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3 Basis of Preparation (Tables) | 12 Months Ended
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Dec. 31, 2020
Generation concession agreement in service |
Schedule of effects only between the asset | The reclassification also had no impact the covenants of borrowing and debenture agreements. The following tables show the effects only between the asset line items:
12.31.2019 | As previously stated | Adjustments | Restated
STATEMENT OF FINANCIAL POSITION |  |  |
ASSETS | 38,312,550 | - | 38,312,550
CURRENT ASSETS | 7,909,196 | - | 7,909,196
Accounts receivable - concessions | 58,842 | (54,297) | 4,545
Contract assets | 107,443 | 54,297 | 161,740
NONCURRENT ASSETS | 30,403,354 | - | 30,403,354
Accounts receivable - concessions | 2,558,796 | (684,972) | 1,873,824
Contract assets | 3,943,941 | 684,972 | 4,628,913
01.01.2019 | As previously stated (a) | Adjustments | Restated
STATEMENT OF FINANCIAL POSITION |  |  |
ASSETS | 36,048,122 | - | 36,048,122
CURRENT ASSETS | 6,677,846 | - | 6,677,846
Accounts receivable - concessions | 53,177 | (48,997) | 4,180
Contract assets | 85,019 | 48,997 | 134,016
NONCURRENT ASSETS | 29,370,276 | - | 29,370,276
Accounts receivable - concessions | 2,497,514 | (704,829) | 1,792,685
Contract assets | 3,348,211 | 704,829 | 4,053,040
(a) The balance considers the adjustments of 01.01.2019 resulting from the initial application of IFRS 16, as shown in Note 4.16 of the Consolidated Financial Statements of December 31, 2019.
Schedule of discontinued operation |
12.31.2019 | As previously stated | Discontinued operations | Restated
STATEMENTS OF INCOME |  |  |
NET OPERATING REVENUE | 16,244,274 | (375,029) | 15,869,245
Operating costs | (11,760,176) | 296,028 | (11,464,148)
GROSS PROFIT | 4,484,098 | (79,001) | 4,405,097
Selling expenses | (207,059) | 31,287 | (175,772)
General and administrative expenses | (734,300) | 23,011 | (711,289)
Other operational income (expenses) | (458,815) | 136,309 | (322,506)
Equity in earnings of investees | 106,757 | - | 106,757
Profit before financial results and taxes | 3,190,681 | 111,606 | 3,302,287
Financial results | (488,486) | 33,122 | (455,364)
Operating profit | 2,702,195 | 144,728 | 2,846,923
Income tax and social contribution | (639,326) | (36,335) | (675,661)
Net income for the period - continuing operations | 2,062,869 | 108,393 | 2,171,262
Result of discontinued operations | - | (108,393) | (108,393)
Net income | 2,062,869 | - | 2,062,869
Attributed to controlling shareholders | 1,989,946 | - | 1,989,946
Attributed to non-controlling interest | 72,923 | - | 72,923
STATEMENTS OF COMPREHENSIVE INCOME |  |  |
Total comprehensive income, net of taxes | (123,184) | - | (123,184)
Total comprehensive income | 1,939,685 | - | 1,939,685
Attributed to controlling shareholders | 1,862,489 | - | 1,862,489
Attributed to non-controlling interest | 77,196 | - | 77,196
STATEMENTS OF CASH FLOWS |  |  |
Cash flow from opertional activities | 2,945,006 | - | 2,945,006
Net income | 2,062,869 | - | 2,062,869
Profit adjustments | 2,416,665 | (419,093) | 1,997,572
Changes in assets and liabilities | 75,908 | 38,821 | 114,729
Taxes and charges paid | (1,610,436) | 51,464 | (1,558,972)
Result of discontinued operations | - | 328,808 | 328,808
Cash flow from investment activities | (1,663,651) | - | (1,663,651)
Property, plant and equipment and intangible assets | (548,162) | 175,568 | (372,594)
Other activities | (1,115,489) | - | (1,115,489)
Discontinued operations | - | (175,568) | (175,568)
Cash flow from financing activities | (288,037) | - | (288,037)
Issue of Loans and Debentures | 3,761,324 | (210,000) | 3,551,324
