TJMG 26/02/2019 -Fl. 11 -Caderno 2 - Publicações de Terceiros e Editais de Comarcas -Tribunal de Justiça do Estado de Minas Gerais

Caderno 2 - Publicações de Terceiros e Editais de Comarcas ● 26/02/2019 ● Tribunal de Justiça do Estado de Minas Gerais

Publicações de Terceiros e Editais de Comarcas terça-feira, 26 de Fevereiro de 2019 – 11

Minas Gerais - Caderno 2

%6 Distribuidora de Títulos e Valores Mobiliários S.A.
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RELATÓRIO DA ADMINISTRAÇÃO
Senhores Acionistas, Parceiros e Clientes:
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SDUD R ODQoDPHQWR GH XPD SODWDIRUPD DEHUWD IRUDP FRQVWUXtGDV DR ORQJR
GR DQR 7DPEpP H[SDQGLPRV DV SUDoDV GH DWXDomR GD GLVWULEXLGRUD TXH
HVWUXWXURX XP QRYR HVFULWyULR FRPHUFLDO QR 5LR GH -DQHLUR QR EDLUUR GR
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RSHUDo}HV GH LQWHUPHGLDomR GH FkPELR FRPHUFLDO H ¿QDQFHLUR UHPLWWDQFH
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LQGHSHQGHQWHV $OpP GLVVR DXIHULPRV XP UHVXOWDGR GH DSUR[LPDGDPHQWH

Balanço patrimonial - Em 31 de dezembro - Em milhares de reais
ATIVO
CIRCULANTE
',6321,%,/,'$'(6
7Ë78/26(9$/25(602%,/,È5,26
Carteira própria
287526&5e',726
5HQGDVDUHFHEHU
'LYHUVRV
2875269$/25(6(%(16
'HVSHVDVDQWHFLSDGDV
REALIZÁVEL A LONGO PRAZO
287526&5e',726
'LYHUVRV
PERMANENTE
,02%,/,=$'2'(862
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'HSUHFLDo}HVDFXPXODGDV
,17$1*Ë9(/
$WLYRVLQWDQJtYHLV
$PRUWL]DomRDFXPXODGD
TOTAL DO ATIVO

Nota

4
5

5











































PASSIVO E PATRIMÔNIO LÍQUIDO
PASSIVO CIRCULANTE

OUTRAS OBRIGAÇÕES
)LVFDLVHSUHYLGHQFLiULDV
1HJRFLDomRHLQWHUPHGLDomRGHYDORUHV
'LYHUVDV

PATRIMÔNIO LÍQUIDO
Capital de domiciliados no país
3UHMXt]RVDFXPXODGRV

Nota

D
E

D

TOTAL DO PASSIVO E DO
PATRIMÔNIO LÍQUIDO































$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
Demonstração das mutações do patrimônio líquido - Em milhares de reais
Capital social

Lucros (Prejuízos) acumulados

6DOGRHPGHGH]HPEURGH
,QWHJUDOL]DomRGHFDSLWDO

3UHMXt]RGRH[HUFtFLR

6DOGRHPGHGH]HPEURGH


$XPHQWRGHFDSLWDO

3UHMXt]RGRH[HUFtFLR

6DOGRHPGHGH]HPEURGH


6DOGRHPGHMXQKRGH


3UHMXt]RGRVHPHVWUH

6DOGRHPGHGH]HPEURGH


$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV

Total










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2EUDoRGHLQYHVWLPHQWRVTXHHQWURXHPRSHUDomRUHVWULWD IDPLO\ IULHQGV 
QRLQtFLRGHGH]HPEURHVWDUiDPSODPHQWHRSHUDFLRQDOQRSULPHLURWULPHVWUH
GHFRPRREMHWLYRGHOHYDUDRVFOLHQWHVH[FHOHQWHVSURGXWRVGH5HQGD
)L[D 5HQGD9DULiYHO H )XQGRV GH LQYHVWLPHQWRV GH IRUPD VLPSOL¿FDGD H
FRPWD[DVDWUDWLYDV
2V UHVXOWDGRV DOFDQoDGRV HVWmR DGHUHQWHV DRV REMHWLYRV HVWUDWpJLFRV
GD LQVWLWXLomR H VmR FRQVLGHUDGRV PXLWR VDWLVIDWyULRV YLVWR WRGRV RV
LQYHVWLPHQWRVTXHHVWmRVHQGRUHDOL]DGRVSDUDDFRQVROLGDomRGDVRSHUDo}HV
GHFkPELRYDUHMRHRLQtFLRGRVHJPHQWRGHLQYHVWLPHQWRV
 $JUDGHFHPRV DRV QRVVRV FOLHQWHV H SDUFHLURV SHOR SUHVWtJLR HP RSHUDU

