| Reconciliation of changes in intangible assets |
| |
|
|
|
Concession right |
|
|
|
|
| |
|
Goodwill |
|
Acquired in business combinations |
|
Distribution infrastructure - operational |
|
Distribution infrastructure - in progress |
|
Public utilities |
|
Other intangible assets |
|
Total |
| As of December 31, 2015 |
|
6,115 |
|
4,355,546 |
|
4,249,182 |
|
499,627 |
|
28,743 |
|
71,125 |
|
9,210,338 |
| Historical cost |
|
6,152 |
|
7,441,902 |
|
10,348,857 |
|
499,627 |
|
35,840 |
|
192,626 |
|
18,525,004 |
| Accumulated Amortization |
|
(37) |
|
(3,086,356) |
|
(6,099,675) |
|
- |
|
(7,097) |
|
(121,500) |
|
(9,314,665) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions |
|
- |
|
- |
|
- |
|
1,213,924 |
|
- |
|
10,507 |
|
1,224,431 |
| Amortization |
|
- |
|
(255,110) |
|
(498,891) |
|
- |
|
(1,419) |
|
(12,438) |
|
(767,858) |
| Transfer - intangible assets |
|
- |
|
- |
|
610,032 |
|
(610,032) |
|
- |
|
- |
|
- |
| Transfer - financial asset |
|
- |
|
- |
|
9,452 |
|
(664,908) |
|
- |
|
- |
|
(655,456) |
| Disposal and transfer - other assets |
|
- |
|
(7,283) |
|
(48,346) |
|
- |
|
- |
|
(7,410) |
|
(63,040) |
| Business combination |
|
- |
|
413,796 |
|
1,229,074 |
|
227,398 |
|
- |
|
- |
|
1,870,268 |
| Impairment losses |
|
- |
|
(40,433) |
|
- |
|
- |
|
- |
|
(2,637) |
|
(43,070) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| As of December 31, 2016 |
|
6,115 |
|
4,466,516 |
|
5,550,502 |
|
660,008 |
|
27,324 |
|
59,147 |
|
10,775,613 |
| Historical cost |
|
6,152 |
|
7,602,941 |
|
11,987,109 |
|
666,008 |
|
35,840 |
|
183,138 |
|
20,481,188 |
| Accumulated Amortization |
|
(37) |
|
(3,136,425) |
|
(6,436,607) |
|
- |
|
(8,516) |
|
(123,990) |
|
(9,705,575) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions |
|
- |
|
- |
|
- |
|
1,898,434 |
|
- |
|
9,344 |
|
1,907,778 |
| Amortization |
|
- |
|
(286,215) |
|
(639,292) |
|
- |
|
(1,419) |
|
(9,390) |
|
(936,318) |
| Transfer - intangible assets |
|
- |
|
- |
|
814,643 |
|
(814,643) |
|
- |
|
- |
|
- |
| Transfer - financial asset |
|
- |
|
- |
|
131 |
|
(972,385) |
|
- |
|
- |
|
(972,254) |
| Disposal and transfer - other assets |
|
- |
|
(16,244) |
|
(91,214) |
|
48,061 |
|
- |
|
1,723 |
|
(57,674) |
| Corporate restructuring - note 14.4.1 |
|
- |
|
(26,766) |
|
(73,215) |
|
- |
|
- |
|
- |
|
(99,981) |
| Impairment losses |
|
- |
|
(5,129) |
|
- |
|
- |
|
- |
|
(47) |
|
(5,176) |
| Business combination |
|
- |
|
(15,057) |
|
(7,108) |
|
- |
|
- |
|
- |
|
(22,165) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| As of December 31, 2017 |
|
6,115 |
|
4,117,105 |
|
5,554,447 |
|
825,476 |
|
25,904 |
|
60,777 |
|
10,589,824 |
| Historical cost |
|
6,152 |
|
7,558,645 |
|
11,442,528 |
|
825,476 |
|
35,840 |
|
174,407 |
|
20,043,048 |
| Accumulated Amortization |
|
(37) |
|
(3,441,540) |
|
(5,888,080) |
|
- |
|
(9,936) |
|
(113,630) |
|
(9,453,223) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions |
|
- |
|
- |
|
- |
|
- |
|
- |
|
18,670 |
|
18,670 |
| Amortization |
|
- |
|
(286,858) |
|
(703,511) |
|
- |
|
(1,419) |
|
(8,989) |
|
(1,000,777) |
| Transfer - intangible assets |
