20-F/A

 

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549

FORM 20‑F/A

(Amendment No. 1)

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

for the fiscal year ended December 31, 2017
Commission File Number 1‑32297

CPFL ENERGIA S.A.

(Exact name of registrant as specified in its charter)

CPFL ENERGY INCORPORATED	The Federative Republic of Brazil
(Translation of registrant’s name into English)	(Jurisdiction of incorporation or organization)

Rodovia Engenheiro Miguel Noel Nascentes Burnier, 1,755, km 2,5
Parque São Quirino
Campinas
São Paulo ‑ 13088 140
(Address of principal executive offices)

Gustavo Estrella
+55 19 3756 8704 – gustavoestrella@cpfl.com.br
Federative Republic of Brazil
(Name, telephone, e‑mail and/or facsimile
number and address of company contact person)
Securities registered or to be registered pursuant to Section 12(b) of the Act:

Title of each class:	Name of each exchange on which registered:
Common Shares, without par value* American Depositary Shares (as evidenced by American Depositary Receipts), each representing 2 Common Shares	New York Stock Exchange

*Not for trading, but only in connection with the registration of American Depositary Shares, pursuant to the requirements of the Securities and Exchange Commission.

Securities registered or to be registered pursuant to Section 12(g) of the Act:  None

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act:  None

As of December 31, 2017, there were 1,017,914,746 common shares, without par value, outstanding

 

Indicate by check mark if the registrant is a well‑known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes  T   No  £ 

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934.

Yes  £   No  T 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes  T   No  £ 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S‑T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes  £   No  £   N/A  T 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non‑accelerated filer.  See definition of accelerated filer and large accelerated filer in Rule 12b‑2 of the Exchange Act (Check one):

Large Accelerated Filer  T   Accelerated Filer  £   Non‑accelerated Filer  £ 

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act. £

† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:

U.S. GAAP  £   IFRS  T   Other  £ 

If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.

Item 17 £   Item 18  £ 

If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b‑2 of the Exchange Act).

Yes  £   No  T 

 

EXPLANATORY NOTE

This Amendment No. 1 to the Annual Report on Form 20-F for the fiscal year ended December 31, 2017 of CPFL Energia S.A., originally filed with the Securities and Exchange Commission, or the SEC, on April 24, 2018 (the “2017 Form 20-F”), is being filed for the purposes of adding Exhibit 101 to Item 19 “Exhibits” and furnishing the Interactive Data File disclosure as Exhibit 101 in accordance with Rule 405 of Regulation S-T. This Exhibit was not previously filed.

Since the 2017 Form 20-F was filed on April 24, 2018, the following principal events have occurred:

·The following changes resulting from our annual shareholders’ meeting held on April 27, 2018. For more information on the changes that resulted from our annual shareholders’ meeting, see the Form 6-K filed on April 30, 2018:

o The approval of the allocation of our 2017 net income of R$1,243 million (i) R$59.0 million allocated to our legal reserve, (ii) R$123.7 million allocated to the statutory reserve for the adjustment of concession financial assets, (iii) R$746.5 allocated to the statutory reserve for working capital improvement; and (iv) R$280.2 allocated to a dividend distribution, equivalent to R$0.275259517 per share for the year ended December 31, 2017. For more information, see “Item 5. –Liquidity and Capital Resources—Dividends” in our 2017 Form 20-F;

o The election of members to our Board of Directors to serve until our annual shareholders’ meeting in 2019. Such election resulted in the replacement of Yuhai Hu by Bo Wen as chairman and of Daobiao Chen by Shirong Lyu as vice-chairman. All other members of our Board of Directors remain unchanged;

o The election of members to our Fiscal Council to serve until our annual shareholders’ meeting in 2019. Such election resulted in the replacement of Yuehui Pan by Lisa Birmann Gabbai as chairperson. All other members of our Fiscal Council remain unchanged;

o The approval of R$33.6 million in aggregate compensation, including cash and benefits in kind, payable to members of our Board of Directors and our executive officers from May 2018 to April 2019. Of this amount, R$0.6 million is intended as fixed remuneration for our Board of Directors and up to R$33.0 million is intended as fixed and variable compensation of our executive officers; and

o The approval of R$33.6 million in aggregate compensation, including cash and benefits in kind, payable to members of our Board of Directors and our executive officers from May 2018 to April 2019. Of this amount, R$0.6 million is intended as fixed remuneration for our Board of Directors and up to R$33.0 million is intended as fixed and variable compensation of our executive officers; and

o The approval of R$0.3 million in aggregate fixed compensation payable to members of our Fiscal Council from May 2018 to April 2019;

·The following changes resulting from our extraordinary shareholders’ meeting held on April 27, 2018. For more information on the changes that resulted from our extraordinary shareholders’ meeting, see the Form 6-K filed on April 30, 2018:

o Certain revisions to our bylaws, including revisions made in order to (i) extinguish the reserve for the adjustment of concession financial assets, (ii) comply with the new Novo Mercado requirements, (iii) revise the approval thresholds, in accordance with periodic monetary updates, so that any transaction entered into between our shareholders or related parties and CPFL Energia (or its subsidiaries) that exceeds R$11,851,000.00 be previously approved by our Board of Directors, and (iv) increase the size of our board of executive officers from eight to nine members and to create the position of deputy chief financial officer; and

o The approval of the transfer of the balance of R$826.6 million of the extinguished reserve for the adjustment of concession financial assets to the retained earnings or accumulated losses account;

·The appointment of Yuehui Pan as our deputy chief financial officer on May 9, 2018 to serve until our annual shareholders’ meeting in 2019. For more information on this change, see the Form 6-K filed on May 9, 2018; and

·Our board of directors’ recognition on May 9, 2018 that one member of our Fiscal Council, Ran Zhang, qualifies as an audit committee expert.

                Other than as expressly set forth above, this Amendment No. 1 to the 2017 Form 20-F does not, and does not purport to, amend, update or restate the information in any other item of the 2017 Form 20-F, or reflect any events that have occurred after the 2017 Form 20-F was originally filed.

3

 

ITEM 19.Exhibits

No.	Description
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document

4

 

SIGNATURES

Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the registrant, CPFL Energia S.A., hereby certifies that it meets all of the requirements for filing on Form 20‑F/A and that it has duly caused this Amendment No. 1. to the annual report to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Campinas, state of São Paulo, Brazil, on May 23, 2018.

CPFL ENERGIA S.A.

By:         /s/ Andre Dorf                                     

Name:    Andre Dorf

Title:       Chief Executive Officer

By:         /s/ Gustavo Estrella                            

Name:    Gustavo Estrella

Title:       Chief Financial Officer

XML

Document and Entity Information	12 Months Ended
	Dec. 31, 2017 shares
Document And Entity Information
Entity Registrant Name	CPFL Energy INC
Entity Central Index Key	0001300482
Document Type	20-F
Trading Symbol	CPL
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	Yes
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	1,017,914,746
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2017

XML

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash and cash equivalents	R$ 3,249,642	R$ 6,164,997
Consumers, concessionaires and licensees	4,301,283	3,765,893
Dividend and interest on capital	56,145	73,328
Income tax and social contribution recoverable	88,802	143,943
Taxes recoverable	306,244	259,905
Derivatives	444,029	163,241
Sector financial asset	210,834	0
Concession financial asset	23,736	10,700
Other receivables	900,498	797,181
TOTAL CURRENT ASSETS	9,581,212	11,379,187
NONCURRENT ASSETS
Consumers, concessionaires and licensees	236,539	203,185
Associates, subsidiaries and parent company	8,612	47,631
Escrow deposits	839,990	550,072
Income tax and social contribution recoverable	61,464	65,535
Taxes recoverable	171,980	132,751
Sector financial assets	355,003	0
Derivatives	203,901	641,357
Deferred tax assets	943,199	922,858
Concession financial asset	6,545,668	5,363,144
Investments at cost	116,654	116,654
Other receivables	840,192	766,253
Investments	1,001,550	1,493,753
Property, plant and equipment	9,787,125	9,712,998
Intangible assets	10,589,824	10,775,613
TOTAL NONCURRENT ASSETS	31,701,701	30,791,805
TOTAL ASSETS	41,282,912	42,170,992
CURRENT LIABILITIES
Trade payables	3,296,870	2,728,130
Borrowings	3,589,607	1,875,648
Debentures	1,703,073	1,547,275
Private pension plan	60,801	33,209
Regulatory charges	581,600	366,078
Income tax and social contribution payable	81,457	57,227
Taxes, fees and contributions	628,846	624,317
Dividend	297,744	232,851
Estimated payroll	116,080	131,707
Derivatives	10,230	6,055
Sector financial liability	40,111	597,515
Use of public asset	10,965	10,857
Other payables	961,306	807,623
TOTAL CURRENT LIABILITIES	11,378,688	9,018,492
NONCURRENT LIABILITIES
Trade payables	128,438	129,781
Borrowings	7,402,450	11,168,394
Debentures	7,473,454	7,452,672
Private pension plan	880,360	1,019,233
Taxes, fees and contributions	18,839	26,814
Deferred tax liabilities	1,249,591	1,324,134
Provision for tax, civil and labor risks	961,134	833,276
Derivatives	84,576	112,207
Sector financial liability	8,385	317,406
Use of public asset	83,766	86,624
Other payables	426,890	309,292
TOTAL NONCURRENT LIABILITIES	18,717,881	22,779,832
EQUITY
Issued capital	5,741,284	5,741,284
Capital reserves	468,014	468,014
Legal reserve	798,090	739,102
Statutory reserve - concession financial asset	826,600	702,928
Statutory reserve - working capital improvement	1,292,046	545,505
Additional dividend proposed	0	7,820
Accumulated other comprehensive income	(164,506)	(234,633)
Total shareholders' equity attributable to owners of the Company	8,961,528	7,970,021
Equity attributable to noncontrolling interests	2,224,816	2,402,648
TOTAL EQUITY	11,186,344	10,372,668
TOTAL LIABILITIES AND EQUITY	R$ 41,282,912	R$ 42,170,992

XML

CONSOLIDATED STATEMENTS OF INCOME - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Profit or loss [abstract]
NET OPERATING REVENUE	R$ 26,744,905	R$ 19,112,089	R$ 20,599,212
COST OF ELECTRIC ENERGY SERVICES
Cost of electric energy	(16,901,518)	(11,200,242)	(13,311,747)
Cost of operation	(2,771,145)	(2,248,795)	(1,907,107)
Cost of services rendered to third parties	(2,074,611)	(1,357,032)	(1,049,101)
GROSS PROFIT	4,997,632	4,306,020	4,331,167
Operating expenses
Sales expenses	(590,232)	(547,251)	(464,583)
General and administrative expenses	(947,072)	(849,416)	(863,499)
Other Operating Expense	(438,494)	(386,746)	(357,653)
INCOME FROM ELECTRIC ENERGY SERVICES	3,021,834	2,522,608	2,645,434
Equity interests in associates and joint ventures	312,390	311,414	216,885
FINANCE INCOME (EXPENSES)
Finance income	880,314	1,200,503	1,143,247
Finance expenses	(2,367,868)	(2,653,978)	(2,551,110)
Finance income (expenses)	(1,487,554)	(1,453,474)	(1,407,863)
PROFIT BEFORE TAXES	1,846,670	1,380,547	1,454,454
Social contribution	(168,728)	(150,859)	(160,162)
Income tax	(434,901)	(350,631)	(419,015)
Total income tax and social contributions	(603,629)	(501,490)	(579,177)
PROFIT FOR THE YEAR	1,243,042	879,057	875,277
Profit attributable to the owners of the Company	1,179,750	900,885	864,940
Profit (loss) attributable to noncontrolling interests	R$ 63,292	R$ (21,828)	R$ 10,337
Earnings per share attributable to owners of the Company:
Basic	R$ 1.16	R$ 0.89	R$ 0.85
Diluted	R$ 1.15	R$ 0.87	R$ 0.83

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CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Profit or loss [abstract]
Profit for the year	R$ 1,243,042	R$ 879,057	R$ 875,277
Other comprehensive income
Items that will not be reclassified subsequently to profit and loss - Actuarial gains (losses), net of tax effects	96,000	(394,175)	65,547
Total Comprehensive income for the year	1,339,042	484,882	940,825
Attributable to owners of the Company	1,275,750	506,709	930,488
Attributable to noncontrolling interests	R$ 63,292	R$ (21,828)	R$ 10,337

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CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - BRL (R$) R$ in Thousands	Issued capital	Capital reserves	Earning reserves / Legal reserve	Concession financial asset	Earning reserves / Statutory reserves / Working capital improvement	Earning reserves / Dividends	Accumulated comprehensive income / Deemed cost	Accumulated comprehensive income / Private pension plan	Retained earnings	Total	Noncontrolling interests / Accumulated comprehensive income	Noncontrolling interests / Other equity component	Total
Balance at beginning at Dec. 31, 2014	R$ 4,793,424	R$ 468,082	R$ 650,811	R$ 330,437	R$ 554,888	R$ 0	R$ 483,610	R$ (337,718)	R$ 0	R$ 6,943,535	R$ 17,003	R$ 2,436,791	R$ 9,397,329
Total comprehensive income
Profit for the year									864,940	864,940		10,337	875,277
Other comprehensive income - actuarial gains								65,547		65,547			65,547
Internal changes of shareholders'equity
Realization of deemed cost of property, plant and equipment							(39,574)		39,574	0	(2,550)	2,550	0
Tax on realization of deemed cost							13,455		(13,455)	0	867	(867)	0
Recognition of legal reserve			43,247						(43,247)	0			0
Changes in statutory reserve in the year				255,013	392,972				(647,985)	0			0
Other changes in noncontrolling interests										0		(48)	(48)
Capital transactions with owners
Capital increase (reduction)	554,888				(554,888)					0			0
Prescribed dividends									5,597	5,597			5,597
Additional dividend aproved									(205,423)	(205,423)		(8,147)	(213,570)
Capital increase in subsidiaries with no change in control										0		7	7
Balance at ending at Dec. 31, 2015	5,348,312	468,082	694,058	585,450	392,972	0	457,491	(272,170)	0	7,674,196	15,320	2,440,623	10,130,140
Total comprehensive income
Profit for the year									900,885	900,885		(21,828)	879,057
Other comprehensive income - actuarial gains								(394,175)		(394,175)			(394,175)
Internal changes of shareholders'equity
Realization of deemed cost of property, plant and equipment							(39,058)		39,058	0	(2,649)	2,649	0
Tax on realization of deemed cost							13,280		(13,280)	0	901	(901)	0
Recognition of legal reserve			45,044						(45,044)	0			0
Changes in statutory reserve in the year				117,478	545,505				(662,983)	0			0
Other changes in noncontrolling interests										0		(1,176)	(1,176)
Capital transactions with owners
Capital increase (reduction)	392,972				(392,972)					0			0
Prescribed dividends									3,144	3,144			3,144
Additional dividend proposed						7,820			(7,820)	0			(7,820)
Dividend distributed to noncontrolling interests										0		(30,827)	(30,827)
Dividend proposal approved									(213,960)	(213,960)			(213,960)
Capital increase in subsidiaries with no change in control		(68)								(68)		535	467
Balance at ending at Dec. 31, 2016	5,741,284	468,014	739,102	702,928	545,505	7,820	431,713	(666,346)	0	7,970,021	13,572	2,389,076	10,372,668
Total comprehensive income
Profit for the year									1,179,750	1,179,750		63,292	1,243,042
Other comprehensive income - actuarial gains								96,000		96,000			96,000
Internal changes of shareholders'equity
Realization of deemed cost of property, plant and equipment							(39,202)		39,202	0	(2,634)	2,634	0
Tax on realization of deemed cost							13,329		(13,329)	0	896	(896)	0
Recognition of legal reserve			58,988						(58,988)	0			0
Changes in statutory reserve in the year				123,673	746,541				(870,213)	0			0
Other changes in noncontrolling interests										0		(113)	(113)
Capital transactions with owners
Capital increase (reduction)										0		(122,791)	(122,791)
Prescribed dividends									3,768	3,768			3,768
Interim dividend										0		(7,226)	(7,226)
Dividend proposal approved						(7,820)			(280,191)	(288,011)		(110,993)	(399,005)
Balance at ending at Dec. 31, 2017	R$ 5,741,284	R$ 468,014	R$ 798,090	R$ 826,600	R$ 1,292,046	R$ 0	R$ 405,840	R$ (570,346)	R$ 0	R$ 8,961,528	R$ 11,833	R$ 2,212,983	R$ 11,186,344

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CONSOLIDATED STATEMENTS OF CASH FLOWS - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
OPERATING CASH FLOW
Profit before taxes	R$ 1,846,670	R$ 1,380,547	R$ 1,454,454
ADJUSTMENT TO RECONCILE PROFIT TO CASH FROM OPERATING ACTIVITIES
Depreciation and amortization	1,529,052	1,291,165	1,279,902
Provision for tax, civil and labor risks	176,609	228,292	258,539
Allowance for doubtful accounts	155,097	176,349	126,879
Interest on debts, inflation adjustment and exchange rate changes	1,863,311	2,052,959	1,519,819
Pension plan expense	113,898	76,638	60,184
Equity interests in associates and joint ventures	(312,390)	(311,414)	(216,885)
Impairment	20,437	48,291	38,956
Loss on disposal of noncurrent assets	132,195	83,576	16,309
Deferred taxes (PIS and COFINS)	963	(8,579)	19,138
Others	(19,074)	(1,832)	(5,825)
Adjustments to reconcile profit (loss)	5,506,768	5,015,992	4,551,470
DECREASE (INCREASE) IN OPERATING ASSETS
Consumers, concessionaires and licensees	(722,406)	(205,828)	(1,055,143)
Dividends and interest on capital received	730,178	83,356	24,050
Taxes recoverable	68,184	128,453	(62,041)
Escrow deposits	(248,128)	756,171	22,827
Sectorial financial asset	(425,004)	2,494,223	(858,860)
Receivables - amounts from the Energy Development Account - CDE / CCEE	(29,354)	186,052	181,141
Concession financial assets (transmission companies)	(56,665)	(55,134)	(44,243)
Other operating assets	91,607	265,404	(82,278)
INCREASE (DECREASE) IN OPERATING LIABILITIES
Trade payables	565,945	(782,963)	787,063
Other taxes and social contributions	(261,194)	(63,986)	412,703
Other liabilities with private pension plan	(79,724)	(77,183)	(112,172)
Regulatory charges	215,522	(514,935)	808,223
Tax, civil and labor risks paid	(206,788)	(216,998)	(247,512)
Sectorial financial liability	(1,089,592)	288,144	(23,170)
Payables - amounts provided by the CDE	17,544	(70,907)	19,696
Other operating liabilities	141,759	(148,967)	107,930
CASH FLOWS PROVIDED BY OPERATIONS	4,218,652	7,080,894	4,429,684
Interest paid on debts and debentures	(1,846,453)	(1,570,985)	(1,595,649)
Income tax and social contribution paid	(338,175)	(875,883)	(276,061)
NET CASH FROM OPERATING ACTIVITIES	2,034,024	4,634,026	2,557,974
INVESTING ACTIVITIES
Price paid in business combination net of cash acquired	0	(1,496,675)	0
Capital increase in existing investees	91,599	0	0
Gain on sales of interest in joint ventures	0	0	10,454
Purchases of property, plant and equipment	(685,856)	(1,026,867)	(550,003)
Securities, pledges and restricted deposits	(93,933)	(125,517)	(147,914)
Purchases of intangible assets	(1,884,577)	(1,211,082)	(877,793)
Sale of noncurrent assets	26,807	0	10,586
Intragroup loans	36,639	44,922	29,776
NET CASH USED IN INVESTING ACTIVITIES	(2,509,321)	(3,815,219)	(1,524,894)
FINANCING ACTIVITIES
Capital increase by noncontrolling interests	(122,791)	467	7
Borrowings and debentures raised	3,398,084	3,774,355	4,532,167
Repayment of principal of borrowings and debentures	(5,273,261)	(4,016,693)	(4,037,685)
Repayment of derivatives	(102,641)	158,242	(135,309)
Dividends and interest on capital paid	(336,934)	(231,749)	(5,204)
Repayment for business combinations	(2,514)	(21,234)	(61,709)
NET CASH GENERATED BY (USED IN) FINANCING ACTIVITIES	(2,440,057)	(336,612)	292,267
NET INCREASE IN CASH AND CASH EQUIVALENTS	(2,915,354)	482,195	1,325,347
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	6,164,997	5,682,802	4,357,455
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	R$ 3,249,642	R$ 6,164,997	R$ 5,682,802

XML

(1) OPERATIONS

12 Months Ended

Dec. 31, 2017

Operations

OPERATIONS

CPFL Energia S.A. (“CPFL Energia” or “Company”) is a publicly-held corporation incorporated for the principal purpose of operating as a holding company, with equity interests in other companies primarily engaged in electric energy distribution, generation and commercialization activities in Brazil.

The Company’s registered office is located at Rodovia Eng^o Miguel Noel Nascentes Burnier, Km 2,5, Parque São Quirino - Campinas - SP - Brazil.

The Company has direct and indirect interests in the following subsidiaries and joint ventures (information on the concession area, member of consumers, energy production capacity and related data are not audited by the independent auditors):

Energy distribution	Company type	Equity interest	Location (state)	Number of municipalities	Approximate number of consumers (in thousands)	Concession period	End of the concession
Companhia Paulista de Força e Luz ("CPFL Paulista")	Publicly-held corporation	Direct 100%	Interior of São Paulo	234	4,389	30 years	November 2027
Companhia Piratininga de Força e Luz ("CPFL Piratininga")	Publicly-held corporation	Direct 100%	Interior of São Paulo	27	1,720	30 years	October 2028
Rio Grande Energia S.A. ("RGE")	Publicly-held corporation	Direct 100%	Interior of Rio Grande do Sul	255	1,485	30 years	November 2027
RGE Sul Distribuidora de Energia S.A. ("RGE Sul")	Publicly-held corporation	Indirect 100%	Interior of Rio Grande do Sul	118	1,336	30 years	November 2027
Companhia Jaguari de Energia ("CPFL Santa Cruz") (e)	Privately-held corporation	Direct 100%	Interior of São Paulo, Paraná and Minas Gerais	45	447	30 years	July 2045

					Installed power (MW)
Energy generation (conventional and renewable sources)	Company type	Equity interest	Location (state)	Number of plants / type of energy	Total	CPFL share
CPFL Geração de Energia S.A. ("CPFL Geração")	Publicly-held corporation	Direct 100%	São Paulo and Goiás	3 Hydropower plants (a)	1,295	678
CERAN - Companhia Energética Rio das Antas ("CERAN")	Privately-held corporation	Indirect 65%	Rio Grande do Sul	3 Hydropower plants	360	234
Foz do Chapecó Energia S.A. ("Foz do Chapecó")	Privately-held corporation	Indirect 51% (d)	Santa Catarina and Rio Grande do Sul	1 Hydropower plant	855	436
Campos Novos Energia S.A. ("ENERCAN")	Privately-held corporation	Indirect 48.72%	Santa Catarina	1 Hydropower plant	880	429
BAESA - Energética Barra Grande S.A. ("BAESA")	Privately-held corporation	Indirect 25.01%	Santa Catarina and Rio Grande do Sul	1 Hydropower plant	690	173
Centrais Elétricas da Paraíba S.A. ("EPASA")	Privately-held corporation	Indirect 53.34%	Paraíba	2 Thermal plants	342	182
Paulista Lajeado Energia S.A. ("Paulista Lajeado")	Privately-held corporation	Indirect 59.93% (b)	Tocantins	1 Hydropower plant	903	63
CPFL Energias Renováveis S.A. ("CPFL Renováveis")	Publicly-held corporation	Indirect 51.60%	(c)	(c)	(c)	(c)
CPFL Centrais Geradoras Ltda. ("CPFL Centrais Geradoras")	Limited liability company	Direct 100%	São Paulo and Minas Gerais	6 small hydropower plants	4	4

Energy commercialization	Company type	Core activity	Equity interest
CPFL Comercialização Brasil S.A. ("CPFL Brasil")	Privately-held corporation	Energy commercialization	Direct 100%
Clion Assessoria e Comercialização de Energia Elétrica Ltda. ("CPFL Meridional")	Limited liability company	Commercialization and provision of energy services	Indirect 100%
CPFL Comercialização Cone Sul S.A. ("CPFL Cone Sul")	Privately-held corporation	Energy commercialization	Indirect 100%
CPFL Planalto Ltda.  ("CPFL Planalto")	Limited liability company	Energy commercialization	Direct 100%
CPFL Brasil Varejista S.A.  ("CPFL Brasil Varejista")	Privately-held corporation	Energy commercialization	Indirect 100%
Provision of services	Company type	Core activity	Equity interest
CPFL Serviços, Equipamentos, Industria e Comércio S.A. ("CPFL Serviços")	Privately-held corporation	Manufacturing, commercialization, rental and maintenance of electro-mechanical equipment and service provision	Direct 100%
NECT Serviços Administrativos Ltda ("Nect")	Limited liability company	Provision of administrative services	Direct 100%
CPFL Atende Centro de Contatos e Atendimento Ltda.  ("CPFL Atende")	Limited liability company	Provision of call center services	Direct 100%
CPFL Total Serviços Administrativos Ltda. ("CPFL Total")	Limited liability company	Collection services	Direct   100%
CPFL Eficiência Energética S.A ("CPFL Eficiência")	Privately-held corporation	Energy efficiency management	Direct 100%
TI Nect Serviços de Informática Ltda. ("Authi")	Limited liability company	Provision of IT services	Direct 100%
CPFL GD S.A ("CPFL GD")	Privately-held corporation	Provision of maintenance services for energy generation companies	Indirect 100%
Others	Company type	Core activity	Equity interest
CPFL Jaguari de Geração de Energia Ltda ("Jaguari Geração")	Limited liability company	Holding company	Direct 100%
Chapecoense Geração S.A. ("Chapecoense")	Privately-held corporation	Holding company	Indirect 51%
Sul Geradora Participações S.A. ("Sul Geradora")	Privately-held corporation	Holding company	Indirect 99.95%
CPFL Telecom S.A ("CPFL Telecom")	Privately-held corporation	Telecommunication services	Direct 100%
CPFL Transmissão Piracicaba S.A ("CPFL Transmissão Piracicaba")	Privately-held corporation	Energy transmission services	Indirect 100%
CPFL Transmissora Morro Agudo S.A ("CPFL Transmissão Morro Agudo")	Privately-held corporation	Energy transmission services	Indirect 100%

a) CPFL Geração has 51.54% of assured energy and power of the Serra da Mesa hydropower plant, whose concession is controlled by Furnas. The small hydropower plant Cariobinha and the thermoelectric plant Carioba are inactive while they await the position of the Ministry of Mines and Energy on the early termination of their concession and are not included in the table.

b) Paulista Lajeado has a 7% share in the installed power of Investco S.A. (5.94% interest in total capital).

c) CPFL Renováveis has operations in the states of São Paulo, Minas Gerais, Mato Grosso, Santa Catarina, Ceará, Rio Grande do Norte, Paraná and Rio Grande do Sul and its main activities are: (i) holding investments in companies of the renewable energy segment; (ii) identification, development, and exploration of generation potentials; and (iii) sale of electric energy. At December 31, 2017, CPFL Renováveis had a portfolio of 112 projects with installed capacity of 2,508.4 MW (2,102.6 MW in operation), as follows: 

· Hydropower generation: 46 SHP’s (543.2 MW) with 39 SHPs (small hydroelectric power plants) in operation (423 MW) and 7 SHPs under development (120.2 MW);

· Wind power generation: 57 projects (1,594.1 MW) with 45 projects in operation (1,308.5 MW) and 12 projects under construction/development (285.6 MW);

· Biomass power generation: 8 plants in operation (370 MW); 

·Solar power generation: 1 solar plant in operation (1.1 MW).

d) The joint venture Chapecoense has as its direct subsidiary Foz do Chapecó and fully consolidates its financial statements.

e) As described in note 14.4.2, on December 31, 2017, approval was given for the merger of the subsidiaries Companhia Luz e Força Santa Cruz, Companhia Leste Paulista de Energia, Companhia Jaguari de Energia, Companhia Sul Paulista de Energia and Companhia Luz e Força de Mococa into Companhia Jaguari de Energia, which adopted the trade name “CPFL Santa Cruz”.

Negative net working capital (calculated by the excess of current liabilities over current assets)

As at December 31, 2017, the Company had net working capital (calculated by the excess of current liabilities over current assets) of R$ 1,797,477. In January 2018, the subsidiaries issued debentures in the amount of R$ 2,610,000 (note 36). The Company has history of profitable operations and ready access to financial resources therefore the financial statements have been prepared using the going concern basis.

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(2) PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS

12 Months Ended

Dec. 31, 2017

Presentation Of Consolidated Financial Statements

PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS

2.1 Basis of presentation

The financial statements have been prepared in accordance with International Financial Reporting Standards - IFRS, issued by the International Accounting Standard Board – IASB.

Management states that all information material to the financial statements is being disclosed and corresponds to what is used in managing the Group.

The consolidated financial statements were approved by Management and authorized for issue on April 23, 2018.

2.2 Basis of measurement

The consolidated financial statements have been prepared on the historical cost basis except for the following items recorded in the statements of financial position: (i) derivative financial instruments measured at fair value, (ii) financial instruments measured at fair value through profit or loss, and (iii) available-for-sale financial assets measured at fair value. The classification of the fair value measurement in the level 1, 2 or 3 categories (depending on the degree of observance of the inputs used) is presented in note 33 – Financial Instruments.

2.3 Use of estimates and judgments

The preparation of consolidated financial statements requires the Group’s management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses.

By definition, the accounting estimates are rarely the same as the actual results. Accordingly, the Group’s management reviews the estimates and assumptions on an ongoing basis, based on previous experience and other relevant factors. Adjustments resulting from revisions to accounting estimates are recognized in the period in which the estimates are revised and applied on a prospective basis.

The main accounts that require the adoption of estimates and assumptions, which are subject to a greater degree of uncertainty and may result in a material adjustment if these estimates and assumptions suffer significant changes in subsequent periods, are:

· Note 6 – Consumers, Concessionaires and Licensees (Allowance for doubtful accounts: key assumptions regarding recoverable amounts);

· Note 8 – Sector financial asset and liability (there would be certain new sector related financial components not included in the previous methodology);

· Note 9 – Deferred tax assets and liabilities (recognition of assets: availability of future taxable profit against which the tax losses can be utilized);

· Note 10 – Concession financial asset (assumptions for fair value measurement, based on significant unobservable inputs);

·Note 11 – Other receivables (allowance for doubtful accounts, key assumptions regarding recoverable amounts);

·Note 13 – Property, plant and equipment (application of definite useful lives and key assumptions regarding recoverable amounts);

· Note 14 – Intangible assets (key assumptions regarding recoverable amounts);

· Note 18 – Private pension plan (key actuarial assumptions used in the measurement of defined benefit obligations);

· Note 21 – Provision for tax, civil and labor risks and escrow deposits (recognition and measurement: key assumptions on the probability and magnitude of outflow of resources);

·Note 25 – Net operating revenue (assumptions for measurement of unbilled supply and Distribution System Usage Tariff - TUSD ); and

·Note 33 – Financial instruments (assumptions for fair value measurement, based on significant unobservable inputs).

2.4 Functional currency and presentation currency

The Group’s functional currency is the Brazilian Real, and the financial statements are presented in thousands of reais. Figures are rounded only after sum-up of the amounts. Consequently, when summed up, the amounts stated in thousands of reais may not tally with the rounded totals.

2.5 Segment information

An operating segment is a component of the Company (i) that engages in operating activities from which it earns revenues and incurs expenses, (ii) whose operating results are regularly reviewed by Management to make decisions about resources to be allocated and assess the segment's performance, and (iii) for which individual financial information is available.

The Group´s Management use reports to make strategic decisions, segmenting the business into: (i) electric energy distribution activities (“Distribution”); (ii) electric energy generation from conventional sources activities (“Generation”); (iii) electric energy generation activities from renewable sources (“Renewables”); (iv) energy commercialization activities (“Commercialization”); (v) service activities (“Services”); and (vi) other activities not listed in the previous items.

The presentation of the operating segments includes items directly attributable to them, as well as any allocations required, including intangible assets, further details see note 29.

2.6 Information on equity interests

The Company's equity interests in direct and indirect subsidiaries and joint ventures are described in note 1. Except for (i) the companies ENERCAN, BAESA, Chapecoense and EPASA, which use the equity method of accounting, and (ii) the investment stated at cost by the subsidiary Paulista Lajeado in Investco S.A., all other entities are fully consolidated.

At December 31, 2017 and 2016, the noncontrolling interests recognized in the financial statements refer to the interests held by third parties in subsidiaries CERAN, Paulista Lajeado and CPFL Renováveis.

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(3) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2017

Summary Of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The significant accounting policies used in preparing the Company’s financial statements are set out below. These policies have been consistently applied to all periods presented.

3.1 Cash and cash equivalents

In the statements of cash flows, cash and cash equivalents include negative balances of overdraft accounts that are immediately payable and are an integral part of the Group’s cash management.

Cash and cash equivalents comprise the balances of cash and financial investments with original maturities of three months or less from the contract date, which are subject to an insignificant risk of change in value and are used by the Company in the management of short-term obligations.

3.2 Concession agreements

The IFRIC 12 – Service Concession Arrangements establish general guidelines for the recognition and measurement of obligations and rights related to concession agreements and apply to situations in which the granting authority controls or regulates which services the concessionaire should provide with the infrastructure, to whom the services should be provided and at what price, and controls any significant residual interest in the infrastructure at the end of the concession period.

When these criteria are met, the infrastructure of distribution concessionaires is segregated at the time of construction in accordance with the IFRS requirements, so that the following are recognized in the financial statements (i) an intangible asset corresponding to the right to operate the concession and collect from the users of public utilities, and (ii) a financial asset corresponding to the unconditional contractual right to receive cash (indemnity) by transferring control of the assets at the end of the concession.

The concession financial asset of distribution companies is measured based on its fair value, determined in accordance with the remuneration base for the concession assets, pursuant to the legislation in force established by the Brazilian Electricity Regulatory Agency (Agência Nacional de Energia Elétrica - ANEEL), and takes into consideration changes in the estimated cash flow, mainly based on factors such as new replacement price, and adjustment for Extended Comprehensive Consumer Price Index (“IPCA”) for the distribution subsidiaries. The financial asset of distribution companies is classified as available-for-sale, with the corresponding cash flow changes entry in the Net Operating Revenue in the statement of profit or loss for the year (notes 4 and 25).

The financial asset of the transmission companies is classified as loans and receivables, initially measured at its fair value and subsequently at amortized cost using the effective interest method.

The remaining amount is recognized as intangible asset and relates to the right to charge consumers for electric energy distribution services, and is amortized in accordance with the consumption pattern that reflects the estimated economic benefit to the end of the concession.

Services related to the construction of infrastructure are recognized in accordance with IAS 11 – Construction Contracts, against a financial asset corresponding to the amount subject to right to receive cash (indemnity), residual amounts classified as intangible assets are amortized over the concession period in proportion to a curve that reflects the consumption pattern in relation to the economic benefits.

Considering that (i) the tariff model that does not provide for a profit margin for the infrastructure construction services, (ii) the way in which the subsidiaries manage the constructions by using a high level of outsourcing, and (iii) the fact that there is no provision for profit margin on construction in the Company‘s business plans, Management is of the opinion that the margins on this operation are irrelevant, and therefore no mark-up to the cost is considered in revenue. The construction revenue and costs are therefore presented in the statement of profit or loss for the year in the same amounts.

3.3 Financial instruments

- Financial assets

Financial assets are recognized initially on the date that they are originated or on the trade date at which the Company or its subsidiaries become parties to the contractual provisions of the instrument. Derecognition of a financial asset occurs when the contractual rights to the cash flows from the asset expire or when the risks and rewards of ownership of the financial asset are transferred. The Group holds the following main financial assets:

i. Fair value through profit or loss: these are assets held for trading or designated as such upon initial recognition. The Group manages such assets and make purchase and sale decisions based on their fair value in accordance with their documented risk management and investment strategy. These financial assets are measured at fair value, and changes therein are recognized in profit or loss for the year.

ii. Held-to-maturity: these are assets that the Group has the positive intent and ability to hold to maturity. Held-to-maturity financial assets are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any impairment losses.

iii. Loans and receivables: these are assets with fixed or determinable payments that are not quoted in an active market. Such assets are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any impairment losses.

iv. Available-for-sale: these are non-derivative financial assets that are designated as available-for-sale or that are not classified into any of the previous categories. Subsequent to initial recognition, interest calculated using the effective interest method is recognized in the statement of profit or loss as part of the Net Operating Revenue for the variations on the expected cash flows of distribution companies, and changes in fair value of these financial assets are recognized in other comprehensive income. The accumulated result in other comprehensive income is transferred to profit or loss when the asset is realized.

- Financial liabilities

Financial liabilities are initially recognized on the date that they are originated or on the trade date at which the Company or its subsidiaries become a party to the contractual provisions of the instrument. The Group has the following main financial liabilities:

i. Measured at fair value through profit or loss: these are financial liabilities that are: (i) held for short-term trading, (ii) designated at fair value in order to match the effects of recognition of income and expenses to obtain more relevant and consistent accounting information, or (iii) derivatives. These liabilities are measured at fair value and any change in their fair value is subsequently recognized in profit or loss.

ii. Other financial liabilities (not measured at fair value through profit or loss): these are other financial liabilities not classified into the previous category. They are measured initially at fair value net of any cost attributable to the transaction and subsequently measured at amortized cost using the effective interest rate method.

The Company recognizes financial guarantees when these are granted to non-controlled entities or when the financial guarantee is granted at a percentage higher than the Company's interest to cover commitments of joint ventures. Such financial guarantees are initially measured at fair value, by recognizing (i) a liability corresponding to the risk of non-payment of the debt, which is amortized against finance income simultaneously and in proportion to amortization of the debt, and (ii) an asset equivalent to the right to compensation by the guaranteed party or a prepaid expense under the guarantees, which is amortized by receipt of cash from other shareholders or at the effective interest rate over the term of the guarantee. After initial recognition, guarantees are measured periodically at the higher of the amount determined in accordance with IAS 37 and the amount initially recognized less accumulated amortization.

Financial assets and liabilities are offset and presented at their net amount when, and only when, there is a legal right to offset the amounts and the intent to realize the asset and settle the liability simultaneously.

The classifications of financial instruments are described in note 33.

- Capital

Common shares are classified as equity. Additional costs directly attributable to share issues and share options are recognized as a deduction from equity, net of any tax effects.

3.4 Property, plant and equipment

Items of property, plant and equipment are measured at acquisition, construction or formation cost less accumulated depreciation and, if applicable, accumulated impairment losses. Cost also includes any other costs attributable to bringing the assets to the place and in a condition to operate as intended by Management, the cost of dismantling and restoring the site on which they are located and capitalized borrowing costs on qualifying assets.

The replacement cost of items of property, plant and equipment is recognized if it is probable that it will involve economic benefits for the subsidiaries and if the cost can be reliably measured, and the value of the replaced item is written off. Maintenance costs are recognized in profit or loss as they are incurred.

Depreciation is calculated on a straight-line basis, at annual rates of 2% to 20%, taking into consideration the estimated useful life of the assets, as instructed and defined by the granting authority.

Gains and losses on disposal/ write-off of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of the asset, and are recognized net within other operating income/expenses.

Assets and facilities used in the regulated activities are tied to these services and may not be removed, disposed of, assigned or pledged in mortgage without the prior and express authorization of ANEEL. ANEEL, through Resolution No. 20 of February 3, 1999, amended by Normative Resolution No. 691 of December 8, 2015, releases Public Electric Energy Utility concessionaires from prior authorization for release of assets of no use to the concession, but determines that the proceeds from the disposal be deposited in a restricted bank account for use in the concession.

3.5 Intangible assets

Includes rights related to non-physical assets such as goodwill and concession exploration rights, software and rights-of-way.

Goodwill that arises on the acquisition of subsidiaries is measured based on the difference between the fair value of the consideration transferred for acquisition of a business and the net fair value of the assets, adding the portion of noncontrolling interests and liabilities of the subsidiary acquired.

Goodwill is subsequently measured at cost less accumulated impairment losses. Goodwill and other intangible assets with indefinite useful lives, if any, are not subject to amortization and are tested annually for impairment.

A bargain purchase is recognized as a gain in the statement of profit or loss in the year of the business acquisition.

Intangible assets corresponding to the right to operate concessions may have three origins, as follows:

i. Acquisitions through business combinations: the portion arising from business combinations that corresponds to the right to operate the concession is stated as an intangible asset and,amortized over the remaining period of the concessions, on a straight-line basis;

ii. Investments in infrastructure: under the electric energy distribution concession agreements with the subsidiaries, the recognized intangible asset corresponds to the concessionaires' right to charge the consumers for use of the concession infrastructure. Since the exploration term is defined in the agreement, intangible assets with defined useful lives are amortized over the concession period in proportion to a curve that reflects the consumption pattern in relation to the economic benefits. For further information see note 3.2.

Items comprised in the infrastructure are directly tied to the Company’s electric energy distribution operation and cannot be removed, disposed of, assigned or pledged in mortgage without the prior and express authorization of ANEEL. ANEEL, through Resolution No. 20 of February 3, 1999, amended by Normative Resolution No. 691 of December 8, 2015, releases Public Electric Energy Utility concessionaires from prior authorization for release of assets of no use to the concession, but determines that the proceeds from the disposal be deposited in a restricted bank account for use in the concession.

iii. Use of Public Asset: upon certain generation concessions were granted with the condition of payments to the federal government for Use of Public Asset. On the signing date of the respective agreements the Company’s subsidiaries recognized intangible assets and the corresponding liabilities at fair value. The Company capitalizes interests on the Use of Public Assets intangible from the signing date to the date of commencement of the operations, when the whole intagible starts to be amortized on a straight-line basis over the remaining period of each concession.

3.6 Impairment

- Financial assets

A financial asset not measured at fair value through profit or loss is reassessed at each reporting date to determine whether there is objective evidence that it is impaired. Impairment can occur after the initial recognition of the asset and have a negative effect on the estimated future cash flows.

The Group consider evidence of impairment of receivables and held-to-maturity securities for both specific asset and at a collective level for all significant securities. Receivables and held-to-maturity securities that are not individually significant are collectively assessed for impairment by grouping together the securities with similar risk characteristics.

In assessing collective impairment the Company uses historical trends of the probability of default, timing of recoveries and the amount of loss incurred, adjusted for Management's judgment as to whether the assumptions and current economic and credit conditions are such that the actual losses are likely to be higher or lower than suggested by historical trends.

An impairment loss of a financial asset is recognized as follows:

I. Amortized cost: as the difference between the carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. Losses are recognized in profit or loss and shown in an allowance account against receivables. When a subsequent event indicates that the amount of impairment loss has decreased, this reduction is reversed as a credit through profit or loss.

II. Available-for-sale: as the difference between the acquisition cost, net of any reimbursement and principal repayment, and the current fair value, less any impairment loss previously recognized in profit or loss.

In the case of financial assets carried at amortized cost and/or debt instruments classified as available-for-sale, if an increase (gain) is identified in subsequent periods, the impairment loss is reversed through profit or loss. However, any subsequent recovery in the fair value of an impaired equity instrument classified as available-for-sale is recognized in other comprehensive income.

- Non-financial assets

Non-financial assets that have indefinite useful lives, such as goodwill, are tested annually for impairment to assess whether the asset's carrying amount does not exceed its recoverable amount. Other assets subject to amortization are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may be impaired.

An impairment loss is recognized if the carrying amount of an asset exceeds its estimated recoverable amount, which is the greater of (i) its fair value less costs to sell and (ii) its value in use.

The assets (e.g. goodwill, concession intangible asset) are segregated and grouped together at the lowest level that generates identifiable cash inflows (the "cash generating unit", or “CGU”). If there is an indication of impairment, the loss is recognized in profit or loss. Except in the case of goodwill impairment, which cannot be reversed in the subsequent period, impairment losses are reassessed annually for triggering events that would lead to possibility of reversals.

3.7 Provisions

A provision is recognized if, as a result of a past event, there is a legal or constructive obligation that can be estimated reliably, and it is probable (more likely than not) that an outflow of economic benefits will be required to settle the obligation. When applicable, provisions are determined by discounting the expected future cash outflows at a rate that reflects current market assessment and the risks specific to the liability. The unwinding of the discount is recognized as finance cost.

3.8 Employee benefits

Certain subsidiaries have post-employment benefits and pension plans, recognized in accordance with IAS 19 “Employee benefits” (as revised 2011), and are regarded as Sponsors of these plans. Although the plans have particularities, they have the following characteristics:

i. Defined contribution plan: a post-employment benefit plan under which the Sponsor pays fixed contributions into a separate entity and will have no liability for the actuarial deficits of the plan. The obligations are recognized as an expense in the statement of profit or loss in the periods during which the services are rendered.

ii. Defined benefit plan: The net obligation is calculated as the difference between the present value of the actuarial obligation based on assumptions, biometric studies and interest rates in line with market rates, and the fair value of the plan assets as of the reporting date. The actuarial liability is calculated annually by independent actuaries, under the responsibility of Management, using the projected unit credit method. Actuarial gains and losses are recognized in other comprehensive income when they occur. Net Interest (income or expense) is calculated by applying the discount rate at the beginning of the period to the net amount of the defined benefit asset or liability. When applicable, the cost of past services is recognized immediately in profit or loss.

If the plan records a surplus and it becomes necessary to recognize an asset, the recognition is limited to the present value of future economic benefits available in the form of reimbursements or future reductions in contributions to the plan.

3.9 Dividends and Interest on capital

Under Brazilian law, the Company is required to distribute a mandatory minimum annual dividend of 25% of profit adjusted in accordance with the Company´s bylaws. In conformity with IAS 10 a provision may only be made for the minimum mandatory dividend, and dividends declared but not yet approved are only recognized as a liability in the financial statements after approval by the competent body. According to Law 6,404/76, they will therefore be held in equity, in the “additional dividend proposed” account, as they do not meet the present obligation criteria at the reporting date.

As established in the Company's bylaws and in accordance with current corporate law, the Board of Directors is responsible for declaring an interim dividend and interest on capital determined in a half-yearly statement of income. An interim dividend and interest on capital declared at the base date of June 30 is only recognized as a liability in the Company's financial statement after the date of the Board of Directors' decision.

Interest on capital is treated in the same way as dividends and is also stated in changes in equity. The withholding income tax on interest on capital is always recognized as a charge to equity with a balancing item in liabilities upon the proposal for its payment, even if not yet approved, since it meets the criterion of obligation at the time of Management’s proposal.

3.10 Revenue recognition

The operating revenue in the normal course of the subsidiaries’ activities is measured at the fair value of the consideration received or receivable. The operating revenue is recognized when there is persuasive evidence that all significant risks and rewards were transferred to the buyer, it is probable that future economic benefits will flow to the entity, the associated costs can be reliably measured, and the amount of the operating revenue can be reliably measured.

The revenue from electric energy distribution is recognized when the energy is supplied. The energy distribution subsidiaries perform the reading of their customers based on a reading routine (calendar and reading route) and invoice monthly the consumption of MWh based on the reading performed for each consumer. As a result, part of the energy distributed during the month is not billed at the end of the month and, consequently, an estimate is developed by Management and recorded as “Unbilled”. This unbilled revenue estimate is calculated using as a base the total volume of energy of each distributor made available in the month and the annualized rate of technical and commercial losses. The revenue from energy generation sales is recognized based on the assured energy and at tariffs specified in the terms of the supply contracts or the current market price, as appropriate. The revenue from energy trading is recognized based on bilateral contracts with market agents and properly registered with the Electric Energy Trading Chamber – CCEE. No single consumer accounts for 10% or more of the Company’s total revenue.

The revenue from services provided is recognized when the service is provided, under a service agreement between the parties.

The revenue from construction contracts is recognized based on the percentage of completion method, and losses, if any, are recognized the statement of profit or loss as incurred.

3.11 Income tax and social contribution

Income tax and social contribution expenses are calculated and recognized in accordance with the legislation in force and comprise current and deferred taxes. Income tax and social contribution are recognized in the statement of profit or loss except to the extent that they relate to items recognized directly in equity or other comprehensive income, when the net amounts of these tax effects are already recognized, and those arising from the initial recognition in business combinations.

Current taxes are the expected taxes payable or receivable/recoverable on the taxable profit or loss. Deferred taxes are recognized for temporary differences between the carrying amounts of assets and liabilities for accounting purposes and the equivalent amounts used for tax purposes and for tax loss carryforwards.

The Company and certain subsidiaries recognize in their financial statements the effects of tax loss carryforwards and deductible temporary differences, based on projections of future taxable profits, approved annually by the Boards of Directors and examined by the Fiscal Council. The subsidiaries also recognized tax credits relating to the tax benefits created by the corporate restructuring, which are amortized on a straight line basis for the remaining period of each concession agreement.

Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to taxes levied by the same tax authority on the same taxable entity.

Deferred income tax and social contribution assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related taxes benefit will be realized.

3.12 Earnings per share

Basic earnings per share are calculated by dividing the profit or loss for the year attributable to the Company’s controlling shareholders by the weighted average number of shares outstanding during the year. Diluted earnings per share are calculated by dividing the profit or loss for the year attributable to the controlling shareholders, adjusted by the effects of instruments that potentially would have impacted the profit or loss for the year by the weighted average of the number of shares outstanding, adjusted by the effects of all dilutive potential convertible notes for the reporting periods.

3.13 Government grants – CDE (Energy Development Account)

Government grants are only recognized when it is reasonably certain that these amounts will be received by the Group. They are recognized in profit or loss for the periods in which the Company recognizes as income the discounts granted in relation to the low-income subsidy and other tariff discounts.

The subsidies received through funds from the CDE (note 25) have the main purpose of offsetting discounts granted in order to provide immediate financial support to the distribution companies.

3.14 Sector financial asset and liability

According to the tariff pricing mechanism applicable to distribution companies, the energy tariffs should be set at a price level (price cap) that ensures the economic and financial equilibrium of the concession, therefore, the concessionaires and licensees are authorized to charge their consumers (after review and ratification by ANEEL) for: (i) the annual tariff increase; and (ii) every four or five years, according to each concession agreement, the periodic review for purposes of reconciliation of part of Parcel B (controllable costs) and adjustment of Parcel A (non-controllable costs).

The distributors' revenue is mainly comprised of the sale of electric energy and for the delivery (transport) of the electric energy via the distribution infrastructure (network). The distribution concessionaires' revenue is affected by the volume of energy delivered and the tariff. The electric energy tariff is comprised of two parcels which reflect a breakdown of the revenue:

· Parcel A (non-controllable costs): this parcel should be neutral in relation to the entity's performance, i.e., the costs incurred by the distributors, classifiable as “Parcel A”, are fully passed through the consumer or borne by the granting authority ; and

· Parcel B (controllable costs) – comprised of capital expenditure on investments in infrastructure, operational costs and maintenance and remuneration to the providers of capital. It is this parcel that actually affects the entity's performance, since it has no guarantee of tariff neutrality and thus involves an intrinsic business risk.

This tariff pricing mechanism can cause temporary differences arising from the difference between the budgeted costs (Parcel A and other financial components) included in the tariff at the beginning of the tariff period and those actually incurred while it is in effect. This difference constitutes a right of the concessionaire to receive cash when the budgeted costs included in the tariff are lower than those actually incurred, or an obligation to pay if the budgeted costs are higher than those actually incurred.

3.15 Business combination

Business combinations are accounted for by applying the acquisition method. The consideration transferred in a business combination is measured at fair value, calculated as the sum of the fair values of the assets transferred by the acquirer, the liabilities incurred and the equity interests issued by the Company and subsidiaries in exchange for control of the acquiree. Costs related to the acquisition are generally recognized in profit or loss, when incurred.

At the acquisition date, assets and liabilities are recognized at fair value, except for: (i) deferred taxes, (ii) employee benefits and (iii) equity instruments.

The noncontrolling interests are initially measured either at fair value or at the noncontrolling interests’ proportionate share of the acquiree’s identifiable net assets. The measurement method is chosen on a transaction-by-transaction basis.

The excess of the consideration transferred, added to the portion of noncontrolling interests, over the fair value of the identifiable assets (including the concession intangible asset) and net liabilities assumed at the acquisition date are recognized as goodwill. In the event that the fair value of the identifiable assets and net liabilities assumed exceeds the consideration transferred, a bargain purchase is identified and the gain is recognized in the statement of profit or loss at the acquisition date.

3.16 Basis of consolidation

(i) Business combinations

The Company measures goodwill as the fair value of the consideration transferred including the recognized amount of any noncontrolling interest in the acquiree, less the recognized fair value of the identifiable assets acquired and liabilities assumed, all measured at the acquisition date.

(ii) Subsidiaries and joint ventures

The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Joint ventures are accounted for using the equity method of accounting from the moment joint control is established.

The accounting policies of subsidiaries and joint ventures taken into consideration for purposes of consolidation and/or equity method of accounting, as applicable, are aligned with the Company's accounting policies.

The consolidated financial statements include the balances and transactions of the Company and its subsidiaries. The balances and transactions of assets, liabilities, income and expenses have been fully consolidated for the subsidiaries.

Intragroup balances and transactions, and any income and expenses derived from these transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.

In the case of subsidiaries, the portion related to noncontrolling interests is stated in equity and in the statements of profit or loss and comprehensive income in each period presented.

The balances of joint ventures, as well as the Company’s interest in each of them are described in note 12.2.

(iii) Acquisition of noncontrolling interests

Accounted for as transaction among shareholders. Consequently, no asset or goodwill is recognized as a result of such transaction.

3.17 New standards and interpretations issued and effective

A number of IASB standards were issued or revised and are mandatory for accounting periods beginning on January 1, 2017:

a) Amendments to IAS 12 – Recognition of deferred tax assets for unrealized losses

Issued on January 19, 2016, the amendments to IAS 12 clarify the requirements of recognition of deferred tax assets for unrealized losses on debt instruments and the method to assess whether taxable profits will be available against which the entity can utilize a deductible temporary difference, to address the diversity in practice.

The application of the amendments to IAS 12 did not have material impacts on the Company’s consolidated financial statements for the year ended December 31, 2017.

b) Amendments to IAS 7 – Statement of Cash Flows

Issued on January 29, 2016, the amendments to IAS 7 Disclosure Initiative require an entity to provide disclosures that enable users of financial statements to evaluate changes in liabilities arising from financing activities.

The application of the amendments to IAS 7 resulted in changes in the disclosure of the movement of financial assets and liabilities the cash flows of which are classified as financing activity. The changes of these amendments to IAS 7 generated additional disclosure reflected in notes 17 – Borrowings, 18 – Debentures and 33 – Financial Instruments.

c) Annual Improvements to IFRS / 2014 – 2016 Cycle

Annually, the IASB discusses and decides on the proposed improvements to IFRS, as they are raised during the year. On December 8, 2016, the amendments relating to the 2014-2016 Cycle were issued, one of which is effective for annual periods beginning on or after January 1, 2017.

Amendments to IFRS 12 – Disclosure of interests in other entities: clarifies the scope of the standard regarding the interest of entities in other entities that are classified as held for sale or discontinued operations in accordance with IFRS 5.

Considering that the Company does not have interest in other entities that are classified as held for sale or discontinued operations, these amendments did not have effects on the disclosures and amounts recognized in the consolidated financial statements for the year ended December 31, 2017.

3.18 New standards and interpretations issued but not yet effective

A number of new IFRS standards and amendments to the standards and interpretations were issued by the IASB and had not yet come into effect for annual periods beginning on January 1, 2017. Consequently, the Company has not early adopted them:

a) IFRS 9 - Financial instruments

IFRS 9 is effective for the financial statements of an entity prepared in accordance with IFRS for annual periods beginning on or after January 1, 2018.

This standard establishes new requirements for classification and measurement of financial assets and liabilities. Financial assets are classified into three categories: (i) measured at fair value through profit or loss; (ii) measured at amortized cost, based on the business model within which they are held and the characteristics of their contractual cash flows; and; (iii) measured at fair value through other comprehensive income.

With regard to financial liabilities, the main alteration in relation to the requirements already set by IAS 39 requires any change in fair value of a financial liability designated at fair value through profit or loss attributable to changes in the liability's credit risk to be stated in other comprehensive income and not in the statement of profit or loss.

In relation to the impairment of financial assets, IFRS 9 requires an expected credit loss model, as opposed to an incurred credit loss under IAS 39. The expected credit loss model requires an entity to account for expected credit losses and changes in those expected credit losses at each reporting date to reflect changes in credit risk since initial recognition. In other words, it is no longer necessary for a default event to have occurred before credit losses are recognized.

Regarding the modifications related to hedge accounting, IFRS 9 retains three types of hedge accounting mechanisms currently available in IAS 39. Under IFRS 9, greater flexibility has been introduced to the types of risks components of non-financial items that are eligible for hedge accounting. In addition, the effectiveness test has been overhauled and replaced with the principle of an “economic relationship”. Retrospective assessment of hedge effectiveness is also no longer required. Enhanced disclosure requirements about an entity’s risk management have also been introduced.

The Company’s distribution subsidiaries have material assets classified as “available-for-sale”, in accordance with the current requirements of IAS 39. These assets represent the right to indemnity at the end of the concession period of the distribution subsidiaries. The designation of these instruments as available-for-sale occurs due to the non-classification in the other three categories described in IAS 39 (loans and receivables, fair value through profit or loss and held-to-maturity). Management’s opinion is that, these assets will be classified as measured at fair value through profit or loss according to the new standard, the effects of the subsequent remeasurement of this asset would be recognized in profit or loss for the year. Thus, there will not be material impacts on the Company’s consolidated financial statements.

The transmission subsidiaries have assets classified as “loans and receivables”, in accordance with the current requirements of IAS 39. These assets have two components: the right to receive the “Allowed Annual Revenue - RAP” to be received over the concession period and the indemnity at the end of the concession. These instruments are designated as loans and receivables because they are non-derivative financial assets, with fixed or determinable payments that are not quoted in an active market. Management’s opinion is that the asset arising from the receipt of RAP will be classified and measured at amortized cost with the new standard, not causing impacts on the Company’s consolidated financial statements. Regarding the indemnity receivable at the end of the concession, this will correspond to the portion of assets not depreciated over the concession at their new replacement value. Considering that the calculation of the amount to be received will not change during the concession, Management analyzes the possibility of measuring and classifying this portion of the financial asset as at fair value through profit or loss. Currently, Management’s opinion is that the effects of this possible change would be immaterial.

Moreover, as the Group do not apply hedge accounting, Management concluded that there will not be material impact on the information disclosed or amounts recorded in its consolidated financial statements as a result of the amendments to standard.

As regards the changes in the calculation of impairment of financial assets, the Company estimates that the impact on the equity for January 1^st 2018 will be a decrease in line item “Consumers, concessionaires and licensees” between R$ 70,000 and R$ 80,000.

Considering that the Group holds certain financial liabilities designated at fair value through profit or loss, Management believes that there will be no impacts on its consolidated financial statements since the changes in credit risk currently recognized directly in profit or loss will be recognized in other comprehensive income. For the year ended December 31, 2017, the changes in credit risk recognized in profit or loss represented an expense of R$ 92,138.

b) IFRS 15 - Revenue from contracts with customers

IFRS 15 provides a straightforward model for accounting for contracts with customers and it will supersede the current guide for revenue recognition provided in IAS 18 – Revenue and IAS 11 - Construction contracts and related interpretations.

The standard establishes that an entity will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard introduces a five-step model for revenue recognition: (i) identify the contract with the customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract and (v) recognize revenue when (or as) the entity satisfies a performance obligation.

Under IFRS 15, an entity recognizes revenue when (or as) the entity satisfies a performance obligation, i.e., when the "control" over the goods and services in a certain operation is transferred to the customer, and will establish a greater level of detail in the disclosures.

IFRS 15 is effective for annual periods beginning on or after January 1, 2018. Contracts that begin and end in the same period of comparative presentation, as well as contracts that are completed at the beginning of the oldest period presented will not be restated. The Company analyzed the 5-step approach to the various types of the Group’ revenue and has not identified any material impact of the adoption of this standard on its consolidated financial statements. Therefore, after the appropriate analyses, the conclusion is that the current revenue recognition is in accordance with IFRS 15.

c) IFRS 16 Leases

Issued on January 13, 2016, establishes, in the lessee’s view, a new form for accounting for leases currently classified as operating leases, which are now recognized similarly to leases classified as finance leases. As regards the lessors, it virtually retains the requirements of IAS 17, including only some additional disclosure aspects.

IFRS 16 is effective for annual periods beginning or on after January 1, 2019. The Company is assessing the standard and its adoption and preliminarily believes that the main impact will be the recording of lease of properties (under the lessee’s view), but no material impacts from the adoption of this standard are expected.

d) IFRIC 22 – Foreign currency transactions and advance consideration

Issued on December 8, 2016, IFRIC 22 addresses the exchange rate to be used in transactions that involve the consideration paid or received in advance in foreign currency transactions, IFRIC will be effective for annual periods beginning on or after January 1, 2018.

The Group’s foreign currency transactions are currently restricted to debt instruments with international financial institutions, measured at fair value, and to the purchase of electricity from Itaipu. As assets and liabilities measured at fair value are outside the scope of IFRIC and there are no advance payments on operations with Itaipu, Management believes that IFRIC 22 will not have material impacts on its consolidated financial statements.

e) Annual Improvements to IFRS / 2014 – 2016 Cycle

Annually, the IASB discusses and decides on the proposed improvements to IFRS, as they are raised during the year. On December 8, 2016, new amendments were issued relating to the 2014-2016 cycle, effective as of January 1, 2018.

Amendments to IFRS 1 – First-time adoption of IFRS: excludes from the standard some exceptions existing for application in the transition period of entities that are first-time adopters of IFRS.  

As the Company is not a first-time adopter of IFRS, Management believes that the application of these amendments will not have effect on the disclosures and amounts recognized in its consolidated financial statements.

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(4) DETERMINATION OF FAIR VALUES

12 Months Ended

Dec. 31, 2017

Determination Of Fair Values

DETERMINATION OF FAIR VALUES

A number of the Group’s accounting policies and disclosures require the determination of fair value, for both financial and non-financial assets and liabilities. Fair values have been determined for measurement and / or disclosure purposes based on the following methods. When applicable, further information on the assumptions used in determining fair values is disclosed in the notes specific to that asset or liability.

The Group measures fair value in accordance with IFRS 13, which defines fair value as the estimated price for an unforced transaction for the sale of the asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, under current market conditions.

- Property, plant and equipment and intangible assets

The fair value of property, plant and equipment and intangible assets recognized as a result of a business combination is based on the market approach and cost approaches using quoted market prices for similar items when available and replacement cost when appropriate.

- Financial instruments

Financial instruments measured at fair values are valued based on quoted prices in an active market, or, if such prices were not available, assessed using pricing models, applied individually for each transaction, taking into consideration the future cash flows, based on the conditions contracted, discounted to present value at market interest rate curves, based on information obtained, when available, from the Bolsa de Valores, Mercadorias e Futuros “B3”) and Associação Brasileira das Entidades dos Mercados Financeiro e de Capitais (“ANBIMA”) (note 33) and also includes the debtor's credit rating. The assumptions for fair value calculation are described in note 33.

Financial assets classified as available-for-sale refer to the right to compensation, to be paid by the Federal Government regarding the assets of the distribution concessionaires at the end of the concession agreement. The methodology adopted for marking these assets to fair value is based on the tariff review process for distributors. This review, conducted every four or five years according to each concessionaire, involves assessing the replacement price for the distribution infrastructure, in accordance with criteria established by the granting authority (“ANEEL”). This valuation basis is used for pricing the tariff, which is increased annually up to the next tariff review, based on the parameter of the main inflation indices.

Accordingly, at the time of the tariff review, each distribution concessionaire adjusts the position of the financial asset base for compensation at the amounts ratified by the granting authority and uses the IPCA as the best estimates for adjusting the original base to the updated value at subsequent dates, in accordance with the tariff review process.

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(5) CASH AND CASH EQUIVALENTS

12 Months Ended

Dec. 31, 2017

Cash and Cash Equivalents [Abstract]

CASH AND CASH EQUIVALENTS

	Dec 31, 2017	Dec 31, 2016
Bank balances	365,031	170,884
Short-term financial investments	2,884,611	5,994,112
Overnight investment (a)	178,444	95,034
Bank certificates of deposit (b)	785,074	2,357,187
Repurchase agreements secured on debentures (b)	3,268	58,616
Investment funds (c)	1,917,826	3,483,274
Total	3,249,642	6,164,997

(a) Current account balances, which earn daily interest by investment in repurchase agreements secured on Bank Certificate Deposit (CDB) and interest of 15% of the variation in the Interbank Certificate of Deposit (CDI).

(b) Short-term investments in Bank Certificates of Deposit (CDB) and repurchase agreements secured on debentures with major financial institutions that operate in the Brazilian financial market, with daily liquidity, short-term due, low credit risk and interest equivalent, on average, to 101.87% of the CDI.

(c) Exclusive Fund investments, with daily liquidity and interest equivalent, on average, of 100% of the CDI, subject to floating rates tied to the CDI linked to their investments in federal government bonds, CDBs, financial bills and secured debentures of major financial institutions, with low credit risk and short-term due.

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(6) CONSUMERS, CONCESSIONAIRES AND LICENSEES

12 Months Ended

Dec. 31, 2017

Consumers Concessionaires And Licensees

CONSUMERS, CONCESSIONAIRES AND LICENSEES

The balance derives mainly from the supply of electric energy. The following table shows the breakdown at December 31, 2017 and 2016:

	Amounts coming due	Past due		Total
		until 90 days	> 90 days	Dec 31, 2017	Dec 31, 2016
Current
Consumer classes
Residential	602,525	457,273	53,805	1,113,604	932,380
Industrial	322,250	77,148	84,232	483,630	386,826
Commercial	254,605	86,290	41,574	382,470	317,111
Rural	74,136	18,409	6,117	98,663	97,444
Public administration	69,333	15,638	3,939	88,910	94,348
Public lighting	58,475	6,573	2,485	67,533	73,142
Public utilities	87,159	8,972	4,713	100,843	97,503
Billed	1,468,483	670,303	196,865	2,335,653	1,998,754
Unbilled	1,008,486	-	-	1,008,486	1,095,188
Financing of consumers' debts	169,171	20,784	39,885	229,840	170,982
CCEE transactions	182,128	229,887	1,052	413,067	289,761
Concessionaires and licensees	508,046	423	7,950	516,419	390,333
Others	36,011	-	-	36,011	39,974
	3,372,325	921,397	245,752	4,539,476	3,984,991
Allowance for doubtful accounts				(238,193)	(219,098)
Total				4,301,283	3,765,893
Noncurrent
Financing of consumers' debts	217,944	-	-	217,944	198,875
Free Energy	5,976	-	-	5,976	5,436
CCEE transactions	41,301	-	-	41,301	41,301
	265,221	-	-	265,221	245,612
Allowance for doubtful accounts				(28,683)	(42,427)
Total				236,539	203,185

Financing of Consumers' Debts - Refers to the negotiation of overdue receivables from consumers, principally public administration. Payment of some of these receivables is guaranteed by the debtors, in the case of public entities, by pledging the bank accounts through which their ICMS (VAT) tax is received. Allowances for doubtful accounts are recognized based on the best estimates of the subsidiaries’ Management for unsecured amounts or amounts that are not expected to be collected.

Electric Energy Trading Chamber (CCEE) transactions - The amounts refer to the sale of electric energy on the spot market. The noncurrent amounts mainly comprise: (i) adjustments of entries made by the CCEE in response to certain legal decisions (preliminary orders) in the accounting processes for the period from September 2000 to December 2002; and (ii) provisional accounting entries established by the CCEE. The subsidiaries consider that there is no significant risk on the realization of these assets and consequently no allowance was recognized for these transactions.

Concessionaires and Licensees - Refer basically to receivables for the supply of electric energy to other concessionaires and licensees, mainly by the subsidiaries CPFL Geração, CPFL Brasil and CPFL Renováveis.

Allowance for doubtful accounts

Movements in the allowance for doubtful accounts are shown below:

	Consumers, concessionaires and licensees	Other receivables (note 11)	Total
As of December 31, 2014	(123,171)	(15,285)	(138,456)
Allowance - reversal (recognition)	(170,131)	(1,152)	(171,283)
Recovery of revenue	44,338	67	44,405
Write-off of accrued receivables	89,770	1,930	91,700
As of December 31, 2015	(159,194)	(14,441)	(173,634)
Business combination	(70,636)	(16,187)	(86,823)
Allowance - reversal (recognition)	(258,377)	(969)	(259,347)
Recovery of revenue	82,393	605	82,998
Write-off of accrued receivables	144,289	3,000	147,289
As of December 31, 2016	(261,525)	(27,992)	(289,517)
Allowance - reversal (recognition)	(263,668)	(1,439)	(265,107)
Recovery of revenue	110,008	-	110,008
Write-off of accrued receivables	148,309	52	148,361
As of December 31, 2017	(266,876)	(29,379)	(296,255)
Current	(238,193)	(29,379)	(267,572)
Noncurrent	(28,683)	-	(28,683)

The allowance for doubtful debts is set up based on the history and probability of default and, specifically for distributors, according to the following criteria:

Class	Past due over:
Residential	90 days
Commercial	180 days
Other classes	360 days
Sundry bills	180 days
Debts in installments	90 days. In the event of default in one of the installments, the whole  receivable from the customer is subject to impairment.

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(7) TAXES RECOVERABLE

12 Months Ended

Dec. 31, 2017

Taxes Recoverable

TAXES RECOVERABLE

	Dec 31, 2017	Dec 31, 2016
Current
Prepayments of social contribution - CSLL	7,257	14,141
Prepayments of income tax - IRPJ	21,887	35,534
Income tax and social contribution to be offset	59,658	94,268
Income tax and social contribution recoverable	88,802	143,943
Withholding income tax - IRRF on interest on capital	43,841	3,642
Withholding income tax - IRRF	103,277	115,189
State VAT - ICMS to be offset	104,843	82,090
Social Integration Program - PIS	8,447	9,062
Contribution for Social Security Funding - COFINS	37,699	39,984
National Social Security Institute - INSS	7,597	6,374
Others	541	3,564
Other taxes recoverable	306,244	259,905
Total current	395,046	403,848
Noncurrent
Social contribution to be offset - CSLL	58,856	55,498
Income tax to be offset - IRPJ	2,608	10,037
Income tax and social contribution recoverable	61,464	65,535
State VAT - ICMS to be offset	159,624	122,415
Social Integration Program - PIS	1,024	800
Contribution for Social Security Funding - COFINS	4,719	3,687
Others	6,613	5,849
Other taxes recoverable	171,980	132,751
Total noncurrent	233,444	198,286

Withholding income tax - IRRF – relates mainly to IRRF on financial investments.

Social contribution to be offset – CSLL – In noncurrent, refers basically to the final unappealable favorable decision in a lawsuit filed by the subsidiary CPFL Paulista. The subsidiary CPFL Paulista is awaiting the authorization for utilization of credit from the Federal Revenue in order to carry out its subsequent offset.

State VAT - ICMS to be offset – In noncurrent, the balance refers mainly to the credit recorded on purchase of assets that results in the recognition of property, plant and equipment, intangible assets and financial assets.

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(8) SECTOR FINANCIAL ASSETS AND LIABILITIES

12 Months Ended

Dec. 31, 2017

Sector Financial Assets And Liabilities

SECTOR FINANCIAL ASSETS AND LIABILITIES

The breakdown and changes for the year in the balances of Sector financial asset and liability is as follows:

	As of December 31, 2016			Operating revenue		Finance income /expense	Receipt	As of December 31, 2017
	Deferred	Approved	Total	Constitution	Realization	Monetary adjustment	Tariff flag (note 27.5)	Deferred	Approved	Total
Parcel "A"	(762,573)	190,369	(572,203)	1,187,928	536,269	(76,726)	(386,242)	924,943	(235,916)	689,026
CVA (*)
CDE (**)	(342,161)	(70,301)	(412,462)	(405,409)	356,715	(38,267)	-	(235,901)	(263,520)	(499,422)
Electric energy cost	(506,490)	(239,777)	(746,267)	2,018,754	751,840	(31,144)	(385,704)	1,625,759	(18,280)	1,607,479
ESS and EER (***)	(406,568)	(124,411)	(530,979)	(1,003,482)	450,638	(57,165)	(151)	(974,091)	(167,048)	(1,141,139)
Proinfa	3,492	31,414	34,906	(28,048)	(18,829)	(6,600)	-	(610)	(17,961)	(18,572)
Basic network charges	27,527	9,660	37,187	1,448	(35,035)	(376)	-	(20,163)	23,387	3,224
Pass-through from Itaipu	147,012	442,911	589,923	1,022,892	(570,453)	43,016	-	959,518	125,860	1,085,378
Transmission from Itaipu	7,646	7,281	14,927	13,992	(13,705)	394	-	7,802	7,806	15,608
Neutrality of industry charges	142,091	164,375	306,466	89,103	(258,685)	7,767	-	32,566	112,084	144,651
Overcontracting	164,878	(30,782)	134,096	(521,321)	(126,217)	5,648	(387)	(469,937)	(38,244)	(508,181)
Other financial components	(182,958)	(159,759)	(342,717)	(72,877)	249,516	(5,607)	-	(193,496)	21,812	(171,685)
Refunds related to judicial injuctions	(76,615)	(132,410)	(209,025)	(10,038)	190,291	805	-	-	(27,968)	(27,968)
Others	(106,343)	(27,349)	(133,692)	(62,839)	59,226	(6,412)	-	(193,496)	49,780	(143,717)
Total	(945,530)	30,612	(914,918)	1,115,051	785,786	(82,333)	(386,242)	731,447	(214,104)	517,341
Current assets			-							210,834
Noncurrent assets			-							355,003
Current liabilities			(597,515)							(40,111)
Noncurrent liabilities			(317,406)							(8,385)

	As of December 31, 2015			Operating revenue		Finance income/cost	Receipt		As of December 31, 2016
	Deferred	Approved	Total	Constitution	Through billing	Monetary adjustment	Tariff flag (note 27.5)	Business Combination	Deferred	Approved	Total
Parcel "A"	1,490,744	519,838	2,010,582	(644,484)	(1,260,579)	28,166	(687,673)	(18,213)	(762,573)	190,369	(572,203)
CVA (*)
CDE (**)	407,295	109,937	517,232	(612,336)	(329,898)	(4,020)	-	16,561	(342,161)	(70,301)	(412,462)
Electric energy cost	(466,337)	472,428	6,091	81,164	(179,617)	(101,982)	(417,883)	(134,041)	(506,490)	(239,777)	(746,267)
ESS and EER (***)	(25,128)	(249,081)	(274,209)	(225,794)	385,941	(56,038)	(269,352)	(91,527)	(406,568)	(124,411)	(530,979)
Proinfa	(814)	(5,334)	(6,148)	51,060	(19,335)	7,219	-	2,111	3,492	31,414	34,906
Basic network charges	28,185	68,289	96,474	19,517	(84,894)	(1,449)	-	7,539	27,527	9,660	37,187
Pass-through from Itaipu	1,281,279	39,416	1,320,695	(116,276)	(921,201)	197,581	-	109,124	147,012	442,911	589,923
Transmission from Itaipu	11,372	4,097	15,469	8,102	(13,754)	2,163	-	2,948	7,646	7,281	14,927
Neutrality of industry charges	187,765	2,508	190,273	198,274	(171,420)	15,730	-	73,609	142,091	164,375	306,466
Overcontracting	67,127	77,578	144,705	(48,195)	73,600	(31,037)	(439)	(4,537)	164,878	(30,782)	134,096
Other financial components	(92,098)	35,480	(56,618)	(195,758)	6,126	(20,498)	-	(75,968)	(182,958)	(159,759)	(342,717)
Refunds related to judicial injuctions (note 27.4)	-	-	-	(223,356)	31,419	(17,088)	-	-	(76,615)	(132,410)	(209,025)
Others	(92,098)	35,480	(56,618)	27,598	(25,294)	(3,410)	-	(75,968)	(106,343)	(27,349)	(133,692)
Total	1,398,646	555,318	1,953,964	(840,241)	(1,254,453)	7,668	(687,673)	(94,181)	(945,530)	30,612	(914,918)
Current assets			1,464,019								-
Noncurrent assets			489,945								-
Current liabilities			-								(597,515)
Noncurrent liabilities			-								(317,406)

(*) Deferred tariff costs and gains variations from Parcel “A” items

(**) Energy Development Account – CDE

(***) System Service Charge (ESS) and Reserve Energy Charge (EER)

a) CVA

Refers to the variations of the Parcel “A” account, in accordance with note 3.14. These amounts are adjusted based on the SELIC rate and are compensated in the subsequent tariff processes.

b) Neutrality of industry charges

Refers to the neutrality of the industry charges contained in the electric energy tariffs, calculating the monthly differences between the amounts billed relating to such charges and the respective amounts considered at the time the distributors’ tariff was set.

c) Energy overcontracting

Electric energy distribution concessionaires are required to guarantee 100% of their energy market through contracts approved, registered and ratified by ANEEL. It is also assured to the distribution concessionaries that costs or revenues derived from energy overcontracting will be passed through the tariffs, limited to 5% of the energy load requirement, as well as the costs related to electric energy deficits. These amounts are adjusted based on SELIC rate and are compensated in the subsequent tariff processes.

d) Other financial components

Refers mainly to: (i) excess demand and excess reactive power that, from the 4th cycle of periodic tariff review, became a financial component that will only be amortized upon the approval of the 5th cycle of periodic tariff review, for subsidiaries CPFL Piratininga, Companhia Luz e Força Santa Cruz, Companhia Leste Paulista, Companhia Jaguari de Energia, Companhia Sul Paulista de Energia, Companhia Luz e Força de Mococa (grouped in 2017 under the trade name “CPFL Santa Cruz” as mentioned in note 14.4.2); (ii) financial guarantees related to the compensation of the cost of the previous offering of guarantees required from distributors for carrying out commercial transactions among the industry’s agents, (iii) financial components related to the recalculations of the tariff processes, to neutralize the effects to consumers, and (iv) Abrace judicial injunction in accordance with Order No. 1,576/2016.

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(9) DEFERRED TAX ASSETS AND LIABILITIES

12 Months Ended

Dec. 31, 2017

Deferred tax assets and liabilities [abstract]

DEFERRED TAX ASSETS AND LIABILITIES

9.1- Breakdown of tax assets and liabilities

	Dec 31, 2017	Dec 31, 2016
Social contribution credit (debit)
Tax losses carryforwards	103,903	123,389
Tax benefit of merged goodwill	105,065	86,377
Temporarily nondeductible differences	(305,677)	(332,750)
Subtotal	(96,708)	(122,984)
Income tax credit (debit)
Tax losses carryforwards	303,543	358,683
Tax benefit of merged goodwill	342,262	295,987
Temporarily nondeductible differences	(844,948)	(923,383)
Subtotal	(199,141)	(268,713)
PIS and COFINS credit (debit)
Temporarily nondeductible differences	(10,543)	(9,580)
Total	(306,392)	(401,276)
Total tax credit	943,199	922,858
Total tax debit	(1,249,591)	(1,324,134)

9.2 - Tax benefit of merged intangible

Refers to the tax asset calculated on the intangible derived from the acquisition of subsidiaries, as shown in the following table, which had been incorporated and is recognized in accordance with Instructions No. 319/99 and No. 349/01 issued by the Brazilian Securities and Exchange Commission (“CVM”). The benefit is realized proportionally to the tax amortization of the merged intangible that gave rise to it, during the remaining concessions period, as shown in note 14.

	December 31, 2017		December 31, 2016
	Social contribution	Income tax	Social contribution	Income tax
CPFL Paulista	45,872	127,421	50,497	140,270
CPFL Piratininga	11,215	38,491	12,251	42,044
RGE	21,513	88,843	23,629	97,584
RGE Sul	26,466	73,515	-	-
CPFL Geração	-	13,992	-	16,090
Total	105,065	342,262	86,377	295,987

9.3 - Accumulated balances of temporarily nondeductible/nontaxable differences

	December 31, 2017			December 31, 2016
	Social contribution	Income tax	PIS/COFINS	Social contribution	Income tax	PIS/COFINS
Temporarily nondeductible differences
Provision for tax, civil and labor risks	53,687	149,130	-	45,065	125,182	-
Private pension fund	2,331	6,476	-	1,711	4,753	-
Allowance for doubtful debts	27,354	75,985	-	26,543	73,729	-
Accrued energy from the Free Market	8,382	23,284	-	7,718	21,440	-
Research and development and energy efficiency programs	21,851	60,697	-	17,474	48,538	-
Personnel-related provisions	4,111	11,420	-	3,422	9,506	-
Depreciation rate difference	5,535	15,374	-	6,200	17,223	-
Derivatives	(48,848)	(135,690)	-	(54,368)	(151,023)	-
Recognition of concession - adjustment of intangible asset (IFRS)	(7,291)	(20,253)	-	(8,355)	(23,208)	-
Recognition of concession - adjustment of financial asset (IFRS)	(117,527)	(324,387)	(7,881)	(104,080)	(287,990)	(6,157)
Actuarial losses  (IFRS)	25,716	71,432	-	25,390	70,527	-
Financial instruments (IFRS)	(5,291)	(14,694)	-	(10,022)	(27,838)	-
Accelerated depreciation	(104)	(288)	-	(73)	(204)	-
Others	(15,699)	(41,527)	(2,662)	4,491	12,281	(3,423)
Temporarily nondeductible differences - accumulated comprehensive income:
Property, plant and equipment  - adjustment of deemed cost (IFRS)	(51,961)	(144,336)	-	(55,223)	(153,398)	-
Actuarial losses (IFRS/CPC)	36,607	101,687	-	49,698	138,051	-
Temporarily nondeductible differences - Business combination - CPFL Renováveis
Deferred taxes - asset:
Provision for tax, civil and labor risks	13,188	36,635	-	-	-	-
Fair value of property, plant and equipment (negative value added of assets)	21,294	59,150	-	22,771	63,252	-
Deferred taxes - liability:
Fair value of property, plant and equipment (value added of assets)	(25,811)	(71,699)	-	(27,472)	(76,310)	-
Value added derived from determination of deemed cost	(62,354)	(173,207)	-	(78,443)	(217,897)	-
Intangible asset - exploration right/authorization in indirect subsidiaries acquired	(184,703)	(513,064)	-	(183,443)	(509,563)	-
Other temporary differences	(6,145)	(17,071)	-	(21,754)	(60,435)	-
Total	(305,677)	(844,947)	(10,543)	(332,750)	(923,383)	(9,580)

9.4 - Reconciliation of the income tax and social contribution amounts recognized in the statements of income for the years ended December 31, 2017, 2016 and 2015:

	2017		2016		2015
	Social contribution	Income tax	Social contribution	Income tax	Social contribution	Income tax
Profit before taxes	1,846,670	1,846,670	1,380,547	1,380,547	1,454,454	1,454,454
Reconciliation to reflect effective rate:
Equity interest in associates and joint ventures	(312,390)	(312,390)	(311,414)	(311,414)	(216,885)	(216,885)
Amortization of intangible asset acquired	48,649	62,756	48,649	62,756	84,484	108,797
Effect of presumed profit regime	(352,101)	(430,296)	(175,110)	(234,827)	(186,546)	(244,541)
Adjustment of revenue from excess demand and excess reactive power	134,778	134,778	119,272	119,272	117,374	117,374
Tax incentive - operating profit	-	(71,340)	-	(112,232)	-	(85,760)
Other permanent additions (exclusions), net	74,015	82,631	6,420	(24,063)	42,310	59,450
Tax base	1,439,621	1,312,809	1,068,364	880,040	1,295,193	1,192,890
Statutory rate	9%	25%	9%	25%	9%	25%
Tax credit (debit)	(129,566)	(328,202)	(96,153)	(220,010)	(116,567)	(298,223)
Recognized (unrecognized) tax credit, net	(39,162)	(106,699)	(54,706)	(130,621)	(43,595)	(120,792)
Total	(168,728)	(434,901)	(150,859)	(350,631)	(160,162)	(419,015)
Current	(153,543)	(387,076)	(244,015)	(623,183)	(10,916)	(1,944)
Deferred	(15,185)	(47,825)	93,156	272,552	(149,246)	(417,071)

Amortization of intangible asset acquired – Refers to the nondeductible portion of amortization of intangible assets derived from the acquisition of investees (note 14).

Recognized (unrecognized) tax assets, net – the recognized tax assets refer to the amount of tax assets on tax loss carryforwards recorded as a result of review of projections of future profits. The unrecognized tax assets refer to losses generated for which currently there is no reasonable assurance that sufficient future taxable profits will be generated to absorb them.

The deferred income tax and social contribution expense recorded in the statement of profit or loss in the amount of R$ 63,010 refers to (i) income tax and social contribution losses (R$ 74,626); (ii) tax benefit of the merged intangible (R$ 35,018) and (iii) temporary differences (revenue of R$ 46,634).

9.5 Income tax and social contribution amounts recognized in equity

The deferred income tax and social contribution recognized directly in equity (other comprehensive income) in 2017, 2016 and 2015 were as follows:

	2017		2016		2015
	Social Contribution	Income tax	Social Contribution	Income tax	Social Contribution	Income tax
Actuarial losses (gains)	(166,857)	(166,857)	527,436	527,436	(84,635)	(84,635)
Limits on the asset ceiling	21,399	21,399	(8,738)	(8,738)	7,984	7,984
Basis of calculation	(145,458)	(145,458)	518,698	518,698	(76,651)	(76,651)
Statutory rate	9%	25%	9%	25%	9%	25%
Calculated taxes	13,092	36,365	(46,683)	(129,675)	6,899	19,163
Limitation on recognition (reversal) of tax credits	-	-	13,720	38,112	(3,959)	(10,998)
Taxes recognized in other comprehensive income	13,092	36,365	(32,962)	(91,562)	2,940	8,165

9.6 Unrecognized deferred tax assets

As of December 31, 2017, the parent company has tax credits on tax loss carryforwards that were not recognized amounting to R$ 86,977 since currently there is not probable that taxable profits will be available in the future. This amount can be recognized in the future, according to the annual reviews of taxable profit projections.

Some subsidiaries have also income tax and social contribution credits on tax loss carryforwards that were not recognized because currently there is no reasonable assurance that sufficient future taxable profits will be generated to absorb them. At December 31, 2017, the main subsidiaries that have such income tax and social contribution credits are CPFL Renováveis (R$ 952,402), RGE Sul (R$248,705), Sul Geradora (R$ 72,645), CPFL Telecom (R$ 33,321) and CPFL Jaguari Geração (R$ 2,486). These tax losses can be carried forward indefinitely.

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(10) CONCESSION FINANCIAL ASSET

12 Months Ended

Dec. 31, 2017

Concession Financial Asset

CONCESSION FINANCIAL ASSET

	Distribution	Transmission	Total
As of December 31, 2014	3,296,837	77,779	3,374,616
Current	540,094	-	540,094
Noncurrent	2,756,744	77,779	2,834,522
Additions	330,062	37,469	367,531
Transfers to intangible assets - extended concessions	(537,198)	-	(537,198)
Adjustment of expected cash flow	414,800	-	414,800
Adjustment - financial asset measured at amortized cost	-	11,400	11,400
Cash inputs - RAP	-	(3,257)	(3,257)
Disposals	(20,788)	-	(20,788)
As of December 31, 2015	3,483,713	123,391	3,607,104
Current	-	9,630	9,630
Noncurrent	3,483,713	113,761	3,597,474
Additions	655,456	50,580	706,036
Adjustment of expected cash flow	203,452	-	203,452
Adjustment - financial asset measured at amortized cost	-	16,088	16,088
Cash inputs - RAP	-	(9,727)	(9,727)
Disposals	(25,392)	-	(25,392)
Business combination	876,281	-	876,281
As of December 31, 2016	5,193,511	180,333	5,373,844
Current	-	10,700	10,700
Noncurrent	5,193,511	169,633	5,363,144
Additions	972,254	46,261	1,018,515
Adjustment of expected cash flow	212,294	-	212,294
Adjustment - financial asset measured at amortized cost	-	27,807	27,807
Cash inputs - RAP	-	(15,677)	(15,677)
Disposals	(35,039)	-	(35,039)
Business combination	(12,338)	-	(12,338)
As of December 31, 2017	6,330,681	238,723	6,569,404
Current	-	23,736	23,736
Noncurrent	6,330,681	214,987	6,545,668

The amount refers to the financial asset corresponding to the right established in the concession agreements of the energy distributors (measured at fair value) and transmitters (measured at amortized cost) to receive cash (i) by compensation upon the return of the assets to the granting authority at the end of the concession, and (ii) the transmitter's right to receive cash throughout the concession through allowed annual revenue ("RAP").

For energy distributors, according to the current tariff model, the remuneration for this asset is recognized in profit or loss upon billing to consumers and the realization occurs upon receipt of the electric energy bills. Moreover, the difference to adjust the balance to the expected cash flow receipts (new replacement value - “VNR” - note 4) is recognized as a balancing item to the operating income account (note 25) in the statement of profit or loss for the year.

For the energy transmitters, the remuneration for this asset is recognized according to the internal rate of return, which takes into account the investment made and the allowed annual revenue (“RAP”) to be received during the remaining concession period and it takes into consideration the indemnity upon the reversal of assets to the granting authority. The adjustment of R$ 27,807 is recognized against other operating income (R$16,088 in 2016 and R$11,400 in 2015).

The balances disclosed in the "Business Combinations" line refer to the complementary amounts related to the acquisition of RGE Sul, which final recognition occurred on September 30, 2017, according to note 14.3.

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(11) OTHER ASSETS

12 Months Ended

Dec. 31, 2017

Other Assets [Abstract]

OTHER ASSETS

	Current		Noncurrent
	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016
Advances - Fundação CESP	7,851	7,533	6,797	-
Advances to suppliers	31,981	15,787	-	-
Pledges, funds and restricted deposits	159,291	106,925	621,489	533,719
Orders in progress	167,197	203,344	5,062	-
Services rendered to third parties	8,530	9,385	-	-
Energy pre-purchase agreements	-	-	26,260	27,302
Collection agreements	661	1,273	-	-
Prepaid expenses	80,599	65,668	20,042	20,942
GSF Insurance Premium	19,629	12,722	17,359	28,935
Receivables - CDE	242,906	213,552	-	-
Advances to employees	19,658	15,940	-	-
Arrendamentos	15,684	19,281	45,290	50,541
Others	175,889	153,764	97,893	104,815
(-) Allowance for doubtful debts (note 6)	(29,379)	(27,992)	-	-
Total	900,498	797,181	840,192	766,253

Pledges, funds and restricted deposits: guarantees offered for transactions conducted in the CCEE and short-term investments required by the subsidiaries’ loans agreements.

Orders in progress: encompass costs and revenues related to ongoing decommissioning or disposal of intangible assets and the service costs related to expenditure on projects in progress under the Energy Efficiency (“PEE”) and Research and Development (“P&D”) programs. Upon the closing of the respective projects, the balances are amortized against the respective liability recognized in Other Payables (note 22).

Energy pre-purchase agreements: refer to prepayments made by subsidiaries, which will be settled with energy to be supplied in the future.

GSF Insurance Premium: refers to the GSF premium paid in advance by the subsidiaries Ceran, CPFL Jaguari Geração (Paulista Lajeado) and CPFL Renováveis, related to the transfer of the hydrological risks to the Centralizing Account for Tariff Flag Resources (“CCRBT”), amortized as other operating expenses on a straight-line basis.

Receivables – CDE: refer to: (i) low income subsidies totaling R$ 15,930 (R$17,239 at December 31, 2016). (ii) other tariff discounts granted to consumers amounting to R$ 224,936 (R$164,396 as of December 31, 2016) and (iii) tariff discounts – judicial injunctions totaling R$ 2,039 (R$ 31,917 as of December 31, 2016).

In 2017 the subsidiaries matched the receivables relating to CDE to the payables relating to the Energy Development Account (CDE) (note 22) amounting to R$ 238,510, of which (i) R$ 95,978 based on a judicial injunction obtained in May 2015, and (ii) R$ 142,532 authorized by Order No. 1,576/2016.

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(12) INVESTMENTS

12 Months Ended

Dec. 31, 2017

Investments [Abstract]

INVESTMENTS

	Dec 31, 2017	Dec 31, 2016
Permanent equity interests - equity method
By equity method	990,910	1,482,533
Fair value of assets, net	10,640	11,219
Total	1,001,550	1,493,753

In the financial statements, the investment balances relate to interests in entities accounted for by the equity method:

	Share of equity		Share of profit (loss)
Joint ventures	Dec 31, 2017	Dec 31, 2016	2017	2016	2015
Baesa	187,654	175,914	11,849	9,853	2,508
Enercan	176,998	562,701	85,808	117,112	74,677
Chapecoense	385,870	537,170	120,651	117,451	77,487
EPASA	240,388	206,749	94,663	67,577	63,348
Fair value adjustments of assets, net	10,640	11,219	(579)	(579)	(1,136)
	1,001,550	1,493,753	312,390	311,414	216,885

12.1 - Dividends and Interest on capital

At December 31, 2017 and 2016, the Company has the following amounts receivable from the joint ventures below, relating to dividends and interest on capital:

	Dividend		Interest on own capital		Total
Investments	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016
Investco	-	-	2,118	2,926	2,118	2,926
Baesa	108	89	-	-	108	89
Enercan	21,184	40,983	-	-	21,184	40,983
Chapecoense	32,734	29,329	-	-	32,734	29,329
Total	54,026	70,402	2,118	2,926	56,145	73,328

12.2 – Joint Ventures

Summarized financial information on joint ventures at December 31, 2017 and 2016 and for the years ended December 31, 2017, 2016 and 2015 is as follows:

	December 31, 2017
Joint venture	Enercan	Baesa	Chapecoense	Epasa
Current assets	182,843	124,361	329,721	319,222
Cash and cash equivalents	48,695	17,873	116,425	74,741
Noncurrent assets	1,101,291	1,030,904	2,745,989	531,527
Current liabilities	291,010	121,369	426,695	157,343
Borrowings and debentures	140,090	63,154	138,788	34,299
Other financial liabilities	4,085	17,113	67,897	993
Noncurrent liabilities	629,850	283,456	1,892,407	242,765
Borrowings and debentures	510,874	-	1,172,181	186,373
Other financial liabilities	25,115	265,250	716,986	-
Equity	363,273	750,440	756,608	450,641
Net operating revenue	580,430	412,329	829,525	789,402
Operational costs and expenses	(273,339)	(265,955)	(186,638)	(518,352)
Depreciation and amortization	(52,773)	(50,621)	(126,811)	(35,640)
Interest income	32,849	4,906	24,639	6,102
Interest expense	(31,135)	(27,986)	(183,237)	(26,197)
Income tax expense	(88,229)	(25,442)	(123,307)	(39,892)
Profit (loss) for the year	176,113	47,385	236,570	177,458
Equity Interests and voting capital	48.72%	25.01%	51.00%	53.34%

	December 31, 2016
Joint venture	Enercan	Baesa	Chapecoense	Epasa
Current assets	405,874	54,703	577,296	257,082
Cash and cash equivalents	288,956	18,946	280,083	85,709
Noncurrent assets	1,174,869	1,117,120	2,892,371	562,462
Current liabilities	196,760	116,192	391,402	172,401
Borrowings and debentures	87,560	87,032	137,753	35,555
Other financial liabilities	7,848	24,119	78,372	62,762
Noncurrent liabilities	229,085	352,142	2,024,989	259,559
Borrowings and debentures	153,020	63,196	1,292,239	218,891
Other financial liabilities	26,254	276,600	730,494	28,686
Equity	1,154,897	703,489	1,053,275	387,584
Net operating revenue	564,966	239,730	789,732	548,145
Operational costs and expenses	(137,159)	(76,985)	(140,212)	(328,093)
Depreciation and amortization	(53,888)	(51,429)	(126,770)	(35,075)
Interest income	31,602	9,115	35,113	10,329
Interest expense	(36,275)	(23,961)	(125,192)	(23,128)
Income tax expense	(121,223)	(20,401)	(106,683)	(28,011)
Profit (loss) for the year	240,363	39,405	212,294	126,665
Equity Interests and voting capital	48.72%	25.01%	51.00%	53.34%

	December 31, 2015
Joint venture	Enercan	Baesa	Chapecoense	Epasa
Net operating revenue	523,055	427,561	729,511	949,246
Operational costs and expenses	(196,480)	(260,004)	(149,219)	(729,994)
Depreciation and amortization	(53,733)	(55,342)	(130,652)	(32,413)
Interest income	15,742	8,426	28,235	11,275
Interest expense	(56,049)	(22,555)	(132,625)	(29,778)
Income tax expense	(76,795)	(5,165)	(76,880)	(32,869)
Profit (loss) for the year	153,269	10,028	151,935	118,734
Equity Interests and voting capital (*)	48.72%	25.01%	51.00%	53.34%
(*) Up to January, 2015, CPFL Geração's interest in Epasa was 53.84%

At the Extraordinary General Meeting held on August 2, 2017, the shareholders of the joint venture ENERCAN approved a capital reduction by R$ 188,000 (R$ 91,599 proportional to the Company’s indirect interest), with capital decreasing to R$ 200,787 (R$ 388,787 as at December 31, 2016).

At the Extraordinary General Meeting held on October 25, 2017, the shareholders of subsidiary CERAN approved a capital reduction by R$ 350,875, with fully subscribed and paid-in capital decreasing to R$ 120,000.

Although holding more than 50% in EPASA and Chapecoense, CPFL Geração controls these investments jointly with other shareholders. The analysis of the classification of the type of investment is based on the Shareholders' Agreement of each joint venture.

The borrowings from the BNDES obtained by the joint ventures BAESA and Chapecoense establish restrictions on the payment of dividends to subsidiary CPFL Geração above the mandatory minimum dividend of 25% without the prior consent of the BNDES.

12.3 – Joint operation

Through its wholly-owned subsidiary CPFL Geração, the Company holds part of the assets of the Serra da Mesa hydropower plant, located on the Tocantins River, in Goiás State. The concession and operation of the hydropower plant belong to Furnas Centrais Elétricas S.A. In order to maintain these assets operating jointly with Furnas (joint operation), CPFL Geração was assured 51.54% of the installed power of 1,275 MW (657 MW) and the assured energy of mean 671 MW (mean 345.4 MW) until 2028 (information on energy capacity measures not audited by the independent auditors).

