TJMG 24/03/2017 -Pág. 8 -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 ● 24/03/2017 ● Tribunal de Justiça do Estado de Minas Gerais

8 – sexta-feira, 24 de Março de 2017

Publicações de Terceiros e Editais de Comarcas Minas Gerais - Caderno 2

Celulose Nipo-Brasileira S.A. - CENIBRA
CNPJ: 42.278.796/0001-99
Notas Explicativas às Demonstrações Financeiras Individuais e Consolidadas
31 de dezembro de 2016 (Em milhares de reais, exceto quando indicado de outra forma)
19. Patrimônio líquido
a) &DSLWDOVRFLDO
2FDSLWDOVRFLDOVXEVFULWRHLQWHJUDOL]DGRHPGHGH]HPEURGHpFRPSRVWRSRUPLODo}HVVXEGLYLGLGRVHPPLODo}HV
RUGLQiULDVHPLODo}HVSUHIHUHQFLDLVFODVVHV$%&H'VHQGRTXHFDGDDomRWHPYDORUQRPLQDOGH5
2FDSLWDOGRDFLRQLVWDQmRUHVLGHQWHUHJLVWUDGRQR%DQFR&HQWUDOGR%UDVLOpGH86PLOH<PLO
$VDo}HVRUGLQiULDVWrPGLUHLWRDYRWR$VDo}HVSUHIHUHQFLDLVFRPH[FHomRGDFODVVH'WrPGLUHLWRUHVWULWRGHYRWR$VDo}HVSUHIHUHQFLDLVQmR
VmRUHVJDWiYHLVJR]DPGHSULRULGDGHQRUHHPEROVRGRFDSLWDOQRFDVRGHOLTXLGDomRGD&RPSDQKLDHWrPGLUHLWRDRGLYLGHQGRTXHIRUDVVHJXUDGR
jVDo}HVRUGLQiULDV
E 'LYLGHQGRVHMXURVVREUHFDSLWDOSUySULR
'HDFRUGRFRPRHVWDWXWRGD&RPSDQKLDDRVDFLRQLVWDVpDVVHJXUDGRXPGLYLGHQGRPtQLPRGHGROXFUROtTXLGRGHFDGDH[HUFtFLRFDOFXODGR
FRQIRUPHD/HLGDV6RFLHGDGHVSRU$o}HV2VMXURVVREUHRFDSLWDOSUySULRTXDQGRFDOFXODGRVHDSURSULDGRVVmRDWULEXtGRVDRGLYLGHQGRPtQLPR
REULJDWyULR
(PD$VVHPEOHLD*HUDO([WUDRUGLQiULDDSURYRXDGLVWULEXLomRGHMXURVVREUHRFDSLWDOSUySULRQRPRQWDQWHGH5DVHUHPSDJRVHP
GHGH]HPEURGHFRQIRUPH$*(GHGHQRYHPEURGHUHWL¿FDQGRDGDWDGHSDJDPHQWRGRVMXURVVREUHFDSLWDOSUySULR
(PGHPDUoRGHMXQKRGHVHWHPEURHGHGH]HPEURGHD$VVHPEOHLD*HUDO([WUDRUGLQiULDDSURYRXDGLVWULEXLomRGHMXURV
VREUHRFDSLWDOSUySULRQRPRQWDQWHGH555H5UHVSHFWLYDPHQWHDVHUHPSDJRVHPGHGH]HPEURGH
F 5HVHUYDVGHOXFURV
$UHVHUYDOHJDOpFRQVWLWXtGDPHGLDQWHDSURSULDomRGHGROXFUROtTXLGRGRH[HUFtFLR(PGHGH]HPEURGHDUHVHUYDHVWiFRQVWLWXtGD
DWpROLPLWHOHJDOGHGRFDSLWDOVRFLDO$UHVHUYDHVWDWXWiULDTXHFRUUHVSRQGHDROXFURUHPDQHVFHQWHDSyVDGHVWLQDomRSDUDUHVHUYDOHJDO
YLVDSULQFLSDOPHQWHDWHQGHUDRVSODQRVGHLQYHVWLPHQWRVSUHYLVWRVHPRUoDPHQWRGHFDSLWDOSURFHVVRVGHPRGHUQL]DomRHPDQXWHQomRGDVOLQKDV
GHSURGXomR
d) 5HVHUYDHVSHFLDO
$UHVHUYDHVSHFLDOUHIHUHVHDOXFURVDUHDOL]DUGHFRUUHQWHGRDMXVWHDRYDORUMXVWRGRDWLYRELROyJLFR
e) $MXVWHVGHDYDOLDomRSDWULPRQLDO
5HIHUHPVHjVYDULDo}HVFDPELDLVUHVXOWDQWHVGDFRQYHUVmRGREDODQoRSDWULPRQLDOHGRUHVXOWDGRGRH[HUFtFLRGHPRHGDIXQFLRQDO'yODUSDUD
PRHGDGHDSUHVHQWDomR
20. Dividendos e juros sobre capital próprio

