DOEPE 26/02/2015 - Pág. 27 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 26 de fevereiro de 2015
Diário Oficial do Estado de Pernambuco - Poder Executivo
COMPANHIA ENERGÉTICA DE PERNAMBUCO S.A. - CNPJ nº 10.835.932/0001-08
|
CVM nº 01436-2
(QHUJLD(OpWULFDQR$PELHQWH5HJXODGR&&($5QDPRGDOLGDGHSRUGLVSRQLELOLGDGHGHHQHUJLDHOpWULFDHQRUPDWL]DQGRRSURFHGLPHQWR
GD&kPDUDGH&RPHUFLDOL]DomRGH(QHUJLD(OpWULFD &&(( SDUDFRQWUDWDomRGHHPSUpVWLPRVMXQWRDEDQFRVD¿PGHREWHURVIXQGRV
QHFHVViULRV SDUD YLDELOL]DU RV SDJDPHQWRV jV HPSUHVDV GLVWULEXLGRUDV GR LQFUHPHQWR GH FXVWRV GH HQHUJLD DRV TXDLV DV PHVPDV
HVWLYHUDPH[SRVWDV2VUHFXUVRV&'( &217$$&5 HVWmRFRQWDELOL]DGRVQDUXEULFD³(QHUJLDFRPSUDGDSDUDUHYHQGD´FRPRUHGXWRU
GHFXVWRVGHHQHUJLDQRPRQWDQWHWRWDOGH5FRPSHQVDQGRSDUFLDOPHQWHRVLPSDFWRVGDDOWDGRVFXVWRVGHHQHUJLDVREUHRV
UHVXOWDGRVGD&RPSDQKLD
11. IMPOSTOS E CONTRIBUIÇÕES A RECUPERAR
Ref.
Circulante
,PSRVWRGHUHQGD,5
&RQWULEXLomRVRFLDOVREUHROXFUROtTXLGR&6//
,PSRVWRVREUHFLUFXODomRGHPHUFDGRULDV,&06
3URJUDPDGHLQWHJUDomRVRFLDO3,6
&RQWULEXLomRSDUDRILQDQFLDPHQWRGDVHJXULGDGHVRFLDO&2),16
,QVWLWXWRQDFLRQDOGHVHJXULGDGHVRFLDO,166
,PSRVWRVREUHVHUYLoRV,66
2014
D
D
E
F
F
2013
Não circulante
,PSRVWRVREUHFLUFXODomRGHPHUFDGRULDV,&06
E
7RWDO
D 2DWLYR GH,PSRVWRGHUHQGD ,5 HD&RQWULEXLomRVRFLDOVREUHROXFUROtTXLGR &6// DQWHFLSDGRV FRUUHVSRQGHP DRV PRQWDQWHV
UHFROKLGRVTXDQGRGDVDSXUDo}HVWULEXWiULDVPHQVDLVQRVWHUPRVGRDUWLJRGD/HL GHGHGH]HPEURGH DOpPGDV
DQWHFLSDo}HV GH DSOLFDo}HV ¿QDQFHLUDV UHWHQomR GH yUJmRV S~EOLFRV H UHWHQomR QD IRQWH UHIHUHQWH D VHUYLoRV SUHVWDGRV E ,&06
D UHFXSHUDU VREUH $WLYR 3HUPDQHQWH &,$3 GHFRUUHQWH GDV DTXLVLo}HV GH EHQV GHVWLQDGRV D SUHVWDomR GH VHUYLoRV GD &RPSDQKLD
UHJLVWUDGRFRPEDVHQD/HL&RPSOHPHQWDUQGHGHMXOKRGH F 23,6HD&2),16DUHFXSHUDUGHFRUUHQWHGRUHJLPHGH
DSXUDomRQmRFXPXODWLYRHVWDEHOHFLGRSHODV/HLVQosHUHVSHFWLYDPHQWHGDVUHWHQo}HVGHyUJmRVS~EOLFRVHDMXVWH
GRVFUpGLWRVSURYHQLHQWHVGHHQFDUJRVGHGHSUHFLDomRGHPiTXLQDVHHTXLSDPHQWRVHJDVWRVFRPPDWHULDLVDSOLFDGRVQDDWLYLGDGH
FRQIRUPHGLVSRVWRQR3DUHFHU65)%&RVLWQHGDFRQWDELOL]DomRGRVDWLYRVHSDVVLYRVVHWRULDLVFRQIRUPH2&3&
12. DESPESAS PAGAS ANTECIPADAMENTE
3UrPLRVHJXUR
352,1)$
9DOHWUDQVSRUWH
