Recife, 15 de fevereiro de 2019
Diário Oficial do Estado de Pernambuco - Poder Executivo
COMPANHIA ENERGÉTICA DE PERNAMBUCO S.A. - CELPE
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CNPJ nº 10.835.932/0001-08
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CVM nº 01436-2
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Companhia Aberta
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Reconhecimento de
receita de acordo
com o CPC 47 / IFRS
15 (aplicável a partir
de 1º de janeiro de
2018)
Reconhecimento de
receita sob o CPC 30 /
IAS 18 (aplicável antes
de 1º de janeiro de
2018)
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de penalidades que são
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penalidades devem ser
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como
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descontos comerciais
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Saldo
Saldos sem
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reportado
Ref
em 2018 CPC 47/IFRS 15
47/IFRS 15
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e administrativas
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Lucro líquido do exercício
111.904
111.904
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R$ mil
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9-5
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Saldo em
01/01/2018
3.143.686
4.111.703
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exigindo uma relação econômica entre o item coberto e o instrumento de hedge, em que
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perda separadamente para cada segmento de clientes (residencial, industrial, comercial,
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Em R$ mil
Impairment adicional
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Perdas adicionais por redução ao valor recuperável
III – Outras alterações: As seguintes normas e interpretações alteradas não produziram
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Saldos em 1 de janeiro de 2019
Em R$ mil
Ativo
Passivo
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(ii) ICPC 22 – Incerteza sobre Tratamento de Tributos sobre o Lucro (IFRIC 23 - Uncertainty over Income Tax Treatments) (VWD LQWHUSUHWDomR HVFODUHFH FRPR DSOLFDU RV
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