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Net Sectorial Financial Assets and Liabilities
 12 Months Ended
Dec. 31, 2021
Net Sectorial Financial Assets And Liabilities  
Net Sectorial Financial Assets and Liabilities

 

9.Net Sectorial Financial Assets and Liabilities

 

9.1Compositions of net sectorial financial assets and liabilities balances per tariff cycle

 

         
         
    12.31.2021   12.31.2020
  Current  Noncurrent Current  Noncurrent
Sectorial financial assets - Electricity rate adjustment recoverable 2021      
Portion A        
Electricity purchased for resale - CVA Energ  - - (54,864)   (54,864)
Electricity purchased for resale - Itaipu  - -   231,588  231,588
Transport of energy using the transmission system - basic grid  - -  88,137 88,137
Transport of energy purchased from Itaipu  - - 9,766   9,766
System Service Charges - ESS  - -  11,266 11,266
Energy Development Account - CDE  - -  (903)  (903)
Proinfa  - - (89)   (89)
Other financial components        
Neutrality  - -  27,923 27,923
Overcontracting  - -  78,836 78,836
Hydrological risk  - -  (143,147) (143,147)
Tariff refunds  - - (76,144)   (76,144)
Other   - 1,096   1,096
   - -   173,465  173,465
Sectorial financial assets - Electricity rate adjustment recoverable 2022      
Portion A        
Electricity purchased for resale - CVA Energ  (175,646) (175,646)  - -
Electricity purchased for resale - Itaipu   486,312  486,312  - -
Transport of energy using the transmission system - basic grid  13,211 13,211  - -
Transport of energy purchased from Itaipu  (929)  (929)  - -
System Service Charges - ESS   253,471  253,471  - -
Energy Development Account - CDE (28,186)   (28,186)  - -
Proinfa (99)   (99)  - -
Other financial components        
Neutrality  23,702 23,702  - -
Overcontracting (62,531)   (62,531)  - -
Hydrological risk  (183,739) (183,739)  - -
Tariff refunds (39,014)   (39,014)  - -
Itaipu Bonus  30,553 30,552  - -
Other  66,635 66,636  - -
    383,740  383,740  - -
    383,740  383,740   173,465  173,465

         
    12.31.2021   12.31.2020
  Current  Noncurrent Current  Noncurrent
Sectorial financial liabilities - Electricity rate adjustment recoverable 2020      
Portion A        
Electricity purchased for resale - CVA Energ  - - 9,675 -
ESS  - -   (3,401) -
CDE  - - (66) -
Proinfa  - -  33 -
Transport of energy using the transmission system - basic grid  - -   603 -
Transport of energy purchased from Itaipu  - -   214 -
Other financial components  -      
Offset of energy surplus/deficit under CCEAR bilateral contracts  - -  36,395 -
Hydrological risk  - -  (187,817) -
Tariff refunds  - - (41,381) -
Overcontracting  - - (26,995) -
Neutrality  - -  21,419 -
Other  - - 2,612 -
   - -  (188,709) -
Sectorial financial liabilities - Tariff Review 2021        
Portion A        
Electricity purchased for resale - CVA Energ  (124,550) -  - -
ESS  24,338 -  - -
CDE  37,586 -  - -
Proinfa  10,699 -  - -
Electricity purchased for resale - Itaipu   314,342 -  - -
Transport of energy using the transmission system - basic grid   154,099 -  - -
Transport of energy purchased from Itaipu  15,876 -  - -
Other financial components   -  - -
Refund Pis and Cofins credits  (337,350) -  - -
Hydrological risk  (236,674) -  - -
Tariff refunds (55,116) -  - -
Overcontracting  46,466 -  - -
Neutrality  33,773 -  - -
Offset of energy surplus/deficit under CCEAR bilateral contracts  (184) -  - -
Other (23,075) -  - -
   (139,770) -  - -
Sectorial financial liabilities - Tariff Review 2023        
Financial components        
Tariff refunds  -   (21,951)  - -
Other  -   (87,556)    
   - (109,507)  - -
Sectorial financial liabilities - Tariff Review 2024        
Financial components        
Tariff refunds  -   (21,951)  - -
   -   (21,951)  - -
Sectorial financial liabilities - Tariff Review 2025        
Financial components        
Tariff refunds  -   (21,951)  - -
   -   (21,951)  - -
   (139,770) (153,409)  (188,709) -

