XML 209 R13.htm IDEA: XBRL DOCUMENT
v3.20.1

7 Trade Accounts Receivables | 12 Months Ended
--- | ---
Dec. 31, 2019
Trade and other receivables [abstract] |
Trade Accounts Receivables | 7 Trade Accounts Receivable
| Balances | Overdue | Overdue for | Total | Total
| falling due | up to 90 days | more than 90 days | 12.31.2019 | 12.31.2018
Customers |  |  |  |  |
Residential | 346,883 | 203,471 | 29,361 | 579,715 | 584,621
Industrial | 184,959 | 30,440 | 83,320 | 298,719 | 365,020
Commercial | 271,065 | 63,557 | 29,364 | 363,986 | 372,914
Rural | 77,716 | 20,419 | 5,136 | 103,271 | 89,634
Public Entities | 44,608 | 7,523 | 3,716 | 55,847 | 56,920
Public lighting | 38,470 | 51 | 2 | 38,523 | 39,114
Public service | 43,660 | 882 | 441 | 44,983 | 42,702
Unbilled - captives | 516,203 | - | - | 516,203 | 478,328
Energy installments plan - captives (7.1) | 124,151 | 16,280 | 63,761 | 204,192 | 197,951
Low income subsidy - Eletrobras | 12,174 | - | - | 12,174 | 11,958
Free consumers | 128,689 | 4,066 | 1 | 132,756 | 110,528
Other receivables | 42,433 | 23,362 | 82,580 | 148,375 | 138,116
| 1,831,011 | 370,051 | 297,682 | 2,498,744 | 2,487,806
Concessionaires, Permission holder and Trading Companies |  |  |  |  |
Bilateral contracts | 183,973 | 74 | 7,416 | 191,463 | 186,252
Regulated contracts | 148,410 | 4,289 | 6,793 | 159,492 | 66,294
CCEE (7.2) | 196,047 | - | 119,665 | 315,712 | 323,657
Energy suplies | 528,430 | 4,363 | 133,874 | 666,667 | 576,203
Charges from using transmission grid | 203,125 | 4,511 | 7,946 | 215,582 | 208,060
. |  |  |  |  |
Telecommunications | 50,752 | 10,094 | 6,458 | 67,304 | 62,985
. |  |  |  |  |
Gas distribution | 90,510 | 9,228 | 11,288 | 111,026 | 103,340
. |  |  |  |  |
Expected credit losses (7.3) | (5,966) | (11,486) | (359,304) | (376,756) | (331,388)
| 2,697,862 | 386,761 | 97,944 | 3,182,567 | 3,107,006
Current |  |  |  | 3,120,168 | 2,944,091
Noncurrent |  |  |  | 62,399 | 162,915
7.1 Energy installments plan The trade accounts receivable renegotiated are discounted to present value as of December 31, 2019, taking into consideration the future value, the maturity dates, the dates of settlement and the discount rate ranging from 0.26% to 2.81% p.m. 7.2 Electricity Trading Chamber - CCEE Balance receivable by the electricity generation, trading and distribution subsidiaries deriving from the positive position in the monthly settlement of the spot market centralized by CCEE. Amounts are received in the second month following the recognition of revenue or offset against future settlements when the result is negative for the subsidiary. The Company is challenging in court the request for exemption of responsibility so that the obligation to supply the energy sold from Colíder HPP should be postponed (Note 17.4). From the amount determined by CCEE, for the controversial portion arising from the effects of the injunction for exemption of responsibility of Colíder HPP, an allowance for expected losses was recognized in the amount of R$ 119,665 (Note 7.3). 7.3 Expected credit losses The expected credit losses are recorded based on the analysis of the credit realization risks in an amount considered sufficient to cover any losses on the realization of trade accounts receivable, considering specific criteria according to payment history, collection actions carried out to recover the credit and the materiality of the amount due in the receivables portfolio. The Company considers the total recorded expected credit losses of trade accounts receivable sufficient to cover losses on the realization of these assets, according to the breakdown below:
| Balance as of | Additions/ Reversal | Reversal | Balance as of | Effects of applying | Additions/ Reversal | Reversal | Balance as of | Additions / | Reversal | Balance as of
| January 1, 2017 |  | of write offs | December 31, 2017 | new IFRS |  | of write offs | December 31, 2018 | (Reversals) | of write offs | December 31, 2019
Customers |  |  |  |  |  |  |  |  |  |  |
Residential | 66,502 | 36,177 | (80,147) | 22,532 | (5,708) | 62,274 | (57,376) | 21,722 | 71,794 | (51,692) | 41,824
Industrial | 66,563 | 26,265 | (14,049) | 78,779 | 4,394 | 10,367 | (6,343) | 87,197 | 33,772 | (23,015) | 97,954
Commercial | 67,075 | 18,101 | (25,901) | 59,275 | 16,973 | 10,318 | (16,849) | 69,717 | 27,866 | (26,658) | 70,925
Rural | 3,130 | 2,997 | (3,396) | 2,731 | 1,646 | 3,734 | (4,301) | 3,810 | 1,499 | (1,920) | 3,389
Public Entities | 12,981 | (3,833) | (4,313) | 4,835 | 3,262 | (1,313) | (1,910) | 4,874 | 435 | (419) | 4,890
Public lighting | 104 | 205 | (269) | 40 | 389 | (304) | (5) | 120 | (117) | - | 3
Public service | 1,111 | (653) | (439) | 19 | 460 | 8 | (288) | 199 | 145 | (79) | 265
Unbilled - captives | - | - | - | - | 1,573 | (71) | - | 1,502 | (322) | - | 1,180
Adjustment to present value | - | - | - | - | (4,048) | 1,165 | - | (2,883) | 1,442 | - | (1,441)
| 217,466 | 79,259 | (128,514) | 168,211 | 18,941 | 86,178 | (87,072) | 186,258 | 136,514 | (103,783) | 218,989
Concessionaires, Permission holder and Trading Companies |  |  |  |  |  |  |  |  |  |  |
CCEE (7.2) | 119,665 | - | - | 119,665 | - | - | - | 119,665 | - | - | 119,665
Concessionaries and permission holder | 13,077 | 1,287 | (175) | 14,189 | 4,155 | (8,860) | (10) | 9,474 | 11,608 | (657) | 20,425
| 132,742 | (1,287) | (175) | 133,854 | 4,155 | (8,860) | (10) | 129,139 | 11,608 | (657) | 140,090
Telecommunications | 534 | 8,309 | (7,332) | 1,511 | (1,233) | 12,749 | (9,148) | 3,879 | 13,292 | (12,022) | 5,149
Gas distribution | 4,924 | 1,433 | (103) | 6,254 | - | 6,017 | (159) | 12,112 | 1,063 | (647) | 12,528
| 355,666 | 90,288 | (136,124) | 309,830 | 21,863 | 96,084 | (96,389) | 331,388 | 162,477 | (117,109) | 376,756
Trade accounts receivable are written off when there is no reasonable expectation of recovery. Indications for this include, among other things, the inability of the debtor to participate in a plan to renegotiate its debt with the Company or to make contractual payments of overdue debts. Expected credit losses are presented in selling expenses, in the group of Credit losses, provisions and reversals. Subsequent recoveries of amounts previously written off are also credited to selling expenses, in the group of Other operating costs and expenses, net.

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration