IOEPA 17/04/2020 -Fc. 39 -Diário Oficial -Imprensa Oficial do Estado do Pará

Diário Oficial ● 17/04/2020 ● Imprensa Oficial do Estado do Pará

DIÁRIO OFICIAL Nº 34.187 39

Sexta-feira, 17 DE ABRIL DE 2020

DEMONSTRAÇÃO DO VALOR ADICIONADO – DVA ([HUFtFLRV¿QGRVHPGH'H]HPEUR 9DORUHVHP5HDLV
DESCRIÇÃO
1 – RECEITA
 9HQGDVGH0HUFDGRULDV3URGXWRVH6HUYLoRV
 3URYLVmRSDUD3HUGDGH&UpGLWRH/LTXLGDomR'XYLGRVD
 2XWUDV'HVSHVDV
2 – INSUMOS ADQUIRIDOS DE TERCEIROS (inclui ICM
e IPI)
 0DWpULDSULPD&RQVXPLGD
 &XVWRGDV0HUFDGRULDVH6HUYLoRV9HQGLGRV
 0DWHULDLV(QHUJLD6HUYLoRGH7HUFHLURVH2XWURV
 6HUYLoRVGH7HUFHLURVH'HVSHVDV*HUDLV

2019

2018

266.282.311,86

240.201.575,36









181.571.901,11

187.828.187,54

















3 – VALOR ADICIONADO BRUTO (1-2)

84.710.410,75

52.373.387,82

4 – RETENÇÕES

39.298.047,08

40.736.947,67

 'HSUHFLDomR$PRUWL]DomRH([DXVWmR
5 – VALOR ADICIONADO LÍQ. PRODUZIDO PELA
ENTIDADE (3-4)
6 – VALOR ADICIONADO RECEBIDO EM
TRANSFERÊNCIA
 5HFHLWDV)LQDQFHLUDV





45.412.363,67

11.636.440,15

9.270.581,41

8.640.332,31





7 – VALOR ADICIONADO TOTAL A DISTRIBUIR (5+6)