Controladora e Consolidado
31/12/2016
31/12/2015
80.439
67.722
109.318

(67.722)
189.757


6DOGRLQLFLDO
3URYLVmRGHMXURVVREUHFDSLWDOSUySULR
3DJDPHQWRGHMXURVVREUHFDSLWDOSUySULRDRDFLRQLVWD

/XFUROtTXLGRGRH[HUFtFLR
-XURVVREUHFDSLWDOSUySULR
3RUFHQWDJHPVREUHROXFUROtTXLGRGRH[HUFtFLR
21. Receita
$FRQFLOLDomRHQWUHDUHFHLWDEUXWDHDUHFHLWDOtTXLGDGHYHQGDVpFRPRVHJXH
9HQGDVGHFHOXORVH
5HFHLWDEUXWD
'HGXo}HV
,PSRVWRVVREUHYHQGDV
'HYROXomRHDEDWLPHQWRV
5HFHLWDRSHUDFLRQDOOLTXLGD
0HUFDGRH[WHUQR
0HUFDGRLQWHUQR
5HFHLWDRSHUDFLRQDOOtTXLGD
22. Despesas por natureza

Controladora e Consolidado
31/12/2016
31/12/2015
490.845

124.935

25%

Controladora
31/12/2016
31/12/2015

Consolidado
31/12/2016
31/12/2015

1.865.297



1.927.851



(14.191)
1.851.106
1.805.086
46.020
1.851.106



1.928.900
1.849.899
79.001
1.928.900

(14.191)
(2.249)
1.911.411
1.865.391
46.020
1.911.411





79.001


Controladora
31/12/2016
31/12/2015

Consolidado
31/12/2016
31/12/2015

'HSUHFLDomRDPRUWL]DomRHH[DXVWmR
'HVSHVDVFRPEHQHItFLRVDHPSUHJDGRV
&XVWRVFRPPDWHULDLV
6HUYLoRVFRQWUDWDGRV
PLR
9DULDomRGRYDORUMXVWRGRDWLYRELROyJLFR
5HFHLWD HVWRUQR ,&06
2XWUDVUHFHLWDV
Outras despesas

(330.562)
(144.696)
(479.897)
(509.511)
(27.740)
198.718
(43.473)
7.869
(62.426)
(1.391.718)








16.066



(333.813)
(144.696)
(454.609)
(565.346)
(27.740)
198.718
(43.473)
20.028
(68.186)
(1.419.117)












&XVWRGRVSURGXWRVYHQGLGRV
'HVSHVDVFRPYHQGDV
'HVSHVDVJHUDLVHDGPLQLVWUDWLYDV
2XWUDVUHFHLWDV GHVSHVDV OtTXLGDV

(1.277.047)
(170.283)
(107.502)
163.114
(1.391.718)



(84.488)



(1.255.010)
(226.118)
(113.262)
175.273
(1.419.117)

(1.147.926)

(89.816)



