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19 Deferred taxes and contributions (Tables) | 12 Months Ended
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Dec. 31, 2020
Deferred Taxes And Contributions |
Schedule of deferred taxes |
| December 31, 2020 | December 31, 2019
Deferred income tax assets |  |
Provisions | 436,445 | 366,673
Pension obligations - G1 | 154,498 | 157,998
Donations of underlying asset on concession agreements | 50,142 | 51,818
Credit losses | 155,719 | 145,622
Other | 134,932 | 183,147
Total deferred tax assets | 931,736 | 905,258
Deferred income tax liabilities |  |
Temporary difference on concession of intangible asset | (388,675) | (408,732)
Capitalization of borrowing costs | (390,211) | (409,236)
Profit on supply to government entities | (356,513) | (372,289)
Actuarial gain/loss – G1 Plan | (48,979) | (54,222)
Construction margin | (48,843) | (83,399)
Borrowing costs | (19,231) | (11,376)
Total deferred tax liabilities | (1,252,452) | (1,339,254)
Deferred tax assets (liabilities), net | (320,716) | (433,996)
Schedule of realization |
| December 31, 2020 | December 31, 2019
Deferred income tax assets |  |
to be realized within 12 months | 263,580 | 189,740
to be realized after one year | 668,156 | 715,518
Total deferred tax asset | 931,736 | 905,258
Deferred income tax liabilities |  |
to be realized within 12 months | (31,388) | (35,954)
to be realized after one year | (1,221,064) | (1,303,300)
Total deferred tax liabilities | (1,252,452) | (1,339,254)
Deferred tax liability | (320,716) | (433,996)
Schedule of changes |
Deferred income tax assets | December 31, 2019 | Net change | December 31, 2020
Provisions | 366,673 | 69,772 | 436,445
Pension obligations - G1 | 157,998 | (3,500) | 154,498
Donations of underlying asset on concession agreements | 51,818 | (1,676) | 50,142
Credit losses | 145,622 | 10,097 | 155,719
Other | 183,147 | (48,215) | 134,932
Total | 905,258 | 26,478 | 931,736
Deferred income tax liabilities |  |  |
Temporary difference on concession of intangible asset | (408,732) | 20,057 | (388,675)
Capitalization of borrowing costs | (409,236) | 19,025 | (390,211)
Profit on supply to governmental entities | (372,289) | 15,776 | (356,513)
Actuarial (gain)/loss – G1 | (54,222) | 5,243 | (48,979)
Construction margin | (83,399) | 34,556 | (48,843)
Borrowing costs | (11,376) | (7,855) | (19,231)
Total | (1,339,254) | 86,802 | (1,252,452)
Deferred tax liabilities, net | (433,996) | 113,280 | (320,716)
Deferred income tax assets | December 31, 2018 | Net change | December 31, 2019
Provisions | 337,833 | 28,840 | 366,673
Pension obligations - G1 | 157,044 | 954 | 157,998
Donations of underlying asset on concession agreements | 54,131 | (2,313) | 51,818
Credit losses | 197,920 | (52,298) | 145,622
Other | 186,887 | (3,740) | 183,147
Total | 933,815 | (28,557) | 905,258
Deferred income tax liabilities |  |  |
Temporary difference on concession of intangible asset | (433,842) | 25,110 | (408,732)
Capitalization of borrowing costs | (420,978) | 11,742 | (409,236)
Profit on supply to governmental entities | (206,978) | (165,311) | (372,289)
Actuarial (gain)/loss – G1 | (36,430) | (17,792) | (54,222)
Construction margin | (86,164) | 2,765 | (83,399)
Borrowing costs | (10,665) | (711) | (11,376)
Total | (1,195,057) | (144,197) | (1,339,254)
Deferred tax assets (liabilities), net | (261,242) | (172,754) | (433,996)
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)
| December 31, 2020 |  | December 31, 2019 |  | December 31, 2018
Opening balance | (433,996) |  | (261,242) |  | (36,754)
Net change in the year: |  |  |  |  |
- corresponding entry to the income statement | 108,037 |  | (154,962) |  | (224,596)
- corresponding entry to valuation adjustments to equity (Note 21 (b)) | 5,243 |  | (17,792) |  | 108
Total net change | 113,280 |  | (172,754) |  | (224,488)
Closing balance | (320,716) |  | (433,996) |  | (261,242)
Schedule of reconciliation of the effective tax rate |
| December 31, 2020 | December 31, 2019 | December 31, 2018
Profit before income taxes | 1,326,002 | 4,677,942 | 3,912,319
Statutory rate | 34% | 34% | 34%
Estimated expense at statutory rate | (450,841) | (1,590,500) | (1,330,186)
Tax benefit of interest on equity | 126,604 | 312,339 | 264,816
Permanent differences |  |  |
Provision – Law 4,819/1958 – G0 (i) | (37,675) | (44,426) | (46,544)
Donations | (8,672) | (19,888) | (13,068)
Other differences | 17,900 | 32,050 | 47,731
Income tax and social contribution | (352,684) | (1,310,425) | (1,077,251)
Current income tax and social contribution | (460,721) | (1,155,463) | (852,655)
Deferred income tax and social contribution | 108,037 | (154,962) | (224,596)
Effective rate | 27% | 28% | 28%
| (i) | Permanent difference related to the provision for actuarial liability (Note 21 (b) (ii)).

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