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(13) PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2017

Property Plant And Equipment

PROPERTY, PLANT AND EQUIPMENT

	Land	Reservoirs, dams and  water mains	Buildings, construction and improvements	Machinery and equipment	Vehicles	Furniture and fittings	In progress	Total
At December 31, 2014	182,316	1,185,614	1,517,475	5,832,005	32,328	11,660	388,088	9,149,486
Historical cost	197,393	1,637,812	1,976,212	7,521,804	43,081	22,462	388,088	11,786,852
Accumulated depreciation	(15,077)	(452,199)	(458,737)	(1,689,799)	(10,753)	(10,802)	-	(2,637,366)
Additions	-	-	168	512	-	-	583,538	584,216
Disposals	(1,354)	(414)	(4,093)	(21,773)	(558)	(284)	-	(28,477)
Transfers	2,338	140	61,615	217,462	10,436	578	(292,569)	-
Reclassification - cost	(212)	328,101	(499,943)	172,169	22	(137)	-	-
Transfers from/to other assets - cost	(24)	2	(6,548)	6,598	(1)	(186)	630	471
Depreciation	(6,257)	(68,562)	(50,716)	(370,076)	(6,343)	(1,926)	-	(503,881)
Write-off of depreciation	-	139	204	3,572	379	186	-	4,480
Reclassification - depreciation	-	(68,775)	68,711	151	-	(88)	-	-
Transfers from/to other assets - depreciation	-	-	-	35	-	-	-	35
Impairment losses	-	-	(10,891)	(16,565)	(32)	(106)	(5,519)	(33,112)
At December 31, 2015	176,807	1,376,246	1,075,982	5,824,089	36,230	9,696	674,166	9,173,217
Historical cost	198,141	1,965,641	1,516,228	7,878,838	52,947	22,323	674,166	12,308,285
Accumulated depreciation	(21,334)	(589,395)	(440,246)	(2,054,749)	(16,717)	(12,627)	-	(3,135,068)
Additions	-	171	-	236	-	-	1,084,612	1,085,019
Disposals	-	-	(421)	(6,705)	(1,249)	(779)	(26,696)	(35,850)
Transfers	8,325	95,799	177,902	1,160,915	22,467	456	(1,465,864)	-
Reclassification - cost	(137)	(1,434)	(40,852)	52,205	12	(39)	(1,219)	8,536
Transfers from/to other assets - cost	-	3	-	(5,025)	(167)	(452)	(10,523)	(16,164)
Depreciation	(7,632)	(75,659)	(54,035)	(377,529)	(8,888)	(1,676)	-	(525,420)
Write-off of depreciation	(7)	1	62	4,694	480	254	-	5,484
Reclassification - depreciation	(1,211)	(967)	(5,374)	(1,002)	7	11	-	(8,536)
Transfers from/to other assets - depreciation	-	3	(46)	1,374	150	91	-	1,572
Impairment losses	-	-	-	-	-	-	(5,221)	(5,221)
Business combination	-	-	-	2,140	27,175	-	1,049	30,364
At December 31, 2016	176,145	1,394,162	1,153,220	6,655,391	76,217	7,562	250,302	9,712,998
Historical cost	206,330	2,060,191	1,652,934	9,066,408	106,920	21,507	250,302	13,364,592
Accumulated depreciation	(30,185)	(666,028)	(499,714)	(2,411,017)	(30,704)	(13,945)	-	(3,651,594)
Additions	-	-	-	772	2,978	-	753,137	756,887
Disposals	(22)	(132)	(140)	(32,336)	(2,248)	(635)	(8,332)	(43,845)
Transfers	2,950	400	154,737	574,944	20,434	1,484	(754,948)	-
Transfers from/to other assets - cost	(1,893)	6,393	(154,880)	98,579	(126)	(330)	11,033	(41,224)
Depreciation	(8,004)	(79,276)	(59,736)	(431,393)	(18,055)	(1,332)	-	(597,795)
Write-off of depreciation	2	124	120	9,529	1,379	387	-	11,540
Transfers from/to other assets - depreciation	(683)	(2,413)	1,930	9,690	(8)	108	-	8,624
Business Combination	-	-	-	-	(4,800)	-	-	(4,800)
Impairment losses	-	-	(474)	(14,787)	-	-	-	(15,261)
At December 31, 2017	168,494	1,319,257	1,094,777	6,870,389	75,771	7,245	251,192	9,787,125
Historical cost	207,365	2,066,850	1,652,178	9,693,512	122,540	22,026	251,192	14,015,662
Accumulated depreciation	(38,870)	(747,593)	(557,400)	(2,823,123)	(46,769)	(14,782)	-	(4,228,537)
Average depreciation rate 2017	3.86%	3.93%	3.69%	4.53%	13.09%	8.31%
Average depreciation rate 2016	3.86%	3.69%	3.30%	4.19%	14.31%	10.01%
Average depreciation rate 2015	3.86%	3.66%	3.46%	4.62%	14.24%	10.49%

The balance of construction in progress refers mainly to works in progress of the operating subsidiaries and/or those under development, especially for CPFL Renováveis’ projects, which has construction in progress of R$ 197,305 (R$182,181 at December 31, 2016).

In accordance with IAS 23, the interest on borrowings taken by subsidiaries to finance the works is capitalized during the construction phase. During 2017, R$29,817 (R$ 54,733 in 2016 and R$ 34,212 in 2015) was capitalized in the financial statements at a rate of 8.80% p.a. (11.70% p.a. in 2016 and 11.16% p.a. in 2015).

In the financial statements, depreciation expenses are recognized in the statement of profit or loss in line item “depreciation and amortization” (note 27).

At December 31, 2017, the total amount of property, plant and equipment pledged as collateral for borrowings, as mentioned in note 16, is approximately R$ 3,903,380, mainly relating to the subsidiary CPFL Renováveis (R$ 3,841,016).

The balances disclosed in the "Business Combinations" line refer to the complementary amounts related to the acquisition of RGE Sul, which final recognition occurred on September 30, 2017, according to note 14.3.

13.1 Impairment testing

For all the reporting years the Company assesses whether there are indicators of impairment of its assets that would require an impairment test. The assessment was based on external and internal information sources, taking into account fluctuations in interest rates, changes in market conditions and other factors.

In 2016, a provision of R$ 5,221 was recognized in subsidiary CPFL Telecom for the impairment of cash-generating units, for 2017 the recognition of an additional provision was not necessary. In 2017, due to the changes in the Brazilian political, economic and energy scenario, the subsidiary CPFL Renováveis recognized a loss of R$ 15,261 relating to property, plant and equipment of the Bio Baia Formosa and Solar Tanquinho projects. This loss was recognized in the statement of profit or loss in line item “Other operating expenses” (note 27).

Such impairment was based on the assessment of the cash-generating units comprising fixed assets of subsidiaries which, separately, are not featured as an operating segment (note 29). Additionally, during 2017 and 2016 the Company did not change the form of aggregation of the assets for identification of these cash-generating units.

Fair value was measured by using the cost approach, a valuation technique that reflects the amount that would be required at present to replace the service capacity of an asset (normally referred to as the cost of substitution or replacement).

XML

(14) INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2017

Intangible Assets

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, 2014	6,115	4,658,210	3,734,606	414,574	30,162	86,503	8,930,171
Historical cost	6,152	7,441,935	9,526,355	414,574	35,840	195,577	17,620,433
Accumulated Amortization	(37)	(2,783,725)	(5,791,748)	-	(5,678)	(109,074)	(8,690,262)
Additions	-	-	-	879,851	-	9,298	889,149
Amortization	-	(302,665)	(460,774)	-	(1,419)	(12,604)	(777,462)
Transfer - intangible assets	-	-	512,912	(512,912)	-	-	-
Transfer - financial asset	-	-	387	(330,449)	-	-	(330,062)
Transfers from concession financial asset - extended concessions	-	-	488,635	48,563	-	-	537,198
Disposal and transfer - other assets	-	-	(26,584)	-	-	(6,228)	(32,813)
Impairment losses	-	-	-	-	-	(5,844)	(5,844)
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	666,008	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)	(9,705,576)
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)

The amortization of intangible assets is recognized in the statement of profit or loss in the following line items: (i) “depreciation and amortization” for amortization of distribution infrastructure intangible assets, use of public asset and other intangible assets; and (ii) “amortization of concession intangible asset” for amortization of the intangible asset acquired in business combination (note 27).

In accordance with IAS 23, the interest on borrowings taken by subsidiaries is capitalized for qualifying intangible assets. In the financial statements, in 2017 R$20,726 was capitalized (R$ 13,349 in 2016 and R$ 11,358 in 2015) at a rate of 8.17% p.a. (7.74% p.a. in 2016 and 7.53% p.a. in 2015).

The balances disclosed in the "Business Combinations" line refer to the complementary amounts related to the acquisition of RGE Sul, which final recognition occurred on September 30, 2017, according to note 14.3.

14.1 Intangible asset acquired in business combinations

The breakdown of the intangible asset related to the right to operate the concessions acquired in business combinations is as follows:

	Dec 31, 2017			Dec 31, 2016	Annual amortization rate
	Historical cost	Accumulated amortization	Net value	Net value	2017	2016	2015
Intangible asset - acquired in business combinations
Intangible asset acquired, not merged
Parent company
CPFL Paulista	304,861	(207,003)	97,858	107,843	3.28%	3.28%	4.78%
CPFL Piratininga	39,065	(25,040)	14,025	15,319	3.31%	3.31%	4.50%
RGE	3,150	(1,827)	1,323	1,457	4.25%	4.24%	5.51%
CPFL Geração	54,555	(35,488)	19,067	20,912	3.38%	3.38%	5.04%
CPFL Jaguari Geração	7,896	(3,852)	4,044	4,314	3.42%	3.41%	6.36%
	409,527	(273,210)	136,317	149,845
Subsidiaries
CPFL Renováveis	3,717,093	(898,762)	2,818,331	2,995,028	4.75%	5.39%	4.35%
RGE Sul (CPFL Jaguariúna)	-	-	-	99,524	-	9.09%	-
RGE	618	(189)	429	473	7.12%	9.41%	9.41%
	3,717,711	(898,951)	2,818,760	3,095,025
Subtotal	4,127,238	(1,172,161)	2,955,077	3,244,869
Intangible asset acquired and merged
Subsidiaries
RGE	1,120,266	(885,969)	234,297	257,924	2.11%	2.11%	1.79%
RGE Sul	312,741	(33,188)	279,553	307,982	9.09%	9.09%	-
CPFL Geração	426,450	(323,463)	102,987	112,953	2.34%	2.34%	3.80%
Subtotal	1,859,457	(1,242,620)	616,837	678,859
Intangible asset acquired and merged – Reassessed
Parent company
CPFL Paulista	1,074,026	(754,666)	319,360	351,565	3.00%	3.00%	4.34%
CPFL Piratininga	115,762	(74,202)	41,560	45,395	3.31%	3.31%	4.50%
RGE	310,128	(184,343)	125,785	138,469	4.09%	4.09%	5.32%
CPFL Jaguari Geração	15,275	(8,377)	6,898	7,358	3.01%	3.01%	5.61%
Subtotal	1,515,191	(1,021,588)	493,603	542,787
Subsidiaries
RGE Sul	56,759	(5,171)	51,588	-	9.09%	-	-
Total	7,558,645	(3,441,540)	4,117,105	4,466,516

The intangible asset acquired in business combinations is associated to the right to operate the concessions and comprises:

- Intangible asset acquired, not merged

Refers basically to the intangible asset from acquisition of the shares held by noncontrolling interests prior to adoption of IFRS 3.

- Intangible asset acquired and merged

Refers to the intangible asset from the acquisition of subsidiaries that were merged into the respective equity, without application of CVM Instructions No. 319/99 and No. 349/01, that is, without segregation of the amount of the tax benefit.

- Intangible asset acquired and merged – Reassessed

In order to comply with ANEEL requirements and avoid the amortization of the intangible asset resulting from the merger of parent company causing a negative impact on dividends paid to noncontrolling interests, the subsidiaries applied the concepts of CVM Instructions No. 319/99 and No. 349/01 to the intangible asset. A reserve was therefore recognized to adjust the intangible, against a special intangible reserve on the merger of equity in each subsidiary, so that the effect of the transaction on the equity reflects the tax benefit of the merged intangible asset. These changes affected the Company's investment in subsidiaries, and in order to adjust this, a non-deductible intangible asset was recognized for tax purposes.

Effective January 1, 2016, in compliance with the amendments to IAS 16 and IAS 38, the Group started to adopt prospectively, for all cases, the straight-line method of amortization over the remaining concession period.

14.2 Impairment test

For all the reporting years, the Company assesses whether there are indicators of impairment of its assets that would require an impairment test. The assessment was based on external and internal information sources, taking into account fluctuations in interest rates, changes in market conditions and other factors.

In 2016, a provision of R$ 2,637 was recognized in subsidiary CPFL Telecom for the impairment of cash-generating units, in the statement of profit or loss in line item “Other operating expenses” (note 27). In 2017, the subsidiary CPFL Renováveis recognized a loss of R$ 5,176 (R$ 40,433 in 2016), relating to intangible assets acquired in the business combination of the Pedra Cheirosa I and Bio Formosa projects.

Such provisions for impairment were based on the assessment of these cash-generating units formed by the intangible assets of those subsidiaries, which, separately, do not feature an operating segment (note 29). Additionally, during 2017 and 2016 the Company did not change the form of aggregation of the assets for identification of these cash-generating units.

For fair value measurement the cost approach was used, this is a valuation technique that reflects the amount that would be currently required to replace the service capacity of an asset (normally referred to as cost of substitution or replacement). The recognition of the provision for impairment of assets was due to the unfavorable scenario for the businesses of these subsidiaries and was calculated based on their fair values less cost to sell.

14.3 Business combination – Acquisition of AES Sul

On June 16, 2016, the Company disclosed in a Significant Event Notice that it had entered into an agreement to acquire through its wholly-owned subsidiary CPFL Jaguariúna Participações Ltda., 100% of the shares of AES Sul Distribuidora Gaúcha de Energia S.A. (“AES Sul”), currently RGE Sul, until then held by AES Guaíba II Empreendimentos Ltda. (the “seller”), indirect wholly-owned subsidiary of The AES Corporation.

On August 5, 2016, the transaction was approved by CADE (Brazilian antitrust agency) and, on September 9, 2016, it was authorized by ANEEL.

The acquisition was completed on October 31, 2016 (“acquisition date”), after all the conditions precedent of the transaction were met. October 31, 2016 was the date in which the control of RGE Sul was taken over by CPFL Jaguariúna. This acquisition resulted in a business combination in accordance with IFRS 3 (R) – “Business Combination” since CPFL Jaguariúna started to control RGE Sul.

The consideration initially transferred was R$ 1,698,455, paid in cash, in a lump sum, on the acquisition date. This consideration was subsequently adjusted for changes in working capital and net debt of RGE Sul, occurred in the period between December 31, 2015 and the acquisition date. The final value of the consideration, considering the price adjustment, was R$1,591,839.

RGE Sul is a publicly-held corporation engaged in providing public services of electricity distribution in any forms, and these activities are regulated by the National Agency of Electric Energy (“ANEEL”), linked to the Ministry of Mines and Energy. Additionally, RGE Sul is authorized to participate in programs that aim at other forms of energy, technology and services, including exploration of activities derived directly or indirectly from the use of assets, rights and technologies owned by it.

Its administrative headquarters are located at Avenida São Borja, 2.801 – Bairro Fazenda São BorjaSão Leopoldo, State of Rio Grande do Sul.

RGE Sul holds the concession for operation of its activities for a period of thirty years, up to November 5, 2027, its concession area comprises 118 municipalities of the State of Rio Grande do Sul, located between the metropolitan region of Porto Alegre and the borders with Uruguay and Argentina, serving approximately 1.3 million consumers.

The acquisition of RGE Sul is in line with the Company’s growth strategy, especially in the Distribution segment, with potential gains of scale for its operations. The Company also expects to obtain important synergies relating to the concession area of RGE Sul since another important distributor of the Group (RGE) holds concession in the state of Rio Grande do Sul.

Additional information to the acquisition (acquisition of RGE Sul)

a) Consideration

	RGE Sul 31.10.2016
Consideration paid, net
Consideration directly transferred to prior shareholders	1,698,455
Reimbursements due to adjustments related to agreement clauses	(106,616)
	1,591,839

b) Assets acquired and liabilities assumed on the acquisition date

The total amount paid on the transaction was allocated on the acquisition date to the assets acquired and liabilities assumed at fair values, including the intangible assets related to the concession exploration right. Consequently, as the entire amount paid was allocated to identified assets and liabilities, no residual value was allocated as goodwill on this transaction.

The allocation of the amount paid for assets and liabilities acquired was made with amounts provisionally calculated for the financial statements as at December 31, 2016, based on analyses conducted by Management itself at the time such financial statements were prepared. The final fair values presented were pending confirmation until the completion of the economic and financial appraisal report prepared by independent appraiser, completed on October 30, 2017.

As a consequence, during the measurement period, certain reclassifications were made to the amounts provisionally recorded in the financial statements as at December 31, 2016, relating to the (i) decrease in the fair value of the concession infrastructure’s intangible asset; (ii) completion of the fair value allocation and review of estimates based on acquirer management assumptions on the provision for tax, civil and labor risks; (iii) increase in the amount of trade receivables; (iv) decrease in the concession’s financial asset; (v) decrease in the intangible asset relating to the operation right, as a consequence of the revision of the assumptions used to determine the value of tangible and intangible assets; and (vi) recording of deferred income tax and social contribution balances on certain adjustments. These reclassifications are within the measurement period, pursuant to IFRS 3, and were considered immaterial for purposes of retrospectively adjust the provisional amounts recognized at the acquisition data.

The allocation of the price paid at the fair value of the assets and liabilities acquired is as follows:

	October 31, 2016	October 31, 2016
	Consolidated	Consolidated
	(provisional)	final
Current assets
Cash and cash equivalents	95,164	95,164
Consumers, concessionaries and licensees	580,945	580,945
Other current assets	89,548	89,548
Noncurrent assets
Consumers, concessionaries and licensees	54,111	79,501
Deferred tax assets	204,176	310,741
Concession financial asset	876,281	863,943
Intangible assets - Distribution infrastructure	1,456,472	1,444,401
Intangible acquired in this business combination	413,796	398,739
Other noncurrent assets	147,784	155,508
Current liabilities
Trade payables	(479,031)	(479,031)
Debentures and borrowings	(24,672)	(24,672)
Taxes, fees and contributions	(65,198)	(65,198)
Sector financial asset	(29,246)	(29,246)
Regulatory charges	(60,787)	(60,787)
Other current liabilities	(114,552)	(114,552)
Noncurrent liabilities
Debentures and borrowings	(1,131,949)	(1,131,949)
Sector financial asset	(64,935)	(64,939)
Provision for tax, civil and labor risks	(223,383)	(323,595)
Other noncurrent liabilities	(132,686)	(132,682)
Net assets acquired	1,591,839	1,591,839

Goodwill arising on acquisition
Consideration paid, net	1,591,839	1,591,839
(-) Fair value of assets acquired and liabilities assumed	1,591,839	1,591,839
Goodwill	-	-

The fair values presented above were finalized are in accordance with the economic and financial appraisal report prepared by the independent expert.

The fair values of the concession financial asset and distribution infrastructure intangible assets was determined based on the expert appraisal, considering the same assumptions adopted when preparing the report for Periodic Tariff Review purposes. 

c) Contingent consideration

The share purchase agreement does not contain any clauses related to the contingent consideration to be paid to the seller.

d) Indemnification assets

The agreement for purchase of 100% of the shares of RGE Sul establishes that CPFL Jaguariúna can be indemnified, up to the limit of 15% of the total amount paid, if in the future it suffers any loss , conditioned to the compliance with specific clauses derived from matters originated in the seller or in any of its subsidiaries established in the share purchase agreement. There are also specific clauses for two lawsuits (regulatory and environmental) in which the seller undertakes to indemnify fully CPFL Jaguariúna in case of cash outflows related to the lawsuits, and CPFL Jaguariúna undertakes to pass on to the seller any cash flows related to these lawsuits that come to be received in the future in order to neutralize any effect on these two specific matters.

The final fair value of the indemnification asset is R$ 41,974, relating to the environmental lawsuit (see item “e” below). This indemnification asset was recognized at the same amount of the fair value attributed to this provision recognized.

Based on management assessment, no indemnification asset was recognized for the regulatory lawsuit for which there is a specific indemnification clause since no contingent liability related to this lawsuit was recognized on the acquisition date.

e) Contingent liabilities recognized

We present below the final contingent liabilities recognized in the amount of R$ 150,065:

	RGE Sul
	October 31, 2016
Labor lawsuits (i)	11,429
Civil lawsuits (i)	83,575
Regulatory lawsuits (i)	5,850
Environmental lawsuits (ii)	41,974
Tax lawsuits (i)	7,236
	150,065
Provisions recognized in the subsidiary	173,530
Provisions for tax, civil and labor risks	323,595

i. These amounts represent the fair values of the labor, civil, regulatory and tax lawsuits for which the likelihood of loss attributed on the acquisition date is “possible” or “remote”. Considering that the settlement of these lawsuits depends on third parties, either at the judicial or administrative level, it is not possible to estimate a schedule for the occurrence of any cash outflows associated with these contingent liabilities. No indemnification asset was recognized for these contingent liabilities.

ii. Refers to the fair value attributed to a class action lawsuit for which the likelihood of loss attributed by Management, together with its legal counsel, is “possible” on the acquisition date. This class action lawsuit seeks compensation for environmental damages occurred in a woodworking and pole manufacture unit that was operated, between 1997 and 2005, by RGE Sul together with its associate at that time AES Florestal. Until 1997, this unit was operated by the former concessionaire, Companhia Estadual de Energia Elétrica (CEEE). Indemnification asset in the same amount was recognized on the acquisition date.

f) Receivables acquired

The gross contractual amount of the receivables is R$ 703,672 and, based on independent expert, which has been confirmed by management´s assessment, R$43,226 are not expected to be received and represent, therefore, the portion that is expected to represent an impairment. Therefore, the fair value of the receivables acquired is R$ 660,446.

g) Net cash outflow on the acquisition

Consideration paid, net	1,591,839
(-) Cash and cash equivalents balance acquired	(95,164)
Cash paid in the acquisition, net	1,496,675

h) Additional financial information

i. Net Operating Revenue and loss of the subsidiary acquired included in the consolidated financial statements in 2017:

Considering that the acquisition date was October 31, 2016, the consolidated financial statement as at December 31, 2017 comprises fully the revenue and the result of RGE Sul for the period. The Company’s consolidated financial statements for the year ended December 31, 2016 the operations of RGE Sul for the last two months of the year were consolidated by the Company:

	2016
	Net Operating Revenue	Losses
RGE Sul (November 1 to December 31, 2016)	522,677	(27,687)

ii. Combined financial information on the Net Operating Revenue and Profit for 2016, if the acquisition had occurred on January 1, 2016.

	Net operating revenue	Net profit (loss)
	January to December, 2016	January to December, 2016
CPFL Energia Consolidated	19,112,089	879,057
Results for the period when the entity was not consolidated by CPFL(*)	2,365,090	(403,839)
	21,477,179	475,218

(*) Results for the period when the entity was not consolidated (The pro forma adjustments) in the net operating revenue consider the addition of the subsidiary’s net operating revenue for the period in which it was not a subsidiary and, consequently, was not consolidated by the Company. The pro forma adjustments to profit for the period consider: (i) addition of the subsidiary’s result for the period in which it was not consolidated by the Company; (ii) inclusion of the amortization of the intangible asset acquired on the business combination and the amortization and disposal of the fair value of the distribution infrastructure’s intangible asset, had the acquisition occurred on January 1, 2016.

14.4 Corporate restructurings

14.4.1 Merger of CPFL Jaguariúna

At the Extraordinary General Meeting “EGM” held on December 15, 2017, approval was given for the merger of CPFL Jaguariúna into RGE Sul. Accordingly, the merged company was wound up and RGE Sul became the successor to its assets, rights and obligations.

At the time of the merger, the concepts of CVM Instructions No. 319/99 and  No. 349/01 were applied, which resulted in the recognition on the consolidated financial statements of an intangible asset rectifying account, generating a tax credit of R$ 99,981 (note 9). To reassess its investments on the individual financial information of each entity with interests on RGE Sul, the CPFL Energia and CPFL Brasil recognized, proportionally to its investments in RGE Sul, (i) a reassessed concession intangible asset of R$ 148,487 and R$ 45,594 respectively, totaling R$ 194,081, corresponding to the fair value adjustment (value added) of the intangible assets relating to the distribution infrastructure and the right to operate the concession; and (ii) a net adjustment corresponding to the surplus value and decrease in  value in the amounts of R$ 66,607 and R$ 20,452, respectively, corresponding  to the fair value of the provision for tax, civil and labor risks, decrease in value of consumers, and surplus value of indemnification asset. Both amounts are non-deductible for tax purposes for the Company and for CPFL Brasil.

14.4.2 Grouping of subsidiaries Companhia Luz e Força Santa Cruz, Companhia Leste Paulista de Energia, Companhia Jaguari de Energia, Companhia Sul Paulista de Energia and Companhia Luz and Força de Mococa

On November 21, 2017, ANEEL through Resolution No. 6,723/2017 authorized the grouping of the power distribution companies Companhia Luz e Força Santa Cruz, Companhia Leste Paulista de Energia, Companhia Sul Paulista de Energia, Companhia Luz e Força de Mococa and Companhia Jaguari de Energia, pursuant to Normative Resolution No. 716/2016 of May 3, 2016. Effective as of January 1, 2018, the operations of these subsidiaries are controlled only by Companhia Jaguari de Energia, which adopted the trade name “CPFL Santa Cruz”. This operation was approved by the EGM held on December 31, 2017 at the grouped companies. This grouping caused no effect in the consolidated financial statements".

XML

(15) TRADE PAYABLES

12 Months Ended

Dec. 31, 2017

Trade Payables

TRADE PAYABLES

	Dec 31, 2017	Dec 31, 2016
Current
System service charges	413	59,935
Energy purchased	2,248,748	1,868,950
Electricity network usage charges	252,170	121,884
Materials and services	650,538	545,468
Energy from the Free Market	145,002	131,893
Total	3,296,870	2,728,130
Noncurrent
Energy purchased	128,438	129,148
Materials and services	-	633
Total	128,438	129,781

The amounts of energy purchased recorded in noncurrent refer to the transaction made by the subsidiary RGE Sul in the period from September 1, 2000 to December 31, 2002, relating to the electricity purchase and sale transactions made on the Electric Energy Commercialization Chamber (CCEE) and adjusted, in 2002 and 2003, based on information and calculations prepared and disclosed by CCEE, the payment of which is suspended due to the judicial injunction obtained by the indirect subsidiary until the judgment of the lawsuit (notes 6 and 22).

XML

(16) DEBTS AND BORROWINGS

12 Months Ended

Dec. 31, 2017

Debts And Borrowings

DEBTS AND BORROWINGS

	December 31, 2016					Borrowings raised	Repayments of principal	Interests, restatements and mark to market	Exchange rate variations	Interests paid	December 31, 2017
	Current		Noncurrent								Current		Noncurrent
	Interests	Principal	Interests	Principal	Total						Interests	Principal	Principal	Total
Measured at cost
Local currency
Investment	17,827	842,015	-	4,606,227	5,466,069	169,650	(1,151,289)	440,526	-	(379,542)	15,564	647,250	3,882,601	4,545,415
Rental assets	38	1,034	-	3,955	5,028	-	(1,038)	377	-	(373)	13	1,180	2,800	3,993
Financial Institutions	89,387	255,355	144,709	1,517,251	2,006,702	185,752	(515,824)	207,812	-	(343,163)	79,015	472,928	989,335	1,541,278
Others	50	59,756	-	42,370	102,176	27,209	(58,490)	5,638	-	(1,793)	32	46,125	28,584	74,741
Total at cost	107,303	1,158,159	144,709	6,169,803	7,579,974	382,611	(1,726,640)	654,353	-	(724,871)	94,624	1,167,484	4,903,320	6,165,427
Measured at fair value
Foreign currency
Financial Institutions	22,062	595,101	-	4,922,463	5,539,626	569,260	(1,315,172)	138,568	124,311	(139,596)	21,034	2,322,261	2,573,703	4,916,997
Mark to market	-	(1,764)	-	(35,651)	(37,415)	-	-	(21,137)	-	-	-	(11,375)	(47,177)	(58,552)
Total at fair value	22,062	593,337	-	4,886,812	5,502,211	569,260	(1,315,172)	117,431	124,311	(139,596)	21,034	2,310,885	2,526,526	4,858,445
Borrowing costs	-	(5,213)	-	(32,930)	(38,143)	(6,415)	-	12,742	-	-	-	(4,420)	(27,396)	(31,816)
Total	129,364	1,746,284	144,709	11,023,685	13,044,041	945,456	(3,041,812)	784,526	124,311	(864,467)	115,658	3,473,949	7,402,450	10,992,057

Measured at amortized cost

Dec 31, 2017

Dec 31, 2016

Annual interest

Amortization

Collateral

ESGDIV

SENSI

Taxa

Local currency

Investment

CPFL Paulista

FINEM V

2,883

37,078

TJLP + 2.12% to 3.3% (c)

72 monthly installments from February 2012

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM V

1,892

3,638

Fixed rate 8% (c)

90 monthly installments from August 2011

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM V

23,283

30,835

Fixed rate 5.5% (b)

96 monthly installments from February 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

101,068

149,984

TJLP + 2.06% to 3.08% (e) (f)

72 monthly installments from January 2014

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM VI

7,401

8,907

Fixed rate 2.5% (a)

114 monthly installments from June 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

135,787

163,404

Fixed rate 2.5% (a)

96 monthly installments from December 2014

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VII

29,612

57,798

Fixed rate 6% (b)

96 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VII

32,687

73,435

SELIC + 2.62% to 2.66% (h)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

cdi

SELIC

SELIC

TRUE

FINEM VII

54,259

132,622

TJLP + 2.12% to 2.66% (c) (d)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINAME

16,904

25,356

Fixed rate 4.5%

96 monthly installments from January 2012

CPFL Energia guarantee

Others

FIX

fix

TRUE

CPFL Piratininga

TRUE

FINEM IV

1,553

19,970

TJLP + 2.12% to 3.3% (c)

72 monthly installments from February 2012

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM IV

610

1,173

Fixed rate 8% (c)

90 monthly installments from August 2011

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM IV

12,108

16,035

Fixed rate 5.5% (b)

96 monthly installments from February 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM V

29,540

43,836

TJLP + 2.06% to 3.08% (e) (f)

72 monthly installments from January 2014

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM V

1,944

2,339

Fixed rate 2.5% (a)

114 monthly installments from June 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM V

33,791

40,664

Fixed rate 2.5% (a)

96 monthly installments from December 2014

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

37,052

41,620

SELIC + 2.62% to 2.66% (h)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

cdi

SELIC

SELIC

TRUE

FINEM VI

53,823

65,778

TJLP + 2.12% to 2.66% (c) (d)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM VI

24,308

28,198

Fixed rate 6% (b)

96 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINAME

8,016

12,023

Fixed rate 4.5%

96 monthly installments from January 2012

CPFL Energia guarantee

Others

FIX

fix

TRUE

RGE SUL

TRUE

FINEP

4,481

7,757

TJLP

73 monthly installments from May 2016

Bank guarantee

TJLP

TJLP

TJLP

TRUE

FINEP

5,487

7,562

Fixed rate 5%

81 monthly installments from September 2013

Bank guarantee

Others

FIX

fix

TRUE

RGE

TRUE

FINEM V

1,745

22,444

TJLP + 2.12% to 3.3% (c)

72 monthly installments from February 2012

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM V

8,932

11,828

Fixed rate 5.5% (b)

96 monthly installments from February 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

53,994

80,126

TJLP + 2.06% to 3.08% (e) (f)

72 monthly installments from January 2014

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM VI

783

942

Fixed rate 2.5% (a)

114 monthly installments from June 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

49,930

60,085

Fixed rate 2.5% (a)

96 monthly installments from December 2014

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VII

34,001

39,442

Fixed rate 6% (b)

96 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VII

58,097

65,261

SELIC + 2.62% to 2.66% (h)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

cdi

SELIC

SELIC

TRUE

FINEM VII

66,601

81,394

TJLP + 2.12% to 2.66% (d)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINAME

4,022

6,033

Fixed rate 4.5%

96 monthly installments from January 2012

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINAME

109

168

Fixed rate 10.0%

90 monthly installments from May 2012

Liens on assets

Others

FIX

fix

TRUE

FINAME

443

579

Fixed rate 10.0%

66 monthly installments from October 2015

Liens on assets

Others

FIX

fix

TRUE

Companhia Luz e Força Santa Cruz

TRUE

FINEM

—

9,094

Fixed rate 6%

111 monthly installments from April 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

—

3,381

SELIC + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

—

6,062

TJLP + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Leste Paulista

TRUE

FINEM

—

3,397

Fixed rate 6%

111 monthly installments from April 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

—

1,239

SELIC + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

—

2,224

TJLP + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Sul Paulista

TRUE

FINEM

—

2,412

Fixed rate 6%

111 monthly installments from April 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

—

1,731

SELIC + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

—

3,122

TJLP + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

Companhia Jaguari de Energia (CPFL Santa Cruz)

TRUE

Santander - Bank credit note

3,514

—

TJLP + 2.99% (f)

96 monthly installments from October 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

Santander - Bank credit note

1,215

—

UMBNDES +1.99%

96 monthly installments from October 2015

CPFL Energia guarantee

Others

USD

usd

TRUE

Santander - Bank credit note

2,759

1,464

TJLP + 3.1%

96 monthly installments from June 2014

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

Santander - Bank credit note

1,077

572

UMBNDES + 2.1%

96 monthly installments from June 2014

CPFL Energia guarantee

Others

USD

usd

TRUE

FINEM

15,016

2,422

Fixed rate 6%

111 monthly installments from April 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

6,424

1,287

SELIC + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

12

—

Selic + 3.63%

36 monthly installments from December 2018

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

10,612

2,321

TJLP + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

FINEM

6,204

—

TJLP + 3.29%

36 monthly installments from December 2018

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

FINEM

206

—

TJLP + 3.39%

96 monthly installments from May 2019

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Mococa

TRUE

Santander - Bank credit note

—

1,883

TJLP + 3.1%

96 monthly installments from June 2014

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

Santander - Bank credit note

—

736

UMBNDES + 2.1%

96 monthly installments from June 2014

CPFL Energia guarantee

Others

USD

usd

TRUE

Santander - Bank credit note

—

1,413

UMBNDES +1.99%

96 monthly installments from October 2015

CPFL Energia guarantee

Others

USD

usd

TRUE

Santander - Bank credit note

—

4,081

TJLP + 2.99% (f)

96 monthly installments from October 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Serviços

TRUE

FINAME

1,086

1,297

Fixed rate 2.5% to 5.5%

96 monthly installments from August 2014

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

253

313

Fixed rate 6%

72 monthly installments from April 2016

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

472

668

Fixed rate 7.7% to 10%

90 monthly installments from December 2012

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

9,534

11,292

Fixed rate 2.5% to 5.5%

114 monthly installments from February 2013

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

33

47

TJLP + 4.2%

90 monthly installments from November 2012

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

FINAME

1,839

2,249

Fixed rate 6%

90 monthly installments from October 2014

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

88

101

Fixed rate 6%

96 monthly installments from July 2016

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

5,039

5,768

Fixed rate 6%

114 monthly installments from June 2015

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

514

762

TJLP + 2.2% to 3.2% (c)

56 monthly installments from July 2015

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

FINAME

3,060

3,870

Fixed rate 9.5% to 10% (c)

66 monthly installments from October 2015

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

1,276

1,589

Fixed rate 6% to 10% (e)

66 monthly installments from August 2016

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

5,216

5,832

TJLP + 3.50% (e)

48 monthly installments from June 2017

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

FINAME

1,201

2,511

SELIC + 3.90%

48 monthly installments from June 2017

CPFL Energia guarantee and liens on equipment

cdi

SELIC

SELIC

TRUE

FINAME

1,251

—

SELIC + 3.86%

48 monthly installments from August 2017

CPFL Energia guarantee and liens on equipment

cdi

SELIC

SELIC

TRUE

FINAME

1,262

1,147

TJLP + 3.40%

36 monthly installments from August 2017

CPFL Energia guarantee and liens on equipment

cdi

TJLP

TJLP

TRUE

FINAME

588

495

SELIC + 3.74%

36 monthly installments from August 2017

CPFL Energia guarantee and liens on equipment

TJLP

SELIC

SELIC

TRUE

FINAME

2,613

—

SELIC + 3.58% to 3.72%

36 monthly installments from January 2019

CPFL Energia guarantee and liens on equipment

cdi

SELIC

SELIC

TRUE

FINAME

8,905

—

TJLP + 3.25% to 3.38%

36 monthly installments from January 2019

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

CPFL Telecom

TRUE

FINAME

—

7,448

Fixed rate 6.0% (b)

60 monthly installments from December 2016

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

—

7,849

SELIC + 3.12% (h)

60 monthly installments from December 2016

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

—

21,342

TJLP + 2.12% to 3.12% (c)

60 monthly installments from December 2016

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

FINEM

—

470

TJLP

60 monthly installments from December 2016

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Transmissão Piracicaba

TRUE

FINAME

14,275

16,871

Fixed rate 3.0%

96 monthly installments from July 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

CERAN

TRUE

BNDES

—

266,484

TJLP + 3.69% to 5%

208 monthly installments from December 2005

Pledge of shares; assignment of credit, concession rights and revenues

TJLP

TJLP

TJLP

TRUE

BNDES

—

48,409

UMBNDES + 5% (1)

208 monthly installments from February 2006

Pledge of shares; assignment of credit, concession rights and revenues

cdi

USD

usd

TRUE

CPFL Renováveis

TRUE

FINEM I

232,310

262,224

TJLP + 1.95%

168 monthly installments from October 2009

Pledge of the subdidiary's and PCH Holding's shares; assignment of credit and concession rights ; and liens on equipment

TJLP

TJLP

TJLP

TRUE

FINEM II

18,951

22,210

TJLP + 1.90%

144 monthly installments from June 2011

CPFL Energia and CPFL Bioenergia guarantees, liens on assets and assignment of credit rights

TJLP

TJLP

TJLP

TRUE

FINEM III

460,623

495,912

TJLP + 1.72%

192  monthly installments from May 2013

SGBP and CPFL Energia guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit rights

TJLP

TJLP

TJLP

TRUE

FINEM V

69,485

80,362

TJLP + 2.8% to 3.4%

143 monthly installments from December 2011

CPFL Renováveis guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM VI

69,619

74,737

TJLP + 2.05%

192 monthly installments from October 2013

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM VII

119,234

138,474

TJLP + 1.92 %

156 monthly installments from October 2010

Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM IX

17,827

25,195

TJLP + 2.15%

120 monthly installments from May 2010

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; assignment of credit and concession rights and real estate mortgage

TJLP

TJLP

TJLP

TRUE

FINEM X

—

230

TJLP

84 monthly installments from October 2010

Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XI

95,016

105,670

TJLP + 1.87% to 1.9%

168 monthly installments from January 2012

CPFL Energia guarantee; liens on assets; and assignment of credit rights

TJLP

TJLP

TJLP

TRUE

FINEM XII

297,835

317,289

TJLP and TJLP + 2.18%

192 monthly installments from July 2014

SGBP, CPFL Energia, CPFL Renováveis and Eólica Holding guarantees; pledge of the subsidiary's and Eólica Holding's shares; liens on assets; assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XIII

298,439

318,257

TJLP + 2.02% to 2.18%

192 monthly installments from November 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; liens on assets; assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XV

23,185

27,305

TJLP + 3.44%

139 monthly installments from  September 2011

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XVI

4,335

6,418

Fixed rate 5.50%

101 monthly installments from  September 2011

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; and assignment of credit and concession rights

Others

FIX

fix

TRUE

FINEM XVII

428,205

460,426

TJLP and TJLP + 2.18%

192 monthly installments from  January 2013

Bank guarantee; pledge of the subsidiary's and DESA Eólica's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XVIII

9,044

13,763

Fixed rate 4.5%

102 monthly installments from June 2011

CPFL Energia and Bioenergia guarantees; liens on assets; and assignment of credit rights

Others

FIX

fix

TRUE

FINEM XIX

27,579

29,559

TJLP + 2.02%

192 monthly installments from January 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XX

37,208

44,650

Fixed rate 2.5%

108 monthly installments from January 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

FINEM XXI

37,583

40,281

TJLP + 2.02%

192 monthly installments from January 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XXII

32,734

39,281

Fixed rate 2.5%

108 monthly installments from January 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

FINEM XXIII

1,153

1,729

Fixed rate 4.5%

102 monthly installments from June 2011

Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

FINEM XXIV

82,632

109,580

Fixed rate 5.5%

108 monthly installments from January 2012

SGBP and CPFL Energia guarantees; liens on assets; and assignment of credit rights

Others

FIX

fix

TRUE

FINEM XXV

83,136

87,492

TJLP + 2.18%

192 monthly installments from July 2016

SGBP and CPFL Energia guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XXVI

681,912

525,011

TJLP + 2.75%

192 monthly installments from July 2017

SGBP and CPFL Energia guarantees; pledge of subsidiary's and T-16's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XXVII

67,584

70,532

TJLP + 2,02%

162 monthly installments from November 2016

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XXVIII

1,415

—

TJLP

144 monthly installments from January 2018

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINAME I

2,387

2,857

Fixed rate 2.5%

96 monthly installments from February 2015

CPFL Renováveis guarantee; and liens on assets

Others

FIX

fix

TRUE

FINEP I

904

1,397

Fixed rate 3.5%

61 monthly installments from October 2014

Bank guarantee

Others

FIX

fix

TRUE

FINEP II

9,516

10,445

TJLP - 1.0%

85 monthly installments from June 2017

Bank guarantee

TJLP

TJLP

TJLP

TRUE

FINEP III

4,091

5,232

TJLP + 2.0%

73 monthly installments from July 2015

Bank guarantee

Others

FIX

fix

TRUE

BNB I

92,926

100,323

Fixed rate 9.5% to 10% and compliance bonus of 15%

168 monthly installments from January 2009

SIIF Énergies do Brasil guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

BNB II

151,428

158,364

Fixed rate 10% and compliance bonus of 15% to 25%

222 monthly installments from May 2010

BVP S.A. and bank guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

BNB III

27,138

29,020

Fixed rate 9.5% and compliance bonus of 25%

228 monthly installments from July 2009

CPFL Renováveis guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

NIB

57,291

67,872

IGPM + 8.63%

50 quarterly installments from June 2011

Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

IGP-M

IGP-M

igp-m

TRUE

TRUE

Purchase of assets

TRUE

CPFL Eficiência

TRUE

FINAME

2,281

2,923

Fixed rate 4.5% to 8.7%

96 monthly installments from March 2012

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINAME

81

99

Fixed rate 6%

72 monthly installments from October 2016

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINAME

171

234

TJLP + 2.70%

48 monthly installments from August 2016

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

FINAME

174

219

SELIC + 2.70%

48 monthly installments from August 2016

CPFL Energia guarantee

cdi

CDI

CDI

TRUE

FINAME

100

121

Fixed rate 9.5%

36 monthly installments from September 2017

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINAME

515

678

Fixed rate 9.5%

48 monthly installments from February 2017

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

672

753

TJLP + 3.50%

48 monthly installments from August 2017

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

TRUE

Financial institutions

TRUE

CPFL Paulista

TRUE

Banco do Brasil - Working capital

—

380,403

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Piratininga

TRUE

Banco do Brasil - Working capital

—

66,951

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Companhia Luz e Força Santa Cruz

TRUE

Banco do Brasil - Working capital

—

50,213

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

6,925

CDI + 0.27% (f)

12 semiannual installments from June 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Leste Paulista

TRUE

Banco IBM - Working capital

—

5,405

100.0% of CDI

14 semiannual installments from December 2012

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

20,955

CDI + 0.1%

12 semiannual installments from October 2014

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

15,658

CDI + 0.27%

12 semiannual installments from March 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

6,993

CDI + 1.33% (f)

8 semiannual installments from January 2016

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Sul Paulista

TRUE

Banco do Brasil - Working capital

—

31,954

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

7,888

CDI + 0.27% to 1.33 (f)

12 semiannual installments from June 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

6,784

CDI + 1.27%

8 semiannual installments from February 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Companhia Jaguari de Energia (CPFL Santa Cruz)

TRUE

Banco do Brasil - Working capital

95,682

4,413

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

35,895

—

CDI + 0.27% (f)

12 semiannual installments from June 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

5,180

—

CDI + 1.33% (f)

8 semiannual installments from January 2016

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

5,652

—

CDI + 1.27%

8 semiannual installments from February 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

13,111

10,726

100.0% of CDI

14 semiannual installments from December 2012

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

25,443

11,297

CDI + 0.1%

12 semiannual installments from October 2014

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Mococa

TRUE

Banco do Brasil - Working capital

—

28,911

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

3,481

100.0% of CDI

14 semiannual installments from December 2012

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

13,296

CDI + 0.27%

12 semiannual installments from March 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Serviços

TRUE

Banco IBM - Working capital

1,279

3,473

CDI + 0.10%

11 semiannual installments from June 2013

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Promissory notes

46,941

—

104.0% of CDI

1 installment in June 2018

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Geração

TRUE

Banco do Brasil - Working capital

630,309

641,316

109.5% of CDI

1 installment in March 2019

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Telecom

TRUE

Banco IBM - Working capital

—

31,449

CDI + 0.18%

12 semiannual installments from August 2014

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Transmissão Morro Agudo

TRUE

Santander

—

5,031

CDI + 1.60%

1 installment in March 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Renováveis

TRUE

Bradesco

204,934

250,363

CDI + 0.5%

8 annual installment from June 2013

No collateral

CDI

CDI

CDI

TRUE

Safra

194,006

208,547

105% of CDI

14 installments from August 2016

No collateral

CDI

CDI

CDI

TRUE

Banco BBM - Bank credit note

44,095

44,171

CDI + 3.40%

1 installment in March 2018

No collateral

CDI

CDI

CDI

TRUE

Banco BBM - Bank credit note

26,198

—

CDI + 1.90%

Bullet

CPFL Renováveis guarantee

CDI

CDI

CDI

TRUE

Banco ABC - Bank credit note

—

44,217

CDI + 3.80%

1 installment in December 2017

No collateral

CDI

CDI

CDI

TRUE

Deustche Bank - Bank credit note

46,966

—

CDI + 1.45%

Bullet

CPFL Renováveis promissory note

CDI

CDI

CDI

TRUE

Banco ABC - Promissory notes

102,006

105,883

CDI + 3.80%

4 semiannual installments from February 2017

No guarantee

CDI

CDI

CDI

TRUE

Banco BBM - Promissory notes

63,582

—

CDI + 1.39%

1 installment in June 2018

CPFL Renováveis guarantee

CDI

CDI

CDI

TRUE

TRUE

Others

TRUE

Eletrobrás

TRUE

CPFL Paulista

2,410

2,960

RGR + 6% to 6.5%

120 monthly installments from January 2013

Receivables and promissory notes

Others

RGR

RGR

TRUE

RGE

3,988

5,851

RGR + 6%

120 monthly installments from May 2008

Receivables and promissory notes

Others

RGR

RGR

TRUE

RGE SUL

18,970

25,946

RGR + 6%

120 monthly installments from December 2008

Bank guarantee; assignment of credit rights; and promissory notes

Others

RGR

RGR

TRUE

CPFL Santa Cruz

—

508

RGR + 6%

120 monthly installments from January 2007

Receivables and promissory notes

Others

RGR

RGR

TRUE

CPFL Leste Paulista

—

338

RGR + 6%

120 monthly installments from February 2008

Receivables and promissory notes

Others

RGR

RGR

TRUE

CPFL Sul Paulista

—

303

RGR + 6%

120 monthly installments from August 2007

Receivables and promissory notes

Others

RGR

RGR

TRUE

CPFL Jaguari

—

9

RGR + 6%

120 monthly installments from June 2007

Receivables and promissory notes

Others

RGR

RGR

TRUE

CPFL Mococa

—

122

RGR + 6%

120 monthly installments from January 2008

Receivables and promissory notes

Others

RGR

RGR

TRUE

Others

49,372

66,141

Others

Outros

Outros

TRUE

Subtotal local currency

6,165,427

7,579,974

TRUE

TRUE

Foreign currency

TRUE

Measured at fair value

TRUE

Financial institutions

TRUE

CPFL Paulista

TRUE

Bank of America Merrill Lynch

332,766

327,503

US$+Libor 3 months+1.35% (3)

1 installment in october 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of America Merrill Lynch

148,930

146,703

US$+Libor 3 months+1.70% (4)

1 installment in September 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of Tokyo-Mitsubishi

165,826

163,279

US$ + Libor 3 months + 0.88% (3) (g)

1 installment in February 2020

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of Tokyo-Mitsubishi

124,211

163,106

US$+Libor 3 months+0.80% (3) (f)

4 semiannual installments from September 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

BNP Paribas

—

68,663

Euro + 1.6350% (2)

1 installment in January 2018

CPFL Energia guarantee and promissory notes

CDI

EUR

eur

TRUE

HSBC

—

282,808

US$ + Libor 3 months + 1.30% (2)

1 installment in January 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

—

130,522

US$ + 2.28% to 2.32% (3)

1 installment in December 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

—

115,382

US$ + 2.36% to 2.39% (3)

1 installment in January 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

83,783

82,544

US$ + 2.74% (3)

1 installment in January 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

—

49,311

US$ + 2.2% (3)

1 installment in February 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of America Merrill Lynch

498,061

490,334

US$ + Libor 3 months + 1.40% (3)

1 installment in February 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Mizuho Bank

248,189

244,484

US$+Libor 3 months+1.55% (3) (f)

3 semiannual installments from March 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Syndicated transaction  (**) - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada

221,475

218,104

US$ + Libor 3 months + 2.7% (4)

5 semiannual installments from May 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Piratininga

TRUE

BNP Paribas

218,814

188,822

Euro + 1.6350% (3)

1 installment in January 2018

CPFL Energia guarantee and promissory notes

CDI

EUR

eur

TRUE

Citibank

207,743

204,486

US$ + Libor 3 months + 1.41% (3)

2 annual installments from January 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Citibank

165,740

163,225

US$ + Libor 3 months + 1.35% (4)

1 installment in March 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

—

54,235

US$ + 2.08% (3)

1 installment in August 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Sumitomo

166,346

163,712

US$ + Libor 3 months + 1.35% (3) (f)

1 installment in April 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Syndicated transaction  (**) - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada

221,475

218,104

US$ + Libor 3 months + 2.7% (4)

5 semiannual installments from May 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

RGE

TRUE

Bank of Tokyo-Mitsubishi

59,793

58,852

US$ + Libor 3 months + 0.82%(3)

1 installment in April 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of Tokyo-Mitsubishi

271,893

267,740

US$ + Libor 3 months + 0.83%(3)

1 installment in May 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Syndicated transaction  (**) - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada

221,475

218,104

US$ + Libor 3 months + 2.7% (4)

5 semiannual installments from May 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of Tokyo-Mitsubishi

172,592

—

US$ + 1.9275%

1 installment in October 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

HSBC

—

44,496

US$ + Libor 3 months + 1.30% (2)

1 installment in October 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

—

199,826

US$ + 2.78% (3)

1 installment in February 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Santa Cruz

TRUE

Scotiabank

—

16,556

US$ + 3.37% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Sul Paulista

TRUE

Scotiabank

—

16,556

US$ + 3.37% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Leste Paulista

TRUE

Scotiabank

—

16,556

US$ + 3.37% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Jaguari

TRUE

Scotiabank

67,219

16,556

US$ + 3.37% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Geração

TRUE

HSBC

—

326,159

US$+Libor 3 months + 1.30% (2)

1 installment in  March 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

China Construction Bank - Bank credit note

99,443

97,946

US$+Libor 3 months + 1.60% + 1.4% fee (4)

1 installment in June 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

119,314

117,550

US$ + 3.3703% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Citibank

397,328

391,380

US$+Libor 3 months + 1.41% (3)

3 annual installments from September 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

China Construction Bank - Bank credit note

33,120

32,624

US$ + Libor 3 months + 1.20% + 1.1% fee (3)

1 installment in September 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

165,572

163,125

US$ + 3.1259%

1 installment in December 2019

CPFL Energia guarantee

Others

USD

usd

TRUE

Paulista Lajeado

TRUE

Banco Itaú

36,311

35,771

US$ + 3.196% (4)

1 installment in March 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Brasil

TRUE

Scotiabank

45,161

44,501

US$ + 2.779% (3)

1 installment in August 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

11,731

—

US$ + 2.6201% (3)

1 installment in September 2020

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

253,626

—

US$ + 2.2997% (3)

1 installment in September 2020

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

159,060

—

US$ + 2.3073%

1 installment in October 2020

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

TRUE

Mark to market

(58,552

)

(37,415

)

Others

USD

usd

TRUE

usd

Total in foreign currency - fair value

4,858,445

5,502,211

Borrowing costs (*)

(31,816

)

(38,143

)

Total - Consolidated

10,992,057

13,044,041

The subsidiaries hold  swaps converting the operating cost of currency variation to interest tax variation in reais. corresponding to :

(1) 143.85% of CDI

(2) 95.20% of CDI

(3) 99% to 109% of CDI

(4) 109.1% to 119% of CDI

Effective rate:

(a)  30% to 40% of CDI

(d)  70.1% to 80% of CDI

(g) 110.1% to 120% of CDI

(b)  40.1% to 50% of CDI

(e)  80.1% to 90% of CDI

(h) 120.1% to 130% of CDI

(c)  60.1% to 70% of CDI

(f)  100.1% to 110% of CDI

The subsidiaries hold swaps converting the operating cost of currency variation to interest rate variation in reais, corresponding to:

(1) 143.85% of CDI (3) 99% to 109% of CDI

(2) 95.20% of CDI (4) 109.1% to 119% of CDI

Effective rate:

(a) 30% to 40% of CDI (e) 80.1% to 90% of CDI

(b) 40.1% to 50% of CDI (f) 100.1% to 110% of CDI

(c) 60.1% to 70% of CDI (g) 110.1% to 120% of CDI

(d) 70.1% to 80% of CDI (h) 120.1% to 130% of CDI

(*) In accordance with IAS 39, this refers to the fundraising costs attributable to issuance of the respective debts, measured at cost.

(**) Syndicated transaction – borrowings in foreign currency, having as counterpart a group of financial institutions.

In conformity with IAS 32 and 39, the Group classified their debts as (i) other financial liabilities (or measured at amortized cost), and (ii) financial liabilities measured at fair value through profit and loss.

The objective of classification as financial liabilities of borrowings measured at fair value is to compare the effects of recognition of income and expense derived from marking derivatives to market, tied to the borrowings, in order to reduce the accounting mismatch. At December 31, 2017, the total balance of the borrowings measured at fair value was R$4,858,445 (R$5,502,211 as of December 31, 2016).

Changes in the fair values of these borrowings are recognized in the finance income/cost of the the Group. Accumulated gains of R$ 58,552 (R$ 37,415 at December 31, 2016) on marking the borrowings to market, compensated by losses of R$51,145 (gains of R$24,504 at December 31, 2016) of marking to market the derivative financial instruments contracted as a hedge against foreign exchange variations (note 33), resulted in a total net gain of R$ 7,407 (R$ 61,919 at December 31, 2016).

The maturities of the principal of borrowings recorded in non current liabilities are scheduled as follows:

2019	2,737,432
2020	1,744,143
2021	649,487
2022	453,085
2023	371,895
2024 to 2028	1,155,315
2029 to 2033	338,270
Subtotal	7,449,627
Mark to market	(47,177)
Total	7,402,450

The main indexes used for adjusting borrowings for inflation and the indebtedness profile in local and foreign currency, already considering the effects of the derivative instruments, are as follows:

	Accumulated variation (%)		% of debt
Index	2017	2016	Dec 31, 2017	Dec 31, 2016
IGP-M	(0.52)	7.17	0.52	0.53
TJLP	7.00	7.50	31.38	31.48
CDI	6.89	13.63	59.49	56.31
Others			8.60	11.68
			100.00	100.00

Main borrowings in the year:

		R$ thousand
Company	Bank / credit issue	Total approved	Released in 2017	Released net of fundraising costs	Interest	Loan purpose
Local currency
Companhia Luz e Força Santa Cruz, CPFL Leste Paulista, Companhia Jaguari de Energia (CPFL Santa Cruz), CPFL Sul Paulista and CPFL Mococa	FINAME (a)	6,556	6,556	6,556	Quarterly	Subsidiary's investment plan
CPFL Serviços	FINAME (a)	11,286	11,286	11,286	Quarterly	Purchase of machinery and equipment
CPFL Serviços	Promissory Notes	45,000	45,000	45,000	Due with principal	Working capital
CPFL Renováveis	FINEM XXVI	764,109	146,730	142,811	Monthly	Subsidiary's investment plan
CPFL Renováveis	FINEM XXVII	87,184	1,699	1,699	Monthly	Subsidiary's investment plan
CPFL Renováveis	FINEM XXVIII	206,000	1,414	1,414	Monthly	Subsidiary's investment plan
CPFL Renováveis	BBM / Promissory Notes (a)	62,000	62,000	61,833	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	11,000	11,000	10,794	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	14,000	14,000	13,737	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	1,000	1,000	981	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	44,000	44,000	44,000	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	2,752	2,752	2,700	Due with principal	Working capital
		1,254,887	347,437	342,811
Foreign currency
CPFL Brasil	Law 4.131 - Scotiabank	400,000	400,000	400,000	Semiannual	Working capital
RGE	Law 4.131 - Bank of Tokyo - Mitsubishi	169,260	169,260	169,260	Quarterly	Working capital
		569,260	569,260	569,260
		1,824,147	916,697	912,071

(a) the agreement has no restrictive covenants

Pre-payment

CPFL Paulista – In 2017, R$ 1,093,611 were settled in advance relating to borrowings from banks J.P.Morgan, Banco do Brasil, Banco Safra, HSBC and BNP Paribas, with original maturities from December 2017 to July 2018.

CPFL Piratininga – In 2017, R$ 68,952 were settled in advance relating to borrowings from Banco do Brasil with original maturities from July 2017 to July 2018.

RGE – In 2017, R$ 200,672 were settled in advance relating to borrowings from bank J.P.Morgan, with original maturities in February 2018.

RESTRICTIVE COVENANTS

(i) BNDES:

Borrowings from the BNDES restrict the subsidiaries CPFL Paulista, CPFL Piratininga, RGE and CPFL Telecom to: (i) not paying dividends and interest on capital totaling more than the minimum mandatory dividend laid down by law without after fulfillment of all contractual obligations; (ii) full compliance with the restrictive conditions established in the agreement; and (iii) maintaining certain financial ratios within pre-established parameters, calculated annually:

CPFL Paulista, CPFL Piratininga and RGE

Maintaining, by these subsidiaries, the following ratios:

·Net indebtedness divided by EBITDA – maximum of 3.5;

·Net indebtedness divided by the sum of net indebtedness and Equity – maximum of 0.90.

For debts to BNDES related to FINEM of these subsidiaries, in 2017 their agreements were amended with the inclusion of new financial covenants, in addition to those previously mentioned, which must be calculated annually in the consolidated financial statements of their parent companies:

(i) Maintenance, by CPFL Energia, of the following ratios:

·Net Debt to EBITDA ratio – maximum of 3.75;

·Equity / (Equity + Net Bank Debts) ratio greater than 0.28.

(iii) Maintenance, by State Grid Brazil Power (SGBP), of the following ratios:

· Equity to Total Assets ratio greater than 0.30 (disregarding the effects of IFRIC 12).

CPFL Renováveis (calculated in indirect subsidiary CPFL Renováveis and its subsidiaries, except when mentioned in each specific item):

FINEM I

·Maintaining the debt service coverage ratio (cash balance for the prior year + cash generation for the current year) / debt service charge for the current year at 1.2.

·Own capitalization ratio of 25% or more.

As of December 31, 2016, the debt coverage ratio (ICSD) had not been complied regarding the second half of 2016, and the total amount of the debts, R$ 87,376, was classified in current liabilities, with no declaration of early maturity of the debt due. After December 31, 2016, the Companies obtained a waiver from BNDES to determine the debt coverage ratio for the second semester of 2016, due this the amount was transfer to noncurrent liabilities in January 2017. Failure to comply with the covenant also did not result in early maturity of other debts with specific cross-default conditions.

In December 2017, the subsidiary obtained from BNDES the non-declaration of early maturity of the debt for non-compliance with the DSCR in the consolidated financial statements of PCH Holding.

FINEM II and FINEM XVIII

·Restrictions on the payments of dividends if a debt service coverage ratio of 1.0 or more and a general indebtedness ratio of 0.8 or less are not achieved.

FINEM III

·Maintaining Equity/(Equity + Net Bank Debt) ratio of more than 0.28, determined in the Company's annual consolidated financial statements;

·Maintaining a Net Bank Debt/EBITDA ratio of 3.75 or less, determined in the Company's annual consolidated financial statements.

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

FINEM V

·Maintaining the debt service coverage ratio at 1.2;

·Maintaining the own capitalization ratio at 30% or more.

FINEM VI

·Maintenance of DSCR equal to or greater than 1.2 times.

·Maintenance of Company Capitalization Ratio equal to or greater than 25%.

·Maintenance of Equity/(Equity + Net Bank Debts) ratio greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Net Bank Debt to EBITDA ratio less than or equal to 3.75 calculated in the Company’s annual consolidated financial statements.

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

FINEM VII, FINEM X and FINEM XXIII

·Maintaining the annual debt service coverage ratio at 1.2;

·Distribution of dividends limited to the Total Liabilities/ ex-Dividend Equity ratio of less than 2.33.

FINEM IX, FINEM XIII and FINEM XXV

·Maintaining the Debt Service Coverage Ratio at 1.3 or more.

·Maintenance of Equity/(Equity + Net Bank Debts) greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Net Bank Debt to EBITDA ratio less than or equal to 3.75 calculated in the Company’s annual consolidated financial statements.

·Maintenance of Equity/Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

FINEM XXVI

·Maintaining the Debt Service Coverage Ratio of the SPEs at 1.3 or more during the effective period of the agreement;

·Maintaining the consolidated Debt Service Coverage Ratio at 1.3, or more, determined in the annual consolidated financial statements of the subsidiary Turbina 16.

·If the DSCR is calculated at an amount equal to or greater than 1.3, the beneficiaries will be waived from the obligation to maintain the DSCR of the beneficiaries.

·Maintenance of Equity/(Equity + Net Bank Debts) greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Net Bank Debt to EBITDA ratio less than or equal to 3.75 calculated in the Company’s annual consolidated financial statements.

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

In December 2017, the subsidiary obtained from BNDES the non-declaration of early maturity of the debt in the event of non-compliance with the DSCR in the consolidated financial statements of Turbina 16.

FINEM XI, FINEM XXIV, FINEM XV and FINEM XVI

·Maintaining a Net Bank Debt/EBITDA ratio of 3.75 or less, determined in the Company's annual consolidated financial statements.

·Maintenance of Equity/(Equity + Net Bank Debts) ratio greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

FINEM XII

·Maintaining the Debt Service Coverage Ratio of the indirect subsidiaries Campo dos Ventos II Energias Renováveis S.A., SPE Macacos Energia S.A., SPE Costa Branca Energia S.A., SPE Juremas Energia S.A. and SPE Pedra Preta Energia S.A. at 1.3 or more after amortization starts;

·Maintaining the Consolidated Debt Service Coverage Ratio at 1.3 or more, determined in the consolidated financial statements of Eólica Holding S.A., after amortization starts.

·Maintenance of Equity/(Equity + Net Bank Debts) greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

FINEM XVII

·Maintaining the annual debt service coverage ratio at 1.2;

·Maintaining the annual consolidated debt service coverage ratio at 1.3 or more, determined in the consolidated financial statements of Desa Eólicas.

·If the DSCR is calculated at an amount equal to or greater than 1.3, the beneficiaries will be waived from the obligation to maintain the DSCR.

FINEM XIX and FINEM XX

·Maintenance of Debt Service Coverage Ratio of 1.2;

·Maintenance of Net Debt/EBITDA ratio of 4.6 in 2016 and 3.75 in 2017 and thereafter, determined in the consolidated financial statements of CPFL Renováveis;

·Maintenance of an Equity/(Equity + Net Debt) ratio of 0.41 or more from 2014 to 2016 and 0.45 in 2017 and thereafter, determined in the consolidated financial statements of CPFL Renováveis;

·Maintenance of Equity/(Equity + Net Bank Debts) ratio greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Net Bank Debt to EBITDA ratio less than or equal to 3.75 calculated in the Company’s annual consolidated financial statements.

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

In December 2016, the subsidiary obtained a waiver from BNDES for non-compliance with the Net Debt to EBITDA ratio without declaration of early maturity of the debt for the year ended December 31, 2016.

In December 2017, the subsidiary obtained from BNDES the non-declaration of the early maturity in the event of non-compliance with the DSCR in the consolidated financial statements of Bio Alvorada and authorization for non-compliance with the Net Debt to EBITDA ratio and Equity/(Equity + Net Debt) ratio.

FINEM XXI e FINEM XXII

·Maintenance of DSCR greater than or equal to 1.2.

·Maintenance of Net Debt to EBITDA ratio less than or equal to 4.6 in 2016 and 3.75 from 2017 on, calculated in the consolidated financial statements of CPFL Renováveis;

·Maintenance of Equity / (Equity + Net Debts) ratio greater than or equal to 0.41 from 2013 to 2016 and 0.45 from 2017 on, calculated in the consolidated financial statements of CPFL Renováveis;

·Maintenance of Equity/(Equity + Net Bank Debts) ratio greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Net Bank Debt to EBITDA ratio less than or equal to 3.75 calculated in the Company’s annual consolidated financial statements.

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

In December 2017, the Company obtained a waiver from BNDES for non-compliance with the Net Debt to EBITDA ratio without declaration of early maturity of the debt for the years ended December 31, 2016 and 2017.

FINEM XXVII

·Maintenance of Debt Service Coverage Ratio of 1.2 or more;

·Maintenance of an Equity / Asset ratio of 39.5% or more.

·Maintenance of Equity/(Equity + Net Bank Debts) ratio greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Net Bank Debt to EBITDA ratio less than or equal to 3.75 calculated in the Company’s annual consolidated financial statements.

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

In December 2017, the subsidiary obtained from BNDES the non-declaration of early maturity of the debt in the event of non-compliance with the DSCR in the consolidated financial statements of Mata Velha.

FINEM XXVIII

·Maintenance of DSCR greater than or equal to 1.2.

·Maintenance of Net Debt to EBITDA ratio less than or equal to 4.6 in 2016 and 3.75 from 2017 on, calculated in the consolidated financial statements of CPFL Renováveis;

·Maintenance of Equity / (Equity + Net Debts) ratio greater than or equal to 0.41 from 2013 to 2016 and 0.45 from 2017 on, calculated in the consolidated financial statements of CPFL Renováveis;

·Maintenance of Equity/(Equity + Net Bank Debts) ratio greater than 0.28 calculated in the Company’s annual consolidated financial statements;

·Maintenance of Net Bank Debt to EBITDA ratio less than or equal to 3.75 calculated in the Company’s annual consolidated financial statements.

·Maintenance of Equity to Total Assets ratio greater than 0.3 calculated annually based on the consolidated financial statements of State Grid Brazil Power.

In December 2017, the subsidiary obtained from BNDES the non-declaration of the early maturity of the debt in the event of non-compliance with the DSCR in the consolidated financial statements of Bio Coopcana and Bio Alvorada and authorization for non-compliance with the Net Debt to EBITDA ratio and Equity/(Equity + Net Debt) ratio.

Bradesco

·Maintenance of Net Debt to EBITDA ratio less than 3.50 calculated semiannually based on the semiannual financial statements, consolidating the results of T-15 Energia S.A. with those of the SPEs, in the case of PCH Participações S.A. there is consolidation proportional to T-15’s interest in PCH Participações.

NIB

·Maintaining the half-yearly debt service coverage ratio at 1.3;

·Maintaining an indebtedness ratio of 70% or less;

·Maintaining a financing Coverage Ratio of 1.7 or more.

ii) Foreign currency borrowings - Bank of America Merrill Lynch, J.P. Morgan, Citibank, Scotiabank, Bank of Tokyo-Mitsubishi, Santander, Sumitomo, Mizuho, HSBC, BNP Paribas and Syndicated transaction (Law 4,131)

The foreign currency borrowings taken under Law 4,131 are subject to certain restrictive covenants, and include clauses that require the Company to maintain certain financial ratios within pre-established parameters, calculated semiannually.

The ratios required are as follows: (i) Net indebtedness divided by EBITDA – maximum of 3.75 and (ii) EBITDA divided by Finance Income (Costs) – minimum of 2.25.

For purposes of determining covenants, the definition of EBITDA for the Company takes into consideration mainly the proportional consolidation of direct and indirect subsidiaries, associates and joint ventures based on the Company’s interest in those companies (for EBITDA and assets and liabilities in the context of net indebtedness).

Various borrowings of the direct and indirect subsidiaries were subject to early maturity in the event of changes in the Company’s shareholding structure, except if at least one of the following shareholders, Camargo Corrêa and Previ, remained directly or indirectly in the Company’s control block. In view of the change of the Company’s shareholding control in January 2017, the Company negotiated previously with the Group’s creditors that they would not declare the early maturity of such borrowings, which started including State Grid International Development Limited or any entity directly or indirectly controlled by State Grid Corporation of China as exception for not declaring the early maturity of the debt.

Furthermore, failure to comply with the obligations or restrictions mentioned may result in default in relation to other contractual obligations (cross default), depending on each borrowing agreement.

The Group’s management monitors these ratios on a systematic and continuous basis to ensure that the conditions are complied with. In the opinion of the Group’s management, all covenants and financial and non-financial clauses are properly complied, except as mentioned previously in relation to the indirectly-controlled entity CPFL Renováveis, at December 31, 2017.

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(17) DEBENTURES

12 Months Ended

Dec. 31, 2017

Debentures Abstract

DEBENTURES

	December 31, 2016	Debentures issued	Repayments of principal	Interests and monetary adjustment	Exchange rates	December 31, 2017
Debentures	9,067,520	2,486,000	(2,231,451)	913,313	(981,986)	9,253,396
Borrowing costs	(67,575)	(33,371)	-	24,076	-	(76,870)
Total	8,999,945	2,452,629	(2,231,451)	937,389	(981,986)	9,176,526

		December 31, 2017				December 31, 2016
	Issue	Current and noncurrent interest	Current	Noncurrent	Total	Current and noncurrent interest	Current	Noncurrent	Total
CPFL Paulista
6th Issue	Single series	-	-	-	-	47,079	198,000	462,000	707,079
7th Issue	Single series	17,134	126,250	378,750	522,134	28,913	-	505,000	533,913
8th Issue	1st series	1,669	-	215,310	216,980	-	-	-	-
8th Issue	2nd series	2,925	-	358,224	361,149	-	-	-	-
8th Issue	3rd series	1,161	-	131,397	132,558	-	-	-	-
		22,890	126,250	1,083,681	1,232,821	75,992	198,000	967,000	1,240,992
CPFL Piratininga
6th Issue	Single series	1,950	-	44,000	45,950	7,846	33,000	77,000	117,846
7th Issue	Single series	7,973	58,750	176,250	242,973	13,455	-	235,000	248,455
8th Issue	2nd series	7,669	-	246,000	253,669	-	-	-	-
8th Issue	1st series	1,174	-	61,125	62,299	-	-	-	-
		18,766	58,750	527,375	604,891	21,301	33,000	312,000	366,301
RGE
6th Issue	Single series	8,864	-	200,000	208,864	35,666	150,000	350,000	535,666
7th Issue	Single series	5,768	42,500	127,500	175,768	9,733	-	170,000	179,733
8th Issue	2nd series	7,812	-	250,000	257,812	-	-	-	-
8th Issue	1st series	2,573	-	132,573	135,146	-	-	-	-
		25,017	42,500	710,073	777,590	45,399	150,000	520,000	715,399
Companhia Luz e Força Santa Cruz
1st Issue	Single series	-	-	-	-	550	32,500	32,500	65,550
Companhia Jaguari de Energia (CPFL Santa Cruz)
1st Issue	Single series	135	32,500	-	32,635	-	-	-	-
RGE Sul
4th Issue	Single series	16,662	-	1,100,000	1,116,662	32,058	-	1,100,000	1,132,058
6th Issue	Single series	312	-	220,000	220,312	-	-	-	-
		16,974	-	1,320,000	1,336,974	32,058	-	1,100,000	1,132,058
CPFL Brasil
3rd Issue	Single series	6,059	-	400,000	406,059	11,657	-	400,000	411,657
CPFL Geração
5th Issue	Single series	3,366	546,000	-	549,366	12,969	546,000	546,000	1,104,969
6th Issue	Single series	13,671	153,318	306,682	473,671	23,228	-	460,000	483,228
7th Issue	Single series	8,978	-	635,000	643,978	16,379	-	635,000	651,379
8th Issue	Single series	3,401	-	87,905	91,306	3,369	-	85,520	88,889
9th Issue	Single series	550	-	51,672	52,221	524	-	50,278	50,802
		29,966	699,318	1,081,259	1,810,543	56,470	546,000	1,776,798	2,379,268
CPFL Energia
5th Issue	Single series	2,817	-	186,000	188,817	18,069	-	620,000	638,069
CPFL Renováveis
1st Issue - SIIF (*)	1st to 12th series	762	44,968	449,678	495,408	762	41,938	461,314	504,014
1st Issue - PCH Holding 2	Single series	260	8,701	123,391	132,352	644	8,700	132,091	141,435
1st Issue - Dobrevê	Single series	-	-	-	-	425	17,500	-	17,925
2nd Issue - Dobrevê	Single series	39,857	43,329	21,671	104,857	29,153	-	65,000	94,153
1st Issue - Pedra Cheirosa I	Single series	1,617	64,653	-	66,270	6,675	52,200	-	58,875
1st Issue - Pedra Cheirosa II	Single series	1,481	59,203	-	60,684	6,114	47,800	-	53,914
1st Issue - Boa Vista II	Single series	-	-	-	-	6,395	50,000	-	56,395
1st Issue - CPFL Renováveis	Single series	2,970	64,500	258,000	325,470	6,160	43,000	322,500	371,660
2nd Issue - CPFL Renováveis	Single series	5,531	60,000	210,000	275,531	11,486	30,000	270,000	311,486
3rd Issue - CPFL Renováveis	Single series	2,169	98,657	197,343	298,169	4,444	-	296,000	300,444
4th Issue - CPFL Renováveis	1st series	4,534	-	200,000	204,534	7,925	-	200,000	207,925
5th Issue - CPFL Renováveis	Single series	9,716	12,000	88,000	109,716	-	-	-	-
7th Issue - CPFL Renováveis	Single series	6,244	-	253,529	259,773	-	-	-	-
		75,141	456,011	1,801,612	2,332,764	80,183	291,138	1,746,905	2,118,226
CERAN
1st Issue	1st series	181	106,000	212,000	318,181	-	-	-	-
1st Issue	2nd series	121	-	212,000	212,121	-	-	-	-
		302	106,000	424,000	530,302	-	-	-	-
Borrowing costs (**)		(7,580)	(8,745)	(60,546)	(76,870)	(7,346)	(8,545)	(51,684)	(67,575)
		190,489	1,512,584	7,473,454	9,176,526	334,333	1,242,092	7,423,518	8,999,945
		190,487	1,512,584	7,473,454	9,176,526	334,334	1,242,093	7,423,519	8,999,946

	Issue	Quantity issued		Annual Remuneration	Annual effective rate	Amortization conditions	Collateral	Taxa
CPFL Paulista
6th Issue	Single series	660		CDI + 0.8%	CDI  + 0.87%	3 annual installments from July 2017	CPFL Energia guarantee	CDI
7th Issue	Single series	50,500		CDI + 0.83% (3)	CDI  + 0.89%	4 annual installments from February 2018	CPFL Energia guarantee	CDI
8th Issue	1st series	213,804		IPCA + 4.42%	IPCA + 4.42%	1 installment in September 2022	CPFL Energia guarantee	IPCA
8th Issue	2nd series	355,718		IPCA + 4.66%	IPCA + 4.66%	2 annual installments from September 2023	CPFL Energia guarantee	IPCA
8th Issue	3rd series	130,478		IPCA + 5.05%	IPCA + 5.05%	3 annual installments from September 2025	CPFL Energia guarantee	IPCA
CPFL Piratininga
6th Issue	Single series	110		CDI + 0.8%	CDI + 0.91%	3 annual installments from July 2017	CPFL Energia guarantee	CDI
7th Issue	Single series	23,500		CDI + 0.83% (2)	CDI + 0.89%	4 annual installments from February 2018	CPFL Energia guarantee	CDI
8th Issue	2nd series	246,000		109.5% of CDI	109.5% CDI	2 annual installments from February 2021	CPFL Energia guarantee	CDI
8th Issue	1st series	60,000		IPCA + 5.2901%	IPCA + 5.2901%	2 annual installments from February 2023	CPFL Energia guarantee	IPCA
RGE
6th Issue	Single series	500		CDI + 0.8%	CDI + 0.88%	3 annual installments from July 2017	CPFL Energia guarantee	CDI
7th Issue	Single series	17,000		CDI + 0.83% (3)	CDI + 0.88%	4 annual installments from February 2018	CPFL Energia guarantee	CDI
8th Issue	2nd series	250,000		111.25% of CDI	111.25% CDI	2 annual installments from February 2021	CPFL Energia guarantee	CDI
8th Issue	1st series	130,000		IPCA + 5.3473%	IPCA + 5.3473%	2 annual installments from February 2023	CPFL Energia guarantee	IPCA
Companhia Luz e Força Santa Cruz
1st Issue	Single series	650		CDI + 1.4%	CDI + 1.52%	2 annual instalments from June 2017	CPFL Energia guarantee	CDI
Companhia Jaguari de Energia (CPFL Santa Cruz)
1st Issue	Single series	650		CDI + 1.4%	CDI + 1.52%	2 annual instalments from June 2017	CPFL Energia guarantee	CDI
RGE Sul
4th Issue	Single series	110,000		114.5% of CDI	120.65% of CDI	2 annual installments from October 2019	CPFL Energia guarantee	CDI
6th Issue	Single series	520,000		CDI + 0.48%	CDI + 0.48%	1 installment in December 2020	CPFL Energia guarantee	CDI
CPFL Brasil
3rd Issue	Single series	40,000		114.5% of CDI	120.04% of CDI	2 annual installments from October 2019	CPFL Energia guarantee	CDI
CPFL Geração
5th Issue	Single series	10,920		CDI + 1.4%	CDI + 1.48%	2 annual instalments from June 2017	CPFL Energia guarantee	CDI
6th Issue	Single series	46,000		CDI + 0.75% (1)	CDI + 0.75%	3 annual instalments from August 2018	CPFL Energia guarantee	CDI
7th Issue	Single series	63,500		CDI + 1.06%	CDI + 1.11%	1 installment in April 2019	CPFL Energia guarantee	CDI
8th Issue	Single series	1		IPCA + 5.86% (1)	103.33% CDI	1 installment in April 2019	CPFL Energia guarantee	IPCA
9th Issue	Single series	50,000		IPCA+ 5.4764%	101.74% of CDI	1 installment in October 2021	CPFL Energia guarantee	IPCA
CPFL Energia
5th Issue	Single series	62,500		114.5% of CDI	120.65% of CDI	2 annual installments from October 2019	No guarantee	CDI
CPFL Renováveis
1st Issue - SIIF	1st to 12th series	432,299,666		TJLP + 1%	TJLP + 1% + 0.6%	39 semiannual installments from 2009	Liens	TJLP
1st Issue - PCH Holding 2	Single series	1,581		CDI + 1.6%	CDI + 1.8%	9 annual installments from June 2015	CPFL Renováveis guarantee	CDI
1st Issue - Dobrevê	Single series	20		CDI + 1.75%	CDI + 1.75%	3 semiannual installments from May 2016	Unsecured	CDI
2nd Issue - Dobrevê	Single series	65		CDI + 1.34%	CDI + 1.34%	3 semiannual installments from April 2018	Unsecured	CDI
1st Issue - Pedra Cheirosa I	Single series	5,220		CDI + 2.85%	CDI + 2.85%	1 installment in March 2018	CPFL Renováveis guarantee	CDI
1st Issue - Pedra Cheirosa II	Single series	4,780		CDI + 2.85%	CDI + 2.85%	1 installment in March 2018	CPFL Renováveis guarantee	CDI
1st Issue - Boa Vista II	Single series	5,000		CDI + 2.85%	CDI + 2.85%	1 installment in September 2017	CPFL Renováveis guarantee	CDI
1st Issue - CPFL Renováveis	Single series	43,000		CDI + 1.7%	CDI + 2.6%	9 annual installments from May 2015	Assignment of dividends of BVP and PCH Holding	CDI
2nd Issue - CPFL Renováveis	Single series	300,000		114.0% of CDI	129.39% CDI	5 annual instalments from June 2017	Unsecured	CDI
3rd Issue - CPFL Renováveis	Single series	29,600		117.25% of CDI	120.64% CDI	3 semiannual installments from April 2018	Unsecured	CDI
4th Issue - CPFL Renováveis	1st series	20,000		126% CDI	134.22% CDI	3 annual installments from September 2019	CPFL Energia guarantee	CDI
5th Issue - CPFL Renováveis	Single series	100,000,000		129.5% of CDI	144.46% CDI	Semiannual installments from June 2018	Assignment of 60% of quotas and credit rights of PPA contracts of Ludesa, and Dobrevê guarantee	CDI
7th Issue - CPFL Renováveis	Single series	250,000		IPCA + 5.62%	IPCA + 6.14%	Bullet	CPFL Energia guarantee	IPCA
CERAN
1st Issue	1st series	318,000		107.75% of CDI	109.82% CDI	3 annual installments from December 2018	No guarantee	CDI
1st Issue	2nd series	212,000		107.75% of CDI	109.82% CDI	2 annual installments from December 2021	No guarantee	CDI
The Company and its subsidiaries hold swaps that convert the prefixed component of interest on the operation to interest rate variation in reais, corresponding to:
(1) 100.15% to 106.9% of CDI	(2) 107% to 107.9% of CDI		(3) 108% to 108.1% of CDI
(*) These debentures can be converted into shares and, therefore, are considered in the calculation of the dilutive effect for earnings per share (note 24)
(**) In accordance with IAS 39, this refers to borrowings costs attributable to issuance of the respective debt instruments.

The maturities of the debentures recognized in noncurrent liabilities are scheduled as follows:

2019	2,549,412
2020	1,907,240
2021	1,061,702
2022	975,082
2023	423,730
2024 to 2028	556,288
Total	7,473,454

Main debentures issuances during the year

			R$ thousand
Company	Issue	Quantity issued	Released in 2017	Released net of issuance costs	Interest	Utilization
CPFL Piratininga	8th Issue	306,000	306,000	303,437	Semiannual	Subsidiary's investment plan, debt profile and working capital improvement
RGE	8th Issue	380,000	380,000	376,605	Semiannual	Subsidiary's investment plan, debt profile and working capital improvement
CPFL Paulista	8th Issue	700,000	700,000	685,463	Semiannual	Subsidiary's investment plan, debt profile and working capital improvement
RGE Sul	6th Issue	520,000	220,000	219,887	Semiannual	Subsidiary's investment plan, debt profile and working capital improvement
CPFL Renováveis - parent company (a)	5th Issue	100,000,000	100,000	97,072	Semiannual	Subsidiary's investment plan
CPFL Renováveis - parent company (a)	7th Issue	250,000	250,000	243,472	Semiannual	Subsidiary's investment plan
CERAN	1st Issue	530,000	530,000	527,708	Semiannual	Transfer of resources to shareholders
			2,486,000	2,453,644

(a) There are no financial covenants.

Pre-payment

6th issue - CPFL Paulista, CPFL Piratininga and RGE – At 2017, R$ 1,060,538 were paid of the 6th issue of debentures of the subsidiaries CPFL Paulista (R$ 681,279), CPFL Piratininga (R$ 67,610) and RGE (R$ 311,649), whose due date were July 2017 to July 2019.

5th issue of debentures - CPFL Energia – At 2017, R$ 460,194 of the Company’s 5th issue of debentures, with original maturities in October 2019 and 2020, were settled.

RESTRICTIVE COVENANTS

The debentures are subject to certain restrictive covenants, which include clauses that require the Company and its subsidiaries to maintain certain financial ratios within pre-established parameters. Moreover, these agreements contain restrictive non-financial covenants, which are complied with as per the last measurement period.

CPFL Energia, CPFL Paulista, CPFL Piratininga, RGE, RGE Sul, CPFL Geração, CPFL Brasil, Companhia Jaguari de Energia (“CPFL Santa Cruz”)

Maintaining, by the Company, of the following ratios:

·Net indebtedness divided by EBITDA – maximum of 3.75;

·EBITDA divided by Finance Income (Costs) - minimum of 2.25;

For purposes of determination of covenants, the definition of EBITDA, in the Company, takes into consideration the consolidation of subsidiaries, associates and joint ventures based on the Company’s interest in those companies (for EBITDA and assets and liabilities).

CPFL Renováveis

The issues of debentures for the year ended December 31, 2017 contain clauses that require the subsidiary CPFL Renováveis to maintain the following financial ratios:

- 1^st issue of CPFL Renováveis

·Operating debt service coverage ratio - minimum of 1.00;

·Debt service coverage ratio - minimum of 1.05;

·Net indebtedness divided by EBITDA - maximum of 5.4 in 2016, 4.6 in 2017, 4.0 in 2018 and 2019 and 3.75 from 2020;

·EBITDA divided by Net finance costs - minimum of 1.75.

As at December 31, 2017, the subsidiary obtained approval from debenture holders for not comply with the following ratios:

(i) Operating DSCR relating to the June 2017 calculation, through the General Meeting of Debenture Holders held on June 28, 2017;

(ii) Operating DSCR relating to the December 2017 calculation, through the General Meeting of Debenture Holders held on June 28, 2017;

- 2^nd and 3^rd issue of CPFL Renováveis

·Net indebtedness divided by EBITDA - maximum of 5.6 in 2015, 5.4 in 2016, 4.6 in 2017, 4.0 in 2018 and 2019 and 3.75 from 2020.

- 4^th issue of CPFL Renováveis

·Maintaining net indebtedness divided by EBITDA - maximum of 5.4 in 2016, 4.6 in 2017, 4.0 from 2018.

7ª Emissão – CPFL Renováveis

·Maintaining net indebtedness divided by EBITDA - maximum of 3.75

·Net indebtedness divided by EBITDA - maximum of 2.25

- 1^st issue of the indirect subsidiary PCH Holding 2

·Maintaining the Debt Service Coverage ratio of the subsidiary Santa Luzia at 1.2 or more from September 2014.

·Net indebtedness divided by EBITDA - maximum of 5.4 in 2016, 4.6 in 2017, 4.0 in 2018 and 2019 and 3.75 from 2020.

- 2^nd issue of Dobrevê Energia S/A (DESA)

·Maintaining a net debt/dividend ratio less than or equal to 4.0 in 2016, 3.5 in 2017 and 3.5 in 2018.

CERAN

· Net Debt to EBITDA ratio less than or equal to 3.0, calculated semiannually.

Various borrowings of the direct and indirect subsidiaries and joint ventures were subject to early maturity in the event of changes in the Company’s shareholding structure, except if at least one of the following shareholders, Camargo Corrêa and Previ, remained directly or indirectly in the Company’s control block.

In view of the change of the Company’s shareholding control in January 2017, the Company negotiated previously with the Group’s creditors that they would not declare the early maturity of such debentures, which started including State Grid International Development Limited or any entity directly or indirectly controlled by State Grid Corporation of China as exception for not declaring the early maturity of the debt.

Failure to comply with the restrictions mentioned may result in default in relation to other contractual obligations (cross default), depending on each agreement.

The Group’s management monitors these ratios on a systematic and continuous basis to ensure that the conditions are complied with. In the opinion of the Group’s management, all covenants and clauses are properly complied at December 31, 2017.

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(18) PRIVATE PENSION PLAN

12 Months Ended

Dec. 31, 2017

Private Pension Plan

PRIVATE PENSION PLAN

The subsidiaries sponsor supplementary retirement and pension plans for their employees. The main characteristics of these plans are as follows:

18.1 – Characteristics

CPFL Paulista

The plan currently in force for the employees of the subsidiary CPFL Paulista through Fundação CESP is a Mixed Benefit Plan, with the following characteristics:

i. Defined Benefit Plan (“BD”) – in force until October 31, 1997 – a defined benefit plan, which grants a Proportional Supplementary Defined Benefit (“BSPS”), in the form of a lifetime income convertible into a pension, to participants enrolled prior to October 31, 1997, the amount being defined in proportion to the accumulated past service time up to that date, based on compliance with the regulatory requirements for granting. The total responsibility for coverage of actuarial deficits of this plan falls to the subsidiary.

ii. Mixed model, as from November 1, 1997, which covers:

·benefits for risk (disability and death), under a defined benefit plan, in which the subsidiary assumes responsibility for Plan’s actuarial deficit, and

·scheduled retirement, under a variable contribution plan, consisting of a benefit plan, which is a defined contribution plan up to the granting of the income, and does not generate any actuarial liability for the subsidiary CPFL Paulista. The benefit plan only becomes a defined benefit plan, consequently generating actuarial responsibility for the subsidiary, after the granting of a lifetime income, convertible or not into a pension.

Additionally, the subsidiary’s Managers may opt for a Free Benefit Generator Plan – “PGBL” (defined contribution), operated by either Banco do Brasil or Bradesco.

CPFL Piratininga

As a result of the spin-off of Bandeirante Energia S.A. (subsidiary’s predecessor), the subsidiary CPFL Piratininga assumed the responsibility for the actuarial liabilities of that company’s employees retired and terminated until the date of spin-off, as well as for the obligations relating to the active employees transferred to CPFL Piratininga.

On April 2, 1998, the Secretariat of Pension Plans – “SPC” approved the restructuring of the retirement plan previously maintained by Bandeirante, creating a "Proportional Supplementary Defined Benefit Plan – BSPS”, and a "Mixed Benefit Plan", with the following characteristics:

i. Defined Benefit Plan (“BD”) - in force until March 31, 1998 – a defined benefit plan, which grants a Proportional Supplementary Defined Benefit (BSPS), in the form of a lifetime income convertible into a pension to participants enrolled until March 31, 1998, in an amount calculated in proportion to the accumulated past service time up to that date, based on compliance with the regulatory requirements for granting. In the event of death while working or the onset of a disability, the benefits incorporate the entire past service time. CPFL Piratininga has full responsibility for covering the actuarial deficits of this Plan.

ii. Defined Benefit Plan - in force after March 31, 1998 – defined-benefit type plan, which grants a lifetime income convertible into a pension based on the past service time accumulated after March 31, 1998, based on 70% of the average actual monthly salary for the last 36 months of active service. In the event of death while working or the onset of a disability, the benefits incorporate the entire past service time. The responsibility for covering the actuarial deficits of this Plan is equally divided between CPFL Piratininga and the participants.

iii. Variable Contribution Plan – implemented together with the Defined Benefit plan effective after March 31, 1998. This is a defined contribution type pension plan up to the granting of the income, and generates no actuarial liability for CPFL Piratininga. The pension plan only becomes a Defined Benefit type plan after the granting of the lifetime income, convertible (or not) into a pension, and accordingly starts to generate actuarial liabilities for the subsidiary.

Additionally, the subsidiary’s Managers may opt for a Free Benefit Generator Plan – PGBL (defined contribution), operated by either Banco do Brasil or Bradesco.

RGE

A defined benefit type plan, with a benefit level equal to 100% of the adjusted average of the most recent salaries, less the presumed Social Security benefit, contribution with a Segregated Net Asset managed by Fundação CEEE. Only those whose employment contracts were transferred from CEEE to RGE are entitled to this benefit. A defined contribution private pension plan was set up in January 2006 with Bradesco Vida e Previdência for employees hired from 1997.

RGE Sul

Supplementary pension plans for its employees, former employees and related beneficiaries, managed by CEEE. The Single Plan is of the “defined benefit” type and is closed to new participants since February 2011. The Company’s contribution equates the contribution of the benefitted employees, in the proportion of one for one, including regarding the Fundação’s administrative costing plan. Currently the Itauprev plan is in effect, structured in the modality of defined contribution.

Companhia Jaguari de Energia (“CPFL Santa Cruz”)

Until December 31, 2017, the subsidiaries Companhia Leste Paulista de Energia, Companhia Jaguari de Energia, Companhia Sul Paulista de Energia and Companhia Luz e Força de Mococa  had a private pension plan named CMSPREV, managed by IHPREV Fundo de Pensão, and subsidiary Companhia Luz e Força Santa Cruz had a benefits plan managed by BB Previdência - Fundo de Pensão from Banco do Brasil, both majority structured as a defined contribution plan.

After December 31, 2017, with the grouping event mentioned in note 14.4.2, the company’s official plan is the CMSPREV, managed by IHPREV Fundo de Pensão. The same plan was maintained for employees that had the benefits plan managed by BB Previdência - Fundo de Pensão from Banco do Brasil.

CPFL Geração

The employees of the subsidiary CPFL Geração participate in the same pension plan as CPFL Paulista.

In addition, managers may opt for a Free Benefit Generator Plan – PGBL (defined contribution), operated by either Banco do Brasil or Bradesco.

18.2 – Changes in the defined benefit plans

	December 31, 2017
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Present value of actuarial obligations	4,615,061	1,247,462	110,801	365,924	524,293	6,863,541
Fair value of plan's assets	(3,925,061)	(1,105,738)	(94,378)	(387,322)	(446,670)	(5,959,170)
Present value of net obligations (fair value of assets)	690,000	141,724	16,424	(21,399)	77,623	904,369
Effect of asset ceiling	-	-	-	21,399	-	21,399
Net actuarial liability recognized in the statement of financial position	690,000	141,724	16,424	-	77,623	925,768
	December 31, 2016
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Present value of actuarial obligations	4,524,008	1,202,596	108,486	352,879	480,081	6,668,050
Fair value of plan's assets	(3,723,563)	(1,062,638)	(89,533)	(347,906)	(405,251)	(5,628,892)
Net actuarial liability recognized in the statement of financial position	800,445	139,958	18,953	4,972	74,830	1,039,158
	December 31, 2015
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Present value of actuarial obligations	3,793,259	961,329	90,609	278,985	-	5,124,182
Fair value of plan's assets	(3,355,589)	(951,021)	(80,332)	(287,202)	-	(4,674,144)
Present value of net obligations (fair value of assets)	437,670	10,308	10,277	(8,217)	-	450,038
Effect of asset ceiling	-	-	-	8,217	-	8,217
Net actuarial liability recognized in the statement of financial position	437,670	10,308	10,277	-	-	458,255

The changes in the present value of the actuarial obligations and the fair value of the plan’s assets are as follows:

	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Present value of actuarial obligations at December 31, 2014	3,820,563	986,972	88,621	279,283	-	5,175,439
Gross current service cost	1,183	3,733	160	(131)	-	4,945
Interest on actuarial obligations	425,465	110,425	9,944	31,490	-	577,324
Participants' contributions transferred during the year	12	1,842	-	611	-	2,465
Actuarial loss: effect of changes in demographic assumptions	(226)	(614)	(12)	(6)	-	(858)
Actuarial loss: effect of changes in financial assumptions	(98,399)	(70,590)	(400)	(11,884)	-	(181,273)
Benefits paid during the year	(355,339)	(70,439)	(7,704)	(20,378)	-	(453,860)
Present value of actuarial obligations at December 31, 2015	3,793,259	961,329	90,609	278,985	-	5,124,182
Business combination	-	-	-	-	474,710	474,710
Gross current service cost	828	3,242	76	59	365	4,570
Interest on actuarial obligations	467,872	121,158	11,184	35,211	8,469	643,894
Participants' contributions transferred during the year	59	2,020	-	319	165	2,563
Actuarial loss: effect of changes in demographic assumptions	-	-	-	3,602	-	3,602
Actuarial loss: effect of changes in financial assumptions	619,805	193,653	14,911	57,795	3,613	889,773
Benefits paid during the year	(357,813)	(78,805)	(8,292)	(23,090)	(7,241)	(475,241)
Present value of actuarial obligations at December 31, 2016	4,524,008	1,202,596	108,486	352,879	480,081	6,668,050
Gross current service cost	707	3,153	73	270	2,153	6,356
Interest on actuarial obligations	476,613	127,561	11,431	37,395	50,927	703,927
Participants' contributions transferred during the year	37	2,044	-	302	990	3,373
Actuarial loss: effect of changes in demographic assumptions	225	328	14	326	16,490	17,383
Actuarial loss: effect of changes in financial assumptions	(6,993)	(3,586)	(372)	(45)	8,153	(2,843)
Benefits paid during the year	(379,536)	(84,634)	(8,831)	(25,203)	(34,501)	(532,705)
Present value of actuarial obligations at December 31, 2017	4,615,061	1,247,462	110,801	365,924	524,293	6,863,541

	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Fair value of actuarial assets at December 31, 2014	(3,315,422)	(913,589)	(85,360)	(273,019)	-	(4,587,390)
Expected return during the year	(375,527)	(105,413)	(9,691)	(31,686)	-	(522,317)
Participants' contributions transferred during the year	(12)	(1,842)	-	(611)	-	(2,465)
Sponsors' contributions	(81,111)	(22,936)	(1,687)	(7,593)	-	(113,327)
Actuarial loss (gain): return on assets	61,144	22,320	8,702	5,329	-	97,495
Benefits paid during the year	355,339	70,439	7,704	20,378	-	453,860
Fair value of actuarial assets at December 31, 2015	(3,355,589)	(951,021)	(80,332)	(287,202)	-	(4,674,144)
Business combination	-	-	-	-	(415,621)	(415,621)
Expected return during the year	(404,183)	(115,607)	(9,582)	(35,632)	(7,470)	(572,474)
Participants' contributions transferred during the year	(59)	(2,020)	-	(319)	(165)	(2,563)
Sponsors' contributions	(48,263)	(13,405)	(843)	(9,441)	(1,437)	(73,389)
Actuarial loss (gain): return on assets	(273,282)	(59,390)	(7,068)	(38,403)	12,201	(365,942)
Benefits paid during the year	357,813	78,805	8,292	23,090	7,241	475,241
Fair value of actuarial assets at December 31, 2016	(3,723,563)	(1,062,638)	(89,533)	(347,906)	(405,251)	(5,628,892)
Expected return during the year	(392,819)	(113,470)	(9,437)	(37,412)	(43,258)	(596,396)
Participants' contributions transferred during the year	(37)	(2,044)	-	(302)	(990)	(3,373)
Sponsors' contributions	(50,308)	(17,296)	(753)	(7,296)	(6,169)	(81,822)
Actuarial loss (gain): return on assets	(137,870)	5,076	(3,486)	(19,610)	(25,503)	(181,393)
Benefits paid during the year	379,536	84,634	8,831	25,203	34,501	532,705
Fair value of actuarial assets at December 31, 2017	(3,925,061)	(1,105,738)	(94,378)	(387,322)	(446,670)	(5,959,170)

18.3 Changes in the recognized assets and liabilities

The changes in net liability are as follows:

	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Net actuarial liability at December 31, 2014	505,140	73,383	3,261	6,264	-	588,048
Expenses (income) recognized in the statement of profit or loss	51,121	8,745	413	(95)	-	60,184
Sponsors' contributions transferred during the year	(81,111)	(22,936)	(1,687)	(7,593)	-	(113,327)
Actuarial loss (gain): effect of changes in demographic assumptions	(226)	(614)	(12)	(6)	-	(858)
Actuarial loss (gain): effect of changes in financial assumptions	(98,399)	(70,590)	(400)	(11,884)	-	(181,273)
Actuarial loss (gain): return on assets	61,144	22,320	8,702	5,329	-	97,495
Effect of asset ceiling	-	-	-	7,984	-	7,984
Net actuarial liability at December 31, 2015	437,670	10,308	10,277	-	-	458,255
Other contributions	16,149	526	63	127	-	16,865
Total liability	453,819	10,834	10,340	127	-	475,120
Current	648	27	-	127	-	802
Noncurrent	453,171	10,806	10,340	-	-	474,318
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Net actuarial liability at December 31, 2015	437,670	10,308	10,277	-	-	458,255
Business combination	-	-	-	-	59,089	59,089
Expenses (income) recognized in the statement of profit or loss	64,514	8,791	1,677	158	1,364	76,505
Sponsors' contributions transferred during the year	(48,263)	(13,405)	(843)	(9,442)	(1,438)	(73,388)
Actuarial loss (gain): effect of changes in demographic assumptions	-	-	-	3,602	-	3,602
Actuarial loss (gain): effect of changes in financial assumptions	619,803	193,652	14,909	57,793	3,613	889,770
Actuarial loss (gain): return on assets	(273,282)	(59,390)	(7,068)	(38,403)	12,201	(365,942)
Effect of asset ceiling	-	-	-	(8,738)	-	(8,738)
Net actuarial liability at December 31, 2016	800,445	139,958	18,954	4,972	74,830	1,039,158
Other contributions	12,914	133	8	228	-	13,284
Total liability	813,359	140,091	18,962	5,200	74,830	1,052,442
Current	26,082	6,437	460	228	-	33,209
Noncurrent	787,276	133,653	18,502	4,972	74,830	1,019,233
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total liabilities
Net actuarial liability at December 31, 2016	800,445	139,958	18,954	4,972	74,830	1,039,158
Expenses (income) recognized in the statement of profit or loss	84,501	17,244	2,067	253	9,822	113,887
Sponsors' contributions transferred during the year	(50,308)	(17,296)	(753)	(7,296)	(6,169)	(81,822)
Actuarial loss (gain): effect of changes in demographic assumptions	225	328	14	326	16,490	17,383
Actuarial loss (gain): effect of changes in financial assumptions	(6,993)	(3,586)	(372)	(45)	8,153	(2,843)
Actuarial loss (gain): return on assets	(137,870)	5,076	(3,486)	(19,610)	(25,503)	(181,393)
Effect of asset ceiling	-	-	-	21,399	-	21,399
Net actuarial liability at December 31, 2017	690,000	141,724	16,424	-	77,623	925,768
Other contributions	14,436	637	158	160	-	15,391
Total liability	704,436	142,361	16,582	160	77,623	941,160
Current	45,606	14,015	986	160	33	60,801
Noncurrent	658,829	128,346	15,595	-	77,589	880,360

18.4 Expected contributions and benefits

The expected contributions to the plans for 2018 are shown below:

	2018
CPFL Paulista	86,703
CPFL Piratininga	28,792
CPFL Geração	1,826
RGE	7,495
RGE Sul	6,370
Total	131,186

The expected benefits to be paid by the plan administrators in the next 10 years are shown below:

	2018	2019	2020	2021	2022 to 2027	Total
CPFL Paulista	374,545	387,635	399,573	410,879	2,663,707	4,236,339
CPFL Piratininga	84,231	88,618	92,230	96,650	667,185	1,028,914
CPFL Geração	9,010	9,252	9,572	9,829	63,274	100,937
RGE	26,223	27,396	28,545	29,487	200,079	311,730
RGE Sul	34,547	36,367	38,047	39,680	274,712	423,353
Total	528,556	549,268	567,967	586,525	3,868,957	6,101,273

At December 31, 2017, the average duration of the defined benefit obligation was 9.2 years for CPFL Paulista, 10.8 years for CPFL Piratininga, 9.4 years for CPFL Geração, 10.1 years for RGE and 11.0 years for RGE Sul.