5HVXOWDGR¿QDQFHLUR
5HFHLWDV¿QDQFHLUDV
*DQKRGHYDORUMXVWRGHGHULYDWLYRV
*DQKRUHDOL]DGRFRPGHULYDWLYR
$SOLFDo}HV¿QDQFHLUDVGHFXUWRSUD]R
2XWUDVUHFHLWDV¿QDQFHLUDV
'HVSHVDV¿QDQFHLUDV
&RQWUDWRFRP&UpGLWR6XLVVH 2SomRVREUHWD[DGHFkPELR  1RWD
(PSUpVWLPRVH¿QDQFLDPHQWRV
3HUGDGHYDORUMXVWRGHGHULYDWLYRV
2XWUDVGHVSHVDV¿QDQFHLUDV
9DULDo}HVFDPELDLVOtTXLGDV
9DULDo}HVFDPELDLVSDVVLYDV
9DULDo}HVFDPELDLVDWLYDV

Controladora
31/12/2016
31/12/2015

Consolidado
31/12/2016
31/12/2015

41.276
49.928
3.406
2.385
96.995





41.276
49.928
3.406
2.696
97.306



6.912

(11.800)
(4.788)
(38.959)
(2.511)
(58.058)

(10.067)

(412)


(11.800)
(4.788)
(38.959)
(2.729)
(58.276)

(10.067)




(90.395)
70.449
(19.946)
18.991

169.421


(29.716)

