DOEPE 15/02/2019 - Pág. 28 - Poder Executivo - Diário Oficial do Estado de Pernambuco
28 - Ano XCVI • NÀ 33
Diário Oficial do Estado de Pernambuco - Poder Executivo
COMPANHIA ENERGÉTICA DE PERNAMBUCO S.A. - CELPE
I
CNPJ nº 10.835.932/0001-08
|
CVM nº 01436-2
|
Recife, 15 de fevereiro de 2019
Companhia Aberta
DEMONSTRAÇÃO DO VALOR ADICIONADO EXERCÍCIOS FINDOS EM 31 DE DEZEMBRO DE 2018 E 2017 (Em milhares de reais)
2018
2018
2017
5HFODVVL¿FDGR
Administradores
7UDQVIHUrQFLDSDUDRUGHQV
2XWURV
7.832.361 Subtotal
Impostos, taxas e contribuições
,166
,&06
3,6&2),16
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
(4.932.078)
(4.685.999)
2EULJDo}HVLQWUDVHWRULDLV
3.403.276
3.146.362
2XWURV
Subtotal
3.167.592
2.936.557
Remuneração de capitais de terceiros
-XURVHYDULDo}HVPRQHWiULDVHFDPELDLV
Aluguéis
4.311.944
3.307.293 Subtotal
Remuneração de capitais próprios
-XURVVREUHFDSLWDOSUySULR
'LYLGHQGRVDGLFLRQDLVSURSRVWRV
5HVHUYDGH,QFHQWLYR)LVFDO68'(1(
Absorção de reserva de lucros
$GRomR,QLFLDO&3&,)56
Subtotal
Valor adicionado distribuído
9DORUEUXWRQmRGHGX]LGRVGRVFUpGLWRVGH3,6&2),16
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HV¿QDQFHLUDV
Receitas
9HQGDVEUXWDVGHHQHUJLDVHUYLoRVHRXWURV
Provisão para perdas esperadas de créditos de liquidação duvidosa
8.335.354
Insumos adquiridos de terceiros
Energia elétrica comprada para revenda
(QFDUJRVGHXVRGDUHGHEiVLFDGHWUDQVPLVVmR
0DWpULDVSULPDVFRQVXPLGDV
0DWHULDLVVHUYLoRVGHWHUFHLURVHRXWURV
Valor adicionado bruto
Amortização
Valor adicionado líquido
9DORUDGLFLRQDGRUHFHELGRHPWUDQVIHUrQFLD
5HFHLWDV¿QDQFHLUDV
Valor adicionado total a distribuir
Distribuição do valor adicionado
Pessoal
Remunerações
(QFDUJRVVRFLDLV H[FHWR,166
$X[tOLRDOLPHQWDomR
3UHYLGrQFLDSULYDGDHRXWURVEHQHItFLRV
'HVSHVDVFRPGHVOLJDPHQWR
)pULDVHVDOiULR
3ODQRGHVD~GH
Participação no resultado
222.252
2017
5HFODVVL¿FDGR
265.657
2.551.034
2.329.494
1.426.754
655.747
111.904
4.311.944
56.395
3.307.293
NOTAS EXPLICATIVAS ÀS DEMONSTRAÇÕES FINANCEIRAS 31 DE DEZEMBRO DE 2018 (Em milhares de reais)
1. CONTEXTO OPERACIONAL
$&RPSDQKLD(QHUJpWLFDGH3HUQDPEXFR±&HOSHFRQFHVVLRQiULDGHVHUYLoRS~EOLFRGH
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SHOD1HRHQHUJLD6$ ³1(2(1(5*,$´ 6XDVDWLYLGDGHVVmRUHJXODPHQWDGDVH¿VFDOL]DGDVSHOD$JrQFLD1DFLRQDOGH(QHUJLD(OpWULFD±$1((/HFRPSUHHQGHPSURMHWDUFRQVWUXLU