18.5 Recognition of private pension plan income and expense

The external actuarial estimate of the expenses (income) to be recognized in 2018 and the expense (income) recognized in 2017, 2016 and 2015 is as follows:

	2018 Estimated
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Service cost	835	4,365	78	175	2,790	8,243
Interest on actuarial obligations	421,083	114,628	10,109	33,552	48,218	627,590
Expected return on plan assets	(359,588)	(102,621)	(8,634)	(35,950)	(41,166)	(547,959)
Effect of asset ceiling	-	-	-	2,035	-	2,035
Total expense (income)	62,330	16,372	1,553	(188)	9,842	89,909
	2017 Actual
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Service cost	707	3,153	73	270	2,153	6,356
Interest on actuarial obligations	476,613	127,561	11,431	37,395	50,927	703,927
Expected return on plan assets	(392,819)	(113,470)	(9,437)	(37,412)	(43,258)	(596,396)
Total expense (income)	84,501	17,244	2,067	253	9,822	113,887
	2016 Actual
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul*	Total
Service cost	828	3,242	76	59	365	4,570
Interest on actuarial obligations	467,872	121,158	11,184	35,211	8,469	643,894
Expected return on plan assets	(404,184)	(115,608)	(9,582)	(35,632)	(7,470)	(572,476)
Effect of asset ceiling	-	-	-	520	-	520
Total expense (income)	64,514	8,791	1,677	158	1,364	76,505
(*) The expenses and income presented for RGE Sul are related to November and December 2016
	2015 Actual
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Service cost	1,183	3,733	160	(131)	-	4,945
Interest on actuarial obligations	425,465	110,425	9,944	31,490	-	577,324
Expected return on plan assets	(375,527)	(105,413)	(9,691)	(31,686)	-	(522,317)
Effect of asset ceiling	-	-	-	232	-	232
Total expense (income)	51,121	8,745	413	(95)	-	60,184

The main assumptions taken into consideration in the actuarial calculation at the end of the reporting period were as follows:

	CPFL Paulista, CPFL Geração and CPFL Piratininga			RGE			RGE Sul
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Nominal discount rate for actuarial liabilities:	9,51% p.a.	10,99% p.a.	12,67% p.a.	9,51% p.a.	10,99% p.a.	12,67% p.a.	9,51% p.a.	10,99% p.a.
Nominal Return Rate on Assets:	9,51% p.a.	10,99% p.a.	12,67% p.a.	9,51% p.a.	10,99% p.a.	12,67% p.a.	9,51% p.a.	10,99% p.a.
Estimated Rate of nominal salary increase:	6,08% p.a. **	7% p.a.	6,79% p.a.	6,13% p.a.	8,15% p.a.	6,79% p.a.	6,1% p.a.	7,29% p.a.
Estimated Rate of nominal benefits increase:	4% p.a.	5% p.a.	5% p.a.	4% p.a.	5% p.a.	5% p.a.	4% p.a.	5% p.a.
Estimated long-term inflation rate (basis for determining the nominal rates above)	4% p.a.	5% p.a.	5% p.a.	4% p.a.	5% p.a.	5% p.a.	4% p.a.	5% p.a.
General biometric mortality table:	AT-2000 (-10)	AT-2000 (-10)	AT-2000 (-10)	BR-EMS sb v.2015	BR-EMS sb v.2015	AT-2000 (-10)	BR-EMS sb v.2015	AT-2000
Biometric table for the onset of disability:	Low Light	Low Light	Low Light	Medium Light	Medium Light	Low Light	Medium Light	Medium Light
Expected turnover rate:	ExpR_2012	ExpR_2012*	ExpR_2012*	Null	Null	ExpR_2012*	Null	Null
Likelihood of reaching retirement age:	100% when a beneficiary of the plan first becomes eligible	100% when a beneficiary of the plan first becomes eligible	100% when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible
(*) FUNCESP experience, with aggravation of 40%
(**) Estimated rate of nominal salary increase for CPFL Piratininga was 6.39%

18.6 Plan assets

The following tables show the allocation (by asset segment) of the assets of the CPFL´s Group pension plans, at December 31, 2017 and 2016 managed by Fundação CESP and Fundação CEEE. The tables also show the distribution of the guarantee resources established as target for 2018, obtained in light of the macroeconomic scenario in December 2017.

Assets managed by the plans are as follows:

	Assets managed by Fundação CESP				Assets managed by Fundação CEEE
	CPFL Paulista and CPFL Geração		CPFL Piratininga		RGE		RGE Sul
	2017	2016	2017	2016	2017	2016	2017	2016
Fixed rate	77%	79%	80%	83%	79%	76%	78%	74%
Federal governament bonds	53%	60%	49%	56%	64%	61%	65%	60%
Corporate bonds (financial institutions)	4%	6%	7%	10%	9%	8%	8%	8%
Corporate bonds (non financial institutions)	1%	1%	1%	1%	3%	4%	3%	4%
Multimarket funds	2%	1%	2%	1%	2%	3%	1%	3%
Other fixed income investments	17%	12%	22%	15%	-	-	-	-
Variable income	15%	14%	14%	12%	18%	15%	18%	16%
CPFL Energia's shares	-	8%	-	6%	-	-	-	-
Investiment funds - shares	15%	6%	14%	7%	18%	15%	18%	16%
Structured investments	3%	1%	3%	1%	1%	8%	1%	8%
Equity funds	-	-	-	-	1%	7%	1%	7%
Real estate funds	-	-	-	-	1%	1%	1%	1%
Multimarket fund	3%	1%	3%	1%	-	-	-	-
Total quoted in an active market	94%	94%	97%	97%	98%	98%	97%	98%
Real estate	3%	3%	2%	2%	1%	1%	1%	1%
Transactions with participants	1%	1%	2%	2%	2%	1%	2%	2%
Other investments	1%	1%	-	-	-	-	-	-
Escrow deposits and others	1%	1%	-	-	-	-	-	-
Total not quoted in an active market	6%	6%	3%	3%	2%	2%	3%	2%

The plan assets do not hold any properties occupied or assets used by the Company. The fair value of the shares stated in line item "Shares of CPFL Energia" in the assets managed by Fundação CESP was R$417,058 at December 31, 2016.

	Target for 2018
	Fundação CESP (*)		Fundação CEEE (*)
	CPFL Paulista and CPFL Geração	CPFL Piratininga	RGE	RGE Sul
Fixed income investments	72.80%	75.41%	80.50%	80.00%
Variable income investments	18.67%	17.11%	16.00%	16.00%
Real estate	3.18%	1.46%	0.50%	0.50%
Transactions with participants	1.32%	1.61%	1.50%	2.00%
Structured investments	2.56%	2.70%	1.50%	1.50%
Investments abroad	1.47%	1.71%	0.00%	0.00%
Total	100.00%	100.00%	100.00%	100.00%

(*) Information not audited by the independent auditors

The allocation target for 2018 was based on the recommendations for allocation of assets made at the end of 2017 by Fundação CESP and Fundação CEEE, in their Investment Policy. This target may change at any time during 2018, in light of changes in the macroeconomic situation or in the return on assets, among other factors.

The asset management aims to maximize the return on investments, while seeking to minimize the risks of an actuarial deficit. Investments are therefore always made bearing in mind the liabilities that have to be honored. Fundação CESP and Fundação CEEE conduct studies of Asset Liability Management at least once a year, for a horizon longer than ten years. The ALM study also represents an important tool for the liquidity risk management of the pension plans since it considers the payment flow of benefits versus the assets considered liquid.

The basis for determining the assumptions of estimated general return on the assets is supported by ALM. The main assumptions are macroeconomic projections for calculating the anticipated long-term profitability, taking into account the current benefit plan portfolios. ALM processes the ideal average long-term allocation of the plans’ assets and the estimated long-term profitability is based on this allocation and on the assumptions of the assets’ profitability.

18.7 Sensitivity analysis

The significant actuarial assumptions for determining the defined benefit obligation are discount rate and mortality. The following sensitivity analyses were based on reasonably possible changes in the assumptions at the end of the reporting period, with the other assumptions remaining constant.

Furthermore, in the presentation of the sensitivity analysis, the present value of the defined benefit obligation was calculated using the projected unit credit method at the end of the reporting period, the same method used to calculate the defined benefit obligation recognized in the statement of financial position, according to IAS 19.

See below the effects on the defined benefit obligation if the discount rate were 0.25 percentage points lower (higher) and if life expectancy were to decrease (increase) in one year:

	Increase (Decrease)	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Nominal discount (p.a.)*	-0,25 p.p.	107,820	34,637	2,652	9,433	14,800	169,342
	+0,25 p.p.	(103,527)	(33,051)	(2,542)	(9,027)	(14,103)	(162,250)
General biometric mortality table**	+1 year	(101,296)	(21,786)	(2,334)	(6,452)	(9,244)	(141,112)
	-1 year	99,533	21,195	2,296	6,273	8,990	138,287
* The assumption considered in the actuarial report for the nominal discount rate was 9.51% p.a. for all companies. The projected rates are increased or decreased by 0.25 p.p. to 9.26% p.a. and 9.76% p.a..
** The assumption considered in the actuarial report for the mortality table was AT-2000 (-10) for CPFL Paulista, CPFL Piratininga and CPFL Geração; and BREMS sb v.2015 for RGE and RGE Sul. The projections were performed with 1 year of aggravation or softening on the respective mortality tables.

18.8 Investment risk of the private pension plan assets

The major part of the resources of the Company’s benefit plans is invested in the fixed income segment and, within this segment, the greater part of the funds is invested in federal government bonds, indexed to the IGP-M, IPCA and SELIC, which are the indexes for adjustment of the actuarial liabilities of the Company’s plans (defined benefit plans), representing the matching between assets and liabilities.

Management of the Company’s benefit plans is monitored by the Investment and Pension Plan Management Committee, which includes representatives of active and retired employees, as well as members appointed by the Company. Among the duties of the Committee are the analysis and approval of investment recommendations made by investment managers of Fundação CESP, which occurs at least quarterly.

In addition to controlling market risks by the social security methodology, as required by law, Fundação CESP and Fundação CEEE uses the following tools to control market risks in the fixed income and variable income segments: VaR, Tracking Risk, Tracking Error and Stress Test.

Fundação CESP's and Fundação CEEE Investment Policy imposes additional restrictions that, along those established by law, define the percentage of diversification for investments in assets issued or underwritten by the same legal entity.

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(19) REGULATORY CHARGES

12 Months Ended

Dec. 31, 2017

Regulatory Charges

REGULATORY CHARGES

	Dec 31, 2017	Dec 31, 2016
Fee for the use of water resources	1,256	1,385
Global reversal reserve - RGR	17,545	17,469
ANEEL inspection fee - TFSEE	2,061	2,044
Energy development account - CDE	262,213	309,117
Tariff flags and others	298,525	36,064
Total	581,600	366,078

Energy development account – CDE: refer to the (i) annual CDE quota for the year 2017 in the amount of R$138,135 (R$ 164,681 as at December 31, 2016); (ii) quota intended for the reimbursement of the CDE injection for the period from January 2013 to January 2014 in the amount of R$47,429 (R$ 44,622 in December 31, 2016); and (iii) quota intended for the reimbursement of the injection into the Regulated Contracting Environment (ACR account) for the period from February to December 2014, in the amount of R$76,649 (R$99,814 in December 31, 2016). The subsidiaries conducted matching of accounts between the amount of CDE payable and the Accounts Receivable – CDE (note 11) in 2017, in the amount of R$ 238,510.

Tariff flags and others: refer basically to the amount to be passed on to the Centralizing Account for Tariff Flag Resources (“CCRBT”), the related amount receivable was recognized through the issuance of electricity bills (note 25.4).

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(20) TAXES, FEES AND CONTRIBUTIONS

12 Months Ended

Dec. 31, 2017

Taxes Fees And Contributions

TAXES, FEES AND CONTRIBUTIONS

	Dec 31, 2017	Dec 31, 2016
Current
IRPJ (corporate income tax)	59,026	42,793
CSLL (social contribution on net income)	22,430	14,434
Income tax and social contribution	81,457	57,227
ICMS (State VAT)	403,492	416,096
PIS (tax on revenue)	32,486	28,759
COFINS (tax on revenue)	141,757	126,939
Others	51,111	52,522
Other taxes	628,846	624,316
Total current	710,303	681,544
Noncurrent
PIS (tax on revenue)	18,839	26,814

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(21) PROVISION FOR TAX, CIVIL AND LABOR RISKS AND ESCROW DEPOSITS

12 Months Ended

Dec. 31, 2017

Provision For Tax Civil And Labor Risks And Escrow Deposits

PROVISION FOR TAX, CIVIL AND LABOR RISKS AND ESCROW DEPOSITS

	December 31, 2017		December 31, 2016
	Provision for tax, civil and labor risks	Escrow Deposits	Provision for tax, civil and labor risks	Escrow Deposits
Labor	224,258	122,194	222,001	110,147
Civil	291,388	97,100	236,915	114,214
Tax
FINSOCIAL	33,473	95,903	32,372	90,951
Income Tax	150,020	382,884	142,790	150,439
Others	163,798	140,289	113,227	84,091
	347,291	619,077	288,389	325,481
Others	98,196	1,620	85,971	229
Total	961,134	839,990	833,276	550,072

The changes in the provision for tax, civil, labor and other risks are shown below:

	Dec 31, 2016	Additions	Reversals	Payments	Monetary Restatements	Business combination	Dec 31, 2017
Labor	222,001	98,267	(39,052)	(78,056)	26,915	(5,817)	224,258
Civil	236,915	108,147	(38,074)	(115,162)	18,298	81,264	291,388
Tax	288,389	34,005	(7,188)	(1,055)	20,351	12,791	347,291
Others	85,971	9,883	(2,508)	(12,514)	5,391	11,974	98,196
Total	833,276	250,302	(86,822)	(206,788)	70,954	100,212	961,134

The provision for tax, civil, labor and other risks was based on the assessment of the risks of losing the lawsuits to which the Company and its subsidiaries are parties, where the likelihood of loss is probable in the opinion of the outside legal counselors and the Management of the Group.

The principal pending issues relating to litigation, lawsuits and tax assessments are summarized below:

a) Labor: The main labor lawsuits relate to claims filed by former employees or labor unions for payment of salary adjustments (overtime, salary parity, severance payments and other claims).

b) Civil

Bodily injury – refer mainly to claims for indemnities relating to accidents in the Company's electrical grids, damage to consumers, vehicle accidents, etc.

Tariff increase – refer to various claims by industrial consumers as a result of tariff increases imposed by DNAEE Administrative Rules 38 and 45, of February 27 and March 4, 1986, when the “Plano Cruzado” economic plan price freeze was in effect.

c) Tax

FINSOCIAL – refer to legal challenges of the subsidiary CPFL Paulista of the rate increase and collection of FINSOCIAL during the period from June 1989 to October 1991.

Income Tax – the provision of R$147,100 (R$139,957 at December 31, 2016) recognized by the subsidiary CPFL Piratininga refers to the lawsuit for tax deductibility of CSLL in the determination of corporate income tax - IRPJ.

Other – refer to other lawsuits in progress at the judicial and administrative levels resulting from the subsidiaries' operations, related to tax matters involving INSS, FGTS and SAT.

The line item of “others” refers mainly to lawsuits involving regulatory matters.

Possible losses

The Group is party to other lawsuits in which Management, supported by its external legal counselors, believes that the chances of a successful outcome are possible, i.e., is not more likely than not that will have disbursement for these cases, due to a solid defensive position in these cases, therefore no provision was registered. It is not yet possible to predict the outcome of the courts’ decisions or any other decisions in similar proceedings considered probable or remote.

The claims relating to possible losses, at December 31, 2017 and 2016, were as follows:

	Dec 31, 2017	Dec 31, 2016	Main reasons for claims
Labor	686,538	668,005	Work accidents, risk premium for dangerousness at workplace and overtime
Civil	1,178,671	1,004,279	Personal injury, environmental impacts and overfed tariffs
Tax	5,100,151	4,611,077	ICMS, FINSOCIAL, PIS, COFINS, Social Contributions and Income tax
Regulatory	140,695	93,827	Technical, commercial and economic-financial supervisions
Total	7,106,055	6,377,188

Tax – there is a discussion relating to the deductibility for income tax expense recognized in 1997 relating to the commitment assumed in regard to the pension plan of employees of subsidiary CPFL Paulista with Fundação CESP in the estimated amount of R$ 1,224,660. In January 2016, the Company obtained court decisions that authorized the replacement of the escrow deposits regarding this claim with financial guarantees (letter of guarantee and performance bond), for which the withdrawals on behalf of the subsidiary occurred in 2016. There is an appeal by the Office of Attorney-General of the National Treasury in both cases, with suspensive effect, which awaits judgment by the Federal Regional Court. Concurrently, in February 2017, there was a decision for the refund of the amount related to interest incurred on one of the deposits withdrawn. Therefore, the subsidiary made an escrow deposit of R$ 206,874.

In August 2016, the subsidiary CPFL Renováveis received a tax legal proceeding notice in the amount of R$ 285,537 relating to the collection of Withholding Income Tax - IRRF on remuneration of capital gain incurred by parties resident and/or domiciled abroad, arising from the transaction of sale of Jantus SL, in December 2011, which the Company’s management, supported by the opinion of its outside legal counselors, classified the likelihood of a favorable outcome as possible.

The subsidiary CPFL Geração, in December 2016, received two (2) tax legal proceeding notices that, summed up, total R$ 316,372 relating to the collection of Corporate Income Tax - IRPJ and Social Contribution on Profit – CSLL relating to calendar year 2011, calculated on the alleged capital gain identified on the acquisition of ERSA Energias Renováveis S.A. and recording of differences from the fair value remeasurement of SMITA Empreendimentos e Participações S.A., company acquired in a downstream merger, which the Company’s management, supported by its outside legal counselors, classified the likelihood of a favorable outcome as possible.

As regards to labor contingencies, the Group informs that there is discussion about the possibility of changing the inflation adjustment index adopted by the Labor Court. Currently there is a decision of the Federal Supreme Court (STF) that suspends the change taken into effect by the Superior Labor Court (TST), which intended to change the index currently adopted by the Labor Court (“TR”), the IPCA-E. The Supreme Court considered that the TST’s decision entailed an unlawful interpretation and was not compliant with the determination of the effects of prior court decisions, violating its competence to decide on a constitutional matter. In view of such decision, and until there is a final decision by the STF, the index currently adopted by the Labor Court (“TR”) remains valid, which has been acknowledged by the TST (Superior Labor Court) in recent decisions. Accordingly, the management of the Group considers the risk of loss as possible and, as this matter still requires definition by the Courts, it is not possible to reliably estimate the amounts involved. Furthermore, in accordance with Law 13,467/17, of November 11, 2017, TR is the index for inflation adjustment used by the Labor Court since the date the law became effective.

Based on the opinion of their external legal advisers, Management of the Group and its subsidiaries consider that the registered amounts represent best estimate.

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(22) OTHER PAYABLES

12 Months Ended

Dec. 31, 2017

Other Payables

OTHER PAYABLES

	Current		Noncurrent
	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016
Consumers and concessionaires	93,068	73,864	44,473	44,711
Energy efficiency program - PEE	186,621	257,622	110,931	58,798
Research & Development - P&D	103,308	75,655	68,780	55,272
EPE/FNDCT/PROCEL	15,612	12,928	-	-
Reversion fund	-	-	17,750	17,750
Advances	300,214	163,054	22,255	8,029
Tariff discounts - CDE	25,040	8,891	-	-
Provision for socio environmental costs and asset retirement	16,360	13,703	107,814	61,828
Payroll	20,747	16,951	-	-
Profit sharing	80,518	56,215	16,273	11,400
Collections agreement	72,483	69,793	-	-
Guarantees	-	-	5,959	44,140
Business combination	6,927	9,492	-	-
Others	40,408	49,454	32,654	7,364
Total	961,306	807,623	426,889	309,292

Consumers and concessionaires: refer to liabilities with consumers in connection with bills paid twice and adjustments of billing to be offset or returned to consumers as well the participation of consumers in the “Programa de Universalização” program. The noncurrent asset refers to the sale made by the indirect subsidiary RGE Sul in the period from September 1, 2000 to December 31, 2002 (note 15).

Research and Development and Energy Efficiency Programs: the subsidiaries recognized liabilities relating to amounts already billed in tariffs (1% of Net Operating Revenue), but not yet invested in the Research and Development and Energy Efficiency Programs. These amounts are subject to adjustment for inflation at the SELIC rate, through the date of their realization.

Advances: refer mainly to advances from customers in relation to advance billing by the subsidiary CPFL Renováveis, before the energy or service has actually been provided or delivered.

Provision for socio environmental costs and asset retirement: refers mainly to provisions recognized by the subsidiary CPFL Renováveis in relation to socio environmental licenses as a result of events that have already occurred and obligations to remove assets arising from contractual and legal requirements related to leasing of land on which the wind farms are located. Such costs are accrued against property, plant and equipment and will be depreciated over the remaining useful life of the asset.

Tariff discounts – CDE: refers to the difference between the tariff discount granted to consumers and the amounts received via the CDE.

Profit sharing: mainly comprised by:

(i) in accordance with a collective labor agreement, the Group introduced an employee profit-sharing program, based on the achievement of operating and financial targets previously established;

(ii) Long-Term Incentive Program: refers to the Long-Term Incentive Plan for the Group’s Executives, approved by the Board of Directors, which consists in an incentive in financial resources based on salary multiples and that are driven by the company’s results and average performance in the three fiscal years after each concession.

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(23) EQUITY

12 Months Ended

Dec. 31, 2017

EQUITY

EQUITY

The shareholders’ interest in the Company’s equity at December 31, 2017 and 2016 is shown below:

	Number of shares
	December 31, 2017		December 31, 2016
Shareholders	Common shares	Interest %	Common shares	Interest %
State Grid Brazil Power Participações S.A.	730,435,698	71.76%	-	0.00%
ESC Energia S.A.	234,086,204	23.00%	234,086,204	23.00%
Camargo Correa S.A.	27,435	0.00%	5,897,311	0.58%
Caixa de Previdência dos Funcionários do Banco do Brasil - Previ	-	0.00%	299,787,559	29.45%
Fundação CESP	-	0.00%	51,048,952	5.02%
Fundação Sistel de Seguridade Social	-	0.00%	37,070,292	3.64%
Energia São Paulo FIA	-	0.00%	35,145,643	3.45%
Fundação Petrobras de Seguridade Social - Petros	-	0.00%	28,056,260	2.76%
Bonaire Participações S.A.	-	0.00%	1,249,386	0.12%
Fundação Sabesp de Seguridade Social - Sabesprev	-	0.00%	696,561	0.07%
BNDES Participações S.A.	-	0.00%	68,592,097	6.74%
Antares Holdings Ltda.	-	0.00%	16,967,165	1.67%
Brumado Holdings Ltda.	-	0.00%	36,497,075	3.59%
Executive Officers	189	0.00%	34,250	0.00%
Other shareholders	53,365,220	5.24%	202,785,991	19.92%
Total	1,017,914,746	100.00%	1,017,914,746	100.00%

23.1 Changes in shareholding structure and Public Offering of Shares

On January 23, 2017, the Company received a correspondence from State Grid Brazil Power Participações S.A.. (“State Grid Brazil”) informing that on that date the Share Purchase Agreement between State Grid Brazil, Camargo Corrêa S.A., Caixa de Previdência dos Funcionários do Banco do Brasil – PREVI, Fundação CESP, Fundação Sistel de Seguridade Social, Fundação Petrobras de Seguridade Social – PETROS, Fundação SABESP de Seguridade Social — SABESPREV, and certain other parties, had been signed.

After finalizing the transaction, State Grid Brazil became the parent company of CPFL Energia with 54.64% (556,164,817 shares, direct or indirect) of the Company’s voting and total capital. With the transaction, State Grid Brazil became the only controlling shareholder of the Company, and the Shareholders’ Agreement dated March 22, 2002 signed among the former shareholders was terminated.

At the Company’s extraordinary general meeting held on March 27, 2017, the following resolutions were made (i) the selection of Credit Suisse (Brasil) S.A. to determine the Company’s economic value; (ii) the cancelation of the Company’s listing with the CVM as category “A”, and its conversion into category “B”; and (iii) withdrawal of the Company from the Listing Segment of Novo Mercado.

State Grid Brazil informed, through Significant Events:

(i) on February 16, 2017, that it would conduct a public offering for acquisition of all the common shares held by the remaining shareholders of the Company (“Public Offering for Acquisition of Shares through Sale of Control”) and, on July 7, 2017, that it had decided to proceed only with the Public Offering for Acquisition of Shares through sale of control of the Company and through indirect sale of control of CPFL Renováveis;

(i) on October 30 and 31, 2017, that CVM had formally approved all relevant documents and the proceeding with the Public Offering for Acquisition of Shares through Sale of Control and, as a result of the approval, State Grid Brazil published on October 31, 2017 the Public Offering Notice with the related terms and conditions.

In a Significant Event Notice and Communication to the Market on November 30 and December 5, 2017, respectively, the Company informed that it had successfully conducted the public offering auction on the trading system of B3 S.A.– Brasil, Bolsa, Balcão (“Auction”). As a result of the auction, State Grid Brazil acquired 408,357,085 common shares of the Company, representing 88.44% of the total shares object of the Public Offering and 40.12% of the Company’s capital. The common shares were acquired for the price of R$ 27.69, totaling R$ 11,307,408. State Grid Brazil started holding, jointly with ESC Energia S.A., 964,521,902 common shares of the Company, increasing its joint interest from 54.64% to 94.75% of the Company’s total capital.

23.2 Capital reserves

Refer basically to: (i) R$ 228,322 related to the CPFL Renováveis business combination in 2011, (ii) effect of the public offer of shares, in 2013, of the subsidiary CPFL Renováveis amounting to R$ 59,308, as a result of the reduction of the indirect interest in CPFL Renováveis, (iii) effect of the acquisition of DESA, amounting to R$ 180,297 in 2014, and (iv) other movements with no change of control amounting to R$87. In accordance with IFRS 10, these effects were recognized as transactions between shareholders, directly in Equity.

23.3 Earnings reserves

Comprised of:

i. Legal reserve, amounting to R$ 798,090;

ii. Statutory reserve – concession financial asset: the distribution subsidiaries recognize in profit or loss the adjustment to the expected cash flow from the concession financial asset, however its financial realization will occur only upon the write-off of the concession financial asset arising from disposal or corporate restructuring or upon the indemnity (at the end of the concession). As result, the Company recognizes a statutory reserve – concession financial asset for these amounts, supported by article 194 of Law No. 6,404/76, until their financial realization. This statutory reserve amounts to R$826,601 (R$ 702,928 at December 31, 2016).

23.4 Accumulated other comprehensive income

The accumulated other comprehensive income is comprised of:

i. Deemed cost: refers to the recognition of the fair value adjustments of the deemed cost of the generating plants' property, plant and equipment, of R$ 405,840;

ii. Private pension plan: The debt balance of R$ 570,346 (net of taxes) refers to the effects of the actuarial gains and losses recognized directly in other comprehensive income, in accordance with IAS 19.

23.5 Dividends

At the Board of Directors’ Meeting held on January 5, 2017, approval was given for the declaration of interim dividend for 2016 in the amount of R$ 7,820.

Furthermore, in 2017 the Company proposed R$ 280,191 of minimum mandatory dividend, as set forth by Law 6,404/76, and for each share the amount of R$ 0.275259517 was attributed.

In 2017, the Company paid R$ 220,966 relating basically to the dividend for 2016.

23.6 Allocation of profit for the year

The Company’s bylaws assure shareholders a minimum dividend of 25% of profit for the year, adjusted in accordance with the law.

The proposed allocation of profit for the year is shown below:

	2017
Profit for the year - Parent company	1,179,750
Realization of comprehensive income	25,873
Prescribed dividends	3,768
Profit base for allocation	1,209,391
Legal reserve	(58,988)
Statutory reserve - concession financial asset	(123,673)
Statutory reserve - working capital reinforcement	(746,541)
Mandatory dividend	(280,191)
Proposed additional dividend	-

For this year, considering the current macro scenario with the incipient economic recovery and, also considering the uncertainties regarding the hydrology, the Company’s management is proposing the allocation of R$746,541 to the statutory reserve - working capital reinforcement.

23.7       Noncontrolling interests and joint ventures

The disclosure of interests in subsidiaries, in accordance with IFRS 12, is as follows:

23.7.1       Changes in noncontrolling interests

	CERAN	CPFL Renováveis	Paulista Lajeado	Total
As of December 31, 2014	214,454	2,171,911	67,427	2,453,794
Equity interests and voting capital	35.00%	48.39%	40.07%
Equity attributable to noncontrolling interests	25,990	(20,611)	4,958	10,337
Dividends	(6,173)	(2,818)	843	(8,147)
Other movements	-	7	(48)	(41)
As of December 31, 2015	234,271	2,148,490	73,182	2,455,942
Equity interests and voting capital	35.00%	48.39%	40.07%
Equity attributable to noncontrolling interests	38,621	(65,311)	4,862	(21,828)
Dividends	(9,172)	(22,751)	1,096	(30,827)
Other movements	-	535	(1,176)	(641)
As of December 31, 2016	263,719	2,060,963	77,966	2,402,648
Equity interests and voting capital	35.00%	48.40%	40.07%
Equity attributable to noncontrolling interests	37,949	13,720	11,623	63,292
Dividends	(92,832)	(16,619)	(8,769)	(118,220)
Capital increase (reduction)	(122,806)	15	-	(122,791)
Other movements	-	-	(113)	(113)
As of December 31, 2017	86,031	2,058,079	80,707	2,224,816
Equity interests and voting capital	35.00%	48.40%	40.07%

23.7.2       Summarized financial information of subsidiaries that have interests of noncontrolling shareholders

The summarized financial information on subsidiaries in which there is noncontrolling interests at December 31, 2017 and 2016, and for the years ended December 31, 2017, 2016 and 2015 are as follows:

	December 31, 2017
	CERAN	CPFL Renováveis	Paulista Lajeado
Current assets	110,566	1,623,645	48,037
Cash and cash equivalents	37,043	950,215	24,086
Noncurrent assets	848,445	11,232,357	120,677
Current liabilities	198,624	1,957,000	42,525
Borrowings and debentures	105,844	1,259,105	36,453
Other financial liabilities	12,360	7,258	264
Noncurrent liabilities	514,583	6,760,025	258
Borrowings and debentures	422,166	5,251,704	-
Other financial liabilities	83,766	-	-
Equity	245,804	4,138,977	125,931
Attributable to owners of the Company	245,804	4,032,448	125,931
Attributable to noncontrolling interests	-	106,529	-
	2017
Net operating revenue	321,743	1,959,084	38,278
Operational costs and expenses	(103,671)	(737,472)	(10,566)
Depreciation and amortization	(45,212)	(617,017)	(4)
Interest income	30,489	126,041	2,089
Interest expense	(40,202)	(648,571)	(4,050)
Income tax expense	(54,099)	(74,125)	(2,911)
Profit (loss) for the year	108,427	19,645	29,006
Attributable to owners of the Company	108,427	11,484	29,006
Attributable to noncontrolling interests	-	8,162	-

	December 31, 2016
	CERAN	CPFL Renováveis	Paulista Lajeado
Current assets	288,538	1,398,797	39,429
Cash and cash equivalents	238,241	908,982	24,688
Noncurrent assets	927,948	11,066,086	122,991
Current liabilities	121,646	1,313,466	9,586
Borrowings and debentures	60,162	889,981	324
Other financial liabilities	20,800	85,523	1,056
Noncurrent liabilities	341,356	6,713,610	36,404
Borrowings and debentures	254,732	5,517,890	36,167
Other financial liabilities	86,624	633	-
Equity	753,484	4,437,807	116,431
Attributable to owners of the Company	753,484	4,324,589	116,431
Attributable to noncontrolling interests	-	113,218	-
	2016
Net operating revenue	301,179	1,646,589	30,820
Operational costs and expenses	(67,242)	(653,459)	(27,404)
Depreciation and amortization	(48,082)	(553,169)	(3)
Interest income	28,232	112,389	2,728
Interest expense	(36,485)	(591,626)	(1,383)
Income tax expense	(55,596)	(46,311)	(1,137)
Profit (loss) for the year	110,345	(143,706)	12,134
Attributable to owners of the Company	110,345	(151,900)	12,134
Attributable to noncontrolling interests	-	8,195	-

	2015
	CERAN	CPFL Renováveis	Paulista Lajeado
Net operating revenue	281,374	1,499,356	31,225
Operational costs and expenses	(71,033)	(498,005)	(22,400)
Depreciation and amortization	(45,986)	(540,578)	(7)
Interest income	17,532	115,639	2,243
Interest expense	(40,801)	(551,407)	(1,206)
Income tax expense	(38,381)	(49,221)	(2,843)
Profit (loss) for the year	74,256	(48,717)	12,374
Attributable to owners of the Company	74,256	(54,447)	12,374
Attributable to noncontrolling interests	-	5,730	-

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(24) EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

EARNINGS PER SHARE

Earnings per share – basic and diluted

The calculation of the basic and diluted earnings per share at December 31, 2017, 2016 and 2015 was based on the profit attributable to controlling shareholders and the weighted average number of common shares outstanding during the reporting years. For diluted earnings per share, the calculation considered the dilutive effects of instruments convertible into shares, as shown below: 

	2017	2016		2015
Numerator
Profit attributable to controlling shareholders	1,179,750	900,885		864,940
Denominator
Weighted average number of shares held by shareholders	1,017,914,746	1,017,914,746	(*)	1,017,914,746
Earnings per share - basic	1.16	0.89		0.85
Numerator
Profit attributable to controlling shareholders	1,179,750	900,885		864,940
Dilutive effect of convertible debentures of subsidiary CPFL Renováveis (**)	(11,966)	(16,153)		(19,811)
Profit attributable to controlling shareholders	1,167,784	884,731		845,129
Denominator
Weighted average number of shares held by shareholders	1,017,914,746	1,017,914,746	(*)	1,017,914,746
Earnings per share - diluted	1.15	0.87		0.83
(*) Considers the events occurred on April 29, 2016, related to the capital increase through the issuance of 24,900,531 shares (note 25). In accordance with IAS 33, when there is an increase in the number of shares without an increase in capital, the number of shares is adjusted as if the event had occurred at the beginning of the latest reporting period.
(**) Proportional to the percentage of the Company's interest in the subsidiary in the respective years.

The dilutive effect of the numerator in the calculation of diluted earnings per share takes into account the dilutive effects of the debentures convertible into shares issued by subsidiaries of the indirect subsidiary CPFL Renováveis. The calculation of the effects was based on the assumption that these debentures would have been converted into common shares of the subsidiaries at the beginning of each year.

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(25) NET OPERATING REVENUE

12 Months Ended

Dec. 31, 2017

Net Operating Revenue

NET OPERATING REVENUE

	Number of Consumers			In GWh			R$ thousand
Revenue from Eletric Energy Operations	2017 (*)	2016 (*)	2015 (*)	2017 (*)	2016 (*)	2015 (*)	2017	2016	2015
Consumer class
Residential	8,330,237	8,174,700	6,906,580	19,122	16,473	16,164	11,663,084	10,367,415	9,833,419
Industrial	59,825	61,112	55,586	14,661	13,022	12,748	5,095,840	5,281,978	5,526,967
Commercial	545,095	551,171	473,333	10,220	9,720	9,259	5,498,867	5,431,926	5,266,432
Rural	359,106	355,586	245,238	3,762	2,474	2,152	1,173,569	816,684	750,209
Public administration	60,639	61,208	51,359	1,456	1,271	1,278	787,967	690,389	702,152
Public lighting	11,230	11,073	10,362	1,964	1,746	1,649	654,950	580,229	545,597
Public services	9,790	9,649	8,402	2,157	1,840	1,797	978,286	901,662	879,288
(-) Adjustment of revenues from excess demand and excess reactive power	-	-	-	-	-	-	(65,991)	(72,129)	(79,362)
Billed	9,375,922	9,224,499	7,750,860	53,342	46,546	45,049	25,786,572	23,998,155	23,424,701
Own comsuption	-	-	-	34	32	33	-	-	-
Unbilled (net)	-	-	-	-	-	-	(89,575)	50,441	202,729
(-) Transfer or revenue related to the network availability for Captive Consumers	-	-	-	-	-	-	(9,273,840)	(9,055,188)	(8,118,085)
Electricity sales to final consumers	9,375,922	9,224,499	7,750,860	53,376	46,578	45,082	16,423,157	14,993,408	15,509,345
Furnas Centrais Elétricas S.A.				3,026	3,034	3,026	565,592	533,855	485,846
Other concessionaires and licensees				16,337	12,252	10,656	3,240,571	2,371,091	2,223,339
(-) Transfer or revenue related to the network availability for Captive Consumers				-	-	-	(56,528)	(50,598)	(46,982)
Spot market energy				8,194	6,173	4,289	2,340,463	641,744	875,002
Electricity sales to wholesalers				27,557	21,459	17,971	6,090,098	3,496,092	3,537,205
Revenue due to Network Usage Charge - TUSD - Captive Consumers							9,330,368	9,105,786	8,165,066
Revenue due to Network Usage Charge - TUSD - Free Consumers							2,137,566	2,057,327	1,898,138
(-) Adjustment of revenues from excess demand and excess reactive power							(21,861)	(17,908)	(16,884)
Revenue from construction of concession infrastructure							2,073,423	1,354,023	1,046,669
Sector financial asset and liability (Note 8)							1,900,837	(2,094,695)	2,506,524
Concession financial asset - Adjustment of expected cash flow (note 11)							204,443	186,148	393,343
Energy development account - CDE - Low-income, tariff discounts - judicial injunctions and other tariff discounts							1,419,128	1,266,027	895,538
Other revenues and income							496,340	438,377	367,356
Other operating revenues							17,540,244	12,295,084	15,255,750
Total gross operating revenue							40,053,498	30,784,584	34,002,212
Deductions from operating revenue
ICMS							(5,455,718)	(4,935,068)	(4,686,039)
PIS							(603,050)	(471,836)	(529,322)
COFINS							(2,777,626)	(2,172,777)	(2,438,208)
ISS							(15,929)	(10,568)	(8,204)
Global reversal reserve - RGR							(2,952)	(4,230)	(2,529)
Energy development account - CDE							(3,185,693)	(3,360,613)	(3,970,013)
Research and development and energy efficiency programs							(191,997)	(138,583)	(158,516)
PROINFA							(166,743)	(121,800)	(90,910)
Tariff flags and others							(878,460)	(430,077)	(1,796,226)
IPI							(102)	(195)	(100)
FUST and FUNTEL							(19)	(38)	(24)
Others							(30,304)	(26,709)	(22,997)
							(13,308,593)	(11,672,495)	(13,703,089)
Net operating revenue							26,744,905	19,112,089	20,599,212

25.1 Adjustment of revenues from excess demand and excess reactive power

The tariff regulation procedure (“Proret”), in submodule 2.7 Other Revenues approved by ANEEL Normative Resolution No. 463 of November 22, 2011, determined that revenues from distribution subsidiaries received as a result of excess demand and excess reactive power, from the contractual tariff review date for the 3rd periodic tariff review cycle, should be accounted for as special obligations and would be amortized from the next tariff review. Beginining May 2015 for subsidiary CPFL Piratininga and September 2015 for subsidiary Companhia Jaguari de Energia (“CPFL Santa Cruz”), due to the 4^th cycle of periodic tariff review, and November 2017 for CPFL Paulista and RGE Sul, this special obligation started being amortized and the new values from excess demand and excess reactive power started being recognized in sector financial assets and liabilities and will only be amortized when the 5^th cycle of periodic tariff review is approved.

On February 7, 2012, the Brazilian Association of Electric Energy Distributors (Associação Brasileira de Distribuidores de Energia Elétrica - ABRADEE) succeeded in suspending the effects of Normative Resolution No. 463, whereby the request for preliminary judicial injunction relief was granted and the order to account for revenues from excess demand and excess reactive power as special obligations was suspended. The suspensive effect required by ANEEL in its interlocutory appeal was granted in June 2012 and the preliminary judicial injunction relief originally granted in favor of ABRADEE was suspended. The distribution subsidiaries are awaiting the court’s decision on the final treatment of these revenues. These amounts are accrued as sector financial liability, under special obligations which are being amortized, presented net in concession intangible asset, in compliance with IAS 37.

25.2 Extraordinary Tariff Review (“RTE”) – 2015

On February 27, 2015, the ANEEL approved the result of the Extraordinary Tariff Revision (RTE) in order to re-establish the tariff coverage for electric energy distributors given the significant increase in the CDE quota for 2015 and the cost of purchasing electric energy (Itaipú tariff and exchange variation, and auctions of existing electric power and of adjustment). The tariffs resulting from this RTE were in effect from March 2, 2015 up to the date of the next readjustment or tariff revision for each distributor. With respect to subsidiaries CPFL Leste Paulista, CPFL Sul Paulista, Companhia Jaguari de Energia (“CPFL Santa Cruz”), CPFL Mococa and Companhia Luz e Força Santa Cruz, on April 7, 2015, by means of Ratification Resolution No. 1,870, the ANEEL adjusted the result of the RTE of February 27, 2015, in order to change the amount of the monthly CDE quota – Energy relating to the ACR account, intended for amortization of credit operations by the CCEE in management of the ACR account. The tariffs resulting from such adjustment or rectification were in effect as from April 8, 2015 up to the date of the next tariff revision for each distributor.

The average effects for the distributors’ consumers were:

	Effect perceived by consumers (*)
Subsidiary	Total	Group A	Group B
CPFL Paulista	32.28%	40.05%	27.27%
CPFL Piratininga	29.78%	40.49%	21.47%
RGE	37.16%	43.36%	33.04%
RGE Sul	39.45%	43.76%	36.23%
Companhia Luz e Força Santa Cruz	10.04%	10.53%	9.78%
CPFL Leste Paulista	19.54%	24.74%	17.55%
Companhia Jaguari de Energia (CPFL Santa Cruz)	23.01%	25.01%	18.79%
CPFL Sul Paulista	21.95%	37.67%	13.86%
CPFL Mococa	16.59%	23.84%	13.97%
(*) Information not audited by the independent auditors

25.3 Periodic tariff review (“RTP”) and Annual tariff adjustment (“RTA”)

		2017		2016		2015
Subsidiary	Month	RTA	Effect perceived by consumers (a)	RTA / RTP	Effect perceived by consumers (a)	RTA / RTP	Effect perceived by consumers (a)
CPFL Paulista	April	-0.80%	-10.50%	9.89%	7.55%	41.45%	4.67%
CPFL Piratininga	October	7.69%	17.28%	-12.54%	-24.21%	56.29%	21.11%
RGE	June	3.57%	5.00%	-1.48%	-7.51%	33.48%	-3.76%
RGE Sul	April	-0.20%	-6.43%	3.94%	-0.34%	52.45%	5.46%
Companhia Luz e Força Santa Cruz	March	-1.23%	-8.42%	22.51%	7.15%	34.68%	27.96%
CPFL Leste Paulista	March	0.77%	-4.15%	21.04%	13.32%	20.80%	24.89%
Companhia Jaguari de Energia (CPFL Santa Cruz)	March	2.05%	-2.56%	29.46%	13.25%	38.46%	45.70%
CPFL Sul Paulista	March	1.63%	-10.73%	24.35%	12.82%	24.88%	28.38%
CPFL Mococa	March	1.65%	-3.28%	16.57%	9.02%	23.34%	29.28%

(a) Represents the average effect perceived by consumers, as a result of the elimination from the tariff base of financial components that had been added in the prior tariff adjustment (information not audited by the independent auditors)

As mentioned in note 14.4.2, at December 31, 2017, the EGM approved the grouping of subsidiaries Companhia Luz e Força Santa Cruz, Companhia Leste Paulista de Energia, Companhia Jaguari de Energia, Companhia Sul Paulista de Energia e Companhia Luz and Força de Mococa In accordance with Normative Resolution 716, of May 3, 2016, until the first tariff review of the grouped concessionaire, which will take place in March 2021, ANEEL may apply the procedure that divides over time the variation in the tariffs of the former concessions and the unified tariff. This will occur in the tariff adjustment of March 2018.

25.4 Energy Development Account (CDE) – Low-income, tariff discounts – judicial injunctions, and other tariff discounts

Law No. 12,783 of January 11, 2013 determined that the amounts related to the low-income subsidy, as well as other tariff discounts shall be fully subsidized by amount from the CDE.

Income of R$1,419,128 (R$1,038,621 was recognized in 2016 and R$ 895,538 in 2015), of which R$96,882 for the low-income subsidy (R$ 93,879 in 2016 and R$66,313 in 2015) and R$1,226,777 for other tariff discounts (R$944,742 in 2016 and R$ 829,225 in 2015), against other receivables in line item “Other Receivables – Eletrobrás” (note 11) and “Other Payables – Tariff discounts – CDE” (note 22).

25.5 Tariff flags

The system for application of Tariff Flags was created by means of Normative Resolution No. 547/2013, in effect as from January 1, 2015. Such mechanism can reflect the actual cost of the conditions for generation of electric energy in Brazil, mainly related to thermoelectric generation, energy security ESS, hydrologic risk and involuntary exposure of electric energy distributors. The green flag indicates favorable conditions and the tariff does not rise. The yellow flag indicates less favorable conditions, and the red flag is set off in costlier conditions. In the latter cases, the tariff increases R$ 1.00, R$ 3.00 and R$ 5.00 (before tax effects), respectively, for each 100 KWh consumed, readjusted by due to a decision issued by the Collegiate Board regarding Public Hearing No. 61/2017, as of November 1, 2017.

In 2017, ANEEL approved the Tariff Flags billed from December 2016 to October 2017. The amount billed in this period was R$ 610,584 (R$ 430,065 in 2016), recognized in line item “Tariff flags and others”. From this amount, R$ 386,242 were used to offset part of the sector financial asset and liability (note 8) and R$ 224,395 were transferred to the centralizing account for tariff flag resources (“CCRBT”).   The amount of R$ 298,507, relating to the tariff flag billed in November and December 2017 and not approved, is recognized in regulatory charges (note 19). 

25.6 Energy Development Account – CDE

By means of Ratification Resolution No. 2,202 of February 7^nd 2017, superseded by Ratification Resolution No 2,204 of March 07, 2017, the ANEEL established the definitive annual quotas of the CDE.

These quotas comprise: (i) annual quota of the CDE – Usage account; and (ii) CDE – Energy quota, related to part of the CDE contributions received by the electric energy distribution concessionaires in the period from January 2013 to January 2014, which should be paid by consumers and passed on to the CDE in up to five years as from the 2015 RTE. In addition, by means of Ratification Resolution No. 2,004 of December 15, 2015, the ANEEL established another quota intended for amortization of the ACR account, whose amount were updated by REH No. 2,231, of April 25, 2017 with payment and transfer to the CDE for the tariff period of each distribution company.

25.7 Adjustment for refunding the Reserve Energy Charge ("EER") of Angra III

ANEEL approved through REH No. 2,214 of March 28, 2017 the republication of the energy tariff – TE and Distribution System Usage Tariff - TUSD for the distribution subsidiaries, with the purpose of refunding the amount forecast for the Reserve Energy Charge (EER) of the energy generation company UTN Almirante Alvaro Alberto - Unit III (Angra III).

The tariffs resulting from this decision were effective in April 2017, however, as the reading period of each consuming unit does not coincide with the calendar month, this reduction occurred in the revenue amounts of April and May 2017, with its impact diluted between the two periods.

The average effect perceived by the consumers was: -15.28% at CPFL Paulista, -6.8% at CPFL Piratininga, -10.89% at RGE, -13.76% at RGE Sul, -13.76% at Companhia Luz e Força Santa Cruz, -14.81% at Companhia Leste Paulista de Energia, -14.71% at Companhia Luz e Força de Mococa, -14.29% at Companhia Sul Paulista de Energia (as mentioned in note 14.4.2, in 2017 the subsidiaries CPFL Santa Cruz, CPFL Jaguari, CPFL Leste Paulista, CPFL Sul Paulista and CPFL Mococa were grouped, and they adopted the name CPFL Santa Cruz), and -16.49% at Companhia Jaguari de Energia (“CPFL Santa Cruz”).

The estimated impact of this adjustment is an average reduction of -12.85% in revenues of distribution subsidiaries in April 2017.

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(26) COST OF ELECTRIC ENERGY

12 Months Ended

Dec. 31, 2017

Cost Of Electric Energy

COST OF ELECTRIC ENERGY

	In GWh			R$ thousand
	2017 (*)	2016 (*)	2015 (*)	2017	2016	2015
Electricity purchased for resale
Itaipu Binacional	11,779	10,497	10,261	2,350,858	2,025,780	2,869,481
Spot market / PROINFA	3,595	2,253	4,004	560,153	269,792	981,009
Energy purchased through auction in  the regulated market and bilateral contracts	62,600	51,225	44,342	14,269,265	8,541,677	9,192,868
PIS and COFINS credit	-	-	-	(1,562,779)	(987,997)	(1,196,579)
Subtotal	77,974	63,975	58,607	15,617,498	9,849,252	11,846,779
Electricity network usage charge
Basic network charges				1,541,629	834,341	847,342
Transmission from Itaipu				159,896	53,248	51,236
Connection charges				122,536	84,927	56,312
Charges for use of the distribution system				39,451	38,699	40,332
System service charges - ESS, net of transfers from CONER				(452,978)	362,735	555,851
Reserve energy charges - EER				(303)	106,925	54,762
PIS and COFINS credit				(126,213)	(129,883)	(140,868)
Subtotal				1,284,020	1,350,990	1,464,967
Total				16,901,518	11,200,242	13,311,747
(*) Information not audited by the independent auditors

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(27) OPERATING COSTS AND EXPENSES

12 Months Ended

Dec. 31, 2017

Operating Costs and Expenses [Abstract]

OPERATING COSTS AND EXPENSES

	2017
	Cost of operation	Cost of services rendered to third parties	Operating Expenses			Total
			Selling	General and administrative	Others
Personnel	882,150	2	170,859	324,147	-	1,377,158
Private pension plans	113,887	-	-	-	-	113,887
Materials	222,650	1,061	2,444	23,818	-	249,973
Third party services	251,549	1,856	186,525	287,201	-	727,151
Depreciation and amortization	1,143,795	-	5,403	93,639	-	1,242,837
Cost of infrastructure construction	-	2,071,698	-	-	-	2,071,698
Others	157,113	(7)	225,000	218,247	438,494	1,038,847
Collection fees	11,710	-	68,757	-	-	80,467
Allowance for doubtful accounts	-	-	155,097	-	-	155,097
Leases and rentals	52,734	-	(148)	19,740	-	72,326
Publicity and advertising	202	-	1	17,412	-	17,615
Legal, judicial and indemnities	-	-	-	188,355	-	188,355
Donations, contributions and subsidies	88	-	2	3,924	-	4,014
Gain (loss) on disposal, retirement and other noncurrent assets	-	-	-	-	132,195	132,195
Amortization of concession intangible asset	-	-	-	-	286,215	286,215
Amortization of premium paid - GSF	9,594	-	-	-	-	9,594
Financial compensation for use of water resources	8,656	-	-	-	-	8,656
Impairment	-	-	-	-	20,437	20,437
Others	74,130	(7)	1,291	(11,184)	(353)	63,877
Total	2,771,145	2,074,611	590,232	947,072	438,494	6,821,554
	2016
	Cost of operation	Cost of services rendered to third parties	Operating Expenses			Total
			Selling	General and administrative	Others
Personnel	686,434	1	134,864	272,618	-	1,093,918
Private pension plans	76,505	-	-	-	-	76,505
Materials	164,168	1,412	8,191	16,175	-	189,946
Third party services	271,623	3,416	146,957	229,199	-	651,195
Depreciation and amortization	937,506	-	3,602	94,949	-	1,036,056
Cost of infrastructure construction	-	1,352,214	-	-	-	1,352,214
Others	112,560	(11)	253,638	236,476	386,746	989,408
Collection fees	-	-	65,562	-	-	65,562
Allowance for doubtful accounts	-	-	176,349	-	-	176,349
Leases and rentals	42,163	-	113	17,109	-	59,385
Publicity and advertising	150	-	29	11,659	-	11,838
Legal, judicial and indemnities	-	-	-	181,888	-	181,888
Donations, contributions and subsidies	54	-	9	2,425	-	2,488
Gain (loss) on disposal, retirement and other noncurrent assets	-	-	-	-	83,575	83,575
Amortization of concession intangible asset	-	-	-	-	255,110	255,110
Amortization of premium paid - GSF	9,594	-	-	-	-	9,594
Financial compensation for use of water resources	12,233	-	-	-	-	12,233
Impairment	-	-	-	-	48,291	48,291
Others	48,367	(11)	11,575	23,395	(231)	83,095
Total	2,248,795	1,357,032	547,251	849,419	386,746	5,389,240
	2015
	Cost of operation	Cost of services rendered to third parties	Operating Expenses			Total
			Selling	General and administrative	Others
Personnel	596,021	28	123,812	219,348	-	939,209
Private pension plans	60,184	-	-	-	-	60,184
Materials	123,853	1,008	5,249	9,825	-	139,935
Third party services	187,080	2,777	128,022	241,115	-	558,994
Depreciation and amortization	870,427	-	21,826	84,985	-	977,238
Cost of infrastructure construction	-	1,045,301	-	-	-	1,045,301
Others	69,633	(12)	185,673	308,226	357,653	921,173
Collection fees	-	-	56,990	-	-	56,990
Allowance for doubtful accounts	-	-	126,879	-	-	126,879
Leases and rentals	31,687	-	(4)	16,874	-	48,558
Publicity and advertising	339	-	34	9,565	-	9,938
Legal, judicial and indemnities	10	-	-	263,453	-	263,463
Donations, contributions and subsidies	-	-	16	3,418	-	3,434
Gain (loss) on disposal, retirement and other noncurrent assets	-	-	-	-	16,309	16,309
Amortization of concession intangible asset	-	-	-	-	302,665	302,665
Financial compensation for use of water resources	13,768	-	-	-	-	13,768
Impairment	-	-	-	-	38,956	38,956
Others	23,829	(12)	1,759	14,916	(277)	40,214
Total	1,907,197	1,049,101	464,583	863,499	357,653	4,642,033

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(28) FINANCE INCOME (COSTS)

12 Months Ended

Dec. 31, 2017

FINANCE INCOME (EXPENSES)

FINANCE INCOME (COSTS)

	2017	2016	2015
Finance Income
Income from financial investments	457,255	667,429	472,745
Late payment interest and fines	265,455	246,045	215,923
Adjustment for inflation of tax credits	19,623	32,371	57,580
Adjustment for inflation of escrow deposits	49,502	35,228	84,683
Adjustment for inflation and exchange rate changes	60,999	147,849	121,609
Discount on purchase of ICMS credit	16,386	16,198	13,027
Adjustments to the sector financial asset (note 8)	-	32,747	162,786
PIS and COFINS on other finance income	(48,322)	(63,223)	(52,849)
PIS and COFINS on interest on capital	(27,798)	(2,324)	(6,941)
Other	87,214	88,182	74,685
Total	880,314	1,200,503	1,143,247
Finance expenses
Interest on debts	(1,661,060)	(1,811,263)	(1,725,252)
Adjustment for inflation and exchange rate changes	(540,053)	(703,128)	(686,575)
(-) Capitalized interest	50,543	68,082	45,568
Adjustments to the sector financial liability (note 8)	(82,333)	(25,079)	(1,573)
Use of public asset	(8,048)	(14,950)	(16,028)
Others	(126,917)	(167,638)	(167,250)
Total	(2,367,868)	(2,653,977)	(2,551,110)
Finance expenses, net	(1,487,554)	(1,453,474)	(1,407,863)

Interests were capitalized at an average rate of 8.54% p.a. (10.9% p.a. in 2016 and 10.25% p.a. in 2015) on qualifying assets, in accordance with IAS 23.

In line items Adjustment for inflation and exchange rate changes, the amounts include the effects of losses of R$235,852 (losses of R$ 1,399,988 in 2016 and gains of R$ 1,514,439 in 2015) on derivative instruments (note 33).

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(29) SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2017

Segment Information

SEGMENT INFORMATION

The segregation of the Company’s operating segments is based on the internal financial information and management structure and is made by type of business: electric energy distribution, electric energy generation (conventional and renewable sources), electric energy commercialization and services rendered activities.

Profit or loss, assets and liabilities per segment include items directly attributable to the segment, as well as those that can be allocated on a reasonable basis, if applicable. Prices charged between segments are based on similar market transactions. Note 1 presents the subsidiaries in accordance with their areas of operation and provides further information on each subsidiary and its business area and segment.

The information segregated by segment is presented below, in accordance with the criteria established by Executive Officers:

	Distribution	Generation (conventional source)	Generation (renewable source)	Commercialization	Services	Total	Others (*)	Elimination	Total
2017
Net operating revenue	21,068,435	741,842	1,489,932	3,402,804	40,611	26,743,623	1,281	-	26,744,905
(-) Intersegment revenues	8,182	448,421	469,152	11,297	444,935	1,381,988	-	(1,381,988)	-
Cost of electric energy	(14,146,703)	(147,379)	(348,029)	(3,196,028)	-	(17,838,139)	-	936,621	(16,901,518)
Operating costs and expenses	(4,695,480)	(156,340)	(389,443)	(47,296)	(398,188)	(5,686,747)	(51,121)	445,366	(5,292,502)
Depreciation and amortization	(763,739)	(123,129)	(617,017)	(3,054)	(19,760)	(1,526,699)	(2,353)	-	(1,529,052)
Income from electric energy service	1,470,695	763,415	604,596	167,724	67,598	3,074,028	(52,193)	-	3,021,834
Equity	-	312,390	-	-	-	312,390	-	-	312,390
Finance income	597,133	102,713	137,746	19,117	10,693	867,402	12,912	-	880,314
Finance expenses	(1,163,600)	(431,289)	(648,571)	(52,023)	(6,445)	(2,301,928)	(65,939)	-	(2,367,868)
Profit (loss) before taxes	904,228	747,229	93,770	134,818	71,846	1,951,891	(105,220)	-	1,846,670
Income tax and social contribution	(299,510)	(95,688)	(74,125)	(44,527)	(16,994)	(530,844)	(72,784)	-	(603,629)
Attributable to controlling shareholders	604,717	651,541	19,645	90,290	54,852	1,421,045	(178,004)	-	1,243,042
Attributable to controlling shareholders	604,717	601,969	3,382	90,290	54,852	1,355,211	(178,004)	-	1,177,206
Attributable to noncontrolling interests	-	49,572	16,263	-	-	65,835	-	-	65,836
Total assets (**)	22,278,452	4,287,337	12,815,017	931,546	374,435	40,686,787	596,125	-	41,282,912
Purchases of PP&E and intangible assets	1,882,502	8,973	621,046	2,927	54,149	2,569,598	835	-	2,570,433
								-
2016
Net operating revenue	15,017,166	593,775	1,334,571	2,024,350	81,595	19,051,456	60,633	-	19,112,089
(-) Intersegment revenues	22,526	409,338	338,357	62,757	318,770	1,151,748	8,661	(1,160,410)	-
Cost of electric energy	(9,747,720)	(98,521)	(272,125)	(1,876,952)	-	(11,995,318)	-	795,075	(11,200,242)
Operating costs and expenses	(3,447,081)	(106,364)	(407,673)	(47,548)	(322,131)	(4,330,797)	(132,611)	365,334	(4,098,074)
Depreciation and amortization	(591,334)	(126,596)	(553,169)	(3,779)	(12,870)	(1,287,748)	(3,417)	-	(1,291,166)
Income from electric energy service	1,253,557	671,631	439,961	158,829	65,363	2,589,342	(66,734)	-	2,522,608
Equity	-	311,414	-	-	-	311,414	-	-	311,414
Finance income	781,365	182,574	132,653	31,513	10,742	1,138,848	61,655	-	1,200,503
Finance costs	(1,331,973)	(562,196)	(667,344)	(24,761)	(5,272)	(2,591,546)	(62,432)	-	(2,653,978)
Profit (loss) before taxes	702,950	603,424	(94,730)	165,581	70,832	1,448,057	(67,510)	-	1,380,547
Income tax and social contribution	(295,748)	(98,530)	(46,311)	(53,225)	(17,019)	(510,833)	9,343	-	(501,490)
Profit (loss) for the year	407,202	504,894	(141,041)	112,357	53,813	937,225	(58,167)	-	879,057
Attributable to controlling shareholders	407,202	461,411	(75,731)	112,357	53,813	959,052	(58,167)	-	900,885
Attributable to noncontrolling interests	-	43,483	(65,311)	-	-	(21,828)	-	-	(21,828)
Total assets (**)	22,887,781	5,310,924	12,459,791	466,021	345,372	41,469,889	701,103	-	42,170,992
Purchases of PP&E and intangible assets	1,200,621	7,564	978,896	3,713	42,954	2,233,748	4,199	-	2,237,949
2015
Net operating revenue	16,945,222	572,553	1,262,297	1,716,348	55,547	20,551,967	47,246	-	20,599,212
(-) Intersegment revenues	22,318	411,038	335,979	82,544	239,088	1,090,966	3,136	(1,094,101)	-
Cost of electric energy	(11,934,217)	(223,495)	(260,091)	(1,629,793)	-	(14,047,596)	-	735,849	(13,311,747)
Operating costs and expenses	(2,889,495)	(85,388)	(336,834)	(39,632)	(251,385)	(3,602,734)	(117,649)	358,257	(3,362,126)
Depreciation and amortization	(587,059)	(131,969)	(540,578)	(4,534)	(12,633)	(1,276,773)	(3,128)	-	(1,279,903)
Income from electric energy service	1,556,770	542,738	460,772	124,933	30,617	2,715,830	(70,396)	-	2,645,434
Equity	-	216,885	-	-	-	216,885	-	-	216,885
Finance income	740,628	110,018	131,354	42,840	44,098	1,068,938	74,310	-	1,143,247
Finance costs	(1,256,801)	(549,286)	(599,303)	(38,386)	(4,858)	(2,448,634)	(102,477)	-	(2,551,110)
Profit (loss) before taxes	1,040,597	320,354	(7,176)	129,386	69,857	1,553,017	(98,563)	-	1,454,454
Income tax and social contribution	(414,633)	(37,570)	(49,222)	(41,282)	(18,232)	(560,939)	(18,239)	-	(579,177)
Profit (loss) for the year	625,965	282,783	(56,398)	88,104	51,625	992,079	(116,802)	-	875,277
Attributable to controlling shareholders	625,965	251,831	(35,781)	88,104	51,625	981,744	(116,802)	-	864,942
Attributable to noncontrolling interests	-	30,954	(20,617)	(0)	-	10,337	-	-	10,337
Total assets (**)	22,138,086	4,575,230	11,868,943	714,781	317,845	39,614,885	917,586	-	40,532,471
Purchases of PP&E and intangible assets	868,495	6,910	493,584	2,432	39,176	1,410,597	17,199	-	1,427,796

(*) Others - Refer basically to assets and transactions not related to any of the identified segments

(**) Intangible assets, net of amortization, were allocated to their respective segments

As the Brazilian economic conditions have deteriorated even further during 2017, the following was recorded R$20,437 of CPFL Renováveis (renewable generation segment) impairment losses (R$40,433 in 2016) and CPFL Telecom – “segment others”, an additional impairment of R$7,858 in 2016. This loss was recognized in the statement of profit or loss in line item “Other operating expenses” (note 27).

The investment balance in joint ventures, accounted for under the equity method and classified in the generation (conventional source) segment, is R$1,022,696 (R$ 1,493,753 in 2016).

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(30) RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2017

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

The Company’s controlling shareholders were, as of December 31, 2017, as follows:

· State Grid Brazil Power Participações S.A

Indirect subsidiary of State Grid Corporation of China, a Chinese state-owned company primarily engaged in developing and operating businesses in the electric energy sector.

· ESC Energia S.A.

Subsidiary of State Grid Brazil Power Participações S.A.

The direct and indirect interest in operating subsidiaries are described in note 1.

Controlling shareholders, associates companies, joint ventures and entities under common control that in some way exercise significant influence over the Company are considered to be related parties.

The main transactions are listed below:

a) Purchase and sale of energy and charges - refer basically to energy purchased or sold by distribution, commercialization and generation subsidiaries through short or long-term agreements and tariffs for the use of the distribution system (TUSD). Such transactions, when conducted in the free market, are carried out under conditions considered by the Company as similar to market conditions at the time of the trading, according to internal policies previously established by the Company’s management. When conducted in the regulated market, the prices charged are set through mechanisms established by the Grant Authority.

b) Intangible assets, Property, plant and equipment, Materials and Service – refer to the purchase of equipment, cables and other materials for use in distribution and generation activities and contracting of services such as construction and information technology consultancy.

c) Advances – refer to advances for investments in research and development.

d) Intragroup loans – refer mainly to contracts with the noncontrolling shareholder of the subsidiary CPFL Renováveis, with maturity defined for the date of distribution of earnings of the indirect subsidiary to its shareholders and remuneration of 8% p.a. + IGP-M.

To ensure that commercial transactions with related parties are conducted under usual market conditions, the Company set up a “Related Parties Committee”, comprising representatives of the controlling shareholders, responsible for analyzing the main transactions with related parties.

The subsidiaries CPFL Paulista and CPFL Piratininga renegotiated with the subsidiary Ceran the extension of the original maturities of the energy purchase bills, previously from 15 November 2017 and 15 December 2017, to January 2018.

The total compensation of key management personnel in 2017 was R$ 73,670 (R$ 58,132 in 2016 and R$ 43,208 in 2015). This amount comprises R$64,516 (R$49,989 in 2016 and R$ 44,061 in 2015) in respect of short-term benefits, R$1,516 (R$1,212 in 2016 and R$ 1,087 in 2015) of post-employment benefits and a provision of R$7,638 (R$ 6,930 in 2016 and reversal of provision of R$ 1,940 in 2015) for other long-term benefits, and refers to the amount recognized on an accrual basis.

Transactions with entities under common control basically refer to transmission system charge paid by the Company’s subsidiaries to the direct or indirect subsidiaries of State Grid Corporation of China.

Transactions between related parties involving controlling shareholders, entities under common control or with significant influence and joint ventures are as follows:

	ASSETS		LIABILITIES		INCOME			EXPENSES
	December 31, 2017	December 31, 2016	December 31, 2017	December 31, 2016	2017	2016	2015	2017	2016	2015
Advances
BAESA – Energética Barra Grande S.A.	-	-	691	726	-	-	-	-	-	-
Foz do Chapecó Energia S.A.	-	-	979	1,025	-	-	-	-	-	-
ENERCAN - Campos Novos Energia S.A.	-	-	1,212	1,269	-	-	-	-	-	-
EPASA - Centrais Elétricas da Paraiba	-	-	440	462	-	-	-	-	-	-
Energy purchases and sales, and charges
Entities under common control (Subsidiaries of State Grid Corporation of China)*	-	-	13,330	-	-	-	-	91,302	-	-
BAESA – Energética Barra Grande S.A.	-	-	13,169	5,642	-	-	6,080	80,362	60,765	111,541
Foz do Chapecó Energia S.A.	-	-	37,415	35,018	-	215	4,996	381,193	358,272	330,675
ENERCAN - Campos Novos Energia S.A.	823	387	51,381	50,526	8,763	3,684	23,283	281,530	269,480	244,102
EPASA - Centrais Elétricas da Paraiba	-	-	19,458	12,418	-	-	15,243	137,376	91,010	168,187
Intangible assets, property, plant and equipment, materials and services rendered
BAESA – Energética Barra Grande S.A.	153	56	-	-	1,582	521	1,354	-	-	-
Foz do Chapecó Energia S.A.	2	104	-	-	1,726	1,424	1,483	-	-	-
ENERCAN - Campos Novos Energia S.A.	152	74	-	-	1,665	1,826	1,354	-	-	-
EPASA - Centrais Elétricas da Paraíba S.A.	416	1,599	-	-	(469)	488	720	-	-	-
Intragroup loans
EPASA - Centrais Elétricas da Paraíba S.A.	-	38,078	-	-	327	4,379	14,123	-	-	-
Noncontrolling shareholders - CPFL Renováveis	8,612	9,067	-	-	(253)	1,039	1,475	-	-	-
Dividend and interest on own capital
BAESA – Energética Barra Grande S.A.	108	89	-	-	-	-	-	-	-	-
Chapecoense Geração S.A.	32,734	29,329	-	-	-	-	-	-	-	-
ENERCAN - Campos Novos Energia S.A.	21,184	40,983	-	-	-	-	-	-	-	-
Others
Instituto CPFL	-	-	-	-	-	-	-	3,613	-	-

The comparative information below refers to the period in which the controlling shareholders were those prior to the change of control described in note 23.

	ASSETS	LIABILITIES	INCOME		EXPENSES
	Dec. 31, 2016	Dec. 31, 2016	2016	2015	2016	2015
Bank balances and short-term investments
Banco Bradesco S.A.(***)	-	-	-	351,086	-	312
Banco do Brasil S.A.	48,985	-	4,113	28,466	5	4
Borrowings (**), debentures (**) and derivatives (**)
Banco Bradesco S.A.(***)	-	-	-	-	-	85,505
Banco do Brasil S.A.	-	4,257,562	800	-	463,949	459,889
Banco BNP Paribas Brasil S.A	5,126	-	-	-	67,196	8,978
Other financial transactions
Banco Bradesco S.A.(***)	-	-	-	166	-	4,174
Banco do Brasil S.A.	-	962	234	80	6,408	5,941
Energy purchases and sales, and charges
AES Tiete S.A. (****)	-	-	2	-	14,498	-
Afluente Transmissão de Energia Elétrica S.A.	-	53	-	-	1,212	1,426
Aliança Geração de Energia S.A	-	1,183	4	1	49,944	34,063
Alpargatas S.A. (****)		-	2,954	-	-	-
Arizona 1 Energia Renovável S.A	-	-	-	-	967	883
Baguari I Geração de Energia Elétrica S.A.	-	6	-	-	294	268
BRF Brasil Foods	-	-	20,190	-	-	-
Caetite 2 Energia Renovável S.A.	-	-	-	-	889	810
Caetité 3 Energia Renovável S.A.	-	-	-	-	896	817
Calango 1 Energia Renovável S.A.	-	-	-	-	1,073	977
Calango 2 Energia Renovável S.A.	-	-	-	-	916	834
Calango 3 Energia Renovável S.A.	-	-	-	-	1,072	977
Calango 4 Energia Renovável S.A.	-	-	-	-	995	907
Calango 5 Energia Renovável S.A.	-	-	-	-	1,054	963
Companhia de Eletricidade do Estado da Bahia – COELBA	743	121	19,296	14,491	121	46
Companhia Energética de Pernambuco - CELPE	692	20	9,829	7,062	250	206
Companhia Energética do Rio Grande do Norte - COSERN	267	-	3,128	2,580	-	-
Companhia Hidrelétrica Teles Pires S.A.	-	1,416	57	17	53,710	29,915
ELEB Equipamentos Ltda	-	-	-	4,036	-	-
Embraer	-	-	6,938	26,615	-	-
Energética Águas da Pedra S.A.	-	112	6	2	4,716	4,260
Estaleiro Atlântico Sul S.A.	-	-	7,978	19,026	-	-
Goiás Sul Geração de Enegia S.A.	-	-	-	-	181	166
InterCement Brasil S.A	-	-	2	1	-	-
Itapebi Geração de Energia S.A	-	-	3	1	-	-
Mel 2 Energia Renovável S.A.	-	-	-	-	718	632
NC ENERGIA S.A.	451	2	28,298	5,336	6	-
Norte Energia S.A.	1	4,585	17	1	61,240	-
Rio PCH I S.A.	-	209	-	-	8,865	8,004
Samarco Mineração S.A.	-	-	2	1	-	-
Santista Jeanswear S/A	-	-	13,600	4,491	-	-
Santista Work Solution S/A	-	-	2,224	-	-	-
SE Narandiba S.A.	-	2	-	-	152	166
Serra do Facão Energia S.A. - SEFAC	-	557	-	-	23,153	20,916
Termopernambuco S.A.	-	-	5	3	-	-
ThyssenKrupp Companhia Siderúrgica do Atlântico	-	-	25,268	37,238	7,683	6,965
Tupy	-	-	-	-	27,127	-
Vale Energia S.A.	8,680	-	102,069	92,353	216	695
Intangible assets, property, plant and equipment, materials and services rendered
Alpargatas S.A. (***)	168	-	2,310	-	-	-
Afluente Transmissão de Energia Elétrica S.A.	-	-	-	-	5	-
Banco Bradesco S.A.(***)	-	-	-	-	-	19
Banco do Brasil S A	-	-	-	-	6	170
Brasil veículos Companhia de Seguros	-	-	2	-	-	-
BRF Brasil Foods	-	-	1,250	-	-	-
Companhia de Saneamento Básico do Estado de São Paulo - SABESP	4	42	170	1,034	94	31
Companhia Brasileira de Soluções e Serviços CBSS - Alelo (***)	-	-	-	-	-	576
Companhia de Eletricidade do Estado da Bahia – COELBA	-	-	-	-	-	50
Concessionária Auto Raposo Tavares S.A. - CART	-	-		-	15	-
Concessionária de Rodovias do Oeste de São Paulo – ViaOeste S.A.	-	-	-	-	6	-
Concessionária do Sistema Anhanguera - Bandeirante S.A.	86	-	-	-	10	9
Estaleiro Atlântico Sul S.A.	-	-	9	-	-	-
Ferrovia Centro-Atlântica S.A.	-	-	-	-	24	22
HM 02 Empreendimento Imobiliário SPE Ltda.	-	-	45	-	-	-
HM Engenharia e Construções S.A.	-	-	-	272	-	-
Indústrias Romi S.A.	4	-	51	68	-	-
InterCement Brasil S.A	-	-	43	26	-	-
Oi Móvel S.A (***)	-	-	-	-	302	-
Logum Logística S.A.	26	-	730	55	-	-
LUPATECH	-	-	-	-	-	2
Mapfre Seguros Gerais S.A. (***)	-	-	-	4	-	1
NC Energia S.A.	-	-	17	-	-	-
Renovias Concessionária S.A.	-	-	-	-	17	-
Rodovias Integradas do Oeste S.A.	-		-	-	3	-
SAMM - Sociedade de Atividades em Multimídia Ltda.	-	-	1,410	1,463
Santista Jeanswear S/A	-		1	21	-	-
Tim Celular S.A. (***)	6	89	2,008	-	12	-
TOTVS S.A.		2	2	-	32	44
Ultrafértil S.A	-		14	868	-	-
Vale Energia S.A.	-		331	-	-	-
Vale S.A.	-	-	-	-	11	-
Vale Fertilizantes S.A	-		-	45	-	-
(**) The balances include the mark to market adjustments
(***) Related party until December 2015
(****) Related party from January 2016

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(31) INSURANCE

12 Months Ended

Dec. 31, 2017

Insurance [Abstract]

INSURANCE

The subsidiaries maintain insurance policies with coverage based on specialized advice and takes into account the nature and degree of risk. The amounts are considered sufficient to cover any significant losses on assets and/or responsibilities. Expenses related to coverages are as follows:

Description	Type of cover	Dec. 31, 2017	Dec. 31, 2016 (*)	31/12/2015 (*)
Concession financial asset / Intangible assets	Fire, lightening, explosion, machinery breakdown, electrical damage and engineering risk	7,440,359	9,679,825	8,634,344
Transport	National transport	302,364	416,358	319,834
Stored materials	Fire, lightning, explosion and robbery	229,496	232,849	171,585
Automobiles	Comprehensive cover	16,779	13,235	6,544
Civil liability	Electric energy distributors	263,000	200,000	118,000
Personnel	Group life and personal accidents	694,341	234,357	202,989
Others	Operational risks and others	158,340	281,914	323,200
Total		9,104,679	11,058,537	9,776,496
(*) Information not audited by independent auditors

For the civil liability insurance of the officers, the insured amount is shared among the companies of the CPFL Energia Group. The premium is paid individually by each company involved, and the gross revenue is the base for the apportionment criterion.

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(32) RISK MANAGEMENT

12 Months Ended

Dec. 31, 2017

Risk Management

RISK MANAGEMENT

The business of the Group comprise mainly the generation, commercialization and distribution of electric energy. As public utilities concessionaires, the activities and/or tariffs of its principal subsidiaries are regulated by ANEEL.

Risk management structure

At CPFL Group, the risk management is conducted through a structure that involves the Board of Directors and Supervisory Board, Advisory Committees, Executive Board, Internal Audit and Corporate Risks Management and business areas. This management is regulated by the Corporate Risk Management Policy, which describes the risk management model as well as the attributions of each agent.

The Board of Directors of CPFL Energia is responsible for deciding on the risk limit methodologies recommended by the Executive Board, and for being aware of the exposures and mitigation plans presented in the event these limits are exceeded. This forum is also responsible for being aware of and monitoring any important weaknesses in controls and/or processes, as well as relevant regulatory compliance failures, following up on the plans proposed by the Executive Board to correct them.

The Advisory Committee(s) of the Board of Directors, in its role(s) of technical body(ies), is responsible for becoming aware of (i) the risk monitoring models, (ii) the exposures to risks, and (iii) the control levels (including their effectiveness), supporting the Board of Directors in the performance of its statutory role related to risk management.

The Supervisory Board of CPFL Energia is responsible for, among other things, certifying that Management has means to identify the risks on the preparation and disclosure of the financial statements to which the CPFL Group is exposed as well as for monitoring the effectiveness of the control environment.

The Executive Board of CPFL Energia is responsible for conducting businesses within the risk limits defined, and should take the required measures to avoid that the exposure to risks exceeds such limits and report any excess of the limit to the Board of Directors of CPFL Energia, presenting mitigation actions.

The Internal Audit and Corporate Risks Management is responsible for coordinating the risk management process at CPFL Group, developing and keeping up-to-date Corporate Risk Management methodologies that involve the identification, measurement, monitoring and reporting of risks to which the CPFL Group is exposed.

The business areas have the primary responsibility for the management of the risks inherent to its processes, and should conduct them within the exposure limits defined and implementing mitigation plans for the main exposures.

The main market risk factors that affect the businesses are as follows:

Foreign exchange risk: This risk derives from the possibility of the Group incurring losses and cash constraints due to fluctuations in exchange rates, increasing the balances of liabilities denominated in foreign currency or decreasing the portion of revenue arising from annual adjustment of part of the tariff based on the fluctuation of the dollar, in power sale agreements of the joint venture ENERCAN. The exposure related to funding in foreign currency is hedged by swap transactions. The exposure related to ENERCAN revenue, proportional to the interest held by the Company, is hedged by financial instruments such as the zero cost collar described in note 33.b.1. The quantification of these risks is presented in note 33. In addition, the subsidiaries are exposed in their operating activities to fluctuations in exchange rates on purchase of electricity from Itaipu. The compensation mechanism - CVA protects the distribution subsidiaries against any economic losses.

Interest rate risk and inflation indexes: This risk arises due to the possibility of the Group incurring losses due to fluctuations in interest rates and in inflation indexes, which would increase the finance costs related to borrowings and debentures. The quantification of this risk is presented in note 33.

Credit risk: This risk arises from the possibility of the subsidiaries incurring losses resulting from difficulties in collecting amounts billed to customers. This risk is managed by the sales and services segments through norms and guidelines applied in terms of the approval, guarantees required and monitoring of the operations. In the distribution segment, even though it is highly pulverized, the risk is managed through monitoring of defaults, collection measures and cutting off supply. In the generation segment there are contracts under the regulated environment (ACR) and bilateral agreements that call for the posting of guarantees.

Risk of under/overcontracting from distributors: Risk inherent to the energy distribution business in the Brazilian market to which the distributors of the CPFL Group and all distributors in the market are exposed. Distributors can be prevented from fully passing through the costs of their electric energy purchases in two situations: (i) volume of energy contracted above 105% of the energy demanded by consumers and (ii) level of contracts lower than 100% of such demanded energy. In the first case, the energy contracted above 105% is sold in the CCEE and is not passed through to consumers, that is, in PLD scenarios lower than the purchase price of these contracts, there is a loss for the concession. In the second case, the distributors are required to purchase energy at the PLD price at the CCEE and do not have guarantees of full pass-through to the consumer tariffs, and there is also a penalty for insufficiency of contractual guarantee. These situations may be mitigated if the distributors are able to justify the involuntary exposures or surpluses.

Market risk of commercialization companies: This risk arises from the possibility of commercialization companies incurring losses due to variations in the spot prices that will value the positions of energy surplus or deficit of its portfolio in the free market, marked against the market price of electricity.

Risk of energy shortages: The energy sold by subsidiaries is primarily generated by hydropower plants. A prolonged period of low rainfall could result in a reduction in the volume of water in the power plants’ reservoirs, compromising the recovery of their volume, and resulting in losses due to the increase in the cost of purchasing energy or a reduction in revenue due to the introduction of comprehensive electric energy saving programs or other water rationing programs, as in 2001.

The storage conditions of the National Interconnected System (“SIN”) allowed the energy generation through 2017, with no supply risk, despite the low storage levels in the Northeast sub-system. The improvement in SIN storage conditions, associated with the reduced demand verified during the year and the availability of thermoelectric power generation, significantly reduce the likelihood of additional load cuts. 

Risk of acceleration of debts: The Company has borrowing agreements and debentures with restrictive covenants normally applicable to these types of transactions, involving compliance with economic and financial ratios. These covenants are monitored and do not restrict the capacity to operate normally.

Regulatory risk: The electric energy supplied tariffs charged to captive consumers by the distribution subsidiaries are set by ANEEL, at intervals established in the concession agreements entered into with the Federal Government and in accordance with the periodic tariff review methodology established for the tariff cycle. Once the methodology has been ratified, ANEEL establishes tariffs to be charged by the distributor to the final consumers. In accordance with Law No. 8,987/1995, the tariffs set shall ensure the economic and financial equilibrium of the concession agreement at the time of the tariff review, but could result in lower adjustments than expected by the electric energy distributors.

Financial instruments risk management

The Company and its subsidiaries maintain operating and financial policies and strategies to protect the liquidity, safety and profitability of their assets. Accordingly, control and follow-up procedures are in place as regards the transactions and balances of financial instruments, for the purpose of monitoring the risks and current rates in relation to market conditions.

Risk management controls: In order to manage the risks inherent to the financial instruments and to monitor the procedures established by Management, the Company and its subsidiaries use Luna and Bloomberg software systems to calculate the mark to market, stress testing and duration of the instruments, and assess the risks to which the Company and its subsidiaries are exposed. Historically, the financial instruments contracted by the Company and its subsidiaries supported by these tools have produced adequate risk mitigation results. It must be stressed that the Company and its subsidiaries routinely contract derivatives, always with the appropriate levels of approval, only in the event of exposure that Management regards as a risk. The Company and its subsidiaries do not enter into transactions involving speculative derivatives.

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(33) FINANCIAL INSTRUMENTS

12 Months Ended

Dec. 31, 2017

Financial Instruments

FINANCIAL INSTRUMENTS

The main financial instruments, at fair value and/or the carrying amount is significantly different of the respective fair value, classified in accordance with the Group’s accounting practices, are:

					December 31, 2017
	Note	Category	Measurement	Level (*)	Carrying amount	Fair value
Asset
Cash and cash equivalent	5	(a)	(2)	Level 1	2,289,302	2,289,302
Cash and cash equivalent	5	(a)	(2)	Level 2	960,340	960,340
Derivatives	33	(a)	(2)	Level 2	595,872	595,872
Derivatives - zero-cost collar	33	(a)	(2)	Level 3	52,058	52,058
Concession financial asset - distribution	10	(b)	(2)	Level 3	6,330,681	6,330,681
					10,228,253	10,228,253
Liability
Borrowings - principal and interest	16	(c)	(1)	Level 2 (***)	6,142,583	5,912,175
Borrowings - principal and interest (**)	16	(a)	(2)	Level 2	4,849,474	4,849,474
Debentures - Principal and interest	17	(c)	(1)	Level 2 (***)	9,176,527	7,581,432
Derivatives	33	(a)	(2)	Level 2	94,806	94,806
					20,263,390	18,437,887
(*) Refers to the hierarchy for determination of fair value
(**) As a result of the initial designation of this financial liability, the consolidated financial statements reported a gain of R$ 21,137 in 2017 (a loss of R$ 274,834 in 2016)
(***) Only for disclosure purposes, in accordance with IFRS 7
Key
Category:		Measurement:
(a) - Measured at fair value through profit or loss		(1) - Measured at amortized cost
(b) - Available for sale		(2) - Measured at fair value
(c) - Other finance liabilities

The financial instruments for which the carrying amounts approximate the fair values at the end of the reporting period, as they are either short term in nature, bear post fixed interest rates or are of a high credit rating are:

· Financial assets: (i) consumers, concessionaires and licensees, (ii) leases, (iii) associates, subsidiaries and parent company, (iv) receivables – CDE, (v) concession financial asset - transmission, (vi) pledges, funds and restricted deposits, (vii) services rendered to third parties, (viii) Collection agreements, and (ix) sector financial asset.

· Financial liabilities: (i) trade payables, (ii) regulatory charges, (iii) use of public asset, (iv) consumers and concessionaires payable, (v) FNDCT/EPE/PROCEL, (vi) collection agreement, (vii) reversal fund, (viii) payables for business combination, (ix) tariff discount CDE, and (x) sector financial liability.

In addition, in 2017 there were no transfers between hierarchical levels of fair value.

a) Valuation of financial instruments

As mentioned in note 4, the fair value of a security corresponds to its maturity value (redemption value) adjusted to present value by the discount factor (relating to the maturity date of the security) obtained from the market interest curve, in Brazilian reais.

IFRS 7 requires the classification in a three-level hierarchy for fair value measurement of financial instruments, based on observable and unobservable inputs related to the valuation of a financial instrument at the measurement date.

IFRS 7 also defines observable inputs as market data obtained from independent sources and unobservable inputs that reflect market assumptions.

The three levels of the fair value hierarchy are:

· Level 1: quoted prices in an active market for identical instruments;

· Level 2: observable inputs other than quoted prices in an active market that are observable for the asset or liability, directly (i.e. as prices) or indirectly (i.e. derived from prices);

· Level 3: inputs for the instruments that are not based on observable market data.

As the distribution subsidiaries have classified their concession financial asset as available-for-sale, the relevant factors for fair value measurement are not publicly observable. The fair value hierarchy classification is therefore level 3. The changes between years and the respective gains in profit for the year of R$204,443 (R$ 186,148 in 2016 and R$ 393,343 in 2015), and the main assumptions are described in note 10 and 25.

Additionally, the main assumptions used in the fair value measurement of the zero-cost collar derivative, the fair value hierarchy of which is Level 3, are disclosed in note 33 b.1.

The Company recognizes in “Investments at cost” in the financial statements the 5.94% interest held by the indirect subsidiary Paulista Lajeado Energia S.A. in the total capital of Investco S.A. (“Investco”), in the form of 28,154,140 common shares and 18,593,070 preferred shares not quoted in stock markets. The main objective of its operations is to generate electric energy for commercialization by the shareholders holding the concession. The Company recognizes the investment at cost.

b) Derivatives

The Group has the policy of using derivatives to reduce their risks of fluctuations in exchange and interest rates, without any speculative purposes. The Group has exchange rate derivatives compatible with the exchange rate risks net exposure, including all the assets and liabilities tied to exchange rate changes.

The derivative instruments entered into by the Group are currency or interest rate swaps with no leverage component, margin call requirements or daily or periodical adjustments. Furthermore, in 2015 subsidiary CPFL Geração contracted a zero-cost collar (see item b.1 below).

As a large part of the derivatives entered into by the subsidiaries have their terms fully aligned with the hedged debts, and in order to obtain more relevant and consistent accounting information through the recognition of income and expenses, these debts were designated at fair value, for accounting purposes (note 16). Other debts with terms different from the derivatives contracted as a hedge continue to be recognized at amortized cost. Furthermore, the Group did not adopt hedge accounting for derivative instruments.

At December 31, 2017, the Group had the following swap transactions, all traded on the over-the-counter market:

	Fair values (carrying amounts)
Company / strategy / counterparts	Assets	Liabilities		Fair value, net	Values at cost, net	Gain (loss) on marking to market	Currecy / index	Maturity range	Notional
Derivatives to hedge debts designated at fair value
Exchange rate hedge
CPFL Paulista
Bank of Tokyo-Mitsubishi	34,627	-		34,627	35,864	(1,237)	dollar	March 2019	117,400
Bank of America Merrill Lynch	42,466	-		42,466	42,830	(363)	dollar	September 2018	106,020
Bank of America Merrill Lynch	48,135	-		48,135	48,802	(667)	dollar	March 2019	116,600
J.P.Morgan	24,067	-		24,067	24,401	(334)	dollar	March 2019	58,300
J.P.Morgan	13,808	-		13,808	13,659	149	dollar	January 2019	67,613
Bank of Tokyo-Mitsubishi	14,124	-		14,124	22,015	(7,891)	dollar	February 2020	142,735
Bank of America Merrill Lynch	89,684	-		89,684	89,289	395	dollar	February 2018	405,300
Bank of America Merrill Lynch	-	(5,236)		(5,236)	(1,653)	(3,583)	dollar	October 2018	329,500
Bradesco	-	(5,163)		(5,163)	(4,068)	(1,095)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(4,805)		(4,805)	(4,055)	(750)	dollar	May 2021	59,032
Citibank	-	(4,971)		(4,971)	(4,062)	(910)	dollar	May 2021	59,032
Citibank	-	(4,948)		(4,948)	(4,080)	(868)	dollar	May 2021	59,032
	266,911	(25,124)		241,787	258,941	(17,154)
CPFL Piratininga
Citibank	45,457	-		45,457	47,966	(2,509)	dollar	March 2019	117,250
Bradesco	27,046	-		27,046	27,257	(211)	dollar	April 2018	55,138
J.P.Morgan	27,050	-		27,050	27,259	(209)	dollar	April 2018	55,138
Citibank	30,880	-		30,880	35,979	(5,099)	dollar	January 2020	169,838
BNP Paribas	37,212	-		37,212	36,649	563	euro	January 2018	175,714
Bradesco	-	(5,163)		(5,163)	(4,068)	(1,095)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(4,805)		(4,805)	(4,055)	(750)	dollar	May 2021	59,032
Citibank	-	(4,971)		(4,971)	(4,062)	(910)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(2,339)		(2,339)	(2,035)	(304)	dollar	May 2021	29,516
Citibank	-	(2,474)		(2,474)	(2,040)	(434)	dollar	May 2021	29,516
	167,645	(19,753)		147,891	158,850	(10,959)
RGE
Bank of Tokyo-Mitsubishi	22,785	-		22,785	23,054	(270)	dollar	April 2018	36,270
Bank of Tokyo-Mitsubishi	101,289	-		101,289	102,467	(1,178)	dollar	May 2018	168,346
Bank of Tokyo-Mitsubishi	374	-		374	1,313	(939)	dollar	October 2018	169,260
Bradesco	-	(5,163)		(5,163)	(4,068)	(1,095)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(4,805)		(4,805)	(4,055)	(750)	dollar	May 2021	59,032
Citibank	-	(4,971)		(4,971)	(4,062)	(910)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(4,678)		(4,678)	(4,070)	(609)	dollar	May 2021	59,032
	124,448	(19,619)	#	104,829	110,579	(5,750)
Companhia Jaguari de Energia (CPFL Santa Cruz)
Scotiabank	-	(1,167)		(1,167)	(1,327)	160	dollar	July 2019	65,936
CPFL Paulista Lajeado
Itaú	598	-		598	557	41	dollar	March 2018	35,000
CPFL Brasil
Scotiabank	-	(1,537)		(1,537)	(1,608)	71	dollar	August 2018	45,360
Scotiabank	6,243	-		6,243	10,610	(4,367)	dollar	September 2020	249,989
Scotiabank	3,964	-		3,964	6,674	(2,709)	dollar	October 2020	150,011
	10,208	(1,537)	#	8,671	15,676	(7,005)
CPFL Geração
Scotiabank	-	(2,070)		(2,070)	(2,355)	286	dollar	July 2019	117,036
Votorantim	-	(5,339)		(5,339)	(5,316)	(23)	dollar	June 2019	104,454
Bradesco	-	(103)		(103)	433	(536)	dollar	September 2019	32,636
Citibank	-	(10,985)		(10,985)	(613)	(10,372)	dollar	September 2020	397,320
Scotiabank	-	(9,110)		(9,110)	(9,278)	167	dollar	December 2019	174,525
	-	(27,607)		(27,607)	(17,129)	(10,478)
Subtotal	569,809	(94,806)		475,004	526,148	(51,145)
Derivatives to hedge debts  not designated at fair value
Price index hedge
CPFL Geração
Santander	10,263	-		10,263	8,344	1,919	IPCA	April 2019	35,235
J.P.Morgan	10,263	-		10,263	8,344	1,919	IPCA	April 2019	35,235
	20,525	-		20,525	16,688	3,837
Interest rate hedge (1)
CPFL Paulista
J.P.Morgan	1,112	-		1,112	255	857	CDI	February 2021	300,000
Votorantim	380	-		380	87	293	CDI	February 2021	100,000
Santander	401	-		401	92	309	CDI	February 2021	105,000
	1,893	-		1,893	434	1,459
CPFL Piratininga
Votorantim	536	-		536	122	414	CDI	February 2021	135,000
Santander	402	-		402	91	310	CDI	February 2021	100,000
	938	-		938	213	724
RGE
Votorantim	620	-		620	143	477	CDI	February 2021	170,000
CPFL Geração
Votorantim	2,088	-		2,088	403	1,685	CDI	August 2020	460,000
Subtotal	26,063	-		26,063	17,881	8,182
Other derivatives (2)
CPFL Geração
Itaú	18,126	-		18,126	-	18,126	dollar	September 2020	19,975
Votorantim	14,948	-		14,948	-	14,948	dollar	September 2020	19,975
Santander	18,984	-		18,984	-	18,984	dollar	September 2020	25,248
Subtotal	52,058	-		52,058	-	52,058
Total	647,930	(94,806)		553,124	544,029	9,095
Current	444,029	(10,230)
Noncurrent	203,901	(84,576)
For further details on terms and information on debts and debentures, see notes 16 and 17
(1) The interest rate hedge swaps have half-yearly validity, so the notional value reduces according to the amortization of the debt.
(2) Due to the characteristics of this derivative (zero-cost collar), the notional amount is presented in U.S. dollar
(3)The values at cost are the derivative amount without the respective mark to market, while the notional refers to the contracted accrual.

	December 31, 2016	Interests and monetary restatements	Repayments of principal	December 31, 2017
Derivatives
to hedge debts designated at fair value	602,476	(189,466)	113,138	526,148
to hedge debts not designated at fair value	7,181	(1,175)	11,875	17,881
Others (zero-cost collar)	-	22,372	(22,372)	-
Mark-to-market (*)	76,679	(67,584)	-	9,095
	686,336	(235,853)	102,641	553,124
(*) The effects on profit or loss for the year ended December 31, 2017 related to the fair value adjustments (MTM) of the derivatives are: (i) a loss of R$ 75,649 for debts designated at fair value, (ii) a gain of R$ 13,722 for debts not designated at fair value and (iii) a loss of R$ 5,657 for other derivatives (zero-cost collar).

As mentioned above, certain subsidiaries applied the fair value hedge to some of its financial instruments and as a result debts were marked to market (note 16).

The Group have recognized gains and losses on their derivatives. However, as these derivatives are used as a hedge, these gains and losses minimized the impact of variations in exchange and interest rates on the hedged debts. For the years 2017, 2016 and 2015, the derivatives resulted in the following impacts on the result, recognized in the line item of finance costs on adjustment for inflation and exchange rate changes:

		Gain (Loss)
Company	Hedged risk / transaction	2017	2016	2015
CPFL Energia	Exchange variation	-	(76,202)	71,492
CPFL Energia	Mark to Market	-	2,319	(2,319)
CPFL Paulista	Interest rate variation	304	(1,423)	(2,250)
CPFL Paulista	Exchange variation	(89,612)	(802,479)	843,224
CPFL Paulista	Mark to Market	(25,410)	118,663	(98,738)
CPFL Piratininga	Interest rate variation	175	(661)	(609)
CPFL Piratininga	Exchange variation	(19,799)	(358,412)	300,652
CPFL Piratininga	Mark to Market	(18,999)	48,193	(32,431)
RGE	Interest rate variation	115	(835)	(1,321)
RGE	Exchange variation	(27,237)	(252,321)	291,612
RGE	Mark to Market	(10,679)	48,915	(29,946)
CPFL Geração	Interest rate variation	852	3,161	2,600
CPFL Geração	Exchange variation	(41,793)	(145,933)	122,294
CPFL Geração	Mark to Market	(6,033)	66,425	(7,896)
CPFL Santa Cruz	Exchange variation	(947)	(6,986)	9,899
CPFL Santa Cruz	Mark to Market	120	148	(80)
CPFL Leste Paulista	Exchange variation	(947)	(1,076)	4,596
CPFL Leste Paulista	Mark to Market	120	(80)	(76)
CPFL Sul Paulista	Exchange variation	(947)	(7,577)	12,404
CPFL Sul Paulista	Mark to Market	120	170	(83)
CPFL Jaguari	Exchange variation	(947)	(10,236)	16,616
CPFL Jaguari	Mark to Market	120	273	(63)
CPFL Mococa	Exchange variation	-	-	2,022
CPFL Mococa	Mark to Market	-	-	(33)
Paulista Lajeado	Exchange variation	(2,052)	(11,046)	4,626
Paulista Lajeado	Mark to Market	66	1,649	(1,675)
CPFL Telecom	Exchange variation	-	-	3,204
CPFL Telecom	Mark to Market	-	-	6
CPFL Brasil	Exchange variation	14,567	(13,857)	5,367
CPFL Brasil	Mark to Market	(7,009)	2,383	(2,378)
CPFL Serviços	Exchange variation	-	(3,420)	3,810
CPFL Serviços	Mark to Market	-	254	(87)
		(235,852)	(1,399,988)	1,514,439

b.1) Zero-cost collar derivative contracted by CPFL Geração

In 2015, subsidiary CPFL Geração contracted US$ denominated put and call options, involving the same financial institution as counterpart, and which on a combined basis are characterized as an operation usually known as zero-cost collar. The contracting of this operation does not involve any kind of speculation, inasmuch as it is aimed at minimizing any negative impacts on future revenues of the joint venture ENERCAN, which has electric energy sale agreements with annual restatement of part of the tariff based on the variation in the US$. In addition, according to Management’s view, the scenario in 2015 was favorable for contracting this type of financial instrument, considering the high volatility implicit in dollar options and the fact that there is no initial cost for same.