(91.516)
68.141
(23.375)
15.655

170.770




24. Planos de previdência e outros benefícios
3UHYLGrQFLDSULYDGD
3DUDIRUPDomRGDVUHVHUYDVWpFQLFDVFRUUHVSRQGHQWHVDRYDORUDWXDOGRVEHQHItFLRVFRQFHGLGRVHDFRQFHGHUUHODWLYRVDGLUHLWRVDGTXLULGRVSHORV
SDUWLFLSDQWHVVmRXWLOL]DGRVFiOFXORVHIHWXDGRVSRUDWXiULRLQGHSHQGHQWH'HVVDIRUPDHPGHGH]HPEURGHD&RPSDQKLDFRQWULEXLXFRP
RPRQWDQWHGH5 GHGH]HPEURGH5 SDUDHPFRQMXQWRFRPDFRQWULEXLomRGHVVHVEHQH¿FLiULRVDVVHJXUDUHPDFREHUWXUD
GRSODQRGHFXVWHLR7RGRVRVSDUWLFLSDQWHVDWLYRVHVWmRUHJLVWUDGRVQRSODQRGHFRQWULEXLomRGH¿QLGD
$ &RPSDQKLD SRVVXL DOJXQV SDUWLFLSDQWHV DVVLVWLGRV UHPDQHVFHQWHV GH SODQR GH EHQHItFLR GH¿QLGR TXH YHP DSUHVHQWDQGR VXSHUiYLW GHVGH R
H[HUFtFLRGH'HYLGRjLUUHOHYkQFLDGRVYDORUHVHQYROYLGRVD&RPSDQKLDQmRHVSHUDLPSDFWRVHPVXDVGHPRQVWUDo}HV¿QDQFHLUDV
6HJXURGHYLGD
$&RPSDQKLDRIHUHFHREHQHItFLRGHVHJXURGHYLGDSDUDWRGRVRVVHXVHPSUHJDGRVHPTXHRFXVWRpFRPSDUWLOKDGRVHQGRFXVWHDGRSHOD
&RPSDQKLDHRUHVWDQWHGHVFRQWDGRQDIROKDGHSDJDPHQWR$SUHVHQWDWDPEpPFREHUWXUDSDUDPRUWHQDWXUDODFLGHQWDOHLQYDOLGH]SHUPDQHQWH1R
H[HUFtFLR¿QGRHPGHGH]HPEURGHDVGHVSHVDVFRPVHJXURGHYLGDIRUDPGH5 GHGH]HPEURGH5 
3ODQRGHVD~GH
$DVVLVWrQFLDPpGLFDpRIHUHFLGDDRVHPSUHJDGRVGHDFRUGRFRPRVFULWpULRVGH¿QLGRVSHODSROtWLFDGD&RPSDQKLD$&RPSDQKLDGLVSRQLELOL]D
EHQHItFLRV GH VD~GH QD PRGDOLGDGH GH DXWRJHVWmR QDV iUHDV PpGLFD KRVSLWDODU RGRQWROyJLFD IDUPDFrXWLFD yWLFD H ODERUDWRULDO HP YiULRV
PXQLFtSLRVGHDEUDQJrQFLD$&RPSDQKLDDVVXPHFRPRFREHUWXUDXPUROGHSURFHGLPHQWRVTXHXOWUDSDVVDPDRH[LJLGRSHOD$JrQFLD1DFLRQDO
GH6D~GH6XSOHPHQWDU $16 UHHPEROVDQGRDLQGDQRPHVPRSHUFHQWXDOGDUHGHFRQYHQLDGDVHUYLoRVSUHVWDGRVSRULQVWLWXLo}HVRXSUR¿VVLRQDLV
QmRFRQYHQLDGRV
*HVWmRGHULVFR¿QDQFHLUR
)DWRUHVGHULVFR¿QDQFHLUR
$&RPSDQKLDSDUWLFLSDGHRSHUDo}HVHQYROYHQGRLQVWUXPHQWRV¿QDQFHLURVTXHVHGHVWLQDPDDWHQGHUjVQHFHVVLGDGHVSUySULDVQRVHQWLGRGH
UHGX]LUVXDH[SRVLomRDULVFRVGHPHUFDGRLQFOXLQGRULVFRGHPRHGDHGHWD[DVGHMXURVULVFRGHFUpGLWRHULVFRGHOLTXLGH]$DGPLQLVWUDomR
GHVVHVULVFRVpHIHWXDGDSRUPHLRGHSROtWLFDVGHFRQWUROHVHVWDEHOHFLPHQWRGHHVWUDWpJLDVGHRSHUDo}HVGHWHUPLQDomRGHOLPLWHVHRXWUDVWpFQLFDV
GHDFRPSDQKDPHQWRGDVSRVLo}HV
2VSULQFLSDLVIDWRUHVGHULVFRVLQHUHQWHVjVRSHUDo}HVGD&RPSDQKLDVmRH[SRVWRVDVHJXLU
a) 5LVFRGHPHUFDGR
([SRVLomRDULVFRVFDPELDLV
$&RPSDQKLDXWLOL]DHPSUpVWLPRVH¿QDQFLDPHQWRVGHORQJRSUD]RSDUD¿QDQFLDUVXDVRSHUDo}HVLQFOXLQGRRÀX[RGHFDL[DHR¿QDQFLDPHQWR
GHDTXLVLo}HVGHDWLYRVLPRELOL]DGRV$PDLRUSDUWHGRVHPSUpVWLPRVH¿QDQFLDPHQWRVGHORQJRSUD]RpYLQFXODGDDR'yODUQRUWHDPHULFDQR

OULVFRFDPELDOGHFRUUHQWHGHVVHVHPSUpVWLPRVH¿QDQFLDPHQWRVVmRSDUFLDOPHQWHUHGX]LGRVSHODVFRQWDVDUHFHEHUHSRUFDL[DHHTXLYDOHQWHVGH
FDL[DYLQFXODGRVDR'yODUQRUWHDPHULFDQR
2VXPiULRGRVYDORUHVYLQFXODGRVDR'yODUQRUWHDPHULFDQRpFRPRVHJXH
Controladora
Consolidado
31/12/2016
31/12/2015
31/12/2016
31/12/2015
'HSyVLWRVHPFRQWDVUHPXQHUDGDVH&'%
9.228

40.432

&RQWDVDUHFHEHU
428.456

218.695

,QVWUXPHQWRGHULYDWLYR RSo}HV


)RUQHFHGRUHV
(1.064)
(13.507)

(290.442)

(290.442)

(PSUpVWLPRVH¿QDQFLDPHQWRV
146.178
(92.809)
(44.822)

