQWiEHLVHVWmRVHQGRDSUHVHQWDGDVHGLYXOJDGDVGHDFRUGRFRPR&3&5$SUH-

VHQWDomRGDVGHPRQVWUDo}HVFRQWiEHLVb) Base de mensuração: $VGHPRQVWUDo}HVFRQWiEHLVIRUDP SUHSDUD-

GDVFRPEDVHQRFXVWRKLVWyULFRFRPH[FHomRGRVLQVWUXPHQWRV¿QDQFHLURVGHVLJQDGRVHPHQVXUDGRVSHORYDORU

MXVWRSRUPHLR GRUHVXOWDGR c) Moeda funcional e moeda de apresentação: (VVDVGHPRQVWUDo}HVFRQWiEHLV

VmRDSUHVHQWDGDVHP5HDLVTXHpDPRHGDIXQFLRQDOGD(PSUHVDHGHVXDVFRQWURODGDV7RGDVDVLQIRUPDo}HV

¿QDQFHLUDVGLYXOJDGDVQDVGHPRQVWUDo}HVFRQWiEHLV DSUHVHQWDGDVHP5HDLVIRUDP DUUHGRQGDGDVSDUDRPLOKDU

PDLVSUy[LPRH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPDd) Uso de estimativas e julgamentos: $SUHSDUDomRGDV

