DOEPE 02/03/2021 - Pág. 23 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 2 de março de 2021
Diário Oficial do Estado de Pernambuco - Poder Executivo
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DEMONSTRAÇÃO DO FLUXO DE CAIXA DOS EXERCÍCIOS FINDOS
EM 31 DE DEZEMBRO DE 2019 E 2018 (P5HDLV
Atividades operacionais
Resultado do exercício
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Variações nos ativos e passivos operacionais
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Atividades de investimentos
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Variação líquida de caixa e equivalentes de caixa
6DOGRLQLFLDOGHFDL[DHHTXLYDOHQWHVGHFDL[D
6DOGR¿QDOGHFDL[DHHTXLYDOHQWHVGHFDL[D
31.12.2019
31.12.2018
(1.379.988)
(1.211.268)
149.470
180.463
(1.230.518)
(1.030.805)
5.980.000
4.749.482
6.970.000
5.939.195
(3.803.053)
(3.977.461)
946.429
1.961.734
946.429
1.961.734
$VQRWDVH[SOLFDWLYDVVmRSDUWHLQWHJUDQWHGDVGHPRQVWUDo}HVFRQWiEHLV
NOTAS EXPLICATIVAS ÀS DEMONSTRAÇÕES CONTÁBEIS
PARA OS EXERCÍCIOS FINDOS EM 31 DE DEZEMBRO DE 2019 E 2018
(Valores expressos em Reais)
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YHQFHGRUDV GR /HLOmR GH (QHUJLD GH 5HVHUYD /(5 SURPRYLGR SHOD
$JrQFLD1DFLRQDOGH(QHUJLD(OpWULFD$QHHOHPFXMRREMHWRpDHVWUXWXUDomRRGHVHQYROYLPHQWRDLPSODQWDomRHDH[SORUDomRGHHPSUHHQGLPHQWRGHHQHUJLD
HOpWULFDSRUIRQWHHyOLFDORFDOL]DGRQR(VWDGRGD%DKLDFRP0:GHSRWrQFLDLQVWDODGD
)RLFRQVWLWXtGDHPSRUpPDSULPHLUDLQWHJUDOL]DomRGHFDSLWDORFRUUHXHP
7HPVXDVHGHHIRURMXUtGLFRQD$Y(QJHQKHLUR$EGLDVGH&DUYDOKR
VDOD%DLUURGR3UDGR&(3QDFLGDGHGH5HFLIH3($$FDXm(QHUJLD
6$ MXQWDPHQWH FRP RXWUDV GH] 6RFLHGDGHV GH 3URSyVLWR (VSHFt¿FR ± 63( p
PHPEUR GR &RQVyUFLR *3([SDQ FRQVWLWXtGR HP FRP HIHLWRV UHWURDWLYRV D
FRPD¿QDOLGDGHGHFRQVWUXomRHRSHUDomRGHVXEHVWDomRFROHWRUDHGD
OLQKDGHWUDQVPLVVmRGHLQWHUHVVHUHVWULWRHQWUHDV63($&RPSDQKLDHQWURXHPRSHUDomR FRPHUFLDO HP 2. Apresentação das demonstrações contábeis. a)
Declaração de conformidade: $V GHPRQVWUDo}HV FRQWiEHLV HVWmR DSUHVHQWDGDV GH
DFRUGRFRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOFXMDVSULQFLSDLVDSOLFDGDVHVWmR
GHVFULWDVQDQRWDH[SOLFDWLYD$HPLVVmRGDVGHPRQVWUDo}HVFRQWiEHLVIRLDXWRUL]DGD
