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nome: Rafaela Pires da Silva RPA: 441805-0 Delta vende tudo p/ Ômega 50,000 a vista Ômega revende por 25,000 a vista
IRPJ 25% CMV 3,000
CSLL 9% Particip Delta em Ômega 90% DELTA DFC DELTA 31-Dec-00 31-Dec-01 EI 24,000 24,000 SI 0
Balanço Patrimonial Delta Ômega soma ajustes Consolid. Balanço Patrimonial Delta Ômega soma ajustes Consolid. ENT 50,000
Disponibilidades 60,000 60,000 60,000 Disponibilidades 50,000 35,000 85,000 85,000
Estoques 24,000 24,000 24,000 Estoques 0 47,000 47,000 -22,725 24,276 0 0
Investimentos 22,500 22,500 -22,500 0 RLP - IR / CS DIFERIDO 0 7,726 7,726 EF 0 SF 50,000 Investimentos 35,026 35,026 -35,026 0
ATIVO TOTAL 46,500 60,000 106,500 -22,500 84,000 ATIVO TOTAL 85,026 82,000 167,026 -50,024 117,002
Passivos circulantes 35,000 35,000 35,000 Passivos circulantes 0 35,000 35,000 35,000 IR / CS A RECOLHER 8,220 7,170 15,389 15,389 TRIBUTOS 1,825 913 2,738 2,738
Minoritarios 10% 2,500 2,500 Minoritarios 10% 0 3,892 3,892
Capital 46,500 25,000 71,500 -25,000 46,500 Capital 46,500 25,000 71,500 -25,000 46,500 Lucros Acumulados 28,481 13,918 42,399 -28,916 13,483
PASSIVO TOTAL 46,500 60,000 106,500 -22,500 84,000 PASSIVO TOTAL 85,026 82,000 167,026 -50,024 117,002 IR / CS
VENDA DE DELTA 50,000 DRE de 2001 Delta Ômega soma ajustes Consolid. ÔMEGA DCF ÔMEGA
PIS/ COFINS -1,825 Receitas 50,000 25,000 75,000 -50,000 25,000 EI 0 SI 60,000
CMV -24,000 PIS/ COFINS 3,65% -1,825 -913 -2,738 1,825 -913 COMPRA 50,000 3,000 ENT 25,000
LUCRO BRUTO 24,175 CMV -24,000 -3,000 -27,000 25,450 -1,550 SAIDA 50,000
MARGEM 48.35% LUCRO BRUTO 24,175 21,088 45,263 -22,725 22,538