7RWDOGDH[SRVLomRFDPELDOOtTXLGD
([SRVLomRDULVFRVGHWD[DVGHMXURV
$ &RPSDQKLD HVWi H[SRVWD D WD[DV GH MXURV ÀXWXDQWHV SULQFLSDOPHQWH UHODFLRQDGDV jV YDULDo}HV GD /,%25 UHODWLYD DRV HPSUpVWLPRV H
¿QDQFLDPHQWRVGHQRPLQDGRVHP'yODUHVQRUWHDPHULFDQRV$WD[DGHMXURVQDVDSOLFDo}HV¿QDQFHLUDVpQDVXDPDLRULDYLQFXODGDjYDULDomR
do CDI.
a) 5LVFRGHFUpGLWR
,QVWUXPHQWRV ¿QDQFHLURV TXH SRWHQFLDOPHQWH VXMHLWDP D &RPSDQKLD D FRQFHQWUDo}HV GH ULVFR GH FUpGLWR FRQVLVWHP SULPDULDPHQWH FRQWDV
EDQFiULDVDSOLFDo}HV¿QDQFHLUDVHFRQWDVDUHFHEHU$&RPSDQKLDPDQWpPFRQWDVFRUUHQWHVEDQFiULDVHDSOLFDo}HV¿QDQFHLUDVFRPLQVWLWXLo}HV
¿QDQFHLUDVGHSULPHLUDOLQKD$VFRQWDVDUHFHEHUVmRVXEVWDQFLDOPHQWHFRPSDUWHVUHODFLRQDGDV
E 5LVFRGHOLTXLGH]
2GHSDUWDPHQWR¿QDQFHLURPRQLWRUDDVSUHYLV}HVFRQWtQXDVGHH[LJrQFLDVGHOLTXLGH]SDUDDVVHJXUDUTXHD&RPSDQKLDWHQKDFDL[DVX¿FLHQWHSDUD
DWHQGHUjVQHFHVVLGDGHVRSHUDFLRQDLV
25.2. Gestão de capital
2VREMHWLYRVGD&RPSDQKLDDRDGPLQLVWUDUVHXFDSLWDOVmRRVGHVDOYDJXDUGDUDFDSDFLGDGHGHFRQWLQXLGDGHYLVDQGRPD[LPL]DURUHWRUQRDRV
DFLRQLVWDVPDQWHQGRXPDHVWUXWXUDGHFDSLWDODFXVWRVDSURSULDGRVSDUDH[HFXomRGHSURMHWRVHVWUDWpJLFRVSDUDFDSLWDOGHJLURHSDUDDGPLQLVWUDU
RÀX[RGHFDL[DGDVYHQGDV RSHUDo}HVGHSUpSDJDPHQWRHDGLDQWDPHQWRVFDPELDLV 
25.3. Estimativa do valor justo
2VLQVWUXPHQWRV¿QDQFHLURVUHJLVWUDGRVQDVGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDJHUDOPHQWHVHDSUR[LPDPGRYDORUGHPHUFDGRGHYLGR
DRFXUWRSUD]RGHYHQFLPHQWRRXIUHTXHQWHJLURGHVVHVLQVWUXPHQWRV¿QDQFHLURV2YDORUGHPHUFDGRGDVREULJDo}HVHPPRHGDHVWUDQJHLUDp
