Found Description
- Lead the monthly, quarterly and annual closing of the contractual asset, updating margins for Reinforcements, Improvements and Tendered projects and analyzing the most appropriate assumptions for measuring the asset, reflecting impacts in monthly results
- Recognize and account for the effects of the Periodic Tariff Review (RTP), Adjustment Parcel (PA), cycle adjustments, gains/losses from implementation efficiency, unitization and commissioning (energization) of projects
- Update contractual asset cash flows and the Income Tax rate by comparing the IFRS cash flow with the RAP (Allowed Annual Revenue) receipts flow to ensure correct taxation, including effects of cycle adjustments and RTP
- Ensure correct measurement of the financial remuneration of the contractual asset, monetary restatement by IPCA and RAP write-offs
- Drive the update of the Allowed Annual Revenue (RAP) for indexation and Periodic Tariff Review, with revision of WACC, effi...
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