Loan, debentures and lease payments | (3,668,940) | 9,260 | (3,659,680)
Other activities | (380,421) | - | (380,421)
Discontinued operations | - | 200,740 | 200,740
Total effects on cash and cash equivalents | 993,318 | - | 993,318
12.31.2018 | As previously stated | Discontinued operations | Restated
STATEMENTS OF INCOME |  |  |
NET OPERATING REVENUE | 14,934,780 | (384,316) | 14,550,464
Operating costs | (11,501,688) | 128,780 | (11,372,908)
GROSS PROFIT | 3,433,092 | (255,536) | 3,177,556
Selling expenses | (148,709) | 43,295 | (105,414)
General and administrative expenses | (723,534) | 16,690 | (706,844)
Other operational income (expenses) | (302,690) | 52,686 | (250,004)
Equity in earnings of investees | 135,888 | - | 135,888
Profit before financial results and taxes | 2,394,047 | (142,865) | 2,251,182
Financial results | (438,050) | 24,905 | (413,145)
Operating profit | 1,955,997 | (117,960) | 1,838,037
Income tax and social contribution | (511,993) | 40,827 | (471,166)
Net income for the period - continuing operations | 1,444,004 | (77,133) | 1,366,871
Result of discontinued operations | - | 77,133 | 77,133
Net income | 1,444,004 | - | 1,444,004
Attributed to controlling shareholders | 1,407,063 | - | 1,407,063
Attributed to non-controlling interest | 36,941 | - | 36,941
STATEMENTS OF COMPREHENSIVE INCOME |  |  |
Total comprehensive income, net of taxes | (38,360) | - | (38,360)
Total comprehensive income | 1,405,644 | - | 1,405,644
Attributed to controlling shareholders | 1,368,549 | - | 1,368,549
Attributed to non-controlling interest | 37,095 | - | 37,095
STATEMENTS OF CASH FLOWS |  |  |
Cash flow from opertional activities | 1,770,971 | - | 1,770,971
Net income | 1,444,004 | - | 1,444,004
Profit adjustments | 1,204,142 | (209,217) | 994,925
Changes in assets and liabilities | 381,474 | 11,478 | 392,952
Taxes and charges paid | (1,258,649) | 83,488 | (1,175,161)
Result of discontinued operations | - | 114,251 | 114,251
Cash flow from investment activities | (2,149,153) | - | (2,149,153)
Property, plant and equipment and intangible assets | (1,496,644) | 280,542 | (1,216,102)
Other activities | (652,509) | - | (652,509)
Discontinued operations | - | (280,542) | (280,542)
Cash flow from financing activities | 1,286,516 | - | 1,286,516
Issue of Loans and Debentures | 4,205,049 | - | 4,205,049
Loan and debentures payments | (2,617,811) | 5,804 | (2,612,007)
Other activities | (300,722) | - | (300,722)
Discontinued operations | - | (5,804) | (5,804)
Total effects on cash and cash equivalents | 908,334 | - | 908,334
Schedule of earnings per share | The table shows the values of earnings per share presented in the Financial Statements as of December 31, 2019 and 2018 and the values that are being restated, equivalent to the value already disclosed divided by 10:
12.31.2019 | As previously stated | Restated
Basic and diluted net earning per share attributed |  |
to controlling shareholders |  |
Common shares | 6.94344 | 0.69440
Class "A" Preferred shares | 9.11525 | 0.85790
Class "B" Preferred shares | 7.63812 | 0.76388
Gross value of dividends per share |  |
Common shares | 2.24235 | 0.22423
Class "A" Preferred shares | 3.94657 | 0.39466
Class "B" Preferred shares | 2.46692 | 0.24669
12.31.2018 | As previously stated | Restated
Basic and diluted net earning per share attributed |  |
to controlling shareholders |  |
Common shares | 4.91091 | 0.49109
Class "A" Preferred shares | 5.40201 | 0.54020
Class "B" Preferred shares | 5.40201 | 0.54020
Gross value of dividends per share |  |
Common shares | 1.31950 | 0.13195
Class "A" Preferred shares | 2.89050 | 0.28905
Class "B" Preferred shares | 1.45151 | 0.14515

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