The total amount contracted was US$ 111,817, with due dates between October 1, 2015 and September 30, 2020. As at December 31, 2017, the total amount contracted was US$ 65,197, considering the options already settled up to date. The exercise prices of the dollar options vary from R$ 4.20 to R$ 4.40 for the put options and from R$ 5.40 to R$ 7.50 for the call options.

These options have been measured at fair value in a recurring manner, as required by IAS 39. The fair value of the options that are part of this operation has been calculated based on the following premises:

Valuation technique(s) and key information	We used the Black Scholes Option Pricing Model, which aims to obtain the fair price of the options involving the following variables: value of the asset, exercise price of the option, interest rate, term and volatility.
Significant unobservable inputs	Volatility determined based on the average market pricing calculations, future dollar and other variables applicable to this specific transaction, with average variation of 19.65%.
Relationship between unobservable inputs and fair value (sensitivity)	A slight rise in long-term volatility, analyzed on an isolated basis, would result in an insignificant increase in fair value. If the volatility were 10% higher and all the other variables remained constant, the net carrying amount (asset) would increase by R$ 477, resulting in a net asset of R$ 51,581.

The following table reconciles the opening and closing balances of the call and put options for the year ended December 31, 2017, as required by IFRS 13:

	Assets	Liabilities	Net
As of December 31, 2015	8,820	(2,440)	6,380
Measurement at fair value	65,546	2,440	67,986
Net cash received from settlement of flows	(16,651)	-	(16,651)
As of December 31, 2016	57,715	-	57,715
Measurement at fair value	16,715	-	16,715
Net cash received from settlement of flows	(22,372)	-	(22,372)
As of December 31, 2017	52,058	-	52,058

The fair value measurement of these financial instruments was recognized as finance income in the statement of profit or loss for the year, and no effects were recognized in other comprehensive income.

c) Sensitivity Analysis

In compliance with IFRS 7, the Group performed sensitivity analyses of the main risks to which their financial instruments (including derivatives) are exposed, mainly comprising variations in exchange and interest rates, as shown below.

If the risk exposure is considered an asset, the risk to be taken into account is a reduction in the pegged indexes, resulting in a negative impact on the results of the Group. Similarly, if the risk exposure is considered a liability, the risk is of an increase in the pegged indexes and the consequent negative effect on the results. The Group therefore quantify the risks in terms of the net exposure of the variables (dollar, euro, CDI, IGP-M, IPCA, TJLP and SELIC), as shown below:

c.1) Exchange rate variation

Considering the level of net exchange rate exposure at December 31, 2017 is maintained, the simulation of the effects by type of financial instrument for three different scenarios would be:

				Decrease (increase)
Instruments	Exposure R$ thousand (a)		Risk	Currency depreciation (b)	Currency appreciation / depreciation of 25% (c)	Currency appreciation / depreciation of 50% (c)
Financial liability instruments	(4,641,924)			(209,785)	1,003,142	2,216,070
Derivatives - Plain Vanilla Swap	4,687,768			211,857	(1,013,050)	(2,237,956)
	45,844		drop in the dollar	2,072	(9,908)	(21,886)
Financial liability instruments	(218,814)			(14,978)	43,470	101,918
Derivatives - Plain Vanilla Swap	219,694			15,038	(43,645)	(102,328)
	880		drop in the euro	60	(175)	(410)
Total	46,724			2,132	(10,083)	(22,296)
				Decrease (increase)
Instruments	Exposure US$ thousand		Risk	Currency depreciation (b)	Currency appreciation / depreciation of 25%(c)	Currency appreciation / depreciation of 50%(c)
Derivatives - Zero-cost collar	65,197	(d)	dollar apprec.	(56,138)	(80,491)	(104,844)
(a) The exchange rates considered as of December 31, 2017 were R$ 3,31 per US$ 1.00 and R$ 3,97 per € 1.00.
(b)  As per the exchange curves obtained from information made available by B3 S.A., with the exchange rate being considered at R$ 3,46 and R$ 4,24, and exchange depreciation at 4,52% and 6,85%, for the US$ and €, respectively.
(c) As required by CVM Instruction 475/2008, the percentage increases in the ratios applied refer to the information made available by the B3 S.A..
(d) Owing to the characteristics of this derivative (zero-cost collar), the notional amount is presented in US$.

Except for the zero cost collar, based on the net exchange exposure in US$ and euro being an asset, the risk is a drop in the dollar and euro and, therefore, the local exchange rate is appreciated by 25% and 50% in relation to the probable exchange rate.

c.2) Interest rate variation

Assuming that (i) the scenario of net exposure of the financial instruments indexed to variable interest rates at December 31, 2017 is maintained, and (ii) the respective accumulated annual indexes for 2017 remain stable (CDI 6.89% p.a.; IGP-M -0.52% p.a.; TJLP 7.00% p.a.; IPCA 2.76% p.a. and SELIC 9.70% p.a.), the effects on the Company’s 2017 financial statements would be a net finance cost of R$ 764,150 (CDI R$ 669,661, TJLP R$276,141 and income of SELIC R$ 36,609, IGPM R$298 and IPCA R$ 141,152). In the event of fluctuations in the indexes in accordance with the three scenarios described below, the effect on net finance cost would as follows:

			Decrease (increase)
Instruments	Exposure R$ thousand (a)	Risk	Scenario I (a)	Raise/drop of index by 25% (b)	Raise/drop of index by 50% (b)
Financial asset instruments	3,770,045		(3,016)	61,169	125,354
Financial liability instruments	(8,988,008)		7,190	(145,830)	(298,851)
Derivatives - Plain Vanilla Swap	(4,501,345)		3,601	(73,034)	(149,670)
	(9,719,308)	CDI apprec.	7,775	(157,695)	(323,167)
Financial liability instruments	(57,291)	IGP-M apprec.	(2,286)	(2,783)	(3,280)
Financial liability instruments	(3,944,876)	TJLP apprec.	9,862	(56,708)	(123,277)
Financial liability instruments	(1,311,432)		(14,557)	(1,869)	10,819
Derivatives - Plain Vanilla Swap	94,949		1,054	135	(783)
Concession financial asset	6,330,681		70,271	9,021	(52,228)
	5,114,198	drop in the IPCA	56,768	7,287	(42,192)
Sector financial asset and liability	517,341		(14,692)	(23,565)	(32,437)
Financial liability instruments	(139,926)		3,974	6,374	8,773
	377,415	drop in the SELIC	(10,718)	(17,191)	(23,664)
Total	(8,229,862)		61,401	(227,090)	(515,580)
(a) The CDI, IGP-M, TJLP, IPCA and SELIC indexes considered of 6.81%, 3.47%, 6.75%, 3.87% and 6.86%, respectively, were obtained from information available in the market.
(b) In compliance with CVM Instruction 475/08, the percentage of raise/drop of indexes were applied to Scenario I indexes.

d) Liquidity analysis

The Company manages liquidity risk by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of its financial liabilities. The table below sets out details of the contractual maturities of the financial liabilities at December 31, 2017, taking into account principal and future interest, and is based on the undiscounted cash flow, considering the earliest date on which the Group have to settle their respective obligations.

December 31, 2017	Note	Weighted average interest rates	Less than 1 month	1-3 months	3 months to 1 year	1-3 years	4-5 years	More than 5 years	Total
Trade payables	15		3,524,624	16,307	7,418	-	-	128,438	3,676,787
Borrowings - principal and interest	16	7.95% p.a.	336,255	947,051	2,904,702	5,267,176	1,485,520	2,421,543	13,362,247
Derivatives	33		39	523	14,160	32,258	59,801	-	106,781
Debentures - principal and interest	17	7.83% p.a.	35,930	544,995	1,541,223	5,378,610	1,938,783	1,350,776	10,790,317
Regulatory charges	19		581,600	-	-	-	-	-	581,600
Use of public asset		9.24% p.a.	1,645	3,305	14,979	42,579	46,788	149,061	258,357
Others	22		106,515	56,186	18,212	-	-	62,223	243,136
Consumers and concessionaires			60,298	25,844	6,926	-	-	44,473	137,541
EPE / FNDCT / PROCEL			849	3,226	11,286	-	-	-	15,361
Collections agreement			45,368	27,116	-	-	-	-	72,484
Reversal fund			-	-	-	-	-	17,750	17,750
Total			4,586,608	1,568,367	4,500,694	10,720,623	3,530,892	4,112,041	29,019,225

f) Credit risk

Cash, cash equivalents and derivatives are held with banks and financial institutions with rating AA-.

The credit risk on operations of Consumers, Concessionaires and Licensees is derived from the exposure to financial losses resulting from non-compliance with financial obligations by the counterparties. Monthly, the risk is monitored and classified according to the current exposure, considering the limit approved by Management.

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(34) COMMITTMENTS

12 Months Ended

Dec. 31, 2017

Committments

COMMITTMENTS

The Group’s commitments at December 31, 2017 are as follows:

Commitments at December 31, 2017	Duration	Less than 1 year	1-3 years	4-5 years	More than 5 years	Total
Operational leasings	Up to 15 years	16,579	29,440	25,053	155,169	226,241
Energy purchase agreements (except Itaipu)	Up to 28 years	10,870,752	18,433,971	17,250,704	41,537,486	88,092,913
Energy purchase from Itaipu	Up to 28 years	2,281,157	4,564,825	4,478,641	13,133,756	24,458,379
Energy system service charges	Up to 32 years	2,613,587	5,758,898	6,599,478	17,997,838	32,969,801
GSF renegotiation	Up to 30 years	26,997	13,267	47,284	276,207	363,755
Power plant constrution projects	Up to 3 years	97,176	11,319	-	-	108,495
Trade payables	Up to 17 years	102,441	237,673	244,851	1,005,781	1,590,746
Total		16,008,689	29,049,391	28,646,012	74,106,237	147,810,330

The power plant construction projects include commitments made by the renewal energy subsidiaries for construction.

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(35) NON-CASH TRANSACTION

12 Months Ended

Dec. 31, 2017

Non-cash Transaction

NON-CASH TRANSACTION

	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
Transactions resulting from business combinations
Borrowings and debentures	-	(1,156,621)	-
Concession financial asset	(12,338)	876,281	-
Intangible assets	(22,165)	1,870,268	-
Property, plant and equipment	(4,800)	-	-
Other net assets acquired	-	1,911	-
	(39,303)	1,591,839	-
Cash and cash equivalents acquired in the business combination	-	(95,164)	-
Consideration paid in the acquisition, net	(39,303)	1,496,675	-
Other transactions
Capital increase through earnings reserve	-	392,272	554,888
Escrow deposits to property, plant and equipment	4	3,418	-
Interest capitalized in property, plant and equipment	29,817	54,733	34,212
Interest capitalized in concession financial asset - distribution infrastructure	20,726	13,349	11,358
Reversal of contingencies against intangible assets	-	7,591	-
Repayment of intercompany loans with noncontrolling shareholders' dividends	259	-	-
Provision for socio environmental costscapitalized in property, plant and equipment	41,213	-	-
Transfers between property, plant and equipment and other assets	32,600	14,592	2,928

The balances disclosed in the "Transactions resulting from business combination" lines refer to the complementary amounts related to the acquisition of RGE Sul, which was provisionally recorded at December 31, 2016, according to note 14.3.

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(36) RELEVANT FACT AND EVENTS AFTER THE REPORTING PERIOD

12 Months Ended

Dec. 31, 2017

Relevant Fact And Events After Reporting Period

RELEVANT FACT AND EVENTS AFTER THE REPORTING PERIOD

36.1 Issue of debentures

In January 2018, subsidiaries issued simple non-convertible debentures with the following conditions and details:

Subsidiary	Issue	Quantity issued	R$ thousand	Maturity	Interest	Utilization
CPFL Paulista	9th issue – single series	1,380,000	1,380,000	January 2021	Semiannual	Working capital improvement
CPFL Piratininga	9th issue – single series	215,000	215,000	January 2021	Semiannual	Working capital improvement
RGE	9th issue – single series	220,000	220,000	January 2021	Semiannual	Working capital improvement
CPFL Santa Cruz	2nd issue – single series	190,000	190,000	January 2021	Semiannual	Working capital improvement
CPFL Geração	10th issue – single series	190,000	190,000	December 2018	Semiannual	Working capital improvement
CPFL Brasil	4th issue – single series	115,000	115,000	January 2019	Semiannual	Working capital improvement
RGE Sul	6th issue – single series	520,000 (*)	300,000	December 2020	Semiannual	Working capital improvement
			2,610,000

36.2 RGE and RGE Sul concession grouping

In March 2018, we requested ANEEL an application of requesting the grouping of the concessions of distributors RGE Sul and RGE in a single concession agreement, being RGE Sul the incorporating company and RGE the incorporated company. The implementation of the grouping of the concessions shall depend on ANEEL’s authorization, as well as on the deliberation and approval by the competent bodies of RGE Sul and RGE.

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(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2017

Condensed Unconsolidated Financial Information

CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION

Since the condensed unconsolidated financial information required by Rule 12-04 of Regulation S-X is not required under IFRS issued by the International Accounting Standards Board - IASB, such information was not included in the original financial statements filed with the Brazilian Securities and Exchange Commissions – CVM. In order to attend the specific requirements of the Securities and Exchange Commission (the “SEC”), Management has incorporated the condensed unconsolidated information in these financial statements as part of the Form 20-F.

The condensed unconsolidated financial information of CPFL Energia, as of December 31, 2017 and December 31, 2016 and for the years ended on December 31, 2017, 2016 and 2015 presented herein was prepared considering the same accounting policies as described in note 3 to Company’s consolidated financial statements.

UNCONSOLIDATED STATEMENTS OF FINANCIAL POSITION

ASSETS	December 31, 2017	December 31, 2016
Cash and cash equivalents	6,581	64,973
Dividends and interest on capital	204,807	642,978
Other receivables	63,993	83,065
Total current assets	275,382	791,016
Deferred tax assets	145,779	171,073
Investments	8,557,673	7,866,100
Other receivables	484,814	80,775
Total noncurrent assets	9,188,266	8,117,948
Total assets	9,463,648	8,908,964
LIABILITIES	December 31, 2017	December 31, 2016
Debentures	1,938	15,334
Dividends and interest on capital	281,919	218,630
Other payables	19,955	21,791
Total current liabilities	303,812	255,755
Debentures	184,388	612,251
Provision for tax, civil and labor risks	600	1,008
Allowance for equity investment losses	-	19,302
Other payables	13,320	50,628
Total noncurrent liabilities	198,308	683,188
Equity	8,961,528	7,970,021
Total liabilities and equity	9,463,648	8,908,964

UNCONSOLIDATED STATEMENTS OF PROFIT OR LOSS FOR THE YEAR

	2017	2016	2015
Net operating revenue	1	1,713	1,157
General and administrative expenses	(42,771)	(50,860)	(29,911)
Income from electric energy service	(42,770)	(49,147)	(28,754)
Equity interests in subsidiaries, associates and joint ventures	1,349,766	922,362	926,951
Finance income (expenses)	(56,471)	17,183	(22,948)
Profit before taxes	1,250,525	890,398	875,250
Social contribution and income tax	(70,775)	10,487	(10,309)
Profit for the year	1,179,750	900,885	864,940
	2017	2016	2015
Profit for the year	1,179,750	900,885	864,940
Items that will not be reclassified subsequently to profit and loss
Equity in comprehensive income of subsidiaries	96,000	(394,175)	65,547
Total comprehensive income for the year	1,275,750	506,709	930,488

UNCONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEAR

	2017	2016	2015
OPERATING CASH FLOW
Profit before taxes	1,250,525	890,398	875,250
ADJUSTMENT TO RECONCILE PROFIT TO CASH FROM OPERATING ACTIVITIES
Depreciation and amortization	217	193	170
Provision for tax, civil and labor risks	61	425	1,497
Interest on debts, inflation adjustment and exchange rate changes	61,520	42,395	94,588
Equity interests in subsidiaries, associates and joint ventures	(1,349,766)	(922,362)	(926,951)
	(37,443)	11,049	44,553
DECREASE (INCREASE) IN OPERATING ASSETS AND LIABILITIES
Dividends and interest on capital received	1,172,336	1,606,073	627,014
Taxes recoverable	65,182	3,261	(12,350)
Other operating assets and liabilities	(19,043)	8,459	(2,526)
CASH FLOWS PROVIDED BY OPERATIONS	1,181,032	1,628,842	656,691
Interest paid on debts and debentures	(71,844)	(45,470)	(36,858)
Income tax and social contribution paid	(47,438)	(27,117)	(2,172)
NET CASH FROM OPERATING ACTIVITIES	1,061,750	1,556,255	617,661
INVESTING ACTIVITIES
Capital increase in investees	(9,400)	-	(490,010)
Advance for future capital increases	(383,340)	(1,384,520)	(52,680)
Other investing activities	(72,435)	(42,178)	10,298
NET CASH USED IN INVESTING ACTIVITIES	(465,175)	(1,426,698)	(532,392)
FINANCING ACTIVITIES
Borrowings and debentures raised	-	609,060	829,997
Repayment of principal of borrowings and debentures	(434,000)	(888,408)	(1,290,000)
Repayment of derivatives	-	(4,711)	-
Dividends and interest on capital paid	(220,966)	(204,717)	(850)
NET CASH GENERATED BY (USED IN) FINANCING ACTIVITIES	(654,966)	(488,776)	(460,853)
NET INCREASE IN CASH AND CASH EQUIVALENTS	(58,390)	(359,219)	(375,584)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	64,973	424,192	799,775
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	6,581	64,973	424,192

Following is the information relating to CPFL Energia's unconsolidated condensed financial statements presented above:

a. Cash and cash equivalents:

	December 31, 2017	December 31, 2016
Bank balances	508	426
Investment funds	6,073	64,548
Total	6,581	64,973

Amounts invested in an Investment funds, involving investments subject to floating rates tied to the CDI in federal government bonds, CDBs, secured debentures of major financial institutions, with daily liquidity, low credit risk and interest equivalent, on average, to 101% of CDI.

b. Dividends and interest on equity:

	Dividend		Interest on own capital		Total
Subsidiary	December 31, 2017	December 31, 2016	December 31, 2017	December 31, 2016	December 31, 2017	December 31, 2016
CPFL Paulista	49,798	-			49,798	-
CPFL Piratininga	-	72,080	-	-	-	72,080
CPFL Sul Paulista (*)	-	8,641	-	1,986	-	10,627
Companhia Jaguari de Energia (CPFL Santa Cruz)	24,918	6,115	13,960	-	38,878	6,115
RGE	50,319	24,672	-	-	50,319	24,672
CPFL Geração	-	396,086	-	-	-	396,086
CPFL Centrais Geradoras	17	-	-		17	-
CPFL Jaguari Geração	-	1,664	-	-	-	1,664
CPFL Brasil	20,748	86,020	2,361	1,650	23,109	87,671
CPFL Planalto	888	-	-	-	888	-
CPFL Atende	1,003	1,953	620	554	1,623	2,507
Nect	4,348	5,600	-	-	4,348	5,600
CPFL Eficiência Energética	12,195	9,565	17,404	16,325	29,599	25,891
AUTHI	6,228	10,064	-	-	6,228	10,064
	170,461	622,459	34,344	20,516	204,807	642,978

(*) At December 31, 2017 the companies were group in Companhia Jaguari de Energia (note 14.4.2).

c. Other receivables:

	Current		Noncurrent
	December 31, 2017	December 31, 2016	December 31, 2017	December 31, 2016
Income tax and social contribution recoverable	17,051	53,246	-	-
Other taxes recoverable	46,699	29,590	-	-
Associates and subsidiaries	-	-	127,147	52,582
Escrow deposits	-	-	665	710
Advance for future capital increase	-	-	350,000	-
Loans and financing guarantees of subsidiaries	-	-	5,761	26,261
Others	243	229	1,241	1,223
Total	63,993	83,064	484,814	80,775

 As at December 31, 2017, the balance of advance for future capital increase comprised advances to CPFL Paulista in the amount of R$350,000.

d. Deferred tax assets

	December 31, 2017	December 31, 2016
Social contribution credit (debit)
Tax losses carryforwards	38,216	42,841
Temporarily nondeductible differences	(408)	1,125
Subtotal	37,808	43,966
Income tax credit (debit)
Tax losses carryforwards	109,103	123,980
Temporarily nondeductible differences	(1,132)	3,126
Subtotal	107,971	127,106
Total	145,779	171,073

e. Investment:

The financial information of subsidiaries and joint ventures are accounted for using the equity method of accounting.

	Number of shares (thousand)	December 31, 2017	December 31, 2016	2017	2016	2015
Investment		Equity  interest		Share of profit (loss) of investees
CPFL Paulista	880,653	1,370,403	1,063,400	280,354	255,329	298,203
CPFL Piratininga	53,096,770	461,059	355,755	152,080	68,114	211,637
CPFL Santa Cruz	-	-	140,520	23,447	23,797	12,424
CPFL Leste Paulista	-	-	52,853	9,589	10,731	13,556
CPFL Sul Paulista	-	-	58,895	10,545	8,455	16,201
CPFL Jaguari	359,058	340,463	30,255	11,720	7,988	4,852
CPFL Mococa	-	-	33,824	6,999	9,198	6,679
RGE	1,019,790	1,680,334	1,614,320	117,700	102,647	145,804
RGE Sul	527,266	1,228,317	-	57,305	-	-
CPFL Geração	205,492,020	2,354,115	2,158,384	594,026	401,148	240,520
CPFL Jaguari Geração (*)	40,108	50,970	45,099	15,709	6,655	6,670
CPFL Brasil	3,000	96,093	109,054	94,455	104,235	81,929
CPFL Planalto (*)	630	3,293	2,101	3,550	2,476	1,830
CPFL Serviços	1,577,706	105,105	97,968	(12,863)	(8,175)	(17,952)
CPFL Atende (*)	13,991	19,338	17,150	7,128	5,833	7,776
Nect (*)	2,059	15,515	10,295	17,392	13,424	18,155
CPFL Total (*)	9,005	20,624	27,570	20,865	12,817	5,836
CPFL Jaguariúna (*)	-	-	1,256,161	(8,360)	(35,498)	(167)
CPFL Telecom	86,420	2,018	(19,302)	(14,021)	(33,333)	(60,718)
CPFL Centrais Geradoras (*)	16,128	16,177	15,459	735	(958)	4,740
CPFL Eficiência Energética	48,164	55,252	61,543	(2,582)	5,926	35,194
Authi (*)	10	18,694	16,810	24,912	24,264	2,537
Subtotal - By subsidiary's equity		7,837,770	7,148,112	1,410,685	985,074	1,035,703
Amortization of fair value adjustments of assets		-	-	(60,918)	(62,713)	(108,754)
Total		7,837,770	7,148,112	1,349,766	922,362	926,950
Investment		7,804,429	5,811,894
Advances for future capital increases		33,340	1,355,520
Allowance for equity investment losses		-	(19,302)
(*) number of quotas

Dividends received

The net cash provided by operating activities is comprised mainly by dividends received from the Company’s subsidiaries.

After the decisions made by the subsidiaries’ shareholders at their Annual and Extraordinary General Meetings (AGM/EGM), in 2017 the Company recognized the amount of R$ 358,891 by way of dividends and interest on capital for the year 2016. The subsidiaries also declared in 2017: (i) interim dividends and interest on capital of R$ 277,612, related to interim profit of 2017; and (ii) R$ 280,191 as minimum mandatory dividend receivable related to 2017.

From the balance of dividends and interest on capital receivable as at December 31, 2016, R$ 12,164 was rectified during 2017.

Of the amounts recorded as receivables, the amount of R$1,172,336 was paid to the Company by the subsidiaries in 2017.

The dividends received are comprised as follows:

	2017	2016	2015
CPFL Paulista	2,228	948,624	425,400
CPFL Piratininga	112,638	267,647	-
CPFL Santa Cruz	8,427	40,009	-
CPFL Leste Paulista	4,449	9,242	-
CPFL Jaguari	-	1,291	806
CPFL Mococa	-	7,991	-
RGE	24,672	172,432	113,012
CPFL Geração	779,533	110,532	-
CPFL Brasil	166,695	1,601	52,599
CPFL Jaguari Geração	11,061	4,288	998
CPFL Planalto	1,471	2,835	1,002
CPFL Serviços	-	-	7,683
CPFL Atende	5,666	3,382	7,899
CPFL Total	17,810	10,767	4,734
Nect	13,424	18,155	10,780
CPFL Centrais Geradoras	-	4,740	1,720
CPFL Eficiência Energética	-	-	380
Authi	24,264	2,537	-
TOTAL	1,172,336	1,606,073	627,014

There are restrictions of transfer of funds from the concessionaires CPFL Paulista, CPFL Piratininga, CPFL Santa Cruz, RGE, CPFL Geração, ENERCAN, CERAN, BAESA and Foz do Chapecó. As such, any transfer of funds to the respective parent company, in the form of loans or advances, requires approval by ANEEL. This regulatory restriction does not apply to cash dividends determined in accordance with the Brazilian corporate law.

As described in note 16, CPFL Paulista, CPFL Piratininga, RGE, CERAN and CPFL Telecom have restrictions relating to the payment of dividends, due to the debt covenants. In addition, the joint ventures ENERCAN, BAESA and Chapecoense also have restriction analogous to those described in note 12.2.

f. Interest on debentures:

		December 31, 2017			December 31, 2016
		Current and noncurrent interest	Noncurrent principal	Total	Current and noncurrent interest	Noncurrent principal	Total
5th Issue	Single series	2,817	186,000	188,817	18,069	620,000	638,069

g. Other payables:

The mainly accounts payable that the parent company has registered as noncurrent liabilities are due to loans and financing guarantees for subsidiaries and profit sharing of the Executive Officers.

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(3) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2017

Summary Of Significant Accounting Policies Policies

Cash and cash equivalents

In the statements of cash flows, cash and cash equivalents include negative balances of overdraft accounts that are immediately payable and are an integral part of the Group’s cash management.

Cash and cash equivalents comprise the balances of cash and financial investments with original maturities of three months or less from the contract date, which are subject to an insignificant risk of change in value and are used by the Company in the management of short-term obligations.

Concession agreements

The IFRIC 12 – Service Concession Arrangements establish general guidelines for the recognition and measurement of obligations and rights related to concession agreements and apply to situations in which the granting authority controls or regulates which services the concessionaire should provide with the infrastructure, to whom the services should be provided and at what price, and controls any significant residual interest in the infrastructure at the end of the concession period.

When these criteria are met, the infrastructure of distribution concessionaires is segregated at the time of construction in accordance with the IFRS requirements, so that the following are recognized in the financial statements (i) an intangible asset corresponding to the right to operate the concession and collect from the users of public utilities, and (ii) a financial asset corresponding to the unconditional contractual right to receive cash (indemnity) by transferring control of the assets at the end of the concession.

The concession financial asset of distribution companies is measured based on its fair value, determined in accordance with the remuneration base for the concession assets, pursuant to the legislation in force established by the Brazilian Electricity Regulatory Agency (Agência Nacional de Energia Elétrica - ANEEL), and takes into consideration changes in the estimated cash flow, mainly based on factors such as new replacement price, and adjustment for Extended Comprehensive Consumer Price Index (“IPCA”) for the distribution subsidiaries. The financial asset of distribution companies is classified as available-for-sale, with the corresponding cash flow changes entry in the Net Operating Revenue in the statement of profit or loss for the year (notes 4 and 25).

The financial asset of the transmission companies is classified as loans and receivables, initially measured at its fair value and subsequently at amortized cost using the effective interest method.

The remaining amount is recognized as intangible asset and relates to the right to charge consumers for electric energy distribution services, and is amortized in accordance with the consumption pattern that reflects the estimated economic benefit to the end of the concession.

Services related to the construction of infrastructure are recognized in accordance with IAS 11 – Construction Contracts, against a financial asset corresponding to the amount subject to right to receive cash (indemnity), residual amounts classified as intangible assets are amortized over the concession period in proportion to a curve that reflects the consumption pattern in relation to the economic benefits.

Considering that (i) the tariff model that does not provide for a profit margin for the infrastructure construction services, (ii) the way in which the subsidiaries manage the constructions by using a high level of outsourcing, and (iii) the fact that there is no provision for profit margin on construction in the Company‘s business plans, Management is of the opinion that the margins on this operation are irrelevant, and therefore no mark-up to the cost is considered in revenue. The construction revenue and costs are therefore presented in the statement of profit or loss for the year in the same amounts.

Financial instruments

- Financial assets

Financial assets are recognized initially on the date that they are originated or on the trade date at which the Company or its subsidiaries become parties to the contractual provisions of the instrument. Derecognition of a financial asset occurs when the contractual rights to the cash flows from the asset expire or when the risks and rewards of ownership of the financial asset are transferred. The Group holds the following main financial assets:

i. Fair value through profit or loss: these are assets held for trading or designated as such upon initial recognition. The Group manages such assets and make purchase and sale decisions based on their fair value in accordance with their documented risk management and investment strategy. These financial assets are measured at fair value, and changes therein are recognized in profit or loss for the year.

ii. Held-to-maturity: these are assets that the Group has the positive intent and ability to hold to maturity. Held-to-maturity financial assets are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any impairment losses.

iii. Loans and receivables: these are assets with fixed or determinable payments that are not quoted in an active market. Such assets are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any impairment losses.

iv. Available-for-sale: these are non-derivative financial assets that are designated as available-for-sale or that are not classified into any of the previous categories. Subsequent to initial recognition, interest calculated using the effective interest method is recognized in the statement of profit or loss as part of the Net Operating Revenue for the variations on the expected cash flows of distribution companies, and changes in fair value of these financial assets are recognized in other comprehensive income. The accumulated result in other comprehensive income is transferred to profit or loss when the asset is realized.

- Financial liabilities

Financial liabilities are initially recognized on the date that they are originated or on the trade date at which the Company or its subsidiaries become a party to the contractual provisions of the instrument. The Group has the following main financial liabilities:

i. Measured at fair value through profit or loss: these are financial liabilities that are: (i) held for short-term trading, (ii) designated at fair value in order to match the effects of recognition of income and expenses to obtain more relevant and consistent accounting information, or (iii) derivatives. These liabilities are measured at fair value and any change in their fair value is subsequently recognized in profit or loss.

ii. Other financial liabilities (not measured at fair value through profit or loss): these are other financial liabilities not classified into the previous category. They are measured initially at fair value net of any cost attributable to the transaction and subsequently measured at amortized cost using the effective interest rate method.

The Company recognizes financial guarantees when these are granted to non-controlled entities or when the financial guarantee is granted at a percentage higher than the Company's interest to cover commitments of joint ventures. Such financial guarantees are initially measured at fair value, by recognizing (i) a liability corresponding to the risk of non-payment of the debt, which is amortized against finance income simultaneously and in proportion to amortization of the debt, and (ii) an asset equivalent to the right to compensation by the guaranteed party or a prepaid expense under the guarantees, which is amortized by receipt of cash from other shareholders or at the effective interest rate over the term of the guarantee. After initial recognition, guarantees are measured periodically at the higher of the amount determined in accordance with IAS 37 and the amount initially recognized less accumulated amortization.

Financial assets and liabilities are offset and presented at their net amount when, and only when, there is a legal right to offset the amounts and the intent to realize the asset and settle the liability simultaneously.

The classifications of financial instruments are described in note 33.

- Capital

Common shares are classified as equity. Additional costs directly attributable to share issues and share options are recognized as a deduction from equity, net of any tax effects.

Property, plant and equipment

Items of property, plant and equipment are measured at acquisition, construction or formation cost less accumulated depreciation and, if applicable, accumulated impairment losses. Cost also includes any other costs attributable to bringing the assets to the place and in a condition to operate as intended by Management, the cost of dismantling and restoring the site on which they are located and capitalized borrowing costs on qualifying assets.

The replacement cost of items of property, plant and equipment is recognized if it is probable that it will involve economic benefits for the subsidiaries and if the cost can be reliably measured, and the value of the replaced item is written off. Maintenance costs are recognized in profit or loss as they are incurred.

Depreciation is calculated on a straight-line basis, at annual rates of 2% to 20%, taking into consideration the estimated useful life of the assets, as instructed and defined by the granting authority.

Gains and losses on disposal/ write-off of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of the asset, and are recognized net within other operating income/expenses.

Assets and facilities used in the regulated activities are tied to these services and may not be removed, disposed of, assigned or pledged in mortgage without the prior and express authorization of ANEEL. ANEEL, through Resolution No. 20 of February 3, 1999, amended by Normative Resolution No. 691 of December 8, 2015, releases Public Electric Energy Utility concessionaires from prior authorization for release of assets of no use to the concession, but determines that the proceeds from the disposal be deposited in a restricted bank account for use in the concession.

Intangible assets

Includes rights related to non-physical assets such as goodwill and concession exploration rights, software and rights-of-way.

Goodwill that arises on the acquisition of subsidiaries is measured based on the difference between the fair value of the consideration transferred for acquisition of a business and the net fair value of the assets, adding the portion of noncontrolling interests and liabilities of the subsidiary acquired.

Goodwill is subsequently measured at cost less accumulated impairment losses. Goodwill and other intangible assets with indefinite useful lives, if any, are not subject to amortization and are tested annually for impairment.

A bargain purchase is recognized as a gain in the statement of profit or loss in the year of the business acquisition.

Intangible assets corresponding to the right to operate concessions may have three origins, as follows:

i. Acquisitions through business combinations: the portion arising from business combinations that corresponds to the right to operate the concession is stated as an intangible asset and,amortized over the remaining period of the concessions, on a straight-line basis;

ii. Investments in infrastructure: under the electric energy distribution concession agreements with the subsidiaries, the recognized intangible asset corresponds to the concessionaires' right to charge the consumers for use of the concession infrastructure. Since the exploration term is defined in the agreement, intangible assets with defined useful lives are amortized over the concession period in proportion to a curve that reflects the consumption pattern in relation to the economic benefits. For further information see note 3.2.

Items comprised in the infrastructure are directly tied to the Company’s electric energy distribution operation and cannot be removed, disposed of, assigned or pledged in mortgage without the prior and express authorization of ANEEL. ANEEL, through Resolution No. 20 of February 3, 1999, amended by Normative Resolution No. 691 of December 8, 2015, releases Public Electric Energy Utility concessionaires from prior authorization for release of assets of no use to the concession, but determines that the proceeds from the disposal be deposited in a restricted bank account for use in the concession.

iii. Use of Public Asset: upon certain generation concessions were granted with the condition of payments to the federal government for Use of Public Asset. On the signing date of the respective agreements the Company’s subsidiaries recognized intangible assets and the corresponding liabilities at fair value. The Company capitalizes interests on the Use of Public Assets intangible from the signing date to the date of commencement of the operations, when the whole intagible starts to be amortized on a straight-line basis over the remaining period of each concession.

Impairment

- Financial assets

A financial asset not measured at fair value through profit or loss is reassessed at each reporting date to determine whether there is objective evidence that it is impaired. Impairment can occur after the initial recognition of the asset and have a negative effect on the estimated future cash flows.

The Group consider evidence of impairment of receivables and held-to-maturity securities for both specific asset and at a collective level for all significant securities. Receivables and held-to-maturity securities that are not individually significant are collectively assessed for impairment by grouping together the securities with similar risk characteristics.

In assessing collective impairment the Company uses historical trends of the probability of default, timing of recoveries and the amount of loss incurred, adjusted for Management's judgment as to whether the assumptions and current economic and credit conditions are such that the actual losses are likely to be higher or lower than suggested by historical trends.

An impairment loss of a financial asset is recognized as follows:

I. Amortized cost: as the difference between the carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. Losses are recognized in profit or loss and shown in an allowance account against receivables. When a subsequent event indicates that the amount of impairment loss has decreased, this reduction is reversed as a credit through profit or loss.

II. Available-for-sale: as the difference between the acquisition cost, net of any reimbursement and principal repayment, and the current fair value, less any impairment loss previously recognized in profit or loss.

In the case of financial assets carried at amortized cost and/or debt instruments classified as available-for-sale, if an increase (gain) is identified in subsequent periods, the impairment loss is reversed through profit or loss. However, any subsequent recovery in the fair value of an impaired equity instrument classified as available-for-sale is recognized in other comprehensive income.

- Non-financial assets

Non-financial assets that have indefinite useful lives, such as goodwill, are tested annually for impairment to assess whether the asset's carrying amount does not exceed its recoverable amount. Other assets subject to amortization are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may be impaired.

An impairment loss is recognized if the carrying amount of an asset exceeds its estimated recoverable amount, which is the greater of (i) its fair value less costs to sell and (ii) its value in use.

The assets (e.g. goodwill, concession intangible asset) are segregated and grouped together at the lowest level that generates identifiable cash inflows (the "cash generating unit", or “CGU”). If there is an indication of impairment, the loss is recognized in profit or loss. Except in the case of goodwill impairment, which cannot be reversed in the subsequent period, impairment losses are reassessed annually for triggering events that would lead to possibility of reversals.

Provisions

A provision is recognized if, as a result of a past event, there is a legal or constructive obligation that can be estimated reliably, and it is probable (more likely than not) that an outflow of economic benefits will be required to settle the obligation. When applicable, provisions are determined by discounting the expected future cash outflows at a rate that reflects current market assessment and the risks specific to the liability. The unwinding of the discount is recognized as finance cost.

Employee benefits

Certain subsidiaries have post-employment benefits and pension plans, recognized in accordance with IAS 19 “Employee benefits” (as revised 2011), and are regarded as Sponsors of these plans. Although the plans have particularities, they have the following characteristics:

i. Defined contribution plan: a post-employment benefit plan under which the Sponsor pays fixed contributions into a separate entity and will have no liability for the actuarial deficits of the plan. The obligations are recognized as an expense in the statement of profit or loss in the periods during which the services are rendered.

ii. Defined benefit plan: The net obligation is calculated as the difference between the present value of the actuarial obligation based on assumptions, biometric studies and interest rates in line with market rates, and the fair value of the plan assets as of the reporting date. The actuarial liability is calculated annually by independent actuaries, under the responsibility of Management, using the projected unit credit method. Actuarial gains and losses are recognized in other comprehensive income when they occur. Net Interest (income or expense) is calculated by applying the discount rate at the beginning of the period to the net amount of the defined benefit asset or liability. When applicable, the cost of past services is recognized immediately in profit or loss.

If the plan records a surplus and it becomes necessary to recognize an asset, the recognition is limited to the present value of future economic benefits available in the form of reimbursements or future reductions in contributions to the plan.

Dividends and Interest on capital

Under Brazilian law, the Company is required to distribute a mandatory minimum annual dividend of 25% of profit adjusted in accordance with the Company´s bylaws. In conformity with IAS 10 a provision may only be made for the minimum mandatory dividend, and dividends declared but not yet approved are only recognized as a liability in the financial statements after approval by the competent body. According to Law 6,404/76, they will therefore be held in equity, in the “additional dividend proposed” account, as they do not meet the present obligation criteria at the reporting date.

As established in the Company's bylaws and in accordance with current corporate law, the Board of Directors is responsible for declaring an interim dividend and interest on capital determined in a half-yearly statement of income. An interim dividend and interest on capital declared at the base date of June 30 is only recognized as a liability in the Company's financial statement after the date of the Board of Directors' decision.

Interest on capital is treated in the same way as dividends and is also stated in changes in equity. The withholding income tax on interest on capital is always recognized as a charge to equity with a balancing item in liabilities upon the proposal for its payment, even if not yet approved, since it meets the criterion of obligation at the time of Management’s proposal.

Revenue recognition

The operating revenue in the normal course of the subsidiaries’ activities is measured at the fair value of the consideration received or receivable. The operating revenue is recognized when there is persuasive evidence that all significant risks and rewards were transferred to the buyer, it is probable that future economic benefits will flow to the entity, the associated costs can be reliably measured, and the amount of the operating revenue can be reliably measured.

The revenue from electric energy distribution is recognized when the energy is supplied. The energy distribution subsidiaries perform the reading of their customers based on a reading routine (calendar and reading route) and invoice monthly the consumption of MWh based on the reading performed for each consumer. As a result, part of the energy distributed during the month is not billed at the end of the month and, consequently, an estimate is developed by Management and recorded as “Unbilled”. This unbilled revenue estimate is calculated using as a base the total volume of energy of each distributor made available in the month and the annualized rate of technical and commercial losses. The revenue from energy generation sales is recognized based on the assured energy and at tariffs specified in the terms of the supply contracts or the current market price, as appropriate. The revenue from energy trading is recognized based on bilateral contracts with market agents and properly registered with the Electric Energy Trading Chamber – CCEE. No single consumer accounts for 10% or more of the Company’s total revenue.

The revenue from services provided is recognized when the service is provided, under a service agreement between the parties.

The revenue from construction contracts is recognized based on the percentage of completion method, and losses, if any, are recognized the statement of profit or loss as incurred.

Income tax and social contribution

Income tax and social contribution expenses are calculated and recognized in accordance with the legislation in force and comprise current and deferred taxes. Income tax and social contribution are recognized in the statement of profit or loss except to the extent that they relate to items recognized directly in equity or other comprehensive income, when the net amounts of these tax effects are already recognized, and those arising from the initial recognition in business combinations.

Current taxes are the expected taxes payable or receivable/recoverable on the taxable profit or loss. Deferred taxes are recognized for temporary differences between the carrying amounts of assets and liabilities for accounting purposes and the equivalent amounts used for tax purposes and for tax loss carryforwards.

The Company and certain subsidiaries recognize in their financial statements the effects of tax loss carryforwards and deductible temporary differences, based on projections of future taxable profits, approved annually by the Boards of Directors and examined by the Fiscal Council. The subsidiaries also recognized tax credits relating to the tax benefits created by the corporate restructuring, which are amortized on a straight line basis for the remaining period of each concession agreement.

Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to taxes levied by the same tax authority on the same taxable entity.

Deferred income tax and social contribution assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related taxes benefit will be realized.

Earnings per share

Basic earnings per share are calculated by dividing the profit or loss for the year attributable to the Company’s controlling shareholders by the weighted average number of shares outstanding during the year. Diluted earnings per share are calculated by dividing the profit or loss for the year attributable to the controlling shareholders, adjusted by the effects of instruments that potentially would have impacted the profit or loss for the year by the weighted average of the number of shares outstanding, adjusted by the effects of all dilutive potential convertible notes for the reporting periods.

Government grants - CDE (Energy Development Account)

Government grants are only recognized when it is reasonably certain that these amounts will be received by the Group. They are recognized in profit or loss for the periods in which the Company recognizes as income the discounts granted in relation to the low-income subsidy and other tariff discounts.

The subsidies received through funds from the CDE (note 25) have the main purpose of offsetting discounts granted in order to provide immediate financial support to the distribution companies.

Sector financial asset and liability

According to the tariff pricing mechanism applicable to distribution companies, the energy tariffs should be set at a price level (price cap) that ensures the economic and financial equilibrium of the concession, therefore, the concessionaires and licensees are authorized to charge their consumers (after review and ratification by ANEEL) for: (i) the annual tariff increase; and (ii) every four or five years, according to each concession agreement, the periodic review for purposes of reconciliation of part of Parcel B (controllable costs) and adjustment of Parcel A (non-controllable costs).

The distributors' revenue is mainly comprised of the sale of electric energy and for the delivery (transport) of the electric energy via the distribution infrastructure (network). The distribution concessionaires' revenue is affected by the volume of energy delivered and the tariff. The electric energy tariff is comprised of two parcels which reflect a breakdown of the revenue:

· Parcel A (non-controllable costs): this parcel should be neutral in relation to the entity's performance, i.e., the costs incurred by the distributors, classifiable as “Parcel A”, are fully passed through the consumer or borne by the granting authority ; and

· Parcel B (controllable costs) – comprised of capital expenditure on investments in infrastructure, operational costs and maintenance and remuneration to the providers of capital. It is this parcel that actually affects the entity's performance, since it has no guarantee of tariff neutrality and thus involves an intrinsic business risk.

This tariff pricing mechanism can cause temporary differences arising from the difference between the budgeted costs (Parcel A and other financial components) included in the tariff at the beginning of the tariff period and those actually incurred while it is in effect. This difference constitutes a right of the concessionaire to receive cash when the budgeted costs included in the tariff are lower than those actually incurred, or an obligation to pay if the budgeted costs are higher than those actually incurred.

Business combination

Business combinations are accounted for by applying the acquisition method. The consideration transferred in a business combination is measured at fair value, calculated as the sum of the fair values of the assets transferred by the acquirer, the liabilities incurred and the equity interests issued by the Company and subsidiaries in exchange for control of the acquiree. Costs related to the acquisition are generally recognized in profit or loss, when incurred.

At the acquisition date, assets and liabilities are recognized at fair value, except for: (i) deferred taxes, (ii) employee benefits and (iii) equity instruments.

The noncontrolling interests are initially measured either at fair value or at the noncontrolling interests’ proportionate share of the acquiree’s identifiable net assets. The measurement method is chosen on a transaction-by-transaction basis.

The excess of the consideration transferred, added to the portion of noncontrolling interests, over the fair value of the identifiable assets (including the concession intangible asset) and net liabilities assumed at the acquisition date are recognized as goodwill. In the event that the fair value of the identifiable assets and net liabilities assumed exceeds the consideration transferred, a bargain purchase is identified and the gain is recognized in the statement of profit or loss at the acquisition date.

Basis of consolidation

(i) Business combinations

The Company measures goodwill as the fair value of the consideration transferred including the recognized amount of any noncontrolling interest in the acquiree, less the recognized fair value of the identifiable assets acquired and liabilities assumed, all measured at the acquisition date.

(ii) Subsidiaries and joint ventures

The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Joint ventures are accounted for using the equity method of accounting from the moment joint control is established.

The accounting policies of subsidiaries and joint ventures taken into consideration for purposes of consolidation and/or equity method of accounting, as applicable, are aligned with the Company's accounting policies.

The consolidated financial statements include the balances and transactions of the Company and its subsidiaries. The balances and transactions of assets, liabilities, income and expenses have been fully consolidated for the subsidiaries.

Intragroup balances and transactions, and any income and expenses derived from these transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.

In the case of subsidiaries, the portion related to noncontrolling interests is stated in equity and in the statements of profit or loss and comprehensive income in each period presented.

The balances of joint ventures, as well as the Company’s interest in each of them are described in note 12.2.

(iii) Acquisition of noncontrolling interests

Accounted for as transaction among shareholders. Consequently, no asset or goodwill is recognized as a result of such transaction.

New standards and interpretations issued and effective

A number of IASB standards were issued or revised and are mandatory for accounting periods beginning on January 1, 2017:

a) Amendments to IAS 12 – Recognition of deferred tax assets for unrealized losses

Issued on January 19, 2016, the amendments to IAS 12 clarify the requirements of recognition of deferred tax assets for unrealized losses on debt instruments and the method to assess whether taxable profits will be available against which the entity can utilize a deductible temporary difference, to address the diversity in practice.

The application of the amendments to IAS 12 did not have material impacts on the Company’s consolidated financial statements for the year ended December 31, 2017.

b) Amendments to IAS 7 – Statement of Cash Flows

Issued on January 29, 2016, the amendments to IAS 7 Disclosure Initiative require an entity to provide disclosures that enable users of financial statements to evaluate changes in liabilities arising from financing activities.

The application of the amendments to IAS 7 resulted in changes in the disclosure of the movement of financial assets and liabilities the cash flows of which are classified as financing activity. The changes of these amendments to IAS 7 generated additional disclosure reflected in notes 17 – Borrowings, 18 – Debentures and 33 – Financial Instruments.

c) Annual Improvements to IFRS / 2014 – 2016 Cycle

Annually, the IASB discusses and decides on the proposed improvements to IFRS, as they are raised during the year. On December 8, 2016, the amendments relating to the 2014-2016 Cycle were issued, one of which is effective for annual periods beginning on or after January 1, 2017.

Amendments to IFRS 12 – Disclosure of interests in other entities: clarifies the scope of the standard regarding the interest of entities in other entities that are classified as held for sale or discontinued operations in accordance with IFRS 5.

Considering that the Company does not have interest in other entities that are classified as held for sale or discontinued operations, these amendments did not have effects on the disclosures and amounts recognized in the consolidated financial statements for the year ended December 31, 2017.

New standards and interpretations issued but not yet effective

A number of new IFRS standards and amendments to the standards and interpretations were issued by the IASB and had not yet come into effect for annual periods beginning on January 1, 2017. Consequently, the Company has not early adopted them:

a) IFRS 9 - Financial instruments

IFRS 9 is effective for the financial statements of an entity prepared in accordance with IFRS for annual periods beginning on or after January 1, 2018.

This standard establishes new requirements for classification and measurement of financial assets and liabilities. Financial assets are classified into three categories: (i) measured at fair value through profit or loss; (ii) measured at amortized cost, based on the business model within which they are held and the characteristics of their contractual cash flows; and; (iii) measured at fair value through other comprehensive income.

With regard to financial liabilities, the main alteration in relation to the requirements already set by IAS 39 requires any change in fair value of a financial liability designated at fair value through profit or loss attributable to changes in the liability's credit risk to be stated in other comprehensive income and not in the statement of profit or loss.

In relation to the impairment of financial assets, IFRS 9 requires an expected credit loss model, as opposed to an incurred credit loss under IAS 39. The expected credit loss model requires an entity to account for expected credit losses and changes in those expected credit losses at each reporting date to reflect changes in credit risk since initial recognition. In other words, it is no longer necessary for a default event to have occurred before credit losses are recognized.

Regarding the modifications related to hedge accounting, IFRS 9 retains three types of hedge accounting mechanisms currently available in IAS 39. Under IFRS 9, greater flexibility has been introduced to the types of risks components of non-financial items that are eligible for hedge accounting. In addition, the effectiveness test has been overhauled and replaced with the principle of an “economic relationship”. Retrospective assessment of hedge effectiveness is also no longer required. Enhanced disclosure requirements about an entity’s risk management have also been introduced.

The Company’s distribution subsidiaries have material assets classified as “available-for-sale”, in accordance with the current requirements of IAS 39. These assets represent the right to indemnity at the end of the concession period of the distribution subsidiaries. The designation of these instruments as available-for-sale occurs due to the non-classification in the other three categories described in IAS 39 (loans and receivables, fair value through profit or loss and held-to-maturity). Management’s opinion is that, these assets will be classified as measured at fair value through profit or loss according to the new standard, the effects of the subsequent remeasurement of this asset would be recognized in profit or loss for the year. Thus, there will not be material impacts on the Company’s consolidated financial statements.

The transmission subsidiaries have assets classified as “loans and receivables”, in accordance with the current requirements of IAS 39. These assets have two components: the right to receive the “Allowed Annual Revenue - RAP” to be received over the concession period and the indemnity at the end of the concession. These instruments are designated as loans and receivables because they are non-derivative financial assets, with fixed or determinable payments that are not quoted in an active market. Management’s opinion is that the asset arising from the receipt of RAP will be classified and measured at amortized cost with the new standard, not causing impacts on the Company’s consolidated financial statements. Regarding the indemnity receivable at the end of the concession, this will correspond to the portion of assets not depreciated over the concession at their new replacement value. Considering that the calculation of the amount to be received will not change during the concession, Management analyzes the possibility of measuring and classifying this portion of the financial asset as at fair value through profit or loss. Currently, Management’s opinion is that the effects of this possible change would be immaterial.

Moreover, as the Group do not apply hedge accounting, Management concluded that there will not be material impact on the information disclosed or amounts recorded in its consolidated financial statements as a result of the amendments to standard.

As regards the changes in the calculation of impairment of financial assets, the Company estimates that the impact on the equity for January 1^st 2018 will be a decrease in line item “Consumers, concessionaires and licensees” between R$ 70,000 and R$ 80,000.

Considering that the Group holds certain financial liabilities designated at fair value through profit or loss, Management believes that there will be no impacts on its consolidated financial statements since the changes in credit risk currently recognized directly in profit or loss will be recognized in other comprehensive income. For the year ended December 31, 2017, the changes in credit risk recognized in profit or loss represented an expense of R$ 92,138.

b) IFRS 15 - Revenue from contracts with customers

IFRS 15 provides a straightforward model for accounting for contracts with customers and it will supersede the current guide for revenue recognition provided in IAS 18 – Revenue and IAS 11 - Construction contracts and related interpretations.

The standard establishes that an entity will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard introduces a five-step model for revenue recognition: (i) identify the contract with the customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract and (v) recognize revenue when (or as) the entity satisfies a performance obligation.

Under IFRS 15, an entity recognizes revenue when (or as) the entity satisfies a performance obligation, i.e., when the "control" over the goods and services in a certain operation is transferred to the customer, and will establish a greater level of detail in the disclosures.

IFRS 15 is effective for annual periods beginning on or after January 1, 2018. Contracts that begin and end in the same period of comparative presentation, as well as contracts that are completed at the beginning of the oldest period presented will not be restated. The Company analyzed the 5-step approach to the various types of the Group’ revenue and has not identified any material impact of the adoption of this standard on its consolidated financial statements. Therefore, after the appropriate analyses, the conclusion is that the current revenue recognition is in accordance with IFRS 15.

c) IFRS 16 Leases

Issued on January 13, 2016, establishes, in the lessee’s view, a new form for accounting for leases currently classified as operating leases, which are now recognized similarly to leases classified as finance leases. As regards the lessors, it virtually retains the requirements of IAS 17, including only some additional disclosure aspects.

IFRS 16 is effective for annual periods beginning or on after January 1, 2019. The Company is assessing the standard and its adoption and preliminarily believes that the main impact will be the recording of lease of properties (under the lessee’s view), but no material impacts from the adoption of this standard are expected.

d) IFRIC 22 – Foreign currency transactions and advance consideration

Issued on December 8, 2016, IFRIC 22 addresses the exchange rate to be used in transactions that involve the consideration paid or received in advance in foreign currency transactions, IFRIC will be effective for annual periods beginning on or after January 1, 2018.

The Group’s foreign currency transactions are currently restricted to debt instruments with international financial institutions, measured at fair value, and to the purchase of electricity from Itaipu. As assets and liabilities measured at fair value are outside the scope of IFRIC and there are no advance payments on operations with Itaipu, Management believes that IFRIC 22 will not have material impacts on its consolidated financial statements.

e) Annual Improvements to IFRS / 2014 – 2016 Cycle

Annually, the IASB discusses and decides on the proposed improvements to IFRS, as they are raised during the year. On December 8, 2016, new amendments were issued relating to the 2014-2016 cycle, effective as of January 1, 2018.

Amendments to IFRS 1 – First-time adoption of IFRS: excludes from the standard some exceptions existing for application in the transition period of entities that are first-time adopters of IFRS.  

As the Company is not a first-time adopter of IFRS, Management believes that the application of these amendments will not have effect on the disclosures and amounts recognized in its consolidated financial statements.

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(1) OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2017

Operations Tables

Schedule of direct and indirect interests of subsidiaries and joint ventures

Energy distribution	Company type	Equity interest	Location (state)	Number of municipalities	Approximate number of consumers (in thousands)	Concession period	End of the concession
Companhia Paulista de Força e Luz ("CPFL Paulista")	Publicly-held corporation	Direct 100%	Interior of São Paulo	234	4,389	30 years	November 2027
Companhia Piratininga de Força e Luz ("CPFL Piratininga")	Publicly-held corporation	Direct 100%	Interior of São Paulo	27	1,720	30 years	October 2028
Rio Grande Energia S.A. ("RGE")	Publicly-held corporation	Direct 100%	Interior of Rio Grande do Sul	255	1,485	30 years	November 2027
RGE Sul Distribuidora de Energia S.A. ("RGE Sul")	Publicly-held corporation	Indirect 100%	Interior of Rio Grande do Sul	118	1,336	30 years	November 2027
Companhia Jaguari de Energia ("CPFL Santa Cruz") (e)	Privately-held corporation	Direct 100%	Interior of São Paulo, Paraná and Minas Gerais	45	447	30 years	July 2045

					Installed power (MW)
Energy generation (conventional and renewable sources)	Company type	Equity interest	Location (state)	Number of plants / type of energy	Total	CPFL share
CPFL Geração de Energia S.A. ("CPFL Geração")	Publicly-held corporation	Direct 100%	São Paulo and Goiás	3 Hydropower plants (a)	1,295	678
CERAN - Companhia Energética Rio das Antas ("CERAN")	Privately-held corporation	Indirect 65%	Rio Grande do Sul	3 Hydropower plants	360	234
Foz do Chapecó Energia S.A. ("Foz do Chapecó")	Privately-held corporation	Indirect 51% (d)	Santa Catarina and Rio Grande do Sul	1 Hydropower plant	855	436
Campos Novos Energia S.A. ("ENERCAN")	Privately-held corporation	Indirect 48.72%	Santa Catarina	1 Hydropower plant	880	429
BAESA - Energética Barra Grande S.A. ("BAESA")	Privately-held corporation	Indirect 25.01%	Santa Catarina and Rio Grande do Sul	1 Hydropower plant	690	173
Centrais Elétricas da Paraíba S.A. ("EPASA")	Privately-held corporation	Indirect 53.34%	Paraíba	2 Thermal plants	342	182
Paulista Lajeado Energia S.A. ("Paulista Lajeado")	Privately-held corporation	Indirect 59.93% (b)	Tocantins	1 Hydropower plant	903	63
CPFL Energias Renováveis S.A. ("CPFL Renováveis")	Publicly-held corporation	Indirect 51.60%	(c)	(c)	(c)	(c)
CPFL Centrais Geradoras Ltda. ("CPFL Centrais Geradoras")	Limited liability company	Direct 100%	São Paulo and Minas Gerais	6 small hydropower plants	4	4

Energy commercialization	Company type	Core activity	Equity interest
CPFL Comercialização Brasil S.A. ("CPFL Brasil")	Privately-held corporation	Energy commercialization	Direct 100%
Clion Assessoria e Comercialização de Energia Elétrica Ltda. ("CPFL Meridional")	Limited liability company	Commercialization and provision of energy services	Indirect 100%
CPFL Comercialização Cone Sul S.A. ("CPFL Cone Sul")	Privately-held corporation	Energy commercialization	Indirect 100%
CPFL Planalto Ltda.  ("CPFL Planalto")	Limited liability company	Energy commercialization	Direct 100%
CPFL Brasil Varejista S.A.  ("CPFL Brasil Varejista")	Privately-held corporation	Energy commercialization	Indirect 100%
Provision of services	Company type	Core activity	Equity interest
CPFL Serviços, Equipamentos, Industria e Comércio S.A. ("CPFL Serviços")	Privately-held corporation	Manufacturing, commercialization, rental and maintenance of electro-mechanical equipment and service provision	Direct 100%
NECT Serviços Administrativos Ltda ("Nect")	Limited liability company	Provision of administrative services	Direct 100%
CPFL Atende Centro de Contatos e Atendimento Ltda.  ("CPFL Atende")	Limited liability company	Provision of call center services	Direct 100%
CPFL Total Serviços Administrativos Ltda. ("CPFL Total")	Limited liability company	Collection services	Direct   100%
CPFL Eficiência Energética S.A ("CPFL Eficiência")	Privately-held corporation	Energy efficiency management	Direct 100%
TI Nect Serviços de Informática Ltda. ("Authi")	Limited liability company	Provision of IT services	Direct 100%
CPFL GD S.A ("CPFL GD")	Privately-held corporation	Provision of maintenance services for energy generation companies	Indirect 100%
Others	Company type	Core activity	Equity interest
CPFL Jaguari de Geração de Energia Ltda ("Jaguari Geração")	Limited liability company	Holding company	Direct 100%
Chapecoense Geração S.A. ("Chapecoense")	Privately-held corporation	Holding company	Indirect 51%
Sul Geradora Participações S.A. ("Sul Geradora")	Privately-held corporation	Holding company	Indirect 99.95%
CPFL Telecom S.A ("CPFL Telecom")	Privately-held corporation	Telecommunication services	Direct 100%
CPFL Transmissão Piracicaba S.A ("CPFL Transmissão Piracicaba")	Privately-held corporation	Energy transmission services	Indirect 100%
CPFL Transmissora Morro Agudo S.A ("CPFL Transmissão Morro Agudo")	Privately-held corporation	Energy transmission services	Indirect 100%

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(5) CASH AND CASH EQUIVALENTS (Tables)

12 Months Ended

Dec. 31, 2017

Cash And Cash Equivalents Tables

Schedule of cash and cash equivalents components

	Dec 31, 2017	Dec 31, 2016
Bank balances	365,031	170,884
Short-term financial investments	2,884,611	5,994,112
Overnight investment (a)	178,444	95,034
Bank certificates of deposit (b)	785,074	2,357,187
Repurchase agreements secured on debentures (b)	3,268	58,616
Investment funds (c)	1,917,826	3,483,274
Total	3,249,642	6,164,997

(a) Current account balances, which earn daily interest by investment in repurchase agreements secured on Bank Certificate Deposit (CDB) and interest of 15% of the variation in the Interbank Certificate of Deposit (CDI).

(b) Short-term investments in Bank Certificates of Deposit (CDB) and repurchase agreements secured on debentures with major financial institutions that operate in the Brazilian financial market, with daily liquidity, short-term due, low credit risk and interest equivalent, on average, to 101.87% of the CDI.

(c) Exclusive Fund investments, with daily liquidity and interest equivalent, on average, of 100% of the CDI, subject to floating rates tied to the CDI linked to their investments in federal government bonds, CDBs, financial bills and secured debentures of major financial institutions, with low credit risk and short-term due.

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(6) CONSUMERS, CONCESSIONAIRES AND LICENSEES (Tables)

12 Months Ended

Dec. 31, 2017

Consumers Concessionaires And Licensees Tables

Schedule of consumers, concessionaires and licensees

	Amounts coming due	Past due		Total
		until 90 days	> 90 days	Dec 31, 2017	Dec 31, 2016
Current
Consumer classes
Residential	602,525	457,273	53,805	1,113,604	932,380
Industrial	322,250	77,148	84,232	483,630	386,826
Commercial	254,605	86,290	41,574	382,470	317,111
Rural	74,136	18,409	6,117	98,663	97,444
Public administration	69,333	15,638	3,939	88,910	94,348
Public lighting	58,475	6,573	2,485	67,533	73,142
Public utilities	87,159	8,972	4,713	100,843	97,503
Billed	1,468,483	670,303	196,865	2,335,653	1,998,754
Unbilled	1,008,486	-	-	1,008,486	1,095,188
Financing of consumers' debts	169,171	20,784	39,885	229,840	170,982
CCEE transactions	182,128	229,887	1,052	413,067	289,761
Concessionaires and licensees	508,046	423	7,950	516,419	390,333
Others	36,011	-	-	36,011	39,974
	3,372,325	921,397	245,752	4,539,476	3,984,991
Allowance for doubtful accounts				(238,193)	(219,098)
Total				4,301,283	3,765,893
Noncurrent
Financing of consumers' debts	217,944	-	-	217,944	198,875
Free Energy	5,976	-	-	5,976	5,436
CCEE transactions	41,301	-	-	41,301	41,301
	265,221	-	-	265,221	245,612
Allowance for doubtful accounts				(28,683)	(42,427)
Total				236,539	203,185

Schedule of movements in allowance for doubtful accounts

	Consumers, concessionaires and licensees	Other receivables (note 11)	Total
As of December 31, 2014	(123,171)	(15,285)	(138,456)
Allowance - reversal (recognition)	(170,131)	(1,152)	(171,283)
Recovery of revenue	44,338	67	44,405
Write-off of accrued receivables	89,770	1,930	91,700
As of December 31, 2015	(159,194)	(14,441)	(173,634)
Business combination	(70,636)	(16,187)	(86,823)
Allowance - reversal (recognition)	(258,377)	(969)	(259,347)
Recovery of revenue	82,393	605	82,998
Write-off of accrued receivables	144,289	3,000	147,289
As of December 31, 2016	(261,525)	(27,992)	(289,517)
Allowance - reversal (recognition)	(263,668)	(1,439)	(265,107)
Recovery of revenue	110,008	-	110,008
Write-off of accrued receivables	148,309	52	148,361
As of December 31, 2017	(266,876)	(29,379)	(296,255)
Current	(238,193)	(29,379)	(267,572)
Noncurrent	(28,683)	-	(28,683)

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(7) TAXES RECOVERABLE (Tables)

12 Months Ended

Dec. 31, 2017

Taxes Recoverable Tables

Schedule of taxes recoverable

	Dec 31, 2017	Dec 31, 2016
Current
Prepayments of social contribution - CSLL	7,257	14,141
Prepayments of income tax - IRPJ	21,887	35,534
Income tax and social contribution to be offset	59,658	94,268
Income tax and social contribution recoverable	88,802	143,943
Withholding income tax - IRRF on interest on capital	43,841	3,642
Withholding income tax - IRRF	103,277	115,189
State VAT - ICMS to be offset	104,843	82,090
Social Integration Program - PIS	8,447	9,062
Contribution for Social Security Funding - COFINS	37,699	39,984
National Social Security Institute - INSS	7,597	6,374
Others	541	3,564
Other taxes recoverable	306,244	259,905
Total current	395,046	403,848
Noncurrent
Social contribution to be offset - CSLL	58,856	55,498
Income tax to be offset - IRPJ	2,608	10,037
Income tax and social contribution recoverable	61,464	65,535
State VAT - ICMS to be offset	159,624	122,415
Social Integration Program - PIS	1,024	800
Contribution for Social Security Funding - COFINS	4,719	3,687
Others	6,613	5,849
Other taxes recoverable	171,980	132,751
Total noncurrent	233,444	198,286

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(8) SECTOR FINANCIAL ASSETS AND LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2017

Sector Financial Assets And Liabilities Tables

Schedule of sector financial assets and liabilities

	As of December 31, 2016			Operating revenue		Finance income /expense	Receipt	As of December 31, 2017
	Deferred	Approved	Total	Constitution	Realization	Monetary adjustment	Tariff flag (note 27.5)	Deferred	Approved	Total
Parcel "A"	(762,573)	190,369	(572,203)	1,187,928	536,269	(76,726)	(386,242)	924,943	(235,916)	689,026
CVA (*)
CDE (**)	(342,161)	(70,301)	(412,462)	(405,409)	356,715	(38,267)	-	(235,901)	(263,520)	(499,422)
Electric energy cost	(506,490)	(239,777)	(746,267)	2,018,754	751,840	(31,144)	(385,704)	1,625,759	(18,280)	1,607,479
ESS and EER (***)	(406,568)	(124,411)	(530,979)	(1,003,482)	450,638	(57,165)	(151)	(974,091)	(167,048)	(1,141,139)
Proinfa	3,492	31,414	34,906	(28,048)	(18,829)	(6,600)	-	(610)	(17,961)	(18,572)
Basic network charges	27,527	9,660	37,187	1,448	(35,035)	(376)	-	(20,163)	23,387	3,224
Pass-through from Itaipu	147,012	442,911	589,923	1,022,892	(570,453)	43,016	-	959,518	125,860	1,085,378
Transmission from Itaipu	7,646	7,281	14,927	13,992	(13,705)	394	-	7,802	7,806	15,608
Neutrality of industry charges	142,091	164,375	306,466	89,103	(258,685)	7,767	-	32,566	112,084	144,651
Overcontracting	164,878	(30,782)	134,096	(521,321)	(126,217)	5,648	(387)	(469,937)	(38,244)	(508,181)
Other financial components	(182,958)	(159,759)	(342,717)	(72,877)	249,516	(5,607)	-	(193,496)	21,812	(171,685)
Refunds related to judicial injuctions	(76,615)	(132,410)	(209,025)	(10,038)	190,291	805	-	-	(27,968)	(27,968)
Others	(106,343)	(27,349)	(133,692)	(62,839)	59,226	(6,412)	-	(193,496)	49,780	(143,717)
Total	(945,530)	30,612	(914,918)	1,115,051	785,786	(82,333)	(386,242)	731,447	(214,104)	517,341
Current assets			-							210,834
Noncurrent assets			-							355,003
Current liabilities			(597,515)							(40,111)
Noncurrent liabilities			(317,406)							(8,385)

	As of December 31, 2015			Operating revenue		Finance income/cost	Receipt		As of December 31, 2016
	Deferred	Approved	Total	Constitution	Through billing	Monetary adjustment	Tariff flag (note 27.5)	Business Combination	Deferred	Approved	Total
Parcel "A"	1,490,744	519,838	2,010,582	(644,484)	(1,260,579)	28,166	(687,673)	(18,213)	(762,573)	190,369	(572,203)
CVA (*)
CDE (**)	407,295	109,937	517,232	(612,336)	(329,898)	(4,020)	-	16,561	(342,161)	(70,301)	(412,462)
Electric energy cost	(466,337)	472,428	6,091	81,164	(179,617)	(101,982)	(417,883)	(134,041)	(506,490)	(239,777)	(746,267)
ESS and EER (***)	(25,128)	(249,081)	(274,209)	(225,794)	385,941	(56,038)	(269,352)	(91,527)	(406,568)	(124,411)	(530,979)
Proinfa	(814)	(5,334)	(6,148)	51,060	(19,335)	7,219	-	2,111	3,492	31,414	34,906
Basic network charges	28,185	68,289	96,474	19,517	(84,894)	(1,449)	-	7,539	27,527	9,660	37,187
Pass-through from Itaipu	1,281,279	39,416	1,320,695	(116,276)	(921,201)	197,581	-	109,124	147,012	442,911	589,923
Transmission from Itaipu	11,372	4,097	15,469	8,102	(13,754)	2,163	-	2,948	7,646	7,281	14,927
Neutrality of industry charges	187,765	2,508	190,273	198,274	(171,420)	15,730	-	73,609	142,091	164,375	306,466
Overcontracting	67,127	77,578	144,705	(48,195)	73,600	(31,037)	(439)	(4,537)	164,878	(30,782)	134,096
Other financial components	(92,098)	35,480	(56,618)	(195,758)	6,126	(20,498)	-	(75,968)	(182,958)	(159,759)	(342,717)
Refunds related to judicial injuctions (note 27.4)	-	-	-	(223,356)	31,419	(17,088)	-	-	(76,615)	(132,410)	(209,025)
Others	(92,098)	35,480	(56,618)	27,598	(25,294)	(3,410)	-	(75,968)	(106,343)	(27,349)	(133,692)
Total	1,398,646	555,318	1,953,964	(840,241)	(1,254,453)	7,668	(687,673)	(94,181)	(945,530)	30,612	(914,918)
Current assets			1,464,019								-
Noncurrent assets			489,945								-
Current liabilities			-								(597,515)
Noncurrent liabilities			-								(317,406)

(*) Deferred tariff costs and gains variations from Parcel “A” items

(**) Energy Development Account – CDE

(***) System Service Charge (ESS) and Reserve Energy Charge (EER)

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(9) DEFERRED TAX ASSETS AND LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2017

Deferred Tax Assets And Liabilities Tables

Schedule of deferred tax assets and liabilities

	Dec 31, 2017	Dec 31, 2016
Social contribution credit (debit)
Tax losses carryforwards	103,903	123,389
Tax benefit of merged goodwill	105,065	86,377
Temporarily nondeductible differences	(305,677)	(332,750)
Subtotal	(96,708)	(122,984)
Income tax credit (debit)
Tax losses carryforwards	303,543	358,683
Tax benefit of merged goodwill	342,262	295,987
Temporarily nondeductible differences	(844,948)	(923,383)
Subtotal	(199,141)	(268,713)
PIS and COFINS credit (debit)
Temporarily nondeductible differences	(10,543)	(9,580)
Total	(306,392)	(401,276)
Total tax credit	943,199	922,858
Total tax debit	(1,249,591)	(1,324,134)

Schedule of tax benefit of merged intangible asset

	December 31, 2017		December 31, 2016
	Social contribution	Income tax	Social contribution	Income tax
CPFL Paulista	45,872	127,421	50,497	140,270
CPFL Piratininga	11,215	38,491	12,251	42,044
RGE	21,513	88,843	23,629	97,584
RGE Sul	26,466	73,515	-	-
CPFL Geração	-	13,992	-	16,090
Total	105,065	342,262	86,377	295,987

Schedule of accumulated balances of nondeductible temporary differences

	December 31, 2017			December 31, 2016
	Social contribution	Income tax	PIS/COFINS	Social contribution	Income tax	PIS/COFINS
Temporarily nondeductible differences
Provision for tax, civil and labor risks	53,687	149,130	-	45,065	125,182	-
Private pension fund	2,331	6,476	-	1,711	4,753	-
Allowance for doubtful debts	27,354	75,985	-	26,543	73,729	-
Accrued energy from the Free Market	8,382	23,284	-	7,718	21,440	-
Research and development and energy efficiency programs	21,851	60,697	-	17,474	48,538	-
Personnel-related provisions	4,111	11,420	-	3,422	9,506	-
Depreciation rate difference	5,535	15,374	-	6,200	17,223	-
Derivatives	(48,848)	(135,690)	-	(54,368)	(151,023)	-
Recognition of concession - adjustment of intangible asset (IFRS)	(7,291)	(20,253)	-	(8,355)	(23,208)	-
Recognition of concession - adjustment of financial asset (IFRS)	(117,527)	(324,387)	(7,881)	(104,080)	(287,990)	(6,157)
Actuarial losses  (IFRS)	25,716	71,432	-	25,390	70,527	-
Financial instruments (IFRS)	(5,291)	(14,694)	-	(10,022)	(27,838)	-
Accelerated depreciation	(104)	(288)	-	(73)	(204)	-
Others	(15,699)	(41,527)	(2,662)	4,491	12,281	(3,423)
Temporarily nondeductible differences - accumulated comprehensive income:
Property, plant and equipment  - adjustment of deemed cost (IFRS)	(51,961)	(144,336)	-	(55,223)	(153,398)	-
Actuarial losses (IFRS/CPC)	36,607	101,687	-	49,698	138,051	-
Temporarily nondeductible differences - Business combination - CPFL Renováveis
Deferred taxes - asset:
Provision for tax, civil and labor risks	13,188	36,635	-	-	-	-
Fair value of property, plant and equipment (negative value added of assets)	21,294	59,150	-	22,771	63,252	-
Deferred taxes - liability:
Fair value of property, plant and equipment (value added of assets)	(25,811)	(71,699)	-	(27,472)	(76,310)	-
Value added derived from determination of deemed cost	(62,354)	(173,207)	-	(78,443)	(217,897)	-
Intangible asset - exploration right/authorization in indirect subsidiaries acquired	(184,703)	(513,064)	-	(183,443)	(509,563)	-
Other temporary differences	(6,145)	(17,071)	-	(21,754)	(60,435)	-
Total	(305,677)	(844,947)	(10,543)	(332,750)	(923,383)	(9,580)

Schedule of reconciliation of income tax and social contribution amounts recognized

	2017		2016		2015
	Social contribution	Income tax	Social contribution	Income tax	Social contribution	Income tax
Profit before taxes	1,846,670	1,846,670	1,380,547	1,380,547	1,454,454	1,454,454
Reconciliation to reflect effective rate:
Equity interest in associates and joint ventures	(312,390)	(312,390)	(311,414)	(311,414)	(216,885)	(216,885)
Amortization of intangible asset acquired	48,649	62,756	48,649	62,756	84,484	108,797
Effect of presumed profit regime	(352,101)	(430,296)	(175,110)	(234,827)	(186,546)	(244,541)
Adjustment of revenue from excess demand and excess reactive power	134,778	134,778	119,272	119,272	117,374	117,374
Tax incentive - operating profit	-	(71,340)	-	(112,232)	-	(85,760)
Other permanent additions (exclusions), net	74,015	82,631	6,420	(24,063)	42,310	59,450
Tax base	1,439,621	1,312,809	1,068,364	880,040	1,295,193	1,192,890
Statutory rate	9%	25%	9%	25%	9%	25%
Tax credit (debit)	(129,566)	(328,202)	(96,153)	(220,010)	(116,567)	(298,223)
Recognized (unrecognized) tax credit, net	(39,162)	(106,699)	(54,706)	(130,621)	(43,595)	(120,792)
Total	(168,728)	(434,901)	(150,859)	(350,631)	(160,162)	(419,015)
Current	(153,543)	(387,076)	(244,015)	(623,183)	(10,916)	(1,944)
Deferred	(15,185)	(47,825)	93,156	272,552	(149,246)	(417,071)

Schedule of income tax and social contribution amounts recognized in equity

	2017		2016		2015
	Social Contribution	Income tax	Social Contribution	Income tax	Social Contribution	Income tax
Actuarial losses (gains)	(166,857)	(166,857)	527,436	527,436	(84,635)	(84,635)
Limits on the asset ceiling	21,399	21,399	(8,738)	(8,738)	7,984	7,984
Basis of calculation	(145,458)	(145,458)	518,698	518,698	(76,651)	(76,651)
Statutory rate	9%	25%	9%	25%	9%	25%
Calculated taxes	13,092	36,365	(46,683)	(129,675)	6,899	19,163
Limitation on recognition (reversal) of tax credits	-	-	13,720	38,112	(3,959)	(10,998)
Taxes recognized in other comprehensive income	13,092	36,365	(32,962)	(91,562)	2,940	8,165

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(10) CONCESSION FINANCIAL ASSET (Tables)

12 Months Ended

Dec. 31, 2017

Concession Financial Asset Tables

Schedule of concession financial asset distribution

	Distribution	Transmission	Total
As of December 31, 2014	3,296,837	77,779	3,374,616
Current	540,094	-	540,094
Noncurrent	2,756,744	77,779	2,834,522
Additions	330,062	37,469	367,531
Transfers to intangible assets - extended concessions	(537,198)	-	(537,198)
Adjustment of expected cash flow	414,800	-	414,800
Adjustment - financial asset measured at amortized cost	-	11,400	11,400
Cash inputs - RAP	-	(3,257)	(3,257)
Disposals	(20,788)	-	(20,788)
As of December 31, 2015	3,483,713	123,391	3,607,104
Current	-	9,630	9,630
Noncurrent	3,483,713	113,761	3,597,474
Additions	655,456	50,580	706,036
Adjustment of expected cash flow	203,452	-	203,452
Adjustment - financial asset measured at amortized cost	-	16,088	16,088
Cash inputs - RAP	-	(9,727)	(9,727)
Disposals	(25,392)	-	(25,392)
Business combination	876,281	-	876,281
As of December 31, 2016	5,193,511	180,333	5,373,844
Current	-	10,700	10,700
Noncurrent	5,193,511	169,633	5,363,144
Additions	972,254	46,261	1,018,515
Adjustment of expected cash flow	212,294	-	212,294
Adjustment - financial asset measured at amortized cost	-	27,807	27,807
Cash inputs - RAP	-	(15,677)	(15,677)
Disposals	(35,039)	-	(35,039)
Business combination	(12,338)	-	(12,338)
As of December 31, 2017	6,330,681	238,723	6,569,404
Current	-	23,736	23,736
Noncurrent	6,330,681	214,987	6,545,668

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(11) OTHER ASSETS (Tables)

12 Months Ended

Dec. 31, 2017

Other Assets Tables

Schedule of other receivables

	Current		Noncurrent
	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016
Advances - Fundação CESP	7,851	7,533	6,797	-
Advances to suppliers	31,981	15,787	-	-
Pledges, funds and restricted deposits	159,291	106,925	621,489	533,719
Orders in progress	167,197	203,344	5,062	-
Services rendered to third parties	8,530	9,385	-	-
Energy pre-purchase agreements	-	-	26,260	27,302
Collection agreements	661	1,273	-	-
Prepaid expenses	80,599	65,668	20,042	20,942
GSF Insurance Premium	19,629	12,722	17,359	28,935
Receivables - CDE	242,906	213,552	-	-
Advances to employees	19,658	15,940	-	-
Arrendamentos	15,684	19,281	45,290	50,541
Others	175,889	153,764	97,893	104,815
(-) Allowance for doubtful debts (note 6)	(29,379)	(27,992)	-	-
Total	900,498	797,181	840,192	766,253

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(12) INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2017

Investments Tables

Schedule of permanent equity interests - equity method

	Dec 31, 2017	Dec 31, 2016
Permanent equity interests - equity method
By equity method	990,910	1,482,533
Fair value of assets, net	10,640	11,219
Total	1,001,550	1,493,753

Schedule of investment balances relate to interests in entities

	Share of equity		Share of profit (loss)
Joint ventures	Dec 31, 2017	Dec 31, 2016	2017	2016	2015
Baesa	187,654	175,914	11,849	9,853	2,508
Enercan	176,998	562,701	85,808	117,112	74,677
Chapecoense	385,870	537,170	120,651	117,451	77,487
EPASA	240,388	206,749	94,663	67,577	63,348
Fair value adjustments of assets, net	10,640	11,219	(579)	(579)	(1,136)
	1,001,550	1,493,753	312,390	311,414	216,885

Schedule of receivable from the joint ventures, relating to dividends and interest on capital

	Dividend		Interest on own capital		Total
Investments	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016
Investco	-	-	2,118	2,926	2,118	2,926
Baesa	108	89	-	-	108	89
Enercan	21,184	40,983	-	-	21,184	40,983
Chapecoense	32,734	29,329	-	-	32,734	29,329
Total	54,026	70,402	2,118	2,926	56,145	73,328

Schedule of joint venture

	December 31, 2017
Joint venture	Enercan	Baesa	Chapecoense	Epasa
Current assets	182,843	124,361	329,721	319,222
Cash and cash equivalents	48,695	17,873	116,425	74,741
Noncurrent assets	1,101,291	1,030,904	2,745,989	531,527
Current liabilities	291,010	121,369	426,695	157,343
Borrowings and debentures	140,090	63,154	138,788	34,299
Other financial liabilities	4,085	17,113	67,897	993
Noncurrent liabilities	629,850	283,456	1,892,407	242,765
Borrowings and debentures	510,874	-	1,172,181	186,373
Other financial liabilities	25,115	265,250	716,986	-
Equity	363,273	750,440	756,608	450,641
Net operating revenue	580,430	412,329	829,525	789,402
Operational costs and expenses	(273,339)	(265,955)	(186,638)	(518,352)
Depreciation and amortization	(52,773)	(50,621)	(126,811)	(35,640)
Interest income	32,849	4,906	24,639	6,102
Interest expense	(31,135)	(27,986)	(183,237)	(26,197)
Income tax expense	(88,229)	(25,442)	(123,307)	(39,892)
Profit (loss) for the year	176,113	47,385	236,570	177,458
Equity Interests and voting capital	48.72%	25.01%	51.00%	53.34%

	December 31, 2016
Joint venture	Enercan	Baesa	Chapecoense	Epasa
Current assets	405,874	54,703	577,296	257,082
Cash and cash equivalents	288,956	18,946	280,083	85,709
Noncurrent assets	1,174,869	1,117,120	2,892,371	562,462
Current liabilities	196,760	116,192	391,402	172,401
Borrowings and debentures	87,560	87,032	137,753	35,555
Other financial liabilities	7,848	24,119	78,372	62,762
Noncurrent liabilities	229,085	352,142	2,024,989	259,559
Borrowings and debentures	153,020	63,196	1,292,239	218,891
Other financial liabilities	26,254	276,600	730,494	28,686
Equity	1,154,897	703,489	1,053,275	387,584
Net operating revenue	564,966	239,730	789,732	548,145
Operational costs and expenses	(137,159)	(76,985)	(140,212)	(328,093)
Depreciation and amortization	(53,888)	(51,429)	(126,770)	(35,075)
Interest income	31,602	9,115	35,113	10,329
Interest expense	(36,275)	(23,961)	(125,192)	(23,128)
Income tax expense	(121,223)	(20,401)	(106,683)	(28,011)
Profit (loss) for the year	240,363	39,405	212,294	126,665
Equity Interests and voting capital	48.72%	25.01%	51.00%	53.34%

	December 31, 2015
Joint venture	Enercan	Baesa	Chapecoense	Epasa
Net operating revenue	523,055	427,561	729,511	949,246
Operational costs and expenses	(196,480)	(260,004)	(149,219)	(729,994)
Depreciation and amortization	(53,733)	(55,342)	(130,652)	(32,413)
Interest income	15,742	8,426	28,235	11,275
Interest expense	(56,049)	(22,555)	(132,625)	(29,778)
Income tax expense	(76,795)	(5,165)	(76,880)	(32,869)
Profit (loss) for the year	153,269	10,028	151,935	118,734
Equity Interests and voting capital (*)	48.72%	25.01%	51.00%	53.34%
(*) Up to January, 2015, CPFL Geração's interest in Epasa was 53.84%

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(13) PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2017

Property Plant And Equipment Tables

Schedule of property, plant and equipment

	Land	Reservoirs, dams and  water mains	Buildings, construction and improvements	Machinery and equipment	Vehicles	Furniture and fittings	In progress	Total
At December 31, 2014	182,316	1,185,614	1,517,475	5,832,005	32,328	11,660	388,088	9,149,486
Historical cost	197,393	1,637,812	1,976,212	7,521,804	43,081	22,462	388,088	11,786,852
Accumulated depreciation	(15,077)	(452,199)	(458,737)	(1,689,799)	(10,753)	(10,802)	-	(2,637,366)
Additions	-	-	168	512	-	-	583,538	584,216
Disposals	(1,354)	(414)	(4,093)	(21,773)	(558)	(284)	-	(28,477)
Transfers	2,338	140	61,615	217,462	10,436	578	(292,569)	-
Reclassification - cost	(212)	328,101	(499,943)	172,169	22	(137)	-	-
Transfers from/to other assets - cost	(24)	2	(6,548)	6,598	(1)	(186)	630	471
Depreciation	(6,257)	(68,562)	(50,716)	(370,076)	(6,343)	(1,926)	-	(503,881)
Write-off of depreciation	-	139	204	3,572	379	186	-	4,480
Reclassification - depreciation	-	(68,775)	68,711	151	-	(88)	-	-
Transfers from/to other assets - depreciation	-	-	-	35	-	-	-	35
Impairment losses	-	-	(10,891)	(16,565)	(32)	(106)	(5,519)	(33,112)
At December 31, 2015	176,807	1,376,246	1,075,982	5,824,089	36,230	9,696	674,166	9,173,217
Historical cost	198,141	1,965,641	1,516,228	7,878,838	52,947	22,323	674,166	12,308,285
Accumulated depreciation	(21,334)	(589,395)	(440,246)	(2,054,749)	(16,717)	(12,627)	-	(3,135,068)
Additions	-	171	-	236	-	-	1,084,612	1,085,019
Disposals	-	-	(421)	(6,705)	(1,249)	(779)	(26,696)	(35,850)
Transfers	8,325	95,799	177,902	1,160,915	22,467	456	(1,465,864)	-
Reclassification - cost	(137)	(1,434)	(40,852)	52,205	12	(39)	(1,219)	8,536
Transfers from/to other assets - cost	-	3	-	(5,025)	(167)	(452)	(10,523)	(16,164)
Depreciation	(7,632)	(75,659)	(54,035)	(377,529)	(8,888)	(1,676)	-	(525,420)
Write-off of depreciation	(7)	1	62	4,694	480	254	-	5,484
Reclassification - depreciation	(1,211)	(967)	(5,374)	(1,002)	7	11	-	(8,536)
Transfers from/to other assets - depreciation	-	3	(46)	1,374	150	91	-	1,572
Impairment losses	-	-	-	-	-	-	(5,221)	(5,221)
Business combination	-	-	-	2,140	27,175	-	1,049	30,364
At December 31, 2016	176,145	1,394,162	1,153,220	6,655,391	76,217	7,562	250,302	9,712,998
Historical cost	206,330	2,060,191	1,652,934	9,066,408	106,920	21,507	250,302	13,364,592
Accumulated depreciation	(30,185)	(666,028)	(499,714)	(2,411,017)	(30,704)	(13,945)	-	(3,651,594)
Additions	-	-	-	772	2,978	-	753,137	756,887
Disposals	(22)	(132)	(140)	(32,336)	(2,248)	(635)	(8,332)	(43,845)
Transfers	2,950	400	154,737	574,944	20,434	1,484	(754,948)	-
Transfers from/to other assets - cost	(1,893)	6,393	(154,880)	98,579	(126)	(330)	11,033	(41,224)
Depreciation	(8,004)	(79,276)	(59,736)	(431,393)	(18,055)	(1,332)	-	(597,795)
Write-off of depreciation	2	124	120	9,529	1,379	387	-	11,540
Transfers from/to other assets - depreciation	(683)	(2,413)	1,930	9,690	(8)	108	-	8,624
Business Combination	-	-	-	-	(4,800)	-	-	(4,800)
Impairment losses	-	-	(474)	(14,787)	-	-	-	(15,261)
At December 31, 2017	168,494	1,319,257	1,094,777	6,870,389	75,771	7,245	251,192	9,787,125
Historical cost	207,365	2,066,850	1,652,178	9,693,512	122,540	22,026	251,192	14,015,662
Accumulated depreciation	(38,870)	(747,593)	(557,400)	(2,823,123)	(46,769)	(14,782)	-	(4,228,537)
Average depreciation rate 2017	3.86%	3.93%	3.69%	4.53%	13.09%	8.31%
Average depreciation rate 2016	3.86%	3.69%	3.30%	4.19%	14.31%	10.01%
Average depreciation rate 2015	3.86%	3.66%	3.46%	4.62%	14.24%	10.49%

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(14) INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2017

Intangible Assets Tables

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, 2014	6,115	4,658,210	3,734,606	414,574	30,162	86,503	8,930,171
Historical cost	6,152	7,441,935	9,526,355	414,574	35,840	195,577	17,620,433
Accumulated Amortization	(37)	(2,783,725)	(5,791,748)	-	(5,678)	(109,074)	(8,690,262)
Additions	-	-	-	879,851	-	9,298	889,149
Amortization	-	(302,665)	(460,774)	-	(1,419)	(12,604)	(777,462)
Transfer - intangible assets	-	-	512,912	(512,912)	-	-	-
Transfer - financial asset	-	-	387	(330,449)	-	-	(330,062)
Transfers from concession financial asset - extended concessions	-	-	488,635	48,563	-	-	537,198
Disposal and transfer - other assets	-	-	(26,584)	-	-	(6,228)	(32,813)
Impairment losses	-	-	-	-	-	(5,844)	(5,844)
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	666,008	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)	(9,705,576)
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)

Intangible asset acquired in business combinations

	Dec 31, 2017			Dec 31, 2016	Annual amortization rate
	Historical cost	Accumulated amortization	Net value	Net value	2017	2016	2015
Intangible asset - acquired in business combinations
Intangible asset acquired, not merged
Parent company
CPFL Paulista	304,861	(207,003)	97,858	107,843	3.28%	3.28%	4.78%
CPFL Piratininga	39,065	(25,040)	14,025	15,319	3.31%	3.31%	4.50%
RGE	3,150	(1,827)	1,323	1,457	4.25%	4.24%	5.51%
CPFL Geração	54,555	(35,488)	19,067	20,912	3.38%	3.38%	5.04%
CPFL Jaguari Geração	7,896	(3,852)	4,044	4,314	3.42%	3.41%	6.36%
	409,527	(273,210)	136,317	149,845
Subsidiaries
CPFL Renováveis	3,717,093	(898,762)	2,818,331	2,995,028	4.75%	5.39%	4.35%
RGE Sul (CPFL Jaguariúna)	-	-	-	99,524	-	9.09%	-
RGE	618	(189)	429	473	7.12%	9.41%	9.41%
	3,717,711	(898,951)	2,818,760	3,095,025
Subtotal	4,127,238	(1,172,161)	2,955,077	3,244,869
Intangible asset acquired and merged
Subsidiaries
RGE	1,120,266	(885,969)	234,297	257,924	2.11%	2.11%	1.79%
RGE Sul	312,741	(33,188)	279,553	307,982	9.09%	9.09%	-
CPFL Geração	426,450	(323,463)	102,987	112,953	2.34%	2.34%	3.80%
Subtotal	1,859,457	(1,242,620)	616,837	678,859
Intangible asset acquired and merged – Reassessed
Parent company
CPFL Paulista	1,074,026	(754,666)	319,360	351,565	3.00%	3.00%	4.34%
CPFL Piratininga	115,762	(74,202)	41,560	45,395	3.31%	3.31%	4.50%
RGE	310,128	(184,343)	125,785	138,469	4.09%	4.09%	5.32%
CPFL Jaguari Geração	15,275	(8,377)	6,898	7,358	3.01%	3.01%	5.61%
Subtotal	1,515,191	(1,021,588)	493,603	542,787
Subsidiaries
RGE Sul	56,759	(5,171)	51,588	-	9.09%	-	-
Total	7,558,645	(3,441,540)	4,117,105	4,466,516

Consideration paid for acquisition of RGE Sul

	RGE Sul 31.10.2016
Consideration paid, net
Consideration directly transferred to prior shareholders	1,698,455
Reimbursements due to adjustments related to agreement clauses	(106,616)
	1,591,839

Allocation of price paid at fair value of assets and liabilities acquired

	October 31, 2016	October 31, 2016
	Consolidated	Consolidated
	(provisional)	final
Current assets
Cash and cash equivalents	95,164	95,164
Consumers, concessionaries and licensees	580,945	580,945
Other current assets	89,548	89,548
Noncurrent assets
Consumers, concessionaries and licensees	54,111	79,501
Deferred tax assets	204,176	310,741
Concession financial asset	876,281	863,943
Intangible assets - Distribution infrastructure	1,456,472	1,444,401
Intangible acquired in this business combination	413,796	398,739
Other noncurrent assets	147,784	155,508
Current liabilities
Trade payables	(479,031)	(479,031)
Debentures and borrowings	(24,672)	(24,672)
Taxes, fees and contributions	(65,198)	(65,198)
Sector financial asset	(29,246)	(29,246)
Regulatory charges	(60,787)	(60,787)
Other current liabilities	(114,552)	(114,552)
Noncurrent liabilities
Debentures and borrowings	(1,131,949)	(1,131,949)
Sector financial asset	(64,935)	(64,939)
Provision for tax, civil and labor risks	(223,383)	(323,595)
Other noncurrent liabilities	(132,686)	(132,682)
Net assets acquired	1,591,839	1,591,839

Goodwill arising on acquisition
Consideration paid, net	1,591,839	1,591,839
(-) Fair value of assets acquired and liabilities assumed	1,591,839	1,591,839
Goodwill	-	-

Contingent liabilities recognized

	RGE Sul
	October 31, 2016
Labor lawsuits (i)	11,429
Civil lawsuits (i)	83,575
Regulatory lawsuits (i)	5,850
Environmental lawsuits (ii)	41,974
Tax lawsuits (i)	7,236
	150,065
Provisions recognized in the subsidiary	173,530
Provisions for tax, civil and labor risks	323,595

Net cash outflow on acquisition

Consideration paid, net	1,591,839
(-) Cash and cash equivalents balance acquired	(95,164)
Cash paid in the acquisition, net	1,496,675

Net operating revenue and loss of subsidiary acquired

	2016
	Net Operating Revenue	Losses
RGE Sul (November 1 to December 31, 2016)	522,677	(27,687)

Net Operating Revenue and Profit

	Net operating revenue	Net profit (loss)
	January to December, 2016	January to December, 2016
CPFL Energia Consolidated	19,112,089	879,057
Results for the period when the entity was not consolidated by CPFL(*)	2,365,090	(403,839)
	21,477,179	475,218

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(15) TRADE PAYABLES (Tables)

12 Months Ended

Dec. 31, 2017

Trade Payables Tables

Schedule of trade payables

	Dec 31, 2017	Dec 31, 2016
Current
System service charges	413	59,935
Energy purchased	2,248,748	1,868,950
Electricity network usage charges	252,170	121,884
Materials and services	650,538	545,468
Energy from the Free Market	145,002	131,893
Total	3,296,870	2,728,130
Noncurrent
Energy purchased	128,438	129,148
Materials and services	-	633
Total	128,438	129,781

The amounts of energy purchased recorded in noncurrent refer to the transaction made by the subsidiary RGE Sul in the period from September 1, 2000 to December 31, 2002, relating to the electricity purchase and sale transactions made on the Electric Energy Commercialization Chamber (CCEE) and adjusted, in 2002 and 2003, based on information and calculations prepared and disclosed by CCEE, the payment of which is suspended due to the judicial injunction obtained by the indirect subsidiary until the judgment of the lawsuit (notes 6 and 22).