FRQRVFR H DRV DFLRQLVWDV SHOD FRQ¿DQoD DSRLR H HVWtPXOR SDUD R
GHVHQYROYLPHQWRGDGLVWULEXLGRUDTXHVHFRQVROLGDFRPRXPDRSomRFDGD
YH]PDLVUREXVWDQRPHUFDGRGHFkPELRYDUHMRHPDLVUHFHQWHPHQWHFRPR
EUDoRGHDVVHVVRULDHGLVWULEXLomRGHSURGXWRVGHLQYHVWLPHQWRV$RVQRVVRV
FRODERUDGRUHV R QRVVR DJUDGHFLPHQWR SHODV HQWUHJDV H HVStULWR GH HTXLSH
QD FRQVWUXomR GH XPD LQVWLWXLomR TXH SULPD SHOD H[FHOrQFLD QRV VHUYLoRV
SUHVWDGRVDVHXVFOLHQWHV

Demonstração do resultado - Em 31 de dezembro
(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD

'HPRQVWUDomRGRÀX[RGHFDL[D
Em 31 de dezembro - Em milhares de reais

RECEITAS DA INTERMEDIAÇÃO
FINANCEIRA
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HYDORUHVPRELOLiULRVHDSOLFDo}HV
LQWHU¿QDQFHLUDVGHOLTXLGH]
5HVXOWDGRFRPLQVWUXPHQWRV
¿QDQFHLURVGHULYDWLYRV
5HVXOWDGRGHRSHUDo}HVGHFkPELR
RESULTADO BRUTO DA
INTERMEDIAÇÃO FINANCEIRA
OUTRAS RECEITAS (DESPESAS)
OPERACIONAIS
5HFHLWDVGHSUHVWDomRGHVHUYLoRV
'HVSHVDVGHSHVVRDO
2XWUDVGHVSHVDVDGPLQLVWUDWLYDV
'HVSHVDVWULEXWiULDV
2XWUDVUHFHLWDVRSHUDFLRQDLV
2XWUDVGHVSHVDVRSHUDFLRQDLV
RESULTADO ANTES DA
TRIBUTAÇÃO SOBRE O LUCRO E
PARTICIPAÇÕES
IMPOSTO DE RENDA E
CONTRIBUIÇÃO SOCIAL
3URYLVmRSDUDLPSRVWRGHUHQGD
3URYLVmRSDUDFRQWULEXLomRVRFLDO
$WLYR¿VFDOGLIHULGR
PREJUÍZO DO SEMESTRE/
EXERCÍCIOS
PREJUÍZO POR LOTE DE MIL
AÇÕES - R$

Segundo
Nota Semestre













































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Exercícios








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FLUXO DE CAIXA DAS ATIVIDADES
OPERACIONAIS
Prejuízo do semestre/exercícios
Ajustes ao lucro líquido (prejuízo)
9DULDomRFDPELDO
'HSUHFLDomRHDPRUWL]DomR
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
GLIHULGRV
Prejuízo ajustado
Variações dos ativos e passivos
7tWXORVHYDORUHVPRELOLiULRV
2XWURVFUpGLWRV
2XWURVYDORUHVHEHQV
2XWUDVREULJDo}HV
Caixa líquido aplicado nas atividades
operacionais
FLUXO DE CAIXA DAS ATIVIDADES DE
INVESTIMENTO
$TXLVLomRGHLPRELOL]DGRGHXVR
$TXLVLomRGHLQWDQJtYHO
Caixa líquido aplicado nas atividades de
investimento
FLUXO DE CAIXA DAS ATIVIDADES DE
FINANCIAMENTO
,QWHJUDOL]DomRGHFDSLWDO
$XPHQWRGHFDSLWDO
Caixa líquido gerado pelas atividades de
¿QDQFLDPHQWR
AUMENTO (REDUÇÃO) DE CAIXA E
EQUIVALENTE DE CAIXA
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VHPHVWUHH[HUFtFLRV
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VHPHVWUHH[HUFtFLRV
AUMENTO (REDUÇÃO) DE CAIXA E
EQUIVALENTE DE CAIXA




