SHOD$GPLQLVWUDomRHPGHIHYHUHLURGHb) Base de mensuração:$VGHPRQVWUDo}HVFRQWiEHLVIRUDPSUHSDUDGDVFRPEDVHQRFXVWRKLVWyULFRH[FHWRVHLQGLFDGRGH
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%UDVLOH[LJHTXHD$GPLQLVWUDomRIDoDMXOJDPHQWRVHVWLPDWLYDVHSUHPLVVDVTXHDIHWDP
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H GHVSHVDV $V HVWLPDWLYDV FRQWiEHLV HQYROYLGDV QD SUHSDUDomR GDV GHPRQVWUDo}HV
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SURYLVmR SDUD UHFXSHUDomR GH DWLYRV$ OLTXLGDomR GDV WUDQVDo}HV GHVVDV HVWLPDWLYDV
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&RPSDQKLD UHYLVD VXDV HVWLPDWLYDV H SUHPLVVDV DQXDOPHQWH 3. Resumo das principais políticas contábeis. a) Apuração do resultado:RUHVXOWDGRpDSXUDGRFRPEDVH
QRUHJLPHGHFRPSHWrQFLD&RQIRUPHFRPHQWDGRQD1RWD([SOLFDWLYDD&RPSDQKLDp
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RV SURFHGLPHQWRV GR 2SHUDGRU 1DFLRQDO GR 6LVWHPD (OpWULFR 216 'HVVD IRUPD IRL
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FRQGLo}HVGHUDWHLRGHWRGRVRVFXVWRVHGHVSHVDVFRPXQVLQFOXLQGRDVDGPLQLVWUDWLYDVLQFRUULGDVSRUTXDLVTXHUFRQVRUFLDGDVHPUHODomRjLPSODQWDomRGHWRGRVRVSDUTXHVHyOLFRV3DUDWDQWRIRLHVFROKLGDHHVWDEHOHFLGDXPDHPSUHVD³OtGHUGRFRQVyUFLR´
D TXHP FDEH HQWUH RXWURV FRRUGHQDU H ¿VFDOL]DU R FXPSULPHQWR GRV SDJDPHQWRV GH
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Compartilhamento de Instalações.$VHPSUHVDVFRPSRQHQWHVGR&RQVyUFLRSRUGHFRUUrQFLDGDDXWRUL]DomRRXWRUJDGDSHOR0LQLVWpULRGH0LQDVH(QHUJLDLQVWDODUDPRSHUDPHPDQWpPD6XEHVWDomR&ROHWRUDGHVXDSURSULHGDGHORFDOL]DGDQD)D]HQGD/DSD
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3,1'$ËSDJDUmRDR*3(;3$1RYDORUGH5 GLYLGLGRGDVHJXLQWHIRUPD a)
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GH] SDUFHODV DQXDLV FRUULJLGDV SHOD YDULDomR GR ,3&$ YHUL¿FDGD HQWUH D GDWD GH
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UHFHLWD SRU 63( REHGHFH DR FULWpULR GD SRWrQFLD LQVWDODGD GH FDGD XPD b) Caixa e
equivalentes de caixa:LQFOXHPVDOGRVGHFDL[DGHSyVLWRVEDQFiULRVjYLVWDHDVDSOLFDo}HV¿QDQFHLUDVFRPOLTXLGH]LPHGLDWD6mRFODVVL¿FDGDVFRPRDWLYRV¿QDQFHLURVH
HVWmRUHJLVWUDGRVSHORVYDORUHVGHFXVWRDFUHVFLGRGRVUHQGLPHQWRVDXIHULGRVDWpDGDWD
