IBERSOL | Relatório e Contas 2019

Certificação legal das contas e relatório de auditoria $GRomR GD QRUPD ,)56 9HU QRWDV D H GDV 3ULQFLSDLV SROtWLFDV FRQWDELOtVWLFDV QRWD I GDV (VWLPDWLYDV FRQWDELOtVWLFDV LPSRUWDQWHV H MXOJDPHQWRV H QRWDV H GR $QH[R jV GHPRQVWUDo}HV ILQDQFHLUDV FRQVROLGDGDV 2 5LVFR $ QRVVD UHVSRVWD DR ULVFR LGHQWLILFDGR 2 *UXSR ,EHUVRO DGRWRX D ,)56 FRP UHIHUrQFLD D GH MDQHLUR GH GH IRUPD UHWURVSHWLYD FRP R HIHLWR FXPXODWLYR GD DSOLFDomR LQLFLDO UHFRQKHFLGR D HVVD GDWD WHQGR HVWD DOWHUDomR GH SROtWLFD FRQWDELOtVWLFD WLGR XP LPSDFWR UHOHYDQWH QD GHPRQVWUDomR FRQVROLGDGD GD SRVLomR ILQDQFHLUD H QRV UHVXOWDGRV GR H[HUFtFLR GR *UXSR ,EHUVRO &RP UHIHUrQFLD D GH GH]HPEUR GH D GHPRQVWUDomR FRQVROLGDGD GD SRVLomR ILQDQFHLUD LQFOXL GLUHLWRV GH XVR QR YDORU GH HXURV H UHVSRQVDELOLGDGHV FRP ORFDo}HV FRUUHQWHV H QmR FRUUHQWHV QR YDORU GH HXURV H HXURV UHVSHWLYDPHQWH $ DGRomR GD ,)56 p FRQVLGHUDGD XPD PDWpULD UHOHYDQWH GH DXGLWRULD GHYLGR DR HOHYDGR Q~PHUR GH FRQWUDWRV GH ORFDomR GR JUXSR j PDWHULDOLGDGH GRV YDORUHV HQYROYLGRV H j FRPSOH[LGDGH H MXOJDPHQWRV DVVRFLDGRV j PHQVXUDomR GRV DFWLYRV VRE GLUHLWRV GH XVR H GRV SDVVLYRV SRU ORFDomR 2V SULQFLSDLV MXOJDPHQWRV HIHWXDGRV UHVSHLWDP DRV SUD]RV GH ORFDomR DR H[HUFtFLR GH RSo}HV GH UHVFLVmR RX UHQRYDomR H j GHILQLomR GD WD[D GH GHVFRQWR D XWLOL]DU 2V QRVVRV SURFHGLPHQWRV GH DXGLWRULD LQFOXtUDP HQWUH RXWURV DVSHWRV ƒ DYDOLDomR GD DGHTXDomR GDV SROtWLFDV FRQWDELOtVWLFDV DGRWDGDV DWHQGHQGR DRV UHTXLVLWRV H H[SHGLHQWHV SUiWLFRV SUHYLVWRV D QRUPD ƒ DQiOLVH GR SURFHVVR GHVHQKDGR SHOD JHVWmR SDUD LGHQWLILFDomR GRV FRQWUDWRV DEUDQJLGRV SHOD QRUPD WHVWDQGR R GHVHQKR H HILFiFLD RSHUDFLRQDO GRV FRQWURORV LPSOHPHQWDGRV SHOR *UXSR ƒ UHDOL]DomR GH SURFHGLPHQWRV SDUD DIHULU VREUH D SOHQLWXGH GRV FRQWUDWRV FRQVLGHUDGRV ƒ DQiOLVH GH XPD DPRVWUD GH FRQWUDWRV SDUD YDOLGDomR GDV FOiXVXODV FRQWUDWXDLV TXH VXSRUWDP R UHFRQKHFLPHQWR GRV UHVSHFWLYRV GLUHLWRV GH XVR H SDVVLYRV GH ORFDomR ƒ LQGDJDo}HV DR &RQVHOKR GH $GPLQLVWUDomR VREUH DV HVWLPDWLYDV H MXOJDPHQWRV VLJQLILFDWLYRV DYDOLDomR GD UD]RDELOLGDGH GRV PHVPRV H H[HFXomR GH DQiOLVHV GH VHQVLELOLGDGH DRV SUHVVXSRVWRV PDLV UHOHYDQWHV ƒ UHFiOFXOR GR GLUHLWR GH XVR H UHVSRQVDELOLGDGHV FRP ORFDo}HV HP GH MDQHLUR GH H GH GH]HPEUR GH SDUD D WRWDOLGDGH GRV FRQWUDWRV ƒ UHYLVmR GDV GLYXOJDo}HV HIHWXDGDV GH DFRUGR FRP R UHIHUHQFLDO FRQWDELOtVWLFR DSOLFiYHO 292

RkJQdWJsaXNoZXIy NDkzNTY=