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13 Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Taxes [Abstract] |
Income Tax and Social Contribution | Deferred tax assets and liabilities may be offset if there is a legal right to offset the current tax assets and liabilities and they relate to the same taxing authority.
|  |  | Effect | Business | Recognized |  |  | Business | Recognized |
| Balance as of | Recognized | of applying | combination | comprehensive | Balance as of | Recognized | combination | comprehensive | Balance as of
| January 01, 2018 | in income | new IFRS | effect | income | December 31, 2018 | in income | effect (Note 1.2) | income | December 31, 2019
Noncurrent assets |  |  |  |  |  |  |  |  |  |
Provisions for legal claims | 514,358 | 55,123 | - | 3,696 | - | 573,177 | (62,044) | 6,237 | - | 517,370
Post-employment benefits | 293,611 | 15,080 | - | - | 19,994 | 328,685 | 13,285 | - | 63,444 | 405,414
Impairment of assets | 310,561 | 17,450 | - | - | - | 328,011 | 57,456 | - | - | 385,467
Provision for energy purchases | 156,325 | (1,834) | - | - | - | 154,491 | 10,840 | - | - | 165,331
Expected credit losses | 113,380 | (6,838) | 7,468 | - | - | 114,010 | 17,811 | - | - | 131,821
Tax losses and negative tax basis | 110,658 | (39,518) | - | - | - | 71,140 | 27,102 | - | - | 98,242
Social security contributions - injunction on judicial deposit | 60,856 | 6,154 | - | - | - | 67,010 | 4,190 | - | - | 71,200
Amortization - concession | 48,722 | 4,617 | - | - | - | 53,339 | 5,005 | - | - | 58,344
Provision for profit sharing | 22,270 | 8,278 | - | - | - | 30,548 | 21,567 | - | - | 52,115
Concession contracts | 24,906 | (1,300) | - | - | - | 23,606 | (1,253) | - | - | 22,353
Research and development and energy efficiency programs | 129,877 | 25,693 | - | - | - | 155,570 | (137,531) | - | - | 18,039
Others | 97,092 | 49,673 | 1,006 | - | - | 147,771 | (4,512) | - | - | 143,259
| 1,882,616 | 132,578 | 8,474 | 3,696 | 19,994 | 2,047,358 | (48,084) | 6,237 | 63,444 | 2,068,955
(-) Noncurrent liabilities |  |  |  |  |  |  |  |  |  |
Concession contracts | 535,726 | 68,475 | - | 9,457 | - | 613,658 | 99,817 | (1,026) | - | 712,449
Deemed cost | 449,884 | (34,559) | - | - | - | 415,325 | (34,116) | - | - | 381,209
Derivative financial instruments | - | 5,030 | - | - | - | 5,030 | 65,915 | - | - | 70,945
Escrow deposits monetary variation | 55,328 | 8,839 | - | - | - | 64,167 | (3,022) | - | - | 61,145
Accelerated depreciation | 26,401 | 6,281 | - | - | - | 32,682 | 17,640 | - | - | 50,322
Transaction cost on borrowings and debentures | 21,538 | 9,589 | - | - | - | 31,127 | 981 | - | - | 32,108
Others | 34,877 | 851 | - | - | - | 35,728 | 6,849 | - | - | 42,577
| 1,123,754 | 64,506 | - | 9,457 | - | 1,197,717 | 154,064 | (1,026) | - | 1,350,755
Net | 758,862 | 68,072 | 8,474 | (5,761) | 19,994 | 849,641 | (202,148) | 7,263 | 63,444 | 718,200
Assets presented in the Statement of Financial Position | 915,492 |  |  |  |  | 1,007,061 |  |  |  | 1,011,866
(-) Liabilities presented in the Statement of Financial Position | (156,630) |  |  |  |  | (157,420) |  |  |  | (293,666)
Realization of Deferred Taxes | The projected realization of the deferred taxes is shown below:
| Assets | Liabilities
2020 | 329,177 | (96,763)
2021 | 258,853 | (98,388)
2022 | 143,599 | (91,131)
2023 | 136,665 | (102,510)
2024 | 84,208 | (80,290)
2025 to 2027 | 158,702 | (209,525)
2028 to 2029 | 957,751 | (672,148)
| 2,068,955 | (1,350,755)
Other Recoverable Taxes and Other Taxes Due | 13.2 Other taxes recoverable and other tax obligations
| 12.31.2019 | 12.31.2018
Current assets |  |
Recoverable ICMS (VAT) | 103,977 | 96,072
Recoverable PIS/Pasep and Cofins taxes | 98,942 | 64,200
Other recoverable taxes | 2,141 | 570
| 205,060 | 160,842
Noncurrent assets |  |
Recoverable ICMS (VAT) | 74,568 | 50,306
PIS/Pasep and Cofins taxes | 213,667 | 147,380
Other recoverable taxes | 33,776 | 33,714
| 322,011 | 231,400
Current liabilities |  |
ICMS (VAT) payable | 179,662 | 185,634
PIS/Pasep and Cofins payable | 125,197 | 115,345
IRRF on JSCP | 117,807 | 23,687
Special Tax Regularization Program - Pert | 49,310 | 46,777
Ordinary financing of taxes with the federal tax authorities | 18,063 | 64,974
Other taxes | 11,029 | 15,016
| 501,068 | 451,433
Noncurrent liabilities |  |
Social security contributions - injunction on judicial deposit | 209,747 | 197,413
Special Tax Regularization Program - Pert | 447,897 | 471,665
Ordinary financing of taxes with the federal tax authorities | - | 21,658
TCFRH (a) | - | 101,821
Other taxes | 4,470 | 4,175
| 662,114 | 796,732
(a) Control, Monitoring and Inspection Fee for Exploration Activities and the Use of Water Resources - as a result of the repeal of the law that instituted the referred fee, the Company, based on the opinion of its legal advisors, concluded that the conditions to maintain the provision were not satisfied and reversed the balance, so that R $ 97,664 was recorded in the operating result (Note 33.6) and R $ 4,157 in the financial result
Reconciliation of Provision for Income Tax (IRPJ) and Social Contribution (CSLL) | 13.3 Reconciliation of provision for income tax (IRPJ) and social contribution (CSLL)
| 12.31.2019 | 12.31.2018 | 12.31.2017
Income before IRPJ and CSLL | 2,702,195 | 1,955,997 | 1,392,941
IRPJ and CSLL (34%) | (918,746) | (665,039) | (473,600)
Tax effects on: |  |  |
Equity in income | 36,297 | 46,203 | 36,555
Interest on own capital | 222,848 | 98,917 | 90,440
Dividends | 192 | 280 | 497
Non deductible expenses | (16,571) | (9,322) | (26,292)
Tax incentives | 17,804 | 16,465 | 14,973
Unrecognized income and social contribution tax loss carry-forwards | (48,892) | (15,383) | (5,645)
Setting up and/or offset of income tax and social contribution losses of prior years | - | 5,037 | 90,804
Difference between the calculation bases of deemed profit and taxable profit | 72,175 | 11,076 | (19,680)
Others | (4,433) | (227) | 17,262
Current IRPJ and CSLL | (433,555) | (580,065) | (379,943)
Deferred IRPJ and CSLL | (205,771) | 68,072 | 105,257
Effective rate - % | 23.7% | 26.2% | 19.7%

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