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18. Deferred taxes and contributions (Tables) | 12 Months Ended
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Dec. 31, 2017
Deferred Taxes And Contributions Tables |
Deferred taxes |
| December 31, 2017 | December 31, 2016
Deferred income tax assets |  |
Provisions | 482,863 | 524,129
Actuarial gain/loss – G1 Plan | - | 85,044
Pension obligations - G1 | 165,503 | 167,922
Donations of underlying asset on concession agreements | 55,112 | 57,317
Credit losses | 199,063 | 266,757
Other | 151,562 | 151,247
Total deferred tax assets | 1,054,103 | 1,252,416
Deferred income tax liabilities |  |
Temporary difference on concession of intangible asset | (460,177) | (492,341)
Capitalization of borrowing costs | (415,379) | (374,512)
Profit on supply to governmental entities | (76,705) | (92,365)
Actuarial gain/loss – G1 Plan | (36,538) | -
Construction margin | (88,947) | (91,790)
Borrowing costs | (13,111) | (15,063)
Total deferred tax liabilities | (1,090,857) | (1,066,071)
Deferred tax assets (liabilities), net | (36,754) | 186,345
Realization |
| December 31, 2017 | December 31, 2016
Deferred income tax assets |  |
to be realized within 12 months | 221,999 | 314,725
to be realized after one year | 832,104 | 937,691
Total deferred tax assets | 1,054,103 | 1,252,416
Deferred income tax liabilities |  |
to be realized within 12 months | (51,520) | (143,428)
to be realized after one year | (1,039,337) | (922,643)
Total deferred tax liabilities | (1,090,857) | (1,066,071)
Deferred tax asset (liabilities) | (36,754) | 186,345
Changes |
Deferred income tax assets | December 31, 2016 | Net change | December 31, 2017
Provisions | 524,129 | (41,266) | 482,863
Actuarial gain/loss – G1 | 85,044 | (85,044) | -
Pension obligations - G1 | 167,922 | (2,419) | 165,503
Donations of underlying asset on concession agreements | 57,317 | (2,205) | 55,112
Credit losses | 266,757 | (67,694) | 199,063
Other | 151,247 | 315 | 151,562
Total | 1,252,416 | (198,313) | 1,054,103
Deferred income tax liabilities |  |  |
Temporary difference on concession of intangible asset | (492,341) | 32,164 | (460,177)
Capitalization of borrowing costs | (374,512) | (40,867) | (415,379)
Profit on supply to governmental entities | (92,365) | 15,660 | (76,705)
Actuarial gain/loss – G1 | - | (36,538) | (36,538)
Construction margin | (91,790) | 2,843 | (88,947)
Borrowing costs | (15,063) | 1,952 | (13,111)
Total | (1,066,071) | (24,786) | (1,090,857)
Deferred tax assets (liabilities), net | 186,345 | (223,099) | (36,754)
Deferred income tax assets | December 31, 2015 | Net change | December 31, 2016
Provisions | 480,378 | 43,751 | 524,129
Actuarial gain/loss – G1 | - | 85,044 | 85,044
Pension obligations - G1 | 256,808 | (88,886) | 167,922
Donations of underlying asset on concession agreements | 53,206 | 4,111 | 57,317
Credit losses | 213,171 | 53,586 | 266,757
Tax losses | 58,829 | (58,829) | -
Other | 121,550 | 29,697 | 151,247
Total | 1,183,942 | 68,474 | 1,252,416
Deferred income tax liabilities |  |  |
Temporary difference on concession of intangible asset | (524,495) | 32,154 | (492,341)
Capitalization of borrowing costs | (309,648) | (64,864) | (374,512)
Profit on supply to governmental entities | (81,055) | (11,310) | (92,365)
Actuarial gain/loss – G1 | (33,726) | 33,726 | -
Construction margin | (94,921) | 3,131 | (91,790)
Borrowing costs | (11,855) | (3,208) | (15,063)
Total | (1,055,700) | (10,371) | (1,066,071)
Deferred tax asset, net | 128,242 | 58,103 | 186,345
| December 31, 2017 | December 31, 2016 | December 31, 2015
Opening balance | 186,345 | 128,242 | 209,478
Net change in the year: |  |  |
- corresponding entry to the income statement | (101,517) | (60,667) | (50,024)
- corresponding entry to valuation adjustments to equity (Note 20 (b)) | (121,582) | 118,770 | (31,212)
Total net change | (223,099) | 58,103 | (81,236)
Closing balance | (36,754) | 186,345 | 128,242
Reconciliation of the effective tax rate |
| December 31, 2017 | December 31, 2016 | December 31, 2015
Profit before income taxes | 3,503,614 | 4,129,054 | 587,529
Statutory rate | 34% | 34% | 34%
Estimated expense at statutory rate | (1,191,229) | (1,403,878) | (199,760)
Tax benefit of interest on equity | 245,444 | 245,637 | 56,172
Permanent differences |  |  |
Provision – Law 4,819/58 (i) | (57,104) | (63,039) | (54,679)
Donations | (12,413) | (10,987) | (3,153)
GESP Agreement (note 10 (vii)) | - | - | 151,465
Other differences | 30,998 | 50,311 | (1,295)
Income tax and social contribution | (984,304) | (1,181,956) | (51,250)
Current income tax and social contribution | (882,787) | (1,121,289) | (1,226)
Deferred income tax and social contribution | (101,517) | (60,667) | (50,024)
Effective rate | 28% | 29% | 9%
(i) Permanent difference related to the provision for actuarial liability (Note 20 (b) (iii)).

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