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v3.21.1

2. BASIS OF PREPARATION (Details) - BRL (R$) R$ in Millions | Dec. 31, 2020 | Dec. 31, 2019 | Jan. 02, 2019 | Dec. 31, 2018
--- | --- | --- | --- | ---
CURRENT ASSET |  |  |  |  |  |  |
TOTAL CURRENT |  | R$ 15,456 | R$ 10,354 | [1] |  |  | R$ 27,796
NON-CURRENT ASSETS |  |  |  |  |  |  |
TOTAL NON-CURRENT |  | 38,627 | 40,172 | [1] |  |  | 32,059
TOTAL ASSETS |  | 54,083 | 50,526 | [1] |  |  | 59,855
CURRENT LIABILITIES |  |  |  |  |  |  |
Total current liabilities |  | 9,690 | 7,913 | [1] |  |  | 23,394
NON-CURRENT LIABILITIES |  |  |  |  |  |  |
Taxes payable |  | 263 |  |  |  |  |
Total non-current liabilities |  | 26,915 | 26,458 | [1] |  |  | 20,522
TOTAL LIABILITIES |  | 36,605 | (34,423) | [1] |  |  |
EQUITY |  |  |  |  |  |  |
Retained earnings |  |  |  |  |  |  |
NON-CONTROLLING INTERESTS |  | R$ 4 |  |  |  |  |
As presented [member] |  |  |  |  |  |  |
CURRENT ASSET |  |  |  |  |  |  |
Concession financial assets | [2] |  | 1,080 |  | R$ 1,071 |  |
Concession contract assets | [2],[3] |  | 172 |  | 131 |  |
Others |  |  | 8,887 |  | 26,594 |  |
TOTAL CURRENT |  |  | 10,139 |  | 27,796 |  |
NON-CURRENT ASSETS |  |  |  |  |  |  |
Concession financial assets | [2] |  | 4,851 |  | 4,927 |  |
Concession contract assets - transmission | [2],[3] |  | 1,024 |  | 999 |  |
Others |  |  | 33,914 |  | 26,134 |  |
TOTAL NON-CURRENT |  |  | 39,789 |  | 32,060 |  |
TOTAL ASSETS |  |  | 49,928 |  | 59,856 |  |
CURRENT LIABILITIES |  |  |  |  |  |  |
Taxes payable | [4] |  | 359 |  | 409 |  |
Others |  |  | 7,554 |  | 22,984 |  |
Total current liabilities |  |  | 7,913 |  | 23,393 |  |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |
Taxes payable | [4] |  | 1 |  | 30 |  |
Deferred income tax and social contribution tax (4) | [5] |  | 661 |  | 728 |  |
Others |  |  | 25,461 |  | 19,766 |  |
Total non-current liabilities |  |  | 26,123 |  | 20,524 |  |
TOTAL LIABILITIES |  |  | 34,036 |  | 43,917 |  |
EQUITY |  |  |  |  |  |  |
Retained earnings |  |  |  |  |  |  |
Others |  |  | 15,887 |  | 14,579 |  |
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT |  |  | 15,887 |  | 14,579 |  |
NON-CONTROLLING INTERESTS |  |  | 4 |  | 1,360 |  |
TOTAL EQUITY |  |  | 15,891 |  | 15,939 |  |
Reclassification [member] |  |  |  |  |  |  |
CURRENT ASSET |  |  |  |  |  |  |
Concession financial assets | [2] |  | (189) |  | (181) |  |
Concession contract assets | [2],[3] |  | 189 |  | 181 |  |
Others |  |  |  |  |  |  |
TOTAL CURRENT |  |  |  |  |  |  |
NON-CURRENT ASSETS |  |  |  |  |  |  |
Concession financial assets | [2] |  | (1,092) |  | (1,115) |  |
Concession contract assets - transmission | [2],[3] |  | 1,092 |  | 1,115 |  |
Adjustment [member] |  |  |  |  |  |  |
CURRENT ASSET |  |  |  |  |  |  |
Concession financial assets | [2] |  |  |  |  |  |
Concession contract assets | [2],[3] |  | 215 |  | 170 |  |
Others |  |  |  |  |  |  |
TOTAL CURRENT |  |  | 215 |  | 170 |  |
NON-CURRENT ASSETS |  |  |  |  |  |  |
Concession contract assets - transmission | [2],[3] |  | 383 |  | 313 |  |