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pGHPRQVWUDGRDRFXVWRGHDTXLVLomRHTXDQGRDSOLFiYHODMXVWDGRDRYDORUUHFXSHUiYHO
LPSDLUPHQW $V GHSUHFLDo}HV VmR FDOFXODGDV SHOR PpWRGR OLQHDU FRP EDVH HP WD[DV
TXHFRQWHPSODPDYLGD~WLOHFRQ{PLFDGRVEHQV2FXVWRGRVDWLYRVFRQVWUXtGRVSHOD
SUySULD&RPSDQKLDLQFOXLRFXVWRGHPDWHULDLVHPmRGHREUDGLUHWDTXDLVTXHURXWURV
FXVWRVSDUDFRORFDURDWLYRQRORFDOHFRQGLomRQHFHVViULDSDUDTXHHVVHVVHMDPFDSD]HVGHRSHUDUGDIRUPDSUHWHQGLGDSHOD$GPLQLVWUDomRd) Tributação: L 3URJUDPDGH
,QWHJUDomR6RFLDO3,6±VREUHIDWXUDPHQWRHVREUHUHFHLWDV¿QDQFHLUDV
LL &RQWULEXLomRSDUD)LQDQFLDPHQWRGD6HJXULGDGH6RFLDO&2),16±VREUHIDWXUDPHQWR H VREUH DV UHFHLWDV ¿QDQFHLUDV LLL ,PSRVWR GH 5HQGD H &RQWULEXLomR
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TXDLV D UHJXODPHQWDomR ¿VFDO UHTXHU LQWHUSUHWDo}HV H HVWDEHOHFH SURYLV}HV TXDQGR
DSURSULDGR e) Provisões: 3URYLV}HV VmR UHFRQKHFLGDV TXDQGR D &RPSDQKLD SRVVXL
XPD REULJDomR SUHVHQWH OHJDO RX FRQVWUXWLYD UHVXOWDQWH GH XP HYHQWR SDVVDGR FXMD
OLTXLGDomRVHMDFRQVLGHUDGDFRPRSURYiYHOHVHXPRQWDQWHSRVVDVHUHVWLPDGRGHIRUPD
FRQ¿iYHO$ GHVSHVD UHODWLYD D TXDOTXHU SURYLVmR p DSUHVHQWDGD QD GHPRQVWUDomR GR
UHVXOWDGR2PRQWDQWHUHFRQKHFLGRFRPRXPDSURYLVmRpDPHOKRUHVWLPDWLYDGRYDORU
UHTXHULGRSDUDOLTXLGDUDREULJDomRQDGDWDGREDODQoROHYDQGRHPFRQWDRVULVFRVH
LQFHUWH]DVLQHUHQWHVDRSURFHVVRGHHVWLPDWLYDGRYDORUGDREULJDomRf) Outros ativos
e passivos:XPDWLYRpUHFRQKHFLGRQREDODQoRTXDQGRIRUSURYiYHOTXHVHXVEHQHItFLRV
HFRQ{PLFRVIXWXURVVHUmRJHUDGRVHPIDYRUGD&RPSDQKLDHVHXFXVWRRXYDORUSXGHU
VHUPHQVXUDGRFRPVHJXUDQoD8PSDVVLYRpUHFRQKHFLGRQREDODQoRTXDQGRD&RPSDQKLDSRVVXLXPDREULJDomROHJDORXFRQVWLWXtGDFRPRUHVXOWDGRGHXPHYHQWRSDVVDGRVHQGRSURYiYHOTXHXPUHFXUVRHFRQ{PLFRVHMDUHTXHULGRSDUDOLTXLGiOR$VSURYLV}HVVmRUHJLVWUDGDVWHQGRFRPREDVHDVPHOKRUHVHVWLPDWLYDVGRULVFRHQYROYLGRg)
Ajuste a valor presente de ativos e passivos: 2V DWLYRV H SDVVLYRV PRQHWiULRV GH
ORQJRSUD]RHRVGHFXUWRSUD]RTXDQGRRHIHLWRpFRQVLGHUDGRUHOHYDQWHHPUHODomRjV
GHPRQVWUDo}HVFRQWiEHLVWRPDGDVHPFRQMXQWRVmRDMXVWDGRVSHORVHXYDORUSUHVHQWH
h) Principais mudanças nas políticas contábeis:$&RPSDQKLDDQDOLVRXDVSULQFLSDLV
SROtWLFDVFRQWiEHLVGHVFULWDVDVHJXLUGHPDQHLUDFRQVLVWHQWHDWRGRVRVSHUtRGRVDSUHVHQWDGRVQHVWDVGHPRQVWUDo}HVFRQWiEHLVDQXDLV8PDVpULHGHQRYDVQRUPDVIRUDP