VLPLODUDRVYDORUHVUHJLVWUDGRV
$HVWLPDWLYDGRYDORUGHPHUFDGRpHIHWXDGDHPXPPRPHQWRHVSHFt¿FREDVHDGDHPLQIRUPDo}HVGHPHUFDGRUHOHYDQWHVHLQIRUPDo}HVVREUHRV
LQVWUXPHQWRV¿QDQFHLURV(VWLPDWLYDVVmRVXEMHWLYDVHPVXDQDWXUH]DHHQYROYHPLQFHUWH]DVHTXHVW}HVGHMXOJDPHQWRSRUHVVDUD]mRQmRSRGHP
VHUGHWHUPLQDGDVFRPSUHFLVmR0XGDQoDVQHVVDVSRVLo}HVSRGHPDIHWDUVLJQL¿FDWLYDPHQWHDVHVWLPDWLYDV
(VWLPDWLYDGRYDORUMXVWRGRVDWLYRVHSDVVLYRVPHQVXUDGRVDRYDORUMXVWR
2VDWLYRVPHQVXUDGRVDRYDORUMXVWRHUHFRQKHFLGRVQREDODQoRSDWULPRQLDOVmRFODVVL¿FDGRVQRVQtYHLVGDKLHUDUTXLDGHPHQVXUDomRGRYDORU
MXVWR
$WDEHODDEDL[RFODVVL¿FDRVLQVWUXPHQWRV¿QDQFHLURVFRQWDELOL]DGRVDRYDORUMXVWRGHDFRUGRFRPRPpWRGRGHDYDOLDomR2VGLIHUHQWHVQtYHLV
IRUDPGH¿QLGRVFRPRVHJXH
‡3UHoRVFRWDGRV QmRDMXVWDGRV HPPHUFDGRVDWLYRVSDUDDWLYRVHSDVVLYRVLGrQWLFRV 1tYHO 
‡,QIRUPDo}HVDOpPGRVSUHoRVFRWDGRVLQFOXtGDVQR1tYHOTXHVmRREVHUYiYHLVSHORPHUFDGRSDUDRDWLYRRXSDVVLYRVHMDGLUHWDPHQWH RXVHMD
FRPRSUHoRV RXLQGLUHWDPHQWH RXVHMDGHULYDGRVGRVSUHoRV  1tYHO 
‡,QIRUPDo}HVSDUDRVDWLYRVRXSDVVLYRVTXHQmRVmREDVHDGDVHPGDGRVREVHUYiYHLVSHORPHUFDGR RXVHMDSUHPLVVDVQmRREVHUYiYHLV  1tYHO 
$V DYDOLDo}HV GRV YDORUHV MXVWRV GRV DWLYRV ELROyJLFRV HP  GH GH]HPEUR GH  IRUDP UHDOL]DGDV SHOD$GPLQLVWUDomR$ WDEHOD DEDL[R
UHSUHVHQWDRVDWLYRVPHQVXUDGRVSHORYDORUMXVWRHPGHGH]HPEURGHHGHGH]HPEURGH
Controladora
31/12/2016
31/12/2015
Nível 1
Nível 2
Nível 3
Nível 1
Nível 2
Nível 3
$WLYRV
$WLYRV¿QDQFHLURVDRYDORUMXVWRSRUPHLRGRUHVXOWDGR
$SOLFDo}HV¿QDQFHLUDV 1RWD
34.458
17.686
'HULYDWLYR 1RWD