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GHPRQVWUDo}HV¿QDQFHLUDV

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1 Contexto operacional
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 Resumo das principais políticas contábeis
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momento:
5HVROXomR&01Qž±&3& 5 5HGXomRDR9DORU5HFXSHUiYHO
GH$WLYRV
5HVROXomR &01 Qž  ± &3&  5   'HPRQVWUDomR GRV )OX[RV
de Caixa
5HVROXomR &01 Qž  ± &3&  5   'LYXOJDomR VREUH 3DUWHV
5HODFLRQDGDV
5HVROXomR&01Qž±&3&3ROtWLFDV&RQWiEHLV0XGDQoDGH
(VWLPDWLYDH5HWL¿FDomRGH(UUR
5HVROXomR&01Qž±&3&(YHQWR6XEVHTXHQWH
5HVROXomR&01Qž±&3&3URYLV}HV3DVVLYRV&RQWLQJHQWHV
H$WLYRV&RQWLQJHQWHV
5HVROXomR&01Qž±3URQXQFLDPHQWR&RQFHLWXDO%iVLFR 5
5HVROXomR&01Qž±&3& 5 %HQHItFLRVD(PSUHJDGRV
5HVROXomR&01Qž±&3& 5 3DJDPHQWREDVHDGRHPDo}HV
$ HODERUDomR GDV GHPRQVWUDo}HV ¿QDQFHLUDV GH DFRUGR FRP DV SUiWLFDV
FRQWiEHLV DGRWDGDV QR %UDVLO UHTXHU TXH D $GPLQLVWUDomR VH XWLOL]H GH
MXOJDPHQWR QD GHWHUPLQDomR H UHJLVWUR GH HVWLPDWLYDV FRQWiEHLV 2V
SULQFLSDLVLWHQVGHEDODQoRVXMHLWRVDHVVDVHVWLPDWLYDVLQFOXHPRVYDORUHV
GH PHUFDGR GRV WtWXORV H YDORUHV PRELOLiULRV RV FUpGLWRV WULEXWiULRV
GH LPSRVWR GH UHQGD H FRQWULEXLomR VRFLDO$ OLTXLGDomR GDV WUDQVDo}HV
HQYROYHQGR HVVDV HVWLPDWLYDV SRGHUi UHVXOWDU HP YDORUHV GLIHUHQWHV
GRV HVWLPDGRV GHYLGR D LPSUHFLV}HV LQHUHQWHV DR SURFHVVR GH VXD
GHWHUPLQDomR $ $GPLQLVWUDomR GD %6 '790 UHYLVD DV HVWLPDWLYDV H
SUHPLVVDVSHORPHQRVVHPHVWUDOPHQWH
$VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPFRQFOXtGDVHDSURYDGDVSHOD'LUHWRULD
([HFXWLYDGD%6'790HPGHIHYHUHLURGH
(a) Apuração do resultado
2UHVXOWDGRpDSXUDGRSHORUHJLPHFRQWiELOGHFRPSHWrQFLDGHH[HUFtFLRV
VHQGRDMXVWDGRSHODSDUFHODDWULEXtYHOGHLPSRVWRGHUHQGDHFRQWULEXLomR
VRFLDO LQFLGHQWHV VREUH RV OXFURV WULEXWiYHLV H TXDQGR DSOLFiYHO SHOR
LPSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRVTXHVHUmRUHFXSHUDGRV
RXH[LJLGRVHPH[HUFtFLRVVHJXLQWHV
(b) Caixa e equivalentes de caixa
&DL[D H HTXLYDOHQWHV GH FDL[D VmR UHSUHVHQWDGRV EDVLFDPHQWH SRU
GLVSRQLELOLGDGHV GHSyVLWRV EDQFiULRV GLVSRQtYHLV H LQYHVWLPHQWRV GH
FXUWR SUD]R GH DOWD OLTXLGH] TXH VmR SURQWDPHQWH FRQYHUVtYHLV HP FDL[D
HHVWmRVXMHLWRVDXPLQVLJQL¿FDQWHULVFRGHPXGDQoDGHYDORUHOLPLWHV
FXMRSUD]RGHYHQFLPHQWRVHMDLJXDORXLQIHULRUDGLDV DSDUWLUGDGDWD
GHDTXLVLomR TXHVmRXWLOL]DGRVSHOD%6'790SDUDJHUHQFLDPHQWRGH
VHXVFRPSURPLVVRVGHFXUWRSUD]R
(c) Títulos e valores mobiliários
'H DFRUGR FRP D &LUFXODU %$&(1 Qž  H UHJXODPHQWDomR
FRPSOHPHQWDU RV WtWXORV H YDORUHV PRELOLiULRV VmR FODVVL¿FDGRV HP WUrV
FDWHJRULDV HVSHFt¿FDV GH DFRUGR FRP D LQWHQomR GH QHJRFLDomR SHOD
$GPLQLVWUDomRDWHQGHQGRDRVVHJXLQWHVFULWpULRVGHFRQWDELOL]DomR
L  7tWXORV SDUD QHJRFLDomR ± ,QFOXHP RV WtWXORV H YDORUHV PRELOLiULRV
DGTXLULGRV FRP R REMHWLYR GH VHUHP QHJRFLDGRV IUHTXHQWHPHQWH H GH
IRUPDDWLYDRVTXDLVVmRFRQWDELOL]DGRVSHORYDORUGHPHUFDGRVHQGRRV
JDQKRVHDVSHUGDVUHDOL]DGRVHQmRUHDOL]DGRVUHFRQKHFLGRVGLUHWDPHQWH
QR UHVXOWDGR GR H[HUFtFLR 2V WtWXORV SDUD QHJRFLDomR VmR PDQWLGRV QR
DWLYRFLUFXODQWHLQGHSHQGHQWHGRVHXSUD]RGHYHQFLPHQWR
LL  7tWXORV GLVSRQtYHLV SDUD YHQGD ± ,QFOXHP RV WtWXORV H YDORUHV
PRELOLiULRV XWLOL]DGRV FRPR SDUWH GD HVWUDWpJLD SDUD D DGPLQLVWUDomR GR

