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INCOME AND SOCIAL CONTRIBUTION TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Income And Social Contribution Taxes |
Schedule of income and social contribution taxes recoverable |
Schedule of income and social contribution taxes recoverable |  |
| 2022 | 2021
Income tax | 707 | 763
Social contribution tax | 241 | 251
Income and social contribution tax credits | 948 | 1,014
Current | 775 | 699
Non-current | 173 | 315
Schedule of income and social contribution taxes payable |
Schedule of income and social contribution taxes payable |  |
| 2022 | 2021
Current |  |
Income tax | 198 | 147
Social contribution tax | 42 | 43
Total | 240 | 190
Schedule of deferred income and social contribution taxes |
Schedule of deferred income and social contribution taxes |  |  |
| 2022 | 2021 | 2020
Deferred tax assets |  |  |
Tax loss carryforwards | 987 | 807 | 401
Provisions for contingencies | 602 | 542 | 538
Impairment on investments | 56 | 244 | 640
Fair value of derivative financial instruments (PUT SAAG) | 229 | 216 | 182
Post-employment obligations | 1,852 | 1,981 | 2,168
Estimated credit losses | 319 | 315 | 256
Others | 665 | 150 | 138
Total | 4,710 | 4,255 | 4,323
Deferred tax liabilities |  |  |
Funding cost | (9) | (5) |
Deemed cost | (156) | (219) | (225)
Fair value of assets acquired in business combination | (456) | (466) | (486)
Borrowing costs capitalized | (170) | (165) | (169)
Taxes on unredeemed income - presumed income | (9) | (4) | -
Adjustment to expectation of cash flow - Concession assets | (263) | (245) | (242)
Adjustment of contract assets | (940) | (895) | (768)
Adjustment to fair value: Swap - Loss | (210) | (412) | (1,002)
Updating on escrow deposits | (8) | (7) | (6)
Reimbursement of costs - GSF | (274) | (319) | -
Others | (27) | (15) | (12)
Total | (2,522) | (2,752) | (2,910)
Total, net | 2,188 | 1,503 | 1,413
Total assets | 3,120 | 2,465 | 2,453
Total liabilities | (932) | (962) | (1,040)
Schedule of changes in deferred income and social contribution taxes |
Schedule of changes in deferred income and social contribution taxes |
Balance on December 31, 2019 | 1,660
Effects allocated to net profit | (252)
Effects allocated to Statement of comprehensive income | 4
Others | 1
Balance on December 31, 2020 | 1,413
Effects allocated to net income | 210
Effects allocated to Statements of comprehensive income | (102)
Deferred taxes received in corporate reorganization | (16)
Others | (2)
Balance on December 31, 2021 | 1,503
Effects allocated to net income | 924
Effect allocated to other comprehensive income | (237)
Others | (3)
Balance on December 31, 2022 | 2,188
Schedule of estimated balance of deferred tax asset |
Schedule of estimated balance of deferred tax asset |
2023 | 884
2024 | 766
2025 | 621
2026 | 596
2027 | 601
2028 to 2030 | 865
2031 to 2032 | 378
| 4,710
Schedule of reconciliation of statutory on income and social contribution Taxes |
Schedule of reconciliation of statutory on income and social contribution Taxes |  |
| 2022 | 2021
Income before income tax and social contribution tax | 4,121 | 4,699
Income tax and social contribution tax - nominal expense (34%) | (1,401) | (1,597)
Tax effects applicable to: |  |
Gain in subsidiaries by equity method (net of effects of Interest on Equity) | 182 | 6
Tax incentives | 62 | 63
Difference between Presumed Income and Real Income | 97 | 146
Non-deductible penalties | (45) | (23)
Interest on equity declared | 722 | 325
Estimated credit losses from related parties | 234 | -
Realization of goodwill (Note 32) | 108 | -
Income arising from the Light sale | - | 154
Others | 15 | (20)
Income tax and Social Contribution - effective gain (expense) | (26) | (946)
Current tax | (950) | (1,156)
Deferred tax | 924 | 210
Income tax and social contribution tax - effective expense | (26) | (946)
Effective rate | 0.63% | 20.12%

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