TJMG 26/07/2016 -Fl. 7 -Caderno 2 - Publicações de Terceiros e Editais de Comarcas -Tribunal de Justiça do Estado de Minas Gerais
Publicações de Terceiros e Editais de Comarcas terça-feira, 26 de Julho de 2016 – 7
Minas Gerais - Caderno 2
USINA DELTA S.A.
1RWDVH[SOLFDWLYDVjVGHPRQVWUDo}HV¿QDQFHLUDVGHPDUoRGH(PPLOKDUHVGHUHDLVH[FHWRTXDQGRLQGLFDGRGHRXWUDIRUPD
PDUoR GH D WD[D GH MXURV IRL UHGX]LGD SDUD /LERU DFUHVFLGD GH MXURV DQXDLV GH D
ð5HIHUHVHDRVFXVWRVLQFRUULGRVQDVWUDQVDo}HVRVTXDLVHVWmRVHQGRDPRUWL]DGRVSHOR
PpWRGR GD WD[D HIHWLYD GH MXURV 2V HPSUpVWLPRV H ¿QDQFLDPHQWRV HP PRHGD HVWUDQJHLUD HVtão representados em dólares. Em 31 de março de 2016, esses contratos representavam 72%
GDGtYLGDWRWDO HPGHPDUoRGH (PGHPDUoRGHRVHPSUpVWLPRVH
¿QDQFLDPHQWRVHVWmRJDUDQWLGRVSRUDOLHQDomR¿GXFLiULDGRVEHQV¿QDQFLDGRVQRYDORUGH5
5 HP GH PDUoR GH QRWDV SURPLVVyULDV H DYDLV GD GLUHWRULD H GD
DFLRQLVWD FRQWURODGRUD QR YDORU GH 5 5 HP GH PDUoR GH H
SURGXWRVDFDEDGRVQRYDORUGH5 5HPGHPDUoRGH $VGHPDLV
JDUDQWLDVUHIHUHPVHDLPyYHLVKLSRWHFDVFDQDGHDo~FDUHFRQWUDWRGHHQHUJLDTXHWRWDOL]DPR
PRQWDQWHGH5 5 HPGHPDUoRGH $OJXQVFRQWUDWRVGHHPSUpVWLPRVH¿QDQFLDPHQWRVHVWmRVXMHLWRVDFHUWDVFRQGLo}HVUHVWULWLYDVHFRQWHPSODPFOiXVXODVHQWUH
RXWUDVTXHUHTXHUHPTXHD&RPSDQKLDPDQWHQKDFHUWRVtQGLFHV¿QDQFHLURV(PGHPDUoR
GHHD&RPSDQKLDDWHQGHDWRGDVDVVXDVFOiXVXODVUHVWULWLYDV(PGHPDUoRGH
RVHPSUpVWLPRVH¿QDQFLDPHQWRVFODVVL¿FDGRVQRSDVVLYRQmRFLUFXODQWHWrPRVHJXLQWH
FURQRJUDPDGHYHQFLPHQWR
2016
'HDPHVHV
'HDPHVHV
'HDPHVHV
'H DPHVHV
$FLPDGHPHVHV
14. Fornecedores
2016
2015
)RUQHFHGRUHVGHFDQDGHDo~FDU
)RUQHFHGRUHVGHPDWHULDLVHVHUYLoRV
15. Adiantamentos de clientes
2016
2015
0HUFDGRLQWHUQR
0HUFDGRH[WHUQR
&LUFXODQWH
1mRFLUFXODQWH
2VDGLDQWDPHQWRVQRPHUFDGRH[WHUQRVmRFRPSRVWRVSRUYDORUHVDGLDQWDGRVSHORVFOLHQWHVHP
PRHGDHVWUDQJHLUDSDUDDTXLVLomRGHDo~FDUHiOFRROGHVWLQDGRVjH[SRUWDomRRVTXDLVVmRFRQYHUWLGRVSDUDPRHGDIXQFLRQDOSHODWD[DGHFDPELRQDGDWDGRIHFKDPHQWR(PGHPDUoRGH
RVDOGRUHJLVWUDGRQRSDVVLYRQmRFLUFXODQWHUHIHULDVHDDGLDQWDPHQWRVQRPRQWDQWHGH
86PLOK}HVUHFHELGRVGD&DUJLOO,QWHUQDWLRQDO6$HPPDUoRGHUHODWLYRVjYHQGDGH
WRQHODGDVGH9+3TXHGHYHUmRVHUHQWUHJXHVQDVDIUDHGHVVDIRUPDHVWmR
UHJLVWUDGRVQRSDVVLYRFLUFXODQWHHPGHPDUoRGH6REUHWDLVDGLDQWDPHQWRVLQFLGHP
MXURVGH/,%25VRPDGRVjWD[DGHDDSDJRVDQXDOPHQWH
16. Tributos a recolher
2016
2015
7ULEXWRVFRUUHQWHVDUHFROKHU
&RQWULEXLomR3UHYLGHQFLiULD,166
