10 - Modelo Balanço Patrimonial

 

Infnlåc pntrboclbnf Blsbrn c lcoj kn sun joprjsn nqub Infnlåc pntrboclbnf TKny_ TOclta_, TRjnr_ ]jrïckc ntunf TWtnrt Kntj_ ntâ TJl TJlk Kntj_

]jrïckc nltjrbcr TWtnrt Kntj_ ntâ TJlk Jlk Kntj_

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Nuojltc (kboblubåçc) TWt TWtnrt Kntj_ ntâ TJlk Jlk Kntj_

N[BPCW Nvcs gbrgufnltjs8

Gnbxn Gnbxn pjqujln Gcltns n rjgjijr Jstcquj Kjspjsns pnens nltjgbpnknojltj Nkbnltnojltcs kj `ulgbclîrbcs Blvjsojltcs tjopcrîrbcs

[ctnf kj nvcs gbrgufnltjs

 

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Nvcs bocibfbznkcs8 [jrrjlc ]râkbcs O÷vjbs j jqubpnojltcs Jqubpnojltc kj gcoputnkcr Pjïgufcs

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[ctnf kj cutrcs nvcs

 

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[C[NF KJ N[BPCW

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Ojlcs8 kjprjgbnåçc nguoufnkn

[ctnf kj nvcs bocibfbznkcs Cutrcs nvcs8 Onrgns rjebstrnkns ]ntjltjs Kjp÷sbtcs kj sjeurnlån Cutrcs nvcs

]NWWBPCW ]nssbvcs gbrgufnltjs8 Gcltns n pnenr Gnrtújs kj grâkbtc joprjsnrbnbs Bopcstc scirj vjlkns n pnenr ]nssbvcs kn `cfan kj pnenojltc Cutrcs pnssbvcs ]nrg ]nrgjf jfn n gb gbrg rguf ufnl nltj tj kj kâibt btc c kj fcl fclec prn rnzc zc

[ctnf kj pnssbvcs gbrgufnltjs

 

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]nssbvcs kj fclec prnzc8 [ïtufcs n pnenr Abpctjgn n pnenr Ojlcs8 pnrgjfn gbrgufnltj kj kâibtc kj fclec prnzc

[ctnf kj pnssbvcs kj fclec prnzc ]N[YBOÛLBC FÏ^ZBKC Gnpbt nf nf Wcgbnf/] /]n ntrboûlbc fïqubkc kc s÷gbc Fugrcs nguoufnkcs blbgbnbs Kbvbkjlkcs pnecs/]r÷-fnicrj

]ntrboûlbc fïqubkc tctnf

Fugrc fïqubkc (pjrkn)  

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[C[NF C[NF KJ ]NWWBPCW PCW J ]N[YB OÛ OÛLB C FÏ FÏ^ ^ZBKC

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Pjrbgnåçc kc infnlåc pntrboclbnf

 

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KBGN8 n `cfan 9 (jxjopfc) tjo uo jxjopfc prjjlgabkc KBGN8 pnrn citjr onbs blstruåújs, pnssj c ocusj scirj cs tufcs kns gcfulns

Cisjrvnåújs scirj n prjpnrnåçc8 jstns bl`cronåújs pnrn usnr rj`jrèlgbn Cisjrvnåçc8 boprbon pcstjrbcrojltj. ]nrn jxgfubr jstns blstruåújs, gfbqujgcoc ln icrkn kjstn gnbxn kj tjxtc j prjssbclj n tjgfn KJFJ[J.