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(16) DEBTS AND BORROWINGS (Tables)

12 Months Ended

Dec. 31, 2017

Debts And Borrowings Tables

Schedule of borrowings

	December 31, 2016					Borrowings raised	Repayments of principal	Interests, restatements and mark to market	Exchange rate variations	Interests paid	December 31, 2017
	Current		Noncurrent								Current		Noncurrent
	Interests	Principal	Interests	Principal	Total						Interests	Principal	Principal	Total
Measured at cost
Local currency
Investment	17,827	842,015	-	4,606,227	5,466,069	169,650	(1,151,289)	440,526	-	(379,542)	15,564	647,250	3,882,601	4,545,415
Rental assets	38	1,034	-	3,955	5,028	-	(1,038)	377	-	(373)	13	1,180	2,800	3,993
Financial Institutions	89,387	255,355	144,709	1,517,251	2,006,702	185,752	(515,824)	207,812	-	(343,163)	79,015	472,928	989,335	1,541,278
Others	50	59,756	-	42,370	102,176	27,209	(58,490)	5,638	-	(1,793)	32	46,125	28,584	74,741
Total at cost	107,303	1,158,159	144,709	6,169,803	7,579,974	382,611	(1,726,640)	654,353	-	(724,871)	94,624	1,167,484	4,903,320	6,165,427
Measured at fair value
Foreign currency
Financial Institutions	22,062	595,101	-	4,922,463	5,539,626	569,260	(1,315,172)	138,568	124,311	(139,596)	21,034	2,322,261	2,573,703	4,916,997
Mark to market	-	(1,764)	-	(35,651)	(37,415)	-	-	(21,137)	-	-	-	(11,375)	(47,177)	(58,552)
Total at fair value	22,062	593,337	-	4,886,812	5,502,211	569,260	(1,315,172)	117,431	124,311	(139,596)	21,034	2,310,885	2,526,526	4,858,445
Borrowing costs	-	(5,213)	-	(32,930)	(38,143)	(6,415)	-	12,742	-	-	-	(4,420)	(27,396)	(31,816)
Total	129,364	1,746,284	144,709	11,023,685	13,044,041	945,456	(3,041,812)	784,526	124,311	(864,467)	115,658	3,473,949	7,402,450	10,992,057

Schedule of borrowings measured at amortized cost

Measured at amortized cost

Dec 31, 2017

Dec 31, 2016

Annual interest

Amortization

Collateral

ESGDIV

SENSI

Taxa

Local currency

Investment

CPFL Paulista

FINEM V

2,883

37,078

TJLP + 2.12% to 3.3% (c)

72 monthly installments from February 2012

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM V

1,892

3,638

Fixed rate 8% (c)

90 monthly installments from August 2011

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM V

23,283

30,835

Fixed rate 5.5% (b)

96 monthly installments from February 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

101,068

149,984

TJLP + 2.06% to 3.08% (e) (f)

72 monthly installments from January 2014

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM VI

7,401

8,907

Fixed rate 2.5% (a)

114 monthly installments from June 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

135,787

163,404

Fixed rate 2.5% (a)

96 monthly installments from December 2014

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VII

29,612

57,798

Fixed rate 6% (b)

96 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VII

32,687

73,435

SELIC + 2.62% to 2.66% (h)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

cdi

SELIC

SELIC

TRUE

FINEM VII

54,259

132,622

TJLP + 2.12% to 2.66% (c) (d)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINAME

16,904

25,356

Fixed rate 4.5%

96 monthly installments from January 2012

CPFL Energia guarantee

Others

FIX

fix

TRUE

CPFL Piratininga

TRUE

FINEM IV

1,553

19,970

TJLP + 2.12% to 3.3% (c)

72 monthly installments from February 2012

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM IV

610

1,173

Fixed rate 8% (c)

90 monthly installments from August 2011

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM IV

12,108

16,035

Fixed rate 5.5% (b)

96 monthly installments from February 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM V

29,540

43,836

TJLP + 2.06% to 3.08% (e) (f)

72 monthly installments from January 2014

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM V

1,944

2,339

Fixed rate 2.5% (a)

114 monthly installments from June 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM V

33,791

40,664

Fixed rate 2.5% (a)

96 monthly installments from December 2014

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

37,052

41,620

SELIC + 2.62% to 2.66% (h)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

cdi

SELIC

SELIC

TRUE

FINEM VI

53,823

65,778

TJLP + 2.12% to 2.66% (c) (d)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM VI

24,308

28,198

Fixed rate 6% (b)

96 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINAME

8,016

12,023

Fixed rate 4.5%

96 monthly installments from January 2012

CPFL Energia guarantee

Others

FIX

fix

TRUE

RGE SUL

TRUE

FINEP

4,481

7,757

TJLP

73 monthly installments from May 2016

Bank guarantee

TJLP

TJLP

TJLP

TRUE

FINEP

5,487

7,562

Fixed rate 5%

81 monthly installments from September 2013

Bank guarantee

Others

FIX

fix

TRUE

RGE

TRUE

FINEM V

1,745

22,444

TJLP + 2.12% to 3.3% (c)

72 monthly installments from February 2012

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM V

8,932

11,828

Fixed rate 5.5% (b)

96 monthly installments from February 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

53,994

80,126

TJLP + 2.06% to 3.08% (e) (f)

72 monthly installments from January 2014

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINEM VI

783

942

Fixed rate 2.5% (a)

114 monthly installments from June 2013

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VI

49,930

60,085

Fixed rate 2.5% (a)

96 monthly installments from December 2014

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VII

34,001

39,442

Fixed rate 6% (b)

96 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

Others

FIX

fix

TRUE

FINEM VII

58,097

65,261

SELIC + 2.62% to 2.66% (h)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

cdi

SELIC

SELIC

TRUE

FINEM VII

66,601

81,394

TJLP + 2.12% to 2.66% (d)

72 monthly installments from April 2016

SGBP and CPFL Energia guarantee and receivables

TJLP

TJLP

TJLP

TRUE

FINAME

4,022

6,033

Fixed rate 4.5%

96 monthly installments from January 2012

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINAME

109

168

Fixed rate 10.0%

90 monthly installments from May 2012

Liens on assets

Others

FIX

fix

TRUE

FINAME

443

579

Fixed rate 10.0%

66 monthly installments from October 2015

Liens on assets

Others

FIX

fix

TRUE

Companhia Luz e Força Santa Cruz

TRUE

FINEM

—

9,094

Fixed rate 6%

111 monthly installments from April 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

—

3,381

SELIC + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

—

6,062

TJLP + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Leste Paulista

TRUE

FINEM

—

3,397

Fixed rate 6%

111 monthly installments from April 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

—

1,239

SELIC + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

—

2,224

TJLP + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Sul Paulista

TRUE

FINEM

—

2,412

Fixed rate 6%

111 monthly installments from April 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

—

1,731

SELIC + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

—

3,122

TJLP + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

Companhia Jaguari de Energia (CPFL Santa Cruz)

TRUE

Santander - Bank credit note

3,514

—

TJLP + 2.99% (f)

96 monthly installments from October 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

Santander - Bank credit note

1,215

—

UMBNDES +1.99%

96 monthly installments from October 2015

CPFL Energia guarantee

Others

USD

usd

TRUE

Santander - Bank credit note

2,759

1,464

TJLP + 3.1%

96 monthly installments from June 2014

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

Santander - Bank credit note

1,077

572

UMBNDES + 2.1%

96 monthly installments from June 2014

CPFL Energia guarantee

Others

USD

usd

TRUE

FINEM

15,016

2,422

Fixed rate 6%

111 monthly installments from April 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

6,424

1,287

SELIC + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

12

—

Selic + 3.63%

36 monthly installments from December 2018

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

10,612

2,321

TJLP + 2.19%

72 monthly installments from April 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

FINEM

6,204

—

TJLP + 3.29%

36 monthly installments from December 2018

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

FINEM

206

—

TJLP + 3.39%

96 monthly installments from May 2019

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Mococa

TRUE

Santander - Bank credit note

—

1,883

TJLP + 3.1%

96 monthly installments from June 2014

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

Santander - Bank credit note

—

736

UMBNDES + 2.1%

96 monthly installments from June 2014

CPFL Energia guarantee

Others

USD

usd

TRUE

Santander - Bank credit note

—

1,413

UMBNDES +1.99%

96 monthly installments from October 2015

CPFL Energia guarantee

Others

USD

usd

TRUE

Santander - Bank credit note

—

4,081

TJLP + 2.99% (f)

96 monthly installments from October 2015

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Serviços

TRUE

FINAME

1,086

1,297

Fixed rate 2.5% to 5.5%

96 monthly installments from August 2014

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

253

313

Fixed rate 6%

72 monthly installments from April 2016

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

472

668

Fixed rate 7.7% to 10%

90 monthly installments from December 2012

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

9,534

11,292

Fixed rate 2.5% to 5.5%

114 monthly installments from February 2013

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

33

47

TJLP + 4.2%

90 monthly installments from November 2012

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

FINAME

1,839

2,249

Fixed rate 6%

90 monthly installments from October 2014

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

88

101

Fixed rate 6%

96 monthly installments from July 2016

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

5,039

5,768

Fixed rate 6%

114 monthly installments from June 2015

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

514

762

TJLP + 2.2% to 3.2% (c)

56 monthly installments from July 2015

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

FINAME

3,060

3,870

Fixed rate 9.5% to 10% (c)

66 monthly installments from October 2015

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

1,276

1,589

Fixed rate 6% to 10% (e)

66 monthly installments from August 2016

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

5,216

5,832

TJLP + 3.50% (e)

48 monthly installments from June 2017

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

FINAME

1,201

2,511

SELIC + 3.90%

48 monthly installments from June 2017

CPFL Energia guarantee and liens on equipment

cdi

SELIC

SELIC

TRUE

FINAME

1,251

—

SELIC + 3.86%

48 monthly installments from August 2017

CPFL Energia guarantee and liens on equipment

cdi

SELIC

SELIC

TRUE

FINAME

1,262

1,147

TJLP + 3.40%

36 monthly installments from August 2017

CPFL Energia guarantee and liens on equipment

cdi

TJLP

TJLP

TRUE

FINAME

588

495

SELIC + 3.74%

36 monthly installments from August 2017

CPFL Energia guarantee and liens on equipment

TJLP

SELIC

SELIC

TRUE

FINAME

2,613

—

SELIC + 3.58% to 3.72%

36 monthly installments from January 2019

CPFL Energia guarantee and liens on equipment

cdi

SELIC

SELIC

TRUE

FINAME

8,905

—

TJLP + 3.25% to 3.38%

36 monthly installments from January 2019

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

CPFL Telecom

TRUE

FINAME

—

7,448

Fixed rate 6.0% (b)

60 monthly installments from December 2016

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINEM

—

7,849

SELIC + 3.12% (h)

60 monthly installments from December 2016

CPFL Energia guarantee

cdi

SELIC

SELIC

TRUE

FINEM

—

21,342

TJLP + 2.12% to 3.12% (c)

60 monthly installments from December 2016

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

FINEM

—

470

TJLP

60 monthly installments from December 2016

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

CPFL Transmissão Piracicaba

TRUE

FINAME

14,275

16,871

Fixed rate 3.0%

96 monthly installments from July 2015

CPFL Energia guarantee

Others

FIX

fix

TRUE

CERAN

TRUE

BNDES

—

266,484

TJLP + 3.69% to 5%

208 monthly installments from December 2005

Pledge of shares; assignment of credit, concession rights and revenues

TJLP

TJLP

TJLP

TRUE

BNDES

—

48,409

UMBNDES + 5% (1)

208 monthly installments from February 2006

Pledge of shares; assignment of credit, concession rights and revenues

cdi

USD

usd

TRUE

CPFL Renováveis

TRUE

FINEM I

232,310

262,224

TJLP + 1.95%

168 monthly installments from October 2009

Pledge of the subdidiary's and PCH Holding's shares; assignment of credit and concession rights ; and liens on equipment

TJLP

TJLP

TJLP

TRUE

FINEM II

18,951

22,210

TJLP + 1.90%

144 monthly installments from June 2011

CPFL Energia and CPFL Bioenergia guarantees, liens on assets and assignment of credit rights

TJLP

TJLP

TJLP

TRUE

FINEM III

460,623

495,912

TJLP + 1.72%

192  monthly installments from May 2013

SGBP and CPFL Energia guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit rights

TJLP

TJLP

TJLP

TRUE

FINEM V

69,485

80,362

TJLP + 2.8% to 3.4%

143 monthly installments from December 2011

CPFL Renováveis guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM VI

69,619

74,737

TJLP + 2.05%

192 monthly installments from October 2013

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM VII

119,234

138,474

TJLP + 1.92 %

156 monthly installments from October 2010

Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM IX

17,827

25,195

TJLP + 2.15%

120 monthly installments from May 2010

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; assignment of credit and concession rights and real estate mortgage

TJLP

TJLP

TJLP

TRUE

FINEM X

—

230

TJLP

84 monthly installments from October 2010

Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XI

95,016

105,670

TJLP + 1.87% to 1.9%

168 monthly installments from January 2012

CPFL Energia guarantee; liens on assets; and assignment of credit rights

TJLP

TJLP

TJLP

TRUE

FINEM XII

297,835

317,289

TJLP and TJLP + 2.18%

192 monthly installments from July 2014

SGBP, CPFL Energia, CPFL Renováveis and Eólica Holding guarantees; pledge of the subsidiary's and Eólica Holding's shares; liens on assets; assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XIII

298,439

318,257

TJLP + 2.02% to 2.18%

192 monthly installments from November 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; liens on assets; assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XV

23,185

27,305

TJLP + 3.44%

139 monthly installments from  September 2011

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XVI

4,335

6,418

Fixed rate 5.50%

101 monthly installments from  September 2011

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; and assignment of credit and concession rights

Others

FIX

fix

TRUE

FINEM XVII

428,205

460,426

TJLP and TJLP + 2.18%

192 monthly installments from  January 2013

Bank guarantee; pledge of the subsidiary's and DESA Eólica's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XVIII

9,044

13,763

Fixed rate 4.5%

102 monthly installments from June 2011

CPFL Energia and Bioenergia guarantees; liens on assets; and assignment of credit rights

Others

FIX

fix

TRUE

FINEM XIX

27,579

29,559

TJLP + 2.02%

192 monthly installments from January 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XX

37,208

44,650

Fixed rate 2.5%

108 monthly installments from January 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

FINEM XXI

37,583

40,281

TJLP + 2.02%

192 monthly installments from January 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XXII

32,734

39,281

Fixed rate 2.5%

108 monthly installments from January 2014

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

FINEM XXIII

1,153

1,729

Fixed rate 4.5%

102 monthly installments from June 2011

Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

FINEM XXIV

82,632

109,580

Fixed rate 5.5%

108 monthly installments from January 2012

SGBP and CPFL Energia guarantees; liens on assets; and assignment of credit rights

Others

FIX

fix

TRUE

FINEM XXV

83,136

87,492

TJLP + 2.18%

192 monthly installments from July 2016

SGBP and CPFL Energia guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XXVI

681,912

525,011

TJLP + 2.75%

192 monthly installments from July 2017

SGBP and CPFL Energia guarantees; pledge of subsidiary's and T-16's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XXVII

67,584

70,532

TJLP + 2,02%

162 monthly installments from November 2016

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINEM XXVIII

1,415

—

TJLP

144 monthly installments from January 2018

SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

TJLP

TJLP

TJLP

TRUE

FINAME I

2,387

2,857

Fixed rate 2.5%

96 monthly installments from February 2015

CPFL Renováveis guarantee; and liens on assets

Others

FIX

fix

TRUE

FINEP I

904

1,397

Fixed rate 3.5%

61 monthly installments from October 2014

Bank guarantee

Others

FIX

fix

TRUE

FINEP II

9,516

10,445

TJLP - 1.0%

85 monthly installments from June 2017

Bank guarantee

TJLP

TJLP

TJLP

TRUE

FINEP III

4,091

5,232

TJLP + 2.0%

73 monthly installments from July 2015

Bank guarantee

Others

FIX

fix

TRUE

BNB I

92,926

100,323

Fixed rate 9.5% to 10% and compliance bonus of 15%

168 monthly installments from January 2009

SIIF Énergies do Brasil guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

BNB II

151,428

158,364

Fixed rate 10% and compliance bonus of 15% to 25%

222 monthly installments from May 2010

BVP S.A. and bank guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

BNB III

27,138

29,020

Fixed rate 9.5% and compliance bonus of 25%

228 monthly installments from July 2009

CPFL Renováveis guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

Others

FIX

fix

TRUE

NIB

57,291

67,872

IGPM + 8.63%

50 quarterly installments from June 2011

Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights

IGP-M

IGP-M

igp-m

TRUE

TRUE

Purchase of assets

TRUE

CPFL Eficiência

TRUE

FINAME

2,281

2,923

Fixed rate 4.5% to 8.7%

96 monthly installments from March 2012

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINAME

81

99

Fixed rate 6%

72 monthly installments from October 2016

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINAME

171

234

TJLP + 2.70%

48 monthly installments from August 2016

CPFL Energia guarantee

TJLP

TJLP

TJLP

TRUE

FINAME

174

219

SELIC + 2.70%

48 monthly installments from August 2016

CPFL Energia guarantee

cdi

CDI

CDI

TRUE

FINAME

100

121

Fixed rate 9.5%

36 monthly installments from September 2017

CPFL Energia guarantee

Others

FIX

fix

TRUE

FINAME

515

678

Fixed rate 9.5%

48 monthly installments from February 2017

CPFL Energia guarantee and liens on equipment

Others

FIX

fix

TRUE

FINAME

672

753

TJLP + 3.50%

48 monthly installments from August 2017

CPFL Energia guarantee and liens on equipment

TJLP

TJLP

TJLP

TRUE

TRUE

Financial institutions

TRUE

CPFL Paulista

TRUE

Banco do Brasil - Working capital

—

380,403

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Piratininga

TRUE

Banco do Brasil - Working capital

—

66,951

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Companhia Luz e Força Santa Cruz

TRUE

Banco do Brasil - Working capital

—

50,213

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

6,925

CDI + 0.27% (f)

12 semiannual installments from June 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Leste Paulista

TRUE

Banco IBM - Working capital

—

5,405

100.0% of CDI

14 semiannual installments from December 2012

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

20,955

CDI + 0.1%

12 semiannual installments from October 2014

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

15,658

CDI + 0.27%

12 semiannual installments from March 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

6,993

CDI + 1.33% (f)

8 semiannual installments from January 2016

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Sul Paulista

TRUE

Banco do Brasil - Working capital

—

31,954

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

7,888

CDI + 0.27% to 1.33 (f)

12 semiannual installments from June 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

6,784

CDI + 1.27%

8 semiannual installments from February 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Companhia Jaguari de Energia (CPFL Santa Cruz)

TRUE

Banco do Brasil - Working capital

95,682

4,413

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

35,895

—

CDI + 0.27% (f)

12 semiannual installments from June 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

5,180

—

CDI + 1.33% (f)

8 semiannual installments from January 2016

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

5,652

—

CDI + 1.27%

8 semiannual installments from February 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

13,111

10,726

100.0% of CDI

14 semiannual installments from December 2012

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

25,443

11,297

CDI + 0.1%

12 semiannual installments from October 2014

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Mococa

TRUE

Banco do Brasil - Working capital

—

28,911

104.90% of CDI (f)

2 annual installments from July 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

3,481

100.0% of CDI

14 semiannual installments from December 2012

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Banco IBM - Working capital

—

13,296

CDI + 0.27%

12 semiannual installments from March 2015

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Serviços

TRUE

Banco IBM - Working capital

1,279

3,473

CDI + 0.10%

11 semiannual installments from June 2013

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

Promissory notes

46,941

—

104.0% of CDI

1 installment in June 2018

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Geração

TRUE

Banco do Brasil - Working capital

630,309

641,316

109.5% of CDI

1 installment in March 2019

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Telecom

TRUE

Banco IBM - Working capital

—

31,449

CDI + 0.18%

12 semiannual installments from August 2014

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Transmissão Morro Agudo

TRUE

Santander

—

5,031

CDI + 1.60%

1 installment in March 2017

CPFL Energia guarantee

CDI

CDI

CDI

TRUE

CPFL Renováveis

TRUE

Bradesco

204,934

250,363

CDI + 0.5%

8 annual installment from June 2013

No collateral

CDI

CDI

CDI

TRUE

Safra

194,006

208,547

105% of CDI

14 installments from August 2016

No collateral

CDI

CDI

CDI

TRUE

Banco BBM - Bank credit note

44,095

44,171

CDI + 3.40%

1 installment in March 2018

No collateral

CDI

CDI

CDI

TRUE

Banco BBM - Bank credit note

26,198

—

CDI + 1.90%

Bullet

CPFL Renováveis guarantee

CDI

CDI

CDI

TRUE

Banco ABC - Bank credit note

—

44,217

CDI + 3.80%

1 installment in December 2017

No collateral

CDI

CDI

CDI

TRUE

Deustche Bank - Bank credit note

46,966

—

CDI + 1.45%

Bullet

CPFL Renováveis promissory note

CDI

CDI

CDI

TRUE

Banco ABC - Promissory notes

102,006

105,883

CDI + 3.80%

4 semiannual installments from February 2017

No guarantee

CDI

CDI

CDI

TRUE

Banco BBM - Promissory notes

63,582

—

CDI + 1.39%

1 installment in June 2018

CPFL Renováveis guarantee

CDI

CDI

CDI

TRUE

TRUE

Others

TRUE

Eletrobrás

TRUE

CPFL Paulista

2,410

2,960

RGR + 6% to 6.5%

120 monthly installments from January 2013

Receivables and promissory notes

Others

RGR

RGR

TRUE

RGE

3,988

5,851

RGR + 6%

120 monthly installments from May 2008

Receivables and promissory notes

Others

RGR

RGR

TRUE

RGE SUL

18,970

25,946

RGR + 6%

120 monthly installments from December 2008

Bank guarantee; assignment of credit rights; and promissory notes

Others

RGR

RGR

TRUE

CPFL Santa Cruz

—

508

RGR + 6%

120 monthly installments from January 2007

Receivables and promissory notes

Others

RGR

RGR

TRUE

CPFL Leste Paulista

—

338

RGR + 6%

120 monthly installments from February 2008

Receivables and promissory notes

Others

RGR

RGR

TRUE

CPFL Sul Paulista

—

303

RGR + 6%

120 monthly installments from August 2007

Receivables and promissory notes

Others

RGR

RGR

TRUE

CPFL Jaguari

—

9

RGR + 6%

120 monthly installments from June 2007

Receivables and promissory notes

Others

RGR

RGR

TRUE

CPFL Mococa

—

122

RGR + 6%

120 monthly installments from January 2008

Receivables and promissory notes

Others

RGR

RGR

TRUE

Others

49,372

66,141

Others

Outros

Outros

TRUE

Subtotal local currency

6,165,427

7,579,974

TRUE

TRUE

Foreign currency

TRUE

Measured at fair value

TRUE

Financial institutions

TRUE

CPFL Paulista

TRUE

Bank of America Merrill Lynch

332,766

327,503

US$+Libor 3 months+1.35% (3)

1 installment in october 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of America Merrill Lynch

148,930

146,703

US$+Libor 3 months+1.70% (4)

1 installment in September 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of Tokyo-Mitsubishi

165,826

163,279

US$ + Libor 3 months + 0.88% (3) (g)

1 installment in February 2020

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of Tokyo-Mitsubishi

124,211

163,106

US$+Libor 3 months+0.80% (3) (f)

4 semiannual installments from September 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

BNP Paribas

—

68,663

Euro + 1.6350% (2)

1 installment in January 2018

CPFL Energia guarantee and promissory notes

CDI

EUR

eur

TRUE

HSBC

—

282,808

US$ + Libor 3 months + 1.30% (2)

1 installment in January 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

—

130,522

US$ + 2.28% to 2.32% (3)

1 installment in December 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

—

115,382

US$ + 2.36% to 2.39% (3)

1 installment in January 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

83,783

82,544

US$ + 2.74% (3)

1 installment in January 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

—

49,311

US$ + 2.2% (3)

1 installment in February 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of America Merrill Lynch

498,061

490,334

US$ + Libor 3 months + 1.40% (3)

1 installment in February 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Mizuho Bank

248,189

244,484

US$+Libor 3 months+1.55% (3) (f)

3 semiannual installments from March 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Syndicated transaction  (**) - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada

221,475

218,104

US$ + Libor 3 months + 2.7% (4)

5 semiannual installments from May 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Piratininga

TRUE

BNP Paribas

218,814

188,822

Euro + 1.6350% (3)

1 installment in January 2018

CPFL Energia guarantee and promissory notes

CDI

EUR

eur

TRUE

Citibank

207,743

204,486

US$ + Libor 3 months + 1.41% (3)

2 annual installments from January 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Citibank

165,740

163,225

US$ + Libor 3 months + 1.35% (4)

1 installment in March 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

—

54,235

US$ + 2.08% (3)

1 installment in August 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Sumitomo

166,346

163,712

US$ + Libor 3 months + 1.35% (3) (f)

1 installment in April 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Syndicated transaction  (**) - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada

221,475

218,104

US$ + Libor 3 months + 2.7% (4)

5 semiannual installments from May 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

RGE

TRUE

Bank of Tokyo-Mitsubishi

59,793

58,852

US$ + Libor 3 months + 0.82%(3)

1 installment in April 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of Tokyo-Mitsubishi

271,893

267,740

US$ + Libor 3 months + 0.83%(3)

1 installment in May 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Syndicated transaction  (**) - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada

221,475

218,104

US$ + Libor 3 months + 2.7% (4)

5 semiannual installments from May 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Bank of Tokyo-Mitsubishi

172,592

—

US$ + 1.9275%

1 installment in October 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

HSBC

—

44,496

US$ + Libor 3 months + 1.30% (2)

1 installment in October 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

J.P. Morgan

—

199,826

US$ + 2.78% (3)

1 installment in February 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Santa Cruz

TRUE

Scotiabank

—

16,556

US$ + 3.37% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Sul Paulista

TRUE

Scotiabank

—

16,556

US$ + 3.37% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Leste Paulista

TRUE

Scotiabank

—

16,556

US$ + 3.37% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Jaguari

TRUE

Scotiabank

67,219

16,556

US$ + 3.37% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Geração

TRUE

HSBC

—

326,159

US$+Libor 3 months + 1.30% (2)

1 installment in  March 2017

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

China Construction Bank - Bank credit note

99,443

97,946

US$+Libor 3 months + 1.60% + 1.4% fee (4)

1 installment in June 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

119,314

117,550

US$ + 3.3703% (4)

1 installment in July 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Citibank

397,328

391,380

US$+Libor 3 months + 1.41% (3)

3 annual installments from September 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

China Construction Bank - Bank credit note

33,120

32,624

US$ + Libor 3 months + 1.20% + 1.1% fee (3)

1 installment in September 2019

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

165,572

163,125

US$ + 3.1259%

1 installment in December 2019

CPFL Energia guarantee

Others

USD

usd

TRUE

Paulista Lajeado

TRUE

Banco Itaú

36,311

35,771

US$ + 3.196% (4)

1 installment in March 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

CPFL Brasil

TRUE

Scotiabank

45,161

44,501

US$ + 2.779% (3)

1 installment in August 2018

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

11,731

—

US$ + 2.6201% (3)

1 installment in September 2020

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

253,626

—

US$ + 2.2997% (3)

1 installment in September 2020

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

Scotiabank

159,060

—

US$ + 2.3073%

1 installment in October 2020

CPFL Energia guarantee and promissory notes

CDI

USD

usd

TRUE

TRUE

Mark to market

(58,552

)

(37,415

)

Others

USD

usd

TRUE

usd

Total in foreign currency - fair value

4,858,445

5,502,211

Borrowing costs (*)

(31,816

)

(38,143

)

Total - Consolidated

10,992,057

13,044,041

The subsidiaries hold  swaps converting the operating cost of currency variation to interest tax variation in reais. corresponding to :

(1) 143.85% of CDI

(2) 95.20% of CDI

(3) 99% to 109% of CDI

(4) 109.1% to 119% of CDI

Effective rate:

(a)  30% to 40% of CDI

(d)  70.1% to 80% of CDI

(g) 110.1% to 120% of CDI

(b)  40.1% to 50% of CDI

(e)  80.1% to 90% of CDI

(h) 120.1% to 130% of CDI

(c)  60.1% to 70% of CDI

(f)  100.1% to 110% of CDI

Schedule of maturities principal borrowings

2019	2,737,432
2020	1,744,143
2021	649,487
2022	453,085
2023	371,895
2024 to 2028	1,155,315
2029 to 2033	338,270
Subtotal	7,449,627
Mark to market	(47,177)
Total	7,402,450

Schedule of borrowings by type of interest rates

	Accumulated variation (%)		% of debt
Index	2017	2016	Dec 31, 2017	Dec 31, 2016
IGP-M	(0.52)	7.17	0.52	0.53
TJLP	7.00	7.50	31.38	31.48
CDI	6.89	13.63	59.49	56.31
Others			8.60	11.68
			100.00	100.00

Schedule of main borrowings raised in the period

		R$ thousand
Company	Bank / credit issue	Total approved	Released in 2017	Released net of fundraising costs	Interest	Loan purpose
Local currency
Companhia Luz e Força Santa Cruz, CPFL Leste Paulista, Companhia Jaguari de Energia (CPFL Santa Cruz), CPFL Sul Paulista and CPFL Mococa	FINAME (a)	6,556	6,556	6,556	Quarterly	Subsidiary's investment plan
CPFL Serviços	FINAME (a)	11,286	11,286	11,286	Quarterly	Purchase of machinery and equipment
CPFL Serviços	Promissory Notes	45,000	45,000	45,000	Due with principal	Working capital
CPFL Renováveis	FINEM XXVI	764,109	146,730	142,811	Monthly	Subsidiary's investment plan
CPFL Renováveis	FINEM XXVII	87,184	1,699	1,699	Monthly	Subsidiary's investment plan
CPFL Renováveis	FINEM XXVIII	206,000	1,414	1,414	Monthly	Subsidiary's investment plan
CPFL Renováveis	BBM / Promissory Notes (a)	62,000	62,000	61,833	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	11,000	11,000	10,794	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	14,000	14,000	13,737	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	1,000	1,000	981	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	44,000	44,000	44,000	Due with principal	Working capital
CPFL Renováveis	Bank credit note (a)	2,752	2,752	2,700	Due with principal	Working capital
		1,254,887	347,437	342,811
Foreign currency
CPFL Brasil	Law 4.131 - Scotiabank	400,000	400,000	400,000	Semiannual	Working capital
RGE	Law 4.131 - Bank of Tokyo - Mitsubishi	169,260	169,260	169,260	Quarterly	Working capital
		569,260	569,260	569,260
		1,824,147	916,697	912,071

XML

(17) DEBENTURES (Tables)

12 Months Ended

Dec. 31, 2017

Debentures Tables

Schedule of debenture and interest on debenture

	December 31, 2016	Debentures issued	Repayments of principal	Interests and monetary adjustment	Exchange rates	December 31, 2017
Debentures	9,067,520	2,486,000	(2,231,451)	913,313	(981,986)	9,253,396
Borrowing costs	(67,575)	(33,371)	-	24,076	-	(76,870)
Total	8,999,945	2,452,629	(2,231,451)	937,389	(981,986)	9,176,526

		December 31, 2017				December 31, 2016
	Issue	Current and noncurrent interest	Current	Noncurrent	Total	Current and noncurrent interest	Current	Noncurrent	Total
CPFL Paulista
6th Issue	Single series	-	-	-	-	47,079	198,000	462,000	707,079
7th Issue	Single series	17,134	126,250	378,750	522,134	28,913	-	505,000	533,913
8th Issue	1st series	1,669	-	215,310	216,980	-	-	-	-
8th Issue	2nd series	2,925	-	358,224	361,149	-	-	-	-
8th Issue	3rd series	1,161	-	131,397	132,558	-	-	-	-
		22,890	126,250	1,083,681	1,232,821	75,992	198,000	967,000	1,240,992
CPFL Piratininga
6th Issue	Single series	1,950	-	44,000	45,950	7,846	33,000	77,000	117,846
7th Issue	Single series	7,973	58,750	176,250	242,973	13,455	-	235,000	248,455
8th Issue	2nd series	7,669	-	246,000	253,669	-	-	-	-
8th Issue	1st series	1,174	-	61,125	62,299	-	-	-	-
		18,766	58,750	527,375	604,891	21,301	33,000	312,000	366,301
RGE
6th Issue	Single series	8,864	-	200,000	208,864	35,666	150,000	350,000	535,666
7th Issue	Single series	5,768	42,500	127,500	175,768	9,733	-	170,000	179,733
8th Issue	2nd series	7,812	-	250,000	257,812	-	-	-	-
8th Issue	1st series	2,573	-	132,573	135,146	-	-	-	-
		25,017	42,500	710,073	777,590	45,399	150,000	520,000	715,399
Companhia Luz e Força Santa Cruz
1st Issue	Single series	-	-	-	-	550	32,500	32,500	65,550
Companhia Jaguari de Energia (CPFL Santa Cruz)
1st Issue	Single series	135	32,500	-	32,635	-	-	-	-
RGE Sul
4th Issue	Single series	16,662	-	1,100,000	1,116,662	32,058	-	1,100,000	1,132,058
6th Issue	Single series	312	-	220,000	220,312	-	-	-	-
		16,974	-	1,320,000	1,336,974	32,058	-	1,100,000	1,132,058
CPFL Brasil
3rd Issue	Single series	6,059	-	400,000	406,059	11,657	-	400,000	411,657
CPFL Geração
5th Issue	Single series	3,366	546,000	-	549,366	12,969	546,000	546,000	1,104,969
6th Issue	Single series	13,671	153,318	306,682	473,671	23,228	-	460,000	483,228
7th Issue	Single series	8,978	-	635,000	643,978	16,379	-	635,000	651,379
8th Issue	Single series	3,401	-	87,905	91,306	3,369	-	85,520	88,889
9th Issue	Single series	550	-	51,672	52,221	524	-	50,278	50,802
		29,966	699,318	1,081,259	1,810,543	56,470	546,000	1,776,798	2,379,268
CPFL Energia
5th Issue	Single series	2,817	-	186,000	188,817	18,069	-	620,000	638,069
CPFL Renováveis
1st Issue - SIIF (*)	1st to 12th series	762	44,968	449,678	495,408	762	41,938	461,314	504,014
1st Issue - PCH Holding 2	Single series	260	8,701	123,391	132,352	644	8,700	132,091	141,435
1st Issue - Dobrevê	Single series	-	-	-	-	425	17,500	-	17,925
2nd Issue - Dobrevê	Single series	39,857	43,329	21,671	104,857	29,153	-	65,000	94,153
1st Issue - Pedra Cheirosa I	Single series	1,617	64,653	-	66,270	6,675	52,200	-	58,875
1st Issue - Pedra Cheirosa II	Single series	1,481	59,203	-	60,684	6,114	47,800	-	53,914
1st Issue - Boa Vista II	Single series	-	-	-	-	6,395	50,000	-	56,395
1st Issue - CPFL Renováveis	Single series	2,970	64,500	258,000	325,470	6,160	43,000	322,500	371,660
2nd Issue - CPFL Renováveis	Single series	5,531	60,000	210,000	275,531	11,486	30,000	270,000	311,486
3rd Issue - CPFL Renováveis	Single series	2,169	98,657	197,343	298,169	4,444	-	296,000	300,444
4th Issue - CPFL Renováveis	1st series	4,534	-	200,000	204,534	7,925	-	200,000	207,925
5th Issue - CPFL Renováveis	Single series	9,716	12,000	88,000	109,716	-	-	-	-
7th Issue - CPFL Renováveis	Single series	6,244	-	253,529	259,773	-	-	-	-
		75,141	456,011	1,801,612	2,332,764	80,183	291,138	1,746,905	2,118,226
CERAN
1st Issue	1st series	181	106,000	212,000	318,181	-	-	-	-
1st Issue	2nd series	121	-	212,000	212,121	-	-	-	-
		302	106,000	424,000	530,302	-	-	-	-
Borrowing costs (**)		(7,580)	(8,745)	(60,546)	(76,870)	(7,346)	(8,545)	(51,684)	(67,575)
		190,489	1,512,584	7,473,454	9,176,526	334,333	1,242,092	7,423,518	8,999,945

	Issue	Quantity issued		Annual Remuneration	Annual effective rate	Amortization conditions	Collateral	Taxa
CPFL Paulista
6th Issue	Single series	660		CDI + 0.8%	CDI  + 0.87%	3 annual installments from July 2017	CPFL Energia guarantee	CDI
7th Issue	Single series	50,500		CDI + 0.83% (3)	CDI  + 0.89%	4 annual installments from February 2018	CPFL Energia guarantee	CDI
8th Issue	1st series	213,804		IPCA + 4.42%	IPCA + 4.42%	1 installment in September 2022	CPFL Energia guarantee	IPCA
8th Issue	2nd series	355,718		IPCA + 4.66%	IPCA + 4.66%	2 annual installments from September 2023	CPFL Energia guarantee	IPCA
8th Issue	3rd series	130,478		IPCA + 5.05%	IPCA + 5.05%	3 annual installments from September 2025	CPFL Energia guarantee	IPCA
CPFL Piratininga
6th Issue	Single series	110		CDI + 0.8%	CDI + 0.91%	3 annual installments from July 2017	CPFL Energia guarantee	CDI
7th Issue	Single series	23,500		CDI + 0.83% (2)	CDI + 0.89%	4 annual installments from February 2018	CPFL Energia guarantee	CDI
8th Issue	2nd series	246,000		109.5% of CDI	109.5% CDI	2 annual installments from February 2021	CPFL Energia guarantee	CDI
8th Issue	1st series	60,000		IPCA + 5.2901%	IPCA + 5.2901%	2 annual installments from February 2023	CPFL Energia guarantee	IPCA
RGE
6th Issue	Single series	500		CDI + 0.8%	CDI + 0.88%	3 annual installments from July 2017	CPFL Energia guarantee	CDI
7th Issue	Single series	17,000		CDI + 0.83% (3)	CDI + 0.88%	4 annual installments from February 2018	CPFL Energia guarantee	CDI
8th Issue	2nd series	250,000		111.25% of CDI	111.25% CDI	2 annual installments from February 2021	CPFL Energia guarantee	CDI
8th Issue	1st series	130,000		IPCA + 5.3473%	IPCA + 5.3473%	2 annual installments from February 2023	CPFL Energia guarantee	IPCA
Companhia Luz e Força Santa Cruz
1st Issue	Single series	650		CDI + 1.4%	CDI + 1.52%	2 annual instalments from June 2017	CPFL Energia guarantee	CDI
Companhia Jaguari de Energia (CPFL Santa Cruz)
1st Issue	Single series	650		CDI + 1.4%	CDI + 1.52%	2 annual instalments from June 2017	CPFL Energia guarantee	CDI
RGE Sul
4th Issue	Single series	110,000		114.5% of CDI	120.65% of CDI	2 annual installments from October 2019	CPFL Energia guarantee	CDI
6th Issue	Single series	520,000		CDI + 0.48%	CDI + 0.48%	1 installment in December 2020	CPFL Energia guarantee	CDI
CPFL Brasil
3rd Issue	Single series	40,000		114.5% of CDI	120.04% of CDI	2 annual installments from October 2019	CPFL Energia guarantee	CDI
CPFL Geração
5th Issue	Single series	10,920		CDI + 1.4%	CDI + 1.48%	2 annual instalments from June 2017	CPFL Energia guarantee	CDI
6th Issue	Single series	46,000		CDI + 0.75% (1)	CDI + 0.75%	3 annual instalments from August 2018	CPFL Energia guarantee	CDI
7th Issue	Single series	63,500		CDI + 1.06%	CDI + 1.11%	1 installment in April 2019	CPFL Energia guarantee	CDI
8th Issue	Single series	1		IPCA + 5.86% (1)	103.33% CDI	1 installment in April 2019	CPFL Energia guarantee	IPCA
9th Issue	Single series	50,000		IPCA+ 5.4764%	101.74% of CDI	1 installment in October 2021	CPFL Energia guarantee	IPCA
CPFL Energia
5th Issue	Single series	62,500		114.5% of CDI	120.65% of CDI	2 annual installments from October 2019	No guarantee	CDI
CPFL Renováveis
1st Issue - SIIF	1st to 12th series	432,299,666		TJLP + 1%	TJLP + 1% + 0.6%	39 semiannual installments from 2009	Liens	TJLP
1st Issue - PCH Holding 2	Single series	1,581		CDI + 1.6%	CDI + 1.8%	9 annual installments from June 2015	CPFL Renováveis guarantee	CDI
1st Issue - Dobrevê	Single series	20		CDI + 1.75%	CDI + 1.75%	3 semiannual installments from May 2016	Unsecured	CDI
2nd Issue - Dobrevê	Single series	65		CDI + 1.34%	CDI + 1.34%	3 semiannual installments from April 2018	Unsecured	CDI
1st Issue - Pedra Cheirosa I	Single series	5,220		CDI + 2.85%	CDI + 2.85%	1 installment in March 2018	CPFL Renováveis guarantee	CDI
1st Issue - Pedra Cheirosa II	Single series	4,780		CDI + 2.85%	CDI + 2.85%	1 installment in March 2018	CPFL Renováveis guarantee	CDI
1st Issue - Boa Vista II	Single series	5,000		CDI + 2.85%	CDI + 2.85%	1 installment in September 2017	CPFL Renováveis guarantee	CDI
1st Issue - CPFL Renováveis	Single series	43,000		CDI + 1.7%	CDI + 2.6%	9 annual installments from May 2015	Assignment of dividends of BVP and PCH Holding	CDI
2nd Issue - CPFL Renováveis	Single series	300,000		114.0% of CDI	129.39% CDI	5 annual instalments from June 2017	Unsecured	CDI
3rd Issue - CPFL Renováveis	Single series	29,600		117.25% of CDI	120.64% CDI	3 semiannual installments from April 2018	Unsecured	CDI
4th Issue - CPFL Renováveis	1st series	20,000		126% CDI	134.22% CDI	3 annual installments from September 2019	CPFL Energia guarantee	CDI
5th Issue - CPFL Renováveis	Single series	100,000,000		129.5% of CDI	144.46% CDI	Semiannual installments from June 2018	Assignment of 60% of quotas and credit rights of PPA contracts of Ludesa, and Dobrevê guarantee	CDI
7th Issue - CPFL Renováveis	Single series	250,000		IPCA + 5.62%	IPCA + 6.14%	Bullet	CPFL Energia guarantee	IPCA
CERAN
1st Issue	1st series	318,000		107.75% of CDI	109.82% CDI	3 annual installments from December 2018	No guarantee	CDI
1st Issue	2nd series	212,000		107.75% of CDI	109.82% CDI	2 annual installments from December 2021	No guarantee	CDI
The Company and its subsidiaries hold swaps that convert the prefixed component of interest on the operation to interest rate variation in reais, corresponding to:
(1) 100.15% to 106.9% of CDI	(2) 107% to 107.9% of CDI		(3) 108% to 108.1% of CDI
(*) These debentures can be converted into shares and, therefore, are considered in the calculation of the dilutive effect for earnings per share (note 24)
(**) In accordance with IAS 39, this refers to borrowings costs attributable to issuance of the respective debt instruments.

Schedule of debentures maturities

2019	2,549,412
2020	1,907,240
2021	1,061,702
2022	975,082
2023	423,730
2024 to 2028	556,288
Total	7,473,454

Schedule of debentures obtained

			R$ thousand
Company	Issue	Quantity issued	Released in 2017	Released net of issuance costs	Interest	Utilization
CPFL Piratininga	8th Issue	306,000	306,000	303,437	Semiannual	Subsidiary's investment plan, debt profile and working capital improvement
RGE	8th Issue	380,000	380,000	376,605	Semiannual	Subsidiary's investment plan, debt profile and working capital improvement
CPFL Paulista	8th Issue	700,000	700,000	685,463	Semiannual	Subsidiary's investment plan, debt profile and working capital improvement
RGE Sul	6th Issue	520,000	220,000	219,887	Semiannual	Subsidiary's investment plan, debt profile and working capital improvement
CPFL Renováveis - parent company (a)	5th Issue	100,000,000	100,000	97,072	Semiannual	Subsidiary's investment plan
CPFL Renováveis - parent company (a)	7th Issue	250,000	250,000	243,472	Semiannual	Subsidiary's investment plan
CERAN	1st Issue	530,000	530,000	527,708	Semiannual	Transfer of resources to shareholders
			2,486,000	2,453,644

XML

(18) PRIVATE PENSION PLAN (Tables)

12 Months Ended

Dec. 31, 2017

Private Pension Plan Tables

Schedule of net defined benefit liability

	December 31, 2017
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Present value of actuarial obligations	4,615,061	1,247,462	110,801	365,924	524,293	6,863,541
Fair value of plan's assets	(3,925,061)	(1,105,738)	(94,378)	(387,322)	(446,670)	(5,959,170)
Present value of net obligations (fair value of assets)	690,000	141,724	16,424	(21,399)	77,623	904,369
Effect of asset ceiling	-	-	-	21,399	-	21,399
Net actuarial liability recognized in the statement of financial position	690,000	141,724	16,424	-	77,623	925,768
	December 31, 2016
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Present value of actuarial obligations	4,524,008	1,202,596	108,486	352,879	480,081	6,668,050
Fair value of plan's assets	(3,723,563)	(1,062,638)	(89,533)	(347,906)	(405,251)	(5,628,892)
Net actuarial liability recognized in the statement of financial position	800,445	139,958	18,953	4,972	74,830	1,039,158
	December 31, 2015
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Present value of actuarial obligations	3,793,259	961,329	90,609	278,985	-	5,124,182
Fair value of plan's assets	(3,355,589)	(951,021)	(80,332)	(287,202)	-	(4,674,144)
Present value of net obligations (fair value of assets)	437,670	10,308	10,277	(8,217)	-	450,038
Effect of asset ceiling	-	-	-	8,217	-	8,217
Net actuarial liability recognized in the statement of financial position	437,670	10,308	10,277	-	-	458,255

Schedule for changes in the present value of the actuarial obligations and the fair value of the plan's assets

	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Present value of actuarial obligations at December 31, 2014	3,820,563	986,972	88,621	279,283	-	5,175,439
Gross current service cost	1,183	3,733	160	(131)	-	4,945
Interest on actuarial obligations	425,465	110,425	9,944	31,490	-	577,324
Participants' contributions transferred during the year	12	1,842	-	611	-	2,465
Actuarial loss: effect of changes in demographic assumptions	(226)	(614)	(12)	(6)	-	(858)
Actuarial loss: effect of changes in financial assumptions	(98,399)	(70,590)	(400)	(11,884)	-	(181,273)
Benefits paid during the year	(355,339)	(70,439)	(7,704)	(20,378)	-	(453,860)
Present value of actuarial obligations at December 31, 2015	3,793,259	961,329	90,609	278,985	-	5,124,182
Business combination	-	-	-	-	474,710	474,710
Gross current service cost	828	3,242	76	59	365	4,570
Interest on actuarial obligations	467,872	121,158	11,184	35,211	8,469	643,894
Participants' contributions transferred during the year	59	2,020	-	319	165	2,563
Actuarial loss: effect of changes in demographic assumptions	-	-	-	3,602	-	3,602
Actuarial loss: effect of changes in financial assumptions	619,803	193,652	14,909	57,793	3,613	889,770
Benefits paid during the year	(357,813)	(78,805)	(8,292)	(23,090)	(7,241)	(475,241)
Present value of actuarial obligations at December 31, 2016	4,524,008	1,202,596	108,486	352,879	480,081	6,668,050
Gross current service cost	707	3,153	73	270	2,153	6,356
Interest on actuarial obligations	476,613	127,561	11,431	37,395	50,927	703,927
Participants' contributions transferred during the year	37	2,044	-	302	990	3,373
Actuarial loss: effect of changes in demographic assumptions	225	328	14	326	16,490	17,383
Actuarial loss: effect of changes in financial assumptions	(6,993)	(3,586)	(372)	(45)	8,153	(2,843)
Benefits paid during the year	(379,536)	(84,634)	(8,831)	(25,203)	(34,501)	(532,705)
Present value of actuarial obligations at December 31, 2017	4,615,061	1,247,462	110,801	365,924	524,293	6,863,541

	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Fair value of actuarial assets at December 31, 2014	(3,315,422)	(913,589)	(85,360)	(273,019)	-	(4,587,390)
Expected return during the year	(375,527)	(105,413)	(9,691)	(31,686)	-	(522,317)
Participants' contributions transferred during the year	(12)	(1,842)	-	(611)	-	(2,465)
Sponsors' contributions	(81,111)	(22,936)	(1,687)	(7,593)	-	(113,327)
Actuarial loss (gain): return on assets	61,144	22,320	8,702	5,329	-	97,495
Benefits paid during the year	355,339	70,439	7,704	20,378	-	453,860
Fair value of actuarial assets at December 31, 2015	(3,355,589)	(951,021)	(80,332)	(287,202)	-	(4,674,144)
Business combination	-	-	-	-	(415,621)	(415,621)
Expected return during the year	(404,183)	(115,607)	(9,582)	(35,632)	(7,470)	(572,474)
Participants' contributions transferred during the year	(59)	(2,020)	-	(319)	(165)	(2,563)
Sponsors' contributions	(48,263)	(13,405)	(843)	(9,441)	(1,437)	(73,389)
Actuarial loss (gain): return on assets	(273,282)	(59,390)	(7,068)	(38,403)	12,201	(365,942)
Benefits paid during the year	357,813	78,805	8,292	23,090	7,241	475,241
Fair value of actuarial assets at December 31, 2016	(3,723,563)	(1,062,638)	(89,533)	(347,906)	(405,251)	(5,628,892)
Expected return during the year	(392,819)	(113,470)	(9,437)	(37,412)	(43,258)	(596,396)
Participants' contributions transferred during the year	(37)	(2,044)	-	(302)	(990)	(3,373)
Sponsors' contributions	(50,308)	(17,296)	(753)	(7,296)	(6,169)	(81,822)
Actuarial loss (gain): return on assets	(137,870)	5,076	(3,486)	(19,610)	(25,503)	(181,393)
Benefits paid during the year	379,536	84,634	8,831	25,203	34,501	532,705
Fair value of actuarial assets at December 31, 2017	(3,925,061)	(1,105,738)	(94,378)	(387,322)	(446,670)	(5,959,170)

Schedule for changes in net liability

	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Net actuarial liability at December 31, 2014	505,140	73,383	3,261	6,264	-	588,048
Expenses (income) recognized in the statement of profit or loss	51,121	8,745	413	(95)	-	60,184
Sponsors' contributions transferred during the year	(81,111)	(22,936)	(1,687)	(7,593)	-	(113,327)
Actuarial loss (gain): effect of changes in demographic assumptions	(226)	(614)	(12)	(6)	-	(858)
Actuarial loss (gain): effect of changes in financial assumptions	(98,399)	(70,590)	(400)	(11,884)	-	(181,273)
Actuarial loss (gain): return on assets	61,144	22,320	8,702	5,329	-	97,495
Effect of asset ceiling	-	-	-	7,984	-	7,984
Net actuarial liability at December 31, 2015	437,670	10,308	10,277	-	-	458,255
Other contributions	16,149	526	63	127	-	16,865
Total liability	453,819	10,834	10,340	127	-	475,120
Current	648	27	-	127	-	802
Noncurrent	453,171	10,806	10,340	-	-	474,318
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Net actuarial liability at December 31, 2015	437,670	10,308	10,277	-	-	458,255
Business combination	-	-	-	-	59,089	59,089
Expenses (income) recognized in the statement of profit or loss	64,514	8,791	1,677	158	1,364	76,505
Sponsors' contributions transferred during the year	(48,263)	(13,405)	(843)	(9,442)	(1,438)	(73,388)
Actuarial loss (gain): effect of changes in demographic assumptions	-	-	-	3,602	-	3,602
Actuarial loss (gain): effect of changes in financial assumptions	619,805	193,653	14,911	57,795	3,613	889,773
Actuarial loss (gain): return on assets	(273,282)	(59,390)	(7,068)	(38,403)	12,201	(365,942)
Effect of asset ceiling	-	-	-	(8,738)	-	(8,738)
Net actuarial liability at December 31, 2016	800,445	139,958	18,954	4,972	74,830	1,039,158
Other contributions	12,914	133	8	228	-	13,284
Total liability	813,359	140,091	18,962	5,200	74,830	1,052,442
Current	26,082	6,437	460	228	-	33,209
Noncurrent	787,276	133,653	18,502	4,972	74,830	1,019,233
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total liabilities
Net actuarial liability at December 31, 2016	800,445	139,958	18,954	4,972	74,830	1,039,158
Expenses (income) recognized in the statement of profit or loss	84,501	17,244	2,067	253	9,822	113,887
Sponsors' contributions transferred during the year	(50,308)	(17,296)	(753)	(7,296)	(6,169)	(81,822)
Actuarial loss (gain): effect of changes in demographic assumptions	225	328	14	326	16,490	17,383
Actuarial loss (gain): effect of changes in financial assumptions	(6,993)	(3,586)	(372)	(45)	8,153	(2,843)
Actuarial loss (gain): return on assets	(137,870)	5,076	(3,486)	(19,610)	(25,503)	(181,393)
Effect of asset ceiling	-	-	-	21,399	-	21,399
Net actuarial liability at December 31, 2017	690,000	141,724	16,424	-	77,623	925,768
Other contributions	14,436	637	158	160	-	15,391
Total liability	704,436	142,361	16,582	160	77,623	941,160
Current	45,606	14,015	986	160	33	60,801
Noncurrent	658,829	128,346	15,595	-	77,589	880,360

Schedule for expected contributions to the plans for 2017

	2018
CPFL Paulista	86,703
CPFL Piratininga	28,792
CPFL Geração	1,826
RGE	7,495
RGE Sul	6,370
Total	131,186

Schedule for expected benefits to be paid by the plan administrators in the next 10 years

	2018	2019	2020	2021	2022 to 2027	Total
CPFL Paulista	374,545	387,635	399,573	410,879	2,663,707	4,236,339
CPFL Piratininga	84,231	88,618	92,230	96,650	667,185	1,028,914
CPFL Geração	9,010	9,252	9,572	9,829	63,274	100,937
RGE	26,223	27,396	28,545	29,487	200,079	311,730
RGE Sul	34,547	36,367	38,047	39,680	274,712	423,353
Total	528,556	549,268	567,967	586,525	3,868,957	6,101,273

Schedule for external actuary's estimate of the expenses (income) to be recognized and the expense (income) recognized

	2018 Estimated
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Service cost	835	4,365	78	175	2,790	8,243
Interest on actuarial obligations	421,083	114,628	10,109	33,552	48,218	627,590
Expected return on plan assets	(359,588)	(102,621)	(8,634)	(35,950)	(41,166)	(547,959)
Effect of asset ceiling	-	-	-	2,035	-	2,035
Total expense (income)	62,330	16,372	1,553	(188)	9,842	89,909
	2017 Actual
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Service cost	707	3,153	73	270	2,153	6,356
Interest on actuarial obligations	476,613	127,561	11,431	37,395	50,927	703,927
Expected return on plan assets	(392,819)	(113,470)	(9,437)	(37,412)	(43,258)	(596,396)
Total expense (income)	84,501	17,244	2,067	253	9,822	113,887
	2016 Actual
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul*	Total
Service cost	828	3,242	76	59	365	4,570
Interest on actuarial obligations	467,872	121,158	11,184	35,211	8,469	643,894
Expected return on plan assets	(404,184)	(115,608)	(9,582)	(35,632)	(7,470)	(572,476)
Effect of asset ceiling	-	-	-	520	-	520
Total expense (income)	64,514	8,791	1,677	158	1,364	76,505
(*) The expenses and income presented for RGE Sul are related to November and December 2016
	2015 Actual
	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Service cost	1,183	3,733	160	(131)	-	4,945
Interest on actuarial obligations	425,465	110,425	9,944	31,490	-	577,324
Expected return on plan assets	(375,527)	(105,413)	(9,691)	(31,686)	-	(522,317)
Effect of asset ceiling	-	-	-	232	-	232
Total expense (income)	51,121	8,745	413	(95)	-	60,184

Schedule for main assumptions taken into consideration in the actuarial calculation at the end of the reporting period

	CPFL Paulista, CPFL Geração and CPFL Piratininga			RGE			RGE Sul
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Nominal discount rate for actuarial liabilities:	9,51% p.a.	10,99% p.a.	12,67% p.a.	9,51% p.a.	10,99% p.a.	12,67% p.a.	9,51% p.a.	10,99% p.a.
Nominal Return Rate on Assets:	9,51% p.a.	10,99% p.a.	12,67% p.a.	9,51% p.a.	10,99% p.a.	12,67% p.a.	9,51% p.a.	10,99% p.a.
Estimated Rate of nominal salary increase:	6,08% p.a. **	7% p.a.	6,79% p.a.	6,13% p.a.	8,15% p.a.	6,79% p.a.	6,1% p.a.	7,29% p.a.
Estimated Rate of nominal benefits increase:	4% p.a.	5% p.a.	5% p.a.	4% p.a.	5% p.a.	5% p.a.	4% p.a.	5% p.a.
Estimated long-term inflation rate (basis for determining the nominal rates above)	4% p.a.	5% p.a.	5% p.a.	4% p.a.	5% p.a.	5% p.a.	4% p.a.	5% p.a.
General biometric mortality table:	AT-2000 (-10)	AT-2000 (-10)	AT-2000 (-10)	BR-EMS sb v.2015	BR-EMS sb v.2015	AT-2000 (-10)	BR-EMS sb v.2015	AT-2000
Biometric table for the onset of disability:	Low Light	Low Light	Low Light	Medium Light	Medium Light	Low Light	Medium Light	Medium Light
Expected turnover rate:	ExpR_2012	ExpR_2012*	ExpR_2012*	Null	Null	ExpR_2012*	Null	Null
Likelihood of reaching retirement age:	100% when a beneficiary of the plan first becomes eligible	100% when a beneficiary of the plan first becomes eligible	100% when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible
(*) FUNCESP experience, with aggravation of 40%
(**) Estimated rate of nominal salary increase for CPFL Piratininga was 6.39%

Schedule for assets managed by the plans

	Assets managed by Fundação CESP				Assets managed by Fundação CEEE
	CPFL Paulista and CPFL Geração		CPFL Piratininga		RGE		RGE Sul
	2017	2016	2017	2016	2017	2016	2017	2016
Fixed rate	77%	79%	80%	83%	79%	76%	78%	74%
Federal governament bonds	53%	60%	49%	56%	64%	61%	65%	60%
Corporate bonds (financial institutions)	4%	6%	7%	10%	9%	8%	8%	8%
Corporate bonds (non financial institutions)	1%	1%	1%	1%	3%	4%	3%	4%
Multimarket funds	2%	1%	2%	1%	2%	3%	1%	3%
Other fixed income investments	17%	12%	22%	15%	-	-	-	-
Variable income	15%	14%	14%	12%	18%	15%	18%	16%
CPFL Energia's shares	-	8%	-	6%	-	-	-	-
Investiment funds - shares	15%	6%	14%	7%	18%	15%	18%	16%
Structured investments	3%	1%	3%	1%	1%	8%	1%	8%
Equity funds	-	-	-	-	1%	7%	1%	7%
Real estate funds	-	-	-	-	1%	1%	1%	1%
Multimarket fund	3%	1%	3%	1%	-	-	-	-
Total quoted in an active market	94%	94%	97%	97%	98%	98%	97%	98%
Real estate	3%	3%	2%	2%	1%	1%	1%	1%
Transactions with participants	1%	1%	2%	2%	2%	1%	2%	2%
Other investments	1%	1%	-	-	-	-	-	-
Escrow deposits and others	1%	1%	-	-	-	-	-	-
Total not quoted in an active market	6%	6%	3%	3%	2%	2%	3%	2%

Schedule for fair value of the shares

	Target for 2018
	Fundação CESP (*)		Fundação CEEE (*)
	CPFL Paulista and CPFL Geração	CPFL Piratininga	RGE	RGE Sul
Fixed income investments	72.80%	75.41%	80.50%	80.00%
Variable income investments	18.67%	17.11%	16.00%	16.00%
Real estate	3.18%	1.46%	0.50%	0.50%
Transactions with participants	1.32%	1.61%	1.50%	2.00%
Structured investments	2.56%	2.70%	1.50%	1.50%
Investments abroad	1.47%	1.71%	0.00%	0.00%
Total	100.00%	100.00%	100.00%	100.00%

Schedule for effects on the defined benefit obligation

	Increase (Decrease)	CPFL Paulista	CPFL Piratininga	CPFL Geração	RGE	RGE Sul	Total
Nominal discount (p.a.)*	-0,25 p.p.	107,820	34,637	2,652	9,433	14,800	169,342
	+0,25 p.p.	(103,527)	(33,051)	(2,542)	(9,027)	(14,103)	(162,250)
General biometric mortality table**	+1 year	(101,296)	(21,786)	(2,334)	(6,452)	(9,244)	(141,112)
	-1 year	99,533	21,195	2,296	6,273	8,990	138,287
* The assumption considered in the actuarial report for the nominal discount rate was 9.51% p.a. for all companies. The projected rates are increased or decreased by 0.25 p.p. to 9.26% p.a. and 9.76% p.a..
** The assumption considered in the actuarial report for the mortality table was AT-2000 (-10) for CPFL Paulista, CPFL Piratininga and CPFL Geração; and BREMS sb v.2015 for RGE and RGE Sul. The projections were performed with 1 year of aggravation or softening on the respective mortality tables.

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(19) REGULATORY CHARGES (Tables)

12 Months Ended

Dec. 31, 2017

Regulatory Charges Tables

Schedule of regulatory charges

	Dec 31, 2017	Dec 31, 2016
Fee for the use of water resources	1,256	1,385
Global reversal reserve - RGR	17,545	17,469
ANEEL inspection fee - TFSEE	2,061	2,044
Energy development account - CDE	262,213	309,117
Tariff flags and others	298,525	36,064
Total	581,600	366,078

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(20) TAXES, FEES AND CONTRIBUTIONS (Tables)

12 Months Ended

Dec. 31, 2017

Taxes Fees And Contributions Tables

Schedule of taxes fees and contributions

	Dec 31, 2017	Dec 31, 2016
Current
IRPJ (corporate income tax)	59,026	42,793
CSLL (social contribution on net income)	22,430	14,434
Income tax and social contribution	81,457	57,227
ICMS (State VAT)	403,492	416,096
PIS (tax on revenue)	32,486	28,759
COFINS (tax on revenue)	141,757	126,939
Others	51,111	52,522
Other taxes	628,846	624,316
Total current	710,303	681,544
Noncurrent
PIS (tax on revenue)	18,839	26,814

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(21) PROVISION FOR TAX, CIVIL AND LABOR RISKS AND ESCROW DEPOSITS (Tables)

12 Months Ended

Dec. 31, 2017

Provision For Tax Civil And Labor Risks And Escrow Deposits Tables

Schedule of provision for tax, civil and labor risks & escrow deposits

	December 31, 2017		December 31, 2016
	Provision for tax, civil and labor risks	Escrow Deposits	Provision for tax, civil and labor risks	Escrow Deposits
Labor	224,258	122,194	222,001	110,147
Civil	291,388	97,100	236,915	114,214
Tax
FINSOCIAL	33,473	95,903	32,372	90,951
Income Tax	150,020	382,884	142,790	150,439
Others	163,798	140,289	113,227	84,091
	347,291	619,077	288,389	325,481
Others	98,196	1,620	85,971	229
Total	961,134	839,990	833,276	550,072

Schedule of changes in the provision for tax, civil, labor and other risks

	Dec 31, 2016	Additions	Reversals	Payments	Monetary Restatements	Business combination	Dec 31, 2017
Labor	222,001	98,267	(39,052)	(78,056)	26,915	(5,817)	224,258
Civil	236,915	108,147	(38,074)	(115,162)	18,298	81,264	291,388
Tax	288,389	34,005	(7,188)	(1,055)	20,351	12,791	347,291
Others	85,971	9,883	(2,508)	(12,514)	5,391	11,974	98,196
Total	833,276	250,302	(86,822)	(206,788)	70,954	100,212	961,134

Schedule of possible losses

	Dec 31, 2017	Dec 31, 2016	Main reasons for claims
Labor	686,538	668,005	Work accidents, risk premium for dangerousness at workplace and overtime
Civil	1,178,671	1,004,279	Personal injury, environmental impacts and overfed tariffs
Tax	5,100,151	4,611,077	ICMS, FINSOCIAL, PIS, COFINS, Social Contributions and Income tax
Regulatory	140,695	93,827	Technical, commercial and economic-financial supervisions
Total	7,106,055	6,377,188

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(22) OTHER PAYABLES (Tables)

12 Months Ended

Dec. 31, 2017

Other Payables Tables

Schedule of other payables current and noncurrent

	Current		Noncurrent
	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016
Consumers and concessionaires	93,068	73,864	44,473	44,711
Energy efficiency program - PEE	186,621	257,622	110,931	58,798
Research & Development - P&D	103,308	75,655	68,780	55,272
EPE/FNDCT/PROCEL	15,612	12,928	-	-
Reversion fund	-	-	17,750	17,750
Advances	300,214	163,054	22,255	8,029
Tariff discounts - CDE	25,040	8,891	-	-
Provision for socio environmental costs and asset retirement	16,360	13,703	107,814	61,828
Payroll	20,747	16,951	-	-
Profit sharing	80,518	56,215	16,273	11,400
Collections agreement	72,483	69,793	-	-
Guarantees	-	-	5,959	44,140
Business combination	6,927	9,492	-	-
Others	40,408	49,454	32,654	7,364
Total	961,306	807,623	426,889	309,292

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(23) EQUITY (Tables)

12 Months Ended

Dec. 31, 2017

Equity Tables

Schedule of shareholders interest

	Number of shares
	December 31, 2017		December 31, 2016
Shareholders	Common shares	Interest %	Common shares	Interest %
State Grid Brazil Power Participações S.A.	730,435,698	71.76%	-	0.00%
ESC Energia S.A.	234,086,204	23.00%	234,086,204	23.00%
Camargo Correa S.A.	27,435	0.00%	5,897,311	0.58%
Caixa de Previdência dos Funcionários do Banco do Brasil - Previ	-	0.00%	299,787,559	29.45%
Fundação CESP	-	0.00%	51,048,952	5.02%
Fundação Sistel de Seguridade Social	-	0.00%	37,070,292	3.64%
Energia São Paulo FIA	-	0.00%	35,145,643	3.45%
Fundação Petrobras de Seguridade Social - Petros	-	0.00%	28,056,260	2.76%
Bonaire Participações S.A.	-	0.00%	1,249,386	0.12%
Fundação Sabesp de Seguridade Social - Sabesprev	-	0.00%	696,561	0.07%
BNDES Participações S.A.	-	0.00%	68,592,097	6.74%
Antares Holdings Ltda.	-	0.00%	16,967,165	1.67%
Brumado Holdings Ltda.	-	0.00%	36,497,075	3.59%
Executive Officers	189	0.00%	34,250	0.00%
Other shareholders	53,365,220	5.24%	202,785,991	19.92%
Total	1,017,914,746	100.00%	1,017,914,746	100.00%

Schedule of profit allocation

	2017
Profit for the year - Parent company	1,179,750
Realization of comprehensive income	25,873
Prescribed dividends	3,768
Profit base for allocation	1,209,391
Legal reserve	(58,988)
Statutory reserve - concession financial asset	(123,673)
Statutory reserve - working capital reinforcement	(746,541)
Mandatory dividend	(280,191)
Proposed additional dividend	-

Schedule of changes in noncontrolling interests

	CERAN	CPFL Renováveis	Paulista Lajeado	Total
As of December 31, 2014	214,454	2,171,911	67,427	2,453,794
Equity interests and voting capital	35.00%	48.39%	40.07%
Equity attributable to noncontrolling interests	25,990	(20,611)	4,958	10,337
Dividends	(6,173)	(2,818)	843	(8,147)
Other movements	-	7	(48)	(41)
As of December 31, 2015	234,271	2,148,490	73,182	2,455,942
Equity interests and voting capital	35.00%	48.39%	40.07%
Equity attributable to noncontrolling interests	38,621	(65,311)	4,862	(21,828)
Dividends	(9,172)	(22,751)	1,096	(30,827)
Other movements	-	535	(1,176)	(641)
As of December 31, 2016	263,719	2,060,963	77,966	2,402,648
Equity interests and voting capital	35.00%	48.40%	40.07%
Equity attributable to noncontrolling interests	37,949	13,720	11,623	63,292
Dividends	(92,832)	(16,619)	(8,769)	(118,220)
Capital increase (reduction)	(122,806)	15	-	(122,791)
Other movements	-	-	(113)	(113)
As of December 31, 2017	86,031	2,058,079	80,707	2,224,816
Equity interests and voting capital	35.00%	48.40%	40.07%

Schedule of financial information of subsidiaries interests of noncontrolling shareholders

	December 31, 2017
	CERAN	CPFL Renováveis	Paulista Lajeado
Current assets	110,566	1,623,645	48,037
Cash and cash equivalents	37,043	950,215	24,086
Noncurrent assets	848,445	11,232,357	120,677
Current liabilities	198,624	1,957,000	42,525
Borrowings and debentures	105,844	1,259,105	36,453
Other financial liabilities	12,360	7,258	264
Noncurrent liabilities	514,583	6,760,025	258
Borrowings and debentures	422,166	5,251,704	-
Other financial liabilities	83,766	-	-
Equity	245,804	4,138,977	125,931
Attributable to owners of the Company	245,804	4,032,448	125,931
Attributable to noncontrolling interests	-	106,529	-
	2017
Net operating revenue	321,743	1,959,084	38,278
Operational costs and expenses	(103,671)	(737,472)	(10,566)
Depreciation and amortization	(45,212)	(617,017)	(4)
Interest income	30,489	126,041	2,089
Interest expense	(40,202)	(648,571)	(4,050)
Income tax expense	(54,099)	(74,125)	(2,911)
Profit (loss) for the year	108,427	19,645	29,006
Attributable to owners of the Company	108,427	11,484	29,006
Attributable to noncontrolling interests	-	8,162	-

	December 31, 2016
	CERAN	CPFL Renováveis	Paulista Lajeado
Current assets	288,538	1,398,797	39,429
Cash and cash equivalents	238,241	908,982	24,688
Noncurrent assets	927,948	11,066,086	122,991
Current liabilities	121,646	1,313,466	9,586
Borrowings and debentures	60,162	889,981	324
Other financial liabilities	20,800	85,523	1,056
Noncurrent liabilities	341,356	6,713,610	36,404
Borrowings and debentures	254,732	5,517,890	36,167
Other financial liabilities	86,624	633	-
Equity	753,484	4,437,807	116,431
Attributable to owners of the Company	753,484	4,324,589	116,431
Attributable to noncontrolling interests	-	113,218	-
	2016
Net operating revenue	301,179	1,646,589	30,820
Operational costs and expenses	(67,242)	(653,459)	(27,404)
Depreciation and amortization	(48,082)	(553,169)	(3)
Interest income	28,232	112,389	2,728
Interest expense	(36,485)	(591,626)	(1,383)
Income tax expense	(55,596)	(46,311)	(1,137)
Profit (loss) for the year	110,345	(143,706)	12,134
Attributable to owners of the Company	110,345	(151,900)	12,134
Attributable to noncontrolling interests	-	8,195	-

	2015
	CERAN	CPFL Renováveis	Paulista Lajeado
Net operating revenue	281,374	1,499,356	31,225
Operational costs and expenses	(71,033)	(498,005)	(22,400)
Depreciation and amortization	(45,986)	(540,578)	(7)
Interest income	17,532	115,639	2,243
Interest expense	(40,801)	(551,407)	(1,206)
Income tax expense	(38,381)	(49,221)	(2,843)
Profit (loss) for the year	74,256	(48,717)	12,374
Attributable to owners of the Company	74,256	(54,447)	12,374
Attributable to noncontrolling interests	-	5,730	-

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(24) EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share Tables

Schedule of diluted earnings per share considering dilutive effects of instruments convertible

Earnings per share – basic and diluted

The calculation of the basic and diluted earnings per share at December 31, 2017, 2016 and 2015 was based on the profit attributable to controlling shareholders and the weighted average number of common shares outstanding during the reporting years. For diluted earnings per share, the calculation considered the dilutive effects of instruments convertible into shares, as shown below: 

	2017	2016		2015
Numerator
Profit attributable to controlling shareholders	1,179,750	900,885		864,940
Denominator
Weighted average number of shares held by shareholders	1,017,914,746	1,017,914,746	(*)	1,017,914,746
Earnings per share - basic	1.16	0.89		0.85
Numerator
Profit attributable to controlling shareholders	1,179,750	900,885		864,940
Dilutive effect of convertible debentures of subsidiary CPFL Renováveis (**)	(11,966)	(16,153)		(19,811)
Profit attributable to controlling shareholders	1,167,784	884,731		845,129
Denominator
Weighted average number of shares held by shareholders	1,017,914,746	1,017,914,746	(*)	1,017,914,746
Earnings per share - diluted	1.15	0.87		0.83
(*) Considers the events occurred on April 29, 2016, related to the capital increase through the issuance of 24,900,531 shares (note 25). In accordance with IAS 33, when there is an increase in the number of shares without an increase in capital, the number of shares is adjusted as if the event had occurred at the beginning of the latest reporting period.
(**) Proportional to the percentage of the Company's interest in the subsidiary in the respective years.

The dilutive effect of the numerator in the calculation of diluted earnings per share takes into account the dilutive effects of the debentures convertible into shares issued by subsidiaries of the indirect subsidiary CPFL Renováveis. The calculation of the effects was based on the assumption that these debentures would have been converted into common shares of the subsidiaries at the beginning of each year.

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(25) NET OPERATING REVENUE (Tables)

12 Months Ended

Dec. 31, 2017

Net Operating Revenue Tables

Schedule of net operating revenue

	Number of Consumers			In GWh			R$ thousand
Revenue from Eletric Energy Operations	2017 (*)	2016 (*)	2015 (*)	2017 (*)	2016 (*)	2015 (*)	2017	2016	2015
Consumer class
Residential	8,330,237	8,174,700	6,906,580	19,122	16,473	16,164	11,663,084	10,367,415	9,833,419
Industrial	59,825	61,112	55,586	14,661	13,022	12,748	5,095,840	5,281,978	5,526,967
Commercial	545,095	551,171	473,333	10,220	9,720	9,259	5,498,867	5,431,926	5,266,432
Rural	359,106	355,586	245,238	3,762	2,474	2,152	1,173,569	816,684	750,209
Public administration	60,639	61,208	51,359	1,456	1,271	1,278	787,967	690,389	702,152
Public lighting	11,230	11,073	10,362	1,964	1,746	1,649	654,950	580,229	545,597
Public services	9,790	9,649	8,402	2,157	1,840	1,797	978,286	901,662	879,288
(-) Adjustment of revenues from excess demand and excess reactive power	-	-	-	-	-	-	(65,991)	(72,129)	(79,362)
Billed	9,375,922	9,224,499	7,750,860	53,342	46,546	45,049	25,786,572	23,998,155	23,424,701
Own comsuption	-	-	-	34	32	33	-	-	-
Unbilled (net)	-	-	-	-	-	-	(89,575)	50,441	202,729
(-) Transfer or revenue related to the network availability for Captive Consumers	-	-	-	-	-	-	(9,273,840)	(9,055,188)	(8,118,085)
Electricity sales to final consumers	9,375,922	9,224,499	7,750,860	53,376	46,578	45,082	16,423,157	14,993,408	15,509,345
Furnas Centrais Elétricas S.A.				3,026	3,034	3,026	565,592	533,855	485,846
Other concessionaires and licensees				16,337	12,252	10,656	3,240,571	2,371,091	2,223,339
(-) Transfer or revenue related to the network availability for Captive Consumers				-	-	-	(56,528)	(50,598)	(46,982)
Spot market energy				8,194	6,173	4,289	2,340,463	641,744	875,002
Electricity sales to wholesalers				27,557	21,459	17,971	6,090,098	3,496,092	3,537,205
Revenue due to Network Usage Charge - TUSD - Captive Consumers							9,330,368	9,105,786	8,165,066
Revenue due to Network Usage Charge - TUSD - Free Consumers							2,137,566	2,057,327	1,898,138
(-) Adjustment of revenues from excess demand and excess reactive power							(21,861)	(17,908)	(16,884)
Revenue from construction of concession infrastructure							2,073,423	1,354,023	1,046,669
Sector financial asset and liability (Note 8)							1,900,837	(2,094,695)	2,506,524
Concession financial asset - Adjustment of expected cash flow (note 11)							204,443	186,148	393,343
Energy development account - CDE - Low-income, tariff discounts - judicial injunctions and other tariff discounts							1,419,128	1,266,027	895,538
Other revenues and income							496,340	438,377	367,356
Other operating revenues							17,540,244	12,295,084	15,255,750
Total gross operating revenue							40,053,498	30,784,584	34,002,212
Deductions from operating revenue
ICMS							(5,455,718)	(4,935,068)	(4,686,039)
PIS							(603,050)	(471,836)	(529,322)
COFINS							(2,777,626)	(2,172,777)	(2,438,208)
ISS							(15,929)	(10,568)	(8,204)
Global reversal reserve - RGR							(2,952)	(4,230)	(2,529)
Energy development account - CDE							(3,185,693)	(3,360,613)	(3,970,013)
Research and development and energy efficiency programs							(191,997)	(138,583)	(158,516)
PROINFA							(166,743)	(121,800)	(90,910)
Tariff flags and others							(878,460)	(430,077)	(1,796,226)
IPI							(102)	(195)	(100)
FUST and FUNTEL							(19)	(38)	(24)
Others							(30,304)	(26,709)	(22,997)
							(13,308,593)	(11,672,495)	(13,703,089)
Net operating revenue							26,744,905	19,112,089	20,599,212

Schedule of distributors consumers average effects

	Effect perceived by consumers (*)
Subsidiary	Total	Group A	Group B
CPFL Paulista	32.28%	40.05%	27.27%
CPFL Piratininga	29.78%	40.49%	21.47%
RGE	37.16%	43.36%	33.04%
RGE Sul	39.45%	43.76%	36.23%
Companhia Luz e Força Santa Cruz	10.04%	10.53%	9.78%
CPFL Leste Paulista	19.54%	24.74%	17.55%
Companhia Jaguari de Energia (CPFL Santa Cruz)	23.01%	25.01%	18.79%
CPFL Sul Paulista	21.95%	37.67%	13.86%
CPFL Mococa	16.59%	23.84%	13.97%
(*) Information not audited by the independent auditors

Schedule of periodic tariff review ("RTP") and annual tariff adjustment ("RTA")

		2017		2016		2015
Subsidiary	Month	RTA	Effect perceived by consumers (a)	RTA / RTP	Effect perceived by consumers (a)	RTA / RTP	Effect perceived by consumers (a)
CPFL Paulista	April	-0.80%	-10.50%	9.89%	7.55%	41.45%	4.67%
CPFL Piratininga	October	7.69%	17.28%	-12.54%	-24.21%	56.29%	21.11%
RGE	June	3.57%	5.00%	-1.48%	-7.51%	33.48%	-3.76%
RGE Sul	April	-0.20%	-6.43%	3.94%	-0.34%	52.45%	5.46%
Companhia Luz e Força Santa Cruz	March	-1.23%	-8.42%	22.51%	7.15%	34.68%	27.96%
CPFL Leste Paulista	March	0.77%	-4.15%	21.04%	13.32%	20.80%	24.89%
Companhia Jaguari de Energia (CPFL Santa Cruz)	March	2.05%	-2.56%	29.46%	13.25%	38.46%	45.70%
CPFL Sul Paulista	March	1.63%	-10.73%	24.35%	12.82%	24.88%	28.38%
CPFL Mococa	March	1.65%	-3.28%	16.57%	9.02%	23.34%	29.28%

XML

(26) COST OF ELECTRIC ENERGY (Tables)

12 Months Ended

Dec. 31, 2017

Cost Of Electric Energy Tables

Summary of cost of electric energy

	In GWh			R$ thousand
	2017 (*)	2016 (*)	2015 (*)	2017	2016	2015
Electricity purchased for resale
Itaipu Binacional	11,779	10,497	10,261	2,350,858	2,025,780	2,869,481
Spot market / PROINFA	3,595	2,253	4,004	560,153	269,792	981,009
Energy purchased through auction in  the regulated market and bilateral contracts	62,600	51,225	44,342	14,269,265	8,541,677	9,192,868
PIS and COFINS credit	-	-	-	(1,562,779)	(987,997)	(1,196,579)
Subtotal	77,974	63,975	58,607	15,617,498	9,849,252	11,846,779
Electricity network usage charge
Basic network charges				1,541,629	834,341	847,342
Transmission from Itaipu				159,896	53,248	51,236
Connection charges				122,536	84,927	56,312
Charges for use of the distribution system				39,451	38,699	40,332
System service charges - ESS, net of transfers from CONER				(452,978)	362,735	555,851
Reserve energy charges - EER				(303)	106,925	54,762
PIS and COFINS credit				(126,213)	(129,883)	(140,868)
Subtotal				1,284,020	1,350,990	1,464,967
Total				16,901,518	11,200,242	13,311,747
(*) Information not audited by the independent auditors

XML

(27) OPERATING COSTS AND EXPENSES (Tables)

12 Months Ended

Dec. 31, 2017

Operating Costs And Expenses Tables

Schedule of operating cost and expences

	2017
	Cost of operation	Cost of services rendered to third parties	Operating Expenses			Total
			Selling	General and administrative	Others
Personnel	882,150	2	170,859	324,147	-	1,377,158
Private pension plans	113,887	-	-	-	-	113,887
Materials	222,650	1,061	2,444	23,818	-	249,973
Third party services	251,549	1,856	186,525	287,201	-	727,151
Depreciation and amortization	1,143,795	-	5,403	93,639	-	1,242,837
Cost of infrastructure construction	-	2,071,698	-	-	-	2,071,698
Others	157,113	(7)	225,000	218,247	438,494	1,038,847
Collection fees	11,710	-	68,757	-	-	80,467
Allowance for doubtful accounts	-	-	155,097	-	-	155,097
Leases and rentals	52,734	-	(148)	19,740	-	72,326
Publicity and advertising	202	-	1	17,412	-	17,615
Legal, judicial and indemnities	-	-	-	188,355	-	188,355
Donations, contributions and subsidies	88	-	2	3,924	-	4,014
Gain (loss) on disposal, retirement and other noncurrent assets	-	-	-	-	132,195	132,195
Amortization of concession intangible asset	-	-	-	-	286,215	286,215
Amortization of premium paid - GSF	9,594	-	-	-	-	9,594
Financial compensation for use of water resources	8,656	-	-	-	-	8,656
Impairment	-	-	-	-	20,437	20,437
Others	74,130	(7)	1,291	(11,184)	(353)	63,877
Total	2,771,145	2,074,611	590,232	947,072	438,494	6,821,554
	2016
	Cost of operation	Cost of services rendered to third parties	Operating Expenses			Total
			Selling	General and administrative	Others
Personnel	686,434	1	134,864	272,618	-	1,093,918
Private pension plans	76,505	-	-	-	-	76,505
Materials	164,168	1,412	8,191	16,175	-	189,946
Third party services	271,623	3,416	146,957	229,199	-	651,195
Depreciation and amortization	937,506	-	3,602	94,949	-	1,036,056
Cost of infrastructure construction	-	1,352,214	-	-	-	1,352,214
Others	112,560	(11)	253,638	236,476	386,746	989,408
Collection fees	-	-	65,562	-	-	65,562
Allowance for doubtful accounts	-	-	176,349	-	-	176,349
Leases and rentals	42,163	-	113	17,109	-	59,385
Publicity and advertising	150	-	29	11,659	-	11,838
Legal, judicial and indemnities	-	-	-	181,888	-	181,888
Donations, contributions and subsidies	54	-	9	2,425	-	2,488
Gain (loss) on disposal, retirement and other noncurrent assets	-	-	-	-	83,575	83,575
Amortization of concession intangible asset	-	-	-	-	255,110	255,110
Amortization of premium paid - GSF	9,594	-	-	-	-	9,594
Financial compensation for use of water resources	12,233	-	-	-	-	12,233
Impairment	-	-	-	-	48,291	48,291
Others	48,367	(11)	11,575	23,395	(231)	83,095
Total	2,248,795	1,357,032	547,251	849,419	386,746	5,389,240
	2015
	Cost of operation	Cost of services rendered to third parties	Operating Expenses			Total
			Selling	General and administrative	Others
Personnel	596,021	28	123,812	219,348	-	939,209
Private pension plans	60,184	-	-	-	-	60,184
Materials	123,853	1,008	5,249	9,825	-	139,935
Third party services	187,080	2,777	128,022	241,115	-	558,994
Depreciation and amortization	870,427	-	21,826	84,985	-	977,238
Cost of infrastructure construction	-	1,045,301	-	-	-	1,045,301
Others	69,633	(12)	185,673	308,226	357,653	921,173
Collection fees	-	-	56,990	-	-	56,990
Allowance for doubtful accounts	-	-	126,879	-	-	126,879
Leases and rentals	31,687	-	(4)	16,874	-	48,558
Publicity and advertising	339	-	34	9,565	-	9,938
Legal, judicial and indemnities	10	-	-	263,453	-	263,463
Donations, contributions and subsidies	-	-	16	3,418	-	3,434
Gain (loss) on disposal, retirement and other noncurrent assets	-	-	-	-	16,309	16,309
Amortization of concession intangible asset	-	-	-	-	302,665	302,665
Financial compensation for use of water resources	13,768	-	-	-	-	13,768
Impairment	-	-	-	-	38,956	38,956
Others	23,829	(12)	1,759	14,916	(277)	40,214
Total	1,907,197	1,049,101	464,583	863,499	357,653	4,642,033

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(28) FINANCE INCOME (COSTS) (Tables)

12 Months Ended

Dec. 31, 2017

Finance Income Costs Tables

Schedule of finance costs, net

	2017	2016	2015
Finance Income
Income from financial investments	457,255	667,429	472,745
Late payment interest and fines	265,455	246,045	215,923
Adjustment for inflation of tax credits	19,623	32,371	57,580
Adjustment for inflation of escrow deposits	49,502	35,228	84,683
Adjustment for inflation and exchange rate changes	60,999	147,849	121,609
Discount on purchase of ICMS credit	16,386	16,198	13,027
Adjustments to the sector financial asset (note 8)	-	32,747	162,786
PIS and COFINS on other finance income	(48,322)	(63,223)	(52,849)
PIS and COFINS on interest on capital	(27,798)	(2,324)	(6,941)
Other	87,214	88,182	74,685
Total	880,314	1,200,503	1,143,247
Finance expenses
Interest on debts	(1,661,060)	(1,811,263)	(1,725,252)
Adjustment for inflation and exchange rate changes	(540,053)	(703,128)	(686,575)
(-) Capitalized interest	50,543	68,082	45,568
Adjustments to the sector financial liability (note 8)	(82,333)	(25,079)	(1,573)
Use of public asset	(8,048)	(14,950)	(16,028)
Others	(126,917)	(167,638)	(167,250)
Total	(2,367,868)	(2,653,977)	(2,551,110)
Finance expenses, net	(1,487,554)	(1,453,474)	(1,407,863)

Interests were capitalized at an average rate of 8.54% p.a. (10.9% p.a. in 2016 and 10.25% p.a. in 2015) on qualifying assets, in accordance with IAS 23.

In line items Adjustment for inflation and exchange rate changes, the amounts include the effects of losses of R$235,852 (losses of R$ 1,399,988 in 2016 and gains of R$ 1,514,439 in 2015) on derivative instruments (note 33).

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(29) SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2017

Segment Information Tables

Schedule of information segregated by segment

	Distribution	Generation (conventional source)	Generation (renewable source)	Commercialization	Services	Total	Others (*)	Elimination	Total
2017
Net operating revenue	21,068,435	741,842	1,489,932	3,402,804	40,611	26,743,623	1,281	-	26,744,905
(-) Intersegment revenues	8,182	448,421	469,152	11,297	444,935	1,381,988	-	(1,381,988)	-
Cost of electric energy	(14,146,703)	(147,379)	(348,029)	(3,196,028)	-	(17,838,139)	-	936,621	(16,901,518)
Operating costs and expenses	(4,695,480)	(156,340)	(389,443)	(47,296)	(398,188)	(5,686,747)	(51,121)	445,366	(5,292,502)
Depreciation and amortization	(763,739)	(123,129)	(617,017)	(3,054)	(19,760)	(1,526,699)	(2,353)	-	(1,529,052)
Income from electric energy service	1,470,695	763,415	604,596	167,724	67,598	3,074,028	(52,193)	-	3,021,834
Equity	-	312,390	-	-	-	312,390	-	-	312,390
Finance income	597,133	102,713	137,746	19,117	10,693	867,402	12,912	-	880,314
Finance expenses	(1,163,600)	(431,289)	(648,571)	(52,023)	(6,445)	(2,301,928)	(65,939)	-	(2,367,868)
Profit (loss) before taxes	904,228	747,229	93,770	134,818	71,846	1,951,891	(105,220)	-	1,846,670
Income tax and social contribution	(299,510)	(95,688)	(74,125)	(44,527)	(16,994)	(530,844)	(72,784)	-	(603,629)
Attributable to controlling shareholders	604,717	651,541	19,645	90,290	54,852	1,421,045	(178,004)	-	1,243,042
Attributable to controlling shareholders	604,717	601,969	3,382	90,290	54,852	1,355,211	(178,004)	-	1,177,206
Attributable to noncontrolling interests	-	49,572	16,263	-	-	65,835	-	-	65,836
Total assets (**)	22,278,452	4,287,337	12,815,017	931,546	374,435	40,686,787	596,125	-	41,282,912
Purchases of PP&E and intangible assets	1,882,502	8,973	621,046	2,927	54,149	2,569,598	835	-	2,570,433
								-
2016
Net operating revenue	15,017,166	593,775	1,334,571	2,024,350	81,595	19,051,456	60,633	-	19,112,089
(-) Intersegment revenues	22,526	409,338	338,357	62,757	318,770	1,151,748	8,661	(1,160,410)	-
Cost of electric energy	(9,747,720)	(98,521)	(272,125)	(1,876,952)	-	(11,995,318)	-	795,075	(11,200,242)
Operating costs and expenses	(3,447,081)	(106,364)	(407,673)	(47,548)	(322,131)	(4,330,797)	(132,611)	365,334	(4,098,074)
Depreciation and amortization	(591,334)	(126,596)	(553,169)	(3,779)	(12,870)	(1,287,748)	(3,417)	-	(1,291,166)
Income from electric energy service	1,253,557	671,631	439,961	158,829	65,363	2,589,342	(66,734)	-	2,522,608
Equity	-	311,414	-	-	-	311,414	-	-	311,414
Finance income	781,365	182,574	132,653	31,513	10,742	1,138,848	61,655	-	1,200,503
Finance costs	(1,331,973)	(562,196)	(667,344)	(24,761)	(5,272)	(2,591,546)	(62,432)	-	(2,653,978)
Profit (loss) before taxes	702,950	603,424	(94,730)	165,581	70,832	1,448,057	(67,510)	-	1,380,547
Income tax and social contribution	(295,748)	(98,530)	(46,311)	(53,225)	(17,019)	(510,833)	9,343	-	(501,490)
Profit (loss) for the year	407,202	504,894	(141,041)	112,357	53,813	937,225	(58,167)	-	879,057
Attributable to controlling shareholders	407,202	461,411	(75,731)	112,357	53,813	959,052	(58,167)	-	900,885
Attributable to noncontrolling interests	-	43,483	(65,311)	-	-	(21,828)	-	-	(21,828)
Total assets (**)	22,887,781	5,310,924	12,459,791	466,021	345,372	41,469,889	701,103	-	42,170,992
Purchases of PP&E and intangible assets	1,200,621	7,564	978,896	3,713	42,954	2,233,748	4,199	-	2,237,949
2015
Net operating revenue	16,945,222	572,553	1,262,297	1,716,348	55,547	20,551,967	47,246	-	20,599,212
(-) Intersegment revenues	22,318	411,038	335,979	82,544	239,088	1,090,966	3,136	(1,094,101)	-
Cost of electric energy	(11,934,217)	(223,495)	(260,091)	(1,629,793)	-	(14,047,596)	-	735,849	(13,311,747)
Operating costs and expenses	(2,889,495)	(85,388)	(336,834)	(39,632)	(251,385)	(3,602,734)	(117,649)	358,257	(3,362,126)
Depreciation and amortization	(587,059)	(131,969)	(540,578)	(4,534)	(12,633)	(1,276,773)	(3,128)	-	(1,279,903)
Income from electric energy service	1,556,770	542,738	460,772	124,933	30,617	2,715,830	(70,396)	-	2,645,434
Equity	-	216,885	-	-	-	216,885	-	-	216,885
Finance income	740,628	110,018	131,354	42,840	44,098	1,068,938	74,310	-	1,143,247
Finance costs	(1,256,801)	(549,286)	(599,303)	(38,386)	(4,858)	(2,448,634)	(102,477)	-	(2,551,110)
Profit (loss) before taxes	1,040,597	320,354	(7,176)	129,386	69,857	1,553,017	(98,563)	-	1,454,454
Income tax and social contribution	(414,633)	(37,570)	(49,222)	(41,282)	(18,232)	(560,939)	(18,239)	-	(579,177)
Profit (loss) for the year	625,965	282,783	(56,398)	88,104	51,625	992,079	(116,802)	-	875,277
Attributable to controlling shareholders	625,965	251,831	(35,781)	88,104	51,625	981,744	(116,802)	-	864,942
Attributable to noncontrolling interests	-	30,954	(20,617)	(0)	-	10,337	-	-	10,337
Total assets (**)	22,138,086	4,575,230	11,868,943	714,781	317,845	39,614,885	917,586	-	40,532,471
Purchases of PP&E and intangible assets	868,495	6,910	493,584	2,432	39,176	1,410,597	17,199	-	1,427,796

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(30) RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2017

Related Party Transactions Tables

Schedule of transactions between related parties

	ASSETS		LIABILITIES		INCOME			EXPENSES
	December 31, 2017	December 31, 2016	December 31, 2017	December 31, 2016	2017	2016	2015	2017	2016	2015
Advances
BAESA – Energética Barra Grande S.A.	-	-	691	726	-	-	-	-	-	-
Foz do Chapecó Energia S.A.	-	-	979	1,025	-	-	-	-	-	-
ENERCAN - Campos Novos Energia S.A.	-	-	1,212	1,269	-	-	-	-	-	-
EPASA - Centrais Elétricas da Paraiba	-	-	440	462	-	-	-	-	-	-
Energy purchases and sales, and charges
Entities under common control (Subsidiaries of State Grid Corporation of China)*	-	-	13,330	-	-	-	-	91,302	-	-
BAESA – Energética Barra Grande S.A.	-	-	13,169	5,642	-	-	6,080	80,362	60,765	111,541
Foz do Chapecó Energia S.A.	-	-	37,415	35,018	-	215	4,996	381,193	358,272	330,675
ENERCAN - Campos Novos Energia S.A.	823	387	51,381	50,526	8,763	3,684	23,283	281,530	269,480	244,102
EPASA - Centrais Elétricas da Paraiba	-	-	19,458	12,418	-	-	15,243	137,376	91,010	168,187
Intangible assets, property, plant and equipment, materials and services rendered
BAESA – Energética Barra Grande S.A.	153	56	-	-	1,582	521	1,354	-	-	-
Foz do Chapecó Energia S.A.	2	104	-	-	1,726	1,424	1,483	-	-	-
ENERCAN - Campos Novos Energia S.A.	152	74	-	-	1,665	1,826	1,354	-	-	-
EPASA - Centrais Elétricas da Paraíba S.A.	416	1,599	-	-	(469)	488	720	-	-	-
Intragroup loans
EPASA - Centrais Elétricas da Paraíba S.A.	-	38,078	-	-	327	4,379	14,123	-	-	-
Noncontrolling shareholders - CPFL Renováveis	8,612	9,067	-	-	(253)	1,039	1,475	-	-	-
Dividend and interest on own capital
BAESA – Energética Barra Grande S.A.	108	89	-	-	-	-	-	-	-	-
Chapecoense Geração S.A.	32,734	29,329	-	-	-	-	-	-	-	-
ENERCAN - Campos Novos Energia S.A.	21,184	40,983	-	-	-	-	-	-	-	-
Others
Instituto CPFL	-	-	-	-	-	-	-	3,613	-	-

	ASSETS	LIABILITIES	INCOME		EXPENSES
	Dec. 31, 2016	Dec. 31, 2016	2016	2015	2016	2015
Bank balances and short-term investments
Banco Bradesco S.A.(***)	-	-	-	351,086	-	312
Banco do Brasil S.A.	48,985	-	4,113	28,466	5	4
Borrowings (**), debentures (**) and derivatives (**)
Banco Bradesco S.A.(***)	-	-	-	-	-	85,505
Banco do Brasil S.A.	-	4,257,562	800	-	463,949	459,889
Banco BNP Paribas Brasil S.A	5,126	-	-	-	67,196	8,978
Other financial transactions
Banco Bradesco S.A.(***)	-	-	-	166	-	4,174
Banco do Brasil S.A.	-	962	234	80	6,408	5,941
Energy purchases and sales, and charges
AES Tiete S.A. (****)	-	-	2	-	14,498	-
Afluente Transmissão de Energia Elétrica S.A.	-	53	-	-	1,212	1,426
Aliança Geração de Energia S.A	-	1,183	4	1	49,944	34,063
Alpargatas S.A. (****)		-	2,954	-	-	-
Arizona 1 Energia Renovável S.A	-	-	-	-	967	883
Baguari I Geração de Energia Elétrica S.A.	-	6	-	-	294	268
BRF Brasil Foods	-	-	20,190	-	-	-
Caetite 2 Energia Renovável S.A.	-	-	-	-	889	810
Caetité 3 Energia Renovável S.A.	-	-	-	-	896	817
Calango 1 Energia Renovável S.A.	-	-	-	-	1,073	977
Calango 2 Energia Renovável S.A.	-	-	-	-	916	834
Calango 3 Energia Renovável S.A.	-	-	-	-	1,072	977
Calango 4 Energia Renovável S.A.	-	-	-	-	995	907
Calango 5 Energia Renovável S.A.	-	-	-	-	1,054	963
Companhia de Eletricidade do Estado da Bahia – COELBA	743	121	19,296	14,491	121	46
Companhia Energética de Pernambuco - CELPE	692	20	9,829	7,062	250	206
Companhia Energética do Rio Grande do Norte - COSERN	267	-	3,128	2,580	-	-
Companhia Hidrelétrica Teles Pires S.A.	-	1,416	57	17	53,710	29,915
ELEB Equipamentos Ltda	-	-	-	4,036	-	-
Embraer	-	-	6,938	26,615	-	-
Energética Águas da Pedra S.A.	-	112	6	2	4,716	4,260
Estaleiro Atlântico Sul S.A.	-	-	7,978	19,026	-	-
Goiás Sul Geração de Enegia S.A.	-	-	-	-	181	166
InterCement Brasil S.A	-	-	2	1	-	-
Itapebi Geração de Energia S.A	-	-	3	1	-	-
Mel 2 Energia Renovável S.A.	-	-	-	-	718	632
NC ENERGIA S.A.	451	2	28,298	5,336	6	-
Norte Energia S.A.	1	4,585	17	1	61,240	-
Rio PCH I S.A.	-	209	-	-	8,865	8,004
Samarco Mineração S.A.	-	-	2	1	-	-
Santista Jeanswear S/A	-	-	13,600	4,491	-	-
Santista Work Solution S/A	-	-	2,224	-	-	-
SE Narandiba S.A.	-	2	-	-	152	166
Serra do Facão Energia S.A. - SEFAC	-	557	-	-	23,153	20,916
Termopernambuco S.A.	-	-	5	3	-	-
ThyssenKrupp Companhia Siderúrgica do Atlântico	-	-	25,268	37,238	7,683	6,965
Tupy	-	-	-	-	27,127	-
Vale Energia S.A.	8,680	-	102,069	92,353	216	695
Intangible assets, property, plant and equipment, materials and services rendered
Alpargatas S.A. (***)	168	-	2,310	-	-	-
Afluente Transmissão de Energia Elétrica S.A.	-	-	-	-	5	-
Banco Bradesco S.A.(***)	-	-	-	-	-	19
Banco do Brasil S A	-	-	-	-	6	170
Brasil veículos Companhia de Seguros	-	-	2	-	-	-
BRF Brasil Foods	-	-	1,250	-	-	-
Companhia de Saneamento Básico do Estado de São Paulo - SABESP	4	42	170	1,034	94	31
Companhia Brasileira de Soluções e Serviços CBSS - Alelo (***)	-	-	-	-	-	576
Companhia de Eletricidade do Estado da Bahia – COELBA	-	-	-	-	-	50
Concessionária Auto Raposo Tavares S.A. - CART	-	-		-	15	-
Concessionária de Rodovias do Oeste de São Paulo – ViaOeste S.A.	-	-	-	-	6	-
Concessionária do Sistema Anhanguera - Bandeirante S.A.	86	-	-	-	10	9
Estaleiro Atlântico Sul S.A.	-	-	9	-	-	-
Ferrovia Centro-Atlântica S.A.	-	-	-	-	24	22
HM 02 Empreendimento Imobiliário SPE Ltda.	-	-	45	-	-	-
HM Engenharia e Construções S.A.	-	-	-	272	-	-
Indústrias Romi S.A.	4	-	51	68	-	-
InterCement Brasil S.A	-	-	43	26	-	-
Oi Móvel S.A (***)	-	-	-	-	302	-
Logum Logística S.A.	26	-	730	55	-	-
LUPATECH	-	-	-	-	-	2
Mapfre Seguros Gerais S.A. (***)	-	-	-	4	-	1
NC Energia S.A.	-	-	17	-	-	-
Renovias Concessionária S.A.	-	-	-	-	17	-
Rodovias Integradas do Oeste S.A.	-		-	-	3	-
SAMM - Sociedade de Atividades em Multimídia Ltda.	-	-	1,410	1,463
Santista Jeanswear S/A	-		1	21	-	-
Tim Celular S.A. (***)	6	89	2,008	-	12	-
TOTVS S.A.		2	2	-	32	44
Ultrafértil S.A	-		14	868	-	-
Vale Energia S.A.	-		331	-	-	-
Vale S.A.	-	-	-	-	11	-
Vale Fertilizantes S.A	-		-	45	-	-
(**) The balances include the mark to market adjustments
(***) Related party until December 2015
(****) Related party from January 2016

XML

(31) INSURANCE (Tables)

12 Months Ended

Dec. 31, 2017

Insurance Tables

Schedule of principal insurance policies

Description	Type of cover	Dec. 31, 2017	Dec. 31, 2016 (*)	31/12/2015 (*)
Concession financial asset / Intangible assets	Fire, lightening, explosion, machinery breakdown, electrical damage and engineering risk	7,440,359	9,679,825	8,634,344
Transport	National transport	302,364	416,358	319,834
Stored materials	Fire, lightning, explosion and robbery	229,496	232,849	171,585
Automobiles	Comprehensive cover	16,779	13,235	6,544
Civil liability	Electric energy distributors	263,000	200,000	118,000
Personnel	Group life and personal accidents	694,341	234,357	202,989
Others	Operational risks and others	158,340	281,914	323,200
Total		9,104,679	11,058,537	9,776,496
(*) Information not audited by independent auditors

XML

(33) FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2017

Financial Instruments Tables

Schedule of financial instruments classification

					December 31, 2017
	Note	Category	Measurement	Level (*)	Carrying amount	Fair value
Asset
Cash and cash equivalent	5	(a)	(2)	Level 1	2,289,302	2,289,302
Cash and cash equivalent	5	(a)	(2)	Level 2	960,340	960,340
Derivatives	33	(a)	(2)	Level 2	595,872	595,872
Derivatives - zero-cost collar	33	(a)	(2)	Level 3	52,058	52,058
Concession financial asset - distribution	10	(b)	(2)	Level 3	6,330,681	6,330,681
					10,228,253	10,228,253
Liability
Borrowings - principal and interest	16	(c)	(1)	Level 2 (***)	6,142,583	5,912,175
Borrowings - principal and interest (**)	16	(a)	(2)	Level 2	4,849,474	4,849,474
Debentures - Principal and interest	17	(c)	(1)	Level 2 (***)	9,176,527	7,581,432
Derivatives	33	(a)	(2)	Level 2	94,806	94,806
					20,263,390	18,437,887
(*) Refers to the hierarchy for determination of fair value
(**) As a result of the initial designation of this financial liability, the consolidated financial statements reported a gain of R$ 21,137 in 2017 (a loss of R$ 274,834 in 2016)
(***) Only for disclosure purposes, in accordance with IFRS 7
Key
Category:		Measurement:
(a) - Measured at fair value through profit or loss		(1) - Measured at amortized cost
(b) - Available for sale		(2) - Measured at fair value
(c) - Other finance liabilities

Schedule of derivative transactions

	Fair values (carrying amounts)
Company / strategy / counterparts	Assets	Liabilities		Fair value, net	Values at cost, net	Gain (loss) on marking to market	Currecy / index	Maturity range	Notional
Derivatives to hedge debts designated at fair value
Exchange rate hedge
CPFL Paulista
Bank of Tokyo-Mitsubishi	34,627	-		34,627	35,864	(1,237)	dollar	March 2019	117,400
Bank of America Merrill Lynch	42,466	-		42,466	42,830	(363)	dollar	September 2018	106,020
Bank of America Merrill Lynch	48,135	-		48,135	48,802	(667)	dollar	March 2019	116,600
J.P.Morgan	24,067	-		24,067	24,401	(334)	dollar	March 2019	58,300
J.P.Morgan	13,808	-		13,808	13,659	149	dollar	January 2019	67,613
Bank of Tokyo-Mitsubishi	14,124	-		14,124	22,015	(7,891)	dollar	February 2020	142,735
Bank of America Merrill Lynch	89,684	-		89,684	89,289	395	dollar	February 2018	405,300
Bank of America Merrill Lynch	-	(5,236)		(5,236)	(1,653)	(3,583)	dollar	October 2018	329,500
Bradesco	-	(5,163)		(5,163)	(4,068)	(1,095)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(4,805)		(4,805)	(4,055)	(750)	dollar	May 2021	59,032
Citibank	-	(4,971)		(4,971)	(4,062)	(910)	dollar	May 2021	59,032
Citibank	-	(4,948)		(4,948)	(4,080)	(868)	dollar	May 2021	59,032
	266,911	(25,124)		241,787	258,941	(17,154)
CPFL Piratininga
Citibank	45,457	-		45,457	47,966	(2,509)	dollar	March 2019	117,250
Bradesco	27,046	-		27,046	27,257	(211)	dollar	April 2018	55,138
J.P.Morgan	27,050	-		27,050	27,259	(209)	dollar	April 2018	55,138
Citibank	30,880	-		30,880	35,979	(5,099)	dollar	January 2020	169,838
BNP Paribas	37,212	-		37,212	36,649	563	euro	January 2018	175,714
Bradesco	-	(5,163)		(5,163)	(4,068)	(1,095)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(4,805)		(4,805)	(4,055)	(750)	dollar	May 2021	59,032
Citibank	-	(4,971)		(4,971)	(4,062)	(910)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(2,339)		(2,339)	(2,035)	(304)	dollar	May 2021	29,516
Citibank	-	(2,474)		(2,474)	(2,040)	(434)	dollar	May 2021	29,516
	167,645	(19,753)		147,891	158,850	(10,959)
RGE
Bank of Tokyo-Mitsubishi	22,785	-		22,785	23,054	(270)	dollar	April 2018	36,270
Bank of Tokyo-Mitsubishi	101,289	-		101,289	102,467	(1,178)	dollar	May 2018	168,346
Bank of Tokyo-Mitsubishi	374	-		374	1,313	(939)	dollar	October 2018	169,260
Bradesco	-	(5,163)		(5,163)	(4,068)	(1,095)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(4,805)		(4,805)	(4,055)	(750)	dollar	May 2021	59,032
Citibank	-	(4,971)		(4,971)	(4,062)	(910)	dollar	May 2021	59,032
Bank of America Merrill Lynch	-	(4,678)		(4,678)	(4,070)	(609)	dollar	May 2021	59,032
	124,448	(19,619)	#	104,829	110,579	(5,750)
Companhia Jaguari de Energia (CPFL Santa Cruz)
Scotiabank	-	(1,167)		(1,167)	(1,327)	160	dollar	July 2019	65,936
CPFL Paulista Lajeado
Itaú	598	-		598	557	41	dollar	March 2018	35,000
CPFL Brasil
Scotiabank	-	(1,537)		(1,537)	(1,608)	71	dollar	August 2018	45,360
Scotiabank	6,243	-		6,243	10,610	(4,367)	dollar	September 2020	249,989
Scotiabank	3,964	-		3,964	6,674	(2,709)	dollar	October 2020	150,011
	10,208	(1,537)	#	8,671	15,676	(7,005)
CPFL Geração
Scotiabank	-	(2,070)		(2,070)	(2,355)	286	dollar	July 2019	117,036
Votorantim	-	(5,339)		(5,339)	(5,316)	(23)	dollar	June 2019	104,454
Bradesco	-	(103)		(103)	433	(536)	dollar	September 2019	32,636
Citibank	-	(10,985)		(10,985)	(613)	(10,372)	dollar	September 2020	397,320
Scotiabank	-	(9,110)		(9,110)	(9,278)	167	dollar	December 2019	174,525
	-	(27,607)		(27,607)	(17,129)	(10,478)
Subtotal	569,809	(94,806)		475,004	526,148	(51,145)
Derivatives to hedge debts  not designated at fair value
Price index hedge
CPFL Geração
Santander	10,263	-		10,263	8,344	1,919	IPCA	April 2019	35,235
J.P.Morgan	10,263	-		10,263	8,344	1,919	IPCA	April 2019	35,235
	20,525	-		20,525	16,688	3,837
Interest rate hedge (1)
CPFL Paulista
J.P.Morgan	1,112	-		1,112	255	857	CDI	February 2021	300,000
Votorantim	380	-		380	87	293	CDI	February 2021	100,000
Santander	401	-		401	92	309	CDI	February 2021	105,000
	1,893	-		1,893	434	1,459
CPFL Piratininga
Votorantim	536	-		536	122	414	CDI	February 2021	135,000
Santander	402	-		402	91	310	CDI	February 2021	100,000
	938	-		938	213	724
RGE
Votorantim	620	-		620	143	477	CDI	February 2021	170,000
CPFL Geração
Votorantim	2,088	-		2,088	403	1,685	CDI	August 2020	460,000
Subtotal	26,063	-		26,063	17,881	8,182
Other derivatives (2)
CPFL Geração
Itaú	18,126	-		18,126	-	18,126	dollar	September 2020	19,975
Votorantim	14,948	-		14,948	-	14,948	dollar	September 2020	19,975
Santander	18,984	-		18,984	-	18,984	dollar	September 2020	25,248
Subtotal	52,058	-		52,058	-	52,058
Total	647,930	(94,806)		553,124	544,029	9,095
Current	444,029	(10,230)
Noncurrent	203,901	(84,576)
For further details on terms and information on debts and debentures, see notes 16 and 17
(1) The interest rate hedge swaps have half-yearly validity, so the notional value reduces according to the amortization of the debt.
(2) Due to the characteristics of this derivative (zero-cost collar), the notional amount is presented in U.S. dollar
(3)The values at cost are the derivative amount without the respective mark to market, while the notional refers to the contracted accrual.