,PSRVWRVREUH&LUFXODomRGH0HUFDGRULDVH6HUYLoRV,&06
,PSRVWRGH5HQGD5HWLGRQD)RQWH,55)
)XQGRGH*DUDQWLDGR7HPSRGH6HUYLoR)*76
2XWURV
7ULEXWRVSDUFHODGRVDSDJDU
,&06SDUFHODPHQWRVRUGLQiULRV
5H¿V /HL
2XWURV
69.206
70.706
&LUFXODQWH
1mRFLUFXODQWH
17. Provisão para contingências - $&RPSDQKLDpSDUWHHQYROYLGDHPSURFHVVRVWUDEDOKLVWDV
FtYHLVHWULEXWiULRVHPDQGDPHQWRHHVWiGLVFXWLQGRHVVDVTXHVW}HVWDQWRQDHVIHUDDGPLQLVWUDWLYD FRPRQDMXGLFLDODVTXDLVTXDQGRDSOLFiYHLVVmRDPSDUDGDVSRUGHSyVLWRVMXGLFLDLV$V
SURYLV}HVSDUDDVHYHQWXDLVSHUGDVGHFRUUHQWHVGHVVHVSURFHVVRVVmRHVWLPDGDVHDWXDOL]DGDVSHOD
Administração, amparada por seus assessores legais internos e externos. Em 31 de março de
HDSURYLVmRSDUDFRQWLQJrQFLDVHUDFRPSRVWDFRPRVHJXH
2016
2015
Depósitos
Depósitos
Provisão judiciais Líquido Provisão judiciais Líquido
7ULEXWiULDV L
7UDEDOKLVWDVHSUHYLGHQFLiULDV LL
&tYHLV LLL
L 7ULEXWiULDV UHIHUHPVHDDXWXDo}HVHGLVFXVV}HVGHHQWHQGLPHQWRVGLYHUJHQWHVHQWUHDVDXWRULGDGHV¿VFDLVHD&RPSDQKLD'RWRWDOSURYLVLRQDGRHPGHPDUoRGH5 5
HPGHPDUoRGH UHIHUHPVHDFUpGLWRSUrPLRGH,3,WUDQVIHULGRSDUDWHUFHLURV
SDUD¿QVGHFRPSHQVDomRFRPVHXVUHVSHFWLYRVGpELWRV LL 7UDEDOKLVWDVHSUHYLGHQFLiULDV FRQVLVWHPSULQFLSDOPHQWHHPUHFODPDo}HVGHHPSUHJDGRVUHODWLYDVDGLIHUHQoDVGHYHUEDVWUDEDOKLVWDV LLL &tYHLV FRQVLVWHPSULQFLSDOPHQWHHPSHGLGRVLQGHQL]DWyULRVPRWLYDGDVHPIXQomR
GHDFLGHQWHVGHWUkQVLWRV$EDL[RGHPRQVWUDPRVDPRYLPHQWDomRGDSURYLVmRSDUDFRQWLQJrQFLDVQRVH[HUFtFLRV¿QGRVHPGHPDUoRGHH
2016
Saldo
Atualização
Saldo
LQLFLDO &RQVWLWXLomR PRQHWiULD 8WLOL]DomR
¿QDO
7ULEXWiULDV
7UDEDOKLVWDVHSUHYLGHQFLiULDV
&tYHLV
2015
Saldo Constituição Atualização
Saldo
LQLFLDO
UHYHUVmR PRQHWiULD 8WLOL]DomR ¿QDO
7ULEXWiULDV
7UDEDOKLVWDVHSUHYLGHQFLiULDV
&tYHLV
(PDUHYHUVmRGDVFRQWLQJrQFLDVWULEXWiULDVHFtYHLVRFRUUHXHPIXQomRGDPXGDQoDGD
SUREDELOLGDGHGHSHUGDQRH[HUFtFLRGRVSURFHVVRVSURYLVLRQDGRV2VYDORUHVXWLOL]DGRVUHIHUHPVHjSURYLVmRFRQVWLWXtGDSDUDDXWRVGHLQIUDomRLQFOXtGRVQRSDUFHODPHQWRHVSHFLDO ³5(),6´ FRQIRUPH/HLH/HL
Ativos contingentes não contabilizados - $&RPSDQKLDHQWHQGHFRPRSRVVtYHODUHDOL]DomRGH
DOJXQVDWLYRVFRQWLQJHQWHVFRPGHVWDTXHSDUDRFUpGLWRGHFRUUHQWHGHDo}HVLQGHQL]DWyULDV
EDVHDGDQD/HLTXHGLVS}HVREUHDSURGXomRDoXFDUHLUDDUHFHLWDGR,QVWLWXWRGR$o~FDUHGRÈOFRROHVXDDSOLFDomR(PERUDDVDo}HVWHQKDPWUDQVLWDGRHPMXOJDGRFRPGHFLV}HV
IDYRUiYHLVj&RPSDQKLDRVYDORUHVHQYROYLGRVDLQGDVHHQFRQWUDPHPGLVFXVVmRSRUWDQWRR
JDQKRFRQWLQJHQWHVHUiUHFRQKHFLGRVRPHQWHTXDQGRHVWDVGHFLV}HVSURGX]LUHPVHXVHIHLWRVH