 

 

9.2Changes in net sectorial financial assets and liabilities
               
               
  Balance as of Operating revenues Financial results Tariff  Statement of Financial Position Balance as of
  December 31, 2020 Constitution Amortization Updating flags   Constitution December 31, 2021
Portion A              
Electricity purchased for resale - Itaipu  463,176 1,133,849   (348,804)   38,745 - -  1,286,966
Electricity purchased for resale - CVA Energ (100,053) 640,205 128,545 (1,303)  (1,143,236) - (475,842)
Transport of energy using the transmission system - basic grid  176,877 164,203   (170,538)  9,979 - -  180,521
Transport of energy purchased from Itaipu 19,746   10,933  (17,746)  1,085 - - 14,018
ESS 19,131 728,954  (23,429)  2,374  (195,750) -  531,280
CDE  (1,872)   22,765  (41,260)  1,581 - -   (18,786)
Proinfa (145)   22,155  (11,812) 303 - - 10,501
Other financial components              
Refunds of Pis and Cofins (Note 13.2.1) -  - 364,650   - -  (702,000) (337,350)
Neutrality 77,265   60,608  (57,925)  1,229 - - 81,177
Offset of energy surplus/deficit under CCEAR bilateral contracts 36,395   (383)  (36,196)   - - - (184)
Hydrological risk (474,111)   (562,663) 443,644  (11,022) - - (604,152)
Tariff refunds (193,669)  (97,684) 100,956 (8,600) - - (198,997)
Overcontracting  130,677  (99,743)  (23,230) (2,220) (84,080) -   (78,596)
Itaipu bonus -   60,065   - 220 -   (86,736)   (26,451)
Others   4,804   89,875   22,330   (213) -  (6,600)  110,196
   158,221 2,173,139 329,185   32,158  (1,423,066)  (795,336)  474,301
Current assets  173,465            383,740
Noncurrent assets  173,465            383,740
Current liabilities (188,709)           (139,770)
Noncurrent liabilities -           (153,409)

 

               
  Balance as of Operating revenues Financial results Write-offs Covid Account Tariff  Balance as of
  January 1, 2020 Constitution Amortization Updating flags   December 31, 2020
Portion A              
Electricity purchased for resale - Itaipu   793,327 893,581   (354,300)   28,197  (897,629)  -  463,176
Electricity purchased for resale - CVA Energ   265,788   (242,246)   (253,482)  1,076   164,804 (35,993) (100,053)
Transport of energy using the transmission system - basic grid  13,038 265,030   48,154  1,715  (151,060)  -  176,877
Transport of energy purchased from Itaipu  24,391   31,762  (10,503) 801   (26,705)  - 19,746
ESS  (264,949)  (72,032) 169,396 (8,854)   249,724 (54,154) 19,131
CDE   152,928   56,608   (102,027)  5,065  (114,446)  -  (1,872)
Proinfa 8,468  (21,615) (8,856)   (181) 22,039  - (145)
Other financial components              
Neutrality  48,506   95,870  (52,843) 187   (14,455)  - 77,265
Offset of energy surplus/deficit under CCEAR bilateral contracts  40,192   75,917  (79,714)   - -  - 36,395
Hydrological risk  (347,160)   (444,291) 322,432 (5,092) -  - (474,111)
Tariff refunds  (194,253)  (83,514)   88,269 (4,171) -  - (193,669)
Overcontracting  (168,123) 274,051 145,853 663  (101,788) (19,979)  130,677
Others  (448) 6,927 (2,375) 700 -  -   4,804
    371,705 836,048  (89,996)   20,106  (869,516)  (110,126)  158,221
Current assets   355,570            173,465
Noncurrent assets   118,419            173,465
Current liabilities  -           (188,709)
Noncurrent liabilities  (102,284)           -