9DOHUHIHLomRDOLPHQWDomR
2XWURV
7RWDO
$WLYR&LUFXODQWH
2014
2013
2014
2013
13. SERVIÇOS EM CURSO
6HUYLoRSUySULR
6HUYLoRVSUHVWDGRVDWHUFHLURV
7UDQVIIDEULFUHSDURGHPDWHULDV
7RWDO
$V2UGHQVGH6HUYLoRHP&XUVRUHSUHVHQWDXPSURFHVVRGHUHJLVWURDFRPSDQKDPHQWRHFRQWUROHGHYDORUHVTXHVHUiXWLOL]DGRSDUD
DSXUDomRGHFXVWRVUHIHUHQWHVDRVVHUYLoRVH[HFXWDGRVSDUDWHUFHLURVRXSDUDDSUySULDFRQFHVVLRQiULDHSHUPLVVLRQiULD4XDQGRGD
FRQFOXVmRGRVVHUYLoRVHVVHVFXVWRVVHUmRWUDQVIHULGRVSDUDRXWUDVFRQWDVSDWULPRQLDLVHRXGHUHVXOWDGRDGHSHQGHUGDQDWXUH]DGR
VHUYLoR2VYDORUHVUHFHELGRVDWtWXORGHDGLDQWDPHQWRSDUDH[HFXomRGHVVHVVHUYLoRVWpFQLFRVHVWmRFRQWDELOL]DGRVDFUpGLWRGDFRQWD
GH$GLDQWDPHQWRV5HFHELGRV YLGHQRWD
14. ATIVOS E PASSIVOS FINANCEIROS SETORIAIS
(PGHGH]HPEURGHIRUDPUHFRQKHFLGRVRVVHJXLQWHVDWLYRVHSDVVLYRV¿QDQFHLURVVHWRULDLV
2014
Ativo
Ref
&9$H1HXWUDOLGDGH
(QHUJLD
(QFDUJRGH6HUYLoRGR6LVWHPD(66
1HXWUDOLGDGHGRVHQFDUJRVVHWRULDLV
6REUHFRQWUDWDomR
2XWUDV&9$V
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(QHUJLD(OHWURQXFOHDU
([SRVLomR)LQDQFHLUD
2XWURVFRPSRQHQWHVILQDQFHLURV
Circulante
Passivo (-)
Não
Circulante
Circulante
Não
Circulante
Ativo
Total Líquido
D
-
-
-
-
6HJXHFRPSRVLomRGRVDWLYRVHSDVVLYRVSRUËQGLFHGR5HDMXVWH7DULIiULR,57
E
2014
Ref
&9$H1HXWUDOLGDGH
IRT 2015
IRT Anos Anteriores
Total
|
27
Companhia Aberta
15. OUTROS ATIVOS
Ref.
2014
2013
$GLDQWDPHQWRVDHPSUHJDGRV
$GLDQWDPHQWRVDIRUQHFHGRUHV
6HUYLoRVSUHVWDGRVDWHUFHLURV
$OLHQDo}HVHPFXUVR
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D
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8VRP~WXRGHSRVWHV
440
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E
2XWURVFUpGLWRVDUHFHEHU
7RWDO
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1mRFLUFXODQWH
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UHDOL]RXDFRPSHQVDomRGHRItFLRGHGpELWRVSHQGHQWHVGHIRUPDLQGHYLGD)RLDSUHVHQWDGDLQFRQIRUPLGDGHFRPDFRPSHQVDomRGHWDLV
GpELWRVHVHUiUHDOL]DGDQRYDDQiOLVHSHOD5)%$SyVQRYRGHVSDFKRRFUpGLWRSRGHUiVHUFRPSHQVDGR E 6XEYHQomR&&&)HUQDQGR
GH1RURQKD7UDWDVHGHUHHPEROVRGR,&06GR3,63$6(3H&2),16SHOD&RQWDGH&RQVXPRGH&RPEXVWtYHLV&&&
16. IMPOSTOS E CONTRIBUIÇÕES DIFERIDOS
$FRPSRVLomRGRVLPSRVWRVHFRQWULEXLo}HVGLIHULGRVpDVHJXLQWH
Ref.