GHPRQVWUDo}HVFRQWiEHLV GHDFRUGR FRP DVSUiWLFDV FRQWiEHLV DGRWDGDVQR %UDVLO H[LJHTXH D $GPLQLVWUDomR

IDoDMXOJDPHQWRVHVWLPDWLYDVHSUHPLVVDVTXHDIHWDPDDSOLFDomRGHSROtWLFDVFRQWiEHLVHRVYDORUHV UHSRUWDGRV

GHDWLYRVSDVVLYRV UHFHLWDVH GHVSHVDV2VUHVXOWDGRV UHDLVSRGHP GLYHUJLUGHVVDVHVWLPDWLYDV (VWLPDWLYDVH

SUHPLVVDVVmRUHYLVWDVGHXPDPDQHLUDFRQWtQXD5HYLV}HVHPUHODomRDHVWLPDWLYDVFRQWiEHLVVmRUHFRQKHFLGDV

QRSHUtRGRHPTXHDVHVWLPDWLYDVVmRUHYLVDGDVHHPTXDLVTXHUSHUtRGRVIXWXURVDIHWDGRV$VLQIRUPDo}HVVREUH

MXOJDPHQWRVFUtWLFRV UHIHUHQWHVjV SROtWLFDV FRQWiEHLVDGRWDGDV TXH DSUHVHQWDPHIHLWRV VREUHRV YDORUHV UHFR-

QKHFLGRVQDVGHPRQVWUDo}HV FRQWiEHLVHVWmRLQFOXtGDV QDVVHJXLQWHVQRWDV H[SOLFDWLYDVNota n° 7: Contas a

UHFHEHU3HUGDGH&UpGLWR(VSHUDGDNota n° 18: ProvisãoSDUDFRQWLQJrQFLDUHFRQKHFLPHQWRHPHQVXUDomR

SULQFLSDLVSUHPLVVDVVREUH DSUREDELOLGDGH HPDJQLWXGHGDV VDtGDVGH UHFXUVRVNota n° 24: 9DORU MXVWRGRV

FRQWUDWRVGHHQHUJLD(VWLPDWLYDGHYDORUMXVWRGHVVHVLQVWUXPHQWRV¿QDQFHLURV

3. Principais políticas contábeis adotadas

As SULQFLSDLVSROtWLFDVFRQWiEHLVXWLOL]DGDVQDSUHSDUDomRGHVVDVGHPRQVWUDo}HVFRQWiEHLVHVWmRGHVFULWDVDVHJXLU

(VVDVSROtWLFDVIRUDPDSOLFDGDVGHPDQHLUDFRQVLVWHQWHHP WRGRVRVSHUtRGRVDSUHVHQWDGRV,QVWUXPHQWRV¿-

nanceiros: &ODVVL¿FDomR DWLYR¿QDQFHLUR1R UHFRQKHFLPHQWRLQLFLDOXP DWLYR¿QDQFHLUR pFODVVL¿FDGRFRPR

PHQVXUDGRDRLFXVWR DPRUWL]DGR&$LLYDORUMXVWR SRUPHLRGHRXWURV UHVXOWDGRVDEUDQJHQWHV³9-25$´RX

LLLYDORUMXVWRSRU PHLRGRUHVXOWDGR³9-5´ 8PDWLYR ¿QDQFHLURpPHQVXUDGRDR FXVWRDPRUWL]DGRVH VDWLV¿]HU

DPEDVDVFRQGLo}HVDVHJXLULRDWLYRpPDQWLGRGHQWURGHXPPRGHORGHQHJyFLRVFRPRREMHWLYRGHFROHWDUÀX[RV

GHFDL[DFRQWUDWXDLVHLLRVWHUPRVFRQWUDWXDLVGRDWLYR¿QDQFHLURGmRRULJHPHPGDWDVHVSHFt¿FDVDRVÀX[RVGH

FDL[DTXHVmRDSHQDVSDJDPHQWRVGHSULQFLSDOHGHMXURVVREUHRYDORUSULQFLSDOHP DEHUWR8PDWLYR¿QDQFHLURp

PHQVXUDGRQR9-5VRPHQWHVHVDWLV¿]HUDPEDVDVFRQGLo}HVDVHJXLULRDWLYRpPDQWLGRGHQWURGHXPPRGHORGH

QHJyFLRVFXMRREMHWLYRpDOFDQoDGRWDQWRSHODFROHWDGHÀX[RVGHFDL[DFRQWUDWXDLVFRPRSHODYHQGDGHDWLYRV¿QDQ-

FHLURVHLLRVWHUPRVFRQWUDWXDLVGRDWLYR¿QDQFHLURGmRRULJHPHPGDWDVHVSHFt¿FDVDÀX[RVGHFDL[DTXHUHSUH-

VHQWDPSDJDPHQWRVGHSULQFLSDO HGHMXURV VREUHRYDORU SULQFLSDOHPDEHUWR$GLFLRQDOPHQWH QRUHFRQKHFLPHQWR

LQLFLDOD(PSUHVDSRGHLUUHYRJiYHOPHQWHGHVLJQDUXPDWLYR¿QDQFHLURTXHVDWLVIDoDRVUHTXLVLWRVSDUDVHUPHQVX-

UDGRDRFXVWRDPRUWL]DGRDR9-25$RXPHVPRDR 9-5(VVDGHVLJQDomRSRVVXLRREMHWLYRGHHOLPLQDURX UHGX]LU

VLJQL¿FDWLYDPHQWHXP SRVVtYHOGHVFDVDPHQWR FRQWiELO GHFRUUHQWHGR UHVXOWDGR SURGX]LGRSHOR UHVSHFWLYRDWLYR •

Reconhecimento e mensuração: $VFRPSUDVHDVYHQGDV GHDWLYRV¿QDQFHLURVVmRUHFRQKHFLGDVQDGDWDGD QH-