|
- |
|
- |
|
723,813 |
|
- |
|
- |
|
- |
|
723,813 |
| Transfer - financial asset |
|
- |
|
- |
|
52,803 |
|
- |
|
- |
|
- |
|
52,803 |
| Disposal and transfer - other assets |
|
- |
|
(63,187) |
|
(43,419) |
|
- |
|
- |
|
5,504 |
|
(101,102) |
| IFRS 15 adoption (note 3) |
|
- |
|
- |
|
- |
|
(825,476) |
|
- |
|
- |
|
(825,476) |
| Others |
|
- |
|
5,130 |
|
- |
|
- |
|
- |
|
47 |
|
5,177 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| As of December 31, 2018 |
|
6,115 |
|
3,772,188 |
|
5,584,136 |
|
- |
|
24,485 |
|
76,009 |
|
9,462,935 |
| Historical cost |
|
6,152 |
|
7,495,458 |
|
11,909,149 |
|
- |
|
35,840 |
|
217,542 |
|
19,664,141 |
| Accumulated Amortization |
|
(37) |
|
(3,723,270) |
|
(6,325,012) |
|
- |
|
(11,355) |
|
(141,532) |
|
(10,201,206) |
|
| Intangible asset acquired in business combinations |
| |
Dec 31, 2018 |
|
Dec 31, 2017 |
|
Annual amortization rate |
| |
Historical cost |
|
Accumulated amortization |
|
Net value |
|
Net value |
|
2018 |
|
2017 |
|
2016 |
| Intangible asset - acquired in business combinations |
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible asset acquired, not merged |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Parent company |
|
|
|
|
|
|
|
|
|
|
|
|
|
| CPFL Paulista |
304,861 |
|
(216,988) |
|
87,873 |
|
97,858 |
|
3.28% |
|
3.28% |
|
3.28% |
| CPFL Piratininga |
39,065 |
|
(26,335) |
|
12,730 |
|
14,025 |
|
3.32% |
|
3.31% |
|
3.31% |
| RGE |
- |
|
- |
|
- |
|
1,752 |
|
- |
|
4.70% |
|
4.24% |
| RGE Sul (RGE) |
3,768 |
|
(2,193) |
|
1,575 |
|
- |
|
4.70% |
|
- |
|
- |
| CPFL Geração |
54,555 |
|
(37,333) |
|
17,221 |
|
19,067 |
|
3.38% |
|
3.38% |
|
3.38% |
| CPFL Jaguari Geração |
7,896 |
|
(4,121) |
|
3,775 |
|
4,044 |
|
3.41% |
|
3.41% |
|
3.41% |
| CPFL Renováveis |
3,653,906 |
|
(1,051,284) |
|
2,602,622 |
|
2,818,331 |
|
5.90% |
|
4.16% |
|
5.39% |
| Subtotal |
4,064,051 |
|
(1,338,255) |
|
2,725,797 |
|
2,955,077 |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible asset acquired and merged |
|
|
|
|
|
|
|
|
|
|
|
|
|
| RGE |
- |
|
- |
|
- |
|
234,297 |
|
- |
|
2.11% |
|
2.11% |
| RGE Sul (RGE) |
1,433,007 |
|
(971,212) |
|
461,795 |
|
279,553 |
|
3.63% |
|
9.09% |
|
9.09% |
| CPFL Geração |
426,450 |
|
(333,430) |
|
93,020 |
|
102,987 |
|
2.34% |
|
2.34% |
|
2.34% |
| Subtotal |
1,859,457 |
|
(1,304,642) |
|
554,816 |
|
616,837 |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible asset acquired and merged – Reassessed |
|
|
|
|
|
|
|
|
|
|
|
|
| CPFL Paulista |
1,074,026 |
|
(786,870) |
|
287,156 |
|
319,360 |
|
3.00% |
|
3.00% |
|
3.00% |
| CPFL Piratininga |
115,762 |
|
(78,039) |
|
37,723 |
|
41,560 |
|
3.31% |
|
3.31% |
|
3.31% |
| RGE |
- |
|
- |
|
- |
|
125,785 |
|
- |
|
4.09% |
|
4.09% |
| CPFL Jaguari Geração |
15,275 |
|
(8,837) |
|
6,438 |
|
6,898 |
|
3.01% |
|
3.01% |
|
3.01% |
| RGE Sul (RGE) |
366,887 |
|
(206,630) |
|
160,256 |
|
51,588 |
|
4.67% |
|
9.09% |
|
- |
| Subtotal |
1,571,949 |
|
(1,080,375) |
|
491,574 |
|
545,191 |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
7,495,458 |
|
(3,723,270) |
|
3,772,187 |
|
4,117,105 |
|
|
|
|
|
|
|