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v3.19.1

4. Changes in accounting practices and disclosures (Details 1) - BRL (R$) R$ in Thousands | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | --- | --- | ---
Current assets |  |  |  |
Cash and cash equivalents | R$ 3,029,191 | R$ 2,283,047 | R$ 1,886,221 | R$ 1,639,214
Trade receivables | 1,843,333 | 1,672,595 |  |
Accounts receivable from related parties | 174,148 | 180,773 |  |
Inventories | 65,596 | 85,671 |  |
Restricted cash | 31,900 | 18,822 |  |
Recoverable taxes | 380,703 | 276,585 |  |
Other receivables | 77,371 | 56,592 |  |
Total current assets | 5,602,242 | 4,574,085 |  |
Noncurrent assets |  |  |  |
Trade receivables | 209,083 | 215,910 |  |
Accounts receivable from related parties | 669,102 | 634,387 |  |
Escrow deposits | 152,018 | 122,686 |  |
Water National Agency - ANA | 49,136 | 70,487 |  |
Other receivables | 103,310 | 113,123 |  |
Investments | 44,587 | 36,932 | 31,096 |
Investment properties | 47,620 | 57,652 | 57,968 | 56,957
Contract asset | 7,407,948 | 0 |  |
Intangible assets | 29,012,460 | 33,466,132 | 31,246,788 | 28,513,626
Property, plant and equipment | 267,612 | 255,050 | R$ 302,383 | R$ 325,076
Total noncurrent assets | 37,962,876 | 34,972,359 |  |
Total assets | R$ 43,565,118 | 39,546,444 |  |
Previously Reported |  |  |  |
Current assets |  |  |  |
Cash and cash equivalents |  | 2,283,047 |  |
Trade receivables |  | 1,672,595 |  |
Accounts receivable from related parties |  | 180,773 |  |
Inventories |  | 85,671 |  |
Restricted cash |  | 18,822 |  |
Recoverable taxes |  | 276,585 |  |
Other receivables |  | 56,592 |  |
Total current assets |  | 4,574,085 |  |
Noncurrent assets |  |  |  |
Trade receivables |  | 215,910 |  |
Accounts receivable from related parties |  | 634,387 |  |
Escrow deposits |  | 122,686 |  |
Water National Agency - ANA |  | 70,487 |  |
Other receivables |  | 113,123 |  |
Investments |  | 36,932 |  |
Investment properties |  | 57,652 |  |
Contract asset |  | 0 |  |
Intangible assets |  | 33,466,132 |  |
Property, plant and equipment |  | 255,050 |  |
Total noncurrent assets |  | 34,972,359 |  |
Total assets |  | 39,546,444 |  |
Impact of IFRS 15 |  |  |  |
Current assets |  |  |  |
Cash and cash equivalents |  | 0 |  |
Trade receivables |  | 0 |  |
Accounts receivable from related parties |  | 0 |  |
Inventories |  | 0 |  |
Restricted cash |  | 0 |  |
Recoverable taxes |  | 0 |  |
Other receivables |  | 0 |  |
Total current assets |  | 0 |  |
Noncurrent assets |  |  |  |
Trade receivables |  | 0 |  |
Accounts receivable from related parties |  | 0 |  |
Escrow deposits |  | 0 |  |
Water National Agency - ANA |  | 0 |  |
Other receivables |  | 0 |  |
Investments |  | 0 |  |
Investment properties |  | 0 |  |
Contract asset |  | 10,387,715 |  |
Intangible assets |  | (10,387,715) |  |
Property, plant and equipment |  | 0 |  |
Total noncurrent assets |  | 0 |  |
Total assets |  | 0 |  |
As Adjusted |  |  |  |
Current assets |  |  |  |
Cash and cash equivalents |  | 2,283,047 |  |
Trade receivables |  | 1,672,595 |  |
Accounts receivable from related parties |  | 180,773 |  |
Inventories |  | 85,671 |  |
Restricted cash |  | 18,822 |  |
Recoverable taxes |  | 276,585 |  |
Other receivables |  | 56,592 |  |
Total current assets |  | 4,574,085 |  |
Noncurrent assets |  |  |  |
Trade receivables |  | 215,910 |  |
Accounts receivable from related parties |  | 634,387 |  |
Escrow deposits |  | 122,686 |  |
Water National Agency - ANA |  | 70,487 |  |
Other receivables |  | 113,123 |  |
Investments |  | 36,932 |  |
Investment properties |  | 57,652 |  |
Contract asset |  | 10,387,715 |  |
Intangible assets |  | 23,078,417 |  |
Property, plant and equipment |  | 255,050 |  |
Total noncurrent assets |  | 34,972,359 |  |
Total assets |  | R$ 39,546,444 |  |

X
- Definition Agreements executed within the scope of the Hydrographic Basin Depollution Program (PRODES), also known as ""Treated Sewage Purchase Program"". This program does not finance works or equipment, remunerates by results achieved, i.e., by effectively treated sewage. In this program, the Water National Agency (ANA) makes available funds, which are restricted to a specific current account and applied in investment funds at the Caixa Econ&amp;#244;mica Federal - Federal Savings Banks (CEF), until the fulfillment of treated sewage volume is evidenced, as well as, the reduction of polluting cargoes of each agreement. When resources are made available, liabilities are recorded until funds are released by ANA. After the evidence of targets stipulated in each contract, the revenue deriving from these funds is recognized, but if these targets are not met, funds will return to the National Treasury with the appropriate funds earnings. + References No definition available. + Details
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- Definition The amounts receivable resulting from related party transactions. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=24&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2018-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=24&date=2018-03-01&anchor=para_18_b&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_45&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B13_a&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_i&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph n -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_n&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_c&doctype=Standard -URIDate 2018-03-16 + Details
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