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v3.22.1

Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Schedule of Deferred income tax and social contribution | Schedule of Deferred income tax and social contribution
13.1 | Deferred income tax and social contribution
|  |  |  | Recognized |  |  |  |  | Recognized |
| Balance as of | Recognized | Reclassi- | comprehensive | Balance as of | Recognized |  | Reclassi- | comprehensive | Balance as of
| January 1, 2020 | in income | fication (b) | income | December 31, 2020 | in income | Others (a) | fication (b) | income | December 31, 2021
Noncurrent assets |  |  |  |  |  |  |  |  |  |
Provisions for legal claims | 516,752 | (4,391) | (12,986) | - | 499,375 | 7,291 | - | (2,205) | - | 504,461
Post-employment benefits | 405,414 | 7,845 | 1,583 | 92,190 | 507,032 | (766) | - | 16,875 | (93,881) | 429,260
Impairment of assets | 385,467 | (45,146) | (29,715) | - | 310,606 | (6,456) | - | (1,753) | - | 302,397
Research and development and energy efficiency programs | 165,331 | (12,833) | - | - | 152,498 | (13,649) | - | - | - | 138,849
Tax losses and negative tax basis | 98,242 | 146,469 | (29,322) | - | 215,389 | 54,416 | (148,005) | 1,210 | - | 123,010
Provisons for performance and profit sharing | 52,115 | 108,344 | - | - | 160,459 | (45,866) | - | - | - | 114,593
Expected credit losses | 131,821 | (6,889) | (1,750) | - | 123,182 | (21,476) | - | (2,994) | - | 98,712
Social security contributions - injunction on judicial deposit | 71,200 | 2,745 | (2,953) | - | 70,992 | 3,673 | - | 78 | - | 74,743
Amortization - concession | 58,344 | (11,135) | - | - | 47,209 | 5,220 | - | - | - | 52,429
Voluntary retirement program | 958 | 9,857 | - | - | 10,815 | 13,493 | - | - | - | 24,308
Concession contracts | 22,353 | (1,292) | - | - | 21,061 | (1,292) | - | - | - | 19,769
Others | 160,340 | (3,850) | (6,828) | - | 149,662 | 1,457 | 1,062 | 5,905 | - | 158,086
| 2,068,337 | 189,724 | (81,971) | 92,190 | 2,268,280 | (3,955) | (146,943) | 17,116 | (93,881) | 2,040,617
(-) Noncurrent liabilities |  |  |  |  |  |  |  |  |  |
Concession contracts | 711,831 | 188,674 | - | - | 900,505 | 808,372 | 94,221 | - | - | 1,803,098
Deemed cost of property, plant and equipment | 381,209 | (30,718) | - | - | 350,491 | (23,994) | - | - | - | 326,497
Derivative financial instruments | 70,945 | 46,737 | - | - | 117,682 | (12,178) | - | - | - | 105,504
Accelerated depreciation | 50,322 | 25,633 | - | - | 75,955 | 26,369 | - | - | - | 102,324
Escrow deposits monetary variation | 61,145 | 1,787 | (1,205) | - | 61,727 | 3,392 | - | - | - | 65,119
Transaction cost on borrowings and debentures | 32,108 | (6,867) | (2,038) | - | 23,203 | 4,833 | - | - | - | 28,036
Others | 42,577 | (10,626) | - | - | 31,951 | (20,343) | - | - | - | 11,608
| 1,350,137 | 214,620 | (3,243) | - | 1,561,514 | 786,451 | 94,221 | - | - | 2,442,186
Net | 718,200 | (24,896) | (78,728) | 92,190 | 706,766 | (790,406) | (241,164) | 17,116 | (93,881) | (401,569)
Assets presented in the Statement of Financial Position | 1,011,866 |  |  |  | 1,191,104 |  |  |  |  | 963,259
Liabilities presented in the Statement of Financial Position | (293,666) |  |  |  | (484,338) |  |  |  |  | (1,364,828)
(a) R$148,005 recognized in the Discontinued operation and R$94,221 related to the effects of the first consolidation of Vilas (Note 1.2).
(b) R$17,116 related to the reclassification to Assets classified as held for sale (Note 41).