TOTAL NON-CURRENT |  |  | 383 |  | 313 |  |
TOTAL ASSETS |  |  | 598 |  | 483 |  |
CURRENT LIABILITIES |  |  |  |  |  |  |
Taxes payable | [4] |  | 52 |  | 44 |  |
Others |  |  |  |  |  |  |
Total current liabilities |  |  | 52 |  | 44 |  |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |
Taxes payable | [4] |  | 226 |  | 219 |  |
Deferred income tax and social contribution tax (4) | [5] |  | 109 |  | 75 |  |
Others |  |  |  |  |  |  |
Total non-current liabilities |  |  | 335 |  | 294 |  |
TOTAL LIABILITIES |  |  | 387 |  | 338 |  |
EQUITY |  |  |  |  |  |  |
Retained earnings |  |  | 212 |  | 145 |  |
Others |  |  |  |  |  |  |
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT |  |  | 212 |  | 145 |  |
NON-CONTROLLING INTERESTS |  |  |  |  |  |  |
TOTAL EQUITY |  |  | 212 |  | 145 |  |
Restated [member] |  |  |  |  |  |  |
CURRENT ASSET |  |  |  |  |  |  |
Concession financial assets | [2] |  | 891 |  | 890 |  |
Concession contract assets | [2],[3] |  | 576 |  | 482 |  |
Others |  |  | 8,887 |  | 26,594 |  |
TOTAL CURRENT | [6] |  | 10,354 |  | 27,966 |  |
NON-CURRENT ASSETS |  |  |  |  |  |  |
Concession financial assets | [2] |  | 3,759 |  | 3,812 |  |
Concession contract assets - transmission | [2],[3] |  | 2,499 |  | 2,427 |  |
Others |  |  | 33,914 |  | 26,134 |  |
TOTAL NON-CURRENT | [6] |  | 40,172 |  | 32,373 |  |
TOTAL ASSETS | [6] |  | 50,526 |  | 60,339 |  |
CURRENT LIABILITIES |  |  |  |  |  |  |
Taxes payable | [4] |  | 411 |  | 453 |  |
Others |  |  | 7,554 |  | 22,984 |  |
Total current liabilities | [6] |  | 7,965 |  | 23,437 |  |
NON-CURRENT LIABILITIES |  |  |  |  |  |  |
Taxes payable |  |  | 227 | [6] | 249 | [6] | 249
Deferred income tax and social contribution tax (4) | [5] |  | 770 |  | 803 |  |
Others |  |  | 25,461 |  | 19,766 |  |
Total non-current liabilities | [6] |  | 26,458 |  | 20,818 |  |
TOTAL LIABILITIES | [6] |  | 34,423 |  | 44,255 |  |
EQUITY |  |  |  |  |  |  |
Retained earnings |  |  | 212 | [6] | 145 | [6] | R$ 6,362
Others |  |  | 15,887 |  | 14,579 |  |
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT |  |  | 16,099 |  | 14,724 |  |
NON-CONTROLLING INTERESTS | [6] |  | 4 |  | 1,360 |  |
TOTAL EQUITY |  |  | R$ 16,103 |  | R$ 16,084 |  |
[1] | See note 2.8.
[2] | Reclassification of the financial portion of the national grid ('RBSE') asset to contract asset, since its consideration was included into the remuneration base, and, thus, it is subjected to the efficiency mechanisms applied to the operation and maintenance performance obligation.
[3] | Recognition of the profit margin associated to the performance obligation to construct and upgrade the transmission infrastructure, as well as the interest revenue resulting from the financing component in the contract asset and the result of the periodic tariff revision.
[4] | Effects of PIS/Pasep and Cofins over contract revenues.
[5] | Deferral of income tax and social contribution tax over the adjustments.
[6] | For further details of restatement of comparative balances, see Note 2.8

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