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v3.23.2

Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Taxes |
Schedule of Deferred income tax and social contribution |
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 |
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 |
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 |
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 |
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 |
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 |
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%

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