ULVFR GH YDULDomR QDV WD[DV GH MXURV TXH SRGHP VHU QHJRFLDGRV FRPR
UHVXOWDGR GHVVDV YDULDo}HV SRU PXGDQoDV QDV FRQGLo}HV GH SDJDPHQWR
RXRXWURVIDWRUHV(VVHVWtWXORVVmRFRQWDELOL]DGRVSHORYDORUGHPHUFDGR
VHQGR RV VHXV UHQGLPHQWRV LQWUtQVHFRV UHFRQKHFLGRV QR UHVXOWDGR GR
SHUtRGR H RV JDQKRV H DV SHUGDV GHFRUUHQWHV GDV YDULDo}HV GR YDORU GH
PHUFDGR DLQGD QmR UHDOL]DGRV UHFRQKHFLGRV HP FRQWD HVSHFt¿FD GR
SDWULP{QLR OtTXLGR ³$MXVWH D YDORU GH PHUFDGR  790´ OtTXLGRV GRV
FRUUHVSRQGHQWHVHIHLWRVWULEXWiULRV
2VJDQKRVHDVSHUGDVTXDQGRUHDOL]DGRVVmRUHFRQKHFLGRVQRUHVXOWDGR
GR H[HUFtFLR PHGLDQWH D LGHQWL¿FDomR HVSHFt¿FD QD GDWD GH QHJRFLDomR
HPFRQWUDSDUWLGDGRSDWULP{QLROtTXLGRHPFRQWDGHVWDFDGDOtTXLGRVGRV
FRUUHVSRQGHQWHVHIHLWRVWULEXWiULRV
LLL  7tWXORV PDQWLGRV DWp R YHQFLPHQWR ± ,QFOXHP RV WtWXORV H YDORUHV
PRELOLiULRVSDUDRVTXDLVD$GPLQLVWUDomRSRVVXLDLQWHQomRHDFDSDFLGDGH
¿QDQFHLUDGHPDQWrORVDWpRYHQFLPHQWRVHQGRFRQWDELOL]DGRVDRFXVWRGH
DTXLVLomRDFUHVFLGRGRVUHQGLPHQWRVLQWUtQVHFRV$FDSDFLGDGH¿QDQFHLUD
pGH¿QLGDHPSURMHo}HVGHÀX[RGHFDL[DGHVFRQVLGHUDQGRDSRVVLELOLGDGH
GHUHVJDWHDQWHFLSDGRGHVVHVWtWXORV
2V GHFOtQLRV QR YDORU GH PHUFDGR GRV WtWXORV H YDORUHV PRELOLiULRV
GLVSRQtYHLV SDUD YHQGD H PDQWLGRV DWp R YHQFLPHQWR DEDL[R GRV VHXV
UHVSHFWLYRV FXVWRV UHODFLRQDGRV D UD]}HV FRQVLGHUDGDV QmR WHPSRUiULDV
VmRUHÀHWLGRVQRUHVXOWDGRFRPRSHUGDVUHDOL]DGDV
(d) ,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
'H DFRUGR FRP D &LUFXODU %$&(1 Qž  H UHJXODPHQWDo}HV
SRVWHULRUHV RV LQVWUXPHQWRV ¿QDQFHLURV GHULYDWLYRV VmR FODVVL¿FDGRV GH
DFRUGR FRP D LQWHQomR GD $GPLQLVWUDomR SDUD ¿QV RX QmR GH SURWHomR
KHGJH 
$VRSHUDo}HVTXHXWLOL]DPLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVHIHWXDGRV
SRU VROLFLWDomR GH FOLHQWHV SRU FRQWD SUySULD RX TXH QmR DWHQGDP DRV
FULWpULRV GH SURWHomR HVWDEHOHFLGRV QD UHIHULGD FLUFXODU SULQFLSDOPHQWH
GHULYDWLYRV XWLOL]DGRV SDUD DGPLQLVWUDU D H[SRVLomR JOREDO GH ULVFR 
VmR FRQWDELOL]DGDV SHOR YDORU GH PHUFDGR FRP RV JDQKRV H DV SHUGDV
UHDOL]DGRV H QmR UHDOL]DGRV UHFRQKHFLGRV GLUHWDPHQWH QD GHPRQVWUDomR
GRUHVXOWDGR
$VRSHUDo}HVTXHXWLOL]DPLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVGHVWLQDGRV
DKHGJHVmRFODVVL¿FDGDVFRPRKHGJHGHULVFRGHPHUFDGRRXKHGJHGH
ÀX[R GH FDL[D VHJXQGR RV FULWpULRV GH¿QLGRV QD &LUFXODU %$&(1 Qž
2VLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVGHVWLQDGRVDKHGJHHRV
UHVSHFWLYRVREMHWRVGHKHGJHVmRDMXVWDGRVDRYDORUGHPHUFDGRREVHUYDGR
RVHJXLQWH
‡ 3DUD DTXHOHV FODVVL¿FDGRV QD FDWHJRULD KHGJH GH ULVFR GH PHUFDGR D
YDORUL]DomRRXDGHVYDORUL]DomRpUHJLVWUDGDHPFRQWUDSDUWLGDjDGHTXDGD
FRQWDGHUHFHLWDRXGHVSHVDQRUHVXOWDGRGRH[HUFtFLRH
‡ 3DUD DTXHOHV FODVVL¿FDGRV QD FDWHJRULD GH KHGJH GH ÀX[R GH FDL[D D
YDORUL]DomRRXGHVYDORUL]DomRUHIHUHQWHjSDUFHODHIHWLYDpUHJLVWUDGDHP
FRQWUDSDUWLGDjFRQWDGHVWDFDGDGRSDWULP{QLROtTXLGROtTXLGDGRVHIHLWRV
WULEXWiULRV
(e) Demais ativos circulantes e não circulantes
'HPRQVWUDGRVSHORVYDORUHVGHUHDOL]DomRLQFOXLQGRTXDQGRDSOLFiYHORV
UHQGLPHQWRVDXIHULGRVHPEDVH³SURUDWD´GHGX]LGRVGDVFRUUHVSRQGHQWHV
UHQGDVDDSURSULDU
I 3HUPDQHQWH
Imobilizado de uso –&RQIRUPHSUHYLVWRQD5HVROXomR&01QžGH
 FRUUHVSRQGHP DRV EHQV WDQJtYHLV SUySULRV H DV EHQIHLWRULDV
UHDOL]DGDVHPLPyYHLVGHWHUFHLURVGHVGHTXHXWLOL]DGRVQRGHVHPSHQKR
GDV DWLYLGDGHV GD HPSUHVD SRU SHUtRGR VXSHULRU D XP H[HUFtFLR VRFLDO H
VmR UHFRQKHFLGRV SHOR YDORU GH FXVWR H DMXVWDGR SRU UHGXomR DR YDORU
UHFXSHUiYHO TXDQGR DSOLFiYHO 2 YDORU GH FXVWR FRPSUHHQGH R SUHoR
GH DTXLVLomR RX FRQVWUXomR j YLVWD DFUHVFLGR GH HYHQWXDLV LPSRVWRV
GH LPSRUWDomR H LPSRVWRV QmR UHFXSHUiYHLV VREUH D FRPSUD RV FXVWRV
GLUHWDPHQWH DWULEXtYHLV QHFHVViULRV SDUD R VHX IXQFLRQDPHQWR $
GHSUHFLDomRUHFRQKHFLGDPHQVDOPHQWHFRQVLGHUDDDORFDomRVLVWHPiWLFD
GRYDORUGHSUHFLiYHODRORQJRGDYLGD~WLOGRDWLYR2YDORUGHSUHFLiYHO
FRUUHVSRQGH D GLIHUHQoD HQWUH R YDORU GH FXVWR GH XP DWLYR H R YDORU
UHVLGXDOHVWLPDGRTXHDLQVWLWXLomRREWHULDFRPVXDYHQGDDSyVGHGX]LUDV
GHVSHVDVHVWLPDGDVGHYHQGD
Intangível – &RQIRUPH 5HVROXomR &01 Qž  GH 
FRUUHVSRQGHP DRV DWLYRV QmR PRQHWiULRV LGHQWL¿FiYHLV VHP VXEVWkQFLD
ItVLFD DGTXLULGRV RX GHVHQYROYLGRV SHOD LQVWLWXLomR GHVWLQDGRV j
PDQXWHQomR GD LQVWLWXLomR RX H[HUFLGRV FRP HVVD ¿QDOLGDGH 1D
,QVWLWXLomRR,QWDQJtYHOpFRPSRVWRSRUVRIWZDUHVDGTXLULGRVUHJLVWUDGRV
DR FXVWR H VXD DPRUWL]DomR p UHFRQKHFLGD PHQVDOPHQWH FRQVLGHUDGD D
DORFDomRVLVWHPiWLFDGRYDORUDPRUWL]iYHODRORQJRGHVXDYLGD~WLO
J 9DORUGHUHFXSHUDomRGRVDWLYRVQmR¿QDQFHLURV
&RPEDVHHPDQiOLVHGD$GPLQLVWUDomRVHRYDORUGHFRQWDELOL]DomRGRV
DWLYRVQmR¿QDQFHLURVH[FHGHURVHXYDORUUHFXSHUiYHOpUHFRQKHFLGDXPD
SHUGDSRU³LPSDLUPHQW´QRUHVXOWDGRGRH[HUFtFLR
(h) Passivos circulantes e não circulantes
'HPRQVWUDGRVSRUYDORUHVFRQKHFLGRVRXFDOFXOiYHLVLQFOXLQGRTXDQGR
DSOLFiYHO RV HQFDUJRV LQFRUULGRV HP EDVH ³SUR UDWD´ GHGX]LGRV GDV
FRUUHVSRQGHQWHVGHVSHVDVDDSURSULDU
(i) Imposto de renda e contribuição social
$SURYLVmRSDUDLPSRVWRGHUHQGDIRLFRQVWLWXtGDjDOtTXRWDEDVHGH
GR OXFUR WULEXWiYHO DFUHVFLGD GR DGLFLRQDO GH  H D SURYLVmR SDUD D
FRQWULEXLomRVRFLDOVREUHROXFUROtTXLGRIRLFRQVWLWXtGDjDOtTXRWDGH
DWpDJRVWRGHHDSDUWLUGHVHWHPEURGHSHUPDQHFHQGR

