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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