QmRKRXYHUPDLVSRVVLELOLGDGHGHUHFXUVRVSHODSDUWHFRQWUiULD2PRQWDQWHHQYROYLGRHPXPD
GHVVDVDo}HVpGHDSUR[LPDGDPHQWH5FRQIRUPHFiOFXORVSHULFLDLV3DUDDVGHPDLV
Do}HVGHYLGRDRHVWiJLRGRVSURFHVVRVDLQGDQmRpSRVVtYHOHVWLPDUFRQ¿DYHOPHQWHRVYDORUHV
(PIXQomRGRDFRUGRGHFLVmRUHDOL]DGRHPGHRXWXEURGHGRVYDORUHVHQYROYLGRVQHVVDV
Do}HVDSHQDVSHUWHQFHj&RPSDQKLD
18. Imposto de renda e contribuição social - 18.1. Composição do imposto de renda (IRPJ)
e contribuição social (CSLL) diferidos - Em 31 de março de 2016 e 2015, estavam registrados
,53-H&6//GLIHULGRVSDUDUHÀHWLURVHIHLWRV¿VFDLVVREUHDVGLIHUHQoDVWHPSRUiULDVH[LVWHQWHV
HQWUHDEDVH¿VFDOGHDWLYRVHSDVVLYRVHRVHXUHVSHFWLYRYDORUFRQWiELOFDOFXODGRVjDOtTXRWD
¿VFDOFRPELQDGDGHFRPSRVWRVFRPRVHJXH
$WLYR¿VFDOGLIHULGR
2016
2015
3UHMXt]R¿VFDOHEDVHQHJDWLYDGHFRQWULEXLomRVRFLDODFRPSHQVDU YL
9DULDomRFDPELDOWULEXWDGDSHORUHJLPHGHFDL[D
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVYDORUMXVWR
3URYLVmRSDUDFRQWLQJrQFLDV
3URYLVmRSDUDSHUGDVQRVHVWRTXHV
Provisão para perdas no ativo intangível
231
329
3URYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
3DVVLYR¿VFDOGLIHULGR
,PRELOL]DGR LL
'HSUHFLDomRDFHOHUDGDLQFHQWLYDGD LLL
ÈJLR LY
$WLYRVELROyJLFRVYDORUMXVWR L
3URGXWRDJUtFRODYDORUMXVWR L
&XVWRVGHFDSWDomRGHHPSUpVWLPRVDDPRUWL]DU
3URSULHGDGHVSDUDLQYHVWLPHQWRYDORUMXVWR Y
&XVWRVGHHPSUpVWLPRV
/tTXLGR
L 5HIHUHVH DRV WULEXWRV GLIHULGRV FDOFXODGRV VREUH RV DMXVWHV GHFRUUHQWHV GD FRQWDELOL]DomR
GRYDORUMXVWRGRVDWLYRVELROyJLFRVHSURGXWRDJUtFRODFRQIRUPHUHTXHULGRSHOR&3& LL
5HIHUHVHDRVWULEXWRVGLIHULGRVFDOFXODGRVVREUHDGLIHUHQoDGHGHSUHFLDomRGRDWLYRLPRELOL]DGR
JHUDGDDSyVUHYLVmRGDYLGD~WLOHFRQ{PLFDGRVEHQVHVREUHRFXVWRDWULEXtGRDRDWLYRLPRELOL]DGRGHFRUUHQWHGDFRQWDELOL]DomRGRYDORUMXVWRGHVVHV LLL 5HIHUHVHDRHIHLWRWULEXWiULRVREUH
EHQHItFLR¿VFDOSUHYLVWRQD0HGLGD3URYLVyULDQ DTXDOSHUPLWHDGHSUHFLDomRLQWHJUDOSDUD¿QV¿VFDLVQRPHVPRDQRFDOHQGiULRGRVEHQVFODVVL¿FDGRVFRPRDWLYRLPRELOL]DGR
H[FHWRWHUUDQXDTXDQGRGHVWLQDGRVjSURGXomRDJUtFROD LY 5HIHUHVHDRVFUpGLWRVWULEXWiULRV
GHFRUUHQWHVGRiJLRJHUDGRQDDTXLVLomRGD'HOWD3DUWLFLSDo}HV6$HPGHRXWXEURGH
FRQIRUPH PHQFLRQDGR QD 1RWD Y 5HIHUHVH DRV WULEXWRV GLIHULGRV FDOFXODGRV VREUH RV
DMXVWHVGHFRUUHQWHVGDFRQWDELOL]DomRGRYDORUMXVWRGDVSURSULHGDGHVSDUDLQYHVWLPHQWRVFRQIRUPHSUHYLVWRSHOR&3& YL 2DXPHQWRQRSHUtRGRUHIHUHVHDRUHFRQKHFLPHQWRGHWULEXWRV