&UpGLWRVWULEXWiULRV
,PSRVWRVHFRQWULEXLo}HVDFRPSHQVDU
9DORUHVDUHFHEHUGHVRFLHGDGHVOLJDGDV 1RWD D
'LYHUVRV L
Total
Circulante
Realizável a longo prazo










(c) Conciliação do imposto de renda e da contribuição social

5HVXOWDGRDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDO
Adições (exclusões) líquidas:
/HL /HLGREHP
Base de cálculo
$OtTXRWD(IHWLYD
$OtTXRWD$GLFLRQDO
$MXVWHV&6//
,QFHQWLYR)LVFDO
Imposto de renda e contribuição social





























































































L  5HIHUHPVH VXEVWDQFLDOPHQWH D YDORUHV D UHFHEHU GH FRUUHVSRQGHQWHV
FDPELDLV
 Outras obrigações
(a) Fiscais e previdenciárias
5HIHUHVHD,55)3,6&2),16H,6641UHWLGRVGHVHUYLoRVGHWHUFHLURV
DR,55)HFRQWULEXLomRGR,166H)*76VREUHVDOiULRV,2)DUHFROKHU
VREUHRSHUDo}HVGHFkPELRHjVSURYLV}HVSDUD3,6H&2),16
(b) Diversas


3URYLVmRGHGHVSHVDVFRPSHVVRDO


9DORUHVDSDJDUDVRFLHGDGHVOLJDGDV 1RWD D


3URYLVmRSDUDIRUQHFHGRUHVHSUHVWDGRUHVGHVHUYLoRV


2UGHQVGHSDJDPHQWR



Total - Circulante
3DWULP{QLROtTXLGR
(a) Capital social
(P$VVHPEOHLD*HUDO([WUDRUGLQiULD±$*(UHDOL]DGDHPGHMDQHLURGH
IRLDSURYDGRRDXPHQWRGHFDSLWDOGD%6'790SDUD52
DXPHQWRQRPRQWDQWHGH5IRLLQWHJUDOL]DGRHPPRHGDQDFLRQDO
SHORV DFLRQLVWDV QD SURSRUomR GDV VXDV UHVSHFWLYDV SDUWLFLSDo}HV 2
UHIHULGRDXPHQWRGHFDSLWDOIRLDSURYDGRSHOR%$&(1HPGHIHYHUHLUR
GH
$VVLPHPGHGH]HPEURGHRFDSLWDOVXEVFULWRHLQWHJUDOL]DGRHVWi
UHSUHVHQWDGRSRUDo}HVVHQGRDo}HVRUGLQiULDVH
Do}HVSUHIHUHQFLDLVWRGDVQRPLQDWLYDVVHPYDORUQRPLQDO
(b) Reservas de lucros
/HJDOeFRQVWLWXtGDjEDVHGHVREUHROXFUROtTXLGRDSXUDGROLPLWDGD
DGRFDSLWDOVRFLDO
(VWDWXWiULD e FRQVWLWXtGD SHOR VDOGR GH OXFUR UHPDQHVFHQWH DSyV D
FRQVWLWXLomR GH UHVHUYD OHJDO H GD GLVWULEXLomR GRV GLYLGHQGRV 6XD
GHVWLQDomRVHUiSDUDDXPHQWRGHFDSLWDOSRGHQGRVHUSRUGHOLEHUDomRGRV
DFLRQLVWDVGLVWULEXtGDWRWDORXSDUFLDOPHQWHRXFRPSHQVDGDFRPSUHMXt]RV
(c) Dividendos e juros sobre o capital próprio
$RV DFLRQLVWDV HVWi DVVHJXUDGR XP GLYLGHQGR PtQLPR FRUUHVSRQGHQWH
D  GR OXFUR OtTXLGR GR H[HUFtFLR DMXVWDGR QD IRUPD GD /HL GDV
6RFLHGDGHVSRU$o}HVHGR(VWDWXWR6RFLDO