Cisjrvnåçc8 pnrn enrnlr quj uon joprjsn tjlan uon pcsbåçc lnlgjbrn s÷fbkn, â blkbspjlsîvjf gcoprjjlkjr sju infnlåc pntrboclbnf. Jfj tnoiâo â usnkc gcoc uo `ntcr-ganvj ln kjtjroblnåçc kc vnfcr kj uon joprjsn. Jo ejrnf, qunlkc cs nvcs sçc onbcrjs kc quj cs pnssbvcs, bssc sbelbgn quj n joprjsn tjo uon pcsbåçc lnlgjbrn s÷fbkn. ]cr cutrc fnkc, qunlkc cs pnssbvcs sçc supjrbcrjs ncs nvcs, bssc blkbgn uon pcsbåçc lnlgjbrn `rngn j uon joprjsn gco vnfcr onbs inbxc. Gcoprjjlkjr c Infnlåc pntrboclbnf kj uon joprjsn pckj nhuknr cs prcprbjtîrbcs j/cu cs ejstcrjs n gclajgjr cs sjus pcltcs `crtjs j `rngcs j n kjsjlvcfvjr jstrntâebns nkjqunkns. Cisjrvnåçc8 blsbrn cs knkcs lns gâfufns ninbxc kcs gnijånfacs kns gcfulns j í kbrjbtn kcs gnijånfacs kns fblans gco gcojltîrbcs (trbéleufc vjrojfac lc gnltc supjrbcr kbrjbtc kn gâfufn). Lc gnijånfac kn fblan, â pcssïvjf jlgcltrnr gcojltîrbcs quj jxpfbgno qunbs pcs kj knkcs kjvjo sjr blsjrbkcs jo gnkn fblan. Jtnpns kn prjpnrnåçc8 Jtnpn >8 blsbrn c lcoj kn sun joprjsn j n kntn ln qunf tckcs cs vnfcrjs sçc kjgfnrnkcs lc gnijånfac kc rjfnt÷rbc.

Jtnpn 98 blsbrn n "Kntn kj blïgbc ntâ Kntn kj târoblc" lc `crontc KK/OO/NNNN lcs gnijånfacs KK/OO/NNNN gnijånfacs kj gcfuln kj ]jrïckc ntunf j kj ]jrïckc nltjrbcr. ]nrn citjr uon gcopnrnåçc ojfacr gco c ]jrïckc ntunf, c bltjrvnfc kc ]jrïckc nltjrbcr kjvj nirnlejr c ojsoc løojrc kj kbns kc ]jrïckc ntunf. Jo ejrnf, c pjrïckc nltjrbcr tjo n ojson kurnåçc, ons lc nlc nltjrbcr. Lc jltnltc, â pcssïvjf usnr qunfqujr bltjrvnfc kj tjopc ln gcopnrnåçc gco c ]jrïckc ntunf (pcr jxjopfc, c trbojstrj cu oès nltjrbcr).

Jtnpn 78 blsbrn cs vnfcrjs jo gnkn gâfufn kn gcfuln ]jrïckc ntunf, quj rjprjsjltn cs snfkcs kn sun joprjsn pnrn jssj pjrïckc.

Jtnpn ;8 blsbrn cs vnfcrjs jo gnkn gâfufn kn gcfuln ]jrïckc nltjrbcr, quj rjprjsjltn cs snfkcs kn sun joprjsn pnrn jssj pjrïckc. Cisjrvnåçc8 cs vnfcrjs ln gcfuln Nuojltc (kboblubåçc) sjrçc prjjlgabkcs nutcongnojltj gco vnfcrjs insjnkcs lns `÷roufns blgcrpcrnkns. Løojrcs ljenvcs rjprjsjltno uon kboblubåçc lc ]jrïckc ntunf jo rjfnåçc nc ]jrïckc nltjrbcr. Cs vnfcrjs lns fblans sjo gcojltîrbcs lc gnijånfac kn fblan tnoiâo prjjlgabkcs nutcongnojltj gco vnfcrjs insjnkcs lnssjrçc `÷roufns blgcrpcrnkns.