GLIHULGRV VREUH SUHMXt]R ¿VFDO H EDVH QHJDWLYD GH FRQWULEXLomR VRFLDO JHUDGRV QR H[HUFtFLR R
TXDO IRL LPSDFWDGR SULQFLSDOPHQWH SHOD YDULDomR FDPELDO DSXUDGD SHOR UHJLPH GH FDL[D 2V
LPSRVWRVGLIHULGRVUHFRQKHFLGRVHPGHPDUoRGHSRVVXHPDVHJXLQWHH[SHFWDWLYDGH
UHDOL]DomR OLTXLGDomR
Ativo
Passivo Líquido
(PDWpPHVHV
$SyVPHVHV
18.2. Conciliação da receita (despesa) de imposto de renda e contribuição social
2016
2015
/XFUR SUHMXt]R DQWHVGRLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOjDOtTXRWDQRPLQDO
$MXVWHVSDUDFRQFLOLDomRGDWD[DHIHWLYD
1mRUHFRQKHFLPHQWRGHWULEXWRVGLIHULGRVVREUHSUHMXt]R¿VFDOH
EDVHQHJDWLYDGHFRQWULEXLomRVRFLDO L
'LIHUHQoDVSHUPDQHQWHV
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOGLIHULGRV
$OtTXRWDHIHWLYD
L 5HIHUHVHDRLPSDFWRWULEXWiULRVREUHWULEXWRVGLIHULGRVVREUHSUHMXt]RV¿VFDLVHEDVHQHJDWLYDGHFRQWULEXLomRVRFLDOJHUDGRVQRVH[HUFtFLRVHQmRUHFRQKHFLGRVHPIXQomRGHQmRKDYHU
expectativa de realização.
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV2VLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVVmRPDQWLGRVSDUDQHJRFLDomRHVmRFODVVL¿FDGRVQRDWLYRRXSDVVLYRFLUFXODQWH
19.1. Operações em aberto a valores justos
2016
2015
&RQWUDWRVIXWXURV
Swap GHWD[DGHMXURV
Swap GHÀX[RGHFDL[D
3DVVLYRFLUFXODQWH
3DVVLYRQmRFLUFXODQWH
19.2. Características dessas operações - “Swaps” - $&RPSDQKLDSRVVXL³swapV´HPDEHUWR
RVTXDLVIRUDPFRQWUDWDGRVFRPRREMHWLYRGHVXEVWLWXLURVVHUYLoRVGDGtYLGDFRQWUDWDGRVSDUD
¿QDQFLDPHQWRVHPUHDLVHWD[DGHMXURVLQGH[DGDDR&', &HUWL¿FDGRVGH'HSyVLWR,QWHUEDQFiULRV SDUDYDULDomRFDPELDOGRGyODUHWD[DSUp¿[DGD$EDL[RGHPRQVWUDPRVRYDORUGHUHIHUrQFLD QRFLRQDO GHVVHVFRQWUDWRVHPGHPDUoRGHHHVHXVUHVSHFWLYRVYDORUHVMXVWRV
2016
2015
Nocional
Valor justo Nocional Valor justo
&RQWUDWRVIXWXURV
SwapGHWD[DGHMXURV
SwapGHÀX[RGHFDL[D
20. Patrimônio líquido - 20.1. Capital social - (PGHPDUoRGHRFDSLWDOVRFLDOVXEVFULWRHLQWHJUDOL]DGRpGH5GLYLGLGRHPDo}HVRUGLQiULDVQRPLQDWLYDVVHP
YDORUQRPLQDO(P$VVHPEOHLD*HUDO([WUDRUGLQiULDUHDOL]DGDHPGHMXOKRGHIRLDSURYDGRRDXPHQWRGHFDSLWDOVRFLDOQRPRQWDQWHGH5 FRPDHPLVVmRGH
Do}HVRUGLQiULDVQRPLQDWLYDVHVHPYDORUQRPLQDOHLQWHJUDOL]DGRFRPDLQFRUSRUDomRGRVDOGR
GHUHVHUYDGHOXFURVUHJLVWUDGRQDTXHODGDWD'HVVDIRUPDDWRWDOLGDGHGHDo}HVSDVVRXDVHU
GHTXHIRUDPFRQYHUWLGDVQDPHVPDGDWDHPDo}HV20.2. Dividendos
e distribuição de lucros - $RVDFLRQLVWDVpDVVHJXUDGRXPGLYLGHQGRPtQLPRGHVREUHR
