XML 121 R107.htm IDEA: XBRL DOCUMENT v3.21.1
15 Intangible assets (Details 1) - BRL (R$)
R$ in Thousands
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Summary of intangible assets [Line Items]      
Intangible assets, beginning R$ 32,325,447 R$ 29,012,460 R$ 33,466,132
First-time adoption of IFRS 16   64,955  
Transfers to contract assets [1]     (10,387,715)
Additions 411,285 1,723,952 1,144,728
Contract renewal 0 0 0
Transfers of works [2]     6,168,710
Transfer to indemnities receivable   (4,345)  
Transfer of contract assets 3,688,414 3,328,317  
Transfers 2,991 (13,531) (1,471)
Write-offs and disposals (16,313) (39,931) (24,866)
Amortization (2,006,249) (1,746,430) (1,353,058)
Intangible assets, ending 34,405,575 32,325,447 29,012,460
Concession agreements - equity value [member]      
Summary of intangible assets [Line Items]      
Intangible assets, beginning 1,494,853 [3] 4,073,344 7,141,614
First-time adoption of IFRS 16   0  
Transfers to contract assets [1]     (1,427,046)
Additions 1 [3] 2 93
Contract renewal (1,031,830) [3] (2,690,660) (1,935,780)
Transfers of works [2]     499,002
Transfer to indemnities receivable   (4,345)  
Transfer of contract assets 47,154 [3] 131,809  
Transfers 1,440 [3] 76,804 (5,268)
Write-offs and disposals (858) [3] (8,311) (1,406)
Amortization (26,985) [3] (83,790) (197,865)
Intangible assets, ending 483,775 [3] 1,494,853 [3] 4,073,344
Concession agreements - economic value [member]      
Summary of intangible assets [Line Items]      
Intangible assets, beginning 712,852 [4] 1,232,009 1,433,937
First-time adoption of IFRS 16   0  
Transfers to contract assets [1]     (233,361)
Additions 0 2,034 373
Contract renewal 0 (532,173) 0
Transfers of works [2]     114,442
Transfer to indemnities receivable   0  
Transfer of contract assets 113,320 89,041  
Transfers (1,403) 1,956 88
Write-offs and disposals (42) (569) (1,031)
Amortization (90,062) (79,446) (82,439)
Intangible assets, ending 734,665 712,852 [4] 1,232,009
Program contracts [member]      
Summary of intangible assets [Line Items]      
Intangible assets, beginning 13,819,700 [3] 8,777,929 7,595,066
First-time adoption of IFRS 16   0  
Transfers to contract assets [1]     (2,019,461)
Additions 303,472 [3] 1,338,443 928,818
Contract renewal 1,031,830 [3] 3,223,773 1,935,780
Transfers of works [2]     681,742
Transfer to indemnities receivable   0  
Transfer of contract assets 2,075,268 [3] 970,534  
Transfers (51,570) [3] 137,283 3,011
Write-offs and disposals (5,423) [3] (10,312) (7,616)
Amortization (812,970) [3] (617,950) (339,411)
Intangible assets, ending 16,360,307 [3] 13,819,700 [3] 8,777,929
Program contracts - commitments [member]      
Summary of intangible assets [Line Items]      
Intangible assets, beginning 1,364,875 1,079,551 910,375
First-time adoption of IFRS 16   0  
Transfers to contract assets [1]     0
Additions 58,323 331,328 206,946
Contract renewal 0 0 0
Transfers of works [2]     0
Transfer to indemnities receivable   0  
Transfer of contract assets 0 0  
Transfers 0 0 0
Write-offs and disposals 0 0 0
Amortization (52,275) (46,004) (37,770)
Intangible assets, ending 1,370,923 1,364,875 1,079,551
Services contracts - Sao Paulo [member]      
Summary of intangible assets [Line Items]      
Intangible assets, beginning 14,390,763 [4] 13,391,452 15,917,015
First-time adoption of IFRS 16   0  
Transfers to contract assets [1]     (6,707,847)
Additions 20,940 3,867 3,724
Contract renewal 0 (940) 0
Transfers of works [2]     4,818,734
Transfer to indemnities receivable   0  
Transfer of contract assets 1,382,656 2,054,940  
Transfers (23,645) (228,583) 12
Write-offs and disposals (9,990) (20,739) (14,813)
Amortization (888,120) (809,234) (625,373)
Intangible assets, ending 14,872,604 14,390,763 [4] 13,391,452
Software license [member]      
Summary of intangible assets [Line Items]      
Intangible assets, beginning 471,706 458,175 468,125
First-time adoption of IFRS 16   0  
Transfers to contract assets [1]     0
Additions 0 0 4,774
Contract renewal 0 0 0
Transfers of works [2]     54,790
Transfer to indemnities receivable   0  
Transfer of contract assets 70,016 81,993  
Transfers 78,169 (991) 686
Write-offs and disposals   0 0
Amortization (79,266) (67,471) (70,200)
Intangible assets, ending 540,625 471,706 458,175
Right of use - other assets [member]      
Summary of intangible assets [Line Items]      
Intangible assets, beginning 70,698 0  
First-time adoption of IFRS 16 28,549 64,955  
Additions 0 48,278  
Contract renewal 0 0  
Transfer to indemnities receivable   0  
Transfer of contract assets 0 0  
Transfers 0 0  
Write-offs and disposals (56,571) 0  
Amortization R$ 42,676 (42,535)  
Intangible assets, ending   R$ 70,698 R$ 0
[1] Work in progress transferred to contract assets due to adoption of IFRS 15, as of January 1, 2018, as described in Note 4.1.
[2] Work in progress transferred from contract assets to intangible assets.
[3] As of December 31, 2020, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 269,561 - R$ 76,454 recognized as concession agreements - equity value and R$ 193,107 recognized as program contracts (R$ 292,824 as of December 31, 2019 - R$ 87,266 recognized as concession agreements - equity value and R$ 205,558 recognized as program contracts).
[4] As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 292,824 - (R$ 315,717 as of December 31, 2018 -R$ R$ 98,077 recognized as concession agreements -equity value and R$ 217,640 recognized as program contracts).