XML 77 R56.htm IDEA: XBRL DOCUMENT

15. CONCESSION CONTRACT ASSETS (Tables)

12 Months Ended

Dec. 31, 2020

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]

Schedule of detailed information about concession contract assets

Under IFRS 15 – Revenue from contracts with customers, the infrastructure construction revenue for which the right to consideration depends on satisfaction of performance obligations related to the completion of its construction, or its future operation and maintenance are classified as contract assets as follows:

		2020				2019 (Restated)				01/01/2019 (Restated)
Distribution – Infrastructure assets under construction			1,142				740				518
Gas – Infrastructure assets under construction			94				68				81
Transmission – Assets reincorporated into the assets remuneration base			1,896				1,928				2,272
Transmission – Assets remunerated by tariff			1,848				1,147				637
			4,980				3,883				3,509

Current			737				576				482
Non-current			4,243				3,307				3,026

Schedule of changes in concession contract assets

Changes in concession contract assets are as follows:

		Transmission				Distribution				Gas				Total
Balances at January 1, 2018		-				-				-				-
Effects of adoption of IFRS 15 (Restated)			2,927				532				90				3,549
Additions			138				727				70				935
Inflation adjustment			311				—				—				311
Amounts received			(467	)			—				—				(467	)
Transfers to financial assets			—				(27	)			—				(27	)
Transfers to intangible assets			—				(672	)			(78	)			(750	)
Impairment			—				(42	)			—				(42	)
Balances at January 1, 2019 (Restated)			2,909				518				82				3,509
Additions			312				903				43				1,258
Inflation adjustment			328				—				—				328
Amounts received			(473	)			—				—				(473	)
Disposals			—				—				(2	)			(2	)
Transfers to financial assets			—				(48	)			—				(48	)
Transfers to intangible assets			—				(630	)			(55	)			(685	)
Impairment			—				(3	)			—				(3	)
Balances at December 31, 2019 (Restated)			3,076				740				68				3,884
Additions			201				1,346				50				1,597
Inflation adjustment			438				—				—				438
Results of the Periodic Tariff Review			552				—				—				552
Amounts received			(623	)			—				—				(623	)
Disposals			(7	)			—				(2	)			(9	)
Transfers to financial assets			—				(60	)			—				(60	)
Transfers to intangible assets			—				(883	)			(23	)			(906	)
Contract assets arising from business combination (Note 16d)			108				—				—				108
Impairment			—				(1	)			—				(1	)
Balances at December 31, 2020			3.745				1,142				93				4,980

Schedule of concession contracts

		2020				2019 (Restated)				01/01/2019 (Restated)
Current
Concession contract - 004/05			19				—				—
Concession contract - 079/00			29				21				19
Concession contract - 006/97
Basic Network of the Existing System (BNES)			533				434				347
Basic Network of New Facilities (BNNF)			156				121				116
			737				576				482
Non-current
Concession contract - 004/05			91				—				—
Concession contract - 079/00			133				95				93
Concession contract - 006/97
Basic Network of the Existing System (BNES)			1,363				1,494				1,714
Basic Network of New Facilities (BNNF)			1,421				911				620
			3,008				2,500				2,427
			3,745				3,076				2,909

a)	Concession contract n. 006/97