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Research and Development and Energy Efficiency | 12 Months Ended
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Dec. 31, 2021
Research and Development and Energy Efficiency |
26. | Research and Development and Energy Efficiency
In accordance with Law No. 9,991/2000 and supplementary regulations, concession operators and licensees of electric power generation and transmission are required to allocate annually the percentage of 1% of their net operating regulatory revenue to research and development of the electricity sector activities, and the electric power distribution concession operators must segregate this same percentage into the research and development and energy efficiency programs of the electricity sector. Provisional Measure No. 998/2020, converted into Law No. 14,120/2021, amends Law No. 9,991/2000 and provides for the allocation of unused resources from Research and Development (R&D) and Energy Efficiency (PEE) to the Energy Development Account (CDE), aiming at low tariffs until 2025, as a measure to mitigate the economic impacts arising from the Covid-19 pandemic. Aneel Order No. 904/2021 determined the payments to CDE as from April 2021.
26.1 | Balances recognized for investment in Research and Development (R&D) activities and the Energy Efficiency Program (EEP)
| Disbursed and not completed | Balance to be collected | Balance to disburse | Balance as of | Balance as of
| 12.31.2021 | 12.31.2020
Research and Development - R&D |  |  |  |  |
FNDCT | - | 7,584 | - | 7,584 | 8,085
MME | - | 3,790 | - | 3,790 | 4,041
R&D | 195,059 | 1,299 | 89,671 | 286,029 | 332,746
| 195,059 | 12,673 | 89,671 | 297,403 | 344,872
Energy efficiency program - EEP |  |  |  |
Procel | - | 19,883 | - | 19,883 | 5,855
EEP | 94,290 | 2,574 | 212,947 | 309,811 | 314,284
| 94,290 | 22,457 | 212,947 | 329,694 | 320,139
| 289,349 | 35,130 | 302,618 | 627,097 | 665,011
|  |  | Current | 292,495 | 380,186
|  |  | Noncurrent | 334,602 | 284,825
National Fund for Scientific and Technological Development - FNDCT
National Program of Electricity Conservation - Procel
26.2 | Changes in R&D and EEP balances
| FNDCT | MME | R&D | Procel | EEP | Total
Balance as of January 1, 2020 | 4,046 | 2,023 | 341,658 | 16,410 | 294,034 | 658,171
Additions | 37,427 | 18,716 | 37,426 | 10,181 | 40,724 | 144,474
Performance agreement | - | - | - | - | 3,545 | 3,545
Interest rate (Note 34) | - | - | 4,253 | 1,469 | 6,828 | 12,550
Payments | (33,388) | (16,698) | - | (21,589) | - | (71,675)
Concluded projects (Note 12 - a) | - | - | (50,591) | - | (31,463) | (82,054)
Balance as of December 31, 2020 | 8,085 | 4,041 | 332,746 | 5,855 | 314,284 | 665,011
Additions | 50,804 | 25,399 | 50,796 | 12,801 | 51,206 | 191,006
Performance agreement | - | - | - | - | 3,010 | 3,010
Interest rate (Note 34) | - | - | 3,664 | 1,227 | 9,923 | 14,814
Payments | (51,305) | (25,650) | (15,966) | - | (56,176) | (149,097)
Concluded projects (Note 12 - a) | - | - | (85,211) | - | (12,436) | (97,647)
Balance as of December 31, 2021 | 7,584 | 3,790 | 286,029 | 19,883 | 309,811 | 627,097

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- Definition The disclosure of research and development expense. [Refer: Research and development expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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