XML 177 R58.htm IDEA: XBRL DOCUMENT v3.23.1
Taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Taxes  
Schedule of Deferred income tax and social contribution
                   
  Balance as of January 1, 2021 Recognized in income Other (a) Reclassification (a) Recognized comprehensive income Balance as of December 31, 2021 Recognized in income Other (b) Recognized comprehensive income Balance as of December 31, 2022
Noncurrent assets                    
Provisions for legal claims 499,375  7,291  -  (2,205) - 504,461  132,175  - - 636,636
Provision for allocation of PIS and Cofins credits  - -  -  - -  -  629,427  - - 629,427
Post-employment benefits 507,032  (766)  - 16,875 (93,881) 429,260 22,724  - (88,548) 363,436
Impairment of assets 310,606 (6,456)  -  (1,753) - 302,397  (17,486)  - - 284,911
Tax losses and negative tax basis 215,389  54,416 (148,005) 1,210 - 123,010 73,260  - - 196,270
Research and development and energy efficiency programs 152,498 (13,649)  -  - - 138,849  (11,766)  - - 127,083
Expected credit losses 123,182 (21,476)  -  (2,994) - 98,712  (11,412)  - - 87,300
Social security contributions - injunction on judicial deposit 70,992  3,673  - 78 - 74,743 7,516  - - 82,259
Amortization - concession 47,209  5,220  -  - - 52,429 5,220  - - 57,649
Provisions for performance andprofit sharing 160,459 (45,866)  -  - - 114,593 (100,957)  - - 13,636
Concession contracts 21,061 (1,292)  -  - - 19,769  (1,067)  - - 18,702
Voluntary retirement program 10,815  13,493  -  - - 24,308  (22,551)  - - 1,757
Others 149,662  1,457 1,062 5,905 - 158,086 23,792  - - 181,878
  2,268,280 (3,955) (146,943) 17,116 (93,881)  2,040,617  728,875  - (88,548)  2,680,944
(-) Noncurrent liabilities                    
Concession contracts 900,505 808,372 94,221  - -  1,803,098 52,617 8,155 -  1,863,870
Deemed cost of property, plant and equipment 350,491 (23,994)  -  - - 326,497  (18,810)  - - 307,687
Accelerated depreciation 75,955  26,369  -  - - 102,324 25,832  - - 128,156
Derivative financial instruments 117,682 (12,178)  -  - - 105,504 11,134  - - 116,638
Escrow deposits monetary variation 61,727  3,392  -  - - 65,119 7,708  - - 72,827
Transaction cost on loans and financing and debentures 23,203  4,833  -  - - 28,036 2,280  - - 30,316
Others 31,951 (20,343)  -  - - 11,608 19,725  -  3,500 34,833
  1,561,514 786,451 94,221  - -  2,442,186  100,486 8,155  3,500  2,554,327
Net 706,766  (790,406) (241,164) 17,116 (93,881)  (401,569)  628,389  (8,155) (92,048) 126,617
Assets presented in the Statement of Financial Position 1,011,866         963,259        1,644,299
Liabilities presented in the Statement of Financial Position  (293,666)         (1,364,828)       (1,517,682)
(a) Effects of the business combination and discontinued operation detailed in the Financial Statements as of December 2021.
(b) Effects of the business combination (Note 1.1.1).
The projected realization of the deferred taxes
   
  Assets  Liabilities 
2023 360,933  (232,236)
2024 417,270  (282,299)
2025 486,215  (228,450)
2026 128,402  (227,274)
2027 102,221  (178,671)
2028 to 2030 234,464  (454,087)
after 2030 951,439  (951,310)
  2,680,944  (2,554,327)
Summary Of Other Recoverable Taxes And Other Taxes
   
     
  12.31.2022 12.31.2021
Current assets    
Recoverable ICMS (VAT)  128,288  111,101
Recoverable PIS/Pasep and Cofins taxes (a) 1,110,659 1,396,645
Other recoverable taxes  747 1,118
  1,239,694 1,508,864
Noncurrent assets    
Recoverable ICMS (VAT)  171,374  141,951
Recoverable PIS/Pasep and Cofins taxes (a) 2,421,176 2,967,756
Other recoverable taxes 34,743 33,839
  2,627,293 3,143,546
Current liabilities    
ICMS (VAT) payable(Note 12.2.3)  149,506  290,627
ICMS installment payment (Note 12.2.4) 10,437  -
PIS/Pasep and Cofins payable 70,423 42,340
IRRF on interest on capital 11,372 33,592
Special Tax Regularization Program - Pert 57,046 52,168
Other taxes 4,822 22,206
   303,606  440,933
Noncurrent liabilities    
Social security contributions - injunction on judicial deposit  242,248  220,108
ICMS installment payment (Note 12.2.4) 37,883  -
Special Tax Regularization Program - Pert  347,029  369,526
Other taxes 6,331 5,176
   633,491  594,810
(a) The balance contains amounts referring Pis and Cofins credit on ICMS (Notes 12.2.1 and 12.2.2)
Other taxes recoverable and other tax obligations
   
Balance as of January 1, 2021   5,655,754
Monetary variation    125,483
Offsetting with taxes payable    (1,425,972)
Balance as of December 31, 2021   4,355,265
Monetary variation    294,952
Offsetting with taxes payable    (1,165,601)
Balance as of December 31, 2022   3,484,616
  Current 1,148,897
  Noncurrent 2,335,719
Liabilities to be refunded to consumers
   
Balance as of January 1, 2021   3,927,824
Monetary variation    100,971
(-) Transfer to sectorial financial liabilities (Note 8)    (702,000)
Balance as of December 31, 2021   3,326,795
Monetary variation    261,463
(-) Transfer to sectorial financial liabilities (Note 8)    (1,593,100)
Balance as of December 31, 2022   1,995,158
  Current 550,527
  Noncurrent 1,444,631
Provision for allocation of PIS and Cofins credits
   
Balance as of January 1, 2022    -
Provision for allocation of PIS and Cofins credits   810,563
Monetary variation    1,011,370
Balance as of June 30, 2022   1,821,933
Monetary variation    29,324
Balance as of December 31, 2022   1,851,257
Summary Of Reconciliation Of Provision For Income Tax And Social Contribution
       
       
  12.31.2022 12.31.2021 12.31.2020
Income before IRPJ and CSLL  950,199 5,118,677 5,119,537
(-) Equity in income (478,576) (366,315) (193,547)
Income after IRPJ and CSLL  471,623 4,752,362 4,925,990
IRPJ and CSLL (34%) (160,352)  (1,615,803)  (1,674,837)
Tax effects on:      
Interest on equity (JSCP)  335,697  226,928  276,808
Dividends  250  437  243
Non deductible expenses (26,221) (25,336) (17,133)
Tax incentives  13,767  43,720  28,572
Unrecognized tax loss and negative basis of CSLL (128,661) (29,002) (39,421)
Setting up and/or offset of income tax and social contribution losses of prior years  -  85,723  -
Difference between tax bases of deemed profit and taxable profit  35,677  49,638  121,242
Effect of non taxable monetary variation (Selic) on undue tax payments  100,282  -  -
Others  28,683 4,063  19,161
Current IRPJ and CSLL (429,267) (469,226)  (1,260,469)
Deferred IRPJ and CSLL   628,389 (790,406) (24,896)
Effective rate - % -42.2% 26.5% 26.1%