HIHWLYDVSDUDH[HUFtFLRLQLFLDGRHPGHMDQHLURGH (QWUHHODVGHVWDFDPRVFRPR
SULQFLSDLV CPC 06 (R2) – Arrendamentos2&3& 5 ,)56±2SHUDo}HVGHDUUHQGDPHQWRPHUFDQWLOVXEVWLWXLXR&3& 5 ,$6±2SHUDo}HVGHDUUHQGDPHQWR
PHUFDQWLOHFRUUHVSRQGHQWHVLQWHUSUHWDo}HV$QRUPDHVWDEHOHFHXRVSULQFtSLRVSDUDR
UHFRQKHFLPHQWR PHQVXUDomR DSUHVHQWDomR H GLYXOJDomR GH RSHUDo}HV GH DUUHQGDPHQWR PHUFDQWLO H[LJLQGR TXH RV DUUHQGDWiULRV FRQWDELOL]HP WRGRV RV DUUHQGDPHQWRV
FRQIRUPHXP~QLFRPRGHORGHEDODQoRSDWULPRQLDOVLPLODUjFRQWDELOL]DomRGHDUUHQGDPHQWRV¿QDQFHLURVQRVPROGHVGR&3& 5 RXVHMDUHFRQKHoDDWLYRVUHSUHVHQWDQGRRGLUHLWRGHXVR LPRELOL]DGRDUUHQGDGR HSDVVLYRVSDUDWRGRVRVFRQWUDWRVGHDUUHQGDPHQWRDPHQRVTXHRSUD]RGRFRQWUDWRVHMDLQIHULRUDGR]HPHVHVRXRYDORUGRDWLYR
REMHWRGRDUUHQGDPHQWRWHQKDYDORUQmRVLJQL¿FDWLYR3DUDRDUUHQGDGRUDFRQWDELOL]DomRFRQWLQXDUiVHJUHJDGDHQWUHRSHUDFLRQDOH¿QDQFHLUR2&3& 5 ,)56WDPEpPH[LJHTXHRVDUUHQGDWiULRVHRVDUUHQGDGRUHVIDoDPGLYXOJDo}HVPDLVDEUDQJHQWHV
GRTXHDVSUHYLVWDVQD,$6$&RPSDQKLDHGHPDLVHPSUHVDVGR&RPSOH[RDGRWDUDP
R &3& 5 UHWURVSHFWLYDPHQWH FRP HIHLWR FXPXODWLYR D SDUWLU GH GH MDQHLUR GH
VRPHQWHSDUDDUUHQGDPHQWRVGHWHUUDVFRPYLJrQFLDVXSHULRUDPHVHVDSDUWLU
GDWDGDDGRomRLQLFLDO FXUWRSUD]R $OXJXpLVDGPLQLVWUDWLYRVSRUVHXYDORUDEDL[RGR
PtQLPR HVWDEHOHFLGR QmR IRUDP LQFOXtGRV QHVWD PHQVXUDomR$QXDOPHQWH RV FULWpULRV
VHUmRUHYLVDGRV$DGRomRGR&3& 5 JHURXXPDXPHQWRGRDWLYRSHORUHFRQKHFLPHQWRGRGLUHLWRGRXVRGRVDWLYRVDUUHQGDGRVHRUHVSHFWLYRDXPHQWRGRSDVVLYRFRQIRUPHGHPRQVWUDGR
Ativo de direito de uso – Intangível
3DVVLYRGHDUUHQGDPHQWR
&LUFXODQWH
1mRFLUFXODQWH
472.500
Ano XCVIII • NÀ 41 - 23
7. Saldos com partes relacionadas:&RQIRUPHPHQFLRQDGRQDV1RWDV([SOLFDWLYDH
D D&RPSDQKLDMXQWDPHQWHFRPRXWUDV GH] 63(pPHPEURGHFRQVyUFLRFRQVWLWXtGRFRPD¿QDOLGDGHGHFRQVWUXomRRSHUDomRPDQXWHQomRHXVRFRPSDUWLOKDGRGHVXEHVWDomRFROHWRUDHGDOLQKDGHWUDQVPLVVmRGHLQWHUHVVHHQWUHDV63(HSRUHVVHPRWLYR
LQFRUUHPHPJDVWRVFRPXQVTXHVmRUDWHDGRVFRQIRUPHFRQWUDWRGHFRPSDUWLOKDPHQWR
$VRSHUDo}HVUHÀHWHPVDOGRVDVVLPGHPRQVWUDGRV
31.12.2019
31.12.2018
41.946
15.653
6DOGRDWLYR
6DOGRSDVVLYR
'HDFRUGRFRPRFRQWUDWRGHFRPSDUWLOKDPHQWRRUHHPEROVRGRVJDVWRVRFRUUHPHQVDO
RXTXLQ]HQDOPHQWHPHGLDQWHHPLVVmRGHQRWDVGHGpELWRVQmRKDYHQGRJHUDomRGH
OXFURRXGHTXDOTXHUIRUPDGHUHPXQHUDomRDTXDOTXHUGDVSDUWHV