Schedule of derivatives

	December 31, 2016	Interests and monetary restatements	Repayments of principal	December 31, 2017
Derivatives
to hedge debts designated at fair value	602,476	(189,466)	113,138	526,148
to hedge debts not designated at fair value	7,181	(1,175)	11,875	17,881
Others (zero-cost collar)	-	22,372	(22,372)	-
Mark-to-market (*)	76,679	(67,584)	-	9,095
	686,336	(235,853)	102,641	553,124
(*) The effects on profit or loss for the year ended December 31, 2017 related to the fair value adjustments (MTM) of the derivatives are: (i) a loss of R$ 75,649 for debts designated at fair value, (ii) a gain of R$ 13,722 for debts not designated at fair value and (iii) a loss of R$ 5,657 for other derivatives (zero-cost collar).

Schedule of effects of derivative instruments on adjustments for inflation and exchange rate changes

		Gain (Loss)
Company	Hedged risk / transaction	2017	2016	2015
CPFL Energia	Exchange variation	-	(76,202)	71,492
CPFL Energia	Mark to Market	-	2,319	(2,319)
CPFL Paulista	Interest rate variation	304	(1,423)	(2,250)
CPFL Paulista	Exchange variation	(89,612)	(802,479)	843,224
CPFL Paulista	Mark to Market	(25,410)	118,663	(98,738)
CPFL Piratininga	Interest rate variation	175	(661)	(609)
CPFL Piratininga	Exchange variation	(19,799)	(358,412)	300,652
CPFL Piratininga	Mark to Market	(18,999)	48,193	(32,431)
RGE	Interest rate variation	115	(835)	(1,321)
RGE	Exchange variation	(27,237)	(252,321)	291,612
RGE	Mark to Market	(10,679)	48,915	(29,946)
CPFL Geração	Interest rate variation	852	3,161	2,600
CPFL Geração	Exchange variation	(41,793)	(145,933)	122,294
CPFL Geração	Mark to Market	(6,033)	66,425	(7,896)
CPFL Santa Cruz	Exchange variation	(947)	(6,986)	9,899
CPFL Santa Cruz	Mark to Market	120	148	(80)
CPFL Leste Paulista	Exchange variation	(947)	(1,076)	4,596
CPFL Leste Paulista	Mark to Market	120	(80)	(76)
CPFL Sul Paulista	Exchange variation	(947)	(7,577)	12,404
CPFL Sul Paulista	Mark to Market	120	170	(83)
CPFL Jaguari	Exchange variation	(947)	(10,236)	16,616
CPFL Jaguari	Mark to Market	120	273	(63)
CPFL Mococa	Exchange variation	-	-	2,022
CPFL Mococa	Mark to Market	-	-	(33)
Paulista Lajeado	Exchange variation	(2,052)	(11,046)	4,626
Paulista Lajeado	Mark to Market	66	1,649	(1,675)
CPFL Telecom	Exchange variation	-	-	3,204
CPFL Telecom	Mark to Market	-	-	6
CPFL Brasil	Exchange variation	14,567	(13,857)	5,367
CPFL Brasil	Mark to Market	(7,009)	2,383	(2,378)
CPFL Serviços	Exchange variation	-	(3,420)	3,810
CPFL Serviços	Mark to Market	-	254	(87)
		(235,852)	(1,399,988)	1,514,439

Schedule of call and put options for zero-cost collar instruments

	Assets	Liabilities	Net
As of December 31, 2015	8,820	(2,440)	6,380
Measurement at fair value	65,546	2,440	67,986
Net cash received from settlement of flows	(16,651)	-	(16,651)
As of December 31, 2016	57,715	-	57,715
Measurement at fair value	16,715	-	16,715
Net cash received from settlement of flows	(22,372)	-	(22,372)
As of December 31, 2017	52,058	-	52,058

Schedule of financial instrument type

				Decrease (increase)
Instruments	Exposure R$ thousand (a)		Risk	Currency depreciation (b)	Currency appreciation / depreciation of 25% (c)	Currency appreciation / depreciation of 50% (c)
Financial liability instruments	(4,641,924)			(209,785)	1,003,142	2,216,070
Derivatives - Plain Vanilla Swap	4,687,768			211,857	(1,013,050)	(2,237,956)
	45,844		drop in the dollar	2,072	(9,908)	(21,886)
Financial liability instruments	(218,814)			(14,978)	43,470	101,918
Derivatives - Plain Vanilla Swap	219,694			15,038	(43,645)	(102,328)
	880		drop in the euro	60	(175)	(410)
Total	46,724			2,132	(10,083)	(22,296)
				Decrease (increase)
Instruments	Exposure US$ thousand		Risk	Currency depreciation (b)	Currency appreciation / depreciation of 25%(c)	Currency appreciation / depreciation of 50%(c)
Derivatives - Zero-cost collar	65,197	(d)	dollar apprec.	(56,138)	(80,491)	(104,844)
(a) The exchange rates considered as of December 31, 2017 were R$ 3,31 per US$ 1.00 and R$ 3,97 per € 1.00.
(b)  As per the exchange curves obtained from information made available by B3 S.A., with the exchange rate being considered at R$ 3,46 and R$ 4,24, and exchange depreciation at 4,52% and 6,85%, for the US$ and €, respectively.
(c) As required by CVM Instruction 475/2008, the percentage increases in the ratios applied refer to the information made available by the B3 S.A..
(d) Owing to the characteristics of this derivative (zero-cost collar), the notional amount is presented in US$.

Schedule of interest rate variation

			Decrease (increase)
Instruments	Exposure R$ thousand (a)	Risk	Scenario I (a)	Raise/drop of index by 25% (b)	Raise/drop of index by 50% (b)
Financial asset instruments	3,770,045		(3,016)	61,169	125,354
Financial liability instruments	(8,988,008)		7,190	(145,830)	(298,851)
Derivatives - Plain Vanilla Swap	(4,501,345)		3,601	(73,034)	(149,670)
	(9,719,308)	CDI apprec.	7,775	(157,695)	(323,167)
Financial liability instruments	(57,291)	IGP-M apprec.	(2,286)	(2,783)	(3,280)
Financial liability instruments	(3,944,876)	TJLP apprec.	9,862	(56,708)	(123,277)
Financial liability instruments	(1,311,432)		(14,557)	(1,869)	10,819
Derivatives - Plain Vanilla Swap	94,949		1,054	135	(783)
Concession financial asset	6,330,681		70,271	9,021	(52,228)
	5,114,198	drop in the IPCA	56,768	7,287	(42,192)
Sector financial asset and liability	517,341		(14,692)	(23,565)	(32,437)
Financial liability instruments	(139,926)		3,974	6,374	8,773
	377,415	drop in the SELIC	(10,718)	(17,191)	(23,664)
Total	(8,229,862)		61,401	(227,090)	(515,580)
* The CDI, IGP-M, TJLP, IPCA and SELIC indexes considered of 6,81%, 3,47%, 6,75%, 3,87% and 6,86%, respectively, were obtained from information available in the market.
** In compliance with CVM Instruction 475/08, the percentage of raise/drop of indexes were applied to Scenario I indexes.

Schedule of liquidity analysis

December 31, 2017	Note	Weighted average interest rates	Less than 1 month	1-3 months	3 months to 1 year	1-3 years	4-5 years	More than 5 years	Total
Trade payables	15		3,524,624	16,307	7,418	-	-	128,438	3,676,787
Borrowings - principal and interest	16	7.95% p.a.	336,255	947,051	2,904,702	5,267,176	1,485,520	2,421,543	13,362,247
Derivatives	33		39	523	14,160	32,258	59,801	-	106,781
Debentures - principal and interest	17	7.83% p.a.	35,930	544,995	1,541,223	5,378,610	1,938,783	1,350,776	10,790,317
Regulatory charges	19		581,600	-	-	-	-	-	581,600
Use of public asset		9.24% p.a.	1,645	3,305	14,979	42,579	46,788	149,061	258,357
Others	22		106,515	56,186	18,212	-	-	62,223	243,136
Consumers and concessionaires			60,298	25,844	6,926	-	-	44,473	137,541
EPE / FNDCT / PROCEL			849	3,226	11,286	-	-	-	15,361
Collections agreement			45,368	27,116	-	-	-	-	72,484
Reversal fund			-	-	-	-	-	17,750	17,750
Total			4,586,608	1,568,367	4,500,694	10,720,623	3,530,892	4,112,041	29,019,225

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(34) COMMITTMENTS (Tables)

12 Months Ended

Dec. 31, 2017

Committments Tables

Schedule of commitments

The Group’s commitments at December 31, 2017 are as follows:

Commitments at December 31, 2017	Duration	Less than 1 year	1-3 years	4-5 years	More than 5 years	Total
Operational leasings	Up to 15 years	16,579	29,440	25,053	155,169	226,241
Energy purchase agreements (except Itaipu)	Up to 28 years	10,870,752	18,433,971	17,250,704	41,537,486	88,092,913
Energy purchase from Itaipu	Up to 28 years	2,281,157	4,564,825	4,478,641	13,133,756	24,458,379
Energy system service charges	Up to 32 years	2,613,587	5,758,898	6,599,478	17,997,838	32,969,801
GSF renegotiation	Up to 30 years	26,997	13,267	47,284	276,207	363,755
Power plant constrution projects	Up to 3 years	97,176	11,319	-	-	108,495
Trade payables	Up to 17 years	102,441	237,673	244,851	1,005,781	1,590,746
Total		16,008,689	29,049,391	28,646,012	74,106,237	147,810,330

The power plant construction projects include commitments made by the renewal energy subsidiaries for construction.

XML

(35) NON-CASH TRANSACTION (Tables)

12 Months Ended

Dec. 31, 2017

Non-cash Transaction Tables

Schedule of non cash transactions

	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
Transactions resulting from business combinations
Borrowings and debentures	-	(1,156,621)	-
Concession financial asset	(12,338)	876,281	-
Intangible assets	(22,165)	1,870,268	-
Property, plant and equipment	(4,800)	-	-
Other net assets acquired	-	1,911	-
	(39,303)	1,591,839	-
Cash and cash equivalents acquired in the business combination	-	(95,164)	-
Consideration paid in the acquisition, net	(39,303)	1,496,675	-
Other transactions
Capital increase through earnings reserve	-	392,272	554,888
Escrow deposits to property, plant and equipment	4	3,418	-
Interest capitalized in property, plant and equipment	29,817	54,733	34,212
Interest capitalized in concession financial asset - distribution infrastructure	20,726	13,349	11,358
Reversal of contingencies against intangible assets	-	7,591	-
Repayment of intercompany loans with noncontrolling shareholders' dividends	259	-	-
Provision for socio environmental costscapitalized in property, plant and equipment	41,213	-	-
Transfers between property, plant and equipment and other assets	32,600	14,592	2,928

XML

(36) RELEVANT FACT AND EVENTS AFTER THE REPORTING PERIOD (Tables)

12 Months Ended

Dec. 31, 2017

Relevant Fact And Events After Reporting Period Tables

Schedule of debentures issued

Subsidiary	Issue	Quantity issued	R$ thousand	Maturity	Interest	Utilization
CPFL Paulista	9th issue – single series	1,380,000	1,380,000	January 2021	Semiannual	Working capital improvement
CPFL Piratininga	9th issue – single series	215,000	215,000	January 2021	Semiannual	Working capital improvement
RGE	9th issue – single series	220,000	220,000	January 2021	Semiannual	Working capital improvement
CPFL Santa Cruz	2nd issue – single series	190,000	190,000	January 2021	Semiannual	Working capital improvement
CPFL Geração	10th issue – single series	190,000	190,000	December 2018	Semiannual	Working capital improvement
CPFL Brasil	4th issue – single series	115,000	115,000	January 2019	Semiannual	Working capital improvement
RGE Sul	6th issue – single series	520,000 (*)	300,000	December 2020	Semiannual	Working capital improvement
			2,610,000

XML

(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2017

Condensed Unconsolidated Financial Information Tables

Schedule of condensed unconsolidated financial information

ASSETS	December 31, 2017	December 31, 2016
Cash and cash equivalents	6,581	64,973
Dividends and interest on capital	204,807	642,978
Other receivables	63,993	83,065
Total current assets	275,382	791,016
Deferred tax assets	145,779	171,073
Investments	8,557,673	7,866,100
Other receivables	484,814	80,775
Total noncurrent assets	9,188,266	8,117,948
Total assets	9,463,648	8,908,964
LIABILITIES	December 31, 2017	December 31, 2016
Debentures	1,938	15,334
Dividends and interest on capital	281,919	218,630
Other payables	19,955	21,791
Total current liabilities	303,812	255,755
Debentures	184,388	612,251
Provision for tax, civil and labor risks	600	1,008
Allowance for equity investment losses	-	19,302
Other payables	13,320	50,628
Total noncurrent liabilities	198,308	683,185
Equity	8,961,528	7,970,021
Total liabilities and equity	9,463,648	8,908,964

	2017	2016	2015
Net operating revenue	1	1,713	1,157
General and administrative expenses	(42,771)	(50,860)	(29,911)
Income from electric energy service	(42,770)	(49,147)	(28,754)
Equity interests in subsidiaries, associates and joint ventures	1,349,766	922,362	926,951
Finance income (expenses)	(56,471)	17,183	(22,948)
Profit before taxes	1,250,525	890,398	875,250
Social contribution and income tax	(70,775)	10,487	(10,309)
Profit for the year	1,179,750	900,885	864,940
	2017	2016	2015
Profit for the year	1,179,750	900,885	864,940
Items that will not be reclassified subsequently to profit and loss
Equity in comprehensive income of subsidiaries	96,000	(394,175)	65,547
Total comprehensive income for the year	1,275,750	506,709	930,488

	2017	2016	2015
OPERATING CASH FLOW
Profit before taxes	1,250,525	890,398	875,250
ADJUSTMENT TO RECONCILE PROFIT TO CASH FROM OPERATING ACTIVITIES
Depreciation and amortization	217	193	170
Provision for tax, civil and labor risks	61	425	1,497
Interest on debts, inflation adjustment and exchange rate changes	61,520	42,395	94,588
Equity interests in subsidiaries, associates and joint ventures	(1,349,766)	(922,362)	(926,951)
	(37,443)	11,049	44,553
DECREASE (INCREASE) IN OPERATING ASSETS AND LIABILITIES
Dividends and interest on capital received	1,172,336	1,606,073	627,014
Taxes recoverable	65,182	3,261	(12,350)
Other operating assets and liabilities	(19,043)	8,459	(2,526)
CASH FLOWS PROVIDED BY OPERATIONS	1,181,032	1,628,842	656,691
Interest paid on debts and debentures	(71,844)	(45,470)	(36,858)
Income tax and social contribution paid	(47,438)	(27,117)	(2,172)
NET CASH FROM OPERATING ACTIVITIES	1,061,750	1,556,255	617,661
INVESTING ACTIVITIES
Capital increase in investees	(9,400)	-	(490,010)
Advance for future capital increases	(383,340)	(1,384,520)	(52,680)
Other investing activities	(72,435)	(42,178)	10,298
NET CASH USED IN INVESTING ACTIVITIES	(465,175)	(1,426,698)	(532,392)
FINANCING ACTIVITIES
Borrowings and debentures raised	-	609,060	829,997
Repayment of principal of borrowings and debentures	(434,000)	(888,408)	(1,290,000)
Repayment of derivatives	-	(4,711)	-
Dividends and interest on capital paid	(220,966)	(204,717)	(850)
NET CASH GENERATED BY (USED IN) FINANCING ACTIVITIES	(654,966)	(488,776)	(460,853)
NET INCREASE IN CASH AND CASH EQUIVALENTS	(58,390)	(359,219)	(375,584)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	64,973	424,192	799,775
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	6,581	64,973	424,192

Schedule of cash and cash equivalents

	December 31, 2017	December 31, 2016
Bank balances	508	426
Investment funds	6,073	64,548
Total	6,581	64,973

Schedule of dividends and interest on equity

	Dividend		Interest on own capital		Total
Subsidiary	December 31, 2017	December 31, 2016	December 31, 2017	December 31, 2016	December 31, 2017	December 31, 2016
CPFL Paulista	49,798	-			49,798	-
CPFL Piratininga	-	72,080	-	-	-	72,080
CPFL Sul Paulista (*)	-	8,641	-	1,986	-	10,627
Companhia Jaguari de Energia (CPFL Santa Cruz)	24,918	6,115	13,960	-	38,878	6,115
RGE	50,319	24,672	-	-	50,319	24,672
CPFL Geração	-	396,086	-	-	-	396,086
CPFL Centrais Geradoras	17	-	-		17	-
CPFL Jaguari Geração	-	1,664	-	-	-	1,664
CPFL Brasil	20,748	86,020	2,361	1,650	23,109	87,671
CPFL Planalto	888	-	-	-	888	-
CPFL Atende	1,003	1,953	620	554	1,623	2,507
Nect	4,348	5,600	-	-	4,348	5,600
CPFL Eficiência Energética	12,195	9,565	17,404	16,325	29,599	25,891
AUTHI	6,228	10,064	-	-	6,228	10,064
	170,461	622,459	34,344	20,516	204,807	642,978

Schedule of other receivables

	Current		Noncurrent
	Dec 31, 2017	Dec 31, 2016	Dec 31, 2017	Dec 31, 2016
Advances - Fundação CESP	7,851	7,533	6,797	-
Advances to suppliers	31,981	15,787	-	-
Pledges, funds and restricted deposits	159,291	106,925	621,489	533,719
Orders in progress	167,197	203,344	5,062	-
Services rendered to third parties	8,530	9,385	-	-
Energy pre-purchase agreements	-	-	26,260	27,302
Collection agreements	661	1,273	-	-
Prepaid expenses	80,599	65,668	20,042	20,942
GSF Insurance Premium	19,629	12,722	17,359	28,935
Receivables - CDE	242,906	213,552	-	-
Advances to employees	19,658	15,940	-	-
Arrendamentos	15,684	19,281	45,290	50,541
Others	175,889	153,764	97,893	104,815
(-) Allowance for doubtful debts (note 6)	(29,379)	(27,992)	-	-
Total	900,498	797,181	840,192	766,253

Schedule of deferred tax assets

	December 31, 2017	December 31, 2016
Social contribution credit (debit)
Tax losses carryforwards	38,216	42,841
Temporarily nondeductible differences	(408)	1,125
Subtotal	37,808	43,966
Income tax credit (debit)
Tax losses carryforwards	109,103	123,980
Temporarily nondeductible differences	(1,132)	3,126
Subtotal	107,971	127,106
Total	145,779	171,073

Schedule of investments in subsidiaries

	Number of shares (thousand)	December 31, 2017	December 31, 2016	2017	2016	2015
Investment		Equity  interest		Share of profit (loss) of investees
CPFL Paulista	880,653	1,370,403	1,063,400	280,354	255,329	298,203
CPFL Piratininga	53,096,770	461,059	355,755	152,080	68,114	211,637
CPFL Santa Cruz	-	-	140,520	23,447	23,797	12,424
CPFL Leste Paulista	-	-	52,853	9,589	10,731	13,556
CPFL Sul Paulista	-	-	58,895	10,545	8,455	16,201
CPFL Jaguari	359,058	340,463	30,255	11,720	7,988	4,852
CPFL Mococa	-	-	33,824	6,999	9,198	6,679
RGE	1,019,790	1,680,334	1,614,320	117,700	102,647	145,804
RGE Sul	527,266	1,228,317	-	57,305	-	-
CPFL Geração	205,492,020	2,354,115	2,158,384	594,026	401,148	240,520
CPFL Jaguari Geração (*)	40,108	50,970	45,099	15,709	6,655	6,670
CPFL Brasil	3,000	96,093	109,054	94,455	104,235	81,929
CPFL Planalto (*)	630	3,293	2,101	3,550	2,476	1,830
CPFL Serviços	1,577,706	105,105	97,968	(12,863)	(8,175)	(17,952)
CPFL Atende (*)	13,991	19,338	17,150	7,128	5,833	7,776
Nect (*)	2,059	15,515	10,295	17,392	13,424	18,155
CPFL Total (*)	9,005	20,624	27,570	20,865	12,817	5,836
CPFL Jaguariúna (*)	-	-	1,256,161	(8,360)	(35,498)	(167)
CPFL Telecom	86,420	2,018	(19,302)	(14,021)	(33,333)	(60,718)
CPFL Centrais Geradoras (*)	16,128	16,177	15,459	735	(958)	4,740
CPFL Eficiência Energética	48,164	55,252	61,543	(2,582)	5,926	35,194
Authi (*)	10	18,694	16,810	24,912	24,264	2,537
Subtotal - By subsidiary's equity		7,837,770	7,148,112	1,410,685	985,074	1,035,703
Amortization of fair value adjustments of assets		-	-	(60,918)	(62,713)	(108,754)
Total		7,837,770	7,148,112	1,349,766	922,362	926,950
Investment		7,804,429	5,811,894
Advances for future capital increases		33,340	1,355,520
Allowance for equity investment losses		-	(19,302)
(*) number of quotas

Schedule of dividends received

	2017	2016	2015
CPFL Paulista	2,228	948,624	425,400
CPFL Piratininga	112,638	267,647	-
CPFL Santa Cruz	8,427	40,009	-
CPFL Leste Paulista	4,449	9,242	-
CPFL Jaguari	-	1,291	806
CPFL Mococa	-	7,991	-
RGE	24,672	172,432	113,012
CPFL Geração	779,533	110,532	-
CPFL Brasil	166,695	1,601	52,599
CPFL Jaguari Geração	11,061	4,288	998
CPFL Planalto	1,471	2,835	1,002
CPFL Serviços	-	-	7,683
CPFL Atende	5,666	3,382	7,899
CPFL Total	17,810	10,767	4,734
Nect	13,424	18,155	10,780
CPFL Centrais Geradoras	-	4,740	1,720
CPFL Eficiência Energética	-	-	380
Authi	24,264	2,537	-
TOTAL	1,172,336	1,606,073	627,014

Schedule of debentures

		December 31, 2017			December 31, 2016
		Current and noncurrent interest	Noncurrent principal	Total	Current and noncurrent interest	Noncurrent principal	Total
5th Issue	Single series	2,817	186,000	188,817	18,069	620,000	638,069

XML

(1) OPERATIONS (Details)	12 Months Ended
	Dec. 31, 2017 Municipality
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Company type	Publicly-held corporation
Equity interest	Direct 100%
Location (state)	Interior of São Paulo
Number of municipalities	234
Approximate number of consumers	4,389
Concession period	30 years
End of the concession	Nov. 01, 2027
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Company type	Publicly-held corporation
Equity interest	Direct 100%
Location (state)	Interior of São Paulo
Number of municipalities	27
Approximate number of consumers	1,720
Concession period	30 years
End of the concession	Oct. 01, 2028
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Company type	Publicly-held corporation
Equity interest	Direct 100%
Location (state)	Interior of Rio Grande do Sul
Number of municipalities	255
Approximate number of consumers	1,485
Concession period	30 years
End of the concession	Nov. 01, 2027
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Company type	Publicly-held corporation
Equity interest	Indirect100%
Location (state)	Interior of Rio Grande do Sul
Number of municipalities	118
Approximate number of consumers	1,336
Concession period	30 years
End of the concession	Nov. 01, 2027
Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Equity interest	Direct 100%
Location (state)	Interior of São Paulo, Paraná and Minas Gerais
Number of municipalities	45
Approximate number of consumers	447
Concession period	30 years
End of the concession	Jul. 01, 2045

XML

(1) OPERATIONS (Details 1)	12 Months Ended
	Dec. 31, 2017 GW shares
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Company type	Publicly-held corporation
Equity interest	Direct 100%
Location (state)	São Paulo and Goiás
Number of plants / type of energy	3 Hydropower plants (a)
Total installed power (MW) | GW	1,295
CPFL share installed power (MW) | shares	678
CERAN - Companhia Energetica Rio das Antas ("CERAN") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Equity interest	Indirect 65%
Location (state)	Rio Grande do Sul
Number of plants / type of energy	3 Hydropower plants
Total installed power (MW) | GW	360
CPFL share installed power (MW) | shares	234
Foz do Chapeco Energia S.A. ("Foz do Chapeco") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Joint Venture	Indirect 51% (d)
Location (state)	Santa Catarina and Rio Grande do Sul
Number of plants / type of energy	1 Hydropower plant
Total installed power (MW) | GW	855
CPFL share installed power (MW) | shares	436
Campos Novos Energia S.A. ("ENERCAN") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Joint Venture	Indirect 48.72%
Location (state)	Santa Catarina
Number of plants / type of energy	1 Hydropower plant
Total installed power (MW) | GW	880
CPFL share installed power (MW) | shares	429
BAESA - Energetica Barra Grande S.A. [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Joint Venture	Indirect 25.01%
Location (state)	Santa Catarina and Rio Grande do Sul
Number of plants / type of energy	1 Hydropower plant
Total installed power (MW) | GW	690
CPFL share installed power (MW) | shares	173
Centrais Eletricas da Paraiba S.A. ("EPASA") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Joint Venture	Indirect 53.34%
Location (state)	Paraíba
Number of plants / type of energy	2 Thermal plants
Total installed power (MW) | GW	342
CPFL share installed power (MW) | shares	182
Paulista Lajeado Energia S.A. ("Paulista Lajeado") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Equity interest	Indirect 59.93% (b)
Location (state)	Tocantins
Number of plants / type of energy	1 Hydropower plant
Total installed power (MW) | GW	903
CPFL share installed power (MW) | shares	63
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Company type	Publicly-held corporation
Equity interest	Indirect 51.60%
Location (state)	(c)
Number of plants / type of energy	(c)
Total installed power (MW)	(c)
CPFL share installed power (MW)	(c)
CPFL Centrais Geradoras Ltda. ("CPFL Centrais Geradoras") [Member]
Statement Line Items [Line Items]
Company type	Limited liability company
Equity interest	Direct 100%
Location (state)	São Paulo and Minas Gerais
Number of plants / type of energy	6 small hydropower plants
Total installed power (MW) | GW	4
CPFL share installed power (MW) | shares	4

XML

(1) OPERATIONS (Details 2)	12 Months Ended
	Dec. 31, 2017
CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Energy commercialization
Equity interest	Direct 100%
Clion Assessoria e Comercializacao de Energia Eletrica Ltda. ("CPFL Meridional") [Member]
Statement Line Items [Line Items]
Company type	Limited liability company
Core activity	Commercialization and provision of energy services
Equity interest	Indirect 100%
CPFL Comercializacao Cone Sul S.A. ("CPFL Cone Sul") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Energy commercialization
Equity interest	Indirect 100%
CPFL Planalto Ltda. ("CPFL Planalto") [Member]
Statement Line Items [Line Items]
Company type	Limited liability company
Core activity	Energy commercialization
Equity interest	Direct 100%
CPFL Brasil Varejista S.A. ("CPFL Brasil Varejista") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Energy commercialization
Equity interest	Indirect 100%

XML

(1) OPERATIONS (Details 3)	12 Months Ended
	Dec. 31, 2017
CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Manufacturing, commercialization, rental and maintenance of electro-mechanical equipment and service provision
Equity interest	Direct 100%
NECT Servicos Administrativos Ltda ("Nect") [Member]
Statement Line Items [Line Items]
Company type	Limited liability company
Core activity	Provision of administrative services
Equity interest	Direct 100%
CPFL Atende Centro de Contatos e Atendimento Ltda. ("CPFL Atende") [Member]
Statement Line Items [Line Items]
Company type	Limited liability company
Core activity	Provision of call center services
Equity interest	Direct 100%
CPFL Total Servicos Administrativos Ltda. ("CPFL Total") [Member]
Statement Line Items [Line Items]
Company type	Limited liability company
Core activity	Collection services
Equity interest	Direct 100%
CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Energy efficiency management
Equity interest	Direct 100%
TI Nect Servicos de Informatica Ltda. ("Authi") [Member]
Statement Line Items [Line Items]
Company type	Limited liability company
Core activity	Provision of IT services
Equity interest	Direct 100%
CPFL GD S.A ("CPFL GD") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Provision of maintenance services for energy generation companies
Equity interest	Indirect 100%

XML

(1) OPERATIONS (Details 4)	12 Months Ended
	Dec. 31, 2017
CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
Company type	Limited liability company
Core activity	Holding company
Equity interest	Direct 100%
Chapecoense Geracao S.A. ("Chapecoense") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Holding company
Equity interest	Indirect 51%
Sul Geradora Participacoes S.A. ("Sul Geradora") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Holding company
Equity interest	Indirect 99.95%
CPFL Telecom S.A ("CPFL Telecom") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Telecommunication services
Equity interest	Direct 100%
CPFL Transmissao Piracicaba S.A ("CPFL Transmissao Piracicaba") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Energy transmission services
Equity interest	Indirect 100%
CPFL Transmissora Morro Agudo S.A ("CPFL Transmissao Morro Agudo") [Member]
Statement Line Items [Line Items]
Company type	Privately-held corporation
Core activity	Energy transmission services
Equity interest	Indirect 100%

XML

(5) CASH AND CASH EQUIVALENTS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash And Cash Equivalents Details
Bank balances	R$ 365,031	R$ 170,884
Short-term financial investments	2,884,611	5,994,112
Overnight investment	178,444	95,034
Bank certificates of deposit	785,074	2,357,187
Repurchase agreements secured on debentures	3,268	58,616
Investment funds	1,917,826	3,483,274
Total	R$ 3,249,642	R$ 6,164,997	R$ 5,682,802	R$ 4,357,455

XML

(6) CONSUMERS, CONCESSIONAIRES AND LICENSEES (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current Assets [Member]
Statement Line Items [Line Items]
Current	R$ 4,539,476	R$ 3,984,991
Allowance for doubtful accounts	(238,193)	(219,098)
Total	4,301,283	3,765,893
Current Assets [Member] | Billed [Member]
Statement Line Items [Line Items]
Current	2,335,653	1,998,754
Current Assets [Member] | Unbilled [Member]
Statement Line Items [Line Items]
Current	1,008,486	1,095,188
Current Assets [Member] | Financing of consumers' debts [Member]
Statement Line Items [Line Items]
Current	229,840	170,982
Current Assets [Member] | CCEE transactions [Member]
Statement Line Items [Line Items]
Current	413,067	289,761
Current Assets [Member] | Concessionaires and licensees [Member]
Statement Line Items [Line Items]
Current	516,419	390,333
Current Assets [Member] | Others [Member]
Statement Line Items [Line Items]
Current	36,011	39,974
Current Assets [Member] | Residential [Member]
Statement Line Items [Line Items]
Current	1,113,604	932,380
Current Assets [Member] | Industrial [Member]
Statement Line Items [Line Items]
Current	483,630	386,826
Current Assets [Member] | Commercial [Member]
Statement Line Items [Line Items]
Current	382,470	317,111
Current Assets [Member] | Rural [Member]
Statement Line Items [Line Items]
Current	98,663	97,444
Current Assets [Member] | Public administration [Member]
Statement Line Items [Line Items]
Current	88,910	94,348
Current Assets [Member] | Public lighting [Member]
Statement Line Items [Line Items]
Current	67,533	73,142
Current Assets [Member] | Public utilities [Member]
Statement Line Items [Line Items]
Current	100,843	97,503
NonCurrent Assets [Member]
Statement Line Items [Line Items]
Noncurrent	265,221	245,612
Allowance for doubtful accounts	(28,683)	(42,427)
Total	236,539	203,185
NonCurrent Assets [Member] | Financing of consumers' debts [Member]
Statement Line Items [Line Items]
Noncurrent	217,944	198,875
NonCurrent Assets [Member] | CCEE transactions [Member]
Statement Line Items [Line Items]
Noncurrent	41,301	41,301
NonCurrent Assets [Member] | Free Energy [Member]
Statement Line Items [Line Items]
Noncurrent	5,976	R$ 5,436
Current [Member] | Current Assets [Member]
Statement Line Items [Line Items]
Current	3,372,325
Current [Member] | Current Assets [Member] | Billed [Member]
Statement Line Items [Line Items]
Current	1,468,483
Current [Member] | Current Assets [Member] | Unbilled [Member]
Statement Line Items [Line Items]
Current	1,008,486
Current [Member] | Current Assets [Member] | Financing of consumers' debts [Member]
Statement Line Items [Line Items]
Current	169,171
Current [Member] | Current Assets [Member] | CCEE transactions [Member]
Statement Line Items [Line Items]
Current	182,128
Current [Member] | Current Assets [Member] | Concessionaires and licensees [Member]
Statement Line Items [Line Items]
Current	508,046
Current [Member] | Current Assets [Member] | Others [Member]
Statement Line Items [Line Items]
Current	36,011
Current [Member] | Current Assets [Member] | Residential [Member]
Statement Line Items [Line Items]
Current	602,525
Current [Member] | Current Assets [Member] | Industrial [Member]
Statement Line Items [Line Items]
Current	322,250
Current [Member] | Current Assets [Member] | Commercial [Member]
Statement Line Items [Line Items]
Current	254,605
Current [Member] | Current Assets [Member] | Rural [Member]
Statement Line Items [Line Items]
Current	74,136
Current [Member] | Current Assets [Member] | Public administration [Member]
Statement Line Items [Line Items]
Current	69,333
Current [Member] | Current Assets [Member] | Public lighting [Member]
Statement Line Items [Line Items]
Current	58,475
Current [Member] | Current Assets [Member] | Public utilities [Member]
Statement Line Items [Line Items]
Current	87,159
Current [Member] | NonCurrent Assets [Member]
Statement Line Items [Line Items]
Noncurrent	265,221
Current [Member] | NonCurrent Assets [Member] | Financing of consumers' debts [Member]
Statement Line Items [Line Items]
Noncurrent	217,944
Current [Member] | NonCurrent Assets [Member] | CCEE transactions [Member]
Statement Line Items [Line Items]
Noncurrent	41,301
Current [Member] | NonCurrent Assets [Member] | Free Energy [Member]
Statement Line Items [Line Items]
Noncurrent	5,976
Past due until 90 days [Member] | Current Assets [Member]
Statement Line Items [Line Items]
Current	921,397
Past due until 90 days [Member] | Current Assets [Member] | Billed [Member]
Statement Line Items [Line Items]
Current	670,303
Past due until 90 days [Member] | Current Assets [Member] | Unbilled [Member]
Statement Line Items [Line Items]
Current	0
Past due until 90 days [Member] | Current Assets [Member] | Financing of consumers' debts [Member]
Statement Line Items [Line Items]
Current	20,784
Past due until 90 days [Member] | Current Assets [Member] | CCEE transactions [Member]
Statement Line Items [Line Items]
Current	229,887
Past due until 90 days [Member] | Current Assets [Member] | Concessionaires and licensees [Member]
Statement Line Items [Line Items]
Current	423
Past due until 90 days [Member] | Current Assets [Member] | Others [Member]
Statement Line Items [Line Items]
Current	0
Past due until 90 days [Member] | Current Assets [Member] | Residential [Member]
Statement Line Items [Line Items]
Current	457,273
Past due until 90 days [Member] | Current Assets [Member] | Industrial [Member]
Statement Line Items [Line Items]
Current	77,148
Past due until 90 days [Member] | Current Assets [Member] | Commercial [Member]
Statement Line Items [Line Items]
Current	86,290
Past due until 90 days [Member] | Current Assets [Member] | Rural [Member]
Statement Line Items [Line Items]
Current	18,409
Past due until 90 days [Member] | Current Assets [Member] | Public administration [Member]
Statement Line Items [Line Items]
Current	15,638
Past due until 90 days [Member] | Current Assets [Member] | Public lighting [Member]
Statement Line Items [Line Items]
Current	6,573
Past due until 90 days [Member] | Current Assets [Member] | Public utilities [Member]
Statement Line Items [Line Items]
Current	8,972
Past due until 90 days [Member] | NonCurrent Assets [Member]
Statement Line Items [Line Items]
Noncurrent	0
Past due until 90 days [Member] | NonCurrent Assets [Member] | Financing of consumers' debts [Member]
Statement Line Items [Line Items]
Noncurrent	0
Past due until 90 days [Member] | NonCurrent Assets [Member] | CCEE transactions [Member]
Statement Line Items [Line Items]
Noncurrent	0
Past due until 90 days [Member] | NonCurrent Assets [Member] | Free Energy [Member]
Statement Line Items [Line Items]
Noncurrent	0
Past due until > 90 days [Member] | Current Assets [Member]
Statement Line Items [Line Items]
Current	245,752
Past due until > 90 days [Member] | Current Assets [Member] | Billed [Member]
Statement Line Items [Line Items]
Current	196,865
Past due until > 90 days [Member] | Current Assets [Member] | Unbilled [Member]
Statement Line Items [Line Items]
Current	0
Past due until > 90 days [Member] | Current Assets [Member] | Financing of consumers' debts [Member]
Statement Line Items [Line Items]
Current	39,885
Past due until > 90 days [Member] | Current Assets [Member] | CCEE transactions [Member]
Statement Line Items [Line Items]
Current	1,052
Past due until > 90 days [Member] | Current Assets [Member] | Concessionaires and licensees [Member]
Statement Line Items [Line Items]
Current	7,950
Past due until > 90 days [Member] | Current Assets [Member] | Others [Member]
Statement Line Items [Line Items]
Current	0
Past due until > 90 days [Member] | Current Assets [Member] | Residential [Member]
Statement Line Items [Line Items]
Current	53,805
Past due until > 90 days [Member] | Current Assets [Member] | Industrial [Member]
Statement Line Items [Line Items]
Current	84,232
Past due until > 90 days [Member] | Current Assets [Member] | Commercial [Member]
Statement Line Items [Line Items]
Current	41,574
Past due until > 90 days [Member] | Current Assets [Member] | Rural [Member]
Statement Line Items [Line Items]
Current	6,117
Past due until > 90 days [Member] | Current Assets [Member] | Public administration [Member]
Statement Line Items [Line Items]
Current	3,939
Past due until > 90 days [Member] | Current Assets [Member] | Public lighting [Member]
Statement Line Items [Line Items]
Current	2,485
Past due until > 90 days [Member] | Current Assets [Member] | Public utilities [Member]
Statement Line Items [Line Items]
Current	4,713
Past due until > 90 days [Member] | NonCurrent Assets [Member]
Statement Line Items [Line Items]
Noncurrent	0
Past due until > 90 days [Member] | NonCurrent Assets [Member] | Financing of consumers' debts [Member]
Statement Line Items [Line Items]
Noncurrent	0
Past due until > 90 days [Member] | NonCurrent Assets [Member] | CCEE transactions [Member]
Statement Line Items [Line Items]
Noncurrent	0
Past due until > 90 days [Member] | NonCurrent Assets [Member] | Free Energy [Member]
Statement Line Items [Line Items]
Noncurrent	R$ 0

XML

(6) CONSUMERS, CONCESSIONAIRES AND LICENSEES (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consumers Concessionaires And Licensees Details Narrative
Consumers, concessionaires and licensees, balance at beginning	R$ (261,525)	R$ (159,194)	R$ (123,171)
Consumers, concessionaires and licensees, business combination		(70,636)
Consumers, concessionaires and licensees, allowance - reversal (recognition)	(263,668)	(258,377)	(170,131)
Consumers, concessionaires and licensees, recovery of revenue	110,008	82,393	44,338
Consumers, concessionaires and licensees, write-off of accrued receivables	148,309	144,289	89,770
Consumers, concessionaires and licensees, balance at end	(266,876)	(261,525)	(159,194)
Consumers, concessionaires and licensees, balance at end, current	(238,193)
Consumers, concessionaires and licensees, balance at end, noncurrent		(28,683)
Other receivables, balance at beginning	(27,992)	(14,441)	(15,285)
Other receivables, business combination		(16,187)
Other receivables, allowance - reversal (recognition)	(1,439)	(969)	(1,152)
Other receivables, recovery of revenue	0	605	67
Other receivables, write-off of accrued receivables	52	3,000	1,930
Other receivables, balance at end	(29,379)	(27,992)	(14,441)
Other receivables, balance at end, current	(29,379)
Other receivables, balance at end, noncurent		0
Balance at beginning	(289,517)	(173,634)	(138,456)
Business combination		(86,823)
Allowance - reversal (recognition)	(265,107)	(259,347)	(171,283)
Recovery of revenue	110,008	82,998	44,405
Write-off of accrued receivables	148,361	147,289	91,700
Balance at end	(296,255)	(289,517)	R$ (173,634)
Balance at end, current	R$ (267,572)
Balance at end, noncurrent		R$ (28,683)

XML

(7) TAXES RECOVERABLE (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current [Member]
Statement Line Items [Line Items]
Total, current	R$ 395,046	R$ 403,848
Current [Member] | Prepayments of social contribution - CSLL [Member]
Statement Line Items [Line Items]
Total, current	7,257	14,141
Current [Member] | Prepayments of income tax - IRPJ [Member]
Statement Line Items [Line Items]
Total, current	21,887	35,534
Current [Member] | Income tax and social contribution to be offset [Member]
Statement Line Items [Line Items]
Total, current	59,658	94,268
Current [Member] | Income tax and social contribution recoverable
Statement Line Items [Line Items]
Total, current	88,802	143,943
Current [Member] | Withholding income tax - IRRF on interest on capital [Member]
Statement Line Items [Line Items]
Total, current	43,841	3,642
Current [Member] | Withholding income tax - IRRF [Member]
Statement Line Items [Line Items]
Total, current	103,277	115,189
Current [Member] | State VAT - ICMS to be offset [Member]
Statement Line Items [Line Items]
Total, current	104,843	82,090
Current [Member] | Social Integration Program - PIS [Member]
Statement Line Items [Line Items]
Total, current	8,447	9,062
Current [Member] | Contribution for Social Security Funding - COFINS [Member]
Statement Line Items [Line Items]
Total, current	37,699	39,984
Current [Member] | National Social Security Institute - INSS [Member]
Statement Line Items [Line Items]
Total, current	7,597	6,374
Current [Member] | Others Current [Member]
Statement Line Items [Line Items]
Total, current	541	3,564
Current [Member] | Other Taxes Recoverable [Member]
Statement Line Items [Line Items]
Total, current	306,244	259,905
Noncurrent [Member]
Statement Line Items [Line Items]
Total, noncurrent	233,444	198,286
Noncurrent [Member] | Income tax and social contribution recoverable
Statement Line Items [Line Items]
Total, noncurrent	61,464	65,535
Noncurrent [Member] | State VAT - ICMS to be offset [Member]
Statement Line Items [Line Items]
Total, noncurrent	159,624	122,415
Noncurrent [Member] | Social Integration Program - PIS [Member]
Statement Line Items [Line Items]
Total, noncurrent	1,024	800
Noncurrent [Member] | Contribution for Social Security Funding - COFINS [Member]
Statement Line Items [Line Items]
Total, noncurrent	4,719	3,687
Noncurrent [Member] | Other Taxes Recoverable [Member]
Statement Line Items [Line Items]
Total, noncurrent	171,980	132,751
Noncurrent [Member] | Social contribution to be offset - CSLL [Member]
Statement Line Items [Line Items]
Total, noncurrent	58,856	55,498
Noncurrent [Member] | Income tax to be offset - IRPJ [Member]
Statement Line Items [Line Items]
Total, noncurrent	2,608	10,037
Noncurrent [Member] | Others Noncurrent [Member]
Statement Line Items [Line Items]
Total, noncurrent	R$ 6,613	R$ 5,849

XML

(8) SECTOR FINANCIAL ASSETS AND LIABILITIES (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Deferred	R$ 731,447	R$ (945,530)	R$ 1,398,646
Approved	(214,104)	30,612	555,318
Total	517,341	(914,918)	1,953,964
Operating revenue Constitution	1,115,051	(840,241)
Operating revenue Realization	785,786	(1,254,453)
Finance income/cost Monetary adjustment	(82,333)
Finance income/cost Monetary adjustment		7,668
Receipt Tariff flag	(386,242)	(687,673)
Business Combination		(94,181)
Current assets	210,834	0	1,464,019
Noncurrent assets	355,003	0	489,945
Current liabilities	(40,111)	(597,515)	0
Noncurrent liabilities	(8,385)	(317,406)	0
Deferred tariff costs and gains variations ("Parcela A") [Member]
Statement Line Items [Line Items]
Deferred	924,943	(762,573)
Approved	(235,916)	190,369
Total	689,026	(572,203)
Operating revenue Constitution	1,187,928	(644,484)
Operating revenue Realization	536,269	(1,260,579)
Finance income/cost Monetary adjustment	(76,726)	28,166
Receipt Tariff flag	(386,242)	(687,673)
Business Combination		(18,213)
Energy development account - CDE [Member]
Statement Line Items [Line Items]
Deferred	(235,901)	(342,161)	407,295
Approved	(263,520)	(70,301)	109,937
Total	(499,422)	(412,462)	517,232
Operating revenue Constitution	(405,409)	(612,336)
Operating revenue Realization	356,715	(329,898)
Finance income/cost Monetary adjustment	(38,267)	(4,020)
Receipt Tariff flag	0	0
Business Combination		16,561
Electric energy cost [Member]
Statement Line Items [Line Items]
Deferred	1,625,759	(506,490)	(466,337)
Approved	(18,280)	(239,777)	472,428
Total	1,607,479	(746,267)	6,091
Operating revenue Constitution	2,018,754	81,164
Operating revenue Realization	751,840	(179,617)
Finance income/cost Monetary adjustment	(31,144)	(101,982)
Receipt Tariff flag	(385,704)	(417,883)
Business Combination		(134,041)
System Service Charge (ESS) and Reserve Energy Charge (EER) [Member]
Statement Line Items [Line Items]
Deferred	(974,091)	(406,568)	(25,128)
Approved	(167,048)	(124,411)	(249,081)
Total	(1,141,139)	(530,979)	(274,209)
Operating revenue Constitution	(1,003,482)	(225,794)
Operating revenue Realization	450,638	385,941
Finance income/cost Monetary adjustment	(57,165)	(56,038)
Receipt Tariff flag	(151)	(269,352)
Business Combination		(91,527)
Proinfa [Member]
Statement Line Items [Line Items]
Deferred	(610)	3,492	(814)
Approved	(17,961)	31,414	(5,334)
Total	(18,572)	34,906	(6,148)
Operating revenue Constitution	(28,048)	51,060
Operating revenue Realization	(18,829)	(19,335)
Finance income/cost Monetary adjustment	(6,600)	7,219
Receipt Tariff flag	0	0
Business Combination		2,111
Basic network charges [Member]
Statement Line Items [Line Items]
Deferred	(20,163)	27,527	28,185
Approved	23,387	9,660	68,289
Total	3,224	37,187	96,474
Operating revenue Constitution	1,448	19,517
Operating revenue Realization	(35,035)	(84,894)
Finance income/cost Monetary adjustment	(376)	(1,449)
Receipt Tariff flag	0	0
Business Combination		7,539
Pass through from Itaipu [Member]
Statement Line Items [Line Items]
Deferred	959,518	147,012	1,281,279
Approved	125,860	442,911	39,416
Total	1,085,378	589,923	1,320,695
Operating revenue Constitution	1,022,892	(116,276)
Operating revenue Realization	(570,453)	(921,201)
Finance income/cost Monetary adjustment	43,016	197,581
Receipt Tariff flag	0	0
Business Combination		109,124
Transmission from Itaipu [Member]
Statement Line Items [Line Items]
Deferred	7,802	7,646	11,372
Approved	7,806	7,281	4,097
Total	15,608	14,927	15,469
Operating revenue Constitution	13,992	8,102
Operating revenue Realization	(13,705)	(13,754)
Finance income/cost Monetary adjustment	394	2,163
Receipt Tariff flag	0	0
Business Combination		2,948
Neutrality of industry charges [Member]
Statement Line Items [Line Items]
Deferred	32,566	142,091	187,765
Approved	112,084	164,375	2,508
Total	144,651	306,466	190,273
Operating revenue Constitution	89,103	198,274
Operating revenue Realization	(258,685)	(171,420)
Finance income/cost Monetary adjustment	7,767	15,730
Receipt Tariff flag	0	0
Business Combination		73,609
Overcontracting [Member]
Statement Line Items [Line Items]
Deferred	(469,937)	164,878	67,127
Approved	(38,244)	(30,782)	77,578
Total	(508,181)	134,096	144,705
Operating revenue Constitution	(521,321)	(48,195)
Operating revenue Realization	(126,217)	73,600
Finance income/cost Monetary adjustment	5,648	(31,037)
Receipt Tariff flag	(387)	(439)
Business Combination		(4,537)
Other financial components [Member]
Statement Line Items [Line Items]
Deferred	(193,496)	(182,958)	(92,098)
Approved	21,812	(159,759)	35,480
Total	(171,685)	(342,717)	(56,618)
Operating revenue Constitution	(72,877)	(195,758)
Operating revenue Realization	249,516	6,126
Finance income/cost Monetary adjustment	(5,607)	(20,498)
Receipt Tariff flag	0	0
Business Combination		(75,968)
Related to judicial injuctions [Member]
Statement Line Items [Line Items]
Deferred	0	(76,615)	0
Approved	(27,968)	(132,410)	0
Total	(27,968)	(209,025)	0
Operating revenue Constitution	(10,038)	(223,356)
Operating revenue Realization	190,291	31,419
Finance income/cost Monetary adjustment	805	(17,088)
Receipt Tariff flag	0	0
Business Combination		0
Others financial components [Member]
Statement Line Items [Line Items]
Deferred	(193,496)	(106,343)	(92,098)
Approved	49,780	(27,349)	35,480
Total	(143,717)	(133,692)	R$ (56,618)
Operating revenue Constitution	(62,839)	27,598
Operating revenue Realization	59,226	(25,294)
Finance income/cost Monetary adjustment	(6,412)	(3,410)
Receipt Tariff flag	R$ 0	0
Business Combination		R$ (75,968)

XML

(9) DEFERRED TAX ASSETS AND LIABILITIES (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Total tax credit	R$ 943,199	R$ 922,858
Total tax debit	(1,249,591)	(1,324,134)
Social contribution [Member]
Statement Line Items [Line Items]
Tax losses carryforwards	103,903	123,389
Tax benefit of merged goodwill	105,065	86,377
Temporarily nondeductible differences	(305,677)	(332,750)
Total	(96,708)	(122,984)
Income tax [Member]
Statement Line Items [Line Items]
Tax losses carryforwards	303,543	358,683
Tax benefit of merged goodwill	342,262	295,987
Temporarily nondeductible differences	(844,948)	(923,383)
Total	(199,141)	(268,713)
PIS and COFINS [Member]
Statement Line Items [Line Items]
Temporarily nondeductible differences	(10,543)	(9,580)
Total	R$ (306,392)	R$ (401,276)

XML

(9) DEFERRED TAX ASSETS AND LIABILITIES (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Social contribution [Member]
Statement Line Items [Line Items]
Total	R$ 105,065	R$ 86,377
Social contribution [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	45,872	50,497
Social contribution [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	11,215	12,251
Social contribution [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	21,513	23,629
Social contribution [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	26,466	0
Social contribution [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	0	0
Income tax [Member]
Statement Line Items [Line Items]
Total	342,262	295,987
Income tax [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	127,421	140,270
Income tax [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	38,491	42,044
Income tax [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	88,843	97,584
Income tax [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	73,515	0
Income tax [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	R$ 13,992	R$ 16,090

XML

(9) DEFERRED TAX ASSETS AND LIABILITIES (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Social contribution [Member]
Temporarily nondeductible differences
Provision for tax, civil and labor risks	R$ 53,687	R$ 45,065
Private pension fund	2,331	1,711
Allowance for doubtful accounts	27,354	26,543
Free energy supply	8,382	7,718
Research and development and energy efficiency programs	21,851	17,474
Personnel-related provisions	4,111	3,422
Depreciation rate difference	5,535	6,200
Derivatives	(48,848)	(54,368)
Recognition of concession - adjustment of intangible asset (IFRS/CPC)	(7,291)	(8,355)
Recognition of concession - adjustment of financial asset (IFRS/CPC)	(117,527)	(104,080)
Actuarial losses (IFRS/CPC)	25,716	25,390
Financial instruments (IFRS/CPC)	(5,291)	(10,022)
Accelerated depreciation	(104)	(73)
Others	(15,699)	4,491
Temporarily nondeductible differences
Property, plant and equipment - adjustment of deemed cost (IFRS/CPC)	(51,961)	(55,223)
Actuarial losses (IFRS/CPC)	36,607	49,698
Deferred taxes - asset:
Provision for tax, civil and labor risks	13,188	0
Fair value of property, plant and equipment (negative value added of assets)	21,294	22,771
Deferred taxes - liability:
Fair value of property, plant and equipment (value added of assets)	(25,811)	(27,472)
Value added derived from determination of deemed cost	(62,354)	(78,443)
Intangible asset - exploration right/authorization in indirect subsidiaries acquired	(184,703)	(183,443)
Other temporary differences	(6,145)	(21,754)
Total	(305,677)	(332,750)
Income tax [Member]
Temporarily nondeductible differences
Provision for tax, civil and labor risks	149,130	125,182
Private pension fund	6,476	4,753
Allowance for doubtful accounts	75,985	73,729
Free energy supply	23,284	21,440
Research and development and energy efficiency programs	60,697	48,538
Personnel-related provisions	11,420	9,506
Depreciation rate difference	15,374	17,223
Derivatives	(135,690)	(151,023)
Recognition of concession - adjustment of intangible asset (IFRS/CPC)	(20,253)	(23,208)
Recognition of concession - adjustment of financial asset (IFRS/CPC)	(324,387)	(287,990)
Actuarial losses (IFRS/CPC)	71,432	70,527
Financial instruments (IFRS/CPC)	(14,694)	(27,838)
Accelerated depreciation	(288)	(204)
Others	(41,527)	12,281
Temporarily nondeductible differences
Property, plant and equipment - adjustment of deemed cost (IFRS/CPC)	(144,336)	(153,398)
Actuarial losses (IFRS/CPC)	101,687	138,051
Deferred taxes - asset:
Provision for tax, civil and labor risks	36,635	0
Fair value of property, plant and equipment (negative value added of assets)	59,150	63,252
Deferred taxes - liability:
Fair value of property, plant and equipment (value added of assets)	(71,699)	(76,310)
Value added derived from determination of deemed cost	(173,207)	(217,897)
Intangible asset - exploration right/authorization in indirect subsidiaries acquired	(513,064)	(509,563)
Other temporary differences	(17,071)	(60,435)
Total	(844,948)	(923,383)
PIS and COFINS [Member]
Temporarily nondeductible differences
Provision for tax, civil and labor risks	0	0
Private pension fund	0	0
Allowance for doubtful accounts	0	0
Free energy supply	0	0
Research and development and energy efficiency programs	0	0
Personnel-related provisions	0	0
Depreciation rate difference	0	0
Derivatives	0	0
Recognition of concession - adjustment of intangible asset (IFRS/CPC)	0	0
Recognition of concession - adjustment of financial asset (IFRS/CPC)	(7,881)	(6,157)
Actuarial losses (IFRS/CPC)	0	0
Financial instruments (IFRS/CPC)	0	0
Accelerated depreciation	0	0
Others	(2,662)	(3,423)
Temporarily nondeductible differences
Property, plant and equipment - adjustment of deemed cost (IFRS/CPC)	0	0
Actuarial losses (IFRS/CPC)	0	0
Deferred taxes - asset:
Provision for tax, civil and labor risks	0	0
Fair value of property, plant and equipment (negative value added of assets)	0	0
Deferred taxes - liability:
Fair value of property, plant and equipment (value added of assets)	0	0
Value added derived from determination of deemed cost	0	0
Intangible asset - exploration right/authorization in indirect subsidiaries acquired	0	0
Other temporary differences	0	0
Total	R$ (10,543)	R$ (9,580)

XML

(9) DEFERRED TAX ASSETS AND LIABILITIES (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Social contribution [Member]
Statement Line Items [Line Items]
Profit before taxes	R$ 1,846,670	R$ 1,380,547	R$ 1,454,454
Reconciliation to reflect effective rate:
Equity interest in associates and joint ventures	(312,390)	(311,414)	(216,885)
Amortization of intangible asset acquired	48,649	48,649	84,484
Effect of presumed profit regime	(352,101)	(175,110)	(186,546)
Adjustment of revenue from excess demand and excess reactive power	134,778	119,272	117,374
Tax incentive - operating profit	0	0	0
Other permanent additions (exclusions), net	74,015	6,420	42,310
Tax base	R$ 1,439,621	R$ 1,068,364	R$ 1,295,193
Statutory rate	9.00%	9.00%	9.00%
Tax credit (debit)	R$ (129,566)	R$ (96,153)	R$ (116,567)
Recognized (unrecognized) tax credit, net	(39,162)	(54,706)	(43,595)
Total	(168,728)	(150,859)	(160,162)
Current	(153,543)	(244,015)	(10,916)
Deferred	(15,185)	93,156	(149,246)
Income tax [Member]
Statement Line Items [Line Items]
Profit before taxes	1,846,670	1,380,547	1,454,454
Reconciliation to reflect effective rate:
Equity interest in associates and joint ventures	(312,390)	(311,414)	(216,885)
Amortization of intangible asset acquired	62,756	62,756	108,797
Effect of presumed profit regime	(430,296)	(234,827)	(244,541)
Adjustment of revenue from excess demand and excess reactive power	134,778	119,272	117,374
Tax incentive - operating profit	(71,340)	(112,232)	(85,760)
Other permanent additions (exclusions), net	82,631	(24,063)	59,450
Tax base	R$ 1,312,809	R$ 880,040	R$ 1,192,890
Statutory rate	25.00%	25.00%	25.00%
Tax credit (debit)	R$ (328,202)	R$ (220,010)	R$ (298,223)
Recognized (unrecognized) tax credit, net	(106,699)	(130,621)	(120,792)
Total	(434,901)	(350,631)	(419,015)
Current	(387,076)	(623,183)	(1,944)
Deferred	R$ (47,825)	R$ 272,552	R$ (417,071)

XML

(9) DEFERRED TAX ASSETS AND LIABILITIES (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Social contribution [Member]
Statement Line Items [Line Items]
Actuarial losses (gains)	R$ (166,857)	R$ 527,436	R$ (84,635)
Limits on the asset ceiling	21,399	(8,738)	7,984
Basis of calculation	R$ (145,458)	R$ 518,698	R$ (76,651)
Statutory rate	9.00%	9.00%	9.00%
Calculated taxes	R$ 13,092	R$ (46,683)	R$ 6,899
Limitation on recognition (reversal) of tax credits	0	13,720	(3,959)
Taxes recognized in other comprehensive income	13,092	(32,962)	2,940
Income tax [Member]
Statement Line Items [Line Items]
Actuarial losses (gains)	(166,857)	527,436	(84,635)
Limits on the asset ceiling	21,399	(8,738)	7,984
Basis of calculation	R$ (145,458)	R$ 518,698	R$ (76,651)
Statutory rate	25.00%	25.00%	25.00%
Calculated taxes	R$ 36,365	R$ (129,675)	R$ 19,163
Limitation on recognition (reversal) of tax credits	0	38,112	(10,998)
Taxes recognized in other comprehensive income	R$ 36,365	R$ (91,562)	R$ 8,165

XML

(9) DEFERRED TAX ASSETS AND LIABILITIES (Details Narrative) R$ in Thousands	Dec. 31, 2017 BRL (R$)
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Tax credits on tax loss carryforwards	R$ 952,402
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Tax credits on tax loss carryforwards	248,705
Sul Geradora Participacoes S.A. ("Sul Geradora") [Member]
Statement Line Items [Line Items]
Tax credits on tax loss carryforwards	72,645
CPFL Telecom S.A ("CPFL Telecom") [Member]
Statement Line Items [Line Items]
Tax credits on tax loss carryforwards	33,321
CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
Tax credits on tax loss carryforwards	R$ 2,486

XML

(10) CONCESSION FINANCIAL ASSET (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Balance at the beginning of the period			R$ 3,374,616
Noncurrent	R$ 5,363,144	R$ 3,597,474	2,834,522
Additions	1,018,515	706,036	367,531
Adjustment of expected cash flow	212,294	203,452	414,800
Adjustment - financial asset measured at amortized cost	27,807	16,088	11,400
Disposals	(35,039)	(25,392)	(20,788)
Transfers to intangible assets - extended concessions			(537,198)
Cash inputs - RAP	(15,677)	(9,727)	(3,257)
Business combination	(12,338)	876,281
Balance at the end of the period	6,569,404	5,373,844	3,607,104
Current	23,736	10,700	9,630
Noncurrent	6,545,668	5,363,144	3,597,474
Distribution [Member]
Statement Line Items [Line Items]
Balance at the beginning of the period	5,193,511	3,483,713	3,296,837
Current			540,094
Noncurrent	5,193,511	3,483,713	2,756,744
Additions	972,254	655,456	330,062
Adjustment of expected cash flow	212,294	203,452	414,800
Adjustment - financial asset measured at amortized cost	0	0	0
Disposals	(35,039)	(25,392)	(20,788)
Transfers to intangible assets - extended concessions			(537,198)
Cash inputs - RAP	0	0	0
Business combination	(12,338)	876,281
Balance at the end of the period	6,330,681	5,193,511	3,483,713
Current	0	0	0
Noncurrent	6,330,681	5,193,511	3,483,713
Transmission [Member]
Statement Line Items [Line Items]
Balance at the beginning of the period	180,333	123,391	77,779
Current			0
Noncurrent	169,633	113,761	77,779
Additions	46,261	50,580	37,469
Adjustment of expected cash flow	0	0	0
Adjustment - financial asset measured at amortized cost	27,807	16,088	11,400
Disposals	0	0	0
Transfers to intangible assets - extended concessions			0
Cash inputs - RAP	(15,677)	(9,727)	(3,257)
Business combination	0	0
Balance at the end of the period	238,723	180,333	123,391
Current	23,736	10,700	9,630
Noncurrent	R$ 214,987	R$ 169,633	R$ 113,761

XML

(10) CONCESSION FINANCIAL ASSET (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Concession Financial Asset Details Narrative
Other Operating Income	R$ 27,807	R$ 16,088	R$ 11,400

XML

(11) OTHER ASSETS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current [Member]
Statement Line Items [Line Items]
Advances - Fundacao CESP	R$ 7,851	R$ 7,533
Advances to suppliers	31,981	15,787
Pledges, funds and restricted deposits	159,291	106,925
Orders in progress	167,197	203,344
Services rendered to third parties	8,530	9,385
Energy pre-purchase agreements	0	0
Collection agreements	661	1,273
Prepaid expenses	80,599	65,668
GSF Insurance Premium	19,629	12,722
Receivables - CDE	242,906	213,552
Advances to employees	19,658	15,940
Indemnities for claims	15,684	19,281
Others	175,889	153,764
(-) Allowance for doubtful accounts (note 6)	(29,379)	(27,992)
Total	900,498	797,181
Noncurrent [Member]
Statement Line Items [Line Items]
Advances - Fundacao CESP	6,797	0
Advances to suppliers	0	0
Pledges, funds and restricted deposits	621,489	533,719
Orders in progress	5,062	0
Services rendered to third parties	0	0
Energy pre-purchase agreements	26,260	27,302
Collection agreements	0	0
Prepaid expenses	20,042	20,942
GSF Insurance Premium	17,359	28,935
Receivables - CDE	0	0
Advances to employees	0	0
Indemnities for claims	45,290	50,541
Others	97,893	104,815
(-) Allowance for doubtful accounts (note 6)	0	0
Total	R$ 840,192	R$ 766,253

XML

(12) INVESTMENTS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Investments Details
Permanent equity interests - By equity method	R$ 990,910	R$ 1,482,533
Permanent equity interests - Fair value of assets, net	10,640	11,219
Total	R$ 1,001,550	R$ 1,493,753

XML

(12) INVESTMENTS (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Share of equity	R$ 1,001,550	R$ 1,493,753
Share of equity	990,910	1,482,533
Share of profit (loss)	312,390	311,414	R$ 216,885
At fair value [member]
Statement Line Items [Line Items]
Share of equity	10,640	11,219
Share of profit (loss)	(579)	(579)	(1,136)
BAESA - Energetica Barra Grande S.A. [Member]
Statement Line Items [Line Items]
Share of equity	187,654	175,914
Share of profit (loss)	11,849	9,853	2,508
Campos Novos Energia S.A. ("ENERCAN") [Member]
Statement Line Items [Line Items]
Share of equity	176,998	562,701
Share of profit (loss)	85,808	117,112	74,677
Chapecoense Geracao S.A. ("Chapecoense") [Member]
Statement Line Items [Line Items]
Share of equity	385,870	537,170
Share of profit (loss)	120,651	117,451	77,487
Centrais Eletricas da Paraiba S.A. ("EPASA") [Member]
Statement Line Items [Line Items]
Share of equity	240,388	206,749
Share of profit (loss)	R$ 94,663	R$ 67,577	R$ 63,348

XML

(12) INVESTMENTS (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Dividend	R$ 54,026	R$ 70,402
Interest on own capital	2,118	2,926
Total	56,145	73,328
Investco S.A [Member]
Statement Line Items [Line Items]
Dividend	0	0
Interest on own capital	2,118	2,926
Total	2,118	2,926
BAESA - Energetica Barra Grande S.A. [Member]
Statement Line Items [Line Items]
Dividend	108	89
Interest on own capital	0	0
Total	108	89
Campos Novos Energia S.A. ("ENERCAN") [Member]
Statement Line Items [Line Items]
Dividend	21,184	40,983
Interest on own capital	0	0
Total	21,184	40,983
Chapecoense Geracao S.A. ("Chapecoense") [Member]
Statement Line Items [Line Items]
Dividend	32,734	29,329
Interest on own capital	0	0
Total	R$ 32,734	R$ 29,329

XML

(12) INVESTMENTS (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Campos Novos Energia S.A. ("ENERCAN") [Member]
Statement Line Items [Line Items]
Current assets	R$ 182,843	R$ 405,874
Cash and cash equivalents	48,695	288,956
Noncurrent assets	1,101,291	1,174,869
Current liabilities	291,010	196,760
Borrowings	140,090	87,560
Other financial liabilities	4,085	7,848
Noncurrent liabilities	629,850	229,085
Borrowings and debentures	510,874	153,020
Other financial liabilities	25,115	26,254
Equity	363,273	1,154,897
Net operating revenue	580,430	564,966	R$ 523,055
Operational costs and expenses	(273,339)	(137,159)	(196,480)
Depreciation and amortization	(52,773)	(53,888)	(53,733)
Interest income	32,849	31,602	15,742
Interest expense	(31,135)	(36,275)	(56,049)
Income tax expense	(88,229)	(121,223)	(76,795)
Profit for the year	R$ 176,113	R$ 240,363	R$ 153,269
Equity Interests and voting capital	48.72%	48.72%	48.72%
BAESA - Energetica Barra Grande S.A. [Member]
Statement Line Items [Line Items]
Current assets	R$ 124,361	R$ 54,703
Cash and cash equivalents	17,873	18,946
Noncurrent assets	1,030,904	1,117,120
Current liabilities	121,369	116,192
Borrowings	63,154	87,032
Other financial liabilities	17,113	24,119
Noncurrent liabilities	283,456	352,142
Borrowings and debentures	0	63,196
Other financial liabilities	265,250	276,600
Equity	750,440	703,489
Net operating revenue	412,329	239,730	R$ 427,561
Operational costs and expenses	(265,955)	(76,985)	(260,004)
Depreciation and amortization	(50,621)	(51,429)	(55,342)
Interest income	4,906	9,115	8,426
Interest expense	(27,986)	(23,961)	(22,555)
Income tax expense	(25,442)	(20,401)	(5,165)
Profit for the year	R$ 47,385	R$ 39,405	R$ 10,028
Equity Interests and voting capital	25.01%	25.01%	25.01%
Chapecoense Geracao S.A. ("Chapecoense") [Member]
Statement Line Items [Line Items]
Current assets	R$ 329,721	R$ 577,296
Cash and cash equivalents	116,425	280,083
Noncurrent assets	2,745,989	2,892,371
Current liabilities	426,695	391,402
Borrowings	138,788	137,753
Other financial liabilities	67,897	78,372
Noncurrent liabilities	1,892,407	2,024,989
Borrowings and debentures	1,172,181	1,292,239
Other financial liabilities	716,986	730,494
Equity	756,608	1,053,275
Net operating revenue	829,525	789,732	R$ 729,511
Operational costs and expenses	(186,638)	(140,212)	(149,219)
Depreciation and amortization	(126,811)	(126,770)	(130,652)
Interest income	24,639	35,113	28,235
Interest expense	(183,237)	(125,192)	(132,625)
Income tax expense	(123,307)	(106,683)	(76,880)
Profit for the year	R$ 236,570	R$ 212,294	R$ 151,935
Equity Interests and voting capital	51.00%	51.00%	51.00%
Centrais Eletricas da Paraiba S.A. ("EPASA") [Member]
Statement Line Items [Line Items]
Current assets	R$ 319,222	R$ 257,082
Cash and cash equivalents	74,741	85,709
Noncurrent assets	531,527	562,462
Current liabilities	157,343	172,401
Borrowings	34,299	35,555
Other financial liabilities	993	62,762
Noncurrent liabilities	242,765	259,559
Borrowings and debentures	186,373	218,891
Other financial liabilities	0	28,686
Equity	450,641	387,584
Net operating revenue	789,402	548,145	R$ 949,246
Operational costs and expenses	(518,352)	(328,093)	(729,994)
Depreciation and amortization	(35,640)	(35,075)	(32,413)
Interest income	6,102	10,329	11,275
Interest expense	(26,197)	(23,128)	(29,778)
Income tax expense	(39,892)	(28,011)	(32,869)
Profit for the year	R$ 177,458	R$ 126,665	R$ 118,734
Equity Interests and voting capital	53.34%	53.34%	53.34%

XML

(12) INVESTMENTS (Details Narrative)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Centrais Eletricas da Paraiba S.A. ("EPASA") [Member]
Statement Line Items [Line Items]
Equity Interests and voting capital	53.34%	53.34%	53.34%
Chapecoense Geracao S.A. ("Chapecoense") [Member]
Statement Line Items [Line Items]
Equity Interests and voting capital	51.00%	51.00%	51.00%

XML

(13) PROPERTY, PLANT AND EQUIPMENT (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Beginning Balance	R$ 9,712,998	R$ 9,173,217	R$ 9,149,486
Additions	756,887	1,085,019	584,216
Disposals	(43,845)	(35,850)	(28,477)
Transfers	0	0	0
Reclassification - cost		8,536	0
Transfers from/to other assets - cost	(41,224)	(16,164)	471
Depreciation	(597,795)	(525,420)	(503,881)
Write-off of depreciation	11,540	5,484	4,480
Reclassification - depreciation		(8,536)	0
Transfers from/to other assets - depreciation	8,624	1,572	35
Impairment losses	(15,261)	(5,221)	(33,112)
Business combinations	(4,800)	30,364
End Balance	9,787,125	9,712,998	9,173,217
Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning Balance	13,364,592	12,308,285	11,786,852
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
End Balance	14,015,662	13,364,592	12,308,285
Accumulated Depreciation [Member]
Statement Line Items [Line Items]
Beginning Balance	(3,651,594)	(3,135,068)	(2,637,366)
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
End Balance	(4,228,537)	(3,651,594)	(3,135,068)
Land [Member]
Statement Line Items [Line Items]
Beginning Balance	176,145	176,807	182,316
Additions	0	0	0
Disposals	(22)	0	(1,354)
Transfers	2,950	8,325	2,338
Reclassification - cost		(137)	(212)
Transfers from/to other assets - cost	(1,893)	0	(24)
Depreciation	(8,004)	(7,632)	(6,257)
Write-off of depreciation	2	(7)	0
Reclassification - depreciation		(1,211)	0
Transfers from/to other assets - depreciation	(683)	0	0
Impairment losses	0	0	0
Business combinations	0	0
End Balance	168,494	176,145	176,807
Land [Member] | Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning Balance	206,330	198,141	197,393
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	207,365	206,330	198,141
Land [Member] | Accumulated Depreciation [Member]
Statement Line Items [Line Items]
Beginning Balance	(30,185)	(21,334)	(15,077)
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	(38,870)	(30,185)	(21,334)
Reservoirs, dams and water mains [Member]
Statement Line Items [Line Items]
Beginning Balance	1,394,162	1,376,246	1,185,614
Additions	0	171	0
Disposals	(132)	0	(414)
Transfers	400	95,799	140
Reclassification - cost		(1,434)	328,101
Transfers from/to other assets - cost	6,393	3	2
Depreciation	(79,276)	(75,659)	(68,562)
Write-off of depreciation	124	1	139
Reclassification - depreciation		(967)	(68,775)
Transfers from/to other assets - depreciation	(2,413)	3	0
Impairment losses	0	0	0
Business combinations	0	0
End Balance	1,319,257	1,394,162	1,376,246
Reservoirs, dams and water mains [Member] | Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning Balance	2,060,191	1,965,641	1,637,812
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	2,066,850	2,060,191	1,965,641
Reservoirs, dams and water mains [Member] | Accumulated Depreciation [Member]
Statement Line Items [Line Items]
Beginning Balance	(666,028)	(589,395)	(452,199)
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	(747,593)	(666,028)	(589,395)
Buildings, construction and improvements [Member]
Statement Line Items [Line Items]
Beginning Balance	1,153,220	1,075,982	1,517,475
Additions	0	0	168
Disposals	(140)	(421)	(4,093)
Transfers	154,737	177,902	61,615
Reclassification - cost		(40,852)	(499,943)
Transfers from/to other assets - cost	(154,880)	0	(6,548)
Depreciation	(59,736)	(54,035)	(50,716)
Write-off of depreciation	120	62	204
Reclassification - depreciation		(5,374)	68,711
Transfers from/to other assets - depreciation	1,930	(46)	0
Impairment losses	(474)	0	(10,891)
Business combinations	0	0
End Balance	1,094,777	1,153,220	1,075,982
Buildings, construction and improvements [Member] | Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning Balance	1,652,934	1,516,228	1,976,212
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	1,652,178	1,652,934	1,516,228
Buildings, construction and improvements [Member] | Accumulated Depreciation [Member]
Statement Line Items [Line Items]
Beginning Balance	(499,714)	(440,246)	(458,737)
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	(557,400)	(499,714)	(440,246)
Machinery and equipment [Member]
Statement Line Items [Line Items]
Beginning Balance	6,655,391	5,824,089	5,832,005
Additions	772	236	512
Disposals	(32,336)	(6,705)	(21,773)
Transfers	574,944	1,160,915	217,462
Reclassification - cost		52,205	172,169
Transfers from/to other assets - cost	98,579	(5,025)	6,598
Depreciation	(431,393)	(377,529)	(370,076)
Write-off of depreciation	9,529	4,694	3,572
Reclassification - depreciation		(1,002)	151
Transfers from/to other assets - depreciation	9,690	1,374	35
Impairment losses	(14,787)	0	(16,565)
Business combinations	0	2,140
End Balance	6,870,389	6,655,391	5,824,089
Machinery and equipment [Member] | Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning Balance	9,066,408	7,878,838	7,521,804
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	9,693,512	9,066,408	7,878,838
Machinery and equipment [Member] | Accumulated Depreciation [Member]
Statement Line Items [Line Items]
Beginning Balance	(2,411,017)	(2,054,749)	(1,689,799)
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	(2,823,123)	(2,411,017)	(2,054,749)
Vehicles [Member]
Statement Line Items [Line Items]
Beginning Balance	76,217	36,230	32,328
Additions	2,978	0	0
Disposals	(2,248)	(1,249)	(558)
Transfers	20,434	22,467	10,436
Reclassification - cost		12	22
Transfers from/to other assets - cost	(126)	(167)	(1)
Depreciation	(18,055)	(8,888)	(6,343)
Write-off of depreciation	1,379	480	379
Reclassification - depreciation		7	0
Transfers from/to other assets - depreciation	(8)	150	0
Impairment losses	0	0	(32)
Business combinations	(4,800)	27,175
End Balance	75,771	76,217	36,230
Vehicles [Member] | Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning Balance	106,920	52,947	43,081
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	122,540	106,920	52,947
Vehicles [Member] | Accumulated Depreciation [Member]
Statement Line Items [Line Items]
Beginning Balance	(30,704)	(16,717)	(10,753)
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	(46,769)	(30,704)	(16,717)
Furniture and fittings [Member]
Statement Line Items [Line Items]
Beginning Balance	7,562	9,696	11,660
Additions	0	0	0
Disposals	(635)	(779)	(284)
Transfers	1,484	456	578
Reclassification - cost		(39)	(137)
Transfers from/to other assets - cost	(330)	(452)	(186)
Depreciation	(1,332)	(1,676)	(1,926)
Write-off of depreciation	387	254	186
Reclassification - depreciation		11	(88)
Transfers from/to other assets - depreciation	108	91	0
Impairment losses	0	0	(106)
Business combinations	0	0
End Balance	7,245	7,562	9,696
Furniture and fittings [Member] | Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning Balance	21,507	22,323	22,462
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
Business combinations
End Balance	22,026	21,507	22,323
Furniture and fittings [Member] | Accumulated Depreciation [Member]
Statement Line Items [Line Items]
Beginning Balance	(13,945)	(12,627)	(10,802)
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
End Balance	(14,782)	(13,945)	(12,627)
In progress [Member]
Statement Line Items [Line Items]
Beginning Balance	250,302	674,166	388,088
Additions	753,137	1,084,612	583,538
Disposals	(8,332)	(26,696)	0
Transfers	(754,948)	(1,465,864)	(292,569)
Reclassification - cost		(1,219)	0
Transfers from/to other assets - cost	11,033	(10,523)	630
Depreciation	0	0	0
Write-off of depreciation	0	0	0
Reclassification - depreciation		0	0
Transfers from/to other assets - depreciation	0	0	0
Impairment losses	0	(5,221)	(5,519)
Business combinations	0	1,049
End Balance	251,192	250,302	674,166
In progress [Member] | Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning Balance	250,302	674,166	388,088
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
End Balance	251,192	250,302	674,166
In progress [Member] | Accumulated Depreciation [Member]
Statement Line Items [Line Items]
Beginning Balance	0	0	0
Additions
Disposals
Transfers
Reclassification - cost
Transfers from/to other assets - cost
Depreciation
Write-off of depreciation
Reclassification - depreciation
Transfers from/to other assets - depreciation
Impairment losses
End Balance	R$ 0	R$ 0	R$ 0

XML

(14) INTANGIBLE ASSETS (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Beginning balance	R$ 10,775,613	R$ 9,210,338	R$ 8,930,171
Additions	1,907,778	1,224,431	889,149
Amortization	(936,318)	(767,858)	(777,462)
Transfer - intangible assets	0	0	0
Transfer - financial asset	(972,254)	(655,456)	(330,062)
Transfers from concession financial asset - extended concessions			537,198
Disposal and transfer - other assets	(57,674)	(63,040)	(32,813)
Corporate restructuring - note 14.4.1	(99,981)
Business combination	(22,165)	1,870,268
Impairment losses	(5,176)	(43,070)	(5,844)
Ending balance	10,589,824	10,775,613	9,210,338
Goodwill [Member]
Statement Line Items [Line Items]
Beginning balance	6,115	6,115	6,115
Additions	0	0	0
Amortization	0	0	0
Transfer - intangible assets	0	0	0
Transfer - financial asset	0	0	0
Transfers from concession financial asset - extended concessions			0
Disposal and transfer - other assets	0	0	0
Corporate restructuring - note 14.4.1	0
Business combination	0	0
Impairment losses	0	0	0
Ending balance	6,115	6,115	6,115
Concession right Acquired in business combinations [Member]
Statement Line Items [Line Items]
Beginning balance	4,466,516	4,355,546	4,658,210
Additions	0	0	0
Amortization	(286,215)	(255,110)	(302,665)
Transfer - intangible assets	0	0	0
Transfer - financial asset	0	0	0
Transfers from concession financial asset - extended concessions			0
Disposal and transfer - other assets	(16,244)	(7,283)	0
Corporate restructuring - note 14.4.1	(26,766)
Business combination	(15,057)	413,796
Impairment losses	(5,129)	(40,433)	0
Ending balance	4,117,105	4,466,516	4,355,546
Concession right Distribution infrastructure - operational [Member]
Statement Line Items [Line Items]
Beginning balance	5,550,502	4,249,182	3,734,606
Additions	0	0	0
Amortization	(639,292)	(498,891)	(460,774)
Transfer - intangible assets	814,643	610,032	512,912
Transfer - financial asset	131	9,452	387
Transfers from concession financial asset - extended concessions			488,635
Disposal and transfer - other assets	(91,214)	(48,346)	(26,584)
Corporate restructuring - note 14.4.1	(73,215)
Business combination	(7,108)	1,229,074
Impairment losses	0	0	0
Ending balance	5,554,447	5,550,502	4,249,182
Concession right Distribution infrastructure - in progress [Member]
Statement Line Items [Line Items]
Beginning balance	666,008	499,627	414,574
Additions	1,898,434	1,213,924	879,851
Amortization	0	0	0
Transfer - intangible assets	(814,643)	(610,032)	(512,912)
Transfer - financial asset	(972,385)	(664,908)	(330,449)
Transfers from concession financial asset - extended concessions			48,563
Disposal and transfer - other assets	48,061	0	0
Corporate restructuring - note 14.4.1	0
Business combination	0	227,398
Impairment losses	0	0	0
Ending balance	825,476	666,008	499,627
Public utilities
Statement Line Items [Line Items]
Beginning balance	27,324	28,743	30,162
Additions	0	0	0
Amortization	(1,419)	(1,419)	(1,419)
Transfer - intangible assets	0	0	0
Transfer - financial asset	0	0	0
Transfers from concession financial asset - extended concessions			0
Disposal and transfer - other assets	0	0	0
Corporate restructuring - note 14.4.1	0
Business combination	0	0
Impairment losses	0	0	0
Ending balance	25,904	27,324	28,743
Other intangible assets [Member]
Statement Line Items [Line Items]
Beginning balance	59,147	71,125	86,503
Additions	9,344	10,507	9,298
Amortization	(9,390)	(12,438)	(12,604)
Transfer - intangible assets	0	0	0
Transfer - financial asset	0	0	0
Transfers from concession financial asset - extended concessions			0
Disposal and transfer - other assets	1,723	(7,410)	(6,228)
Corporate restructuring - note 14.4.1	0
Business combination	0	0
Impairment losses	(47)	(2,637)	(5,844)
Ending balance	60,777	59,147	71,125
Gross carrying amount [Member]
Statement Line Items [Line Items]
Beginning balance	20,481,188	18,525,004	17,620,433
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	20,043,048	20,481,188	18,525,004
Gross carrying amount [Member] | Goodwill [Member]
Statement Line Items [Line Items]
Beginning balance	6,152	6,152	6,152
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	6,152	6,152	6,152
Gross carrying amount [Member] | Concession right Acquired in business combinations [Member]
Statement Line Items [Line Items]
Beginning balance	7,602,941	7,441,902	7,441,935
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	7,558,645	7,602,941	7,441,902
Gross carrying amount [Member] | Concession right Distribution infrastructure - operational [Member]
Statement Line Items [Line Items]
Beginning balance	11,987,109	10,348,857	9,526,355
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	11,442,528	11,987,109	10,348,857
Gross carrying amount [Member] | Concession right Distribution infrastructure - in progress [Member]
Statement Line Items [Line Items]
Beginning balance	666,008	499,627	414,574
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	825,476	666,008	499,627
Gross carrying amount [Member] | Public utilities
Statement Line Items [Line Items]
Beginning balance	35,840	35,840	35,840
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	35,840	35,840	35,840
Gross carrying amount [Member] | Other intangible assets [Member]
Statement Line Items [Line Items]
Beginning balance	183,138	192,626	195,577
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	174,407	183,138	192,626
Accumulated depreciation, amortisation and impairment [Member]
Statement Line Items [Line Items]
Beginning balance	(9,705,576)	(9,314,665)	(8,690,262)
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	(9,453,223)	(9,705,576)	(9,314,665)
Accumulated depreciation, amortisation and impairment [Member] | Goodwill [Member]
Statement Line Items [Line Items]
Beginning balance	(37)	(37)	(37)
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	(37)	(37)	(37)
Accumulated depreciation, amortisation and impairment [Member] | Concession right Acquired in business combinations [Member]
Statement Line Items [Line Items]
Beginning balance	(3,136,425)	(3,086,356)	(2,783,725)
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	(3,441,540)	(3,136,425)	(3,086,356)
Accumulated depreciation, amortisation and impairment [Member] | Concession right Distribution infrastructure - operational [Member]
Statement Line Items [Line Items]
Beginning balance	(6,436,607)	(6,099,675)	(5,791,748)
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	(5,888,080)	(6,436,607)	(6,099,675)
Accumulated depreciation, amortisation and impairment [Member] | Concession right Distribution infrastructure - in progress [Member]
Statement Line Items [Line Items]
Beginning balance	0	0	0
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	0	0	0
Accumulated depreciation, amortisation and impairment [Member] | Public utilities
Statement Line Items [Line Items]
Beginning balance	(8,516)	(7,097)	(5,678)
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	(9,936)	(8,516)	(7,097)
Accumulated depreciation, amortisation and impairment [Member] | Other intangible assets [Member]
Statement Line Items [Line Items]
Beginning balance	(123,990)	(121,500)	(109,074)
Additions
Amortization
Transfer - intangible assets
Transfer - financial asset
Transfers from concession financial asset - extended concessions
Disposal and transfer - other assets
Corporate restructuring - note 14.4.1
Business combination
Impairment losses
Ending balance	R$ (113,630)	R$ (123,990)	R$ (121,500)

XML

(14) INTANGIBLE ASSETS (Details 1) - Concession right Acquired in business combinations [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Total	R$ 4,117,105	R$ 4,466,516
Intangible asset acquired, not merged [Member]
Statement Line Items [Line Items]
Total	2,955,077	3,244,869
Intangible asset acquired, not merged [Member] | Parent [Member]
Statement Line Items [Line Items]
Total	136,317	149,845
Intangible asset acquired, not merged [Member] | Parent [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	R$ 97,858	R$ 107,843
Annual amortization rate	3.28%	3.28%	4.78%
Intangible asset acquired, not merged [Member] | Parent [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	R$ 14,025	R$ 15,319
Annual amortization rate	3.31%	3.31%	4.50%
Intangible asset acquired, not merged [Member] | Parent [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	R$ 1,323	R$ 1,457
Annual amortization rate	4.25%	4.24%	5.51%
Intangible asset acquired, not merged [Member] | Parent [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	R$ 19,067	R$ 20,912
Annual amortization rate	3.38%	3.38%	5.04%
Intangible asset acquired, not merged [Member] | Parent [Member] | CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
Total	R$ 4,044	R$ 4,314
Annual amortization rate	3.42%	3.41%	6.36%
Intangible asset acquired, not merged [Member] | Subsidiaries [Member]
Statement Line Items [Line Items]
Total	R$ 2,818,760	R$ 3,095,025
Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	R$ 429	R$ 473
Annual amortization rate	7.12%	9.41%	9.41%
Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Total	R$ 2,818,331	R$ 2,995,028
Annual amortization rate	4.75%	5.39%	4.35%
Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	R$ 0	R$ 99,524
Annual amortization rate	0.00%	9.09%	0.00%
Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member]
Statement Line Items [Line Items]
Total	R$ 616,837	R$ 678,859
Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	R$ 234,297	R$ 257,924
Annual amortization rate	2.11%	2.11%	1.79%
Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	R$ 102,987	R$ 112,953
Annual amortization rate	2.34%	2.34%	3.80%
Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	R$ 279,553	R$ 307,982
Annual amortization rate	9.09%	9.09%	0.00%
Intangible asset acquired and merged - Reassessed [Member] | Parent [Member]
Statement Line Items [Line Items]
Total	R$ 493,603	R$ 542,787
Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	R$ 319,360	R$ 351,565
Annual amortization rate	3.00%	3.00%	4.34%
Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	R$ 41,560	R$ 45,395
Annual amortization rate	3.31%	3.31%	4.50%
Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	R$ 125,785	R$ 138,469
Annual amortization rate	4.09%	4.09%	5.32%
Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	R$ 6,898	R$ 7,358
Annual amortization rate	3.01%	3.01%	5.61%
Gross carrying amount [Member]
Statement Line Items [Line Items]
Total	R$ 7,558,645
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member]
Statement Line Items [Line Items]
Total	4,127,238
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Parent [Member]
Statement Line Items [Line Items]
Total	409,527
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	304,861
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	39,065
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	3,150
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	54,555
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
Total	7,896
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Subsidiaries [Member]
Statement Line Items [Line Items]
Total	3,717,711
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	618
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Total	3,717,093
Gross carrying amount [Member] | Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	0
Gross carrying amount [Member] | Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member]
Statement Line Items [Line Items]
Total	1,859,457
Gross carrying amount [Member] | Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	1,120,266
Gross carrying amount [Member] | Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	426,450
Gross carrying amount [Member] | Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	312,741
Gross carrying amount [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member]
Statement Line Items [Line Items]
Total	1,515,191
Gross carrying amount [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	1,074,026
Gross carrying amount [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	115,762
Gross carrying amount [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	310,128
Gross carrying amount [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | CPFL Jaguari Geração Ltda. ("CPFL Jaguari Geração") [Member]
Statement Line Items [Line Items]
Total	15,275
Accumulated depreciation, amortisation and impairment [Member]
Statement Line Items [Line Items]
Total	(3,441,540)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member]
Statement Line Items [Line Items]
Total	(1,172,161)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Parent [Member]
Statement Line Items [Line Items]
Total	(273,210)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	(207,003)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	(25,040)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	(1,827)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	(35,488)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Parent [Member] | CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
Total	(3,852)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Subsidiaries [Member]
Statement Line Items [Line Items]
Total	(898,951)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	(189)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Total	(898,762)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired, not merged [Member] | Subsidiaries [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	0
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member]
Statement Line Items [Line Items]
Total	(1,242,620)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	(885,969)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	(323,463)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Deductible [Member] | Subsidiaries [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	(33,188)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member]
Statement Line Items [Line Items]
Total	(1,021,588)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	(754,666)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	(74,202)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	(184,343)
Accumulated depreciation, amortisation and impairment [Member] | Intangible asset acquired and merged - Reassessed [Member] | Parent [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	R$ (8,377)

XML

(14) INTANGIBLE ASSETS (Details 2) - Business combinations [Member] - RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] R$ in Thousands	Oct. 31, 2016 BRL (R$)
Statement Line Items [Line Items]
Consideration directly transferred to prior shareholders	R$ 1,698,455
Reimbursements due to adjustments related to agreement clauses	(106,616)
Consideration paid, net	R$ 1,591,839

XML

(14) INTANGIBLE ASSETS (Details 3) R$ in Thousands	Oct. 31, 2016 BRL (R$)
Consolidated (provisional)
Current assets
Cash and cash equivalents	R$ 95,164
Consumers, concessionaries and licensees	580,945
Other current assets	89,548
Noncurrent assets
Consumers, concessionaries and licensees	54,111
Deferred tax assets	204,176
Concession financial asset	876,281
Intangible assets - Distribution infrastructure	1,456,472
Intangible acquired in this business combination	413,796
Other noncurrent assets	147,784
Current liabilities
Trade payables	(479,031)
Debentures and borrowings	(24,672)
Taxes, fees and contributions	(65,198)
Sector financial asset	(29,246)
Regulatory charges	(60,787)
Other current liabilities	(114,552)
Noncurrent liabilities
Debentures and borrowings	(1,131,949)
Sector financial asset	(64,935)
Provision for tax, civil and labor risks	(223,383)
Other noncurrent liabilities	(132,686)
Net assets acquired	1,591,839
Consideration paid, net	1,591,839
(-) Fair value of identifiable net assets acquired	1,591,839
Goodwill	0
Consolidated final
Current assets
Cash and cash equivalents	95,164
Consumers, concessionaries and licensees	580,945
Other current assets	89,548
Noncurrent assets
Consumers, concessionaries and licensees	79,501
Deferred tax assets	310,741
Concession financial asset	863,943
Intangible assets - Distribution infrastructure	1,444,401
Intangible acquired in this business combination	398,739
Other noncurrent assets	155,508
Current liabilities
Trade payables	(479,031)
Debentures and borrowings	(24,672)
Taxes, fees and contributions	(65,198)
Sector financial asset	(29,246)
Regulatory charges	(60,787)
Other current liabilities	(114,552)
Noncurrent liabilities
Debentures and borrowings	(1,131,949)
Sector financial asset	(64,939)
Provision for tax, civil and labor risks	(323,595)
Other noncurrent liabilities	(132,682)
Net assets acquired	1,591,839
Consideration paid, net	1,591,839
(-) Fair value of identifiable net assets acquired	1,591,839
Goodwill	R$ 0

