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19. Deferred taxes and contributions | 12 Months Ended
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Dec. 31, 2018
Deferred Taxes And Contributions |
Deferred taxes and contributions |
| (a) | Statement of financial position details
| December 31, 2018 | December 31, 2017
Deferred income tax assets |  |
Provisions | 337,833 | 482,863
Pension obligations - G1 | 157,044 | 165,503
Donations of underlying asset on concession agreements | 54,131 | 55,112
Credit losses | 197,920 | 199,063
Other | 186,887 | 151,562
Total deferred tax assets | 933,815 | 1,054,103
Deferred income tax liabilities |  |
Temporary difference on concession of intangible asset | (433,842) | (460,177)
Capitalization of borrowing costs | (420,978) | (415,379)
Profit on supply to governmental entities | (206,978) | (76,705)
Actuarial gain/loss – G1 Plan | (36,430) | (36,538)
Construction margin | (86,164) | (88,947)
Borrowing costs | (10,665) | (13,111)
Total deferred tax liabilities | (1,195,057) | (1,090,857)
Deferred tax assets (liabilities), net | (261,242) | (36,754)
(b) Realization
| December 31, 2018 | December 31, 2017
Deferred income tax assets |  |
to be realized within 12 months | 158,294 | 221,999
to be realized after one year | 775,521 | 832,104
Total deferred tax assets | 933,815 | 1,054,103
Deferred income tax liabilities |  |
to be realized within 12 months | (32,546) | (51,520)
to be realized after one year | (1,162,511) | (1,039,337)
Total deferred tax liabilities | (1,195,057) | (1,090,857)
Deferred tax asset (liabilities) | (261,242) | (36,754)
(c) Changes
Deferred income tax assets | December 31, 2017 | Net change | December 31, 2018
Provisions | 482,863 | (145,030) | 337,833
Pension obligations - G1 | 165,503 | (8,459) | 157,044
Donations of underlying asset on concession agreements | 55,112 | (981) | 54,131
Credit losses | 199,063 | (1,143) | 197,920
Other | 151,562 | 35,325 | 186,887
Total | 1,054,103 | (120,288) | 933,815
Deferred income tax liabilities |  |  |
Temporary difference on concession of intangible asset | (460,177) | 26,335 | (433,842)
Capitalization of borrowing costs | (415,379) | (5,599) | (420,978)
Profit on supply to governmental entities | (76,705) | (130,273) | (206,978)
Actuarial (gain)/loss – G1 | (36,538) | 108 | (36,430)
Construction margin | (88,947) | 2,783 | (86,164)
Borrowing costs | (13,111) | 2,446 | (10,665)
Total | (1,090,857) | (104,200) | (1,195,057)
Deferred tax assets (liabilities), net | (36,754) | (224,488) | (261,242)
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)
| December 31, 2018 | December 31, 2017 | December 31, 2016
Opening balance | (36,754) | 186,345 | 128,242
Net change in the year: |  |  |
- corresponding entry to the income statement | (224,596) | (101,517) | (60,667)
- corresponding entry to valuation adjustments to equity (Note 21 (b)) | 108 | (121,582) | 118,770
Total net change | (224,488) | (223,099) | 58,103
Closing balance | (261,242) | (36,754) | 186,345
(d) Reconciliation of the effective tax rate The amounts recorded as income tax and social contribution expenses in the financial statements are reconciled to the statutory rates, as shown below:
| December 31, 2018 | December 31, 2017 | December 31, 2016
Profit before income taxes | 3,912,319 | 3,503,614 | 4,129,054
Statutory rate | 34% | 34% | 34%
Estimated expense at statutory rate | (1,330,186) | (1,191,229) | (1,403,878)
Tax benefit of interest on equity | 264,816 | 245,444 | 245,637
Permanent differences |  |  |
Provision – Law 4,819/58 (i) | (46,544) | (57,104) | (63,039)
Donations | (13,068) | (12,413) | (10,987)
Other differences | 47,731 | 30,998 | 50,311
Income tax and social contribution | (1,077,251) | (984,304) | (1,181,956)
Current income tax and social contribution | (852,655) | (882,787) | (1,121,289)
Deferred income tax and social contribution | (224,596) | (101,517) | (60,667)
Effective rate | 28% | 28% | 29%
(i) Permanent difference related to the provision for actuarial liability (Note 21 (b) (iii)).

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