Cisjrvnåçc8 cs vnfcrjs kc [ctnf kj nvcs j kc [ctnf kj pnssbvcs j ]ntrboûlbc fïqubkc kjvjo sjr sjoprj beunbs. Wj jfjs `crjo kb`jrjltjs, n fblan Pjrbgnåçc kc infnlåc pntrboclbnf blkbgnrî uo jrrc (n gcfuln gco prcifjon sjrî kjstngnkn). Jtnpn :8 sj `crjo ljgjssîrbns fblans nkbgbclnbs pnrn ntjlkjr ís ljgjssbknkjs kn sun joprjsn, gfbquj jo uon gâfufn kn Gcfuln N (ninbxc kn fblan quj kjsjhn nkbgbclnr), gfbquj gco c ictçc kbrjbtc kc ocusj j, ln cpåçc Blsjrbr, sjfjgbclj Fblan bltjbrn j gfbquj jo CD (pnrn nkbgbclnr vîrbns fblans, rjpbtn jssj prcgjssc). Jo sjeubkn, gcpbj qunfqujr fblan jxbstjltj jxbstjltj pnrn ns fblans rjgâo-blsjrbkns. ]nrn bssc8 sjfjgbclj uon fblan bltjbrn hî jxbstjltj (gfbquj lc løojrc kn fblan í jsqujrkn kn Gcfuln N)4 gfbquj gco c ictçc kbrjbtc kc ocusj j sjfjgbclj Gcpbnr4 kjstnquj cs løojrcs kns fblans quj vcgè ngnicu kj nkbgbclnr4 gfbquj gco c ictçc kbrjbtc kc ocusj lcvnojltj lcvnojl tj j sjfjgbclj Gcfnr (gjrquj-sj kj quj c pcltjbrc kc ocusj jstî fcgnfbznkc lc bltjrvnfc rjnfånkc). Yjpbtn jssj prcgjssc gcl`croj ljgjssîrbc.

 

Infnlåc pntrboclbnf Joprjsn kj gclstruåçc Infnlåc pntrboclbnf :/>/9=>: ]jrïckc ntunf =>/=:/>: ntâ =>/=:/>0

]jrïckc nltjrbcr =>/=:/>; ntâ =>/=:/>:

Nuojltc (kboblubåçc) =>/=:/>: ntâ =>/=:/>0

N[BPCW Nvcs gbrgufnltjs8

Gnbxn Gnbxn pjqujln Gcltns n rjgjijr Jstcquj Kjspjsns pnens nltjgbpnknojltj Nkbnltnojltcs kj `ulgbclîrbcs Blvjsojltcs tjopcrîrbcs

[ctnf kj nvcs gbrgufnltjs

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9>,:=0.== 9==.== :,=>7.== 9=,115.== >,=21.== >==.== ;1,1=;.==

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9=,===.== 9==.== :,===.== 9 9> >,===.== >,>==.== ;5,7==.==

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>,:=0.== >7.== (>>7.==) (9.==) >==.== >,:=;.==

Nvcs bocibfbznkcs8 [jrrjlc ]râkbcs O÷vjbs j jqubpnojltcs Jqubpnojltc kj gcoputnkcr Pjïgufcs

>:=,===.== 0=,97:.== 91,555.== :,>2:.== 79,:>7.==

>:=,===.== 0=,97:.== 7=,555.== :,>2:.== 79,:>7.==

(9,===.==) -

 

(;7,>17.==) 977,:75.==

(;:,9=>.==) 977,:>2. 977,:>2.== ==

9,=>1.== >1.==

[ctnf kj cutrcs nvcs

 

;,>5>.== >,:==.== :17.== 0,9:;.==

;,>5>.== >,:==.== 0==.== 0,95>.==

(>5.==) (>5.==) -

[C[NF KJ N[BPCW

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911,:2:.==

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915,=2=.==

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>,:=:.==

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>1,975.== 5,:97.==

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>1,===.== 0,===.==

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975.== >,:97.==

Ojlcs8 kjprjgbnåçc nguoufnkn

[ctnf kj nvcs bocibfbznkcs Cutrcs nvcs8 Onrgns rjebstrnkns ]ntjltjs Kjp÷sbtcs kj sjeurnlån Cutrcs nvcs

 

]NWWBPCW ]nssbvcs gbrgufnltjs8 Gcltns n pnenr Gnrtújs kj grâkbtc joprjsnrbnbs Bopcstc scirj vjlkns n pnenr ]nssbvcs kn `cfan kj pnenojltc Cutrcs pnssbvcs ]nrg ]nrgjf jfn n gbrg gbrguf ufnl nltj tj kj kâib kâibtc tc kj fcle fclec c prnz prnzc c

[ctnf kj pnssbvcs gbrgufnltjs

 

>,=::.== 9,719.== 2;>.== >9,> >9,>>> >>.= .== = ;9,9;2.==

>,===.== 9,:==.== >,===.== >9 >9,> ,>>> >>.= .== = ;=,0>>.==

::.== (>>1.==) (:2.==) >,071.==

 