The projected realization of the deferred taxes is shown below: | The projected realization of the deferred taxes is shown below:
| Assets | Liabilities
2022 | 388,826 | (161,407)
2023 | 144,103 | (268,255)
2024 | 145,942 | (273,502)
2025 | 105,389 | (194,576)
2026 | 98,634 | (167,543)
2027 to 2029 | 226,560 | (419,476)
2030 to 2031 | 931,163 | (957,427)
| 2,040,617 | (2,442,186)
Summary Of Other Recoverable Taxes And Other Taxes | Summary Of Other Recoverable Taxes And Other Taxes
13.2 | Other taxes recoverable and other tax obligations
| 12.31.2021 | 12.31.2020
Current assets |  |
Recoverable ICMS (VAT) | 111,101 | 89,942
Recoverable PIS/Pasep and Cofins taxes (a) | 1,396,645 | 1,474,119
Other recoverable taxes | 1,118 | 1,262
| 1,508,864 | 1,565,323
Noncurrent assets |  |
Recoverable ICMS (VAT) | 141,951 | 84,376
Recoverable PIS/Pasep and Cofins taxes (a) | 2,967,756 | 4,421,403
Other recoverable taxes | 33,839 | 33,719
| 3,143,546 | 4,539,498
Current liabilities |  |
ICMS (VAT) payable | 290,627 | 201,138
PIS/Pasep and Cofins payable | 42,340 | 179,133
IRRF on interest on capital | 33,592 | 43,950
Special Tax Regularization Program - Pert | 52,168 | 50,565
Other taxes | 22,206 | 15,822
| 440,933 | 490,608
Noncurrent liabilities |  |
Social security contributions - injunction on judicial deposit | 220,108 | 209,145
Special Tax Regularization Program - Pert | 369,526 | 408,738
Other taxes | 5,176 | 4,600
| 594,810 | 622,483
(a) The balance contains amounts referring Pis and Cofins credit on ICMS (Note 13.2.1)
Schedule of Balance Sheet and statement of income | Schedule of Balance Sheet and statement of income
| 12.31.2021 | 12.31.2020
Tax credit - principal | 2,949,943 | 3,620,118
Tax credit - monetary update | 1,405,322 | 2,035,636
Effect on assets | 4,355,265 | 5,655,754
Pis/Pasep and Cofins to be refunded to consumers | (3,905,398) | (3,805,985)
(-) Transfer to sectorial financial liabilities | 578,603 | -
Tax liabilities - Pis/Pasep and Cofins payable on financial income | - | (94,657)
Income tax and social contribution | - | (596,738)
Effect on liabilities | (3,326,795) | (4,497,380)
EFFECT ON STATEMENT OF FINANCIAL POSITION | 1,028,470 | 1,158,374
Net operating revenue | - | 810,563
Financial income, net of pis and cofins | 21,640 | 944,549
Income tax and social contribution | (7,358) | (596,738)
EFFECT ON THE INCOME STATEMENT | 14,282 | 1,158,374
Summary Of Reconciliation Of Provision For Income Tax And Social Contribution | Summary Of Reconciliation Of Provision For Income Tax And Social Contribution
13.3 | Reconciliation of provision for income tax (IRPJ) and social contribution (CSLL)
| 12.31.2021 | 12.31.2020 | 12.31.2019
Income before IRPJ and CSLL | 5,118,677 | 5,119,537 | 2,846,923
IRPJ and CSLL (34%) | (1,740,350) | (1,740,643) | (967,954)
Tax effects on: |  |  |
Equity in income | 124,547 | 65,806 | 36,297
Interest on own capital | 226,928 | 276,808 | 222,848
Dividends | 437 | 243 | 192
Non deductible expenses | (25,336) | (17,133) | (15,274)
Tax incentives | 43,720 | 28,572 | 17,804
Unrecognized income and social contribution tax loss carry-forwards | (29,002) | (39,421) | (48,892)
Setting up and/or offset of income tax and social contribution |  |  |
losses of prior years | 85,723 | - | -
Difference between the calculation bases of deemed profit and taxable profit | 49,638 | 121,242 | 72,175
Others | 4,063 | 19,161 | 7,143
Current IRPJ and CSLL | (469,226) | (1,260,469) | (416,687)
Deferred IRPJ and CSLL | (790,406) | (24,896) | (258,974)
Effective rate - % | 24.6% | 25.1% | 23.7%

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