1.494.728

$WLYRVELROyJLFRV 1RWD
34.458
1.494.728
17.686


7RWDOGRVDWLYRV

$WLYRV
$WLYRV¿QDQFHLURVDRYDORUMXVWRSRUPHLRGRUHVXOWDGR
$SOLFDo}HV¿QDQFHLUDV 1RWD
'HULYDWLYR 1RWD
$WLYRVELROyJLFRV 1RWD
7RWDOGRVDWLYRV

Nível 1
58.038
58.038

Consolidado

31/12/2016
Nível 2

Nível 3
-

31/12/2015
Nível 2

Nível 1

1.494.728
1.494.728







Nível 3



,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
2V GHULYDWLYRV VmR UHFRQKHFLGRV LQLFLDOPHQWH SHOR VHX YDORU QD GDWD TXH XP FRQWUDWR GH GHULYDWLYRV p FHOHEUDGR H VmR VXEVHTXHQWHPHQWH
PHQVXUDGRVDRMXVWRYDORUFRPDVDOWHUDo}HVLQFOXtGDVQDUXEULFD³'HVSHVDV¿QDQFHLUDV´QDGHPRQVWUDomRGRUHVXOWDGR
$&RPSDQKLDIH]XVRGHGHULYDWLYRVSDUD¿QVGHFREHUWXUDHQmRDSOLFDFRQWDELOLGDGHGHhedgeSDUDRVH[HUFtFLRVDSUHVHQWDGRV
(PGH]HPEURGHIRLFRQWUDWDGRRLQVWUXPHQWRGHULYDWLYR ³2So}HV)OH[tYHLVVREUHWD[DGH&kPELR´ SRUHVWUDWpJLDGHSURWHomRGHDWLYRV
2YDORUSURWHJLGRIRLGH86FRPDWD[DGHFkPELRWUDYDGDHPVHQGRRSo}HVQRYDORUPHQVDOGH862YHQFLPHQWR
GDRSHUDomRVHGHXHPGHGH]HPEURFRPRH[HUFtFLRGD~OWLPDRSomRFRQWUDWDGD
(PGHGH]HPEURGHIRLSDJRRYDORUGH5DMXVWDGRDRYDORUMXVWRGH5HPGHGH]HPEURGHDWtWXORGHSUrPLRGH
GHULYDWLYR'XUDQWHRH[HUFtFLRIRUDPUHJLVWUDGRVJDQKRV¿QDQFHLURVUHODWLYRVjVRSo}HVFRPGHULYDWLYRQRYDORUWRWDOGH5H5
GHGHVSHVDV¿QDQFHLUDVWRWDOL]DQGRXPJDQKROtTXLGRGH5FRPRHQFHUUDPHQWRGRFRQWUDWR
(PGHGH]HPEURGHQmRKiFRQWUDWRGHGHULYDWLYRVHPDEHUWR
,QVWUXPHQWRV¿QDQFHLURVSRUFDWHJRULD
Controladora
31/12/2016
31/12/2015
Valor
Valor
Valor
Valor
contábil
justo
contábil
justo
$WLYRV¿QDQFHLURV
$WLYRV¿QDQFHLURVDRYDORUMXVWRSRUPHLRGRUHVXOWDGR
$SOLFDo}HV¿QDQFHLUDV
34.458
34.458
17.686
17.686
'HULYDWLYRV


(PSUpVWLPRVHUHFHEtYHLV
'HSyVLWRVHPFRQWDVUHPXQHUDGDV
9.321
9.321


&RQWDVDUHFHEHU
433.485
433.485


3DVVLYRV¿QDQFHLURV
2XWURVSDVVLYRV¿QDQFHLURV
)RUQHFHGRUHV
122.160
122.160
98.649
98.649
(PSUpVWLPRVH¿QDQFLDPHQWRV
290.442
290.442


31/12/2016

$WLYRV¿QDQFHLURV
$WLYRV¿QDQFHLURVDRYDORUMXVWRSRUPHLRGRUHVXOWDGR
$SOLFDo}HV¿QDQFHLUDV
'HULYDWLYRV
(PSUpVWLPRVHUHFHEtYHLV
'HSyVLWRVHPFRQWDVUHPXQHUDGDV
&RQWDVDUHFHEHU
3DVVLYRV¿QDQFHLURV
2XWURVSDVVLYRV¿QDQFHLURV
)RUQHFHGRUHV
(PSUpVWLPRVH¿QDQFLDPHQWRV

Valor
contábil

Consolidado
Valor
justo

31/12/2015
Valor
Valor
contábil
justo

58.038
-

58.038
-







17.259
223.724

17.259
223.724







135.552
290.442

135.552
290.442







26. Cobertura de seguros
)DFHjQDWXUH]DGHVXDVDWLYLGDGHVD&RPSDQKLDDGRWDDSROtWLFDGHFRQWUDWDUFREHUWXUDGHVHJXURVHJXQGRDVGLIHUHQoDVFOiVVLFDVGRVULVFRV
LQGXVWULDLV &RPEDVHHPDQiOLVHVLVWHPiWLFDGHULVFRVFRQMXJDGDVFRPPRGHUQDVWpFQLFDVVHFXULWiULDVD&RPSDQKLDFRQWUDWDVHJXURXWLOL]DQGR
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27. Eventos subsequentes
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da CENIBRA.
Pagina 6/7