54.682.945,08

20.276.772,46

8 – DISTRIBUIÇÃO DO VALOR ADICIONADO

54.682.945,08

20.276.772,46

 3HVVRDOH(QFDUJRV





'LUHWD





(QFDUJRV





%HQHItFLRV





 ,PSRVWRV7D[DVH&RQWULEXLo}HV





)HGHUDO





0XQLFLSDO
 -XURVH9DULDo}HV0RQHWiULDV
 3UHMXt]R5HWLGR













$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
NOTAS EXPLICATIVAS AS DEMONSTRAÇÕES CONTÁBEIS (Valores em Reais)
NOTA 1 - CONTEXTO OPERACIONAL. $&RPSDQKLDGH6DQHDPHQWRGR3DUi&26$13$pXPD6RFLHGDGHSRU$o}HVGH(FRQRPLD0LVWDFULDGDSHOR
*RYHUQRGR(VWDGRGR3DUiQRVWHUPRVGD/HL(VWDGXDOQžGHGHGH]HPEURGHFRPDVDOWHUDo}HVLQWURGX]LGDVSHOD/HLQžGH
GHRXWXEURGHH/HL(VWDGXDOQžGHGHQRYHPEURGH
$ FRPSDQKLD WHP SRU REMHWLYR VRFLDO D SUHVWDomR GR VHUYLoR S~EOLFR GH DEDVWHFLPHQWR GH iJXD SRWiYHO FRQVWLWXtGR SHODV DWLYLGDGHV LQIUDHVWUXWXUD H
LQVWDODo}HVQHFHVViULDVDRDEDVWHFLPHQWRS~EOLFRGHiJXDSRWiYHOGHVGHDFDSWDomRDWpDVOLJDo}HVSUHGLDLVHUHVSHFWLYRVLQVWUXPHQWRVGHPHGLomRH
D SUHVWDomR GH VHUYLoR S~EOLFR GH HVJRWDPHQWRVDQLWiULR FRQVWLWXtGR SHODV DWLYLGDGHV LQIUDHVWUXWXUD H LQVWDODo}HV RSHUDFLRQDLV GH FROHWD WUDQVSRUWH
WUDWDPHQWRHGLVSRVLomR¿QDODGHTXDGRVGRVHVJRWRVVDQLWiULRVGHVGHDVOLJDo}HVDWpRVHXODQoDPHQWR¿QDOQRFRUSRUHFHSWRU
&RPRDGYHQWRGD/HLQžIRLHVWDEHOHFLGRRQRYRPDUFRUHJXODWyULRGRVDQHDPHQWRQRSDtVGHYHQGRWRGDVDVLQVWkQFLDVHQYROYLGDVHP
WDLVDWLYLGDGHVVHDGHTXDUHPjQRYD/HL2HVWDGRGR3DUiDSURYRXMXQWRD$VVHPEOHLD/HJLVODWLYDD/HLQžGHGHQRYHPEURGHFULDQGRDV
PLFURUUHJL}HVGHVDQHDPHQWREiVLFRUHODWLYRDRVVHUYLoRVGHDEDVWHFLPHQWRGHiJXDHHVJRWRVVDQLWiULRVFULDQGRVHDLQGDDDJrQFLDUHJXODGRUD$5&21
A Companhia GH6DQHDPHQWRGR3DUiRSHUDHPPXQLFtSLRVHHVWiHPSURFHVVRGHUHJXODUL]DomRGDVFRQFHVV}HVVHJXQGRD/HL1DFLRQDOGH'LUHWUL]HV
GH6DQHDPHQWR%iVLFR/HL
2VFRQWUDWRVGHSURJUDPDVFHOHEUDGRVDWpGH]HPEURGHIRUDPFRPRVPXQLFtSLRVGH$OHQTXHU$QDQLQGHXD%HOpP%UHYHV&DVWDQKDO0DULWXED
0RQWH$OHJUHH6DQWDUpP7RWDOGHPXQLFtSLRV
([LVWHFRQFHVVmRDQWHULRUD/HLGR6DQHDPHQWRHD&RQVWLWXLomR)HGHUDOGHSRUpPDLQGDYLJHQWHQRPXQLFtSLRGH,QKDQJDSL7RWDOGHPXQLFtSLR
)RUDPFHOHEUDGRVFRQYrQLRVGH&RRSHUDomRFRPRVVHJXLQWHVPXQLFtSLRV$EDHWHWXED$QDMiV%UDJDQoD%UHX%UDQFR&DFKRHLUDGR$UDUL&DSDQHPD
&RQFHLomR GR $UDJXDLD 'RP (OLVHX )DUR ,JDUDSp 0LUL ,WDLWXED 0DJDOKmHV %DUDWD 0DUDEi 0DUDSDQLP 0RFDMXED 0RMX 1RYD 7LPERWHXD ÏELGRV
2XUpP2UL[LPLQi3RQWDGH3HGUDV3RUWHO3UDLQKD6DOLQySROLV6DOYDWHUUD6mR)pOL[GR;LQJX6DQWD/X]LDGR3DUi6DQWD0DULDGDV%DUUHLUDV6DQWD
0DULDGR3DUi6RXUH7HUUD6DQWD7UDFXDWHXD9LJLDH9LVHX7RWDOGHPXQLFtSLRV
0XQLFtSLRV FRP &RQFHVV}HV YHQFLGDV  $IXi $XJXVWR &RUUrD &DSLWmR 3RoR -DFXQGi /LPRHLUR GR $MXUX 2HLUDV GR 3DUi 3HL[H %RL 6mR &DHWDQR GH