:=,>2:.== >;1,999.== (>,9 (>,9= ==.== =.==)) >25,9>5.==

;1,7=>.== >;0,97>.== (> (>,9 ,9= ==.== =.==)) >27,779.==

>,12;.== >,22>.== 7,11:.==

9= 9=,= ,=== ==.= .== = 9:,:7=.== (:,===.==)

9= 9=,= ,=== ==.= .== = 92,>92.== (:,===.==)

(7,:22.==) -

1,:22.== ;2,>92.==

2,=>1.== :7,>;5.==

(;>2.==) (;,=>1.==)

]nssbvcs kj fclec prnzc8 [ïtufcs n pnenr Abpctjgn n pnenr Ojlcs8 cs8 pnr nrggjfn jfn gbrg gbrgu ufnl fnltj kj kâibt btc c kj fcl fclec prn rnzzc

[ctnf kj pnssbvcs kj fclec prnzc ]N[YBOÛLBC FÏ^ZBKC Gnpb Gnpbtn tnff Wc Wcgb gbnf nf/] /]nt ntrb rboû oûlb lbc c fïqu fïqubk bkc c kc s÷ s÷gb gbc c Fugrcs nguoufnkcs blbgbnbs Kbvbkjlkcs pnecs/]r÷-fnicrj Fugrc fïqubkc (pjrkn)

]ntrboûlbc fïqubkc tctnf

 

[C [C[N [NFF KJ ]NWW ]NWWBPC BPCWW J ]N[Y ]N[YBO BOÛLB ÛLBC C FÏ FÏ^Z ^ZBK BKC C

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Pjrbgnåçc kc infnlåc pntrboclbnf

 

91 911,: 1,:2: 2:.== .== -

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91 915,= 5,=2=. 2=.== == -

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>,:=: >,:=:.== .==

 

KBGN8 n `cfan 9 (jxjopfc) tjo uo jxjopfc prjjlgabkc KBGN8 pnrn citjr onbs blstruåújs, pnssj c ocusj scirj cs tufcs kns gcfulns

Cisjrvnåújs scirj n prjpnrnåçc8 jstns bl`cronåújs pnrn gfbquj usnr gcoc rj`jrèlgbn Cisjrvnåçc8 boprbon pcstjrbcrojltj. ]nrn jxgfubr jstns blstruåújs, ln icrkn kjstn gnbxn kj tjxtc j prjssbclj n tjgfn KJFJ[J.

Cisjrvnåçc8 pnrn enrnlr quj uon joprjsn tjlan uon pcsbåçc lnlgjbrn s÷fbkn, â blkbspjlsîv blkbspjlsîvjf jf gcoprjjlkjr sju infnlåc pntrboclbnf. Jfj tnoiâo â usnkc gcoc uo `ntcr-ganvj ln kjtjroblnåçc kc vnfcr kj uon joprjsn. Jo ejrnf, qunlkc cs nvcs sçc onbcrjs kc quj cs pnssbvcs, bssc sbelbgn quj n joprjsn tjo uon pcsbåçc lnlgjbrn s÷fbkn. ]cr cutrc fnkc, qunlkc cs pnssbvcs sçc supjrbcrjs ncs nvcs, bssc blkbgn uon pcsbåçc lnlgjbrn `rngn j uon joprjsn gco vnfcr onbs inbxc. Gcoprjjlkjr c Infnlåc pntrboclbnf kj uon joprjsn pckj nhuknr cs prcprbjtîrbcs j/cu cs ejstcrjs n gclajgjr cs sjus pcltcs `crtjs j `rngcs j n kjsjlvcfvjr jstrntâebns nkjqunkns.

Cisjrvnåçc8 blsbrn cs knkcs lns gâfufns ninbxc kcs gnijånfacs kns gcfulns j í kbrjbtn kcs gnijånfacs kns fblans gco gcojltîrbcs (trbéleufc vjrojfac lc gnltc supjrbcr kbrjbtc kn gâfufn). Lc gnijånfac kn fblan, â pcssïvjf jlgcltrnr gcojltîrbcs quj jxpfbgno qunbs pcs kj knkcs kjvjo sjr blsjrbkcs jo gnkn fblan.

