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Deferred taxes and contributions | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Deferred taxes and contributions |
| 21 | Deferred taxes and contributions
| (a) | Statement of financial position details
Schedule of deferred taxes |  |
| December 31, 2024 | December 31, 2023 (Reclassified)
Deferred tax assets |  |
Provisions | 839,864 | 666,131
Pension plan obligations - G1 plan | 125,198 | 135,231
Donations of underlying assets on concession agreements | 43,321 | 45,140
Credit losses | 177,271 | 182,519
Estimated losses with other accounts receivable | 50,515 | 54,905
Estimated losses with inventory losses | 127,840 | 74,939
Estimated losses with works and projects | 57,606 | 1,839
Estimated losses with the write-off of assets | 42,812 | 8,930
Performance agreements | 74,670 | 62,517
PVA - accounts receivable | 100,913 | 102,216
Loss – hedge (other comprehensive income) | 4,302 | -
Derivative financial instruments in profit/loss | 3,297 | -
Other | 75,644 | 77,421
Total deferred tax asset | 1,723,253 | 1,411,788
Deferred tax liabilities |  |
Temporary difference in the concession of intangible asset | (314,641) | (329,060)
Capitalization of borrowing costs | (461,362) | (465,510)
Profit on supply to government entities | (334,477) | (348,514)
Financial asset (indemnity) | (3,111,446) | -
Actuarial gain – G1 Plan | (125,096) | (121,425)
Construction margin | (37,842) | (40,579)
Borrowing costs | (280) | (8,624)
Total deferred tax liabilities | (4,385,144) | (1,313,712)
Deferred tax asset (liability), net | (2,661,891) | 98,076
(b) | Realization
Schedule of realization |  |
| December 31, 2024 | December 31, 2023
Deferred tax assets |  |
to be realized in up to 12 months | 530,104 | 366,525
to be realized after one year | 1,193,149 | 1,045,263
Total deferred tax asset | 1,723,253 | 1,411,788
Deferred tax liabilities |  |
to be realized in up to 12 months | (25,563) | (36,074)
to be realized after one year (*) | (4,359,581) | (1,277,638)
Total deferred tax liabilities | (4,385,144) | (1,313,712)
Deferred tax asset/(liability) | (2,661,891) | 98,076
(*) | The amount of R$ 3,111,446, related to the financial asset, will be realized after 2060.
(c) | Changes
Schedule of changes |  |  |
Deferred tax assets | December 31, 2023 (Reclassified)* | Net change | December 31, 2024
Provisions | 666,131 | 173,733 | 839,864
Pension plan obligations - G1 plan | 135,231 | (10,033) | 125,198
Donations of underlying assets on concession agreements | 45,140 | (1,819) | 43,321
Credit losses | 182,519 | (5,248) | 177,271
Estimated losses with other accounts receivable | 54,905 | (4,390) | 50,515
Estimated losses with inventory losses | 74,939 | 52,901 | 127,840
Estimated losses with works and projects | 1,839 | 55,767 | 57,606
Estimated losses with the write-off of assets | 8,930 | 33,882 | 42,812
Performance agreements | 62,517 | 12,153 | 74,670
PVA - accounts receivable | 102,216 | (1,303) | 100,913
Loss – hedge (Other comprehensive income) | - | 4,302 | 4,302
Derivative financial instruments in profit/loss | - | 3,297 | 3,297
Other | 77,421 | (1,777) | 75,644
Total | 1,411,788 | 311,465 | 1,723,253
Deferred tax liabilities |  |  |
Temporary difference in the concession of intangible asset | (329,060) | 14,419 | (314,641)
Capitalization of borrowing costs | (465,510) | 4,148 | (461,362)
Profit on supply to government entities | (348,514) | 14,037 | (334,477)
Financial asset (indemnity) | - | (3,111,446) | (3,111,446)
Actuarial gain – G1 Plan | (121,425) | (3,671) | (125,096)
Construction margin | (40,579) | 2,737 | (37,842)
Borrowing costs | (8,624) | 8,344 | (280)
Total deferred tax liabilities | (1,313,712) | (3,071,432) | (4,385,144)
Deferred tax asset/(liability) | 98,076 | (2,759,967) | (2,661,891)
Deferred tax assets | December 31, 2022 (Reclassified) | Net change | December 31, 2023 (Reclassified)
Provisions | 560,404 | 105,727 | 666,131
Pension plan obligations – G1 plan | 141,606 | (6,375) | 135,231
Donations of underlying assets on concession agreements | 46,088 | (948) | 45,140
