XML 97 R85.htm IDEA: XBRL DOCUMENT v3.23.2
Subsequent events (Tables)
 12 Months Ended
Dec. 31, 2022
Subsequent Events  
Schedule of acquisition of Aventura and Santa Rosa & Mundo Novo Wind Complexes
 
   
Santa Rosa & Mundo Novo Wind Complex  Aventura Wind Complex
SRMN Holding S.A.  Aventura Holding S.A.
Central Eólica SRMN I S.A. Central Eólica Aventura II S.A.
Central Eólica SRMN II S.A. Central Eólica Aventura III S.A.
Central Eólica SRMN III S.A. Central Eólica Aventura IV S.A.
Central Eólica SRMN IV S.A. Central Eólica Aventura V S.A.
Central Eólica SRMN V S.A.  
Aventura Wind Complex
        
 Aventura Wind Complex    Fair value Fair value at the
  Book value adjustment acquisition date
Assets identified 518,158 255,675 773,833
Cash and cash equivalents  51,789 -  51,789
Trade accounts receivable  7,150 -  7,150
Recoverable taxes  3,823 -  3,823
Other receivables  2,917 -  2,917
Property, plant and equipment 452,475 - 452,475
Intangible assets  4 255,675 255,679
Liabilities assumed 330,102  93,002 423,104
Suppliers  6,950 -  6,950
Loans and financing 317,928 - 317,928
Tax obligations  2,879 -  2,879
Other accounts payable  2,345 -  2,345
Contingent Liabilities -  9,891  9,891
Deferred income tax and social contribution  -  83,111  83,111
Net assets acquired 188,056 162,673 350,729
       
Santa Rosa & Mundo Novo Wind Complex
       
 Santa Rosa & Mundo Novo Wind Complex    Fair value Fair value at the
  Book value adjustment acquisition date
Assets identified 840,938 366,360  1,207,298
Cash and cash equivalents  67,440 -  67,440
Trade accounts receivable  23,961 -  23,961
Recoverable taxes  5,747 -  5,747
Other receivables  9,157 -  9,157
Property, plant and equipment 734,633 - 734,633
Intangible assets - 366,360 366,360
Liabilities assumed 625,811 131,100 756,911
Suppliers  56,611 -  56,611
Loans and financing 557,810 - 557,810
Tax obligations  7,579 -  7,579
Other accounts payable  3,811 -  3,811
Contingent Liabilities -  10,155  10,155
Deferred income tax and social contribution  - 120,945 120,945
Net assets acquired 215,127 235,260 450,387

 

Contingent liabilities mainly refer to tax risks for which management believes that providing information regarding the timing of any cash outflows is impracticable, in view of the unpredictability and dynamics of the Brazilian legal, tax and regulatory systems. A final outcome depends on the conclusions of legal proceedings.

The table below shows the consideration transferred for assets acquired and technical goodwill calculated as a result of the recognized deferred tax liability in the business combination:

       
Total of net assets acquired 403,183 397,933 801,116
Goodwill     204,057
Consideration amount      1,005,173