DOEPE 23/02/2017 - Pág. 45 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 23 de fevereiro de 2017
Diário Oficial do Estado de Pernambuco - Poder Executivo
COMPANHIA ENERGÉTICA DE PERNAMBUCO S.A. - CNPJ nº 10.835.932/0001-08
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CVM nº 01436-2
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Ano XCIV • NÀ 38 - 45
Companhia Aberta
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1. INFORMAÇÕES GERAIS
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2. RESUMO DAS PRINCIPAIS PRÁTICAS CONTÁBEIS
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]DGRQDJHVWmRGD&RPSDQKLD2.2 - Base de apresentação: $VGHPRQVWUDo}HV¿QDQFHL
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VXEMHWLYRVTXHDIHWDPDDSOLFDomRGHSROtWLFDVFRQWiEHLVHRVYDORUHVUHSRUWDGRVGHDWLYRV
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GDVGHPRQVWUDo}HV¿QDQFHLUDVHVWmRGHVFULWDVDVHJXLU2.3 - Moeda de apresentação:
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DWXDOL]DomRGHVVHVDWLYRVHSDVVLYRVVmRUHFRQKHFLGRVFRPRUHFHLWDVRXGHVSHVDV¿QDQ
FHLUDVQRUHVXOWDGR,QVWUXPHQWRV¿QDQFHLURV $&RPSDQKLDFODVVL¿FDVHXVDWLYRVH
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PHQVXUDGRV SHOR FXVWR DPRUWL]DGR XWLOL]DQGR R PpWRGR GD WD[D HIHWLYD GH MXURV H[FHWR
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FODVVL¿FDGR FRPR SDVVLYRV ¿QDQFHLURV PHQVXUDGRV D YDORU MXVWR SRU PHLR GR UHVXOWDGR
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FRP R REMHWLYR GH SURWHomR XWLOL]DQGR D FRQWDELOL]DomR GH hedge (hedge accounting $
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H[HUFtFLR2.5 - Análise do valor de recuperação dos ativos: A Administração da Compa
QKLDUHYLVDDQXDOPHQWHRYDORUFRQWiELOOtTXLGRGRVVHXVDWLYRVFRPRREMHWLYRGHDYDOLDU
HYHQWRVRXPXGDQoDVQDVFLUFXQVWkQFLDVHFRQ{PLFDVRSHUDFLRQDLVRXWHFQROyJLFDVTXH
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GRVHPGHGH]HPEURGHHQmRIRLLGHQWL¿FDGDQHFHVVLGDGHGHUHFRQKHFL
PHQWRGHSHUGDSRUUHGXomRDRYDORUUHFXSHUiYHO2.6 - Ajuste a valor presente de ativos
e passivos: 2VDWLYRVHSDVVLYRVPRQHWiULRVGHORQJRSUD]RVmRDWXDOL]DGRVPRQHWDULD
PHQWHHSRUWDQWRHVWmRDMXVWDGRVSHORVHXYDORUSUHVHQWH2DMXVWHDYDORUSUHVHQWHGH
DWLYRVHSDVVLYRVPRQHWiULRVGHFXUWRSUD]RpFDOFXODGRHVRPHQWHUHJLVWUDGRVHFRQVLGH
UDGRUHOHYDQWHHPUHODomRjVGHPRQVWUDo}HVFRQWiEHLVWRPDGDVHPFRQMXQWR3DUD¿QVGH
UHJLVWUR H GHWHUPLQDomR GH UHOHYkQFLD R DMXVWH D YDORU SUHVHQWH p FDOFXODGR OHYDQGR HP