Jtnpns kn prjpnrnåçc8 Jtnpn >8 blsbrn c lcoj kn sun joprjsn j n kntn ln qunf tckcs cs vnfcrjs

sçc kjgfnrnkcs lc gnijånfac kc rjfnt÷rbc.

Jtnpn 98 blsbrn n "Kntn kj blïgbc ntâ Kntn kj târoblc" lc `crontc KK/OO/NNNN lcs gnijånfacs kj gcfuln kj ]jrïckc ntunf j kj ]jrïckc nltjrbcr. ]nrn citjr uon gcopnrnåçc ojfacr gco c ]jrïckc ntunf, c bltjrvnfc kc ]jrïckc nltjrbcr kjvj nirnlejr c ojsoc løojrc kj kbns kc ]jrïckc ntunf. Jo ejrnf, c pjrïckc nltjrbcr tjo n ojson kurnåçc, ons lc nlc nltjrbcr. Lc jltnltc, â pcssïvjf usnr qunfqujr bltjrvnfc kj tjopc ln gcopnrnåçc gco c ]jrïckc ntunf (pcr jxjopfc, c trbojstrj cu oès nltjrbcr). Jtnpn 78 blsbrn cs vnfcrjs jo gnkn gâfufn kn gcfuln ]jrïckc ntunf, quj rjprjsjltn cs snfkcs kn sun joprjsn pnrn jssj pjrïckc.

Jtnpn ;8 blsbrn cs vnfcrjs jo gnkn gâfufn kn gcfuln ]jrïckc nltjrbcr, quj rjprjsjltn cs snfkcs kn sun joprjsn pnrn jssj pjrïckc. Cisjrvnåçc8 cs vnfcrjs ln gcfuln Nuojltc (kboblubåçc) sjrçc prjjlgabkcs nutcongnojltj gco vnfcrjs insjnkcs lns `÷roufns blgcrpcrnkns. Løojrcs ljenvcs rjprjsjltno uon kboblubåçc lc ]jrïckc ntunflc jognijånfac rjfnåçc nckn]jrïckc nltjrbcr.sjrçc Cs vnfcrjs lns fblans sjo gcojltîrbcs fblan tnoiâo prjjlgabkcs nutcongnojltj gco vnfcrjs insjnkcs lns `÷roufns blgcrpcrnkns.

Cisjrvnåçc8 cs vnfcrjs kc [ctnf kj nvcs j kc [ctnf kj pnssbvcs j ]ntrboûlbc fïqubkc kjvjo sjr sjoprj beunbs. Wj jfjs `crjo kb`jrjltjs, n fblan Pjrbgnåçc kc infnlåc pntrboclbnf blkbgnrî uo jrrc (n gcfuln gco prcifjon sjrî kjstngnkn).

Jtnpn :8 sj `crjo ljgjssîrbns fblans nkbgbclnbs pnrn ntjlkjr ís ljgjssbknkjs kn sun joprjsn, gfbquj jo uon gâfufn kn Gcfuln N (ninbxc kn fblan quj kjsjhn nkbgbclnr), gfbquj gco c ictçc kbrjbtc kc ocusj j, ln cpåçc Blsjrbr, Blsjrbr, sjfjgbclj Fblan bltjbrn j gfbquj jo CD (pnrn nkbgbclnr vîrbns fblans, rjpbtn jssj prcgjssc). Jo sjeubkn, gcpbj qunfqujr fblan jxbstjltj jxbstjltj pnrn ns fblans rjgâo-blsjrbkns. ]nrn bssc8 sjfjgbclj uon fblan bltjbrn hî jxbstjltj (gfbquj (gfbquj lc løojrc kn fblan í jsqujrkn kn Gcfuln N)4 gfbquj gco c ictçc kbrjbtc kc ocusj j sjfjgbclj Gcpbnr4 kjstnquj cs løojrcs kns fblans quj vcgè ngnicu kj nkbgbclnr4 gfbquj gco c ictçc kbrjbtc kc ocusj lcvnojltj lcvnojlt j j sjfjgbclj Gcfnr (gjrquj-sj kj quj c pcltjbrc kc ocusj jstî fcgnfbznkc lc bltjrvnfc rjnfånkc). Yjpbtn jssj prcgjssc gcl`croj ljgjssîrbc.