XML

(14) INTANGIBLE ASSETS (Details 4) - Business combinations [Member] - RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] R$ in Thousands	Oct. 31, 2016 BRL (R$)
Statement Line Items [Line Items]
Labor lawsuits	R$ 11,429
Civil lawsuits	83,575
Regulatory lawsuits	5,850
Environmental lawsuits	41,974
Tax lawsuits	7,236
Total	150,065
Provisions recognized in the subsidiary	173,530
Provisions for tax, civil and labor risks	R$ 323,595

XML

(14) INTANGIBLE ASSETS (Details 5) - Business combinations [Member] - RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] R$ in Thousands	Oct. 31, 2016 BRL (R$)
Statement Line Items [Line Items]
Consideration paid, net	R$ 1,591,839
Cash and cash equivalent balances acquired	(95,164)
Cash and cash equivalent transferred, net	R$ 1,496,675

XML

(14) INTANGIBLE ASSETS (Details 6) - Business combinations [Member] - RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] R$ in Thousands	12 Months Ended
	Dec. 31, 2016 BRL (R$)
Statement Line Items [Line Items]
Net operating revenue	R$ 522,677
Losses	R$ (27,687)

XML

(14) INTANGIBLE ASSETS (Details 7) R$ in Thousands	12 Months Ended
	Dec. 31, 2016 BRL (R$)
January to December, 2016
Net operating revenue - CPFL Energia Consolidado	R$ 19,112,089
Net profit (loss) - CPFL Energia Consolidado	879,057
Net operating revenue - Results for the period when the entity was not consolidated by	2,365,090
Net profit (loss) - Results for the period when the entity was not consolidated by	(403,839)
Net Operating Revenue	21,477,179
Profit or loss, net	R$ 475,218

XML

(14) INTANGIBLE ASSETS (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Intangible Assets Details Narrative
Extension of concessions - transfer of financial asset	R$ 0	R$ 0	R$ 0
Amortization of concession financial asset	(936,318)	(767,858)	(777,462)
Capitalized interest on borrowings	R$ 20,726	R$ 13,349	R$ 11,358
Percentage of capitalized interest rate on borrowings	8.17%	7.74%	7.53%
Impairment of intangible asset	R$ (5,176)	R$ (43,070)	R$ (5,844)
Consideration directly transferred to prior shareholders	1,698,455
Consideration paid, net	1,591,839
Concession financial asset	148,487	R$ 45,594
Indemnification asset	41,974
Contingent liabilities	150,065
Fair value of receivables acquired	660,446
Gross contractual amount of receivables	R$ 703,672

XML

(15) TRADE PAYABLES (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current
System service charges	R$ 413	R$ 59,935
Energy purchased	2,248,748	1,868,950
Electricity network usage charges	252,170	121,884
Materials and services	650,538	545,468
Energy from the Free Market	145,002	131,893
Total	3,296,870	2,728,130
Noncurrent
Energy purchased	128,438	129,148
Materials and services	0	633
Total	R$ 128,438	R$ 129,781

XML

(16) DEBTS AND BORROWINGS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Interest current	R$ 115,658	R$ 129,364
Interest noncurrent		144,709
Principal current	3,473,949	1,746,284
Principal noncurrent	7,402,450	11,023,685
Total	10,992,057	13,044,041
Borrowing costs - current	(4,420)	(5,213)
Borrowing costs - noncurrent	(27,396)	(32,930)
Borrowing costs	(31,816)	(38,143)
Borrowings raised	945,456
Repayments of principal	(3,041,812)
Interests, restatements and mark to market	784,526
Exchange rate variations	124,311
Interests paid	(864,467)
Borrowing costs
Statement Line Items [Line Items]
Borrowings raised	(6,415)
Repayments of principal	0
Interests, restatements and mark to market	12,742
Exchange rate variations	0
Interests paid	0
Measured at amortized cost [Member] | Local Currency [Member]
Statement Line Items [Line Items]
Interest current	94,624	107,303
Interest noncurrent		144,709
Principal current	1,167,484	1,158,159
Principal noncurrent	4,903,320	6,169,803
Total	6,165,427	7,579,974
Borrowings raised	382,611
Repayments of principal	(1,726,640)
Interests, restatements and mark to market	654,353
Exchange rate variations	0
Interests paid	(724,871)
Measured at amortized cost [Member] | Local Currency [Member] | Investment [Member]
Statement Line Items [Line Items]
Interest current	15,564	17,827
Interest noncurrent		0
Principal current	647,250	842,015
Principal noncurrent	3,882,601	4,606,227
Total	4,545,415	5,466,069
Borrowings raised	169,650
Repayments of principal	(1,151,289)
Interests, restatements and mark to market	440,526
Exchange rate variations	0
Interests paid	(379,542)
Measured at amortized cost [Member] | Local Currency [Member] | Rental assets [Member]
Statement Line Items [Line Items]
Interest current	13	38
Interest noncurrent		0
Principal current	1,180	1,034
Principal noncurrent	2,800	3,955
Total	3,993	5,028
Borrowings raised	0
Repayments of principal	(1,038)
Interests, restatements and mark to market	377
Exchange rate variations	0
Interests paid	(373)
Measured at amortized cost [Member] | Local Currency [Member] | Financial Institutions [Member]
Statement Line Items [Line Items]
Interest current	79,015	89,387
Interest noncurrent		144,709
Principal current	472,928	255,355
Principal noncurrent	989,335	1,517,251
Total	1,541,278	2,006,702
Borrowings raised	185,752
Repayments of principal	(515,824)
Interests, restatements and mark to market	207,812
Exchange rate variations	0
Interests paid	(343,163)
Measured at amortized cost [Member] | Local Currency [Member] | Other [Member]
Statement Line Items [Line Items]
Interest current	32	50
Interest noncurrent		0
Principal current	46,125	59,756
Principal noncurrent	28,584	42,370
Total	74,741	102,176
Borrowings raised	27,209
Repayments of principal	(58,490)
Interests, restatements and mark to market	5,638
Exchange rate variations	0
Interests paid	(1,793)
At fair value [member] | Foreign currency [Member]
Statement Line Items [Line Items]
Interest current	21,034	22,062
Interest noncurrent		0
Principal current	2,310,885	593,337
Principal noncurrent	2,526,526	4,886,812
Total	4,858,445	5,502,211
Borrowings raised	569,260
Repayments of principal	(1,315,172)
Interests, restatements and mark to market	117,431
Exchange rate variations	124,311
Interests paid	(139,596)
At fair value [member] | Foreign currency [Member] | Financial Institutions [Member]
Statement Line Items [Line Items]
Interest current	21,034	22,062
Interest noncurrent		0
Principal current	2,322,261	595,101
Principal noncurrent	2,573,703	4,922,463
Total	4,916,997	5,539,626
Borrowings raised	569,260
Repayments of principal	(1,315,172)
Interests, restatements and mark to market	138,568
Exchange rate variations	124,311
Interests paid	(139,596)
At fair value [member] | Foreign currency [Member] | Mark to market [Member]
Statement Line Items [Line Items]
Interest current	0	0
Interest noncurrent		0
Principal current	(11,375)	(1,764)
Principal noncurrent	(47,177)	(35,651)
Total	(58,552)	R$ (37,415)
Borrowings raised	0
Repayments of principal	0
Interests, restatements and mark to market	(21,137)
Exchange rate variations	0
Interests paid	R$ 0

XML

(16) DEBTS AND BORROWINGS (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Total	R$ 10,992,057	R$ 13,044,041
Borrowing costs	(31,816)	(38,143)
Measured at amortized cost [Member] | Local Currency [Member]
Statement Line Items [Line Items]
Total	6,165,427	7,579,974
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	R$ 2,410	2,960
Annual interest	RGR + 6% to 6.5%
Amortization	120 monthly installments from January 2013
Collateral	Receivables and promissory notes
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 2,883	37,078
Annual interest	TJLP + 2.12% to 3.3% (c)
Amortization	72 monthly installments from February 2012
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 1,892	3,638
Annual interest	Fixed rate 8% (c)
Amortization	90 monthly installments from August 2011
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 23,283	30,835
Annual interest	Fixed rate 5.5% (b)
Amortization	96 monthly installments from February 2013
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 101,068	149,984
Annual interest	TJLP + 2.06% to 3.08% (e) (f)
Amortization	72 monthly installments from January 2014
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 7,401	8,907
Annual interest	Fixed rate 2.5% (a)
Amortization	114 monthly installments from June 2013
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 135,787	163,404
Annual interest	Fixed rate 2.5% (a)
Amortization	96 monthly installments from December 2014
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM VII [Member]
Statement Line Items [Line Items]
Total	R$ 29,612	57,798
Annual interest	Fixed rate 6% (b)
Amortization	96 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM VII [Member]
Statement Line Items [Line Items]
Total	R$ 32,687	73,435
Annual interest	SELIC + 2.62% to 2.66% (h)
Amortization	72 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEM VII [Member]
Statement Line Items [Line Items]
Total	R$ 54,259	132,622
Annual interest	TJLP + 2.12% to 2.66% (c) (d)
Amortization	72 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 16,904	25,356
Annual interest	Fixed rate 4.5%
Amortization	96 monthly installments from January 2012
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 29,540	43,836
Annual interest	TJLP + 2.06% to 3.08% (e) (f)
Amortization	72 monthly installments from January 2014
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 1,944	2,339
Annual interest	Fixed rate 2.5% (a)
Amortization	114 monthly installments from June 2013
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 33,791	40,664
Annual interest	Fixed rate 2.5% (a)
Amortization	96 monthly installments from December 2014
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 37,052	41,620
Annual interest	SELIC + 2.62% to 2.66% (h)
Amortization	72 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 53,823	65,778
Annual interest	TJLP + 2.12% to 2.66% (c) (d)
Amortization	72 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 24,308	28,198
Annual interest	Fixed rate 6% (b)
Amortization	96 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 8,016	12,023
Annual interest	Fixed rate 4.5%
Amortization	96 monthly installments from January 2012
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM IV [Member]
Statement Line Items [Line Items]
Total	R$ 1,553	19,970
Annual interest	TJLP + 2.12% to 3.3% (c)
Amortization	72 monthly installments from February 2012
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM IV [Member]
Statement Line Items [Line Items]
Total	R$ 610	1,173
Annual interest	Fixed rate 8% (c)
Amortization	90 monthly installments from August 2011
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | FINEM IV [Member]
Statement Line Items [Line Items]
Total	R$ 12,108	16,035
Annual interest	Fixed rate 5.5% (b)
Amortization	96 monthly installments from February 2013
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	R$ 3,988	5,851
Annual interest	RGR + 6%
Amortization	120 monthly installments from May 2008
Collateral	Receivables and promissory notes
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 1,745	22,444
Annual interest	TJLP + 2.12% to 3.3% (c)
Amortization	72 monthly installments from February 2012
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 8,932	11,828
Annual interest	Fixed rate 5.5% (b)
Amortization	96 monthly installments from February 2013
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 53,994	80,126
Annual interest	TJLP + 2.06% to 3.08% (e) (f)
Amortization	72 monthly installments from January 2014
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 783	942
Annual interest	Fixed rate 2.5% (a)
Amortization	114 monthly installments from June 2013
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 49,930	60,085
Annual interest	Fixed rate 2.5% (a)
Amortization	96 monthly installments from December 2014
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEM VII [Member]
Statement Line Items [Line Items]
Total	R$ 34,001	39,442
Annual interest	Fixed rate 6% (b)
Amortization	96 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEM VII [Member]
Statement Line Items [Line Items]
Total	R$ 58,097	65,261
Annual interest	SELIC + 2.62% to 2.66% (h)
Amortization	72 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEM VII [Member]
Statement Line Items [Line Items]
Total	R$ 66,601	81,394
Annual interest	TJLP + 2.12% to 2.66% (d)
Amortization	72 monthly installments from April 2016
Collateral	SGBP and CPFL Energia guarantee and receivables
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 4,022	6,033
Annual interest	Fixed rate 4.5%
Amortization	96 monthly installments from January 2012
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 109	168
Annual interest	Fixed rate 10.0%
Amortization	90 monthly installments from May 2012
Collateral	Liens on assets
Measured at amortized cost [Member] | Local Currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 443	579
Annual interest	Fixed rate 10.0%
Amortization	66 monthly installments from October 2015
Collateral	Liens on assets
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member]
Statement Line Items [Line Items]
Total	R$ 0	338
Annual interest	RGR + 6%
Amortization	120 monthly installments from February 2008
Collateral	Receivables and promissory notes
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	3,397
Annual interest	Fixed rate 6%
Amortization	111 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	1,239
Annual interest	SELIC + 2.19%
Amortization	72 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	2,224
Annual interest	TJLP + 2.19%
Amortization	72 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member]
Statement Line Items [Line Items]
Total	R$ 0	303
Annual interest	RGR + 6%
Amortization	120 monthly installments from August 2007
Collateral	Receivables and promissory notes
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	2,412
Annual interest	Fixed rate 6%
Amortization	111 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	1,731
Annual interest	SELIC + 2.19%
Amortization	72 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	3,122
Annual interest	TJLP + 2.19%
Amortization	72 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member]
Statement Line Items [Line Items]
Total	R$ 0	122
Annual interest	RGR + 6%
Amortization	120 monthly installments from January 2008
Collateral	Receivables and promissory notes
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member] | Santander - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 0	1,883
Annual interest	TJLP + 3.1%
Amortization	96 monthly installments from June 2014
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member] | Santander - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 0	736
Annual interest	UMBNDES + 2.1%
Amortization	96 monthly installments from June 2014
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member] | Santander - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 0	1,413
Annual interest	UMBNDES +1.99%
Amortization	96 monthly installments from October 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member] | Santander - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 0	4,081
Annual interest	TJLP + 2.99% (f)
Amortization	96 monthly installments from October 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	R$ 18,970	25,946
Annual interest	RGR + 6%
Amortization	120 monthly installments from December 2008
Collateral	Bank guarantee; assignment of credit rights; and promissory notes
Measured at amortized cost [Member] | Local Currency [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | FINEP I [Member]
Statement Line Items [Line Items]
Total	R$ 4,481	7,757
Annual interest	TJLP
Amortization	73 monthly installments from May 2016
Collateral	Bank guarantee
Measured at amortized cost [Member] | Local Currency [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | FINEP II [Member]
Statement Line Items [Line Items]
Total	R$ 5,487	7,562
Annual interest	Fixed rate 5%
Amortization	81 monthly installments from September 2013
Collateral	Bank guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 1,086	1,297
Annual interest	Fixed rate 2.5% to 5.5%
Amortization	96 monthly installments from August 2014
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 253	313
Annual interest	Fixed rate 6%
Amortization	72 monthly installments from April 2016
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 472	668
Annual interest	Fixed rate 7.7% to 10%
Amortization	90 monthly installments from November 2012
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 9,534	11,292
Annual interest	Fixed rate 2.5% to 5.5%
Amortization	114 monthly installments from February 2013
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 33	47
Annual interest	TJLP + 4.2%
Amortization	90 monthly installments from November 2012
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 1,839	2,249
Annual interest	Fixed rate 6%
Amortization	90 monthly installments from October 2014
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 88	101
Annual interest	Fixed rate 6%
Amortization	96 monthly installments from July 2016
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 5,039	5,768
Annual interest	Fixed rate 6%
Amortization	114 monthly installments from June 2015
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 514	762
Annual interest	TJLP + 2.2% to 3.2% (c)
Amortization	56 monthly installments from July 2015
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 3,060	3,870
Annual interest	Fixed rate 9.5% to 10% (c)
Amortization	66 monthly installments from October 2015
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 1,276	1,589
Annual interest	Fixed rate 6% to 10% (e)
Amortization	66 monthly installments from August 2016
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 5,216	5,832
Annual interest	TJLP + 3.50% (e)
Amortization	48 monthly installments from June 2017
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 1,201	2,511
Annual interest	SELIC + 3.90%
Amortization	48 monthly installments from June 2017
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 1,251	0
Annual interest	SELIC + 3.86%
Amortization	48 monthly installments from August 2017
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 1,262	1,147
Annual interest	TJLP + 3.40%
Amortization	36 monthly installments from August 2017
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 588	495
Annual interest	SELIC + 3.74%
Amortization	36 monthly installments from August 2017
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 2,613	0
Annual interest	SELIC + 3.58% to 3.72%
Amortization	36 monthly installments from January 2019
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 8,905	0
Annual interest	TJLP + 3.25% to 3.38%
Amortization	36 monthly installments from January 2019
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CERAN - Companhia Energetica Rio das Antas ("CERAN") [Member] | BNDES [Member]
Statement Line Items [Line Items]
Total	R$ 0	266,484
Annual interest	TJLP + 3.69% to 5%
Amortization	208 monthly installments from December 2005
Collateral	Pledge of shares; assignment of credit, concession rights and revenues
Measured at amortized cost [Member] | Local Currency [Member] | CERAN - Companhia Energetica Rio das Antas ("CERAN") [Member] | BNDES [Member]
Statement Line Items [Line Items]
Total	R$ 0	48,409
Annual interest	UMBNDES + 5% (1)
Amortization	208 monthly installments from February 2006
Collateral	Pledge of shares; assignment of credit, concession rights and revenues
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Transmissao Piracicaba S.A ("CPFL Transmissao Piracicaba") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 14,275	16,871
Annual interest	Fixed rate 3.0%
Amortization	96 monthly installments from July 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Telecom S.A ("CPFL Telecom") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	7,448
Annual interest	Fixed rate 6.0% (b)
Amortization	60 monthly installments from December 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Telecom S.A ("CPFL Telecom") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	7,849
Annual interest	SELIC + 3.12% (h)
Amortization	60 monthly installments from December 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Telecom S.A ("CPFL Telecom") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	21,342
Annual interest	TJLP + 2.12% to 3.12% (c)
Amortization	60 monthly installments from December 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Telecom S.A ("CPFL Telecom") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	470
Annual interest	TJLP
Amortization	60 monthly installments from December 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM V [Member]
Statement Line Items [Line Items]
Total	R$ 69,485	80,362
Annual interest	TJLP + 2.8% to 3.4%
Amortization	143 monthly installments from December 2011
Collateral	CPFL Renováveis guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM VI [Member]
Statement Line Items [Line Items]
Total	R$ 69,619	74,737
Annual interest	TJLP + 2.05%
Amortization	192 monthly installments from October 2013
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM VII [Member]
Statement Line Items [Line Items]
Total	R$ 119,234	138,474
Annual interest	TJLP + 1.92 %
Amortization	156 monthly installments from October 2010
Collateral	Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEP I [Member]
Statement Line Items [Line Items]
Total	R$ 904	1,397
Annual interest	Fixed rate 3.5%
Amortization	61 monthly installments from October 2014
Collateral	Bank guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEP II [Member]
Statement Line Items [Line Items]
Total	R$ 9,516	10,445
Annual interest	TJLP - 1.0%
Amortization	85 monthly installments from June 2017
Collateral	Bank guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM I [Member]
Statement Line Items [Line Items]
Total	R$ 232,310	262,224
Annual interest	TJLP + 1.95%
Amortization	168 monthly installments from October 2009
Collateral	Pledge of the subdidiary's and PCH Holding's shares; assignment of credit and concession rights ; and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM II [Member]
Statement Line Items [Line Items]
Total	R$ 18,951	22,210
Annual interest	TJLP + 1.90%
Amortization	144 monthly installments from June 2011
Collateral	CPFL Energia and CPFL Bioenergia guarantees, liens on assets and assignment of credit rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM III [Member]
Statement Line Items [Line Items]
Total	R$ 460,623	495,912
Annual interest	TJLP + 1.72%
Amortization	192 monthly installments from May 2013
Collateral	SGBP and CPFL Energia guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM IX [Member]
Statement Line Items [Line Items]
Total	R$ 17,827	25,195
Annual interest	TJLP + 2.15%
Amortization	120 monthly installments from May 2010
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; assignment of credit and concession rights and real estate mortgage
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM X [Member]
Statement Line Items [Line Items]
Total	R$ 0	230
Annual interest	TJLP
Amortization	84 monthly installments from October 2010
Collateral	Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XI [Member]
Statement Line Items [Line Items]
Total	R$ 95,016	105,670
Annual interest	TJLP + 1.87% to 1.9%
Amortization	168 monthly installments from January 2012
Collateral	CPFL Energia guarantee; liens on assets; and assignment of credit rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XII [Member]
Statement Line Items [Line Items]
Total	R$ 297,835	317,289
Annual interest	TJLP and TJLP + 2.18%
Amortization	192 monthly installments from July 2014
Collateral	SGBP, CPFL Energia, CPFL Renováveis and Eólica Holding guarantees; pledge of the subsidiary's and Eólica Holding's shares; liens on assets; assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XIII [Member]
Statement Line Items [Line Items]
Total	R$ 298,439	318,257
Annual interest	TJLP + 2.02% to 2.18%
Amortization	192 monthly installments from November 2014
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; liens on assets; assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XIV [Member]
Statement Line Items [Line Items]
Total	R$ 23,185	27,305
Annual interest	TJLP + 3.44%
Amortization	139 monthly installments from September 2011
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XV [Member]
Statement Line Items [Line Items]
Total	R$ 4,335	6,418
Annual interest	Fixed rate 5.50%
Amortization	101 monthly installments from September 2011
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of the subsidiary's shares; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XVI [Member]
Statement Line Items [Line Items]
Total	R$ 428,205	460,426
Annual interest	TJLP and TJLP + 2.18%
Amortization	192 monthly installments from January 2013
Collateral	Bank guarantee; pledge of the subsidiary's and DESA Eólica's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XVII [Member]
Statement Line Items [Line Items]
Total	R$ 9,044	13,763
Annual interest	Fixed rate 4.5%
Amortization	102 monthly installments from June 2011
Collateral	CPFL Energia and Bioenergia guarantees; liens on assets; and assignment of credit rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XVIII [Member]
Statement Line Items [Line Items]
Total	R$ 27,579	29,559
Annual interest	TJLP + 2.02%
Amortization	192 monthly installments from January 2014
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XIX [Member]
Statement Line Items [Line Items]
Total	R$ 37,208	44,650
Annual interest	Fixed rate 2.5%
Amortization	108 monthly installments from January 2014
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XX [Member]
Statement Line Items [Line Items]
Total	R$ 37,583	40,281
Annual interest	TJLP + 2.02%
Amortization	192 monthly installments from January 2014
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXI [Member]
Statement Line Items [Line Items]
Total	R$ 32,734	39,281
Annual interest	Fixed rate 2.5%
Amortization	108 monthly installments from January 2014
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXII [Member]
Statement Line Items [Line Items]
Total	R$ 1,153	1,729
Annual interest	Fixed rate 4.5%
Amortization	102 monthly installments from June 2011
Collateral	Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXIII [Member]
Statement Line Items [Line Items]
Total	R$ 82,632	109,580
Annual interest	Fixed rate 5.5%
Amortization	108 monthly installments from January 2012
Collateral	SGBP and CPFL Energia guarantees; liens on assets; and assignment of credit rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXIV [Member]
Statement Line Items [Line Items]
Total	R$ 83,136	87,492
Annual interest	TJLP + 2.18%
Amortization	192 monthly installments from July 2016
Collateral	SGBP and CPFL Energia guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXV [Member]
Statement Line Items [Line Items]
Total	R$ 681,912	525,011
Annual interest	TJLP + 2.75%
Amortization	192 monthly installments from July 2017
Collateral	SGBP and CPFL Energia guarantees; pledge of subsidiary's and T-16's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXVI [Member]
Statement Line Items [Line Items]
Total	R$ 67,584	70,532
Annual interest	TJLP + 2,02%
Amortization	162 monthly installments from November 2016
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXVII [Member]
Statement Line Items [Line Items]
Total	R$ 1,415	0
Annual interest	TJLP
Amortization	144 monthly installments from January 2018
Collateral	SGBP, CPFL Energia and CPFL Renováveis guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINAME IV [Member]
Statement Line Items [Line Items]
Total	R$ 2,387	2,857
Annual interest	Fixed rate 2.5%
Amortization	96 monthly installments from February 2015
Collateral	CPFL Renováveis guarantee; and liens on assets
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEP III [Member]
Statement Line Items [Line Items]
Total	R$ 4,091	5,232
Annual interest	TJLP + 2.0%
Amortization	73 monthly installments from July 2015
Collateral	Bank guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | BNB I [Member]
Statement Line Items [Line Items]
Total	R$ 92,926	100,323
Annual interest	Fixed rate 9.5% to 10% and compliance bonus of 15%
Amortization	168 monthly installments from January 2009
Collateral	SIIF Énergies do Brasil guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | BNB II [Member]
Statement Line Items [Line Items]
Total	R$ 151,428	158,364
Annual interest	Fixed rate 10% and compliance bonus of 15% to 25%
Amortization	222 monthly installments from May 2010
Collateral	BVP S.A. and bank guarantees; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | BNB III [Member]
Statement Line Items [Line Items]
Total	R$ 27,138	29,020
Annual interest	Fixed rate 9.5% and compliance bonus of 25%
Amortization	228 monthly installments from July 2009
Collateral	CPFL Renováveis guarantee; pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | NIB [Member]
Statement Line Items [Line Items]
Total	R$ 57,291	67,872
Annual interest	IGPM + 8.63%
Amortization	50 quarterly installments from June 2011
Collateral	Pledge of subsidiary's shares; liens on assets; and assignment of credit and concession rights
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | FINEP [Member]
Statement Line Items [Line Items]
Total	R$ 2,281	2,923
Annual interest	Fixed rate 4.5% to 8.7%
Amortization	96 monthly installments from March 2012
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 81	99
Annual interest	Fixed rate 6%
Amortization	72 monthly installments from October 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 171	234
Annual interest	TJLP + 2.70%
Amortization	48 monthly installments from August 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 174	219
Annual interest	SELIC + 2.70%
Amortization	48 monthly installments from August 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 100	121
Annual interest	Fixed rate 9.5%
Amortization	36 monthly installments from September 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 515	678
Annual interest	Fixed rate 9.5%
Amortization	48 monthly installments from February 2017
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 672	753
Annual interest	TJLP + 3.50%
Amortization	48 monthly installments from August 2017
Collateral	CPFL Energia guarantee and liens on equipment
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Banco do Brasil - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	380,403
Annual interest	104.90% of CDI (f)
Amortization	2 annual installments from July 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Banco do Brasil - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	66,951
Annual interest	104.90% of CDI (f)
Amortization	2 annual installments from July 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	5,405
Annual interest	100.0% of CDI
Amortization	14 semiannual installments from December 2012
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	20,955
Annual interest	CDI + 0.1%
Amortization	12 semiannual installments from October 2014
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	15,658
Annual interest	CDI + 0.27%
Amortization	12 semiannual installments from March 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	6,993
Annual interest	CDI + 1.33% (f)
Amortization	8 semiannual installments from January 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member] | Banco do Brasil - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	31,954
Annual interest	104.90% of CDI (f)
Amortization	2 annual installments from July 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	7,888
Annual interest	CDI + 0.27% to 1.33 (f)
Amortization	12 semiannual installments from June 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	6,784
Annual interest	CDI + 1.27%
Amortization	8 semiannual installments from February 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member] | Banco do Brasil - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	28,911
Annual interest	104.90% of CDI (f)
Amortization	2 annual installments from July 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	3,481
Annual interest	100.0% of CDI
Amortization	14 semiannual installments from December 2012
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	13,296
Annual interest	CDI + 0.27%
Amortization	12 semiannual installments from March 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | "CPFL Servicos, Equipamentos, Industria e Comercio S.A. (""CPFL Servicos"") [Member]" | Banco do Brasil - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 1,279	3,473
Annual interest	CDI + 0.10%
Amortization	11 semiannual installments from June 2013
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | "CPFL Servicos, Equipamentos, Industria e Comercio S.A. (""CPFL Servicos"") [Member]" | Promissory notes [Member]
Statement Line Items [Line Items]
Total	R$ 46,941	0
Annual interest	104.0% of CDI
Amortization	1 installment in June 2018
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Banco do Brasil - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 630,309	641,316
Annual interest	109.5% of CDI
Amortization	1 installment in March 2019
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Telecom S.A ("CPFL Telecom") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	31,449
Annual interest	CDI + 0.18%
Amortization	12 semiannual installments from August 2014
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Transmissora Morro Agudo S.A ("CPFL Transmissao Morro Agudo") [Member] | Santander [Member]
Statement Line Items [Line Items]
Total	R$ 0	5,031
Annual interest	CDI + 1.60%
Amortization	1 installment in March 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | HSBC [Member]
Statement Line Items [Line Items]
Total	R$ 204,934	250,363
Annual interest	CDI + 0.5%
Amortization	8 annual installment from June 2013
Collateral	No collateral
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Safra [Member]
Statement Line Items [Line Items]
Total	R$ 194,006	208,547
Annual interest	105% of CDI
Amortization	14 installments from August 2016
Collateral	No collateral
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Banco BBM - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 44,095	44,171
Annual interest	CDI + 3.40%
Amortization	1 installment in March 2018
Collateral	No collateral
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Banco BBM - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 26,198	0
Annual interest	CDI + 1.90%
Amortization	Bullet
Collateral	CPFL Renováveis guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Banco ABC - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 0	44,217
Annual interest	CDI + 3.80%
Amortization	1 installment in December 2017
Collateral	No collateral
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Deustche Bank - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 46,966	0
Annual interest	CDI + 1.45%
Amortization	Bullet
Collateral	CPFL Renováveis promissory note
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Banco ABC - Promissory notes [Member]
Statement Line Items [Line Items]
Total	R$ 102,006	105,883
Annual interest	CDI + 3.80%
Amortization	4 semiannual installments from February 2017
Collateral	No guarantee
Measured at amortized cost [Member] | Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Banco BBM - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 63,582	0
Annual interest	CDI + 1.39%
Amortization	1 installment in June 2018
Collateral	CPFL Renováveis guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Others [Member]
Statement Line Items [Line Items]
Total	R$ 49,372	66,141
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca Santa Cruz [Member]
Statement Line Items [Line Items]
Total	R$ 0	508
Annual interest	RGR + 6%
Amortization	120 monthly installments from January 2007
Collateral	Receivables and promissory notes
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca Santa Cruz [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	9,094
Annual interest	Fixed rate 6%
Amortization	111 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca Santa Cruz [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	3,381
Annual interest	SELIC + 2.19%
Amortization	72 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca Santa Cruz [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 0	6,062
Annual interest	TJLP + 2.19%
Amortization	72 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member]
Statement Line Items [Line Items]
Total	R$ 0	9
Annual interest	RGR + 6%
Amortization	120 monthly installments from June 2007
Collateral	Receivables and promissory notes
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 12
Annual interest	Selic + 3.63%
Amortization	36 monthly installments from December 2018
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 10,612	2,321
Annual interest	TJLP + 2.19%
Amortization	72 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 6,204	0
Annual interest	TJLP + 3.29%
Amortization	36 monthly installments from December 2018
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Santander - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 3,514	0
Annual interest	TJLP + 2.99% (f)
Amortization	96 monthly installments from October 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Santander - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 1,215	0
Annual interest	UMBNDES +1.99%
Amortization	96 monthly installments from October 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Santander - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 2,759	1,464
Annual interest	TJLP + 3.1%
Amortization	96 monthly installments from June 2014
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Santander - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 1,077	572
Annual interest	UMBNDES + 2.1%
Amortization	96 monthly installments from June 2014
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 6,424	1,287
Annual interest	SELIC + 2.19%
Amortization	72 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 15,016	2,422
Annual interest	Fixed rate 6%
Amortization	111 monthly installments from April 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total	R$ 206	0
Annual interest	TJLP + 3.39%
Amortization	96 monthly installments from May 2019
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Banco do Brasil - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 95,682	4,413
Annual interest	104.90% of CDI (f)
Amortization	2 annual installments from July 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 35,895	0
Annual interest	CDI + 0.27% (f)
Amortization	12 semiannual installments from June 2015
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 5,180	0
Annual interest	CDI + 1.33% (f)
Amortization	8 semiannual installments from January 2016
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 5,652	0
Annual interest	CDI + 1.27%
Amortization	8 semiannual installments from February 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 13,111	10,726
Annual interest	100.0% of CDI
Amortization	14 semiannual installments from December 2012
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 25,443	11,297
Annual interest	CDI + 0.1%
Amortization	12 semiannual installments from October 2014
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca Santa Cruz [Member] | Banco do Brasil - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	50,213
Annual interest	104.90% of CDI (f)
Amortization	2 annual installments from July 2017
Collateral	CPFL Energia guarantee
Measured at amortized cost [Member] | Local Currency [Member] | Companhia Luz e Forca Santa Cruz [Member] | Banco IBM - Working capital [Member]
Statement Line Items [Line Items]
Total	R$ 0	50,213
Annual interest	104.90% of CDI (f)
Amortization	2 annual installments from July 2017
Collateral	CPFL Energia guarantee
At fair value [member] | Foreign currency [Member]
Statement Line Items [Line Items]
Total	R$ 4,858,445	5,502,211
At fair value [member] | Foreign currency [Member] | Mark to market [Member]
Statement Line Items [Line Items]
Total	(58,552)	(37,415)
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | HSBC [Member]
Statement Line Items [Line Items]
Total	R$ 0	282,808
Annual interest	US$ + Libor 3 months + 1.30% (2)
Amortization	1 installment in January 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Total	R$ 332,766	327,503
Annual interest	US$+Libor 3 months+1.35% (3)
Amortization	1 installment in october 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Total	R$ 148,930	146,703
Annual interest	US$+Libor 3 months+1.70% (4)
Amortization	1 installment in September 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Total	R$ 165,826	163,279
Annual interest	US$ + Libor 3 months + 0.88% (3) (g)
Amortization	1 installment in February 2020
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Total	R$ 124,211	163,106
Annual interest	US$+Libor 3 months+0.80% (3) (f)
Amortization	4 semiannual installments from September 2017
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | BNP Paribas [Member]
Statement Line Items [Line Items]
Total	R$ 0	68,663
Annual interest	Euro + 1.6350% (2)
Amortization	1 installment in January 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | J.P. Morgan [Member]
Statement Line Items [Line Items]
Total	R$ 0	130,522
Annual interest	US$ + 2.28% to 2.32% (3)
Amortization	1 installment in December 2017
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | J.P. Morgan [Member]
Statement Line Items [Line Items]
Total	R$ 0	115,382
Annual interest	US$ + 2.36% to 2.39% (3)
Amortization	1 installment in January 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | J.P. Morgan [Member]
Statement Line Items [Line Items]
Total	R$ 83,783	82,544
Annual interest	US$ + 2.74% (3)
Amortization	1 installment in January 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | J.P. Morgan [Member]
Statement Line Items [Line Items]
Total	R$ 0	49,311
Annual interest	US$ + 2.2% (3)
Amortization	1 installment in February 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Total	R$ 498,061	490,334
Annual interest	US$ + Libor 3 months + 1.40% (3)
Amortization	1 installment in February 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Mizuho Bank [Member]
Statement Line Items [Line Items]
Total	R$ 248,189	244,484
Annual interest	US$+Libor 3 months+1.55% (3) (f)
Amortization	3 semiannual installments from March 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Syndicated transaction - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada [Member]
Statement Line Items [Line Items]
Total	R$ 221,475	218,104
Annual interest	US$ + Libor 3 months + 2.7% (4)
Amortization	5 semiannual installments from May 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | BNP Paribas [Member]
Statement Line Items [Line Items]
Total	R$ 218,814	188,822
Annual interest	Euro + 1.6350% (3)
Amortization	1 installment in January 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Total	R$ 207,743	204,486
Annual interest	US$ + Libor 3 months + 1.41% (3)
Amortization	2 annual installments from January 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Total	R$ 165,740	163,225
Annual interest	US$ + Libor 3 months + 1.35% (4)
Amortization	1 installment in March 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 0	54,235
Annual interest	US$ + 2.08% (3)
Amortization	1 installment in August 2017
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Syndicated transaction - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada [Member]
Statement Line Items [Line Items]
Total	R$ 221,475	218,104
Annual interest	US$ + Libor 3 months + 2.7% (4)
Amortization	5 semiannual installments from May 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Sumitomo [Member]
Statement Line Items [Line Items]
Total	R$ 166,346	163,712
Annual interest	US$ + Libor 3 months + 1.35% (3) (f)
Amortization	1 installment in April 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | HSBC [Member]
Statement Line Items [Line Items]
Total	R$ 0	44,496
Annual interest	US$ + Libor 3 months + 1.30% (2)
Amortization	1 installment in October 2017
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Total	R$ 59,793	58,852
Annual interest	US$ + Libor 3 months + 0.82%(3)
Amortization	1 installment in April 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Total	R$ 271,893	267,740
Annual interest	US$ + Libor 3 months + 0.83%(3)
Amortization	1 installment in May 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | J.P. Morgan [Member]
Statement Line Items [Line Items]
Total	R$ 0	199,826
Annual interest	US$ + 2.78% (3)
Amortization	1 installment in February 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Syndicated transaction - Bank of America Merrill Lynch, Citibank, HSBC and EDC-Export Development Canada [Member]
Statement Line Items [Line Items]
Total	R$ 221,475	218,104
Annual interest	US$ + Libor 3 months + 2.7% (4)
Amortization	5 semiannual installments from May 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Total	R$ 172,592	0
Annual interest	US$ + 1.9275%
Amortization	1 installment in October 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 0	16,556
Annual interest	US$ + 3.37% (4)
Amortization	1 installment in July 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 0	16,556
Annual interest	US$ + 3.37% (4)
Amortization	1 installment in July 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 45,161	44,501
Annual interest	US$ + 2.779% (3)
Amortization	1 installment in August 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 11,731	0
Annual interest	US$ + 2.6201% (3)
Amortization	1 installment in September 2020
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 253,626	0
Annual interest	US$ + 2.2997% (3)
Amortization	1 installment in September 2020
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 159,060	0
Annual interest	US$ + 2.3073%
Amortization	1 installment in October 2020
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | HSBC [Member]
Statement Line Items [Line Items]
Total	R$ 0	326,159
Annual interest	US$+Libor 3 months + 1.30% (2)
Amortization	1 installment in March 2017
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Total	R$ 397,328	391,380
Annual interest	US$+Libor 3 months + 1.41% (3)
Amortization	3 annual installments from September 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 119,314	117,550
Annual interest	US$ + 3.3703% (4)
Amortization	1 installment in July 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 165,572	163,125
Annual interest	US$ + 3.1259%
Amortization	1 installment in December 2019
Collateral	CPFL Energia guarantee
At fair value [member] | Foreign currency [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | China Construction Bank - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 33,120	32,624
Annual interest	US$+Libor 3 monts + 1.20% + 1.1% fee (3)
Amortization	1 installment in September 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | China Construction Bank - Bank credit note [Member]
Statement Line Items [Line Items]
Total	R$ 99,443	97,946
Annual interest	US$+Libor 3 months + 1.60% + 1.4% fee (4)
Amortization	1 installment in June 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Paulista Lajeado Energia S.A. ("Paulista Lajeado") [Member] | Banco Itau [Member]
Statement Line Items [Line Items]
Total	R$ 36,311	35,771
Annual interest	US$ + 3.196% (4)
Amortization	1 installment in March 2018
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 67,219	16,556
Annual interest	US$ + 3.37% (4)
Amortization	1 installment in July 2019
Collateral	CPFL Energia guarantee and promissory notes
At fair value [member] | Foreign currency [Member] | Companhia Luz e Forca Santa Cruz [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total	R$ 0	R$ 16,556
Annual interest	US$ + 3.37% (4)
Amortization	1 installment in July 2019
Collateral	CPFL Energia guarantee and promissory notes

XML

(16) DEBTS AND BORROWINGS (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debts And Borrowings Details 2
2019	R$ 2,737,432
2020	1,744,143
2021	649,487
2022	453,085
2023	371,895
2024 to 2028	1,155,315
2029 to 2033	338,270
Subtotal	7,449,627
Mark to market	(47,177)
Total	R$ 7,402,450	R$ 11,168,394

XML

(16) DEBTS AND BORROWINGS (Details 3)	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
% of debt	100.00%	100.00%
IGP-M [Member]
Statement Line Items [Line Items]
Accumulated variation	(0.52%)	7.17%
% of debt	0.52%	0.53%
TJLP [Member]
Statement Line Items [Line Items]
Accumulated variation	7.00%	7.50%
% of debt	31.38%	31.48%
CDI [Member]
Statement Line Items [Line Items]
Accumulated variation	6.89%	13.63%
% of debt	59.49%	56.31%
Others [Member]
Statement Line Items [Line Items]
% of debt	8.60%	11.68%

XML

(16) DEBTS AND BORROWINGS (Details 4) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Total approved	R$ 1,824,147
Released in 2017	916,697
Released net of fundraising costs	912,071
Local Currency [Member]
Statement Line Items [Line Items]
Total approved	1,254,887
Released in 2017	347,437
Released net of fundraising costs	342,811
Local Currency [Member] | Subsidiaries | FINEM VII [Member]
Statement Line Items [Line Items]
Total approved	6,556
Released in 2017	6,556
Released net of fundraising costs	R$ 6,556
Interest	Quarterly
Loan purpose	Subsidiary's investment plan
Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | FINEME [Member]
Statement Line Items [Line Items]
Total approved	R$ 11,286
Released in 2017	11,286
Released net of fundraising costs	R$ 11,286
Interest	Quarterly
Loan purpose	Purchase of machinery and equipment
Local Currency [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member] | Promissory Notes [Member]
Statement Line Items [Line Items]
Total approved	R$ 45,000
Released in 2017	45,000
Released net of fundraising costs	R$ 45,000
Interest	Due with principal
Loan purpose	Working capital
Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXVI [Member]
Statement Line Items [Line Items]
Total approved	R$ 764,109
Released in 2017	146,730
Released net of fundraising costs	R$ 142,811
Interest	Monthly
Loan purpose	Subsidiary's investment plan
Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXVII [Member]
Statement Line Items [Line Items]
Total approved	R$ 87,184
Released in 2017	1,699
Released net of fundraising costs	R$ 1,699
Interest	Monthly
Loan purpose	Subsidiary's investment plan
Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | FINEM XXVIII [Member]
Statement Line Items [Line Items]
Total approved	R$ 206,000
Released in 2017	1,414
Released net of fundraising costs	R$ 1,414
Interest	Monthly
Loan purpose	Subsidiary's investment plan
Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Banco BBM - Bank credit note [Member]
Statement Line Items [Line Items]
Total approved	R$ 62,000
Released in 2017	62,000
Released net of fundraising costs	R$ 61,833
Interest	Due with principal
Loan purpose	Working capital
Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Bank Credit Note
Statement Line Items [Line Items]
Total approved	R$ 11,000
Released in 2017	11,000
Released net of fundraising costs	R$ 10,794
Interest	Due with principal
Loan purpose	Working capital
Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Bank Credit Note
Statement Line Items [Line Items]
Total approved	R$ 14,000
Released in 2017	14,000
Released net of fundraising costs	R$ 13,737
Interest	Due with principal
Loan purpose	Working capital
Local Currency [Member] | CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | Bank Credit Note
Statement Line Items [Line Items]
Total approved	R$ 1,000
Released in 2017	1,000
Released net of fundraising costs	R$ 981
Interest	Due with principal
Loan purpose	Working capital
Local Currency [Member] | CPFL Renovaveis Figueiropolis [Member] | Bank Credit Note
Statement Line Items [Line Items]
Total approved	R$ 44,000
Released in 2017	44,000
Released net of fundraising costs	R$ 44,000
Interest	Due with principal
Loan purpose	Working capital
Local Currency [Member] | CPFL Renovaveis Figueiropolis [Member] | Bank Credit Note
Statement Line Items [Line Items]
Total approved	R$ 2,752
Released in 2017	2,752
Released net of fundraising costs	R$ 2,700
Interest	Due with principal
Loan purpose	Working capital
Foreign currency [Member]
Statement Line Items [Line Items]
Total approved	R$ 569,260
Released in 2017	569,260
Released net of fundraising costs	569,260
Foreign currency [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Total approved	400,000
Released in 2017	400,000
Released net of fundraising costs	R$ 400,000
Interest	Semiannual
Loan purpose	Working capital
Foreign currency [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Total approved	R$ 169,260
Released in 2017	169,260
Released net of fundraising costs	R$ 169,260
Interest	Quarterly
Loan purpose	Working capital

XML

(17) DEBENTURES (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Debentures, beginning	R$ 8,999,945
Debentures issued	2,452,629
Repayments of principal	(2,231,451)
Interests and monetary adjustment	937,389
Exchange rates	(981,986)
Debentures, ending	9,176,526
Debentures
Statement Line Items [Line Items]
Debentures, beginning	9,067,520
Debentures issued	2,486,000
Repayments of principal	(2,231,451)
Interests and monetary adjustment	913,313
Exchange rates	(981,986)
Debentures, ending	9,253,396
Borrowing costs
Statement Line Items [Line Items]
Debentures, beginning	(67,575)
Debentures issued	(33,371)
Repayments of principal	0
Interests and monetary adjustment	24,076
Exchange rates	0
Debentures, ending	R$ (76,870)

XML

(17) DEBENTURES (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Noncurrent	R$ 7,402,450	R$ 11,023,685
Borrowing costs - current and noncurrent	(7,580)	(7,346)
Borrowing costs - current	(8,745)	(8,545)
Borrowing costs - noncurrent	(60,546)	(51,684)
Borrowing costs	(76,870)	(67,575)
Total interest - Current and Noncurrent	190,489	334,333
Total current	1,512,584	1,242,092
Total noncurrent	7,473,454	7,423,518
Total	R$ 9,176,526	8,999,945
5th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Current and noncurrent interest	R$ 22,890	75,992
Current	126,250	198,000
Noncurrent	1,083,681	967,000
Total	R$ 1,232,821	1,240,992
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | 6th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 0	47,079
Current	0	198,000
Noncurrent	0	462,000
Total	R$ 0	707,079
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | 7th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 17,134	28,913
Current	126,250	0
Noncurrent	378,750	505,000
Total	R$ 522,134	533,913
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | 8th Issue [Member]
Statement Line Items [Line Items]
Issue	1st series
Current and noncurrent interest	R$ 1,669	0
Current	0	0
Noncurrent	215,310	0
Total	R$ 216,980	0
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | 8th Issue [Member]
Statement Line Items [Line Items]
Issue	2nd series
Current and noncurrent interest	R$ 2,925	0
Current	0	0
Noncurrent	358,224	0
Total	R$ 361,149	0
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | 8th Issue [Member]
Statement Line Items [Line Items]
Issue	3rd series
Current and noncurrent interest	R$ 1,161	0
Current	0	0
Noncurrent	131,397	0
Total	132,558	0
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Current and noncurrent interest	18,766	21,301
Current	58,750	33,000
Noncurrent	527,375	312,000
Total	R$ 604,891	366,301
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | 6th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 1,950	7,846
Current	0	33,000
Noncurrent	44,000	77,000
Total	R$ 45,950	117,846
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | 7th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 7,973	13,455
Current	58,750	0
Noncurrent	176,250	235,000
Total	R$ 242,973	248,455
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | 8th Issue [Member]
Statement Line Items [Line Items]
Issue	2nd series
Current and noncurrent interest	R$ 7,669	0
Current	0	0
Noncurrent	246,000	0
Total	R$ 253,669	0
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | 8th Issue [Member]
Statement Line Items [Line Items]
Issue	1st series
Current and noncurrent interest	R$ 1,174	0
Current	0	0
Noncurrent	61,125	0
Total	62,299	0
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Current and noncurrent interest	16,974	32,058
Current	0	0
Noncurrent	1,320,000	1,100,000
Total	R$ 1,336,974	1,132,058
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | 6th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 312	0
Current	0	0
Noncurrent	220,000	0
Total	R$ 220,312	0
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | 4th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 16,662	32,058
Current	0	0
Noncurrent	1,100,000	1,100,000
Total	R$ 1,116,662	1,132,058
Companhia Luz e Forca Santa Cruz ("CPFL Santa Cruz") [Member] | 1st Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 0	550
Current	0	32,500
Noncurrent	0	32,500
Total	R$ 0	65,550
CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | 3rd Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 6,059	11,657
Current	0	0
Noncurrent	400,000	400,000
Total	406,059	411,657
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Current and noncurrent interest	29,966	56,470
Current	699,318	546,000
Noncurrent	1,081,259	1,776,798
Total	R$ 1,810,543	2,379,268
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | 6th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 13,671	23,228
Current	153,318	0
Noncurrent	306,682	460,000
Total	R$ 473,671	483,228
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | 7th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 8,978	16,379
Current	0	0
Noncurrent	635,000	635,000
Total	R$ 643,978	651,379
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | 5th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 3,366	12,969
Current	546,000	546,000
Noncurrent	0	546,000
Total	R$ 549,366	1,104,969
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | 8th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 3,401	3,369
Current	0	0
Noncurrent	87,905	85,520
Total	R$ 91,306	88,889
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | 9th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 550	524
Current	0	0
Noncurrent	51,672	50,278
Total	52,221	50,802
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Current and noncurrent interest	75,141	80,183
Current	456,011	291,138
Noncurrent	1,801,612	1,746,905
Total	R$ 2,332,764	2,118,226
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 7th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 6,244	0
Current	0	0
Noncurrent	253,529	0
Total	R$ 259,773	0
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 4th Issue [Member]
Statement Line Items [Line Items]
Issue	1st series
Current and noncurrent interest	R$ 4,534	7,925
Current	0	0
Noncurrent	200,000	200,000
Total	R$ 204,534	207,925
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 1st Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 5,531	11,486
Current	60,000	30,000
Noncurrent	210,000	270,000
Total	R$ 275,531	311,486
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 3rd Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 2,169	4,444
Current	98,657	0
Noncurrent	197,343	296,000
Total	R$ 298,169	300,444
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 5th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 9,716	0
Current	12,000	0
Noncurrent	88,000	0
Total	R$ 109,716	0
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 1st Issue - SIIF [Member]
Statement Line Items [Line Items]
Issue	1st to 12th series
Current and noncurrent interest	R$ 762	762
Current	44,968	41,938
Noncurrent	449,678	461,314
Total	R$ 495,408	504,014
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 1st Issue - PCH Holding 2 [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 260	644
Current	8,701	8,700
Noncurrent	123,391	132,091
Total	R$ 132,352	141,435
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 2nd Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 5,531	11,486
Current	60,000	30,000
Noncurrent	210,000	270,000
Total	R$ 275,531	311,486
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 1st Issue - Dobreve [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 0	425
Current	0	17,500
Noncurrent	0	0
Total	R$ 0	17,925
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 2nd Issue - Dobreve
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 39,857	29,153
Current	43,329	0
Noncurrent	21,671	65,000
Total	R$ 104,857	94,153
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 1st Issue - Pedra Cheirosa I [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 1,617	6,675
Current	64,653	52,200
Noncurrent	0	0
Total	R$ 66,270	58,875
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 1st Issue - Pedra Cheirosa II [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 1,481	6,114
Current	59,203	47,800
Noncurrent	0	0
Total	R$ 60,684	53,914
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member] | 1st Issue - Boa Vista II [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 0	6,395
Current	0	50,000
Noncurrent	0	0
Total	0	56,395
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Current and noncurrent interest	25,017	45,399
Current	42,500	150,000
Noncurrent	710,073	520,000
Total	R$ 777,590	715,399
Rio Grande Energia S.A. ("RGE") [Member] | 6th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 8,864	35,666
Current	0	150,000
Noncurrent	200,000	350,000
Total	R$ 208,864	535,666
Rio Grande Energia S.A. ("RGE") [Member] | 7th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 5,768	9,733
Current	42,500	0
Noncurrent	127,500	170,000
Total	R$ 175,768	179,733
Rio Grande Energia S.A. ("RGE") [Member] | 8th Issue [Member]
Statement Line Items [Line Items]
Issue	2nd series
Current and noncurrent interest	R$ 7,812	0
Current	0	0
Noncurrent	250,000	0
Total	R$ 257,812	0
Rio Grande Energia S.A. ("RGE") [Member] | 8th Issue [Member]
Statement Line Items [Line Items]
Issue	1st series
Current and noncurrent interest	R$ 2,573	0
Current	0	0
Noncurrent	132,573	0
Total	R$ 135,146	0
Companhia Jaguari de Energia ("CPFL Jaguari") [Member] | 1st Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 135	0
Current	32,500	0
Noncurrent	0	0
Total	R$ 32,635	0
CPFL Energia S.A. ("CPFL Energia") [Member] | 5th Issue [Member]
Statement Line Items [Line Items]
Issue	Single series
Current and noncurrent interest	R$ 2,817	18,069
Current	0	0
Noncurrent	186,000	620,000
Total	188,817	638,069
CERAN - Companhia Energetica Rio das Antas ("CERAN") [Member]
Statement Line Items [Line Items]
Current and noncurrent interest	302	0
Current	106,000	0
Noncurrent	424,000	0
Total	R$ 530,302	0
CERAN - Companhia Energetica Rio das Antas ("CERAN") [Member] | 1st Issue [Member]
Statement Line Items [Line Items]
Issue	1st series
Current and noncurrent interest	R$ 181	0
Current	106,000	0
Noncurrent	212,000	0
Total	R$ 318,181	0
CERAN - Companhia Energetica Rio das Antas ("CERAN") [Member] | 1st Issue - SIIF [Member]
Statement Line Items [Line Items]
Issue	2nd series
Current and noncurrent interest	R$ 121	0
Current	0	0
Noncurrent	212,000	0
Total	R$ 212,121	R$ 0

XML

(17) DEBENTURES (Details 2) R$ in Thousands	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Total borrowing Noncurrent	R$ 7,473,454
2019 [Member]
Statement Line Items [Line Items]
Total borrowing Noncurrent	2,549,412
2020 [Member]
Statement Line Items [Line Items]
Total borrowing Noncurrent	1,907,240
2021 [Member]
Statement Line Items [Line Items]
Total borrowing Noncurrent	1,061,702
4-5 Years [Member]
Statement Line Items [Line Items]
Total borrowing Noncurrent	975,082
More than 5 years [Member]
Statement Line Items [Line Items]
Total borrowing Noncurrent	423,730
2024 to 2028 [Member]
Statement Line Items [Line Items]
Total borrowing Noncurrent	R$ 556,288

XML

(17) DEBENTURES (Details 3) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Released in 2017	R$ 2,486,000
Released net of issuance costs	R$ 2,453,644
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Issue Number	8th
Quantity issued	306,000
Released in 2017	R$ 306,000
Released net of issuance costs	R$ 303,437
Interest	Semiannual
Utilization	Subsidiary's investment plan, debt profile and working capital improvement
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Issue Number	8th
Quantity issued	380,000
Released in 2017	R$ 380,000
Released net of issuance costs	R$ 376,605
Interest	Semiannual
Utilization	Subsidiary's investment plan, debt profile and working capital improvement
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Issue Number	8th
Quantity issued	700,000
Released in 2017	R$ 700,000
Released net of issuance costs	R$ 685,463
Interest	Semiannual
Utilization	Subsidiary's investment plan, debt profile and working capital improvement
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Issue Number	6th
Quantity issued	520,000
Released in 2017	R$ 220,000
Released net of issuance costs	R$ 219,887
Interest	Semiannual
Utilization	Subsidiary's investment plan, debt profile and working capital improvement
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Issue Number	5th
Quantity issued	100,000,000
Released in 2017	R$ 100,000
Released net of issuance costs	R$ 97,072
Interest	Semiannual
Utilization	Subsidiary's investment plan
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Issue Number	7th
Quantity issued	250,000
Released in 2017	R$ 250,000
Released net of issuance costs	R$ 243,472
Interest	Semiannual
Utilization	Subsidiary's investment plan
CERAN - Companhia Energetica Rio das Antas ("CERAN") [Member]
Statement Line Items [Line Items]
Issue Number	1st
Quantity issued	530,000
Released in 2017	R$ 530,000
Released net of issuance costs	R$ 527,708
Interest	Semiannual
Utilization	Transfer of resources to shareholders

XML

(18) PRIVATE PENSION PLAN (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	R$ 925,768	R$ 1,039,158	R$ 458,255	R$ 588,048
Present Value Of Actuarial Obligations [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	6,863,541	6,668,050	5,124,182	5,175,439
Fair Value Of Plan's Assets [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	(5,959,170)	(5,628,892)	(4,674,144)	(4,587,390)
Effect Of Asset Ceiling [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	21,399	0	8,217
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	690,000	800,445	437,670	505,140
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Present Value Of Actuarial Obligations [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	4,615,061	4,524,008	3,793,259	3,820,563
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Fair Value Of Plan's Assets [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	(3,925,061)	(3,723,563)	(3,355,589)	(3,315,422)
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Effect Of Asset Ceiling [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	0	0	0
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	141,724	139,958	10,308	73,383
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Present Value Of Actuarial Obligations [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	1,247,462	1,202,596	961,329	986,972
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Fair Value Of Plan's Assets [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	(1,105,738)	(1,062,638)	(951,021)	(913,589)
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Effect Of Asset Ceiling [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	0	0	0
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	16,424	18,954	10,277	3,261
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Present Value Of Actuarial Obligations [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	110,801	108,486	90,609	88,621
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Fair Value Of Plan's Assets [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	(94,378)	(89,533)	(80,332)	(85,360)
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Effect Of Asset Ceiling [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	0	0	0
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	0	4,972	0	6,264
Rio Grande Energia S.A. ("RGE") [Member] | Present Value Of Actuarial Obligations [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	365,924	352,879	278,985	279,283
Rio Grande Energia S.A. ("RGE") [Member] | Fair Value Of Plan's Assets [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	(387,322)	(347,906)	(287,202)	(273,019)
Rio Grande Energia S.A. ("RGE") [Member] | Effect Of Asset Ceiling [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	21,399	0	8,217
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	77,623	74,830	0	0
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Present Value Of Actuarial Obligations [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	524,293	480,081	0	0
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Fair Value Of Plan's Assets [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	(446,670)	(405,251)	0	R$ 0
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Effect Of Asset Ceiling [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	0	0	0
Rio Grande Energia S.A. ("RGE") [Member] | Effect Of Asset Ceiling [Member]
Statement Line Items [Line Items]
Net actuarial liability recognized in the statement of financial position	R$ 21,399	R$ 0	R$ 8,217

XML

(18) PRIVATE PENSION PLAN (Details 1) - Present Value Of Actuarial Obligations [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Changes In Net Defined Benefit Liability (Asset)
Opening balance	R$ 6,668,050	R$ 5,124,182	R$ 5,175,439
Business combination		474,710
Gross current service cost	6,356	4,570	4,945
Interest on actuarial obligations	703,927	643,894	577,324
Participants' contributions transferred during the year	3,373	2,563	2,465
Actuarial loss: effect of changes in demographic assumptions	17,383	3,602	(858)
Actuarial loss: effect of changes in financial assumptions	(2,843)	889,770	(181,273)
Benefits paid during the year	(532,705)	(475,241)	(453,860)
End balance	6,863,541	6,668,050	5,124,182
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Changes In Net Defined Benefit Liability (Asset)
Opening balance	4,524,008	3,793,259	3,820,563
Business combination		0
Gross current service cost	707	828	1,183
Interest on actuarial obligations	476,613	467,872	425,465
Participants' contributions transferred during the year	37	59	12
Actuarial loss: effect of changes in demographic assumptions	225	0	(226)
Actuarial loss: effect of changes in financial assumptions	(6,993)	619,803	(98,399)
Benefits paid during the year	(379,536)	(357,813)	(355,339)
End balance	4,615,061	4,524,008	3,793,259
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Changes In Net Defined Benefit Liability (Asset)
Opening balance	1,202,596	961,329	986,972
Business combination		0
Gross current service cost	3,153	3,242	3,733
Interest on actuarial obligations	127,561	121,158	110,425
Participants' contributions transferred during the year	2,044	2,020	1,842
Actuarial loss: effect of changes in demographic assumptions	328	0	(614)
Actuarial loss: effect of changes in financial assumptions	(3,586)	193,652	(70,590)
Benefits paid during the year	(84,634)	(78,805)	(70,439)
End balance	1,247,462	1,202,596	961,329
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Changes In Net Defined Benefit Liability (Asset)
Opening balance	108,486	90,609	88,621
Business combination		0
Gross current service cost	73	76	160
Interest on actuarial obligations	11,431	11,184	9,944
Participants' contributions transferred during the year	0	0	0
Actuarial loss: effect of changes in demographic assumptions	14	0	(12)
Actuarial loss: effect of changes in financial assumptions	(372)	14,909	(400)
Benefits paid during the year	(8,831)	(8,292)	(7,704)
End balance	110,801	108,486	90,609
Rio Grande Energia S.A. ("RGE") [Member]
Changes In Net Defined Benefit Liability (Asset)
Opening balance	352,879	278,985	279,283
Business combination		0
Gross current service cost	270	59	(131)
Interest on actuarial obligations	37,395	35,211	31,490
Participants' contributions transferred during the year	302	319	611
Actuarial loss: effect of changes in demographic assumptions	326	3,602	(6)
Actuarial loss: effect of changes in financial assumptions	(45)	57,793	(11,884)
Benefits paid during the year	(25,203)	(23,090)	(20,378)
End balance	365,924	352,879	278,985
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Changes In Net Defined Benefit Liability (Asset)
Opening balance	480,081	0	0
Business combination		474,710
Gross current service cost	2,153	365	0
Interest on actuarial obligations	50,927	8,469	0
Participants' contributions transferred during the year	990	165	0
Actuarial loss: effect of changes in demographic assumptions	16,490	0	0
Actuarial loss: effect of changes in financial assumptions	8,153	3,613	0
Benefits paid during the year	(34,501)	(7,241)	0
End balance	R$ 524,293	R$ 480,081	R$ 0

XML

(18) PRIVATE PENSION PLAN (Details 2) - Fair Value Of Plan's Assets [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Opening balance	R$ (5,628,892)	R$ (4,674,144)	R$ (4,587,390)
Business combination		(415,621)
Expected return during the year	(596,396)	(572,474)	(522,317)
Participants' contributions transferred during the year	(3,373)	(2,563)	(2,465)
Sponsors' contributions	(81,822)	(73,389)	(113,327)
Actuarial loss (gain): return on assets	(181,393)	(365,942)	97,495
Benefits paid during the year	532,705	475,241	453,860
End balance	(5,959,170)	(5,628,892)	(4,674,144)
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Opening balance	(3,723,563)	(3,355,589)	(3,315,422)
Business combination		0
Expected return during the year	(392,819)	(404,183)	(375,527)
Participants' contributions transferred during the year	(37)	(59)	(12)
Sponsors' contributions	(50,308)	(48,263)	(81,111)
Actuarial loss (gain): return on assets	(137,870)	(273,282)	61,144
Benefits paid during the year	379,536	357,813	355,339
End balance	(3,925,061)	(3,723,563)	(3,355,589)
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Opening balance	(1,062,638)	(951,021)	(913,589)
Business combination		0
Expected return during the year	(113,470)	(115,607)	(105,413)
Participants' contributions transferred during the year	(2,044)	(2,020)	(1,842)
Sponsors' contributions	(17,296)	(13,405)	(22,936)
Actuarial loss (gain): return on assets	5,076	(59,390)	22,320
Benefits paid during the year	84,634	78,805	70,439
End balance	(1,105,738)	(1,062,638)	(951,021)
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Opening balance	(89,533)	(80,332)	(85,360)
Business combination		0
Expected return during the year	(9,437)	(9,582)	(9,691)
Participants' contributions transferred during the year	0	0	0
Sponsors' contributions	(753)	(843)	(1,687)
Actuarial loss (gain): return on assets	(3,486)	(7,068)	8,702
Benefits paid during the year	8,831	8,292	7,704
End balance	(94,378)	(89,533)	(80,332)
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Opening balance	(347,906)	(287,202)	(273,019)
Business combination		0
Expected return during the year	(37,412)	(35,632)	(31,686)
Participants' contributions transferred during the year	(302)	(319)	(611)
Sponsors' contributions	(7,296)	(9,441)	(7,593)
Actuarial loss (gain): return on assets	(19,610)	(38,403)	5,329
Benefits paid during the year	25,203	23,090	20,378
End balance	(387,322)	(347,906)	(287,202)
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Opening balance	(405,251)	0	0
Business combination		(415,621)
Expected return during the year	(43,258)	(7,470)	0
Participants' contributions transferred during the year	(990)	(165)	0
Sponsors' contributions	(6,169)	(1,437)	0
Actuarial loss (gain): return on assets	(25,503)	12,201	0
Benefits paid during the year	34,501	7,241	0
End balance	R$ (446,670)	R$ (405,251)	R$ 0

XML

(18) PRIVATE PENSION PLAN (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Opening balance	R$ 33,209
Opening balance	1,039,158	R$ 458,255	R$ 588,048
Business combination		59,089
Expenses (income) recognized in the statement of profit or loss	113,887	76,505	60,184
Sponsors' contributions transferred during the year	(81,822)	(73,388)	(113,327)
Actuarial loss (gain): effect of changes in demographic assumptions	17,383	3,602	(858)
Actuarial loss (gain): effect of changes in financial assumptions	(2,843)	889,773	(181,273)
Actuarial loss (gain): return on assets	(181,393)	(365,942)	97,495
Effect of asset ceiling	21,399	(8,738)	7,984
End balance	60,801	33,209
End balance	925,768	1,039,158	458,255
Other contributions	15,391	13,284	16,865
Total liability	941,160	1,052,442	475,120
Current	60,801	33,209	802
Noncurrent	880,360	1,019,233	474,318
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Net actuarial liability [Member]
Statement Line Items [Line Items]
Opening balance	800,445	437,670	505,140
Business combination		0
Expenses (income) recognized in the statement of profit or loss	84,501	64,514	51,121
Sponsors' contributions transferred during the year	(50,308)	(48,263)	(81,111)
Actuarial loss (gain): effect of changes in demographic assumptions	225	0	(226)
Actuarial loss (gain): effect of changes in financial assumptions	(6,993)	619,805	(98,399)
Actuarial loss (gain): return on assets	(137,870)	(273,282)	61,144
Effect of asset ceiling	0	0	0
End balance	690,000	800,445	437,670
Other contributions	14,436	12,914	16,149
Total liability	704,436	813,359	453,819
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Net actuarial liability [Member]
Statement Line Items [Line Items]
Opening balance	139,958	10,308	73,383
Business combination		0
Expenses (income) recognized in the statement of profit or loss	17,244	8,791	8,745
Sponsors' contributions transferred during the year	(17,296)	(13,405)	(22,936)
Actuarial loss (gain): effect of changes in demographic assumptions	328	0	(614)
Actuarial loss (gain): effect of changes in financial assumptions	(3,586)	193,653	(70,590)
Actuarial loss (gain): return on assets	5,076	(59,390)	22,320
Effect of asset ceiling	0	0	0
End balance	141,724	139,958	10,308
Other contributions	637	133	526
Total liability	142,361	140,091	10,834
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Net actuarial liability [Member]
Statement Line Items [Line Items]
Opening balance	18,954	10,277	3,261
Business combination		0
Expenses (income) recognized in the statement of profit or loss	2,067	1,677	413
Sponsors' contributions transferred during the year	(753)	(843)	(1,687)
Actuarial loss (gain): effect of changes in demographic assumptions	14	0	(12)
Actuarial loss (gain): effect of changes in financial assumptions	(372)	14,911	(400)
Actuarial loss (gain): return on assets	(3,486)	(7,068)	8,702
Effect of asset ceiling	0	0	0
End balance	16,424	18,954	10,277
Other contributions	158	8	63
Total liability	16,582	18,962	10,340
Rio Grande Energia S.A. ("RGE") [Member] | Net actuarial liability [Member]
Statement Line Items [Line Items]
Opening balance	4,972	0	6,264
Business combination		0
Expenses (income) recognized in the statement of profit or loss	253	158	(95)
Sponsors' contributions transferred during the year	(7,296)	(9,442)	(7,593)
Actuarial loss (gain): effect of changes in demographic assumptions	326	3,602	(6)
Actuarial loss (gain): effect of changes in financial assumptions	(45)	57,795	(11,884)
Actuarial loss (gain): return on assets	(19,610)	(38,403)	5,329
Effect of asset ceiling	21,399	(8,738)	7,984
End balance	0	4,972	0
Other contributions	160	228	127
Total liability	160	5,200	127
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Net actuarial liability [Member]
Statement Line Items [Line Items]
Opening balance	74,830	0	0
Business combination		59,089
Expenses (income) recognized in the statement of profit or loss	9,822	1,364	0
Sponsors' contributions transferred during the year	(6,169)	(1,438)	0
Actuarial loss (gain): effect of changes in demographic assumptions	16,490	0	0
Actuarial loss (gain): effect of changes in financial assumptions	8,153	3,613	0
Actuarial loss (gain): return on assets	(25,503)	12,201	0
Effect of asset ceiling	0	0	0
End balance	77,623	74,830	0
Other contributions	0	0	0
Total liability	R$ 77,623	R$ 74,830	R$ 0

XML

(18) PRIVATE PENSION PLAN (Details 4) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Total	R$ 131,186
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Total	86,703
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	28,792
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	1,826
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	7,495
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	R$ 6,370

XML

(18) PRIVATE PENSION PLAN (Details 5) R$ in Thousands	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
2018	R$ 528,556
2019	549,268
2020	567,967
2021	586,525
2022 to 2027	3,868,957
Total	6,101,273
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
2018	374,545
2019	387,635
2020	399,573
2021	410,879
2022 to 2027	2,663,707
Total	4,236,339
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
2018	84,231
2019	88,618
2020	92,230
2021	96,650
2022 to 2027	667,185
Total	1,028,914
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
2018	9,010
2019	9,252
2020	9,572
2021	9,829
2022 to 2027	63,274
Total	100,937
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
2018	26,223
2019	27,396
2020	28,545
2021	29,487
2022 to 2027	200,079
Total	311,730
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
2018	34,547
2019	36,367
2020	38,047
2021	39,680
2022 to 2027	274,712
Total	R$ 423,353

XML

(18) PRIVATE PENSION PLAN (Details 6) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Service cost	R$ 8,243	R$ 6,356	R$ 4,570	R$ 4,945
Interest on actuarial obligations	627,590	703,927	643,894	577,324
Expected return on plan assets	(547,959)	(596,396)	(572,476)	(522,317)
Effect of asset ceiling	2,035		520	232
Total expense (income)	89,909	113,887	76,505	60,184
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Service cost	835	707	828	1,183
Interest on actuarial obligations	421,083	476,613	467,872	425,465
Expected return on plan assets	(359,588)	(392,819)	(404,184)	(375,527)
Effect of asset ceiling	0		0	0
Total expense (income)	62,330	84,501	64,514	51,121
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Service cost	4,365	3,153	3,242	3,733
Interest on actuarial obligations	114,628	127,561	121,158	110,425
Expected return on plan assets	(102,621)	(113,470)	(115,608)	(105,413)
Effect of asset ceiling	0		0	0
Total expense (income)	16,372	17,244	8,791	8,745
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Service cost	78	73	76	160
Interest on actuarial obligations	10,109	11,431	11,184	9,944
Expected return on plan assets	(8,634)	(9,437)	(9,582)	(9,691)
Effect of asset ceiling	0		0	0
Total expense (income)	1,553	2,067	1,677	413
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Service cost	175	270	59	(131)
Interest on actuarial obligations	33,552	37,395	35,211	31,490
Expected return on plan assets	(35,950)	(37,412)	(35,632)	(31,686)
Effect of asset ceiling	2,035		520	232
Total expense (income)	(188)	253	158	(95)
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Service cost	2,790	2,153	365	0
Interest on actuarial obligations	48,218	50,927	8,469	0
Expected return on plan assets	(41,166)	(43,258)	(7,470)	0
Effect of asset ceiling	0		0	0
Total expense (income)	R$ 9,842	R$ 9,822	R$ 1,364	R$ 0

XML

(18) PRIVATE PENSION PLAN (Details 7)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Rio Grande Energia S.A. ("RGE") [Member] | Nominal Discount Rate For Actuarial Liabilities [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	9.51%	10.99%	12.67%
Rio Grande Energia S.A. ("RGE") [Member] | Nominal Return Rate On Assets [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	9.51%	10.99%	12.67%
Rio Grande Energia S.A. ("RGE") [Member] | Estimated Rate Of Nominal Salary Increase [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	6.13%	8.15%	6.79%
Rio Grande Energia S.A. ("RGE") [Member] | Estimated Rate Of Nominal Benefits Increase [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	4.00%	5.00%	5.00%
Rio Grande Energia S.A. ("RGE") [Member] | Estimated Long-Term Inflation Rate (Basis For Determining The Nominal Rates Above) [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	4.00%	5.00%	5.00%
Rio Grande Energia S.A. ("RGE") [Member] | General Biometric Mortality [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	BR-EMS sb v.2015	BR-EMS sb v.2015	AT-2000 (-10)
Rio Grande Energia S.A. ("RGE") [Member] | Biometric Table For The Onset Of Disability [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	Medium Light	Medium Light	Low Light
Rio Grande Energia S.A. ("RGE") [Member] | Expected Turnover Rate [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	Null	Null	ExpR_2012*
Rio Grande Energia S.A. ("RGE") [Member] | Likelihood Of Reaching Retirement Age [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Nominal Discount Rate For Actuarial Liabilities [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	9.51%	10.99%
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Nominal Return Rate On Assets [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	9.51%	10.99%
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Estimated Rate Of Nominal Salary Increase [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	6.10%	7.29%
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Estimated Rate Of Nominal Benefits Increase [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	4.00%	5.00%
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Estimated Long-Term Inflation Rate (Basis For Determining The Nominal Rates Above) [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	4.00%	5.00%
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | General Biometric Mortality [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	BR-EMS sb v.2015	AT-2000
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Biometric Table For The Onset Of Disability [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	Medium Light	Medium Light
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Expected Turnover Rate [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	Null	Null
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Likelihood Of Reaching Retirement Age [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	100% one year after when a beneficiary of the plan first becomes eligible	100% one year after when a beneficiary of the plan first becomes eligible
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Nominal Discount Rate For Actuarial Liabilities [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	9.51%	10.99%	12.67%
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Nominal Return Rate On Assets [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	9.51%	10.99%	12.67%
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Estimated Rate Of Nominal Salary Increase [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	6.08%	7.00%	6.79%
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Estimated Rate Of Nominal Benefits Increase [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	4.00%	5.00%	5.00%
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Estimated Long-Term Inflation Rate (Basis For Determining The Nominal Rates Above) [Member]
Statement Line Items [Line Items]
Actuarial calculation assumptions consideration	4.00%	5.00%	5.00%
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | General Biometric Mortality [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	AT-2000 (-10)	AT-2000 (-10)	AT-2000 (-10)
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Biometric Table For The Onset Of Disability [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	Low Light	Low Light	Low Light
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Expected Turnover Rate [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	ExpR_2012	ExpR_2012*	ExpR_2012*
Companhia Paulista de Forca e Luz ("CPFL Paulista"), Companhia Piratininga de Força e Luz ("CPFL Piratininga") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Likelihood Of Reaching Retirement Age [Member]
Statement Line Items [Line Items]
Description of actuarial calculation assumptions consideration	100% when a beneficiary of the plan first becomes eligible	100% when a beneficiary of the plan first becomes eligible	100% when a beneficiary of the plan first becomes eligible

XML

(18) PRIVATE PENSION PLAN (Details 8)	Dec. 31, 2017	Dec. 31, 2016
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total quoted in an active market	94.00%	94.00%
Total not quoted in an active market	6.00%	6.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Fixed Rate [Member]
Statement Line Items [Line Items]
Total quoted in an active market	77.00%	79.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Fixed Rate [Member] | Corporate Bonds (Non Financial Institutions) [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	1.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Fixed Rate [Member] | Federal Governament Bonds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	53.00%	60.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Fixed Rate [Member] | Corporate Bonds (Financial Institutions) [Member]
Statement Line Items [Line Items]
Total quoted in an active market	4.00%	6.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Fixed Rate [Member] | Multimarket Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	2.00%	1.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Fixed Rate [Member] | Other Fixed Income Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	17.00%	12.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Variable Income Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	8.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Variable Income Investments [Member] | Investiment Funds - Shares [Member]
Statement Line Items [Line Items]
Total quoted in an active market	15.00%	6.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Structured Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	3.00%	1.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Structured Investments [Member] | Equity Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	0.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Structured Investments [Member] | Multimarket Fund [Member]
Statement Line Items [Line Items]
Total quoted in an active market	3.00%	1.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Real Estate [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	3.00%	3.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Transactions with participants [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	1.00%	1.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Other investments [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	1.00%	1.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Other investments [Member] | Escrow deposits and others [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	1.00%	1.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total quoted in an active market	97.00%	97.00%
Total not quoted in an active market	3.00%	3.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Multimarket Fund [Member]
Statement Line Items [Line Items]
Total quoted in an active market	3.00%	1.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Fixed Rate [Member]
Statement Line Items [Line Items]
Total quoted in an active market	80.00%	83.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Fixed Rate [Member] | Corporate Bonds (Non Financial Institutions) [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	1.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Fixed Rate [Member] | Federal Governament Bonds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	49.00%	56.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Fixed Rate [Member] | Corporate Bonds (Financial Institutions) [Member]
Statement Line Items [Line Items]
Total quoted in an active market	7.00%	10.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Fixed Rate [Member] | Multimarket Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	2.00%	1.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Fixed Rate [Member] | Other Fixed Income Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	22.00%	15.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Variable Income Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	14.00%	12.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Variable Income Investments [Member] | Investiment Funds - Shares [Member]
Statement Line Items [Line Items]
Total quoted in an active market	14.00%	7.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Variable Income Investments [Member] | CPFL Energia's Shares [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	6.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Structured Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	3.00%	1.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Structured Investments [Member] | Equity Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	0.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Structured Investments [Member] | Multimarket Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	3.00%	1.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Real Estate [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	2.00%	2.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Transactions with participants [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	2.00%	2.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Other investments [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	0.00%	0.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Variable Income Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	15.00%	14.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total quoted in an active market	98.00%	98.00%
Total not quoted in an active market	2.00%	2.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Fixed Rate [Member]
Statement Line Items [Line Items]
Total quoted in an active market	79.00%	76.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Fixed Rate [Member] | Corporate Bonds (Non Financial Institutions) [Member]
Statement Line Items [Line Items]
Total quoted in an active market	3.00%	4.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Fixed Rate [Member] | Federal Governament Bonds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	64.00%	61.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Fixed Rate [Member] | Corporate Bonds (Financial Institutions) [Member]
Statement Line Items [Line Items]
Total quoted in an active market	9.00%	8.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Fixed Rate [Member] | Multimarket Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	2.00%	3.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Fixed Rate [Member] | Other Fixed Income Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	0.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Variable Income Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	18.00%	15.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Variable Income Investments [Member] | Investiment Funds - Shares [Member]
Statement Line Items [Line Items]
Total quoted in an active market	18.00%	15.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Variable Income Investments [Member] | CPFL Energia's Shares [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	0.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Structured Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	8.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Structured Investments [Member] | Equity Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	7.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Structured Investments [Member] | Real Estate Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	1.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Structured Investments [Member] | Multimarket Fund [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	0.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Real Estate [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	1.00%	1.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Transactions with participants [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	2.00%	1.00%
Assets Managed by Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Other investments [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	0.00%	0.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total quoted in an active market	97.00%	98.00%
Total not quoted in an active market	3.00%	2.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Fixed Rate [Member]
Statement Line Items [Line Items]
Total quoted in an active market	78.00%	74.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Fixed Rate [Member] | Corporate Bonds (Non Financial Institutions) [Member]
Statement Line Items [Line Items]
Total quoted in an active market	3.00%	4.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Fixed Rate [Member] | Federal Governament Bonds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	65.00%	60.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Fixed Rate [Member] | Corporate Bonds (Financial Institutions) [Member]
Statement Line Items [Line Items]
Total quoted in an active market	8.00%	8.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Fixed Rate [Member] | Multimarket Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	3.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Fixed Rate [Member] | Other Fixed Income Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	0.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Structured Investments [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	8.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Structured Investments [Member] | Equity Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	7.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Structured Investments [Member] | Real Estate Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	1.00%	1.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Structured Investments [Member] | Multimarket Fund [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	0.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Structured Investments [Member] | Real Estate Funds [Member]
Statement Line Items [Line Items]
Total quoted in an active market	0.00%	0.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Real Estate [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	1.00%	1.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Transactions with participants [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	2.00%	2.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Other investments [Member]
Statement Line Items [Line Items]
Total not quoted in an active market	0.00%	0.00%
Assets Managed by Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Variable Income [Member] | Investiment Funds - Shares [Member]
Statement Line Items [Line Items]
Total quoted in an active market	18.00%	16.00%

XML

(18) PRIVATE PENSION PLAN (Details 9)	Dec. 31, 2017
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Total	100.00%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Fixed Income investments [Member]
Statement Line Items [Line Items]
Total	72.80%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Variable Income Investments [Member]
Statement Line Items [Line Items]
Total	18.67%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Real Estate [Member]
Statement Line Items [Line Items]
Total	3.18%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Transactions with participants [Member]
Statement Line Items [Line Items]
Total	1.32%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Structured Investments [Member]
Statement Line Items [Line Items]
Total	2.56%
Fundacao CESP [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") & CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Investments Abroad [Member]
Statement Line Items [Line Items]
Total	1.47%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Total	100.00%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Fixed Income investments [Member]
Statement Line Items [Line Items]
Total	75.41%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Variable Income Investments [Member]
Statement Line Items [Line Items]
Total	17.11%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Real Estate [Member]
Statement Line Items [Line Items]
Total	1.46%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Transactions with participants [Member]
Statement Line Items [Line Items]
Total	1.61%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Structured Investments [Member]
Statement Line Items [Line Items]
Total	2.70%
Fundacao CESP [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Investments Abroad [Member]
Statement Line Items [Line Items]
Total	1.71%
Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Total	100.00%
Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Fixed Income investments [Member]
Statement Line Items [Line Items]
Total	80.50%
Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Variable Income Investments [Member]
Statement Line Items [Line Items]
Total	16.00%
Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Real Estate [Member]
Statement Line Items [Line Items]
Total	0.50%
Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Transactions with participants [Member]
Statement Line Items [Line Items]
Total	1.50%
Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Structured Investments [Member]
Statement Line Items [Line Items]
Total	1.50%
Fundacao CEEE [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Investments Abroad [Member]
Statement Line Items [Line Items]
Total	0.00%
Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Total	100.00%
Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Fixed Income investments [Member]
Statement Line Items [Line Items]
Total	80.00%
Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Variable Income Investments [Member]
Statement Line Items [Line Items]
Total	16.00%
Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Real Estate [Member]
Statement Line Items [Line Items]
Total	0.50%
Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Transactions with participants [Member]
Statement Line Items [Line Items]
Total	2.00%
Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Structured Investments [Member]
Statement Line Items [Line Items]
Total	1.50%
Fundacao CEEE [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Investments Abroad [Member]
Statement Line Items [Line Items]
Total	0.00%

XML

(18) PRIVATE PENSION PLAN (Details 10) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Nominal Discount
Statement Line Items [Line Items]
Increase (Decrease)	-0.25 p.p.
Increase (decrease) in total defined benefit plan obligation	R$ 169,342
Nominal Discount | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	107,820
Nominal Discount | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	34,637
Nominal Discount | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	2,652
Nominal Discount | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	9,433
Nominal Discount | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	R$ 14,800
Nominal Discount
Statement Line Items [Line Items]
Increase (Decrease)	+0.25 p.p.
Increase (decrease) in total defined benefit plan obligation	R$ (162,250)
Nominal Discount | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	(103,527)
Nominal Discount | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	(33,051)
Nominal Discount | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	(2,542)
Nominal Discount | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	(9,027)
Nominal Discount | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	R$ (14,103)
General Biometric Mortality [Member]
Statement Line Items [Line Items]
Increase (Decrease)	+1 year
Increase (decrease) in total defined benefit plan obligation	R$ (141,112)
General Biometric Mortality [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	(101,296)
General Biometric Mortality [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	(21,786)
General Biometric Mortality [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	(2,334)
General Biometric Mortality [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	(6,452)
General Biometric Mortality [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	R$ (9,244)
General Biometric Mortality [Member]
Statement Line Items [Line Items]
Increase (Decrease)	-1 year
Increase (decrease) in total defined benefit plan obligation	R$ 138,287
General Biometric Mortality [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	93,533
General Biometric Mortality [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	21,195
General Biometric Mortality [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	2,296
General Biometric Mortality [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	6,273
General Biometric Mortality [Member] | RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Increase (decrease) in total defined benefit plan obligation	R$ 8,990

XML

(18) PRIVATE PENSION PLAN (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 yr	Dec. 31, 2016 BRL (R$)
Statement Line Items [Line Items]
Fair value of plan assets | R$		R$ 417,058
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Weighted Average [Member]
Statement Line Items [Line Items]
Average duration of the defined benefit obligation	9.2
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Weighted Average [Member]
Statement Line Items [Line Items]
Average duration of the defined benefit obligation	10.8
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Weighted Average [Member]
Statement Line Items [Line Items]
Average duration of the defined benefit obligation	9.4
Rio Grande Energia S.A. ("RGE") [Member] | Weighted Average [Member]
Statement Line Items [Line Items]
Average duration of the defined benefit obligation	10.1
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member] | Weighted Average [Member]
Statement Line Items [Line Items]
Average duration of the defined benefit obligation	11.0

XML

(19) REGULATORY CHARGES (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Regulatory Charges Details
Fee for the use of water resources	R$ 1,256	R$ 1,385
Global reversal reserve - RGR	17,545	17,469
ANEEL inspection fee - TFSEE	2,061	2,044
Energy development account - CDE	262,213	309,117
Tariff flags and others	298,525	36,064
Total	R$ 581,600	R$ 366,078

XML

(19) REGULATORY CHARGES (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Energy development account - CDE	R$ 262,213	R$ 309,117
Matching of accounts receivable and payable	238,510
Year 2017 [Member]
Statement Line Items [Line Items]
Energy development account - CDE	138,135
Year 2016 [Member]
Statement Line Items [Line Items]
Energy development account - CDE		164,681
January 2013 to January 2014 [Member]
Statement Line Items [Line Items]
Energy development account - CDE	47,429	44,622
February to December 2014 [Member]
Statement Line Items [Line Items]
Energy development account - CDE	R$ 76,649	R$ 99,814

XML

(20) TAXES, FEES AND CONTRIBUTIONS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current
IRPJ (corporate income tax)	R$ 59,026	R$ 42,793
CSLL (social contribution on net income)	22,430	14,434
Income tax and social contribution	81,457	57,227
ICMS (State VAT)	403,492	416,096
PIS (tax on revenue)	32,486	28,759
COFINS (tax on revenue)	141,757	126,939
Other	51,111	52,522
Other taxes	628,846	624,316
Total	710,303	681,544
Noncurrent
PIS (tax on revenue)	R$ 18,839	R$ 26,814

XML

(21) PROVISION FOR TAX, CIVIL AND LABOR RISKS AND ESCROW DEPOSITS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Provision for tax, civil and labor risks	R$ 961,134	R$ 833,276
Escrow Deposits	839,990	550,072
Tax [Member]
Statement Line Items [Line Items]
Provision for tax, civil and labor risks	347,291	288,389
Escrow Deposits	619,077	325,481
Others [Member]
Statement Line Items [Line Items]
Provision for tax, civil and labor risks	98,196	85,971
Escrow Deposits	1,620	229
Labor Various [Member] | Labor [Member]
Statement Line Items [Line Items]
Provision for tax, civil and labor risks	224,258	222,001
Escrow Deposits	122,194	110,147
Civil Various [Member] | Civil [Member]
Statement Line Items [Line Items]
Provision for tax, civil and labor risks	291,388	236,915
Escrow Deposits	97,100	114,214
Tax FINSOCIAL [Member] | Tax [Member]
Statement Line Items [Line Items]
Provision for tax, civil and labor risks	33,473	32,372
Escrow Deposits	95,903	90,951
Tax Income Tax [Member] | Tax [Member]
Statement Line Items [Line Items]
Provision for tax, civil and labor risks	150,020	142,790
Escrow Deposits	382,884	150,439
Tax Others [Member] | Tax [Member]
Statement Line Items [Line Items]
Provision for tax, civil and labor risks	163,798	113,227
Escrow Deposits	R$ 140,289	R$ 84,091

XML

(21) PROVISION FOR TAX, CIVIL AND LABOR RISKS AND ESCROW DEPOSITS (Details 1) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Beginning balance of provisions	R$ 833,276
Additions	250,302
Reversals	(86,822)
Payments	(206,788)
Monetary Restatements	70,954
Business combination	100,212
Ending balance of provisions	961,134
Labor [Member]
Statement Line Items [Line Items]
Beginning balance of provisions	222,001
Additions	98,267
Reversals	(39,052)
Payments	(78,056)
Monetary Restatements	26,915
Business combination	(5,817)
Ending balance of provisions	224,258
Civil [Member]
Statement Line Items [Line Items]
Beginning balance of provisions	236,915
Additions	108,147
Reversals	(38,074)
Payments	(115,162)
Monetary Restatements	18,298
Business combination	81,264
Ending balance of provisions	291,388
Tax [Member]
Statement Line Items [Line Items]
Beginning balance of provisions	288,389
Additions	34,005
Reversals	(7,188)
Payments	(1,055)
Monetary Restatements	20,351
Business combination	12,791
Ending balance of provisions	347,291
Others [Member]
Statement Line Items [Line Items]
Beginning balance of provisions	85,971
Additions	9,883
Reversals	(2,508)
Payments	(12,514)
Monetary Restatements	5,391
Business combination	11,974
Ending balance of provisions	R$ 98,196

XML

(21) PROVISION FOR TAX, CIVIL AND LABOR RISKS AND ESCROW DEPOSITS (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Total possible losses	R$ 7,106,055	R$ 6,377,188
Labor [Member]
Statement Line Items [Line Items]
Total possible losses	R$ 686,538	668,005
Main reasons for claims	Work accidents, risk premium for dangerousness at workplace and overtime
Civil [Member]
Statement Line Items [Line Items]
Total possible losses	R$ 1,178,671	1,004,279
Main reasons for claims	Personal injury, environmental impacts and overfed tariffs
Tax [Member]
Statement Line Items [Line Items]
Total possible losses	R$ 5,100,151	4,611,077
Main reasons for claims	ICMS, FINSOCIAL, PIS, COFINS, Social Contributions and Income tax
Others [Member]
Statement Line Items [Line Items]
Total possible losses	R$ 140,695	R$ 93,827
Main reasons for claims	Technical, commercial and economic-financial supervisions

XML

(21) PROVISION FOR TAX, CIVIL AND LABOR RISKS AND ESCROW DEPOSITS (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2017	Aug. 31, 2017
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Deductibility for income tax expense recognized	R$ 1,224,660
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Tax infringement notices			R$ 285,537
CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
Tax infringement notices		R$ 316,372
Tax [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Provisions for tax risks	R$ 139,957	R$ 147,100

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(22) OTHER PAYABLES (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Other Payables Details
Consumers and concessionaires, current	R$ 93,068	R$ 73,864
Consumers and concessionaires, noncurrent	44,473	44,711
Energy efficiency program - PEE, current	186,621	257,622
Energy efficiency program - PEE, noncurrent	110,931	58,798
Research & Development - P&D, current	103,308	75,655
Research & Development - P&D, noncurrent	68,780	55,272
EPE/FNDCT/PROCEL (*), current	15,612	12,928
EPE/FNDCT/PROCEL (*), noncurrent	0	0
Reversion fund, current	0	0
Reversion fund, noncurrent	17,750	17,750
Advances, current	300,214	163,054
Advances, noncurrent	22,255	8,029
Tariff discounts - CDE, current	25,040	8,891
Tariff discounts - CDE, noncurrent	0	0
Provision for socio environmental costs and asset retirement, current	16,360	13,703
Provision for socio environmental costs and asset retirement, noncurrent	107,814	61,828
Payroll, current	20,747	16,951
Payroll, noncurrent	0	0
Profit sharing, current	80,518	56,215
Profit sharing, noncurrent	16,273	11,400
Collections agreement, current	72,483	69,793
Collections agreement, noncurrent	0	0
Guarantees, current	0	0
Guarantees, noncurrent	5,959	44,140
Business combination, current	6,927	9,492
Business combination, noncurrent	0	0
Others, current	40,408	49,454
Others, noncurrent	32,654	7,364
Total, current	961,306	807,623
Total, noncurrent	R$ 426,890	R$ 309,292

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(23) EQUITY (Details) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Number common shares	1,017,914,746	1,017,914,746
Percentage of interest	100.00%	100.00%
State Grid Brazil Power Participações S.A. [Member]
Statement Line Items [Line Items]
Number common shares	730,435,698	0
Percentage of interest	71.76%	0.00%
ESC Energia S.A. [Member]
Statement Line Items [Line Items]
Number common shares	234,086,204	234,086,204
Percentage of interest	23.00%	23.00%
Camargo Correa S.A. [Member]
Statement Line Items [Line Items]
Number common shares	27,435	5,897,311
Percentage of interest	0.00%	0.58%
Caixa de Previdencia dos Funcionarios do Banco do Brasil - Previ [Member]
Statement Line Items [Line Items]
Number common shares	0	299,787,559
Percentage of interest	0.00%	29.45%
Fundacao CESP [Member]
Statement Line Items [Line Items]
Number common shares	0	51,048,952
Percentage of interest	0.00%	5.02%
Fundacao Sistel de Seguridade Social [Member]
Statement Line Items [Line Items]
Number common shares	0	37,070,292
Percentage of interest	0.00%	3.64%
Energia Sao Paulo FIA [Member]
Statement Line Items [Line Items]
Number common shares	0	35,145,643
Percentage of interest	0.00%	3.45%
Fundacao Petrobras de Seguridade Social - Petros [Member]
Statement Line Items [Line Items]
Number common shares	0	28,056,260
Percentage of interest	2.76%	0.00%
Bonaire Participacoes S.A. [Member]
Statement Line Items [Line Items]
Number common shares	0	1,249,386
Percentage of interest	0.00%	0.12%
Fundacao Sabesp de Seguridade Social - Sabesprev [Member]
Statement Line Items [Line Items]
Number common shares	0	696,561
Percentage of interest	0.00%	0.07%
BNDES Participacoes S.A. [Member]
Statement Line Items [Line Items]
Number common shares	0	68,592,097
Percentage of interest	0.00%	6.74%
Antares Holdings Ltda. [Member]
Statement Line Items [Line Items]
Number common shares	0	16,967,165
Percentage of interest	0.00%	1.67%
Brumado Holdings Ltda. [Member]
Statement Line Items [Line Items]
Number common shares	0	36,497,075
Percentage of interest	0.00%	3.59%
Executive Officers [Member]
Statement Line Items [Line Items]
Number common shares	189	34,250
Percentage of interest	0.00%	0.00%
Other shareholders [Member]
Statement Line Items [Line Items]
Number common shares	53,365,220	202,785,991
Percentage of interest	5.24%	19.92%

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(23) EQUITY (Details 1) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Equity Details 1
Net income for the year - parent company	R$ 1,179,750
Realization of comprehensive income	25,873
Prescribed dividends	3,768
Net income considered for allocation	1,209,391
Legal reserve	(58,988)
Statutory reserve - concession financial asset	(123,673)
Statutory reserve - working capital improvement	(746,541)
Mandatory dividend	(280,191)
Additional dividend	R$ 0

XML

(23) EQUITY (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Equity attributable to noncontrolling interests, beginning balance	R$ 2,402,648	R$ 2,455,942	R$ 2,453,794
Equity attributable to noncontrolling interests	63,292	(21,828)	10,337
Dividends	(118,220)	(30,827)	(8,147)
Other movements	(113)	(641)	(41)
Capital increase (reduction)	(122,791)
Equity attributable to noncontrolling interests, ending balance.	2,224,816	2,402,648	2,455,942
CERAN [Member]
Statement Line Items [Line Items]
Equity attributable to noncontrolling interests, beginning balance	R$ 263,719	R$ 234,271	R$ 214,454
Equity interests and voting capital (Beginning)	35.00%	35.00%	35.00%
Equity attributable to noncontrolling interests	R$ 37,949	R$ 38,621	R$ 25,990
Dividends	(92,832)	(9,172)	(6,173)
Other movements	0	0	0
Capital increase (reduction)	(122,806)
Equity attributable to noncontrolling interests, ending balance.	R$ 86,031	R$ 263,719	R$ 234,271
Equity attributable to noncontrolling interests, ending balance	35.00%	35.00%	35.00%
CPFL Renovaveis [Member]
Statement Line Items [Line Items]
Equity attributable to noncontrolling interests, beginning balance	R$ 2,060,963	R$ 2,148,490	R$ 2,171,911
Equity interests and voting capital (Beginning)	48.40%	48.39%	48.39%
Equity attributable to noncontrolling interests	R$ 13,720	R$ (65,311)	R$ (20,611)
Dividends	(16,619)	(22,751)	(2,818)
Other movements	0	535	7
Capital increase (reduction)	15
Equity attributable to noncontrolling interests, ending balance.	R$ 2,058,079	R$ 2,060,963	R$ 2,148,490
Equity attributable to noncontrolling interests, ending balance	48.40%	48.40%	48.39%
Paulista Lajeado [Member]
Statement Line Items [Line Items]
Equity attributable to noncontrolling interests, beginning balance	R$ 77,966	R$ 73,182	R$ 67,427
Equity interests and voting capital (Beginning)	40.07%	40.07%	40.07%
Equity attributable to noncontrolling interests	R$ 11,623	R$ 4,862	R$ 4,958
Dividends	(8,769)	1,096	843
Other movements	(113)	(1,176)	(48)
Capital increase (reduction)	0
Equity attributable to noncontrolling interests, ending balance.	R$ 80,707	R$ 77,966	R$ 73,182
Equity attributable to noncontrolling interests, ending balance	40.07%	40.07%	40.07%

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(23) EQUITY (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Line Items [Line Items]
Current assets	R$ 9,581,212	R$ 11,379,187
Cash and cash equivalents	3,249,642	6,164,997	R$ 5,682,802	R$ 4,357,455
Noncurrent assets	31,701,701	30,791,805
Current liabilities	11,378,688	9,018,492
Noncurrent liabilities	18,717,881	22,779,832
Equity	11,186,344	10,372,668	10,130,140	9,397,329
Attributable to owners of the Company	8,961,528	7,970,021
Net operating revenue	26,744,905	19,112,089	20,599,212
Depreciation and amortization	(1,529,052)	(1,291,166)	(1,279,903)
Attributable to owners of the Company	1,179,750	900,885	864,940
CERAN [Member]
Statement Line Items [Line Items]
Current assets	110,566	288,538
Cash and cash equivalents	37,043	238,241
Noncurrent assets	848,445	927,948
Current liabilities	198,624	121,646
Borrowings and debentures	105,844	60,162
Other financial liabilities	12,360	20,800
Noncurrent liabilities	514,583	341,356
Borrowings and debentures	422,166	254,732
Other financial liabilities	83,766	86,624
Equity	245,804	753,484
Attributable to owners of the Company	245,804	753,484
Attributable to noncontrolling interests	0	0	0	R$ 0
Net operating revenue	321,743	301,179	281,374
Operational costs and expenses	(103,671)	(67,242)	(71,033)
Depreciation and amortization	(45,212)	(48,082)	(45,986)
Interest income	30,489	28,232	17,532
Interest expense	(40,202)	(36,485)	(40,801)
Income tax expense	(54,099)	(55,596)	(38,381)
Profit (loss) for the year	108,427	110,345	74,256
Attributable to owners of the Company	108,427	110,345	74,256
CPFL Renovaveis [Member]
Statement Line Items [Line Items]
Current assets	1,623,645	1,398,797
Cash and cash equivalents	950,215	908,982
Noncurrent assets	11,232,357	11,066,086
Current liabilities	1,957,000	1,313,466
Borrowings and debentures	1,259,105	889,981
Other financial liabilities	7,258	85,523
Noncurrent liabilities	6,760,025	6,713,610
Borrowings and debentures	5,251,704	5,517,890
Other financial liabilities	0	633
Equity	4,138,977	4,437,807
Attributable to owners of the Company	4,032,448	4,324,589
Attributable to noncontrolling interests	106,529	113,218	0
Net operating revenue	1,959,084	1,646,589	1,499,356
Operational costs and expenses	(737,472)	(653,459)	(498,005)
Depreciation and amortization	(617,017)	(553,169)	(540,578)
Interest income	126,041	112,389	115,639
Interest expense	(648,571)	(591,626)	(551,407)
Income tax expense	(74,125)	(46,311)	(49,221)
Profit (loss) for the year	196,445	143,706	47,717
Attributable to owners of the Company	11,484	(151,900)	(54,447)
Attributable to noncontrolling interests	8,162	8,195	5,760
Paulista Lajeado [Member]
Statement Line Items [Line Items]
Current assets	48,037	39,429
Cash and cash equivalents	24,086	24,688
Noncurrent assets	120,677	122,991
Current liabilities	42,525	9,586
Borrowings and debentures	36,453	324
Other financial liabilities	264	1,056
Noncurrent liabilities	258	36,404
Borrowings and debentures	0	36,167
Other financial liabilities	0	0
Equity	125,931	116,431
Attributable to owners of the Company	125,931	116,431
Attributable to noncontrolling interests	0	0	0
Net operating revenue	38,278	30,820	31,225
Operational costs and expenses	(10,566)	(27,404)	(22,400)
Depreciation and amortization	(4)	(3)	(7)
Interest income	2,089	2,728	2,243
Interest expense	(4,050)	(1,383)	(1,206)
Income tax expense	(2,911)	(1,137)	(2,843)
Profit (loss) for the year	29,006	12,134	12,374
Attributable to owners of the Company	R$ 29,006	R$ 12,134	R$ 12,374