Credit losses | 199,363 | (16,844) | 182,519
Estimated losses with other accounts receivable | 47,629 | 7,276 | 54,905
Estimated losses with inventory losses | 63,718 | 11,221 | 74,939
Estimated losses with works and projects | 1,839 | - | 1,839
Estimated losses with the write-off of assets | 8,930 | - | 8,930
Performance agreements | - | 62,517 | 62,517
PVA - accounts receivable | 95,626 | 6,590 | 102,216
Other | (45,944) | 123,365 | 77,421
Total | 1,119,259 | 292,529 | 1,411,788
Deferred tax liabilities |  |  |
Temporary difference in the concession of intangible asset | (353,817) | 24,757 | (329,060)
Capitalization of borrowing costs | (457,669) | (7,841) | (465,510)
Profit on supply to government entities | (346,650) | (1,864) | (348,514)
Actuarial gain – G1 | (93,561) | (27,864) | (121,425)
Construction margin | (43,323) | 2,744 | (40,579)
Borrowing costs | (13,517) | 4,893 | (8,624)
Total | (1,308,537) | (5,175) | (1,313,712)
Deferred tax asset/(liability) | (189,278) | 287,354 | 98,076
Deferred tax assets | December 31, 2021 (Reclassified) | Net change | December 31, 2022 (Reclassified)
Provisions | 503,374 | 57,030 | 560,404
Pension plan obligations - G1 | 150,577 | (8,971) | 141,606
Donations of underlying assets on concession agreements | 47,589 | (1,501) | 46,088
Credit losses | 183,963 | 15,400 | 199,363
Estimated losses with other accounts receivable | 36,876 | 10,753 | 47,629
Estimated losses with inventory losses | 57,197 | 6,521 | 63,718
Estimated losses with works and projects | 1,334 | 505 | 1,839
Estimated losses with the write-off of assets | 14,018 | (5,088) | 8,930
PVA - accounts receivable | 35,821 | 59,805 | 95,626
Other | (18,154) | (27,790) | (45,944)
Total | 1,012,595 | 106,664 | 1,119,259
Deferred tax liabilities |  |  |
Temporary difference in the concession of intangible asset | (368,235) | 14,418 | (353,817)
Capitalization of borrowing costs | (404,931) | (52,738) | (457,669)
Profit on supply to government entities | (353,262) | 6,612 | (346,650)
Actuarial gain – G1 | (109,271) | 15,710 | (93,561)
Construction margin | (46,079) | 2,756 | (43,323)
Borrowing costs | (14,556) | 1,039 | (13,517)
Total | (1,296,334) | (12,203) | (1,308,537)
Deferred tax liability, net | (283,739) | 94,461 | (189,278)
(*) | The 2022 and 2023 financial years were reclassified due to the breakdown of the amounts recorded in “other”.
| December 31, 2024 | December 31, 2023 | December 31, 2022
Opening balance | 98,076 | (189,278) | (283,739)
Net change in the year: |  |  |
- corresponding entry to the income statement | (2,756,296) | 315,218 | 78,751
- corresponding entry to valuation adjustments to equity (Note 22) | (3,671) | (27,864) | 15,710
Total net change | (2,759,967) | 287,354 | 94,461
Closing balance | (2,661,891) | 98,076 | (189,278)
(d) | Reconciliation of the effective tax rate
The amounts recorded as income tax and social contribution expenses in the consolidated financial statements are reconciled to the statutory rates, as shown below:
Schedule of reconciliation of the effective tax rate |  |  |
| December 31, 2024 | December 31, 2023 | December 31, 2022
Profit before income taxes | 13,642,808 | 4,753,984 | 4,272,750
Statutory rate | 34% | 34% | 34%
Estimated expense at the statutory rate | (4,638,555) | (1,616,355) | (1,452,735)
Tax benefit of interest on equity | 672,796 | 329,017 | 284,920
Permanent differences |  |  |
Provision – Law 4,819/1958 – G0 | (23,721) | (38,245) | (26,786)
Donations | (21,591) | (7,046) | (16,588)
Tax incentives | 52,892 | 62,510 | -
Agreement with AAPS | (77,471) | - | -
Other differences | (27,595) | 39,666 | 59,706
Income tax and social contribution | (4,063,245) | (1,230,453) | (1,151,483)
Current income tax and social contribution | (1,302,648) | (1,545,671) | (1,230,234)
Deferred income tax and social contribution | (2,760,597) | 315,218 | 78,751
Effective rate | 30% | 26% | 27%

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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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