 Imposto de renda e contribuição social
D ,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV
2VVDOGRVGRVFUpGLWRVWULEXWiULRV 1RWD IRUDPFRQVWLWXtGRVSRUSUHMXt]R
¿VFDO GH ,5 H EDVH QHJDWLYD GH &6// DSXUDGRV QR SHUtRGR FRQIRUPH
HVWDEHOHFLGRQDQRWD K 
1RVH[HUFtFLRV¿QGRVHPGHGH]HPEURGHHDPRYLPHQWDomR
GRVFUpGLWRVWULEXWiULRVSRGHVHUGHPRQVWUDGDFRPRVHJXH


Prejuízos
Prejuízos
Adições ¿VFDLV%DVH
¿VFDLV%DVH
temporárias negativa Total
negativa
Saldo no início do exercício


&RQVWLWXLomR




6DOGRQR¿PGRH[HUFtFLR





4 Títulos e valores mobiliários
2 YDORU GH PHUFDGR GRV WtWXORV H YDORUHV PRELOLiULRV QmR GLYHUJHP GR
YDORUSHODFXUYD


Livres – Títulos para negociação
&HUWL¿FDGRVGHGHSyVLWRVEDQFiULRV

/HWUDV)LQDQFHLUDVGR7HVRXUR

Total – Circulante


2V WtWXORV S~EOLFRV IHGHUDLV IRUDP PDUFDGRV D PHUFDGR SHOD FRWDomR
GLYXOJDGD SHOD $1%,0$ ± $VVRFLDomR %UDVLOHLUD GDV (QWLGDGHV GRV
0HUFDGRV )LQDQFHLURV H GH &DSLWDLV H VmR FXVWRGLDGRV SHOD 6(/,& ±
6LVWHPD(VSHFLDOGH/LTXLGDomRH&XVWyGLD
 Outros créditos - Diversos

