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19. Deferred taxes and contributions (Tables) | 12 Months Ended
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Dec. 31, 2018
Deferred Taxes And Contributions Tables Abstract |
Deferred taxes |
| 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)
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)
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
Reconciliation of the effective tax rate |
| 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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