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BUSINESS COMBINATION (Details 12) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 BRL (R$)
Carrying amount [member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Cash and cash equivalents | R$ 41,693
Trade receivables | 5,745
Other assets | 246
Recoverable taxes and contributions | 5,420
Deferred taxes | 9,521
Judicial deposits | 151
Property, plant and equipment | 106,695
Intangíible assets | 104,499
Total assets acquired | 273,970
Trade payables | 157
Labor obligations | 364
Taxes payable | 1,945
Concession payable | 12,281
Other accounts | 1,567
Advances from customer | 100,012
Concession payable | 77,646
Total liabilities assumed | 193,972
Total equity acquired | 79,998
Fair Value Adjustments [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Property, plant and equipment | 195,026
Intangíible assets | 83,610
Total assets acquired | 278,636
Total equity acquired | 278,636
Total Fair Value [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Cash and cash equivalents | 41,693
Trade receivables | 5,745
Other assets | 246
Recoverable taxes and contributions | 5,420
Deferred taxes | 9,521
Judicial deposits | 151
Property, plant and equipment | 301,721
Intangíible assets | 188,109
Total assets acquired | 552,606
Trade payables | 157
Labor obligations | 364
Taxes payable | 1,945
Concession payable | 12,281
Other accounts | 1,567
Advances from customer | 100,012
Concession payable | 77,646
Total liabilities assumed | 193,972
Total equity acquired | R$ 358,634
Business Property Plant And Equipment 1 [Member] |
IfrsStatementLineItems [Line Items] |
Description of basis of valuation of assets available for benefits | The values of fixed assets were adjusted by the difference between the revalued value of fixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by improvements constructions, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 12.
Business Property Plant And Equipment 1 [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Description of basis of valuation of assets available for benefits | The values of fixed assets were adjusted by the difference between the revalued value of fixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by buildings, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 11
Carrying Amount 1 [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Property, plant and equipment | R$ 106,695
Intangible assets | 104,499
Fair Value Adjustments 1 [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Property, plant and equipment | 195,026
Total Fair Value 1 [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Property, plant and equipment | R$ 301,721
Intangible Assets 1 [Member] |
IfrsStatementLineItems [Line Items] |
Description of basis of valuation of assets available for benefits | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation.
Intangible Assets 1 [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Description of basis of valuation of assets available for benefits | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as from the base date stipulated in the evaluation and Incremental Cash Flow, where the economic gain generated by the spread between the contract value and the spot value of energy was the basis of a free cash flow.
Fair Value Adjustments 2 [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Intangible assets | R$ 83,610
Total Fair Value 2 [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Intangible assets | 188,109
Carrying Amount One [Member] |
IfrsStatementLineItems [Line Items] |
Total | 201,424
Carrying Amount One [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Total | 211,194
Fair Value Adjustments One [Member] |
IfrsStatementLineItems [Line Items] |
Total | 259,602
Fair Value Adjustments One [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Total | 278,636
Total Fair Value One [Member] |
IfrsStatementLineItems [Line Items] |
Total | 461,026
Total Fair Value One [Member] | Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Total | R$ 489,830

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