2014
2013
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
,
'LIHULGRDWLYR
'LIHULGRSDVVLYR
%HQHItFLRILVFDOGRiJLRHUHYHUVmR30,3/
,,
7RWDO
, Imposto de renda e contribuição social diferido: $ &RPSDQKLD UHJLVWURX RV WULEXWRV H FRQWULEXLo}HV VRFLDLV GLIHULGRV VREUH DV
GLIHUHQoDV WHPSRUiULDV FXMRV HIHLWRV ¿QDQFHLURV GHVVHV WULEXWRV H FRQWULEXLo}HV RFRUUHUmR QR PRPHQWR GD UHDOL]DomR 2 LPSRVWR GH
UHQGDpFDOFXODGRjDOtTXRWDGHFRQVLGHUDQGRRDGLFLRQDOGHHDFRQWULEXLomRVRFLDOHVWiFRQVWLWXtGDDDOtTXRWDGH 1R
TXDGURDVHJXLUHVWmRGHPRQVWUDGRVRVWULEXWRVHFRQWULEXLo}HVVRFLDLVGLIHULGRVSHOROtTXLGRFRQIRUPH&3&
Ativo
2014
2013
Base de cálculo
Tributo diferido
Base de cálculo
Tributo diferido
,PSRVWRGHUHQGD
3UHMXt]RVILVFDLV
'LIHUHQoDVWHPSRUiULDV
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7RWDO
$EDVHGHFiOFXORGDVGLIHUHQoDVWHPSRUiULDVpFRPSRVWDFRPRVHJXH
2014
2013
Ativo
IR
CSLL
IR
CSLL
3URYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD
3URYLVmRSDUDSDVVLYRDWXDULDO
3URYLVmRSDUDGHPLVVmRYROXQWiULD
3URYLVmRFRQWHQFLRVR
3URYLVmR3/5
3UHMXt]R¿VFDO
,QFHQWLYR¿VFDO6XGHQH
'LUHLWRGHXVRGDFRQFHVVmRUHFHLWDGHXOWUDSDVVDJHP
$MXVWHV577
9DORUMXVWRGHGHULYDWLYRV¿QDQFHLURV
$WLYRV¿QDQFHLURVVHWRULDLV
(QFHUUDPHQWRGHRUGHPGHVHUYLoR
2XWURVDMXVWHVGH577
2XWURV
7RWDO$WLYR
Passivo (-)
$MXVWHV577
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RYDORUMXVWRQDDGRomRLQLFLDO
&DSLWDOL]DomR DPRUWL]DomR GHMXURVGHDFRUGRFRPR,)56
3DVVLYRV¿QDQFHLURVVHWRULDLV
&XVWRGHFDSWDomR
7RWDO3DVVLYR
7RWDO/tTXLGR
(VWXGRVWpFQLFRVGHYLDELOLGDGHDSURYDGRVSHOR&RQVHOKRGH$GPLQLVWUDomRHDSUHFLDGRVSHOR&RQVHOKR)LVFDOGD&RPSDQKLDLQGLFDP
DSOHQDUHFXSHUDomRGRVYDORUHVGHLPSRVWRVGLIHULGRVUHFRQKHFLGRVHFRUUHVSRQGHPjVPHOKRUHVHVWLPDWLYDVGDDGPLQLVWUDomRVREUHD
HYROXomRIXWXUDGD&RPSDQKLDHGRPHUFDGRHPTXHDPHVPDRSHUDFRQIRUPH,QVWUXomR&90Q$H[SHFWDWLYDGHUHDOL]DomR
GHFUpGLWRV¿VFDLVDWLYRVHVWiGHPRQVWUDGDDVHJXLU
Ativo
D
1HXWUDOLGDGHGRVHQFDUJRVVHWRULDLV