HH[SORUDURVVLVWHPDVGHVXEWUDQVPLVVmRWUDQVIRUPDomRGLVWULEXLomRHFRPHUFLDOL]DomR
de energia, bem como a geração de energia elétrica em sistema isolado, e atividades associadas ao serviço de energia elétrica, podendo ainda realizar operações de exportação
HLPSRUWDomR$&RPSDQKLDGHWpPDFRQFHVVmRSDUDGLVWULEXLomRGHHQHUJLDHOpWULFDHP
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2. ELABORAÇÃO E APRESENTAÇÃO DAS DEMONSTRAÇÕES FINANCEIRAS
2.1. Base de preparação: $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVHPFRQIRUPLGDGHjVQRUPDVLQWHUQDFLRQDLVGHUHODWyULRV¿QDQFHLURV ³,)56´±Internacional Financial
Reporting Standards), emitidas pelo International Accounting Standards Board± ³,$6%´
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&RQWiEHLV± ³&3&´ HDSURYDGRVSHOD&RPLVVmRGH9DORUHV0RELOLiULRV± ³&90´ $&RPSDQKLDWDPEpPVHXWLOL]DGDVRULHQWDo}HVFRQWLGDVQR0DQXDOGH&RQWDELOLGDGHGR6HWRU
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VXDHPLVVmRVRPHQWHRVDFLRQLVWDVWrPRSRGHUGHDOWHUDUDVGHPRQVWUDo}HV¿QDQFHLUDV
7RGDVDVLQIRUPDo}HVUHOHYDQWHVSUySULDVGDVGHPRQVWUDo}HV¿QDQFHLUDVHVRPHQWHHODV
estão sendo evidenciadas, e correspondem às utilizadas pela Administração em sua gesWmR2.2. Moeda funcional e de apresentação: $VGHPRQVWUDo}HV¿QDQFHLUDVHVWmRDSUHVHQWDGDVHPPLOKDUHVGH5HDLV 5 TXHpDPRHGDIXQFLRQDOGD&RPSDQKLD7RGRVRV
VDOGRVIRUDPDUUHGRQGDGRVSDUDRPLOKDUPDLVSUy[LPR$VWUDQVDo}HVHPPRHGDHVWUDQJHLUDVmRLQLFLDOPHQWHUHJLVWUDGDVjWD[DGHFkPELRGDPRHGDIXQFLRQDOHPYLJRUQDGDWD
GDWUDQVDomRHPDWLYRVHSDVVLYRVPRQHWiULRVGHQRPLQDGRVHPPRHGDHVWUDQJHLUDHVmR
FRQYHUWLGRVSDUDPRHGDIXQFLRQDOXWLOL]DQGRDWD[DGHFkPELRYLJHQWHQDGDWDGRVUHVSHFWLYRV EDODQoRV SDWULPRQLDLV 2V JDQKRV H DV SHUGDV FDPELDLV UHVXOWDQWHV GD DWXDOL]DomR
GHVVHVDWLYRVHSDVVLYRVVmRUHFRQKHFLGRVFRPRUHFHLWDVHGHVSHVDV¿QDQFHLUDVQRUHVXOWDGR2.3. Base de mensuração: $VGHPRQVWUDo}HV¿QDQFHLUDVIRUDPSUHSDUDGDVXWLOL]DQGRFRPREDVHRFXVWRKLVWyULFRH[FHWRSRUGHWHUPLQDGRVLQVWUXPHQWRV¿QDQFHLURVPHQVXUDGRV SHORV VHXV YDORUHV MXVWRV TXDQGR UHTXHULGR QDV QRUPDV $ FODVVL¿FDomR GD
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2.4. Uso de estimativas e julgamentos: 1DSUHSDUDomRGHVWDVGHPRQVWUDo}HV¿QDQFHLUDVD$GPLQLVWUDomRXWLOL]RXMXOJDPHQWRVHHVWLPDWLYDVTXHDIHWDPDDSOLFDomRGDVSROtWLFDV
FRQWiEHLVGD&RPSDQKLDHRVYDORUHVUHSRUWDGRVGHDWLYRVSDVVLYRVUHFHLWDVHGHVSHVDV
2V UHVXOWDGRV UHDLV SRGHP GLYHUJLU GHVVDV HVWLPDWLYDV $V HVWLPDWLYDV H SUHPLVVDV VmR
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&&((YLGHQRWDH[SOLFDWLYD E LLL UHFRQKHFLPHQWRGHDWLYRV¿VFDLVGLIHULGRV GLVSRQLELOLGDGHGHOXFURWULEXWiYHOIXWXURFRQWUDRTXDOSUHMXt]RV¿VFDLVSRVVDPVHUXWLOL]DGRVYLGH
QRWDH[SOLFDWLYD LY FULWpULRGHDSXUDomRHDWXDOL]DomRGRDWLYR¿QDQFHLURGDFRQFHVVmR
HFiOFXORGDDPRUWL]DomRGRDWLYRLQWDQJtYHOGDFRQFHVVmRGHIRUPDOLQHDUSHORSUD]RFRUrespondente ao direito de cobrar os consumidores pelo uso do ativo da concessão que o
JHURX YLGD~WLOGRVDWLYRV RXSHORSUD]RGRFRQWUDWRGHFRQFHVVmRGRVGRLVRPHQRUYLGH
QRWDVH[SOLFDWLYDVH Y DDQiOLVHGRULVFRGHFUpGLWRSDUDGHWHUPLQDomRGDVSHUGDV
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obrigação de aposentadoria, através da avaliação atuarial que envolve o uso de premissas
VREUHWD[DVGHGHVFRQWRWD[DVGHUHWRUQRGHDWLYRVHVSHUDGDVDXPHQWRVVDODULDLVIXWXURV
WD[DVGHPRUWDOLGDGHHDXPHQWRVIXWXURVGHEHQHItFLRVGHDSRVHQWDGRULDVHSHQV}HVYLGH
QRWDH[SOLFDWLYD 2.5. Principais políticas contábeis: $VSROtWLFDVFRQWiEHLVDGRWDGDV
SHOD &RPSDQKLD HVWmR GHVFULWDV D VHJXLU D ,QVWUXPHQWRV ¿QDQFHLURV A Companhia
FODVVL¿FDVHXVDWLYRVHSDVVLYRV¿QDQFHLURVQRUHFRQKHFLPHQWRLQLFLDOGHDFRUGRFRPDV
VHJXLQWHVFDWHJRULDV L $WLYRV¿QDQFHLURV 2VDWLYRV¿QDQFHLURVLQFOXHPFDL[DHHTXLYDOHQWHVGHFDL[DFRQWDVDUHFHEHUGHFOLHQWHVWtWXORVHYDORUHVPRELOLiULRVDWLYR¿QDQFHLURGH
FRQFHVVmRYDORUHVDFRPSHQVDUGDSDUFHOD$HRXWURVLWHQV¿QDQFHLURVDOpPGHRXWURV
FUpGLWRVUHDOL]iYHLVSRUFDL[D$&RPSDQKLDUHFRQKHFHRVUHFHEtYHLVLQLFLDOPHQWHQDGDWD
HPTXHIRUDPRULJLQDGRV7RGRVRVRXWURVDWLYRV¿QDQFHLURVVmRUHFRQKHFLGRVLQLFLDOPHQWH
TXDQGR D HQWLGDGH VH WRUQD XPD SDUWH GDV GLVSRVLo}HV FRQWUDWXDLV GR LQVWUXPHQWR 8P
DWLYR¿QDQFHLURTXHQmRSRVVXDXPFRPSRQHQWHGH¿QDQFLDPHQWRVLJQL¿FDWLYRpLQLFLDOPHQWHPHQVXUDGRSHORYDORUMXVWRDFUHVFLGRSDUDXPLWHPTXHQmRp9-5 9DORU-XVWRSRU
PHLRGR5HVXOWDGR GRVFXVWRVGHWUDQVDomRTXHVmRGLUHWDPHQWHDWULEXtYHLVjVXDDTXLVL-
omRRXHPLVVmR8PUHFHEtYHOVHPXPFRPSRQHQWHGH¿QDQFLDPHQWRVLJQL¿FDWLYRpLQLFLDOPHQWHPHQVXUDGRSHORSUHoRGDWUDQVDomR$&RPSDQKLDGHVUHFRQKHFHXPDWLYR¿QDQFHLUR TXDQGR RV GLUHLWRV FRQWUDWXDLV DRV ÀX[RV GH FDL[D GR DWLYR H[SLUDP RX TXDQGR D
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QHP UHWpP VXEVWDQFLDOPHQWH WRGRV RV ULVFRV H EHQHItFLRV GD WLWXODULGDGH H QmR GHWpP R
FRQWUROHGRDWLYR¿QDQFHLUR&ODVVL¿FDomRHPHQVXUDomRVXEVHTXHQWH Política aplicada a
partir de 1º de janeiro de 2018: 1RUHFRQKHFLPHQWRLQLFLDOXPDWLYR¿QDQFHLURpFODVVL¿FDGR
FRPR PHQVXUDGR SHOR FXVWR DPRUWL]DGR DR 9DORU -XVWR SRU PHLR GH 2XWURV 5HVXOWDGRV
$EUDQJHQWHV ³9-25$´ RXDR9DORU-XVWRSRUPHLRGR5HVXOWDGR ³9-5´ FRPEDVHWDQWR
D QRPRGHORGHQHJyFLRVGDHQWLGDGHSDUDDJHVWmRGRVDWLYRV¿QDQFHLURV TXDQWR (b)
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PHQVXUDRDWLYR¿QDQFHLURDRFXVWRDPRUWL]DGRTXDQGR L RDWLYR¿QDQFHLURIRU
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constituam, exclusivamente, pagamentos de principal e juros sobre o valor do
SULQFLSDOHPDEHUWR$&RPSDQKLDPHQVXUDRDWLYR¿QDQFHLURDRYDORUMXVWRSRU
PHLRGHRXWURVUHVXOWDGRVDEUDQJHQWHVTXDQGR L RDWLYR¿QDQFHLURIRUPDQWLGR
GHQWURGHPRGHORGHQHJyFLRVFXMRREMHWLYRVHMDDWLQJLGRWDQWRSHORUHFHELPHQWR
GHÀX[RVGHFDL[DFRQWUDWXDLVTXDQWRSHODYHQGDGHDWLYRV¿QDQFHLURV H LL RV
WHUPRVFRQWUDWXDLVGRDWLYR¿QDQFHLURGHUHPRULJHPHPGDWDVHVSHFL¿FDGDVD
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valor justo por meio do resultado, a menos que seja mensurado ao custo amorti]DGRRXDRYDORUMXVWRSRUPHLRGHRXWURVUHVXOWDGRVDEUDQJHQWHV(QWUHWDQWRQR
reconhecimento inicial, a Companhia pode irrevogavelmente designar um ativo
¿QDQFHLURTXHGHRXWUDIRUPDVDWLVID]RVUHTXLVLWRVSDUDVHUHPPHQVXUDGRVDR
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DWLYRV¿QDQFHLURVQmRVmRUHFODVVL¿FDGRVDSyVVHXUHFRQKHFLPHQWRLQLFLDODPHQRVTXHD&RPSDQKLDDOWHUHVHXPRGHORGHQHJyFLRVSDUDDJHVWmRGHDWLYRV¿QDQFHLURVFDVRHPTXHWRGRVRVDWLYRV¿QDQFHLURVDIHWDGRVVmRUHFODVVL¿FDGRV
QRSULPHLURGLDGRSULPHLURH[HUFtFLRVXEVHTXHQWHjPXGDQoDQRPRGHORGHQHJyFLRVAvaliação do modelo de negócio: política aplicável a partir de 1º de janeiro de 2018: $&RPSDQKLDID]XPDDYDOLDomRGRREMHWLYRGRPRGHORGHQHJyFLRV
QRTXDOXPDWLYR¿QDQFHLURpPDQWLGRHPXPQtYHOGHSRUWIyOLRSRUTXHLVVRUHÀHWH
PHOKRUDIRUPDFRPRRQHJyFLRpJHUHQFLDGRHDVLQIRUPDo}HVVmRIRUQHFLGDVj
DGPLQLVWUDomR $V LQIRUPDo}HV FRQVLGHUDGDV LQFOXHP DV SROtWLFDV H REMHWLYRV
GHFODUDGRVSDUDRSRUWIyOLRHRIXQFLRQDPHQWRGHVVDVSROtWLFDVQDSUiWLFD,VVR
inclui se a estratégia da administração se concentra em ganhar receita de juros
FRQWUDWXDLVPDQWHQGRXPSHU¿OGHWD[DGHMXURVHVSHFt¿FRFRPELQDQGRDGXUDomRGRVDWLYRV¿QDQFHLURVFRPDGXUDomRGHTXDLVTXHUSDVVLYRVUHODFLRQDGRVRX
VDtGDVGHFDL[DHVSHUDGDVRXUHDOL]DQGRÀX[RVGHFDL[DDWUDYpVGDYHQGDGRV
DWLYRV FRPRRGHVHPSHQKRGDFDUWHLUDpDYDOLDGRHUHSRUWDGRjDGPLQLVWUDomR
GD&RPSDQKLD RVULVFRVTXHDIHWDPRGHVHPSHQKRGRPRGHORGHQHJyFLRV HRV
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H[HPSOR VHDUHPXQHUDomRpEDVHDGDQRYDORUMXVWRGRVDWLYRVDGPLQLVWUDGRVRX
QRVÀX[RVGHFDL[DFRQWUDWXDLVFROHWDGRV HDIUHTXrQFLDRYROXPHHDpSRFD
GDV YHQGDV GH DWLYRV ¿QDQFHLURV HP H[HUFtFLRV DQWHULRUHV DV UD]}HV SDUD WDLV
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GH DWLYRV ¿QDQFHLURV SDUD WHUFHLURV HP WUDQVDo}HV TXH QmR VH TXDOL¿FDP SDUD
GHVUHFRQKHFLPHQWR QmR VmR FRQVLGHUDGDV YHQGDV SDUD HVVH ¿P FRQVLVWHQWHV
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que são mantidos para negociação ou são gerenciados e cujo desempenho é
DYDOLDGRFRPEDVHQRYDORUMXVWRVmRPHQVXUDGRVSHOR9-5Avaliação sobre se
RVÀX[RVGHFDL[DFRQWUDWXDLVVmRVRPHQWHSDJDPHQWRVGHSULQFLSDOHMXURV 3Rlítica aplicável a partir de 1º de janeiro de 2018: 3DUD RV ¿QV GHVWD DYDOLDomR
³SULQFLSDO´ p GH¿QLGR FRPR R YDORU MXVWR GR DWLYR ¿QDQFHLUR QR UHFRQKHFLPHQWR
LQLFLDO MXURVVmRGH¿QLGRVFRPRDFRQWUDSUHVWDomRSHORYDORUGRGLQKHLURQRWHPpo e pelo risco de crédito associado ao valor do principal em aberto durante um
GHWHUPLQDGRSHUtRGRGHWHPSRHSRURXWURVULVFRVHFXVWRVEiVLFRVGHHPSUpVWLPRV H[HPSOR ULVFRGHOLTXLGH]HFXVWRVDGPLQLVWUDWLYRV DVVLPFRPRXPDPDUJHPGHOXFUR$RDYDOLDUVHRVÀX[RVGHFDL[DFRQWUDWXDLVVmRDSHQDVSDJDPHQtos de principal e juros, a Companhia considera os termos contratuais do
LQVWUXPHQWR,VVRLQFOXLDYDOLDUVHRDWLYR¿QDQFHLURFRQWpPXPWHUPRFRQWUDWXDO
TXHSRGHDOWHUDURSUD]RRXRYDORUGRVÀX[RVGHFDL[DFRQWUDWXDLVGHIRUPDTXH
HOHQmRDWHQGDDHVVDFRQGLomR
Mensuração subsequente e ganhos e perdas: Política aplicável a partir de 1º de
janeiro de 2018
(VVHVDWLYRVVmRPHQVXUDGRVVXEVHTXHQWHPHQWHSHORYDORUMXVWR2V
$WLYRV¿QDQFHLURV
JDQKRVHSHUGDVOtTXLGRVLQFOXLQGRMXURVRXUHFHLWDGHGLYLGHQGRVVmR
DR9-5
UHFRQKHFLGRVQRUHVXOWDGR
Esses ativos são mensurados subsequentemente pelo custo amorti]DGRXWLOL]DQGRRPpWRGRGDWD[DHIHWLYDGHMXURV2FXVWRDPRUWL]DGR
$WLYRV¿QDQFHLURV
pUHGX]LGRSRUSHUGDVSRUUHGXomRDRYDORUUHFXSHUiYHO$UHFHLWDGH
ao custo amorMXURVJDQKRVHSHUGDVFDPELDLVHDUHGXomRDRYDORUUHFXSHUiYHOVmR
tizado
UHFRQKHFLGRVQRUHVXOWDGR4XDOTXHUJDQKRRXSHUGDQRGHVUHFRQKHFLPHQWRpUHFRQKHFLGRQRUHVXOWDGR
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