lucro líquido do exercício, após deduzidos os prejuízos acumulados e a constituição de reserva
OHJDO&RQIRUPHDSURYDGRHPDWDVGH$VVHPEOHLDV*HUDLV2UGLQiULDVUHDOL]DGDVHPGHDJRVWR
GHHGHMXOKRGHIRUDPGLVWULEXtGRVGLYLGHQGRVQRPRQWDQWHGH5H5
UHVSHFWLYDPHQWHDPERVRULXQGRVGHUHVHUYDGHOXFURV20.3. Reserva legal - eFRQVWLWXtGD
DUD]mRGHGROXFUROtTXLGRDSXUDGRHPFDGDH[HUFtFLRVRFLDOQRVWHUPRVGD/HL
DWpROLPLWHGHGRFDSLWDOVRFLDO20.4. Reserva de lucros a realizar e lucros à disposição
dos acionistas - $UHVHUYDGHOXFURVDUHDOL]DUpFRQVWLWXtGDHPIXQomRGHOXFURVQmRUHDOL]DGRV
¿QDQFHLUDPHQWHHpXWLOL]DGDSDUDSDJDPHQWRGRGLYLGHQGRREULJDWyULRHDEVRUomRGHSUHMXt]RV
21. Compromissos - 21.1. Contratos de compra de cana-de-açúcar - $&RPSDQKLDSRVVXL
diversos compromissos de compra de cana-de-açúcar com terceiros para garantir parte de sua
SURGXomRSDUDRSUy[LPRSHUtRGRGHFROKHLWD$TXDQWLGDGHGHFDQDGHDo~FDUDVHUDGTXLULGD
pFDOFXODGDFRPEDVHHPXPDHVWLPDWLYDGHFROKHLWDGHFDQDGHDo~FDUSRUiUHDJHRJUi¿FD$
TXDQWLDDVHUSDJDSHOD&RPSDQKLDVHUiGHWHUPLQDGDSDUDFDGDSHUtRGRGHFROKHLWDDRWpUPLQRGH
WDOSHUtRGRGHFROKHLWD(PGHPDUoRGHRÀX[RGHSDJDPHQWRPtQLPRSDUDRVSUy[LPRV
DQRVVmRDVVLPDSUHVHQWDGRV
2016
(PDWpDQR
'HDDQRV
Acima de 05 anos
159.151
21.2. Compromissos com parceria agrícola e arrendamentos operacionais - $&RPSDQKLD
possui contratos de parceria agrícola e arrendamentos operacionais por meio de contratos pluULDQXDLV$ FDQDGHDo~FDU GHVWLQDGD DR SDUFHLUR DJUtFROD p DGTXLULGD SHOD &RPSDQKLD FXMRV
WHUPRVGRVFRQWUDWRVWrPYLJrQFLDGHVHLVDGR]HDQRVVHQGRDPDLRULDUHQRYiYHOQRWpUPLQRGR
SHUtRGR2VYDORUHVDVHUHPGHVHPEROVDGRVHPIXQomRGHVWDVRSHUDo}HVVHUmRGHWHUPLQDGRVD
FDGDHQFHUUDPHQWRGHVDIUDSHORSUHoRGDWRQHODGDGHFDQDGHDo~FDUHVWDEHOHFLGRSHORPRGHOR
GH¿QLGRSHOR&RQVHOKRGRV3URGXWRUHVGH&DQDGHDo~FDU$o~FDUHÈOFRROGR(VWDGRGH6mR
3DXOR &216(&$1$ (P GH PDUoR GH RV SDJDPHQWRV WRWDLV GH DUUHQGDPHQWRV H
FRQWUDWRVGHFRPSUDGHFDQDGHDo~FDUGRSDUFHLURDJUtFRODVmRHVWLPDGRVFRPRVHJXH
2016
595.971
21.3. Compromissos com arrendamento mercantil operacional - $ &RPSDQKLD SRVVXL XP
FRQWUDWRGHDUUHQGDPHQWRPHUFDQWLOGRSDUTXHLQGXVWULDOGD8VLQD0HQGRQoD$JURLQGXVWULDOH
&RPHUFLDO/WGDQRHVWDGRGH0LQDV*HUDLVSDUDRSHUDURSDUTXHSHORSUD]RGHDQRV(VWH
FRQWUDWRIRL¿UPDGRHPPDLRGH(PGHPDUoRGHRÀX[RGHSDJDPHQWRVPtQLPRV
SDUDRVSUy[LPRVDQRVVmRDVVLPDSUHVHQWDGRV
2016
(PDWpDQR
'HDDQRV
$FLPDGHDQRV
21.4. Comercialização de energia elétrica - (PGHPDUoRGHD&RPSDQKLDSRVVXL