6REUHFRQWUDWDomR
(QHUJLD
(QFDUJRGH6HUYLoRGR6LVWHPD(66
2XWUDV&9$V
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E
(QHUJLD(OHWURQXFOHDU
-
([SRVLomR)LQDQFHLUD
-
2XWURVFRPSRQHQWHVILQDQFHLURV
D &9$HQHXWUDOLGDGH • 1HXWUDOLGDGHGRVHQFDUJRVVHWRULDLV 5HIHUHVHjQHXWUDOLGDGHGRVHQFDUJRVVHWRULDLVQDWDULIDDSXUDQGRDV
GLIHUHQoDVPHQVDLVHQWUHRVYDORUHVIDWXUDGRVHRVYDORUHVFRQWHPSODGRVQDWDULID• 6REUHFRQWUDWDomR 2'HFUHWRQ GHGH
PDUoRGHDOWHUDR'HFUHWRQGHGHMXOKRGHHPVHXDUWGHWHUPLQDTXHQRUHSDVVHGRVFXVWRVGHDTXLVLomRGH
HQHUJLDHOpWULFDjVWDULIDVGRVFRQVXPLGRUHV¿QDLVD$1((/GHYHUiFRQVLGHUDUDWp FHQWRHFLQFRSRUFHQWR GRPRQWDQWHWRWDOGH
HQHUJLDHOpWULFDFRQWUDWDGDHPUHODomRjFDUJDDQXDOGHIRUQHFLPHQWRGRDJHQWHGHGLVWULEXLomR(VWHUHSDVVHIRLUHJXODPHQWDGRSHOD
5HVROXomR$1((/QGHGHPDUoRGH$VGLVWULEXLGRUDVGHHQHUJLDHOpWULFDVmRREULJDGDVDJDUDQWLUGRVHXPHUFDGR
GHHQHUJLDSRUPHLRGHFRQWUDWRVDSURYDGRVUHJLVWUDGRVHKRPRORJDGRVSHOD$1((/WHQGRWDPEpPDJDUDQWLDGRUHSDVVHjVWDULIDV
GRVFXVWRVRXUHFHLWDVGHFRUUHQWHVGDVVREUDVHGp¿FLWVGHHQHUJLDHOpWULFDOLPLWDGRVHPGRUHTXLVLWRGHFDUJD E &RPSRQHQWHV
¿QDQFHLURV6XEVtGLRV • 'HVFRQWRV7DULID,UULJDomRH$TLFXOWXUD $5HVROXomR1RUPDWLYDQGH GHMDQHLURGHHVWDEHOHFHRV
SURFHGLPHQWRVSDUDDSOLFDomRGHGHVFRQWRVHVSHFLDLVQDWDULIDGHIRUQHFLPHQWRUHODWLYDDRFRQVXPRGHHQHUJLDHOpWULFDGDVDWLYLGDGHV
GH LUULJDomR H DTLFXOWXUD H FRQ¿JXUD R GLUHLWR GD FRQFHVVLRQiULD D VHU FRPSHQVDGR SHOR YDORU ¿QDQFHLUR UHVXOWDQWH GRV GHVFRQWRV
HVWDEHOHFLGRV QR SULPHLUR UHDMXVWH RX UHYLVmR WDULIiULD DSyV D FRUUHVSRQGHQWH DSXUDomR (VVD FODVVH SDVVRX D VHU VXEVLGLDGD YLD
&'(FRQIRUPH'HFUHWR GHGHMDQHLURGH• 6XEVtGLREDL[DUHQGD 2*RYHUQR)HGHUDOSRUPHLRGDV/HLVQV
GHGHMDQHLURGHHGHGHDEULOGHGHWHUPLQRXDDSOLFDomRGDWDULIDVRFLDOGHEDL[DUHQGDFRPD¿QDOLGDGHGH
FRQWULEXLUSDUDDPRGLFLGDGHGDWDULIDGHIRUQHFLPHQWRGHHQHUJLDHOpWULFDDRVFRQVXPLGRUHV¿QDLVLQWHJUDQWHVGDVXEFODVVHUHVLGHQFLDO
EDL[DUHQGD• 3URJUDPD6RFLDO/X]SDUD7RGRV $5HVROXomR1RUPDWLYD$1((/Q GHGHGH]HPEURGHHVWDEHOHFHXD
