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FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2023
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT |
Measurement of financial leveraging index | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 | ​
Total loans, financing and debentures |  | 60,780,290 |  | 59,106,522 | ​
(+) Derivative financial instruments - debt protection |  | 657,514 |  | — | ​
(-) Marketable securities |  | (6,352,895) |  | (12,605,747) | ​
(-) Cash and Cash Equivalents |  | (13,046,371) |  | (10,739,126) | ​
Net debt |  | 42,038,538 |  | 35,761,649 | ​
(+) Total Shareholders' Equity |  | 112,464,644 |  | 111,028,636 | ​
Total Capital | ​ | 154,503,182 | ​ | 146,790,285 | ​
Financial Leverage index | ​ | 27 | % | 24 | %
The accounting balances of financial assets and liabilities represent a reasonable approximation of fair value | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Level |  | 12/31/2023 |  | 12/31/2022
FINANCIAL ASSETS |  |  |  |  |  |
Amortized cost |  | ​ |  | 19,534,449 |  | 21,864,644
Cash and cash equivalents | ​ | ​ | ​ | 13,046,371 | ​ | 10,739,126
Accounts Receivable, net |  | ​ |  | 5,859,928 |  | 5,497,979
Reimbursement rights |  | ​ |  | — |  | 3,341,835
Amounts Receivable, ENBPAR | ​ | ​ | ​ | — | ​ | 1,264,059
Loans, financing and debentures |  | ​ |  | 628,150 |  | 1,021,645
​ | ​ | ​ | ​ | ​ | ​ | ​
Fair value through result |  | ​ |  | 6,726,501 |  | 13,592,609
Financial investments |  | 2 |  | 5,925,693 |  | 12,198,191
Beneficiary parties | ​ | 2 | ​ | 427,202 | ​ | 407,556
Derivative financial instruments |  | 2 |  | 373,606 |  | 986,862
​ | ​ | ​ | ​ | ​ | ​ | ​
Fair value through other comprehensive income | ​ | ​ |  | 1,104,381 | ​ | 1,761,258
Investments (Interests) | ​ | 1 |  | 1,104,381 | ​ | 1,761,258
​ | ​ | ​ | ​ | ​ | ​ | ​
FINANCIAL LIABILITIES | ​ |  |  |  |  |
Amortized cost | ​ | ​ |  | 99,668,654 |  | 103,279,464
Loans, financing and debentures | ​ | ​ |  | 54,299,620 |  | 59,106,522
Obligations of Law No. 14,182/2021 | ​ | ​ | ​ | 39,519,406 | ​ | 36,659,454
Suppliers | ​ | ​ |  | 2,963,867 |  | 3,517,173
Compulsory loan – Agreements | ​ | ​ |  | 896,746 |  | —
Reimbursement obligations | ​ | ​ | ​ | — | ​ | 1,912,423
Shareholders compensation | ​ | ​ |  | 1,154,836 |  | 924,644
Leases | ​ | ​ |  | 216,747 |  | 753,168
Concessions payable - use of public property | ​ | ​ | ​ | 617,432 | ​ | 406,080
​ | ​ | ​ | ​ | ​ | ​ | ​
Fair value through result |  | ​ |  | 7,138,184 |  | —
Loans, financing and debentures | ​ | 2 | ​ | 6,480,670 | ​ | —
Derivative financial instruments |  | 2 |  | 657,514 |  | —
Schedule of analysis of non-derivative financial liabilities by maturity | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023
​ | ​ | Nominal payment flow
​ | ​ | Up to 1 year |  | From 1 to 2 Years |  | From 2 to 5 Years |  | Over 5 Years |  | Total
FINANCIAL LIABILITIES (Current / Non-Current) |  | 23,534,123 |  | 16,402,453 |  | 37,162,840 |  | 86,456,689 |  | 163,556,105
Obligations of Law No. 14,182/2021 | ​ | 2,196,092 | ​ | 2,832,052 | ​ | 11,675,962 | ​ | 64,112,911 | ​ | 80,817,017
Loans, financing and debentures |  | 16,742,978 |  | 13,246,030 |  | 25,311,936 |  | 21,856,170 |  | 77,157,114
Suppliers | ​ | 2,963,867 | ​ | — | ​ | — | ​ | — | ​ | 2,963,867
Reimbursement Obligations |  | 8,572 |  | — |  | — |  | — |  | 8,572
Shareholders remuneration | ​ | 1,522,866 | ​ | — | ​ | — | ​ | — | ​ | 1,522,866
Leases | ​ | 48,482 | ​ | 75,682 | ​ | 49,138 | ​ | 66,936 | ​ | 240,238
Concessions payable UBP |  | 51,266 |  | 248,689 |  | 125,804 |  | 420,672 |  | 846,431
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2022
​ | ​ | Nominal payment flow
​ |  | Up to 1 year |  | From 1 to 2 Years |  | From 2 to 5 Years |  | Over 5 Years |  | Total
FINANCIAL LIABILITIES (Current / Non-Current) |  | 19,407,655 |  | 23,277,701 |  | 22,324,186 |  | 93,128,374 |  | 158,137,917
Obligations of Law No. 14,182/2021 |  | 1,486,080 |  | 2,094,252 |  | 9,931,788 |  | 65,206,735 |  | 78,718,856
Loans, financing and debentures | ​ | 11,305,856 | ​ | 20,906,210 | ​ | 12,091,000 | ​ | 27,503,632 | ​ | 71,806,698
Suppliers |  | 3,517,173 |  | — |  | — |  | — |  | 3,517,173
Reimbursement Obligations | ​ | 1,912,423 | ​ | — | ​ | — | ​ | — | ​ | 1,912,423
Shareholders remuneration | ​ | 924,644 | ​ | — | ​ | — | ​ | — | ​ | 924,644
Leases |  | 227,819 |  | 239,099 |  | 219,053 |  | 88,490 |  | 774,461
Concessions payable UBP |  | 33,660 |  | 38,140 |  | 82,345 |  | 329,517 |  | 483,662
Schedule of derivative financial instruments | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022
​ | ​ | Asset | ​ | Liability
Derivative financial instruments for debt protection (38.3.4.1) |  | — |  | — |  | 657,514 |  | —
Derivative financial instruments - electrical power supply (38.3.4.2) |  | 373,606 |  | 986,862 |  | — |  | —
Total derivative financial instruments |  | 373,606 |  | 986,862 |  | 657,514 |  | —
Asset Position ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
​ |  | Liability
Debt protection derivative |  |  |  |
Swap - US$ vs CDI - Maturity 02/04/2025 |  | 220,165 |  | —
Swap - US$ vs CDI - Maturity 02/04/2030 |  | 425,137 |  | —
Swap - US$ vs CDI |  | 12,212 |  | —
​ |  | 657,514 |  | —
​ Earnings/(loss) recognized in the results ​
​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 | ​ | 12/31/2022
Variation of fair value of the derivative | ​ | ​ | ​ | ​
Swap - US$ vs CDI - Maturity 02/04/2025 |  | (275,755) |  | —
Swap - US$ vs CDI - Maturity 02/04/2030 |  | (512,050) |  | —
Swap - US$ vs CDI |  | — |  | —
Swap - US$ vs CDI - Maturity 08/29/2025 |  | (15,503) |  | —
Swap - US$ vs CDI - Maturity 06/20/2029 |  | (6,373) |  | —
​ | ​ | ​ | ​ | ​
Variation of fair value of the protected debt |  | ​ |  |
Bonds - Maturity 02/04/2025 |  | 49,395 |  | —
Bonds - Maturity 02/04/2030 |  | (129,796) |  | —
Credit agreement |  | (8,610) |  | —
KFW - Maturity 06/20/2029 |  | (9,689) |  |
​ | ​ | ​ | ​ | ​
Net financial result |  | (908,381) |  | —
Risk of exchange rate appreciation: |
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT |
Assumptions adopted | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Balance on 12/31/2023 |  | Effect on income
​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | Scenario I - | ​ | Scenario II | ​ | Scenario III
​ | ​ | ​ | ​ | Currency |  | Real |  | Probable 2024¹ |  | (+25%)¹ |  | (+50%)¹
EURO |  | Loans, financing and debentures |  | (38,223) |  | (204,552) |  | (5,290) |  | (57,751) |  | (110,211)