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(24) EARNINGS PER SHARE (Details) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Numerator
Profit attributable to the owners of the Company	R$ 1,179,750	R$ 900,885	R$ 864,940
Denominator
Weighted average number of shares held by shareholders	1,017,914,746	1,017,914,746	1,017,914,746
Earnings per share - basic	R$ 1.16	R$ 0.89	R$ 0.85
Numerator
Profit attributable to the owners of the Company	R$ 1,179,750	R$ 900,885	R$ 864,940
Dilutive effect of convertible debentures of subsidiary CPFL Renovaveis	(11,966)	(16,153)	(19,811)
Profit attributable to controlling shareholders	R$ 1,167,784	R$ 884,731	R$ 845,129
Denominator
Weighted average number of shares held by shareholders	1,017,914,746	1,017,914,746	1,017,914,746
Earnings per share - diluted	R$ 1.15	R$ 0.87	R$ 0.83

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(25) NET OPERATING REVENUE (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$) Consumer GW	Dec. 31, 2016 BRL (R$) Consumer GW	Dec. 31, 2015 BRL (R$) Consumer GW
Statement Line Items [Line Items]
Billed	R$ 25,786,572	R$ 23,998,155	R$ 23,424,701
Billed consumers | Consumer	9,375,922	9,224,499	7,750,860
Billed In GWh | GW	53,342	46,546	45,049
Own comsuption in GWh | GW	34	32	33
Unbilled (net)	R$ (89,575)	R$ 50,441	R$ 202,729
Transfer or revenue related to the network availability for Captive Consumers	(9,273,840)	(9,055,188)	(8,118,085)
Electricity sales to final consumers	R$ 16,423,157	R$ 14,993,408	R$ 15,509,345
Electricity sales to final consumers In GWh | GW	53,376	46,578	45,082
Furnas Centrais Eletricas S.A.	R$ 565,592	R$ 533,855	R$ 485,846
Furnas Centrais Eletricas S.A. In GWh | GW	3,026	3,034	3,026
Other concessionaires and licensees	R$ 3,240,571	R$ 2,371,091	R$ 2,223,339
Other concessionaires and licensees | GW	16,337	12,252	10,656
Transfer or revenue related to the network availability for Captive Consumers	R$ (56,528)	R$ (50,598)	R$ (46,982)
Spot market energy	R$ 2,340,463	R$ 641,744	R$ 875,002
Spot market energy In GWh | GW	8,194	6,173	4,289
Electricity sales to wholesalers	R$ 6,090,098	R$ 3,496,092	R$ 3,537,205
Electricity sales to wholesalers In GWh | GW	27,557	21,459	17,971
Revenue due to Network Usage Charge - TUSD - Captive Consumers	R$ 9,330,368	R$ 9,105,786	R$ 8,165,066
Revenue due to Network Usage Charge - TUSD - Free Consumers	2,137,566	2,057,327	1,898,138
Adjustment of revenues from excess demand and excess reactive power	(21,861)	(17,908)	(16,884)
Revenue from construction of concession infrastructure	2,073,423	1,354,023	1,046,669
Sector financial asset and liability (Note 8)	1,900,837	(2,094,695)	2,506,524
Concession financial asset - Adjustment of expected cash flow (note 11)	204,443	186,148	393,343
Energy development account - CDE - Low-income, tariff discounts - judicial injunctions and other tariff discounts	1,419,128	1,266,027	895,538
Other revenues and income	496,340	438,377	367,356
Other operating revenues	17,540,244	12,295,084	15,255,750
Total gross operating revenue	40,053,498	30,784,584	34,002,212
Deductions from operating revenue	(13,308,593)	(11,672,495)	(13,703,089)
Net operating revenue	R$ 26,744,905	R$ 19,112,089	R$ 20,599,212
Residential [Member]
Statement Line Items [Line Items]
Number of consumers | Consumer	8,330,237	8,174,700	6,906,580
Sale of electricity In GWh | GW	19,122	16,473	16,164
Revenue from electric energy operations	R$ 11,663,084	R$ 10,367,415	R$ 9,833,419
Industrial [Member]
Statement Line Items [Line Items]
Number of consumers | Consumer	59,825	61,112	55,586
Sale of electricity In GWh | GW	14,661	13,022	12,748
Revenue from electric energy operations	R$ 5,095,840	R$ 5,281,978	R$ 5,526,967
Commercial [Member]
Statement Line Items [Line Items]
Number of consumers | Consumer	545,095	551,171	473,333
Sale of electricity In GWh | GW	10,220	9,720	9,259
Revenue from electric energy operations	R$ 5,498,867	R$ 5,431,926	R$ 5,266,432
Rural [Member]
Statement Line Items [Line Items]
Number of consumers | Consumer	359,106	355,586	245,238
Sale of electricity In GWh | GW	3,762	2,474	2,152
Revenue from electric energy operations	R$ 1,173,569	R$ 816,684	R$ 750,209
Public Administration [Member]
Statement Line Items [Line Items]
Number of consumers | Consumer	60,639	61,208	51,359
Sale of electricity In GWh | GW	1,456	1,271	1,278
Revenue from electric energy operations	R$ 787,967	R$ 690,389	R$ 702,152
Public Lighting [Member]
Statement Line Items [Line Items]
Number of consumers | Consumer	11,230	11,073	10,362
Sale of electricity In GWh | GW	1,964	1,746	1,649
Revenue from electric energy operations	R$ 654,950	R$ 580,229	R$ 545,597
Public Services [Member]
Statement Line Items [Line Items]
Number of consumers | Consumer	9,790	9,649	8,402
Sale of electricity In GWh | GW	2,157	1,840	1,797
Revenue from electric energy operations	R$ 978,286	R$ 901,662	R$ 879,288
Adjustment of revenues from excess demand and excess reactive power	(65,991)	(72,129)	(79,362)
ICMS [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(5,455,718)	(4,935,068)	(4,686,039)
PIS [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(603,050)	(471,836)	(529,322)
COFINS [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(2,777,626)	(2,172,777)	(2,438,208)
ISS [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(15,929)	(10,568)	(8,204)
Global Reversal Reserve - RGR [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(2,952)	(4,230)	(2,529)
Energy Development Account - CDE [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(3,185,693)	(3,360,613)	(3,970,013)
Research & Development & Energy Efficiency Programs [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(191,997)	(138,583)	(158,516)
PROINFA [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(166,743)	(121,800)	(90,910)
Tariff Flags & Others [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(878,460)	(430,077)	(1,796,226)
IPI [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(102)	(195)	(100)
FUST & FUNTEL [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	(19)	(38)	(24)
Others [Member]
Statement Line Items [Line Items]
Deductions from operating revenue	R$ (30,304)	R$ (26,709)	R$ (22,997)

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(25) NET OPERATING REVENUE (Details 1)	12 Months Ended
	Dec. 31, 2015
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Effect perceived by consumers
Group A	40.05%
Group B	27.27%
Total	32.28%
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Effect perceived by consumers
Group A	40.49%
Group B	21.47%
Total	29.78%
Rio Grande Energia S.A. ("RGE") [Member]
Effect perceived by consumers
Group A	43.36%
Group B	33.04%
Total	37.16%
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Effect perceived by consumers
Group A	43.76%
Group B	36.23%
Total	39.45%
Companhia Luz e Forca Santa Cruz [Member]
Effect perceived by consumers
Group A	10.53%
Group B	9.78%
Total	10.04%
Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member]
Effect perceived by consumers
Group A	24.74%
Group B	17.55%
Total	19.54%
Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member]
Effect perceived by consumers
Group A	25.01%
Group B	18.79%
Total	23.01%
Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member]
Effect perceived by consumers
Group A	37.67%
Group B	13.86%
Total	21.95%
Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member]
Effect perceived by consumers
Group A	23.84%
Group B	13.97%
Total	16.59%

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(25) NET OPERATING REVENUE (Details 2)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Month	April
RTA / RTP	(0.80%)	9.89%	41.45%
Effect perceived by consumers	(10.50%)	7.55%	4.67%
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Month	October
RTA / RTP	7.69%	(12.54%)	56.29%
Effect perceived by consumers	17.28%	(24.21%)	21.11%
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Month	June
RTA / RTP	3.57%	(1.48%)	33.48%
Effect perceived by consumers	5.00%	(7.51%)	(3.76%)
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Month	April
RTA / RTP	(0.20%)	3.94%	52.45%
Effect perceived by consumers	(6.43%)	(0.34%)	5.46%
Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member]
Statement Line Items [Line Items]
Month	March
RTA / RTP	0.77%	21.04%	20.80%
Effect perceived by consumers	(4.15%)	13.32%	24.89%
Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member]
Statement Line Items [Line Items]
Month	March
RTA / RTP	1.63%	24.35%	24.88%
Effect perceived by consumers	(10.73%)	12.82%	28.38%
Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member]
Statement Line Items [Line Items]
Month	March
RTA / RTP	1.65%	16.57%	23.34%
Effect perceived by consumers	(3.28%)	9.02%	29.28%
Companhia Luz e Forca Santa Cruz [Member]
Statement Line Items [Line Items]
Month	March
RTA / RTP	(1.23%)	22.51%	34.68%
Effect perceived by consumers	(8.42%)	7.15%	27.96%
Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member]
Statement Line Items [Line Items]
Month	March
RTA / RTP	2.05%	29.46%	38.46%
Effect perceived by consumers	(2.56%)	13.25%	45.70%

XML

(26) COST OF ELECTRIC ENERGY (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$) GW	Dec. 31, 2016 BRL (R$) GW	Dec. 31, 2015 BRL (R$) GW
Statement Line Items [Line Items]
Electricity purchased for resale In GWh | GW	77,974	63,975	58,607
Electricity purchased for resale	R$ 15,617,498	R$ 9,849,252	R$ 11,846,779
Electricity network usage charge
Basic network charges	1,541,629	834,341	847,342
Transmission from Itaipu	159,896	53,248	51,236
Connection charges	122,536	84,927	56,312
Charges for use of the distribution system	39,451	38,699	40,332
System service charges - ESS, net of transfers froM CONER	(452,978)	362,735	555,851
Reserve energy charges - EER	(303)	106,925	54,762
PIS and COFINS credit	(126,213)	(129,883)	(140,868)
Subtotal	1,284,080	1,350,990	1,464,967
Total	R$ 16,901,518	R$ 11,200,242	R$ 13,311,747
Itaipu Binacional [Member]
Statement Line Items [Line Items]
Electricity purchased for resale In GWh | GW	11,779	10,497	10,261
Electricity purchased for resale	R$ 2,350,858	R$ 2,025,780	R$ 2,869,481
Spot market / PROINFA [Member]
Statement Line Items [Line Items]
Electricity purchased for resale In GWh | GW	3,595	2,253	4,004
Electricity purchased for resale	R$ 560,153	R$ 269,792	R$ 981,009
Energy purchased through auction [Member]
Statement Line Items [Line Items]
Electricity purchased for resale In GWh | GW	62,600	51,225	44,342
Electricity purchased for resale	R$ 14,269,265	R$ 8,541,677	R$ 9,192,868
PIS and COFINS credit [Member]
Statement Line Items [Line Items]
Electricity purchased for resale In GWh | GW	0	0	0
Electricity purchased for resale	R$ 1,562,779	R$ 987,997	R$ 1,196,579

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(27) OPERATING COSTS AND EXPENSES (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Cost of operation	R$ 2,771,145	R$ 2,248,795	R$ 1,907,107
Cost of services rendered to third parties	2,074,611	1,357,032	1,049,101
Selling expenses	590,232	547,251	464,583
General and administrative expenses	947,072	849,416	863,499
Other Operating Expense	438,494	386,746	357,653
Operating cost and expense	6,821,554	5,389,240	4,642,033
Personnel operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	882,150	686,434	596,021
Cost of services rendered to third parties	2	1	28
Selling expenses	170,859	134,864	123,812
General and administrative expenses	324,147	272,618	219,348
Other Operating Expense	0	0	0
Operating cost and expense	1,377,158	1,093,918	939,209
Private pension plans operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	113,887	76,505	60,184
Cost of services rendered to third parties	0	0	0
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other Operating Expense	0	0	0
Operating cost and expense	113,887	76,505	60,184
Materials operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	222,650	164,168	123,853
Cost of services rendered to third parties	1,061	1,412	1,008
Selling expenses	2,444	8,191	5,249
General and administrative expenses	23,818	16,175	9,825
Other Operating Expense	0	0	0
Operating cost and expense	249,973	189,946	139,935
Third party services operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	249,689	271,623	187,080
Cost of services rendered to third parties	1,856	3,416	2,777
Selling expenses	186,525	146,957	128,022
General and administrative expenses	289,082	229,199	241,115
Other Operating Expense	0	0	0
Operating cost and expense	727,152	651,195	558,994
Depreciation and amortization operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	1,143,795	937,506	870,427
Cost of services rendered to third parties	0	0	0
Selling expenses	5,403	3,602	21,826
General and administrative expenses	93,639	94,949	84,985
Other Operating Expense	0	0	0
Operating cost and expense	1,242,837	1,036,056	977,238
Cost of infrastructure construction operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	0	0	0
Cost of services rendered to third parties	2,071,698	1,352,214	1,045,301
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other Operating Expense	0	0	0
Operating cost and expense	2,071,698	1,352,214	1,045,301
Others collection fees operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	157,113	112,560	69,633
Cost of services rendered to third parties	(7)	(11)	(12)
Selling expenses	225,000	253,638	185,673
General and administrative expenses	218,247	236,476	308,226
Other Operating Expense	438,494	386,746	357,653
Operating cost and expense	1,038,847	989,408	921,173
Collection fees operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	11,710	0	0
Cost of services rendered to third parties	0	0	0
Selling expenses	68,757	65,562	56,990
General and administrative expenses	0	0	0
Other Operating Expense	0	0	0
Operating cost and expense	80,467	65,562	56,990
Allowance for doubtful accounts operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	0	0	0
Cost of services rendered to third parties	0	0	0
Selling expenses	155,097	176,349	126,879
General and administrative expenses	0	0	0
Other Operating Expense	0	0	0
Operating cost and expense	155,097	176,349	126,879
Leases and rentals operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	52,734	42,163	31,687
Cost of services rendered to third parties	0	0	0
Selling expenses	(148)	113	(4)
General and administrative expenses	19,740	17,109	16,874
Other Operating Expense	0	0	0
Operating cost and expense	72,326	59,385	48,558
Publicity and advertising operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	202	150	339
Cost of services rendered to third parties	0	0	0
Selling expenses	1	29	34
General and administrative expenses	17,412	11,659	9,565
Other Operating Expense	0	0	0
Operating cost and expense	17,615	11,838	9,938
Legal, judicial and indemnities operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	0	0	10
Cost of services rendered to third parties	0	0	0
Selling expenses	0	0	0
General and administrative expenses	188,355	181,888	263,453
Other Operating Expense	0	0	0
Operating cost and expense	188,355	181,888	263,463
Donations, contributions and subsidies operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	88	54	0
Cost of services rendered to third parties	0	0	0
Selling expenses	2	9	16
General and administrative expenses	3,924	2,425	3,418
Other Operating Expense	0	0	0
Operating cost and expense	4,014	2,488	3,434
Gain (loss) on disposal, retirement and other noncurrent assets operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	0	0	0
Cost of services rendered to third parties	0	0	0
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other Operating Expense	132,195	83,575	16,309
Operating cost and expense	132,195	83,575	16,309
Amortization of concession intangible asset operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	0	0	0
Cost of services rendered to third parties	0	0	0
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other Operating Expense	286,215	255,110	302,665
Operating cost and expense	286,215	255,110	302,665
Amortization of premium paid - GSF operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	9,594	9,594	13,768
Cost of services rendered to third parties	0	0	0
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other Operating Expense	0	0	0
Operating cost and expense	9,594	9,594	13,768
Financial compensation for use of water resources operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	8,656	12,233	0
Cost of services rendered to third parties	0	0	0
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other Operating Expense	0	0	38,956
Operating cost and expense	8,656	12,233	38,956
Impairment operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	0	0	23,829
Cost of services rendered to third parties	0	0	(12)
Selling expenses	0	0	1,759
General and administrative expenses	0	0	14,916
Other Operating Expense	20,437	48,291	(277)
Operating cost and expense	20,437	48,291	40,214
Others operating expense [Member]
Statement Line Items [Line Items]
Cost of operation	74,130	48,367	1,907,197
Cost of services rendered to third parties	(7)	(11)	1,049,101
Selling expenses	1,291	11,575	464,583
General and administrative expenses	(11,184)	23,395	863,499
Other Operating Expense	(353)	(231)	357,653
Operating cost and expense	R$ 63,877	R$ 83,095	R$ 4,642,033

XML

(28) FINANCE INCOME (COSTS) (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finance Income
Income from financial investments	R$ 457,255	R$ 667,429	R$ 472,745
Late payment interest and fines	265,455	246,045	215,923
Adjustment for inflation of tax credits	19,623	32,371	57,580
Adjustment for inflation of escrow deposits	49,502	35,228	84,683
Adjustment for inflation and exchange rate changes	60,999	147,849	121,609
Discount on purchase of ICMS credit	16,386	16,198	13,027
Adjustments to the sector financial asset (note 8)		32,747	162,786
PIS and COFINS on other finance income	(48,322)	(63,223)	(52,849)
PIS and COFINS on interest on capital	(27,798)	(2,324)	(6,941)
Other	87,214	88,182	74,685
Total	880,314	1,200,503	1,143,247
Finance expenses
Interest on debts	(1,661,060)	(1,811,263)	(1,725,252)
Adjustment for inflation and exchange rate changes	(540,053)	(703,128)	(686,575)
Capitalized interest	50,543	68,082	45,568
Adjustments to the sector financial liability (note 8)	(82,333)	(25,079)	(1,573)
Use of public asset	(8,048)	(14,950)	(16,028)
Others	(126,917)	(167,638)	(167,250)
Total	(2,367,868)	(2,653,978)	(2,551,110)
Finance expenses, net	R$ (1,487,554)	R$ (1,453,474)	R$ (1,407,863)

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(28) FINANCE INCOME (COSTS) (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finance Income Costs Details Narrative
Average rate interests capitalized	8.54%	10.90%	10.25%
Gain (loss) on derivative instruments	R$ (235,852)	R$ (1,399,988)	R$ 1,514,439

XML

(29) SEGMENT INFORMATION (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Net operating revenue	R$ 26,744,905	R$ 19,112,089	R$ 20,599,212
Intersegment revenues	0	0	0
Cost of electric energy	(16,901,518)	(11,200,242)	(13,311,747)
Operating costs and expenses	(5,292,502)	(4,098,074)	(3,362,126)
Depreciation and amortization	(1,529,052)	(1,291,166)	(1,279,903)
Income from electric energy service	3,021,834	2,522,608	2,645,434
Equity	312,390	311,414	216,885
Finance income	880,314	1,200,503	1,143,247
Finance expenses	(2,367,868)	(2,653,978)	(2,551,110)
Profit (loss) before taxes	1,846,670	1,380,547	1,454,454
Income tax and social contribution	(603,629)	(501,490)	(579,177)
Profit for the year	1,243,042	879,057	875,277
Attributable to controlling shareholders	1,177,206	900,885	864,942
Attributable to noncontrolling interests	65,836	(21,828)	10,337
Total assets	41,282,912	42,170,992	40,532,471
Purchases of PP&E and intangible assets	2,570,433	2,237,949	1,427,796
Distribution [Member]
Statement Line Items [Line Items]
Net operating revenue	21,068,435	15,017,166	16,945,222
Intersegment revenues	8,182	22,526	22,318
Cost of electric energy	(14,146,703)	(9,747,720)	(11,934,217)
Operating costs and expenses	(4,695,480)	(3,447,081)	(2,889,495)
Depreciation and amortization	(763,739)	(591,334)	(587,059)
Income from electric energy service	1,470,695	1,253,557	1,556,770
Equity	0	0	0
Finance income	597,133	781,365	740,628
Finance expenses	(1,163,600)	(1,331,973)	(1,256,801)
Profit (loss) before taxes	904,228	702,950	1,040,597
Income tax and social contribution	(299,510)	(295,748)	(414,633)
Profit for the year	604,717	407,202	625,965
Profit attributable to controlling shareholders	604,717	407,202	625,965
Attributable to noncontrolling interests	0	0	0
Total assets	22,278,452	22,887,781	22,138,086
Purchases of PP&E and intangible assets	1,882,502	1,200,621	868,495
Generation (conventional source) [Member]
Statement Line Items [Line Items]
Net operating revenue	741,842	593,775	572,553
Intersegment revenues	448,421	409,338	411,038
Cost of electric energy	(147,379)	(98,521)	(223,495)
Operating costs and expenses	(156,340)	(106,364)	(85,388)
Depreciation and amortization	(123,129)	(126,596)	(131,969)
Income from electric energy service	763,415	671,631	542,738
Equity	312,390	311,414	216,885
Finance income	102,713	182,574	110,018
Finance expenses	(431,289)	(562,196)	(549,286)
Profit (loss) before taxes	747,229	603,424	320,354
Income tax and social contribution	(95,688)	(98,530)	(37,570)
Profit for the year	651,541	504,894	282,783
Profit attributable to controlling shareholders	601,969	461,411	251,831
Attributable to noncontrolling interests	49,572	43,483	30,954
Total assets	4,287,337	5,310,924	4,575,230
Purchases of PP&E and intangible assets	8,973	7,564	6,910
Generation (renewable source) [Member]
Statement Line Items [Line Items]
Net operating revenue	1,489,932	1,334,571	1,262,297
Intersegment revenues	469,152	338,357	335,979
Cost of electric energy	(348,029)	(272,125)	(260,091)
Operating costs and expenses	(389,443)	(407,673)	(336,834)
Depreciation and amortization	(617,017)	(553,169)	(540,578)
Income from electric energy service	604,596	439,961	460,772
Equity	0	0	0
Finance income	137,746	132,653	131,354
Finance expenses	(648,571)	(667,344)	(599,303)
Profit (loss) before taxes	93,770	(94,730)	(7,176)
Income tax and social contribution	(74,125)	(46,311)	(49,222)
Profit for the year	19,645	(141,041)	(56,398)
Profit attributable to controlling shareholders	3,382	(75,731)	(35,781)
Attributable to noncontrolling interests	16,263	(65,311)	(20,617)
Total assets	12,815,017	12,459,791	11,868,943
Purchases of PP&E and intangible assets	621,046	978,896	493,584
Commercialization [Member]
Statement Line Items [Line Items]
Net operating revenue	3,402,804	2,024,350	1,716,348
Intersegment revenues	11,297	62,757	82,544
Cost of electric energy	(3,196,028)	(1,876,952)	(1,629,793)
Operating costs and expenses	(47,296)	(47,548)	(39,632)
Depreciation and amortization	(3,054)	(3,779)	(4,534)
Income from electric energy service	167,724	158,829	124,933
Equity	0	0	0
Finance income	19,117	31,513	42,840
Finance expenses	(52,023)	(24,761)	(38,386)
Profit (loss) before taxes	134,818	165,581	129,386
Income tax and social contribution	(44,527)	(53,225)	(41,282)
Profit for the year	90,290	112,357	88,104
Profit attributable to controlling shareholders	90,290	112,357	88,104
Attributable to noncontrolling interests	0	0	0
Total assets	931,546	466,021	714,781
Purchases of PP&E and intangible assets	2,927	3,713	2,432
Services [Member]
Statement Line Items [Line Items]
Net operating revenue	40,611	81,595	55,547
Intersegment revenues	444,935	318,770	239,088
Cost of electric energy		0	0
Operating costs and expenses	(398,188)	(322,131)	(251,385)
Depreciation and amortization	(19,760)	(12,870)	(12,633)
Income from electric energy service	67,598	65,363	30,617
Equity	0	0	0
Finance income	10,693	10,742	44,098
Finance expenses	(6,445)	(5,272)	(4,858)
Profit (loss) before taxes	71,846	70,832	69,857
Income tax and social contribution	(16,994)	(17,019)	(18,232)
Profit for the year	54,852	53,813	51,625
Profit attributable to controlling shareholders	54,852	53,813	51,625
Attributable to noncontrolling interests	0	0	0
Total assets	374,435	345,372	317,845
Purchases of PP&E and intangible assets	54,149	42,954	39,176
Total [Member]
Statement Line Items [Line Items]
Net operating revenue	26,743,623	19,051,456	20,551,967
Intersegment revenues	1,381,988	1,151,748	1,090,966
Cost of electric energy	(17,838,139)	(11,995,318)	(14,047,596)
Operating costs and expenses	(5,686,747)	(4,330,797)	(3,602,734)
Depreciation and amortization	(1,526,699)	(1,287,748)	(1,276,773)
Income from electric energy service	3,074,028	2,589,342	2,715,830
Equity	312,390	311,414	216,885
Finance income	867,402	1,138,848	1,068,938
Finance expenses	(2,301,928)	(2,591,546)	(2,448,634)
Profit (loss) before taxes	1,951,891	1,448,057	1,553,017
Income tax and social contribution	(530,844)	(510,833)	(560,939)
Profit for the year	1,421,045	937,225	992,079
Profit attributable to controlling shareholders	1,355,211	959,052	981,744
Attributable to noncontrolling interests	65,835	(21,828)	10,337
Total assets	40,686,787	41,469,889	39,614,885
Purchases of PP&E and intangible assets	2,569,598	2,233,748	1,410,597
Others [Member]
Statement Line Items [Line Items]
Net operating revenue	1,281	60,633	47,246
Intersegment revenues	0	8,661	3,136
Cost of electric energy	0	0	0
Operating costs and expenses	(51,121)	(132,611)	(117,649)
Depreciation and amortization	(2,353)	(3,417)	(3,128)
Income from electric energy service	(52,193)	(66,734)	(70,396)
Equity	0	0	0
Finance income	12,912	61,655	74,310
Finance expenses	(65,939)	(62,432)	(102,477)
Profit (loss) before taxes	(105,220)	(67,510)	(98,563)
Income tax and social contribution	(72,784)	9,343	(18,239)
Profit for the year	(178,004)	(58,167)	(116,802)
Profit attributable to controlling shareholders	(178,004)	(58,167)	(116,802)
Attributable to noncontrolling interests	0	0	0
Total assets	596,125	701,103	917,586
Purchases of PP&E and intangible assets	835	4,199	17,199
Elimination [Member]
Statement Line Items [Line Items]
Net operating revenue	0	0	0
Intersegment revenues	(1,381,988)	(1,160,410)	(1,094,101)
Cost of electric energy	936,621	795,075	735,849
Operating costs and expenses	445,366	365,334	358,257
Depreciation and amortization	0	0	0
Income from electric energy service	0	0	0
Equity	0	0	0
Finance income	0	0	0
Finance expenses	0	0	0
Profit (loss) before taxes	0	0	0
Income tax and social contribution	0	0	0
Profit for the year	0	0	0
Profit attributable to controlling shareholders	0	0	0
Attributable to noncontrolling interests	0	0	0
Total assets	0	0	0
Purchases of PP&E and intangible assets	R$ 0	R$ 0	R$ 0

XML

(29) SEGMENT INFORMATION (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Investments	R$ 1,001,550	R$ 1,493,753
CPFL Energias Renovaveis S.A. ("CPFL Renovaveis") [Member]
Statement Line Items [Line Items]
Impairment losses	R$ 20,437	40,433
CPFL Telecom S.A. ("CPFL Telecom") [Member]
Statement Line Items [Line Items]
Impairment losses		R$ 7,858

XML

(30) RELATED PARTY TRANSACTIONS (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Bank balances and short-term investments [Member] | Banco Bradesco S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		R$ 0
TOTAL LIABILITIES		0
INCOME		0	R$ 351,086
EXPENSES		0	312
Bank balances and short-term investments [Member] | Banco do Brasil S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		48,985
TOTAL LIABILITIES		0
INCOME		4,113	28,466
EXPENSES		5	4
Borrowings debentures and derivatives [Member] | Banco Bradesco S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		0	85,505
Borrowings debentures and derivatives [Member] | Banco do Brasil S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		4,257,562
INCOME		800	0
EXPENSES		463,949	459,889
Borrowings debentures and derivatives [Member] | Banco BNP Paribas Brasil S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		5,126
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		67,196	8,978
Other financial transactions [Member] | Banco Bradesco S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	166
EXPENSES		0	4,174
Other financial transactions [Member] | Banco do Brasil S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		962
INCOME	R$ 234	80
EXPENSES	6,408	5,941
Advances [Member] | BAESA - Energetica Barra Grande S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	0
TOTAL LIABILITIES	691	726
INCOME	0	0	0
EXPENSES	0	0	0
Advances [Member] | Foz do Chapeco Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	0
TOTAL LIABILITIES	979	1,025
INCOME	0	0	0
EXPENSES	0	0	0
Advances [Member] | ENERCAN - Campos Novos Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	0
TOTAL LIABILITIES	1,212	1,269
INCOME	0	0	0
EXPENSES	0	0	0
Advances [Member] | EPASA - Centrais Eletricas da Paraiba [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	0
TOTAL LIABILITIES	440	462
INCOME	0	0	0
EXPENSES	0	0	0
Energy purchases and sales, and charges [Member] | BAESA - Energetica Barra Grande S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	0
TOTAL LIABILITIES	13,169	5,642
INCOME	0	0	6,080
EXPENSES	80,362	60,765	111,541
Energy purchases and sales, and charges [Member] | Foz do Chapeco Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	0
TOTAL LIABILITIES	37,415	35,018
INCOME	0	215	4,996
EXPENSES	381,193	358,272	330,675
Energy purchases and sales, and charges [Member] | ENERCAN - Campos Novos Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	823	387
TOTAL LIABILITIES	51,381	50,526
INCOME	8,763	3,684	23,283
EXPENSES	281,530	269,480	244,102
Energy purchases and sales, and charges [Member] | EPASA - Centrais Eletricas da Paraiba [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	0
TOTAL LIABILITIES	13,330	0
INCOME	0	0	0
EXPENSES	91,302	0	0
Energy purchases and sales, and charges [Member] | AES Tiete S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		2	0
EXPENSES		14,498	0
Energy purchases and sales, and charges [Member] | Afluente Transmissao de Energia Eletrica S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		53
INCOME		0	0
EXPENSES		1,212	1,426
Energy purchases and sales, and charges [Member] | Alianca Geracao de Energia S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		1,183
INCOME		4	1
EXPENSES		49,944	34,063
Energy purchases and sales, and charges [Member] | Alpargatas S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		2,954	0
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Arizona 1 Energia Renovavel S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		967	883
Energy purchases and sales, and charges [Member] | Baguari I Geracao de Energia Eletrica S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		6
INCOME		0	0
EXPENSES		294	268
Energy purchases and sales, and charges [Member] | BRF Brasil Foods [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		20,190	0
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Caetite 2 Energia Renovavel S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		889	810
Energy purchases and sales, and charges [Member] | Caetite 3 Energia Renovavel S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		896	817
Energy purchases and sales, and charges [Member] | Calango 1 Energia Renovavel S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		1,073	977
Energy purchases and sales, and charges [Member] | Calango 2 Energia Renovavel S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		916	834
Energy purchases and sales, and charges [Member] | Calango 3 Energia Renovavel S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		1,072	977
Energy purchases and sales, and charges [Member] | Calango 4 Energia Renovavel S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		995	907
Energy purchases and sales, and charges [Member] | Calango 5 Energia Renovavel S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		1,054	963
Energy purchases and sales, and charges [Member] | Companhia de Eletricidade do Estado da Bahia - COELBA [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		743
TOTAL LIABILITIES		121
INCOME		19,296	14,491
EXPENSES		121	46
Energy purchases and sales, and charges [Member] | Companhia Energetica de Pernambuco - CELPE [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		692
TOTAL LIABILITIES		20
INCOME		9,829	7,062
EXPENSES		250	206
Energy purchases and sales, and charges [Member] | Companhia Energetica do Rio Grande do Norte - COSERN [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		267
TOTAL LIABILITIES		0
INCOME		3,128	2,580
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Companhia Hidreletrica Teles Pires S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		1,416
INCOME		57	17
EXPENSES		53,710	29,915
Energy purchases and sales, and charges [Member] | ELEB Equipamentos Ltda [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	4,036
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Embraer [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		6,938	26,615
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Energetica aguas da Pedra S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		112
INCOME		6	2
EXPENSES		4,716	4,260
Energy purchases and sales, and charges [Member] | Estaleiro Atlantico Sul S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		7,978	19,026
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Goias Sul Geracao de Enegia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		181	166
Energy purchases and sales, and charges [Member] | InterCement Brasil S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		2	1
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Itapebi Geracao de Energia S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		3	1
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Mel 2 Energia Renovavel S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		718	632
Energy purchases and sales, and charges [Member] | NC ENERGIA S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		451
TOTAL LIABILITIES		2
INCOME		28,298	5,336
EXPENSES		6	0
Energy purchases and sales, and charges [Member] | Norte Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		1
TOTAL LIABILITIES		4,585
INCOME		17	1
EXPENSES		61,240	0
Energy purchases and sales, and charges [Member] | Rio PCH I S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		209
INCOME		0	0
EXPENSES		8,865	8,004
Energy purchases and sales, and charges [Member] | Samarco Mineracao S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		2	1
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Santista Jeanswear S/A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		13,600	4,491
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | Santista Work Solution S/A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		2,224	0
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | SE Narandiba S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		2
INCOME		0	0
EXPENSES		152	166
Energy purchases and sales, and charges [Member] | Serra do Facao Energia S.A. - SEFAC [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		557
INCOME		0	0
EXPENSES		23,153	20,916
Energy purchases and sales, and charges [Member] | Termopernambuco S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		5	3
EXPENSES		0	0
Energy purchases and sales, and charges [Member] | ThyssenKrupp Companhia Siderurgica do Atlantico [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		25,268	37,238
EXPENSES		7,683	6,965
Energy purchases and sales, and charges [Member] | Tupy [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		27,127	0
Energy purchases and sales, and charges [Member] | Vale Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		8,680
TOTAL LIABILITIES		0
INCOME		102,069	92,353
EXPENSES		216	695
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Banco Bradesco S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		0	19
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Banco do Brasil S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		6	170
Intangible assets, property, plant and equipment, materials and services rendered [Member] | BAESA - Energetica Barra Grande S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	153	56
TOTAL LIABILITIES	0	0
INCOME	1,582	521	1,354
EXPENSES	0	0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Foz do Chapeco Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	2	104
TOTAL LIABILITIES	0	0
INCOME	1,726	1,424	1,483
EXPENSES	0	0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | ENERCAN - Campos Novos Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	152	74
TOTAL LIABILITIES	0	0
INCOME	1,665	1,826	1,354
EXPENSES	0	0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | EPASA - Centrais Eletricas da Paraiba [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	416	1,599
TOTAL LIABILITIES	0	0
INCOME	(469)	488	720
EXPENSES	0	0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Afluente Transmissao de Energia Eletrica S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		5	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Alpargatas S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		168
TOTAL LIABILITIES		0
INCOME		2,310	0
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | BRF Brasil Foods [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		1,250	0
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Companhia de Eletricidade do Estado da Bahia - COELBA [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		0	50
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Estaleiro Atlantico Sul S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		9	0
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | InterCement Brasil S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		43	26
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | NC ENERGIA S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		17	0
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Santista Jeanswear S/A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		1	21
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Vale Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		331	0
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Brasil veiculos Companhia de Seguros [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		2	0
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Companhia de Saneamento Basico do Estado de Sao Paulo - SABESP [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		4
TOTAL LIABILITIES		42
INCOME		170	1,034
EXPENSES		94	31
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Companhia Brasileira de Solucoes e Servicos CBSS - Alelo [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		0	576
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Concessionaria Auto Raposo Tavares S.A. - CART [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		15	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Concessionaria de Rodovias do Oeste de Sao Paulo - ViaOeste S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		6	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Concessionaria do Sistema Anhanguera - Bandeirante S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		86
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		10	9
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Ferrovia Centro-Atlantica S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		24	22
Intangible assets, property, plant and equipment, materials and services rendered [Member] | HM 02 Empreendimento Imobiliario SPE Ltda. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		45	0
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | HM Engenharia e Construcoes S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	272
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Industrias Romi S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		4
TOTAL LIABILITIES		0
INCOME		51	68
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Oi Movel S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		302	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Logum Logistica S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		26
TOTAL LIABILITIES		0
INCOME		730	55
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | LUPATECH [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		0	2
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Mapfre Seguros Gerais S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	4
EXPENSES		0	1
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Renovias Concessionaria S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		17	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Rodovias Integradas do Oeste S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		3	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | SAMM - Sociedade de Atividades em Multimidia Ltda. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		1,410	1,463
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Tim Celular S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		6
TOTAL LIABILITIES		89
INCOME		2,008	0
EXPENSES		12	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | TOTVS S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		2
INCOME		2	0
EXPENSES		32	44
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Ultrafertil S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		14	868
EXPENSES		0	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Vale S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	0
EXPENSES		11	0
Intangible assets, property, plant and equipment, materials and services rendered [Member] | Vale Fertilizantes S.A [Member]
Statement Line Items [Line Items]
TOTAL ASSETS		0
TOTAL LIABILITIES		0
INCOME		0	45
EXPENSES		0	0
Intragroup loans [Member] | EPASA - Centrais Eletricas da Paraiba S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	38,078
TOTAL LIABILITIES	0	0
INCOME	327	4,379	14,123
EXPENSES	0	0	0
Intragroup loans [Member] | Noncontrolling shareholders - CPFL Renovaveis [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	8,612	9,067
TOTAL LIABILITIES	0	0
INCOME	(253)	1,039	1,475
EXPENSES	0	0	0
Dividend and interest on capital [Member] | BAESA - Energetica Barra Grande S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	108	89
TOTAL LIABILITIES	0	0
INCOME	0	0	0
EXPENSES	0	0	0
Dividend and interest on capital [Member] | ENERCAN - Campos Novos Energia S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	21,184	40,983
TOTAL LIABILITIES	0	0
INCOME	0	0	0
EXPENSES	0	0	0
Dividend and interest on capital [Member] | Chapecoense Geracao S.A. [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	32,734	29,329
TOTAL LIABILITIES	0	0
INCOME	0	0	0
EXPENSES	0	0	0
Others [Member] | Instituto CPFL [Member]
Statement Line Items [Line Items]
TOTAL ASSETS	0	0
TOTAL LIABILITIES	0	0
INCOME	0	0	0
EXPENSES	R$ 3,613	R$ 0	R$ 0

XML

(30) RELATED PARTY TRANSACTIONS (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transactions Details Narrative
Total compensation of key management personnel	R$ 73,670	R$ 58,132	R$ 43,208
Short-term benefits of post	64,516	49,989	44,061
Post-employment benefits	1,516	1,212	1,087
Other long-term benefits	R$ 7,638	R$ 6,930	R$ 1,940

XML

(31) INSURANCE (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Principal insurance policies	R$ 9,104,679	R$ 11,058,537	R$ 9,776,496
Concession Financial Asset / Intangible Assets Policies [Member]
Statement Line Items [Line Items]
Type of coverage	Fire, lightening, explosion, machinery breakdown, electrical damage and engineering risk
Principal insurance policies	R$ 7,440,359	9,679,825	8,634,344
Transport Policies [Member]
Statement Line Items [Line Items]
Type of coverage	National transport
Principal insurance policies	R$ 302,364	416,358	319,834
Stored Materials [Member]
Statement Line Items [Line Items]
Type of coverage	Fire, lightning, explosion and robbery
Principal insurance policies	R$ 229,496	232,849	171,585
Automobiles [Member]
Statement Line Items [Line Items]
Type of coverage	Comprehensive cover
Principal insurance policies	R$ 16,779	13,235	6,544
Civil Liability [Member]
Statement Line Items [Line Items]
Type of coverage	Electric energy distributors
Principal insurance policies	R$ 263,000	200,000	118,000
Personnel [Member]
Statement Line Items [Line Items]
Type of coverage	Group life and personal accidents
Principal insurance policies	R$ 694,341	234,357	202,989
Others [Member]
Statement Line Items [Line Items]
Type of coverage	Operational risks and others
Principal insurance policies	R$ 158,340	R$ 281,914	R$ 323,200

XML

(33) FINANCIAL INSTRUMENTS (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Asset
Cash and cash equivalent	R$ 3,249,642	R$ 6,164,997	R$ 5,682,802	R$ 4,357,455
Derivatives - zero-cost collar	444,029	163,241
Concession financial asset - distribution	23,736
Liability
Borrowings - principal and interest	3,589,607	1,875,648
Borrowings - principal and interest	10,992,057	13,044,041
Debentures - Principal and interest	1,703,073
Derivatives	10,230	R$ 6,055
Financial liability	29,019,225
Carrying Amount [Member]
Asset
Financial assets	10,228,253
Liability
Financial liability	20,263,390
At fair value [member]
Asset
Financial assets	10,228,253
Liability
Financial liability	18,437,887
Level 1 [Member] | Carrying Amount [Member]
Asset
Cash and cash equivalent	2,289,302
Level 1 [Member] | At fair value [member]
Asset
Cash and cash equivalent	2,289,302
Level 2 [Member] | Carrying Amount [Member]
Asset
Cash and cash equivalent	960,340
Derivatives - zero-cost collar	595,872
Liability
Borrowings - principal and interest	6,142,583
Borrowings - principal and interest	4,849,474
Debentures - Principal and interest	9,176,527
Derivatives	94,806
Level 2 [Member] | At fair value [member]
Asset
Cash and cash equivalent	960,340
Derivatives - zero-cost collar	595,872
Liability
Borrowings - principal and interest	5,912,175
Borrowings - principal and interest	4,849,474
Debentures - Principal and interest	7,581,432
Derivatives	94,806
Level 3 [Member] | Carrying Amount [Member]
Asset
Derivatives - zero-cost collar	52,058
Concession financial asset - distribution	6,330,681
Level 3 [Member] | At fair value [member]
Asset
Derivatives - zero-cost collar	52,058
Concession financial asset - distribution	R$ 6,330,681

XML

(33) FINANCIAL INSTRUMENTS (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	R$ 203,901	R$ 641,357
Fair value (carrying amounts) - assets	647,930	804,598
Fair value (carrying amounts) - liabilities	(94,806)	(118,262)
The net fair value of financial assets and liabilities	553,124
The net value of derivative instruments at cost	544,029
Gain (loss) on marking to market	9,095	57,715
Current Financial Assets	444,029	163,241
Current Financial Liabilities	10,230	6,055
Noncurrent Financial Liabilities	84,576	R$ 112,207
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	569,809
Fair value (carrying amounts) - liabilities	(94,806)
The net fair value of financial assets and liabilities	475,004
The net value of derivative instruments at cost	526,148
Gain (loss) on marking to market	(51,145)
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	266,911
Fair value (carrying amounts) - liabilities	(25,124)
The net fair value of financial assets and liabilities	241,787
The net value of derivative instruments at cost	258,941
Gain (loss) on marking to market	(17,154)
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	34,627
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	34,627
The net value of derivative instruments at cost	35,864
Gain (loss) on marking to market	R$ (1,237)
Currency / index	dollar
Maturity range	March 2019
Notional	R$ 117,400
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	42,466
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	42,466
The net value of derivative instruments at cost	42,830
Gain (loss) on marking to market	R$ (363)
Currency / index	dollar
Maturity range	September 2018
Notional	R$ 106,020
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	48,135
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	48,135
The net value of derivative instruments at cost	48,802
Gain (loss) on marking to market	R$ (667)
Currency / index	dollar
Maturity range	March 2019
Notional	R$ 116,600
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | J.P.Morgan [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	24,067
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	24,067
The net value of derivative instruments at cost	24,401
Gain (loss) on marking to market	R$ (334)
Currency / index	dollar
Maturity range	March 2019
Notional	R$ 58,300
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | J.P.Morgan [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	13,808
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	13,808
The net value of derivative instruments at cost	13,659
Gain (loss) on marking to market	R$ 149
Currency / index	dollar
Maturity range	January 2019
Notional	R$ 67,613
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	14,124
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	14,124
The net value of derivative instruments at cost	22,015
Gain (loss) on marking to market	R$ (7,891)
Currency / index	dollar
Maturity range	February 2020
Notional	R$ 142,735
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	89,684
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	89,684
The net value of derivative instruments at cost	89,289
Gain (loss) on marking to market	R$ 395
Currency / index	dollar
Maturity range	February 2018
Notional	R$ 405,300
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(5,236)
The net fair value of financial assets and liabilities	(5,236)
The net value of derivative instruments at cost	(1,653)
Gain (loss) on marking to market	R$ (3,583)
Currency / index	dollar
Maturity range	October 2018
Notional	R$ 329,500
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bradesco [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(5,163)
The net fair value of financial assets and liabilities	(5,163)
The net value of derivative instruments at cost	(4,068)
Gain (loss) on marking to market	R$ (1,095)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(4,805)
The net fair value of financial assets and liabilities	(4,805)
The net value of derivative instruments at cost	(4,055)
Gain (loss) on marking to market	R$ (750)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(4,971)
The net fair value of financial assets and liabilities	(4,971)
The net value of derivative instruments at cost	(4,062)
Gain (loss) on marking to market	R$ (910)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(4,948)
The net fair value of financial assets and liabilities	(4,948)
The net value of derivative instruments at cost	(4,080)
Gain (loss) on marking to market	R$ (868)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	167,645
Fair value (carrying amounts) - liabilities	(19,753)
The net fair value of financial assets and liabilities	147,891
The net value of derivative instruments at cost	158,850
Gain (loss) on marking to market	(10,959)
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(4,805)
The net fair value of financial assets and liabilities	(4,805)
The net value of derivative instruments at cost	(4,055)
Gain (loss) on marking to market	R$ (750)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(2,339)
The net fair value of financial assets and liabilities	(2,339)
The net value of derivative instruments at cost	(2,035)
Gain (loss) on marking to market	R$ (304)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 29,516
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | J.P.Morgan [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	27,050
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	27,050
The net value of derivative instruments at cost	27,259
Gain (loss) on marking to market	R$ (209)
Currency / index	dollar
Maturity range	April 2018
Notional	R$ 55,138
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Bradesco [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	27,046
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	27,046
The net value of derivative instruments at cost	27,257
Gain (loss) on marking to market	R$ (211)
Currency / index	dollar
Maturity range	April 2018
Notional	R$ 55,138
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	45,457
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	45,457
The net value of derivative instruments at cost	47,966
Gain (loss) on marking to market	R$ (2,509)
Currency / index	dollar
Maturity range	March 2019
Notional	R$ 117,250
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	30,880
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	30,880
The net value of derivative instruments at cost	35,979
Gain (loss) on marking to market	R$ (5,099)
Currency / index	dollar
Maturity range	January 2020
Notional	R$ 169,838
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | BNP Paribas [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	37,212
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	37,212
The net value of derivative instruments at cost	36,649
Gain (loss) on marking to market	R$ 563
Currency / index	euro
Maturity range	January 2018
Notional	R$ 175,714
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Bradesco [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(5,163)
The net fair value of financial assets and liabilities	(5,163)
The net value of derivative instruments at cost	(4,068)
Gain (loss) on marking to market	R$ (1,095)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(4,971)
The net fair value of financial assets and liabilities	(4,971)
The net value of derivative instruments at cost	(4,062)
Gain (loss) on marking to market	R$ (910)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(2,474)
The net fair value of financial assets and liabilities	(2,474)
The net value of derivative instruments at cost	(2,040)
Gain (loss) on marking to market	R$ (434)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 29,516
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(27,607)
The net fair value of financial assets and liabilities	(27,607)
The net value of derivative instruments at cost	(17,129)
Gain (loss) on marking to market	(10,478)
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Bradesco [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(103)
The net fair value of financial assets and liabilities	(103)
The net value of derivative instruments at cost	433
Gain (loss) on marking to market	R$ (536)
Currency / index	dollar
Maturity range	September 2019
Notional	R$ 32,636
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(10,985)
The net fair value of financial assets and liabilities	(10,985)
The net value of derivative instruments at cost	(613)
Gain (loss) on marking to market	R$ (10,372)
Currency / index	dollar
Maturity range	September 2020
Notional	R$ 397,320
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(2,070)
The net fair value of financial assets and liabilities	(2,070)
The net value of derivative instruments at cost	(2,355)
Gain (loss) on marking to market	R$ 286
Currency / index	dollar
Maturity range	July 2019
Notional	R$ 117,036
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Votorantim [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(5,339)
The net fair value of financial assets and liabilities	(5,339)
The net value of derivative instruments at cost	(5,316)
Gain (loss) on marking to market	R$ (23)
Currency / index	dollar
Maturity range	June 2019
Notional	R$ 104,454
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(9,110)
The net fair value of financial assets and liabilities	(9,110)
The net value of derivative instruments at cost	(9,278)
Gain (loss) on marking to market	R$ 167
Currency / index	dollar
Maturity range	December 2019
Notional	R$ 174,525
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	124,448
Fair value (carrying amounts) - liabilities	(19,619)
The net fair value of financial assets and liabilities	104,829
The net value of derivative instruments at cost	110,579
Gain (loss) on marking to market	(5,750)
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	22,785
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	22,785
The net value of derivative instruments at cost	23,054
Gain (loss) on marking to market	R$ (270)
Currency / index	dollar
Maturity range	April 2018
Notional	R$ 36,270
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(4,805)
The net fair value of financial assets and liabilities	(4,805)
The net value of derivative instruments at cost	(4,055)
Gain (loss) on marking to market	R$ (750)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	101,289
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	101,289
The net value of derivative instruments at cost	102,467
Gain (loss) on marking to market	R$ (1,178)
Currency / index	dollar
Maturity range	May 2018
Notional	R$ 168,346
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of America Merrill Lynch [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(4,678)
The net fair value of financial assets and liabilities	(4,678)
The net value of derivative instruments at cost	(4,070)
Gain (loss) on marking to market	R$ (609)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Citibank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(4,971)
The net fair value of financial assets and liabilities	(4,971)
The net value of derivative instruments at cost	(4,062)
Gain (loss) on marking to market	R$ (910)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Bank of Tokyo-Mitsubishi [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	374
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	374
The net value of derivative instruments at cost	1,313
Gain (loss) on marking to market	R$ (939)
Currency / index	dollar
Maturity range	October 2018
Notional	R$ 169,260
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member] | Bradesco [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(5,163)
The net fair value of financial assets and liabilities	(5,163)
The net value of derivative instruments at cost	(4,068)
Gain (loss) on marking to market	R$ (1,095)
Currency / index	dollar
Maturity range	May 2021
Notional	R$ 59,032
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(1,167)
The net fair value of financial assets and liabilities	(1,167)
The net value of derivative instruments at cost	(1,327)
Gain (loss) on marking to market	R$ 160
Currency / index	dollar
Maturity range	July 2019
Notional	R$ 65,936
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | Paulista Lajeado Energia S.A. ("Paulista Lajeado") [Member] | Itau [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	598
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	598
The net value of derivative instruments at cost	557
Gain (loss) on marking to market	R$ 41
Currency / index	dollar
Maturity range	March 2018
Notional	R$ 35,000
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	10,208
Fair value (carrying amounts) - liabilities	(1,537)
The net fair value of financial assets and liabilities	8,671
The net value of derivative instruments at cost	15,676
Gain (loss) on marking to market	(7,005)
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	0
Fair value (carrying amounts) - liabilities	(1,537)
The net fair value of financial assets and liabilities	(1,537)
The net value of derivative instruments at cost	(1,608)
Gain (loss) on marking to market	R$ 71
Currency / index	dollar
Maturity range	August 2018
Notional	R$ 45,360
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	6,243
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	6,243
The net value of derivative instruments at cost	10,610
Gain (loss) on marking to market	R$ (4,367)
Currency / index	dollar
Maturity range	September 2020
Notional	R$ 249,989
Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member] | Scotiabank [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	3,964
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	3,964
The net value of derivative instruments at cost	6,674
Gain (loss) on marking to market	R$ (2,709)
Currency / index	dollar
Maturity range	October 2020
Notional	R$ 150,011
Not Designated as Hedging Instrument [Member] | Exchange Rate Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | J.P.Morgan [Member]
Statement Line Items [Line Items]
Gain (loss) on marking to market	R$ 1,919
Currency / index	IPCA
Maturity range	April 2019
Not Designated as Hedging Instrument [Member] | Price Index Hedge [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	R$ 20,525
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	20,525
The net value of derivative instruments at cost	16,688
Gain (loss) on marking to market	3,837
Not Designated as Hedging Instrument [Member] | Price Index Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | J.P.Morgan [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	10,263
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	10,263
The net value of derivative instruments at cost	8,344
Notional	35,235
Not Designated as Hedging Instrument [Member] | Price Index Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Santander [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	10,263
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	10,263
The net value of derivative instruments at cost	8,344
Gain (loss) on marking to market	R$ 1,919
Currency / index	IPCA
Maturity range	April 2019
Notional	R$ 35,235
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	26,063
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	26,063
The net value of derivative instruments at cost	17,881
Gain (loss) on marking to market	8,182
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	1,893
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	1,893
The net value of derivative instruments at cost	434
Gain (loss) on marking to market	1,459
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | J.P.Morgan [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	1,112
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	1,112
The net value of derivative instruments at cost	255
Gain (loss) on marking to market	R$ 857
Currency / index	CDI
Maturity range	February 2021
Notional	R$ 300,000
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Votorantim [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	380
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	380
The net value of derivative instruments at cost	87
Gain (loss) on marking to market	R$ 293
Currency / index	CDI
Maturity range	February 2021
Notional	R$ 100,000
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member] | Santander [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	401
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	401
The net value of derivative instruments at cost	92
Gain (loss) on marking to market	R$ 309
Currency / index	CDI
Maturity range	February 2021
Notional	R$ 105,000
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	938
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	938
The net value of derivative instruments at cost	213
Gain (loss) on marking to market	724
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Votorantim [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	536
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	536
The net value of derivative instruments at cost	122
Gain (loss) on marking to market	R$ 414
Currency / index	CDI
Maturity range	February 2021
Notional	R$ 135,000
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member] | Santander [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	402
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	402
The net value of derivative instruments at cost	91
Gain (loss) on marking to market	R$ 310
Currency / index	CDI
Maturity range	February 2021
Notional	R$ 100,000
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Votorantim [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	2,088
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	2,088
The net value of derivative instruments at cost	403
Gain (loss) on marking to market	R$ 1,685
Currency / index	CDI
Maturity range	August 2020
Notional	R$ 460,000
Not Designated as Hedging Instrument [Member] | Interest Rate Hedge [Member] | Rio Grande Energia S.A. ("RGE") [Member] | Votorantim [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	620
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	620
The net value of derivative instruments at cost	143
Gain (loss) on marking to market	R$ 477
Currency / index	CDI
Maturity range	February 2021
Notional	R$ 170,000
Not Designated as Hedging Instrument [Member] | Other Derivatives [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	52,058
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	52,058
The net value of derivative instruments at cost	0
Gain (loss) on marking to market	52,058
Not Designated as Hedging Instrument [Member] | Other Derivatives [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Votorantim [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	14,948
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	14,948
The net value of derivative instruments at cost	0
Gain (loss) on marking to market	R$ 14,948
Currency / index	dollar
Maturity range	September 2020
Notional	R$ 19,975
Not Designated as Hedging Instrument [Member] | Other Derivatives [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Itau [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	18,126
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	18,126
The net value of derivative instruments at cost	0
Gain (loss) on marking to market	R$ 18,126
Currency / index	dollar
Maturity range	September 2020
Notional	R$ 19,975
Not Designated as Hedging Instrument [Member] | Other Derivatives [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member] | Santander [Member]
Statement Line Items [Line Items]
Fair value (carrying amounts) - assets	18,984
Fair value (carrying amounts) - liabilities	0
The net fair value of financial assets and liabilities	18,984
The net value of derivative instruments at cost	0
Gain (loss) on marking to market	R$ 18,984
Currency / index	dollar
Maturity range	September 2020
Notional	R$ 25,248

XML

(33) FINANCIAL INSTRUMENTS (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Gain (Loss)	R$ (235,852)	R$ (1,399,988)	R$ 1,514,439
Exchange Variation [Member] | CPFL Energia S.A. ("CPFL Energia") [Member]
Statement Line Items [Line Items]
Gain (Loss)	0	(76,202)	71,492
Exchange Variation [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(89,612)	(802,479)	843,224
Exchange Variation [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(19,799)	(358,412)	300,652
Exchange Variation [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(27,237)	(252,321)	291,612
Exchange Variation [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(41,793)	(145,933)	122,294
Exchange Variation [Member] | Companhia Luz e Forca Santa Cruz ("CPFL Santa Cruz") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(947)	(6,986)	9,899
Exchange Variation [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(947)	(1,076)	4,596
Exchange Variation [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(947)	(7,577)	12,404
Exchange Variation [Member] | Companhia Jaguari de Energia ("CPFL Jaguari") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(947)	(10,236)	16,616
Exchange Variation [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member]
Statement Line Items [Line Items]
Gain (Loss)	0	0	2,022
Exchange Variation [Member] | Paulista Lajeado Energia S.A. ("Paulista Lajeado") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(2,052)	(11,046)	4,626
Exchange Variation [Member] | CPFL Telecom S.A ("CPFL Telecom") [Member]
Statement Line Items [Line Items]
Gain (Loss)	0	0	3,204
Exchange Variation [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member]
Statement Line Items [Line Items]
Gain (Loss)	14,567	(13,857)	5,367
Exchange Variation [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member]
Statement Line Items [Line Items]
Gain (Loss)	0	(3,420)	3,810
Mark to Market [Member] | CPFL Energia S.A. ("CPFL Energia") [Member]
Statement Line Items [Line Items]
Gain (Loss)	0	2,319	(2,319)
Mark to Market [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(25,410)	118,663	(98,738)
Mark to Market [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(18,999)	48,193	(32,431)
Mark to Market [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(10,679)	48,915	(29,946)
Mark to Market [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(6,033)	66,425	(7,896)
Mark to Market [Member] | Companhia Luz e Forca Santa Cruz ("CPFL Santa Cruz") [Member]
Statement Line Items [Line Items]
Gain (Loss)	120	148	(80)
Mark to Market [Member] | Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member]
Statement Line Items [Line Items]
Gain (Loss)	120	(80)	(76)
Mark to Market [Member] | Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member]
Statement Line Items [Line Items]
Gain (Loss)	120	170	(83)
Mark to Market [Member] | Companhia Jaguari de Energia ("CPFL Jaguari") [Member]
Statement Line Items [Line Items]
Gain (Loss)	120	273	(63)
Mark to Market [Member] | Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member]
Statement Line Items [Line Items]
Gain (Loss)	0	0	(33)
Mark to Market [Member] | Paulista Lajeado Energia S.A. ("Paulista Lajeado") [Member]
Statement Line Items [Line Items]
Gain (Loss)	66	1,649	(1,675)
Mark to Market [Member] | CPFL Telecom S.A ("CPFL Telecom") [Member]
Statement Line Items [Line Items]
Gain (Loss)	0	0	6
Mark to Market [Member] | CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member]
Statement Line Items [Line Items]
Gain (Loss)	(7,009)	2,383	(2,378)
Mark to Market [Member] | CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member]
Statement Line Items [Line Items]
Gain (Loss)	0	254	(87)
Interest Rate Variation [Member] | Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Gain (Loss)	304	(1,423)	(2,250)
Interest Rate Variation [Member] | Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Gain (Loss)	175	(661)	(609)
Interest Rate Variation [Member] | Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Gain (Loss)	115	(835)	(1,321)
Interest Rate Variation [Member] | CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Gain (Loss)	R$ 852	R$ 3,161	R$ 2,600

XML

(33) FINANCIAL INSTRUMENTS (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
As of Beginning Year	R$ 57,715	R$ 6,380
Measurement at fair value	16,715	67,986
Net cash received from settlement of flows	(22,372)	(16,651)
As of Ending Year	52,058	57,715
Assets [Member]
Statement Line Items [Line Items]
As of Beginning Year	57,715	8,820
Measurement at fair value	16,715	65,546
Net cash received from settlement of flows	(22,372)	(16,651)
As of Ending Year	52,058	57,715
Liabilities [Member]
Statement Line Items [Line Items]
As of Beginning Year	0	(2,440)
Measurement at fair value	0	2,440
Net cash received from settlement of flows	0	0
As of Ending Year	R$ 0	R$ 0

XML

(33) FINANCIAL INSTRUMENTS (Details 4) - Exchange Rate Hedge [Member] R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Financial Liability Instruments [Member]
Statement Line Items [Line Items]
Exposure	R$ (4,641,924)
Decrease (increase) Currency depreciation	(209,785)
Decrease (increase) Currency appreciation / depreciation of 25%	1,003,142
Decrease (increase) Currency appreciation / depreciation of 50%	2,216,070
Derivatives - Plain Vanilla Swap [Member]
Statement Line Items [Line Items]
Exposure	4,687,768
Decrease (increase) Currency depreciation	211,857
Decrease (increase) Currency appreciation / depreciation of 25%	(1,013,050)
Decrease (increase) Currency appreciation / depreciation of 50%	(2,237,956)
Financial Liability Instruments & Derivatives - Plain Vanilla Swap [Member]
Statement Line Items [Line Items]
Exposure	R$ 45,844
Risk	drop in the dollar
Decrease (increase) Currency depreciation	R$ 2,072
Decrease (increase) Currency appreciation / depreciation of 25%	(9,908)
Decrease (increase) Currency appreciation / depreciation of 50%	(21,886)
Financial Liability Instruments [Member]
Statement Line Items [Line Items]
Exposure	(218,814)
Decrease (increase) Currency depreciation	(14,978)
Decrease (increase) Currency appreciation / depreciation of 25%	43,470
Decrease (increase) Currency appreciation / depreciation of 50%	101,918
Derivatives - Plain Vanilla Swap [Member]
Statement Line Items [Line Items]
Exposure	219,694
Decrease (increase) Currency depreciation	15,038
Decrease (increase) Currency appreciation / depreciation of 25%	(43,645)
Decrease (increase) Currency appreciation / depreciation of 50%	(102,328)
Financial Liability Instruments & Derivatives - Plain Vanilla Swap [Member]
Statement Line Items [Line Items]
Exposure	R$ 880
Risk	drop in the euro
Decrease (increase) Currency depreciation	R$ 60
Decrease (increase) Currency appreciation / depreciation of 25%	(175)
Decrease (increase) Currency appreciation / depreciation of 50%	(410)
Derivatives - Zero-cost collar [Member]
Statement Line Items [Line Items]
Exposure - US$ thousand	R$ 65,197
Risk	dollar apprec.
Decrease (increase) Currency depreciation	R$ (56,138)
Decrease (increase) Currency appreciation / depreciation of 25%	(80,491)
Decrease (increase) Currency appreciation / depreciation of 50%	R$ (104,844)

XML

(33) FINANCIAL INSTRUMENTS (Details 5) - Interest Rate Hedge [Member] R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Exposure	R$ (8,229,862)
Decrease (increase) Scenario I	61,401
Decrease (increase) Raise/drop of index by 25%	(227,090)
Decrease (increase) Raise/drop of index by 50%	(515,580)
CDI [Member]
Statement Line Items [Line Items]
Exposure	R$ (9,719,308)
Risk	CDI apprec.
Decrease (increase) Scenario I	R$ 7,775
Decrease (increase) Raise/drop of index by 25%	(157,695)
Decrease (increase) Raise/drop of index by 50%	(323,167)
CDI [Member] | Financial Liability Instruments [Member]
Statement Line Items [Line Items]
Exposure	(8,988,008)
Decrease (increase) Scenario I	7,190
Decrease (increase) Raise/drop of index by 25%	(145,830)
Decrease (increase) Raise/drop of index by 50%	(298,851)
CDI [Member] | Derivatives - Plain Vanilla Swap [Member]
Statement Line Items [Line Items]
Exposure	(4,501,345)
Decrease (increase) Scenario I	3,601
Decrease (increase) Raise/drop of index by 25%	(73,034)
Decrease (increase) Raise/drop of index by 50%	(149,670)
CDI [Member] | Financial Asset Instruments [Member]
Statement Line Items [Line Items]
Exposure	3,770,045
Decrease (increase) Scenario I	(3,016)
Decrease (increase) Raise/drop of index by 25%	61,169
Decrease (increase) Raise/drop of index by 50%	125,354
IGP-M [Member] | Financial Liability Instruments [Member]
Statement Line Items [Line Items]
Exposure	R$ (57,291)
Risk	IGP-M apprec.
Decrease (increase) Scenario I	R$ (2,286)
Decrease (increase) Raise/drop of index by 25%	(2,783)
Decrease (increase) Raise/drop of index by 50%	(3,280)
TJLP [Member] | Financial Liability Instruments [Member]
Statement Line Items [Line Items]
Exposure	R$ (3,944,876)
Risk	TJLP apprec.
Decrease (increase) Scenario I	R$ 9,862
Decrease (increase) Raise/drop of index by 25%	(56,708)
Decrease (increase) Raise/drop of index by 50%	(123,277)
IPCA [Member]
Statement Line Items [Line Items]
Exposure	R$ 5,114,198
Risk	drop in the IPCA
Decrease (increase) Scenario I	R$ 56,768
Decrease (increase) Raise/drop of index by 25%	7,287
Decrease (increase) Raise/drop of index by 50%	(42,192)
IPCA [Member] | Financial Liability Instruments [Member]
Statement Line Items [Line Items]
Exposure	(1,311,432)
Decrease (increase) Scenario I	(14,557)
Decrease (increase) Raise/drop of index by 25%	(1,869)
Decrease (increase) Raise/drop of index by 50%	10,819
IPCA [Member] | Derivatives - Plain Vanilla Swap [Member]
Statement Line Items [Line Items]
Exposure	94,949
Decrease (increase) Scenario I	1,054
Decrease (increase) Raise/drop of index by 25%	135
Decrease (increase) Raise/drop of index by 50%	(783)
IPCA [Member] | Concession financial asset
Statement Line Items [Line Items]
Exposure	6,330,681
Decrease (increase) Scenario I	70,271
Decrease (increase) Raise/drop of index by 25%	9,021
Decrease (increase) Raise/drop of index by 50%	(52,228)
SELIC [Member]
Statement Line Items [Line Items]
Exposure	R$ 377,415
Risk	drop in the SELIC
Decrease (increase) Scenario I	R$ (10,718)
Decrease (increase) Raise/drop of index by 25%	(17,191)
Decrease (increase) Raise/drop of index by 50%	(23,664)
SELIC [Member] | Financial Liability Instruments [Member]
Statement Line Items [Line Items]
Exposure	(139,926)
Decrease (increase) Scenario I	3,974
Decrease (increase) Raise/drop of index by 25%	6,374
Decrease (increase) Raise/drop of index by 50%	8,773
SELIC [Member] | Sector Financial Asset and Liability [Member]
Statement Line Items [Line Items]
Exposure	517,341
Decrease (increase) Scenario I	(14,692)
Decrease (increase) Raise/drop of index by 25%	(23,565)
Decrease (increase) Raise/drop of index by 50%	R$ (32,437)

XML

(33) FINANCIAL INSTRUMENTS (Details 6 ) R$ in Thousands	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Financial liabilities	R$ 29,019,225
Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	4,586,608
1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	1,568,367
3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	4,500,694
1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	10,720,623
4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	3,530,892
More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	4,112,041
Liquidity Risk [Member] | Trade payables [Member]
Statement Line Items [Line Items]
Financial liabilities	3,676,787
Liquidity Risk [Member] | Trade payables [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	3,524,624
Liquidity Risk [Member] | Trade payables [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	16,307
Liquidity Risk [Member] | Trade payables [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	7,418
Liquidity Risk [Member] | Trade payables [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Trade payables [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Trade payables [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	R$ 128,438
Liquidity Risk [Member] | Borrowings - principal and interest [Member]
Statement Line Items [Line Items]
Weighted average interest rates	7.95%
Financial liabilities	R$ 13,362,247
Liquidity Risk [Member] | Borrowings - principal and interest [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	336,255
Liquidity Risk [Member] | Borrowings - principal and interest [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	947,051
Liquidity Risk [Member] | Borrowings - principal and interest [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	2,904,702
Liquidity Risk [Member] | Borrowings - principal and interest [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	5,267,176
Liquidity Risk [Member] | Borrowings - principal and interest [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	1,485,520
Liquidity Risk [Member] | Borrowings - principal and interest [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	2,421,543
Liquidity Risk [Member] | Derivatives [Member]
Statement Line Items [Line Items]
Financial liabilities	106,781
Liquidity Risk [Member] | Derivatives [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	39
Liquidity Risk [Member] | Derivatives [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	523
Liquidity Risk [Member] | Derivatives [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	14,160
Liquidity Risk [Member] | Derivatives [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	32,258
Liquidity Risk [Member] | Derivatives [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	59,801
Liquidity Risk [Member] | Derivatives [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	R$ 0
Liquidity Risk [Member] | Debentures - principal and interest [Member]
Statement Line Items [Line Items]
Weighted average interest rates	7.83%
Financial liabilities	R$ 10,790,317
Liquidity Risk [Member] | Debentures - principal and interest [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	35,930
Liquidity Risk [Member] | Debentures - principal and interest [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	544,995
Liquidity Risk [Member] | Debentures - principal and interest [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	1,541,223
Liquidity Risk [Member] | Debentures - principal and interest [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	5,378,610
Liquidity Risk [Member] | Debentures - principal and interest [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	1,938,783
Liquidity Risk [Member] | Debentures - principal and interest [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	1,350,776
Liquidity Risk [Member] | Regulatory charges [Member]
Statement Line Items [Line Items]
Financial liabilities	581,600
Liquidity Risk [Member] | Regulatory charges [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	581,600
Liquidity Risk [Member] | Regulatory charges [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Regulatory charges [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Regulatory charges [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Regulatory charges [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Regulatory charges [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	R$ 0
Liquidity Risk [Member] | Use of public asset [Member]
Statement Line Items [Line Items]
Weighted average interest rates	9.24%
Financial liabilities	R$ 258,357
Liquidity Risk [Member] | Use of public asset [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	1,645
Liquidity Risk [Member] | Use of public asset [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	3,305
Liquidity Risk [Member] | Use of public asset [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	14,979
Liquidity Risk [Member] | Use of public asset [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	42,579
Liquidity Risk [Member] | Use of public asset [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	46,788
Liquidity Risk [Member] | Use of public asset [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	149,061
Liquidity Risk [Member] | Others [Member]
Statement Line Items [Line Items]
Financial liabilities	243,136
Liquidity Risk [Member] | Others [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	106,515
Liquidity Risk [Member] | Others [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	56,186
Liquidity Risk [Member] | Others [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	18,212
Liquidity Risk [Member] | Others [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Others [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Others [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	62,223
Liquidity Risk [Member] | Consumers and concessionaires [Member]
Statement Line Items [Line Items]
Financial liabilities	137,541
Liquidity Risk [Member] | Consumers and concessionaires [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	60,298
Liquidity Risk [Member] | Consumers and concessionaires [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	25,844
Liquidity Risk [Member] | Consumers and concessionaires [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	6,926
Liquidity Risk [Member] | Consumers and concessionaires [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Consumers and concessionaires [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Consumers and concessionaires [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	44,473
Liquidity Risk [Member] | EPE / FNDCT / PROCEL [Member]
Statement Line Items [Line Items]
Financial liabilities	15,361
Liquidity Risk [Member] | EPE / FNDCT / PROCEL [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	849
Liquidity Risk [Member] | EPE / FNDCT / PROCEL [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	3,226
Liquidity Risk [Member] | EPE / FNDCT / PROCEL [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	11,286
Liquidity Risk [Member] | EPE / FNDCT / PROCEL [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | EPE / FNDCT / PROCEL [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | EPE / FNDCT / PROCEL [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Collections agreement [Member]
Statement Line Items [Line Items]
Financial liabilities	72,484
Liquidity Risk [Member] | Collections agreement [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	45,368
Liquidity Risk [Member] | Collections agreement [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	27,116
Liquidity Risk [Member] | Collections agreement [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Collections agreement [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Collections agreement [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Collections agreement [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Reversal fund [Member]
Statement Line Items [Line Items]
Financial liabilities	17,750
Liquidity Risk [Member] | Reversal fund [Member] | Less than 1 Month [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Reversal fund [Member] | 1-3 Months [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Reversal fund [Member] | 3 Months To 1 Year [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Reversal fund [Member] | 1-3 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Reversal fund [Member] | 4-5 Years [Member]
Statement Line Items [Line Items]
Financial liabilities	0
Liquidity Risk [Member] | Reversal fund [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Financial liabilities	R$ 17,750

XML

(34) COMMITTMENTS (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$)
Statement Line Items [Line Items]
Total	R$ 147,810,330
Less than 1 year [Member]
Statement Line Items [Line Items]
Total	16,008,689
1-3 years [Member]
Statement Line Items [Line Items]
Total	29,049,391
4-5 years [Member]
Statement Line Items [Line Items]
Total	28,646,012
More than 5 years [Member]
Statement Line Items [Line Items]
Total	74,106,237
Operational leasings
Statement Line Items [Line Items]
Total	R$ 226,241
Duration	Up to 15 years
Operational leasings | Less than 1 year [Member]
Statement Line Items [Line Items]
Total	R$ 16,579
Operational leasings | 1-3 years [Member]
Statement Line Items [Line Items]
Total	29,440
Operational leasings | 4-5 years [Member]
Statement Line Items [Line Items]
Total	25,053
Operational leasings | More than 5 years [Member]
Statement Line Items [Line Items]
Total	155,169
Energy purchase agreements (except Itaipu) [Member]
Statement Line Items [Line Items]
Total	R$ 88,092,913
Duration	Up to 28 years
Energy purchase agreements (except Itaipu) [Member] | Less than 1 year [Member]
Statement Line Items [Line Items]
Total	R$ 10,870,752
Energy purchase agreements (except Itaipu) [Member] | 1-3 years [Member]
Statement Line Items [Line Items]
Total	18,433,971
Energy purchase agreements (except Itaipu) [Member] | 4-5 years [Member]
Statement Line Items [Line Items]
Total	17,250,704
Energy purchase agreements (except Itaipu) [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Total	41,537,486
Energy purchase from Itaipu [Member]
Statement Line Items [Line Items]
Total	R$ 24,458,379
Duration	Up to 28 years
Energy purchase from Itaipu [Member] | Less than 1 year [Member]
Statement Line Items [Line Items]
Total	R$ 2,613,587
Energy purchase from Itaipu [Member] | 1-3 years [Member]
Statement Line Items [Line Items]
Total	5,758,898
Energy purchase from Itaipu [Member] | 4-5 years [Member]
Statement Line Items [Line Items]
Total	6,599,478
Energy purchase from Itaipu [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Total	17,997,838
Energy system service charges [Member]
Statement Line Items [Line Items]
Total	R$ 32,969,801
Duration	Up to 32 years
Energy system service charges [Member] | Less than 1 year [Member]
Statement Line Items [Line Items]
Total	R$ 2,613,587
Energy system service charges [Member] | 1-3 years [Member]
Statement Line Items [Line Items]
Total	5,758,898
Energy system service charges [Member] | 4-5 years [Member]
Statement Line Items [Line Items]
Total	6,599,478
Energy system service charges [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Total	17,997,838
GSF renegotiation [Member]
Statement Line Items [Line Items]
Total	R$ 363,755
Duration	Up to 30 years
GSF renegotiation [Member] | Less than 1 year [Member]
Statement Line Items [Line Items]
Total	R$ 26,997
GSF renegotiation [Member] | 1-3 years [Member]
Statement Line Items [Line Items]
Total	13,267
GSF renegotiation [Member] | 4-5 years [Member]
Statement Line Items [Line Items]
Total	47,284
GSF renegotiation [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Total	276,207
Power plant constrution projects [Member]
Statement Line Items [Line Items]
Total	R$ 108,495
Duration	Up to 3 years
Power plant constrution projects [Member] | Less than 1 year [Member]
Statement Line Items [Line Items]
Total	R$ 97,176
Power plant constrution projects [Member] | 1-3 years [Member]
Statement Line Items [Line Items]
Total	11,319
Power plant constrution projects [Member] | 4-5 years [Member]
Statement Line Items [Line Items]
Total	0
Power plant constrution projects [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Total	0
Trade payables [Member]
Statement Line Items [Line Items]
Total	R$ 1,590,746
Duration	Up to 17 years
Trade payables [Member] | Less than 1 year [Member]
Statement Line Items [Line Items]
Total	R$ 102,441
Trade payables [Member] | 1-3 years [Member]
Statement Line Items [Line Items]
Total	237,673
Trade payables [Member] | 4-5 years [Member]
Statement Line Items [Line Items]
Total	244,851
Trade payables [Member] | More than 5 years [Member]
Statement Line Items [Line Items]
Total	R$ 1,005,781

XML

(35) NON-CASH TRANSACTION (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Transactions resulting from business combinations
Borrowings and debentures	R$ 0	R$ (1,156,621)	R$ 0
Concession financial asset	(12,338)	876,281	0
Intangible assets	(22,165)	1,870,268	0
Property, plant and equipment acquired	(4,800)	0	0
Other net assets acquired	0	(1,911)	0
Total transactions resulting from business combinations	(39,303)	1,591,839	0
Cash and cash equivalents acquired in the business combination	0	(95,164)	0
Consideration paid in the acquisition, net	(39,303)	1,496,675	0
Other transactions
Capital increase through earnings reserve	0	392,272	554,888
Escrow deposits to property, plant and equipment	4	3,418	0
Interest capitalized in property, plant and equipment	29,817	54,733	34,212
Interest capitalized in concession financial asset - distribution infrastructure	20,726	13,349	11,358
Reversal of contingencies against intangible assets	0	7,591	0
Repayment of intercompany loans with noncontrolling shareholders' dividends	259	0	0
Provision for socio environmental costscapitalized in property, plant and equipment	41,213	0	0
Transfers between property, plant and equipment and other assets	R$ 32,600	R$ 14,592	R$ 2,928

XML

(36) RELEVANT FACT AND EVENTS AFTER THE REPORTING PERIOD (Details) - Non-convertible debentures [Member] - Issued in January 2018 [Member] R$ in Thousands	12 Months Ended
	Dec. 31, 2017 BRL (R$) shares
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Issue	9th issue - single series
Quantity issued | shares	1,380,000
Amount | R$	R$ 1,380,000
Maturity	January 2021
Interest	Semiannual
Utilization	Working capital improvement
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Issue	9th issue - single series
Quantity issued | shares	215,000
Amount | R$	R$ 215,000
Maturity	January 2021
Interest	Semiannual
Utilization	Working capital improvement
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Issue	9th issue - single series
Quantity issued | shares	220,000
Amount | R$	R$ 220,000
Maturity	January 2021
Interest	Semiannual
Utilization	Working capital improvement
Companhia Luz e Forca Santa Cruz ("CPFL Santa Cruz") [Member]
Statement Line Items [Line Items]
Issue	2nd issue - single series
Quantity issued | shares	190,000
Amount | R$	R$ 190,000
Maturity	January 2021
Interest	Semiannual
Utilization	Working capital improvement
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Issue	10th issue - single series
Quantity issued | shares	190,000
Amount | R$	R$ 190,000
Maturity	December 2018
Interest	Semiannual
Utilization	Working capital improvement
CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member]
Statement Line Items [Line Items]
Issue	4th issue - single series
Quantity issued | shares	115,000
Amount | R$	R$ 115,000
Maturity	January 2019
Interest	Semiannual
Utilization	Working capital improvement
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Issue	6th issue - single series
Quantity issued | shares	520,000
Amount | R$	R$ 300,000
Maturity	December 2020
Interest	Semiannual
Utilization	Working capital improvement

XML

(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	R$ 3,249,642	R$ 6,164,997	R$ 5,682,802	R$ 4,357,455
Other receivables	900,498	797,181
Total current assets	9,581,212	11,379,187
Deferred tax assets	943,199	922,858
Investments	1,001,550	1,493,753
Other receivables	840,192	766,253
Total noncurrent assets	31,701,701	30,791,805
Total assets	41,282,912	42,170,992	40,532,471
LIABILITIES
Other payables	961,306	807,623
Total current liabilities	11,378,688	9,018,492
Debentures	7,473,454	7,452,672
Other payables	426,890	309,292
Total noncurrent liabilities	18,717,881	22,779,832
Equity attributable to the owners of the company	8,961,528	7,970,021
Total liabilities and equity	41,282,912	42,170,992
Unconsolidated [member]
ASSETS
Cash and cash equivalents	6,581	64,973	R$ 424,192	R$ 799,775
Dividends and interest on capital	204,807	642,978
Other receivables	63,993	83,064
Total current assets	275,382	791,016
Deferred tax assets	145,779	171,073
Investments	8,557,673	7,866,100
Other receivables	484,814	80,775
Total noncurrent assets	9,188,266	8,117,948
Total assets	9,463,648	8,908,964
LIABILITIES
Debentures	1,938	15,334
Dividends and interest on capital	281,919	218,630
Other payables	19,955	21,791
Total current liabilities	303,812	255,755
Debentures	184,388	612,251
Provision for tax, civil and labor risks	600	1,008
Allowance for equity investment losses	0	19,302
Other payables	13,320	50,628
Total noncurrent liabilities	198,308	683,188
Equity attributable to the owners of the company	8,961,528	7,970,021
Total liabilities and equity	R$ 9,463,648	R$ 8,908,964

XML

(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Net operating revenue	R$ 26,744,905	R$ 19,112,089	R$ 20,599,212
General and administrative expenses	947,072	849,416	863,499
Income from electric energy service	3,021,834	2,522,608	2,645,434
Equity interests in subsidiaries, associates and joint ventures	312,390	311,414	216,885
Finance income (expense)	(1,487,554)	(1,453,474)	(1,407,863)
Profit before taxes	1,846,670	1,380,547	1,454,454
Profit attributable to the owners of the Company	1,179,750	900,885	864,940
Unconsolidated [member]
Statement Line Items [Line Items]
Net operating revenue	1	1,713	1,157
General and administrative expenses	(42,771)	(50,860)	(29,911)
Income from electric energy service	(42,770)	(49,147)	(28,754)
Equity interests in subsidiaries, associates and joint ventures	1,349,766	922,362	926,951
Finance income (expense)	(56,471)	17,183	(22,948)
Profit before taxes	1,250,525	890,398	875,250
Social contribution and income tax	(70,775)	10,487	(10,309)
Profit attributable to the owners of the Company	R$ 1,179,750	R$ 900,885	R$ 864,940

XML

(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Profit for the year	R$ 1,179,750	R$ 900,885	R$ 864,940
Total comprehensive income for the year	1,275,750	506,709	930,488
Unconsolidated [member]
Statement Line Items [Line Items]
Profit for the year	1,179,750	900,885	864,940
Items that will not be reclassified subsequently to profit and loss Equity in comprehensive income of subsidiaries	96,000	(394,175)	65,547
Total comprehensive income for the year	R$ 1,275,750	R$ 506,709	R$ 930,488

XML

(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
OPERATING CASH FLOW
Profit before taxes	R$ 1,846,670	R$ 1,380,547	R$ 1,454,454
ADJUSTMENT TO RECONCILE PROFIT TO CASH FROM OPERATING ACTIVITIES
Depreciation and amortization	1,529,052	1,291,165	1,279,902
Interest on debts, inflation adjustment and exchange rate changes	1,863,311	2,052,959	1,519,819
ADJUSTMENT TO RECONCILE PROFIT TO CASH FROM OPERATING ACTIVITIES	5,506,768	5,015,992	4,551,470
DECREASE (INCREASE) IN OPERATING ASSETS AND LIABILITIES
Dividends and interest on capital received	730,178	83,356	24,050
CASH FLOWS PROVIDED BY OPERATIONS	4,218,652	7,080,894	4,429,684
Interest paid on debts and debentures	(1,846,453)	(1,570,985)	(1,595,649)
Income tax and social contribution paid	(338,175)	(875,883)	(276,061)
NET CASH FROM OPERATING ACTIVITIES	2,034,024	4,634,026	2,557,974
INVESTING ACTIVITIES
NET CASH USED IN INVESTING ACTIVITIES	(2,509,321)	(3,815,219)	(1,524,894)
FINANCING ACTIVITIES
Dividends and interest on capital paid	336,934	231,749	5,204
NET CASH GENERATED BY (USED IN) FINANCING ACTIVITIES	(2,440,057)	(336,612)	292,267
NET INCREASE IN CASH AND CASH EQUIVALENTS	(2,915,354)	482,195	1,325,347
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	6,164,997	5,682,802	4,357,455
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	3,249,642	6,164,997	5,682,802
Unconsolidated [member]
OPERATING CASH FLOW
Profit before taxes	1,250,525	890,398	875,250
ADJUSTMENT TO RECONCILE PROFIT TO CASH FROM OPERATING ACTIVITIES
Depreciation and amortization	217	193	170
Provision for tax, civil and labor risks	61	425	1,497
Interest on debts, inflation adjustment and exchange rate changes	61,520	42,395	94,588
Equity interests in subsidiaries, associates and joint ventures	(1,349,766)	(922,362)	(926,951)
ADJUSTMENT TO RECONCILE PROFIT TO CASH FROM OPERATING ACTIVITIES	(37,443)	11,049	44,553
DECREASE (INCREASE) IN OPERATING ASSETS AND LIABILITIES
Dividends and interest on capital received	1,172,336	1,606,073	627,014
Taxes recoverable	65,182	3,261	(12,350)
Other operating assets and liabilities	(19,043)	8,459	(2,526)
CASH FLOWS PROVIDED BY OPERATIONS	1,181,032	1,628,842	656,691
Interest paid on debts and debentures	(71,844)	(45,470)	(36,858)
Income tax and social contribution paid	(47,438)	(27,117)	(2,172)
NET CASH FROM OPERATING ACTIVITIES	1,061,750	1,556,255	617,661
INVESTING ACTIVITIES
Capital increase in investees	(9,400)	0	(490,010)
Advance for future capital increases	(383,340)	(1,384,520)	(52,680)
Other investing activities	(72,435)	(42,178)	10,298
NET CASH USED IN INVESTING ACTIVITIES	(465,175)	(1,426,698)	(532,392)
FINANCING ACTIVITIES
Borrowings and debentures raised	0	609,060	829,997
Repayment of principal of borrowings and debentures	(434,000)	(888,408)	(1,290,000)
Repayment of derivatives	0	(4,711)	0
Dividends and interest on capital paid	(220,966)	(204,717)	(850)
NET CASH GENERATED BY (USED IN) FINANCING ACTIVITIES	(654,966)	(488,776)	(460,853)
NET INCREASE IN CASH AND CASH EQUIVALENTS	(58,390)	(359,219)	(375,584)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	64,973	424,192	799,775
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	R$ 6,581	R$ 64,973	R$ 424,192

XML

(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 4) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Line Items [Line Items]
Bank balances	R$ 365,031	R$ 170,884
Total	3,249,642	6,164,997	R$ 5,682,802	R$ 4,357,455
Unconsolidated [member]
Statement Line Items [Line Items]
Bank balances	508	426
Investment funds	6,073	64,548
Total	R$ 6,581	R$ 64,973	R$ 424,192	R$ 799,775

XML

(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 5) - Unconsolidated [member] - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Dividend	R$ 170,461	R$ 622,459
Interest on capital	34,344	20,516
Total	204,807	642,978
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Dividend	49,798	0
Total	49,798	0
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Dividend	0	72,080
Interest on capital	0	0
Total	0	72,080
Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member]
Statement Line Items [Line Items]
Dividend	0	8,641
Interest on capital	0	1,986
Total	0	10,627
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Dividend	50,319	24,672
Interest on capital	0	0
Total	50,319	24,672
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Dividend	0	396,086
Interest on capital	0	0
Total	0	396,086
CPFL Centrais Geradoras ("CPFL Centrais Geradoras") [Member]
Statement Line Items [Line Items]
Dividend	17	0
Interest on capital	0	0
Total	17	0
CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
Dividend	0	1,664
Interest on capital	0	0
Total	0	1,664
CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member]
Statement Line Items [Line Items]
Dividend	20,748	86,020
Interest on capital	2,361	1,650
Total	23,109	87,671
CPFL Planalto Ltda. ("CPFL Planalto") [Member]
Statement Line Items [Line Items]
Dividend	888	0
Interest on capital	0	0
Total	888	0
CPFL Atende Centro de Contatos e Atendimento Ltda. ("CPFL Atende") [Member]
Statement Line Items [Line Items]
Dividend	1,003	1,953
Interest on capital	620	554
Total	1,623	2,507
NECT Servicos Administrativos Ltda ("Nect") [Member]
Statement Line Items [Line Items]
Dividend	4,348	5,600
Interest on capital	0	0
Total	4,348	5,600
CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member]
Statement Line Items [Line Items]
Dividend	12,195	9,565
Interest on capital	17,404	16,325
Total	29,599	25,891
TI Nect Servicos de Informatica Ltda. ("Authi") [Member]
Statement Line Items [Line Items]
Dividend	6,228	10,064
Interest on capital	0	0
Total	6,228	10,064
Companhia Luz e Forca Santa Cruz [Member]
Statement Line Items [Line Items]
Dividend	24,918	6,115
Interest on capital	13,960	0
Total	R$ 38,878	R$ 6,115

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(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 6) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current
Income tax and social contribution recoverable	R$ 88,802	R$ 143,943
Other taxes recoverable	306,244	259,905
Total	900,498	797,181
Noncurrent
Income tax and social contribution recoverable	61,464	65,535
Other taxes recoverable	171,980	132,751
Total	840,192	766,253
Unconsolidated [member]
Current
Income tax and social contribution recoverable	17,051	53,246
Other taxes recoverable	46,699	29,590
Associates and subsidiaries	0	0
Escrow deposits	0	0
Advance for future capital increase	0	0
Loans and financing guarantees of subsidiaries	0	0
Others	243	229
Total	63,993	83,064
Noncurrent
Income tax and social contribution recoverable	0	0
Other taxes recoverable	0	0
Associates and subsidiaries	127,147	52,582
Escrow deposits	665	710
Advance for future capital increase	350,000	0
Loans and financing guarantees of subsidiaries	5,761	26,261
Others	1,241	1,223
Total	R$ 484,814	R$ 80,775

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(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 7) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Total	R$ 943,199	R$ 922,858
Unconsolidated [member]
Statement Line Items [Line Items]
Total	145,779	171,073
Unconsolidated [member] | Tax losses carryforwards [member]
Statement Line Items [Line Items]
Total	38,216	42,841
Unconsolidated [member] | Temporary nondeductible differences [member]
Statement Line Items [Line Items]
Total	(408)	1,125
Unconsolidated [member] | Subtotal [member]
Statement Line Items [Line Items]
Total	37,808	43,966
Unconsolidated [member] | Tax losses carryforwards [member]
Statement Line Items [Line Items]
Total	109,103	123,980
Unconsolidated [member] | Temporary nondeductible differences [member]
Statement Line Items [Line Items]
Total	(1,132)	3,126
Unconsolidated [member] | Subtotal [member]
Statement Line Items [Line Items]
Total	R$ 107,971	R$ 127,106

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(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 8) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Number of shares		R$ 467	R$ 7
Equity interest	R$ 7,837,770	7,148,112
Share of profit (loss) of investees	(1,410,685)	(985,074)	(1,035,703)
Amortization of fair value adjustments of assets	(60,918)	(62,713)	(108,754)
Share of profit (loss) of investees, net of amortization of fair value adjustments of assets	1,349,766	922,362	926,950
Investment	7,804,429	5,811,894
Advances for future capital increases	33,340	1,355,520
Allowance for equity investment losses	0	(19,302)
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
Equity interest	1,370,403	1,063,400
Share of profit (loss) of investees	(280,354)	(255,329)	(298,203)
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
Equity interest	461,059	355,755
Share of profit (loss) of investees	(152,080)	(68,114)	(211,637)
Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member]
Statement Line Items [Line Items]
Equity interest	0	52,853
Share of profit (loss) of investees	(9,589)	(10,731)	(13,556)
Companhia Sul Paulista de Energia ("CPFL Sul Paulista") [Member]
Statement Line Items [Line Items]
Equity interest	0	58,895
Share of profit (loss) of investees	(10,545)	(8,455)	(16,201)
Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member]
Statement Line Items [Line Items]
Equity interest	0	33,824
Share of profit (loss) of investees	(6,999)	(9,198)	(6,679)
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
Equity interest	1,680,334	1,614,320
Share of profit (loss) of investees	(117,700)	(102,647)	(145,804)
RGE Sul Distribuidora de Energia S.A. ("RGE Sul") [Member]
Statement Line Items [Line Items]
Equity interest	1,228,317	0
Share of profit (loss) of investees	(57,305)	0	0
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
Equity interest	2,354,115	2,158,384
Share of profit (loss) of investees	(594,026)	(401,148)	(240,520)
CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
Equity interest	50,970	45,099
Share of profit (loss) of investees	(15,709)	(6,655)	(6,670)
CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member]
Statement Line Items [Line Items]
Equity interest	96,093	109,054
Share of profit (loss) of investees	(94,455)	(104,235)	(81,929)
CPFL Planalto Ltda. ("CPFL Planalto") [Member]
Statement Line Items [Line Items]
Equity interest	3,293	2,101
Share of profit (loss) of investees	(3,550)	(2,476)	(1,830)
CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member]
Statement Line Items [Line Items]
Equity interest	105,105	97,968
Share of profit (loss) of investees	12,863	8,175	17,952
CPFL Atende Centro de Contatos e Atendimento Ltda. ("CPFL Atende") [Member]
Statement Line Items [Line Items]
Equity interest	19,338	17,150
Share of profit (loss) of investees	(7,128)	(5,833)	(7,776)
NECT Servicos Administrativos Ltda ("Nect") [Member]
Statement Line Items [Line Items]
Equity interest	15,515	10,295
Share of profit (loss) of investees	(17,392)	(13,424)	(18,155)
CPFL Total Servicos Administrativos Ltda. ("CPFL Total") [Member]
Statement Line Items [Line Items]
Equity interest	20,624	27,570
Share of profit (loss) of investees	(20,865)	(12,817)	(5,836)
CPFL Jaguariuna Participacoes Ltda ("CPFL Jaguariuna") [Member]
Statement Line Items [Line Items]
Equity interest	0	1,256,161
Share of profit (loss) of investees	8,360	35,498	(167)
CPFL Telecom S.A ("CPFL Telecom") [Member]
Statement Line Items [Line Items]
Equity interest	2,018	(19,302)
Share of profit (loss) of investees	14,021	33,333	60,718
CPFL Centrais Geradoras Ltda. ("CPFL Centrais Geradoras") [Member]
Statement Line Items [Line Items]
Equity interest	16,177	15,459
Share of profit (loss) of investees	(735)	(958)	(4,740)
CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member]
Statement Line Items [Line Items]
Equity interest	55,252	61,543
Share of profit (loss) of investees	2,582	(5,926)	(35,194)
TI Nect Servicos de Informatica Ltda. ("Authi") [Member]
Statement Line Items [Line Items]
Equity interest	18,694	16,810
Share of profit (loss) of investees	(24,912)	(24,264)	(2,537)
Companhia Luz e Forca Santa Cruz [Member]
Statement Line Items [Line Items]
Equity interest	0	140,520
Share of profit (loss) of investees	(23,447)	(23,797)	(12,424)
Companhia Jaguari de Energia ( "CPFL Santa Cruz") [Member]
Statement Line Items [Line Items]
Equity interest	340,463	30,255
Share of profit (loss) of investees	R$ (11,720)	R$ (7,988)	R$ (4,852)

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(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 9) - Unconsolidated [member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
TOTAL	R$ 1,172,336	R$ 1,606,073	R$ 627,014
Companhia Paulista de Forca e Luz ("CPFL Paulista") [Member]
Statement Line Items [Line Items]
TOTAL	2,228	948,624	425,400
Companhia Piratininga de Forca e Luz ("CPFL Piratininga") [Member]
Statement Line Items [Line Items]
TOTAL	112,638	267,647	0
Companhia Luz e Forca Santa Cruz ("CPFL Santa Cruz") [Member]
Statement Line Items [Line Items]
TOTAL	8,427	40,009	0
Companhia Leste Paulista de Energia ("CPFL Leste Paulista") [Member]
Statement Line Items [Line Items]
TOTAL	4,449	9,242	0
Companhia Jaguari de Energia ("CPFL Jaguari") [Member]
Statement Line Items [Line Items]
TOTAL	0	1,291	806
Companhia Luz e Forca de Mococa ("CPFL Mococa") [Member]
Statement Line Items [Line Items]
TOTAL	0	7,991	0
Rio Grande Energia S.A. ("RGE") [Member]
Statement Line Items [Line Items]
TOTAL	24,672	172,432	113,012
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
TOTAL	779,533	110,532	0
CPFL Comercializacao Brasil S.A. ("CPFL Brasil") [Member]
Statement Line Items [Line Items]
TOTAL	166,695	1,601	52,599
CPFL Jaguari de Geracao de Energia Ltda ("CPFL Jaguari Geracao") [Member]
Statement Line Items [Line Items]
TOTAL	11,061	4,288	998
CPFL Planalto Ltda. ("CPFL Planalto") [Member]
Statement Line Items [Line Items]
TOTAL	1,471	2,835	1,002
CPFL Servicos, Equipamentos, Industria e Comercio S.A. ("CPFL Servicos") [Member]
Statement Line Items [Line Items]
TOTAL	0	0	7,683
CPFL Atende Centro de Contatos e Atendimento Ltda. ("CPFL Atende") [Member]
Statement Line Items [Line Items]
TOTAL	5,666	3,382	7,899
CPFL Total Servicos Administrativos Ltda. ("CPFL Total") [Member]
Statement Line Items [Line Items]
TOTAL	17,810	10,767	4,734
NECT Servicos Administrativos Ltda ("Nect") [Member]
Statement Line Items [Line Items]
TOTAL	13,424	18,155	10,780
CPFL Geracao de Energia S.A. ("CPFL Geracao") [Member]
Statement Line Items [Line Items]
TOTAL	0	4,740	1,720
CPFL Eficiencia Energetica S.A ("CPFL ESCO") [Member]
Statement Line Items [Line Items]
TOTAL	0	0	380
TI Nect Servicos de Informatica Ltda. ("Authi") [Member]
Statement Line Items [Line Items]
TOTAL	R$ 24,264	R$ 2,537	R$ 0

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(37) CONDENSED UNCONSOLIDATED FINANCIAL INFORMATION (Details 10) - 5th Issue [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
5th Issue	Single series
Current and noncurrent interest	R$ 2,817	R$ 18,069
Noncurrent principal	186,000	620,000
Total	R$ 188,817	R$ 638,069