JRFLDomR2V LQYHVWLPHQWRVVmR LQLFLDOPHQWHUHFRQKHFLGRV SHORYDORU MXVWR DFUHVFLGRVGRV FXVWRVGD WUDQVDomR

SDUDWRGRVRVDWLYRV¿QDQFHLURVQmRFODVVL¿FDGRVFRPRDRYDORUMXVWRUHFRQKHFLGRQRUHVXOWDGR2VDWLYRV¿QDQFHL-

URVVmRPHQVXUDGRVSHORVHXYDORUMXVWRHVXDVYDULDo}HVVmRUHFRQKHFLGDVQRUHVXOWDGRHRVFXVWRVGDWUDQVDomR

VmRGHELWDGRV jGHPRQVWUDomR GRUHVXOWDGR QR SHUtRGRHP TXHRFRUUHUHP 2YDORU MXVWR GRVLQYHVWLPHQWRV FRP

FRWDomRS~EOLFDpEDVHDGRQRSUHoRDWXDOGHFRPSUD6HRPHUFDGRGHXPDWLYR¿QDQFHLURQmRHVWLYHUDWLYRD(P-

SUHVDHVWDEHOHFHRYDORUMXVWRSRUPHLRGHWpFQLFDVGHDYDOLDomR(VVDVWpFQLFDVLQFOXHPRXVRGHRSHUDo}HVUHFHQ-

WHVFRQWUDWDGDVFRPWHUFHLURVDUHIHUrQFLDDRXWURVLQVWUXPHQWRV TXHVmRVXEVWDQFLDOPHQWHVLPLODUHVDDQiOLVHGH

ÀX[RVGHFDL[DGHVFRQWDGRVHRVPRGHORVGHSUHFL¿FDomRGHRSo}HVSULYLOHJLDQGRLQIRUPDo}HVGHPHUFDGRHPLQL-

PL]DQGRRXVRGHLQIRUPDo}HVJHUDGDVSHOD$GPLQLVWUDomR• Valor recuperável (impairmentGHDWLYRV¿QDQFHL-

ros – ativos mensurados ao custo amortizado: A (PSUHVDDYDOLDQR¿QDOGHFDGDSHUtRGRGHUHODWyULRVHKiHYL-

GrQFLDREMHWLYDGHTXHXP DWLYR¿QDQFHLURRXJUXSRGH DWLYRV¿QDQFHLURVHVWHMDGHWHULRUDGR2V FULWpULRVXWLOL]DGRV

SHOD(PSUHVDSDUDGHWHUPLQDUVHKiHYLGrQFLDREMHWLYD GHXPDSHUGDSRUimpairment LQFOXHPL GL¿FXOGDGH¿QDQ-

FHLUDVLJQL¿FDWLYDGRHPLVVRURXWRPDGRULLXPDTXHEUDGHFRQWUDWRFRPRLQDGLPSOrQFLDRXDWUDVRQRVSDJDPHQ-

WRVGHMXURVRXGHSULQFLSDOLLLSUREDELOLGDGHGHRGHYHGRU GHFODUDUIDOrQFLDRXUHRUJDQL]DomR¿QDQFHLUDHLYH[-

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DWLYRV¿QDQFHLURV8PDWLYR¿QDQFHLURRX TXDQGRIRURFDVRXPDSDUWHGH XPDWLYR¿QDQFHLURRXSDUWHGHXP

JUXSRGHDWLYRV¿QDQFHLURVVHPHOKDQWHVpEDL[DGRSULQFLSDOPHQWHTXDQGRLRVGLUHLWRVGHUHFHEHUÀX[RVGHFDL[D

GRDWLYRH[SLUDUHPHLLD(PSUHVDWUDQVIHULXRVVHXV GLUHLWRVGHUHFHEHUÀX[RVGHFDL[DGRDWLYRRXDVVXPLX XPD

REULJDomRGHSDJDULQWHJUDOPHQWHRVÀX[RVGHFDL[DUHFHELGRVVHPGHPRUDVLJQL¿FDWLYDDXPWHUFHLURSRUIRUoDGH

XPDFRUGRGH³UHSDVVH´HDD(PSUHVDWUDQVIHULXVXEVWDQFLDOPHQWHWRGRVRVULVFRVHEHQHItFLRVUHODWLYRVDRDWLYR

RXED(PSUHVDQmRWUDQVIHULXHQmRUHWHYH VXEVWDQFLDOPHQWHWRGRVRVULVFRVHEHQHItFLRVUHODWLYRVDRDWLYR PDV

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