PHWRGRORJLDDSOLFiYHOHRVSURFHGLPHQWRVGHUHSDVVHWDULIiULRGRVGp¿FLWVLQFRUULGRVSHODVFRQFHVVLRQiULDVGHHQHUJLDHOpWULFDHPIXQomR
GDH[HFXomRGR3URJUDPD/X]3DUD7RGRV• 2XWURV&RPSRQHQWHV)LQDQFHLURV 5HIHUHVHSULQFLSDOPHQWHjH[SRVLomR&&($5JDUDQWLDV
¿QDQFHLUDVGHOHLOmRSDUFHODGHDMXVWHFRQH[mRHUHGHEiVLFDHFRQFDWHQDomR&86'V$PRYLPHQWDomRGRVVDOGRVGHDWLYRVHSDVVLYRV
HVWiGHPRQVWUDGDDVHJXLU
2014
Ativo
&RQVWLWXLomR
$PRUWL]DomR
5HPXQHUDomRILQDQFHLUDVHWRULDO
6DOGRHPGHGH]HPEURGH
7RWDO
&RPRDEDVHWULEXWiYHOGR,5HGD&6//GHFRUUHQmRDSHQDVGROXFURTXHSRGHVHUJHUDGRPDVWDPEpPGDH[LVWrQFLDGHUHFHLWDV
QmRWULEXWiYHLVGHVSHVDVQmRGHGXWtYHLVLQFHQWLYRV¿VFDLVHRXWUDVYDULiYHLVQmRH[LVWHXPDFRUUHODomRLPHGLDWDHQWUHROXFUROtTXLGR
GD&RPSDQKLDHRUHVXOWDGRGH,5H&6//3RUWDQWRDH[SHFWDWLYDGDXWLOL]DomRGRVFUpGLWRV¿VFDLVQmRGHYHVHUWRPDGDFRPR~QLFR
LQGLFDWLYRGHUHVXOWDGRVIXWXURVGD&RPSDQKLD$VHJXLUpDSUHVHQWDGDUHFRQFLOLDomRGD UHFHLWD GHVSHVDGRVWULEXWRVVREUHDUHQGD
GLYXOJDGRVHRVPRQWDQWHVFDOFXODGRVSHODDSOLFDomRGDVDOtTXRWDVR¿FLDLVHPGHGH]HPEURGHH
2014
2013
Ref.
IR
CSLL
IR
CSLL
/XFURFRQWiELODQWHVGRLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
$PRUWL]DomRGRiJLRHUHYHUVmRGD30,3/
$MXVWHVGHFRUUHQWHVGR577
D
-XURVVREUHFDSLWDOSUySULR
/XFURDQWHVGRLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDODSyVDMXVWH
$OtTXRWDGRLPSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOjVDOtTXRWDVGDOHJLVODomR
$MXVWHVDROXFUROtTXLGRTXHDIHWDPRUHVXOWDGRILVFDOGRSHUtRGR
$GLo}HV
&RQWULEXLo}HVHGRDo}HV
0XOWDVLQGHGXWtYHLV
'HSUHFLDomRYHtFXORVH[HFXWLYRV
([FHVVRGHVSHVDVSUHYLGHQFLiULDV
3DUWLFLSDomRQRUHVXOWDGR
2XWUDVDGLo}HV
114
([FOXV}HV
5HYHUVmRGDSURYLVmRGRiJLR
,QFHQWLYRILVFDO68'(1(
,QFHQWLYRVDXGLRYLVXDOURXDQHWH3$7
2XWUDVH[FOXV}HV
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOQRSHUtRGR
3UHMXt]RILVFDOHEDVHQHJDWLYDGHFRQWULEXLomRVRFLDOJHUDGR FRPSHQVDGR
'LIHULGRGHGLIHUHQoDWHPSRUiULDGH577
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDOQRUHVXOWDGR