DOEPE 18/02/2020 - Pág. 27 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 18/02/2020 ● Diário Oficial do Estado de Pernambuco

Recife, 18 de fevereiro de 2020

Diário Oficial do Estado de Pernambuco - Poder Executivo

Ano XCVII • NÀ 33 - 27

COMPANHIA ENERGÉTICA DE PERNAMBUCO S.A. - CELPE
CNPJ nº 10.835.932/0001-08

|

CVM nº 01436-2

|

Companhia Aberta

Efeito acumulado
2019
2018
Valor a receber/recebido
Nível (*)
Contábil Valor justo
Contábil Valor justo
ou a pagar/pago
86.945
86.945
58.962
58.962
Mensurados pelo valor justo por meio do resultado abrangente
Swap EUR $ pré vs R$ pós
2018
2019
2So}HV
2




Ativa

SwapGHWD[DGHMXURVHFDPELDO
2




3DVVLYD

3DVVLYRV¿QDQFHLURV &LUFXODQWH1mRFLUFXODQWH
Risco de crédito

4.658.536 4.711.837 3.775.685 3.784.646
Mensurado pelo custo amortizado
Líquido
396
(396)
Fornecedores




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Efeito acumulado
807.961
807.961 1.607.973 1.607.973
Mensurados pelo valor justo por meio do resultado
Valor a receber/recebido
(PSUpVWLPRVH¿QDQFLDPHQWRV
2

  
ou a pagar/pago
Valores de referência
Valor justo
'HErQWXUHV
2




Swap EUR $ pré vs R$ pós
2019
2018 Vencimento (Ano)
2019
2018
2019
SwapFDPELDO
2




Ativa
¼
¼


2022
4.287
4.287
6.643
6.643
Mensurados pelo valor justo por meio do resultado abrangente
3DVVLYD
5 5


Non-deliverable forwards 1')
2
8
8


Risco de crédito

Líquido
12.521
2.385
10.136
2So}HV
2


SwapGHWD[DGHMXURVHFDPELDO
2




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Efeito acumulado
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Valor a receber/recebido
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ou a pagar/pago
Valores de referência
Valor justo
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Swap IPCA vs CDI
2019
2018 Vencimento (Ano)
2019
2018
2019
¿QDQFHLURVFODVVL¿FDGRVFRPRPHQVXUDGRVDYDORUMXVWRHVWmRHPVXDPDLRULDDSOLFDGRVHPIXQGRVH[FOXVLYRVGHVVDIRUPDRYDORUMXVWR
Ativa
5 5


2022
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3DVVLYD
5
5


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Risco de crédito

Líquido
18.104
11.288
6.816 VmRSXEOLFDPHQWHREVHUYiYHLVHQmRH[LVWHXPPHUFDGRDWLYR3RULVVRDFODVVL¿FDomRGDKLHUDUTXLDGHYDORUMXVWRpGH1tYHO8PDYH]
(iv) Programa de hedge para desembolsos em Dólar: &RPRREMHWLYRGHUHGX]LUDYRODWLOLGDGHGRÀX[RGHFDL[DD&RPSDQKLDSRGH TXHWRGDVDVFDUDFWHUtVWLFDVFRQWUDWXDLVHVWmRUHÀHWLGDVQRVYDORUHVFRQWDELOL]DGRVD&RPSDQKLDHQWHQGHTXHRYDORUFRQWiELOUHJLVWUDGR
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Efeito acumulado
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Valor a receber/recebido
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ou a pagar/pago
Valores de referência
Valor justo
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Opções
2019
2018 Vencimento (Ano)
2019
2018
2019
DGRWDGDFRQVLVWHHPFDOFXODURYDORUSUHVHQWHGRVÀX[RVIXWXURVGDGtYLGD3DUDDVGtYLGDVHPPHUFDGRGHFDSLWDORVYDORUHVMXVWRVVmR
Compra de call
86
86
2020


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9HQGDGHput

Líquido
466
729
(263) ¿QDQFHLURVGHULYDWLYRVSwaps cambiais e de taxas de juros: 1DPHWRGRORJLDSDUDFiOFXORGR070GD&RPSDQKLDRYDORUSUHVHQWHp
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Efeito acumulado
QDQRWDNDF – 1RQ'HOLYHUDEOH)RUZDUGV: $PHWRGRORJLDSDUDFiOFXORGDPDUFDomRGHPHUFDGRGRVFRQWUDWRVGHIXWXURVGHFkPELR
Valor a receber/recebido
GR*UXSR1HRHQHUJLDpFRQIRUPHDVHJXLU
ou a pagar/pago
Valor de referência
Valor justo
3DUDFRPSUDGHIXWXURGHPRHGDM.Val = Notional Curr x [1 ÷ m.rate - 1 ÷ contr.rate] ÷ FDt
NDF
2019
2018 Vencimento (Ano)
2019
2018
2019
3DUDYHQGDGHIXWXURGHPRHGDM.Val = Notional Curr x [1 ÷ contr.rate - 1 ÷ m.rate] ÷ FDt
7HUPR(85
€ 18
¼
2020


