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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Tables)

12 Months Ended

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