8. Imobilizado
31.12.2019
31.12.2018
Imobilizado em Serviço
Administração:
%HQIHLWRULDVHPSURSULHGDGHGHWHUFHLURV
0yYHLVHXWHQVtOLRV
(TXLSDPHQWRVGHLQIRUPiWLFD
Geração:
0iTXLQDVHHTXLSDPHQWRV
'HSUHFLDomRDFXPXODGD
Imobilizado em Curso:
3DUTXHHyOLFR&XVWRVLQFRUULGRVFRPVHUYLoRVH
DTXLVLomRGHPDWHULDLV
$GLDQWDPHQWRVDIRUQHFHGRUHV
*DVWRVUDWHDGRV±&7&+(6)&&7±
,QVWDOGHFRQH[mRj6(3LQGDt,,31'
-
-
42.024.079
37.965.242
2V DWLYRV LPRELOL]DGRV H LQWDQJtYHLV GD DGPLQLVWUDomR IRUDP WUDQVIHULGRV UHFODVVL¿FDGRV SDUD D HPSUHVD OtGHU GR &RQVyUFLR FRQIRUPH FRPHQWDGR QD 1RWD D $
&RPSDQKLD HODERURX WHVWH GH 5HFXSHUDELOLGDGH GH VHXV DWLYRV SDUD D GDWD EDVH GH
FXMRVHVWXGRVQmRLQGLFDUDPDQHFHVVLGDGHGHVHSURFHGHUDMXVWHDRYDORU
UHJLVWUDGR(impairment)
9. Obrigações tributárias
3,6
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31.12.2019
45.824
31.12.2018
12.393
10. Contingências
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QRUPDO GH VXDV RSHUDo}HV$ SROtWLFD GH SURYLVmR DGRWDGD SHOD &RPSDQKLD OHYD HP
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11. Capital social
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Do}HVRUGLQiULDVVHPYDORUQRPLQDOHHVWiDVVLPFRPSRVWR
31.12.2019
31.12.2018
ICPC 22 – Incertezas sobre Tratamento de Tributos sobre o Lucro.2REMHWLYRGHVWH
CHESF
SEQUOIA Total
CHESF
SEQUOIA
Total
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50.694.489
35.511
50.730.000 44.718.675 31.325
44.750.000
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31.12.2019
31.12.2018
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437.637
277
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13. Custo dos serviços prestados
4. Caixa e equivalentes de caixa
31.12.2019
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4.629.455
31.12.2018
4.683.026
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14. Despesas operacionais
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31.12.2019
31.12.2018
237.471
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31.12.2019
636.655
31.12.2018
-
31.12.2019
831.077
31.12.2018
391.694
15. Despesas operacionais - Regulatórias
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