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LPSOtFLWDGRVUHVSHFWLYRVDWLYRVHSDVVLYRV&RPEDVHQDVDQiOLVHVHIHWXDGDVHQDPHOKRU
HVWLPDWLYDGDDGPLQLVWUDomR5HFODVVL¿FDo}HVGHVDOGRVFRPSDUDWLYRV A Adminis
WUDomR GD &RPSDQKLD DSyV UHDYDOLDomR GH GHWHUPLQDGRV WHPDV H REMHWLYDQGR D PHOKRU
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5HI
Ativo
Circulante
Despesas pagas antecipadamente
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
2XWURVDWLYRVFLUFXODQWHV
Total do ativo circulante
Não circulante
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
2XWURVDWLYRVQmRFLUFXODQWHV
Total do ativo não circulante
Total do Ativo
D
2015
ApreReclassentado VL¿FDo}HV
1.511.846
47.814
ReclasVL¿FDGR
1.559.660
(VVD QRUPD HVFODUHFH TXH D SURIXQGLGDGH GR PHUFDGR GH WtWXORV
SULYDGRVHPGLIHUHQWHVSDtVHVpDYDOLDGDFRPEDVHQDPRHGDHP
TXH p GHQRPLQDGD D REULJDomR HP YH] GH QR SDtV HP TXH HVWi
,$6 %HQHItFLRV
ORFDOL]DGD D REULJDomR 4XDQGR QmR H[LVWH PHUFDGR SURIXQGR
a Empregados
SDUD WtWXORV SULYDGRV GH DOWD TXDOLGDGH QHVVD PRHGD GHYHP VHU
9LJrQFLDDSDUWLUGH
XVDGDVWD[DVGHWtWXORVS~EOLFRV(VVDDOWHUDomRGHYHVHUDSOLFDGD
UHWURVSHFWLYDPHQWH SRUpP QmR WrP LPSDFWR VREUH D &RPSDQKLD
XPDYH]TXHHVWDMiXWLOL]DYDWD[DVGHWtWXORVS~EOLFRVFRPEDVHQD
PRHGDHPTXHpGHQRPLQDGDDVXDREULJDomR
3.2 Pronunciamentos contábeis emitidos recentemente e aplicáveis em períodos Fu turos: 2VSURQXQFLDPHQWRVDVHJXLUHQWUDUmRHPYLJRUSDUDSHUtRGRVDSyVDGDWDGHVWDV
'HPRQVWUDo}HV)LQDQFHLUDVHQmRIRUDPDGRWDGRVDQWHFLSDGDPHQWH
3.572.260
Pronunciamento
Objetivo
5.131.920
(P MXOKR GH R ,$6% HPLWLX D YHUVmR ¿QDO GD ,)56 ±
5HI
2015
,QVWUXPHQWRV )LQDQFHLURV TXH VXEVWLWXL D ,$6 ± ,QVWUXPHQWRV
ApreReclasReclas- ,)56 ,QVWUXPHQWRV )LQDQFHLURV 5HFRQKHFLPHQWR H 0HQVXUDomR H WRGDV DV YHUV}HV
Passivo
sentado VL¿FDo}HV
VL¿FDGR Financeiros
DQWHULRUHV GD ,)56 $ ,)56 UH~QH WRGRV RV WUrV DVSHFWRV GD
9LJrQFLDDSDUWLUGH
Circulante
FRQWDELOL]DomRGHLQVWUXPHQWRV¿QDQFHLURVGRSURMHWR FODVVL¿FDomR
Fornecedores
H PHQVXUDomR SHUGD SRU UHGXomR DR YDORU UHFXSHUiYHO H
(PSUpVWLPRVH¿QDQFLDPHQWRV
D
contabilização de hedge
,QVWUXPHQWRV¿QDQFHLURVGHULYDWLYRV
D
6XEVWLWXLU WRGDV DV DWXDLV H[LJrQFLDV SDUD UHFRQKHFLPHQWR GH
,)565HFHLWDV
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UHFHLWDVVHJXQGRDV,)56$GRomRUHWURVSHFWLYDLQWHJUDORXDGRomR
de contratos com
2XWURVSDVVLYRVFLUFXODQWHV
UHWURVSHFWLYDPRGL¿FDGDpH[LJLGDSDUDSHUtRGRVDQXDLVLQLFLDGRVD
FOLHQWHV 9LJrQFLD
Total do passivo circulante
1.695.254