2QGHNotional Curr = NotionalFRQWUDWDGRHPPRHGDHVWUDQJHLUDm.rate WD[Dforward da moeda estrangeira na data do ¿[LQJ contraLíquido
(8)
(7)
(1)
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f) Análise de sensibilidade: $DQiOLVHDVHJXLUHVWLPDRYDORUSRWHQFLDOGRVLQVWUXPHQWRVHPFHQiULRVKLSRWpWLFRVGHstress dos princi(PFRQIRUPLGDGHFRPDSROtWLFDGHJHVWmR¿QDQFHLUDGD&RPSDQKLDDPHWRGRORJLDSDUDSUHFL¿FDomRGHFRQWUDWRVGHRSo}HVGHPRHGD
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3URYiYHOIRUDPSURMHWDGRVRVHQFDUJRVHUHQGLPHQWRVSDUDRH[HUFtFLRVHJXLQWHFRQVLGHUDQGRRVVDOGRVDVWD[DVGHFkPELRHRX
WD[DVGHMXURVYLJHQWHVQRPHUFDGRDR¿QDOGRH[HUFtFLR&HQiULR,,(VWLPDWLYDGRYDORUMXVWRFRQVLGHUDQGRXPDGHWHULRUDomRGH GHYHVHUGLYLGLGRHQWUHYDORULQWUtQVHFRHYDORUQRWHPSRGDGRTXHFDGDXPGHVWHVYDORUHVSRGHWHUWUDWDPHQWRFRQWiELOGLVWLQWR³Collar
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28. COMPROMISSOS
FRQVLGHUDURVSDVVLYRVREMHWRVGHSURWHomRFRPH[SRVLomRjÀXWXDomRGDVWD[DVGHFkPELRRXtQGLFHVGHSUHoRVHTXHVHHQFRQWUDP
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Exposição
Ref.
Vigência
2021
2022
2023
2024
2025 Após 2025
(Saldo/
Impacto
Impacto
D 'HD      
Nocional) Cenário (II) Cenário (III) &RPSUDGH(QHUJLD
Operação
Moeda
Risco
Cotação
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909.222 
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Exposição líquida
5.417
1.354
2.708
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14.547
3.637
7.273 GHUDGRVSDUDUHSDVVHQDWDULIDSRUVHUHPFRQVLGHUDGRVYROXQWiULRV'HDFRUGRFRPDVSURMHo}HVGHGHPDQGDHHVWLPDWLYDGHSUHoRVGH
2So}HVCollar

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29. BENEFÍCIOS PÓS-EMPREGO E OUTROS BENEFÍCIOS
Exposição líquida
466
(138)
(481)
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Exposição líquida
(8)
(20)
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Exposição
Cenário
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Operação
Indexador
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PASSIVOS FINANCEIROS
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27. ESTIMATIVA DE VALOR JUSTO
2019
2018
3DUDDPHQVXUDomRHGHWHUPLQDomRGRYDORUMXVWRD&RPSDQKLDXWLOL]DYiULRVPpWRGRVLQFOXLQGRDERUGDJHQVGHPHUFDGRGHUHVXOWDGRH


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(9.749)
(7.698)
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Circulante
Não Circulante
2019
2018
Nível (*)
Contábil Valor justo
Contábil Valor justo
2019
2018
2019
2018
$WLYRV¿QDQFHLURV &LUFXODQWH1mRFLUFXODQWH
Contrato de reconhecimento de dívida
1.469.801 1.469.801 1.448.977 1.448.977
Mensurados pelo custo amortizado
19.021



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19.021
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56.914
73.413
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 Contribuição da patrocinadora
2.436.746 2.436.746 2.420.788 2.420.788
Mensurados pelo valor justo por meio do resultado


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&DL[DHHTXLYDOHQWHVGHFDL[D




90.203
87.290
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2




Valores de referência
2019
2018 Vencimento (Ano)
¼
5

&RQFHVVmRGR6HUYLoR3~EOLFR±$WLYR)LQDQFHLUR

Valor justo
2019
-











19.021

18.413

147.117

160.703