FRPSURPLVVRVGHIRUQHFLPHQWRGHHQHUJLDHOpWULFDFRQIRUPHHVWLSXODGRVQRVFRQWUDWRVDEDL[R
L &RQWUDWRQHJRFLDGRHPOHLOmRGHIRQWHVDOWHUQDWLYDV &7352,1)5$%,2&2175$72
GHIRUQHFLPHQWRGH0:KDQRSHORSUD]RGHDQRVDSDUWLUGHFXMR
IDWXUDPHQWRpUHDOL]DGRGHIRUPDOLQHDUGHMDQHLURDGH]HPEURGHFDGDDQRHDHQWUHJDRFRUUH
GXUDQWHRSHUtRGRVDIUD LL &RQWUDWRQHJRFLDGRQROHLOmR$GHIRUQHFLPHQWRGH
0:KDQRSHORSUD]RGHDQRVDSDUWLUGH H LLL &RQWUDWRQHJRFLDGRQROHLOmR$
GHIRUQHFLPHQWRGH0:KDQRSHORSUD]RGHDQRVDSDUWLUGH $GLFLRQDOPHQWH
D&RPSDQKLDSRVVXLFRPSURPLVVRGHIRUQHFLPHQWRGHHQHUJLDHOpWULFDQHJRFLDGDQRPHUFDGR
OLYUHGH0:KQRSHUtRGRGHjHGH 0:KQRSHUtRGRGH
j2H[FHGHQWHGHHQHUJLDHOpWULFDTXHXOWUDSDVVDURPRQWDQWHHQWUHJXH
QROHLOmRpFRPHUFLDOL]DGRQRPHUFDGROLYUH21.5. Comercialização de açúcar - Em 31 de maroRGHD&RPSDQKLDSRVVXLFRPSURPLVVRVGHYHQGDGHDo~FDU9+3FRPJUDQGHVFOLHQWHV
QRPHUFDGRH[WHUQRGH WRQHODGDVGHDo~FDUQDVDIUDTXHUHSUHVHQWDDSUR[LPDGDPHQWH5 PLOK}HVWRQHODGDVQDVVDIUDV H
TXHUHSUHVHQWDDSUR[LPDGDPHQWH5PLOK}HVSRUVDIUD
22. Receitas
2016
2015
5HFHLWDEUXWDGHYHQGDV
0HUFDGRLQWHUQR
0HUFDGRH[WHUQR
,PSRVWRVFRQWULEXLo}HVHGHGXo}HVVREUHYHQGDV
23. Custos e despesas por natureza - $GHPRQVWUDomRGRUHVXOWDGRGD&RPSDQKLDpFODVVL¿FDGD
SRU IXQomR$ UHFRQFLOLDomR SRU QDWXUH]D UHTXHULGD SHODV SUiWLFDV FRQWiEHLV p GHPRQVWUDGD D
VHJXLU
2016
2015
'HSUHFLDomRHDPRUWL]DomR LQFOXLQGRDWLYRVELROyJLFRV
0DWpULDSULPDDGTXLULGDGHWHUFHLURV
6HUYLoRVGHWHUFHLURV
'HVSHVDVFRPSHVVRDO
&RPEXVWtYHLVHOXEUL¿FDQWHV
0DWHULDLVGHPDQXWHQomRHFRQVXPR
,QVXPRV
9DULDomRGRYDORUMXVWRGRVDWLYRVELROyJLFRV 1RWD
9DULDomRGRYDORUMXVWRGRSURGXWRDJUtFROD
2XWURV
5HFRQFLOLDomRSRUIXQomR
&XVWRGRVSURGXWRVYHQGLGRV
9DULDomRGRYDORUMXVWRGRVDWLYRVELROyJLFRVHSURGXWRDJUtFROD
'HVSHVDVFRPYHQGDV
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
24. Outras receitas (despesas) operacionais, líquidas
2016
2015
Valor justo das propriedades para investimento
7.536
3HUGDQDDOLHQDomRGHEHQVGRDWLYRLPRELOL]DGR
3HUGDGHFUpGLWRVWULEXWiULRV
5HYHUVmR FRQVWLWXLomR GHSURYLVmRSDUDFRQWLQJrQFLDV 1RWD
,QGHQL]Do}HVUHFHELGDV
5HFHLWDQDYHQGDGHVXFDWD
2XWURV
5HVXOWDGR¿QDQFHLUR
5HFHLWDV¿QDQFHLUDV
-XURVVREUHDSOLFDo}HV¿QDQFHLUDV
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
2XWUDVUHFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
-XURVVREUHHPSUpVWLPRVH¿QDQFLDPHQWRV
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
-XURVVREUHLPSRVWRVHFRQWULEXLo}HV
3,6H&2),16VREUHUHFHLWDV¿QDQFHLUDV