Exercícios



$VQRWDVH[SOLFDWLYDVGDDGPLQLVWUDomRVmRSDUWHLQWHJUDQWHGDV
GHPRQVWUDo}HV¿QDQFHLUDV

DVVLPDWpGH]HPEURGHHPFRQIRUPLGDGHFRPD/HL
2LPSRVWRGHUHQGDGLIHULGRpFDOFXODGRVREUHDVGLIHUHQoDVWHPSRUiULDV
HQWUHDVEDVHVGHFiOFXORGRLPSRVWRVREUHDWLYRVHSDVVLYRVHRVYDORUHV
FRQWiEHLV GDV GHPRQVWUDo}HV ¿QDQFHLUDV $V DOtTXRWDV GH LPSRVWRV
GH¿QLGDV DWXDOPHQWH VmR XVDGDV SDUD VH GHWHUPLQDU R LPSRVWR GH UHQGD
GLIHULGR QR FDVR SDUD LPSRVWR GH UHQGD   H SDUD D FRQWULEXLomR
VRFLDO
M $WLYRVHSDVVLYRVFRQWLQJHQWHVHREULJDo}HVOHJDLV¿VFDLV
2 UHFRQKHFLPHQWR D PHQVXUDomR H D GLYXOJDomR GRV DWLYRV H SDVVLYRV
FRQWLQJHQWHV H REULJDo}HV OHJDLV p HIHWXDGR GH DFRUGR FRP RV FULWpULRV
GH¿QLGRVQD'HOLEHUDomR&90QžFRPREVHUYkQFLDGD5HVROXomR
&01QžGDVHJXLQWHIRUPD
‡$WLYRV&RQWLQJHQWHVQmRVmRUHFRQKHFLGRVH[FHWRTXDQGRGDH[LVWrQFLD
GH HYLGrQFLDV VX¿FLHQWHV TXH DVVHJXUHP HOHYDGR JUDX GH FRQ¿DELOLGDGH
GHUHDOL]DomRXVXDOPHQWHUHSUHVHQWDGRSHORWUkQVLWRHPMXOJDGRGDDomR
HSHODFRQ¿UPDomRGDFDSDFLGDGHGHVXDUHFXSHUDomRSRUUHFHELPHQWRRX
FRPSHQVDomRFRPRXWURH[LJtYHO
‡ 3DVVLYRV &RQWLQJHQWHV GHFRUUHP EDVLFDPHQWH GH SURFHVVRV MXGLFLDLV
H DGPLQLVWUDWLYRV LQHUHQWHV DR FXUVR QRUPDO GRV QHJyFLRV PRYLGRV SRU
WHUFHLURVH[IXQFLRQiULRVHyUJmRVS~EOLFRVHPDo}HVFtYHLVWUDEDOKLVWDV
GH QDWXUH]D ¿VFDO H RXWURV ULVFRV (VVDV FRQWLQJrQFLDV VmR DYDOLDGDV
SRU DVVHVVRUHV OHJDLV H OHYDP HP FRQVLGHUDomR D SUREDELOLGDGH TXH
UHFXUVRV ¿QDQFHLURV VHMDP H[LJLGRV SDUD OLTXLGDU DV REULJDo}HV H TXH R
PRQWDQWHGDVREULJDo}HVSRVVDVHUHVWLPDGRFRPVX¿FLHQWHVHJXUDQoD$V
FRQWLQJrQFLDVWUDEDOKLVWDVVmRFODVVL¿FDGDVFRPRSURYiYHLVSDUDDVTXDLV
VmRFRQVWLWXtGDVSURYLV}HVSRVVtYHLVTXHVRPHQWHVmRGLYXOJDGDVVHPTXH
VHMDPSURYLVLRQDGDVHUHPRWDVTXHQmRUHTXHUHPSURYLVmRHGLYXOJDomR
2V YDORUHV GDV FRQWLQJrQFLDV VmR TXDQWL¿FDGRV XWLOL]DQGRVH PRGHORV H
FULWpULRV TXH SHUPLWDP D VXD PHQVXUDomR GH IRUPD DGHTXDGD DSHVDU GD
LQFHUWH]DLQHUHQWHDRSUD]RHYDORU
‡ 2EULJDo}HV OHJDLV ± ¿VFDLV VmR GHULYDGDV GH REULJDo}HV WULEXWiULDV
SUHYLVWDV QD OHJLVODomR LQGHSHQGHQWHPHQWH GD SUREDELOLGDGH GH VXFHVVR
GHSURFHVVRVMXGLFLDLVHPDQGDPHQWRTXHWrPRVVHXVPRQWDQWHVLQWHJUDLV
UHFRQKHFLGRVFRQWDELOPHQWH
3 Caixa e equivalentes de caixa
2FDL[DHHTXLYDOHQWHVGHFDL[DVmRFRPSRVWRVFRPRVHJXH
Descrição

'LVSRQLELOLGDGHHPPRHGDQDFLRQDO

'LVSRQLELOLGDGHHPPRHGDHVWUDQJHLUD

Total


Segundo
Semestre


(b) Período estimado de realização
2V FUpGLWRV WULEXWiULRV VHUmR FRPSHQVDGRV GHQWUR GR SUD]R SHUPLWLGR
SHOD 5HVROXomR Qž  GR %$&(1 2V FUpGLWRV WULEXWiULRV VmR
UHODFLRQDGRV D SUHMXt]R ¿VFDO H EDVH QHJDWLYD H VHUmR UHFXSHUDGRV
VHJXQGRDH[SHFWDWLYDGDDGPLQLVWUDomRFRPOXFURVWULEXWiULRVIXWXURVD
SDUWLUGHSURMHo}HVHODERUDGDVFRPEDVHHPSUHPLVVDVLQWHUQDVHFHQiULRV
HFRQ{PLFRVIXWXURVTXHSRGHPSRUWDQWRVRIUHUDOWHUDo}HV
2YDORUSUHVHQWHGRVFUpGLWRVWULEXWiULRVPRQWD5HDVXDUHFXSHUDomR
SURYiYHORFRUUHUiHQWUHRVH[HUFtFLRVGHH









Segundo Semestre

Imposto de Contribuição
renda
social


55






55


5



Imposto de Contribuição
renda
social



Exercícios

Imposto de Contribuição
renda
social

























 5HVXOWDGRFRPLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
$'790UHDOL]RXQRH[HUFtFLRRSHUDo}HVQRPHUFDGRIXWXURSDUDPLWLJDUDH[SRVLomRGDVRSHUDo}HVGHFkPELRLQGH[DGDVDPRHGDHVWUDQJHLUD(VWDV
RSHUDo}HVJHUDUDPXPUHVXOWDGROtTXLGRQHJDWLYRGH5QRH[HUFtFLRGH 5±