47.814 1.743.068
SDUWLUGHGHMDQHLURVHQGRSHUPLWLGDDGRomRDQWHFLSDGD2
a partir de
Não circulante
REMHWLYRpIRUQHFHUSULQFtSLRVFODURVSDUDRUHFRQKHFLPHQWRGDUHFHLWDH
(PSUpVWLPRVH¿QDQFLDPHQWRV
D
VLPSOL¿FDURSURFHVVRGHHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDV
2XWURVSDVVLYRVQmRFLUFXODQWHV
(VWDEHOHFHU RV SULQFtSLRV WDQWR SDUD R FOLHQWH R ORFDWiULR H
Total do passivo não circulante
1.564.904
138.955 1.703.859
R IRUQHFHGRU ORFDGRU VREUH R IRUQHFLPHQWR GH LQIRUPDo}HV
Patrimônio Líquido
1.684.993
- 1.684.993
,)56
UHOHYDQWHVDFHUFDGDVORFDo}HVGHPDQHLUDTXHVHMDGHPRQVWUDGR
Total do passivo e patrimônio líquido
4.945.151
186.769 5.131.920
Arrendamento
QDV GHPRQVWUDo}HV ¿QDQFHLUDV GH IRUPD FODUD DV RSHUDo}HV GH
9LJrQFLDDSDUWLUGH
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DUUHQGDPHQWR PHUFDQWLO 3DUD DWLQJLU HVVH REMHWLYR R ORFDWiULR
5HI
2015
p REULJDGR D UHFRQKHFHU RV DWLYRV H SDVVLYRV UHVXOWDQWHV GH XP
Apresentado 5HFODVVL¿FDo}HV 5HFODVVL¿FDGR
FRQWUDWRGHDUUHQGDPHQWR
5HFHLWDOtTXLGD
E
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,$6
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EF
GHPRQVWUDo}HV ¿QDQFHLUDV DYDOLDUHP DV PXGDQoDV QRV SDVVLYRV
Demonstração de
'HVSHVDVFRPYHQGDV
E
GHFRUUHQWHV GH DWLYLGDGHV GH ¿QDQFLDPHQWR LQFOXLQGR WDQWR DV
ÀX[RVGHFDL[D±
Despesas gerais e
PXGDQoDVSURYHQLHQWHVGHÀX[RVGHFDL[DFRPRPXGDQoDVTXHQmR
$OWHUDo}HVj,$6
DGPLQLVWUDWLYDV
DIHWDP R FDL[D 1D DGRomR LQLFLDO GD DOWHUDomR DV HQWLGDGHV QmR
5HFHLWDV¿QDQFHLUDV
9LJrQFLDDSDUWLUGH VmR REULJDGDV D IRUQHFHU LQIRUPDo}HV FRPSDUDWLYDV UHODWLYDPHQWH
'HVSHVDV¿QDQFHLUDV
EF
DSHUtRGRVDQWHULRUHV
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
(VFODUHFHU TXH XPD HQWLGDGH GHYH FRQVLGHUDU VH D OHJLVODomR
Lucro líquido do exercício
71.097
71.097
¿VFDO UHVWULQJH DV IRQWHV GH OXFURV WULEXWiYHLV FRQWUD DV TXDLV
,$67ULEXWRV
2.7.3 'HPRQVWUDomRGRÀX[RGHFDL[DGRH[HUFtFLR¿QGRHPGHGH]HPEURGH
HOD SRGHUi ID]HU GHGXo}HV VREUH D UHYHUVmR GHVVD GLIHUHQoD
VREUHROXFUR
2015
WHPSRUiULD GHGXWtYHO $OpP GLVVR IRUQHFHP RULHQWDo}HV VREUH D
$OWHUDo}HVj,$6
Apresentado 5HFODVVL¿FDo}HV 5HFODVVL¿FDGR
IRUPDFRPRXPDHQWLGDGHGHYHGHWHUPLQDUOXFURVWULEXWiYHLVIXWXURV
9LJrQFLDDSDUWLUGH
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HH[SOLFDPDVFLUFXQVWkQFLDVHPTXHROXFURWULEXWiYHOSRGHLQFOXLUD
)OX[RGHFDL[DGDVDWLYLGDGHVGH
UHFXSHUDomRGHDOJXQVDWLYRVSRUYDORUHVPDLRUHVGRTXHVHXYDORU
LQYHVWLPHQWR
FRQWiELO
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