2XWUDVGHVSHVDV¿QDQFHLUDV
9DULDomRFDPELDO
9DULDomRFDPELDODWLYD
9DULDomRFDPELDOSDVVLYD
,QIRUPDo}HVFRPSOHPHQWDUHVGRVÀX[RVGHFDL[D'HPRQVWUDPRVDEDL[RWUDQVDo}HVHIHWXDGDVQRVH[HUFtFLRV¿QGRVHPGHPDUoRGHHTXHQmRHQYROYHUDPGHVHPEROVRV
GHFDL[DHSRUWDQWRWDLVHIHLWRVIRUDPHOLPLQDGRVQDGHPRQVWUDomRGRVÀX[RVGHFDL[D
2016
2015
$GLomRQRLPRELOL]DGRDWUDYpVGHFDSLWDOL]DomRGHMXURV
$TXLVLomRGHLPRELOL]DGRFRPOLQKDVGH¿QDQFLDPHQWRV
3DJDPHQWRGHSDUFHODPHQWRV¿VFDLVFRPXWLOL]DomRGHSUHMXt]RV¿VFDLV
156.020 102.707
5HIHUHVH DR SUHMXt]R ¿VFDO H EDVH QHJDWLYD GH &RQWULEXLomR 6RFLDO VREUH /XFUR /tTXLGR
XWLOL]DGDSDUDTXLWDomRGHVDOGRUHPDQHVFHQWHGHSDUFHODPHQWRV¿VFDLVFRQIRUPHSHUPLWLGRSHOD
/HLGHGHQRYHPEURGH
27. Cobertura de seguros - $&RPSDQKLDDGRWDDSROtWLFDGHFRQWUDWDUFREHUWXUDGHVHJXURVSDUD
RVEHQVVXMHLWRVDULVFRVSRUPRQWDQWHVFRQVLGHUDGRVVX¿FLHQWHVSDUDFREULUHYHQWXDLVVLQLVWURV
FRQVLGHUDQGRDQDWXUH]DGHVXDDWLYLGDGHRVULVFRVHQYROYLGRVHPVXDVRSHUDo}HVHDRULHQWDomR
GHVHXVFRQVXOWRUHVGHVHJXURV2VOLPLWHVFREHUWRVSHODVSULQFLSDLVDSyOLFHVGHVHJXURVYLJHQWHV
HPGHPDUoRGHVmR
Riscos Limite máximo
Bens segurados
cobertos de indenização
(GLItFLRVPiTXLQDVHLQVWDODo}HVLQGXVWULDLV
,QFrQGLRUDLRH[SORVmRGH
TXDOTXHUQDWXUH]DHRXWURV
(TXLSDPHQWRVDJUtFRODV FROKHGRUHVHWUDWRUHV
5LVFRVGLYHUVRV
9HtFXORV
&DVFRHRXWURV
),3(
$HURQDYH
&DVFR
$VODYRXUDVGHFDQDGHDo~FDUQmRVmRFREHUWDVSRUVHJXURVPDVD&RPSDQKLDDGRWDPHGLGDV
SUHYHQWLYDVFRPRSRUH[HPSOREULJDGDGHLQFrQGLR2HVFRSRGRVWUDEDOKRVGHQRVVRVDXGLWRUHV
QmRLQFOXLDHPLVVmRGHRSLQLmRVREUHDVX¿FLrQFLDGDFREHUWXUDGHVHJXURVDTXDOIRLGHWHUPLQDGDSHOD$GPLQLVWUDomRGD&RPSDQKLDHTXHDFRQVLGHUDVX¿FLHQWHSDUDFREULUHYHQWXDLVVLQLVWURV
0HQRVGHXPDQR
0DLVGHXPDQRHPHQRVGHFLQFRDQRV
0DLVGHFLQFRDQRV
DIRETORIA
Robert Carlos Lyra
'LUHWRU3UHVLGHQWH
Virginia Soriano Lyra
'LUHWRUD
Danusio Alex Santos de Barros
Jose Holanda Neto
Alberto Carlos Mendes Klumb
'LUHWRU
'LUHWRU
'LUHWRU
5HODWyULRGRVDXGLWRUHVLQGHSHQGHQWHVVREUHDVGHPRQVWUDo}HV¿QDQFHLUDV
$RV$GPLQLVWUDGRUHVH$FLRQLVWDV8VLQD'HOWD6$([DPLQDPRVDVGHPRQVWUDo}HV¿QDQFHLUDVGD
8VLQD 'HOWD 6$ D ³&RPSDQKLD´ TXH FRPSUHHQGHPR EDODQoR SDWULPRQLDO HP GHPDUoR GH
HDVUHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRVÀX[RV
GHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDDVVLPFRPRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
e as demais notas explicativas. 5HVSRQVDELOLGDGHGD$GPLQLVWUDomRVREUHDVGHPRQVWUDo}HV¿nanceiras - $DGPLQLVWUDomRGD&RPSDQKLDpUHVSRQViYHOSHODHODERUDomRHDGHTXDGDDSUHVHQWDomR
