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v3.24.1.1.u2

Deferred taxes and contributions (Tables) | 3 Months Ended
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Mar. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of deferred taxes |
Schedule of deferred taxes |  |
| March 31, 2024 | December 31, 2023
Deferred income tax assets |  |
Provisions | 678,996 | 666,131
Pension plan obligations - G1 | 132,543 | 135,231
Donations of underlying assets on concession agreements | 44,594 | 45,140
Allowance for doubtful accounts | 190,726 | 182,519
Other | 376,281 | 382,767
Total deferred tax asset | 1,423,140 | 1,411,788
Deferred income tax liabilities |  |
Temporary difference on concession of intangible asset | (325,461) | (329,060)
Capitalization of borrowing costs | (466,374) | (465,510)
Profit on supply to government entities | (347,379) | (348,514)
Actuarial gain – G1 Plan | (121,425) | (121,425)
Construction margin | (39,893) | (40,579)
Borrowing costs | (7,323) | (8,624)
Total deferred tax liabilities | (1,307,855) | (1,313,712)
Deferred tax asset, net | 115,285 | 98,076
Schedule of changes |
Schedule of changes |  |  |
Deferred income tax assets | December 31, 2023 | Net change | March 31, 2024
Provisions | 666,131 | 12,865 | 678,996
Pension plan obligations - G1 | 135,231 | (2,688) | 132,543
Donations of underlying assets on concession agreements | 45,140 | (546) | 44,594
Allowance for doubtful accounts | 182,519 | 8,207 | 190,726
Other | 382,767 | (6,486) | 376,281
Total | 1,411,788 | 11,352 | 1,423,140
Deferred income tax liabilities |  |  |
Temporary difference on concession of intangible asset | (329,060) | 3,599 | (325,461)
Capitalization of borrowing costs | (465,510) | (864) | (466,374)
Profit on supply to government entities | (348,514) | 1,135 | (347,379)
Actuarial gain – G1 | (121,425) | - | (121,425)
Construction margin | (40,579) | 686 | (39,893)
Borrowing costs | (8,624) | 1,301 | (7,323)
Total | (1,313,712) | 5,857 | (1,307,855)
Deferred tax asset, net | 98,076 | 17,209 | 115,285
Deferred income tax assets | December 31, 2022 | Net change | March 31, 2023
Provisions | 560,404 | 12,715 | 573,119
Pension plan obligations - G1 | 141,606 | (4,774) | 136,832
Donations of underlying assets on concession agreements | 46,088 | (288) | 45,800
Allowance for doubtful accounts | 199,363 | (6,693) | 192,670
Other | 171,798 | (2,221) | 169,577
Total | 1,119,259 | (1,261) | 1,117,998
Deferred income tax liabilities |  |  |
Temporary difference on concession of intangible asset | (353,817) | 3,498 | (350,319)
Capitalization of borrowing costs | (457,669) | (7,785) | (465,454)
Profit on supply to government entities | (346,650) | 1,390 | (345,260)
Actuarial gain – G1 | (93,561) | - | (93,561)
Construction margin | (43,323) | 686 | (42,637)
Borrowing costs | (13,517) | 1,227 | (12,290)
Total | (1,308,537) | (984) | (1,309,521)
Deferred tax liability, net | (189,278) | (2,245) | (191,523)
Schedule of reconciliation of the effective tax rate |
Schedule of reconciliation of the effective tax rate |  |
| January to March 2023 | January to March 2024
Profit before income taxes | 1,132,945 | 1,323,860
Statutory rate | 34% | 34%
Estimated expense at statutory rate | (385,201) | (450,112)
Permanent differences: |  |
Provision Law 4,819/1958 – G0 (i) | (10,772) | (6,555)
Donations | (1,065) | (1,093)
Agreement with AAPS | - | (55,212)
Other differences | 11,305 | 12,407
Income tax and social contribution | (385,733) | (500,565)
Current income tax and social contribution | (383,488) | (517,774)
Deferred income tax and social contribution | (2,245) | 17,209
Effective rate | 34% | 38%
(i) | Permanent difference related to the provision for the actuarial liability. See Note 21 (ii) and (v).

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