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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Tables) | 12 Months Ended
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Dec. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES |
Summary of initial application of IFRS 9 as it relates to measurement categories of financial assets and liabilities |
|  |  |  |  |  | Balance as of |  | Balance as of
|  |  |  |  |  | December 31, |  | January 1, 2018
|  |  |  |  |  | 2017 according to |  | according to
|  | Original classification according to IAS 39 |  | New classification according to IFRS 9 |  | IAS 39 |  | IFRS 9
Cash and cash equivalents |  | Loans and receivables |  | Financial assets at fair value through profit or loss |  | 2,555,338 |  | 2,555,338
Short-term investments |  | Assets at fair value with gains and losses recognized in income |  | Financial assets at fair value through profit or loss |  | 821,518 |  | 821,518
Trade accounts receivable - net |  | Loans and receivables |  | Financial assets at amortized cost |  | 2,798,420 |  | 2,750,357
Related parties |  | Loans and receivables |  | Financial assets at amortized cost |  | 51,839 |  | 51,839
Other current assets |  | Loans and receivables |  | Financial assets at amortized cost |  | 469,737 |  | 469,737
Other non-current assets |  | Loans and receivables |  | Financial assets at amortized cost |  | 462,735 |  | 462,735
Other non-current assets |  | Assets at fair value with gains and losses recognized in income |  | Financial assets at fair value through profit or loss |  | 80,238 |  | 80,238
Total of financial assets |  |  |  |  |  | 7,239,825 |  | 7,191,762
Trade accounts payable |  | Other financial liabilities at amortized cost |  | Financial liabilities at amortized cost |  | 3,179,954 |  | 3,179,954
Short-term debt |  | Other financial liabilities at amortized cost |  | Financial liabilities at amortized cost |  | 16,461,656 |  | 16,461,656
Debentures |  | Other financial liabilities at amortized cost |  | Financial liabilities at amortized cost |  | 47,928 |  | 47,928
Unrealized losses on financial instruments |  | Liabilities at market value with gains and losses recognized in income |  | Financial liabilities at fair value through profit or loss |  | 1,267 |  | 1,267
Obligations with FIDC |  | Other financial liabilities at amortized cost |  | Financial liabilities at amortized cost |  | 1,135,077 |  | 1,135,077
Other current liabilities |  | Other financial liabilities at amortized cost |  | Financial liabilities at amortized cost |  | 625,410 |  | 625,410
Other non-current liabilities |  | Other financial liabilities at amortized cost |  | Financial liabilities at amortized cost |  | 653,670 |  | 653,670
Total of financial liabilities |  |  |  |  |  | 22,104,962 |  | 22,104,962

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- Definition The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2018-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=8&date=2018-03-01&anchor=para_28&doctype=Standard -URIDate 2018-03-16 + Details
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