GHVVDVGHPRQVWUDo}HV¿QDQFHLUDVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOHSHORV
FRQWUROHVLQWHUQRVTXHHODGHWHUPLQRXFRPRQHFHVViULRVSDUDSHUPLWLUDHODERUDomRGHGHPRQVWUDo}HV
¿QDQFHLUDVOLYUHVGHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUURResponsabilidade dos auditores independentes - 1RVVDUHVSRQVDELOLGDGHpDGHH[SUHVVDUXPDRSLQLmR
VREUHHVVDVGHPRQVWUDo}HV¿QDQFHLUDVFRPEDVHHPQRVVDDXGLWRULDFRQGX]LGDGHDFRUGRFRPDVQRU-
PDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULD(VVDVQRUPDVUHTXHUHPRFXPSULPHQWRGHH[LJrQFLDV
pWLFDVSHORVDXGLWRUHVHTXHDDXGLWRULDVHMDSODQHMDGDHH[HFXWDGDFRPRREMHWLYRGHREWHUVHJXUDQoD
UD]RiYHOGHTXHDVGHPRQVWUDo}HV¿QDQFHLUDVHVWmROLYUHVGHGLVWRUomRUHOHYDQWH8PDDXGLWRULDHQYROYHDH[HFXomRGHSURFHGLPHQWRVVHOHFLRQDGRVSDUDREWHQomRGHHYLGrQFLDDUHVSHLWRGRVYDORUHVH
GLYXOJDo}HVDSUHVHQWDGRVQDVGHPRQVWUDo}HV¿QDQFHLUDV2VSURFHGLPHQWRVVHOHFLRQDGRVGHSHQGHP
GRMXOJDPHQWRGRDXGLWRULQFOXLQGRDDYDOLDomRGRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HV
¿QDQFHLUDVLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR1HVVDDYDOLDomRGHULVFRVRDXGLWRU
FRQVLGHUDRVFRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDHODERUDomRHDGHTXDGDDSUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDSDUDSODQHMDURVSURFHGLPHQWRVGHDXGLWRULDTXHVmRDSURSULDGRVQDV
FLUFXQVWkQFLDVPDVQmRSDUD¿QVGHH[SUHVVDUXPDRSLQLmRVREUHDH¿FiFLDGHVVHVFRQWUROHVLQWHUQRV
GD&RPSDQKLD8PDDXGLWRULDLQFOXLWDPEpPDDYDOLDomRGDDGHTXDomRGDVSUiWLFDVFRQWiEHLVXWL-
Milton Alexandre Junior
Gerente de Controladoria
Edvaldo Fernandes de Abreu Filho
&RQWDGRU&5&$/70*
OL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVIHLWDVSHODDGPLQLVWUDomREHPFRPRDDYDOLDomR
GDDSUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVWRPDGDVHPFRQMXQWR$FUHGLWDPRVTXHDHYLGrQFLD
GHDXGLWRULDREWLGDpVX¿FLHQWHHDSURSULDGDSDUDIXQGDPHQWDUQRVVDRSLQLmROpinião - Em nossa
RSLQLmRDVGHPRQVWUDo}HV¿QDQFHLUDVDFLPDUHIHULGDVDSUHVHQWDPDGHTXDGDPHQWHHPWRGRVRVDVSHFWRVUHOHYDQWHVDSRVLomRSDWULPRQLDOH¿QDQFHLUDGD8VLQD'HOWD6$HPGHPDUoRGHR
GHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVDGDWDGHDFRUGR
FRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLO
5LEHLUmR3UHWRGHPDLRGH
3ULFHZDWHUKRXVH&RRSHUV
5RGULJR)XUODQ
Auditores Independentes
Contador
&5&632³)´
&5&632³6´0*
pg. 5/5
640 cm -20 860210 - 1