2GLYHODV6mR)UDQFLVFRGR3DUiH7DLOkQGLD7RWDOGHPXQLFtSLRV
(PGH]HPEURGHIRLFHOHEUDGRRž1RYR1HJyFLRGD&26$13$HPDQRVR&RQYrQLRGH&RRSHUDomRFRPRPXQLFtSLRGH6HQDGRU-RVp3RUItULR
TXHYDPRVWUDEDOKDUSDUDUHJXODUL]DUHVVDFRQFHVVmR
$SDUWLUGDDVVLQDWXUDGH&RQWUDWRGH3URJUDPDFRPRPXQLFtSLRGH%HOpPHPQRYHPEURGHD&26$13$SDVVRXDDWXDUQXPFHQiULRGHUHJXODomR
DWUDYpVGDDJrQFLDUHJXODGRUDPXQLFLSDOD$0$(%HOpP2PXQLFtSLRGH6DQWDUpPDVVLQRXHPRFRQYrQLRGHFRRSHUDomRFRPDDJrQFLDUHJXODGRUD
$5&21SRUWDQWRMiHVWiR¿FLDOPHQWHVHQGRUHJXODGR2VGHPDLVPXQLFtSLRVFRP&RQWUDWRVGH3URJUDPDDVVLQDGRVGHOHJDUDPDUHJXODomRSDUDR(VWDGR
DLQGDpQHFHVViULRTXHRVPXQLFtSLRVFHOHEUHPXPFRQYrQLRFRPD$5&21SDUDLQLFLDURSURFHVVRGHUHJXODomR
NOTA 2 - APRESENTAÇÃO DAS DEMONSTRAÇÕES CONTÁBEIS E PRINCIPAIS DIRETRIZES CONTÁBEIS.
$VGHPRQVWUDo}HVFRQWiEHLVIRUDPHODERUDGDVGHDFRUGRFRPDVSUiWLFDVFRQWiEHLVHPDQDGDVSHOD/HJLVODomR6RFLHWiULD%UDVLOHLUDDOpPGRVSURQXQFLDPHQWRV
7pFQLFRVGR&RPLWrGH3URQXQFLDPHQWRV&RQWiEHLV&3&HGDV1RUPDV%UDVLOHLUDVGH&RQWDELOLGDGHGR&RQVHOKR)HGHUDOGH&RQWDELOLGDGH&)&HPYLJRU
DWpDGDWDGDHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLV
$HPSUHVDQmRUHDOL]RXRWHVWHGHUHFXSHUDELOLGDGH ,PSDLUPHQW GRVVHXVDWLYRV ,$6 FRQVLGHUDQGRTXHDYDOLDo}HVSUHOLPLQDUHVHFRPSDUDWLYDVFRP
HPSUHVDVGRPHVPRUDPRGHDWLYLGDGHEHPFRPRDUHDYDOLDomRSDUFLDOGRVDWLYRVHIHWXDGDVQRH[HUFtFLRGHLQGLFDPTXHRVPHVPRVVHHQFRQWUDP
VXEDYDOLDGRV TXH GHPDQGDULD XP QRYR SURFHVVR GH DYDOLDomR GH DWLYRV H QHVWH FDVR D &RPSDQKLD QmR YLVOXPEURX RSRUWXQLGDGHV TXH MXVWL¿FDVVHP
RLQYHVWLPHQWRHRSWRXSHODQmRUHDOL]DomRGHVVDDYDOLDomRGRVDWLYRVEHPFRPRSHODPDQXWHQomRGDVDWXDLVWD[DVGHGHSUHFLDomRSRUFRQVLGHUiODV
DGHTXDGDV
NOTA 3 - RESUMO DAS PRINCIPAIS PRÁTICAS CONTÁBEIS.
As principais práticas contábeis adotadas pela Companhia são as seguintes:
a) Contas a Receber de Clientes
,QFOXHP RV VHUYLoRV IDWXUDGRV GHFRUUHQWHV GR DEDVWHFLPHQWR GH iJXD H FROHWD GH HVJRWR DLQGD QmR UHFHELGRV H RX UHQHJRFLDGRV FRP EDVH QR
FRQVXPRPHGLGRRXHVWLPDGRHQWUHDGDWDGD~OWLPDOHLWXUDHR¿QDOGHFDGDPrVDMXVWDGDVSRUSURYLVmRFRQVWLWXtGDHPPRQWDQWHMXOJDGRVX¿FLHQWH
SHODDGPLQLVWUDomRSDUDFREULUHYHQWXDLVSHUGDVGHFRUUHQWHVGHQmRUHDOL]DomR
b) Provisão para Perdas na Realização de Crédito
)RUDPFRQVWLWXtGDVFRPEDVHQDDQiOLVHGRVYDORUHVYHQFLGRVHHPPRQWDQWHVFRQVLGHUDGRVVX¿FLHQWHVSHOD$GPLQLVWUDomRSDUDFREULUHYHQWXDLV
SHUGDVQDVUHDOL]Do}HVGDVFRQWDVDUHFHEHUGHFOLHQWHV
c) Depósitos Judiciais
6mRUHJLVWUDGRVSHORYDORURULJLQDOGRGHSyVLWR
d) Almoxarifado
2HVWRTXHGHPDWHULDLVGHVWLQDGRVjRSHUDomRHPDQXWHQomRGRVVLVWHPDVpUHJLVWUDGRDRFXVWRPpGLRGHDTXLVLomR2VYDORUHVFRQWDELOL]DGRVQmR
H[FHGHPVHXVFXVWRVGHUHSRVLomRRXGHUHDOL]DomR