​ |  | Impact on the result |  | (38,223) |  | (204,552) |  | (5,290) |  | (57,751) |  | (110,211)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Impact on results in case of appreciation of exchange rates |  | ​ |  | ​ |  | (5,290) |  | (57,751) |  | (110,211)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(1) Assumptions adopted: |  | ​ |  | 12/31/2023 | ​ | Likely | ​ | +25% | ​ | +50%
​ |  | EURO |  | ​ |  | 5.35 |  | 5.49 |  | 6.86 |  | 8.24
Interest rate appreciation risk |
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT |
Impact of each scenario on company results, sensitivity analysis | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Effect on income | ​
​ | ​ | ​ | ​ | Balance on | ​ | Scenario I - | ​ | Scenario II | ​ | Scenario III | ​
​ | ​ | ​ |  | 12/31/2023 |  | Probable 20241 |  | (+25%)1 |  | (+50%)1 |
CDI | ​ | Loans, financing and debentures | ​ | (25,004,174) | ​ | (2,507,919) | ​ | (3,134,898) | ​ | (3,761,878) | ​
​ | ​ | Hedges - Swap US$ vs CDI | ​ | (7,352,802) | ​ | (737,486) | ​ | (921,858) | ​ | (1,106,229) | ​
​ | ​ | Impact on the result | ​ | (32,356,976) | ​ | (3,245,405) | ​ | (4,056,756) | ​ | (4,868,107) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
SELIC | ​ | Loans, financing and debentures | ​ | (2,492,397) | ​ | (230,547) | ​ | (288,183) | ​ | (345,820) | ​
​ | ​ | AIC Reimbursement | ​ | 356,173 | ​ | 32,946 | ​ | 41,183 | ​ | 49,419 | ​
​ | ​ | Impact on the result | ​ | (2,136,224) | ​ | (197,601) | ​ | (247,000) | ​ | (296,401) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
TJLP | ​ | Loans, financing and debentures | ​ | (3,441,837) | ​ | (224,752) | ​ | (280,940) | ​ | (337,128) | ​
​ | ​ | Impact on the result | ​ | (3,441,837) | ​ | (224,752) | ​ | (280,940) | ​ | (337,128) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
IGPM (General Market Price Index) | ​ | Leases | ​ | (216,747) | ​ | (8,735) | ​ | (10,919) | ​ | (13,102) | ​
​ | ​ | Financing and loans receivable | ​ | 171,609 | ​ | 6,916 | ​ | 8,645 | ​ | 10,374 | ​
​ | ​ | Impact on the result | ​ | (45,138) | ​ | (1,819) | ​ | (2,274) | ​ | (2,728) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Obligations of Law No. 14,182/2021 | ​ | (39,519,406) | ​ | (1,430,602) | ​ | (1,788,253) | ​ | (2,145,904) | ​
IPCA | ​ | Loans, financing and debentures | ​ | (26,335,933) | ​ | (953,361) | ​ | (1,191,701) | ​ | (1,430,041) | ​
​ | ​ | Right of reimbursement | ​ | 1,929,899 | ​ | 69,862 | ​ | 87,328 | ​ | 104,794 | ​
​ | ​ | Financing and loans receivable | ​ | 8,111 | ​ | 294 | ​ | 367 | ​ | 440 | ​
​ | ​ | Impact on the result | ​ | (63,917,329) | ​ | (2,313,807) | ​ | (2,892,259) | ​ | (3,470,711) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Impact on profit or loss in case of assessment of national indexes | ​ | ​ | ​ | (5,983,384) | ​ | (7,479,229) | ​ | (8,975,075) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(1) Assumptions adopted: | ​ | 12/31/2023 | ​ | Likely | ​ | +25% | ​ | +50% | ​
​ | ​ | CDI | ​ | 13.03 | % | 10.03 | % | 12.54 | % | 15.05 | %
​ | ​ | SELIC | ​ | 11.75 | % | 9.25 | % | 11.56 | % | 13.88 | %
​ | ​ | TJLP | ​ | 6.55 | % | 6.53 | % | 8.16 | % | 9.80 | %
​ | ​ | IGPM (General Market Price Index) | ​ | -3.22 | % | 4.03 | % | 5.04 | % | 6.05 | %
​ | ​ | IPCA | ​ | 4.41 | % | 3.62 | % | 4.53 | % | 5.43 | %

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