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INCOME TAX AND SOCIAL CONTRIBUTION - Deferred income tax and social contributions by category (Details) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2023 | Dec. 31, 2022
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | R$ 14,776,806 | R$ 11,015,908
Deferred tax liabilities | 13,773,548 | 13,769,093
Deferred Tax liabilities | (1,003,258) | 2,753,185
Tax losses |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 6,052,988 | 3,646,840
Actuarial Liabiliites |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 743,519 | 840,125
Provision for Contingencies |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 2,157,555 | 2,128,232
Loss Credits |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 1,313,871 | 1,224,987
Provisions for non-operating losses |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 367,520 | 474,198
Estimated losses on investments |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 31,177 | 166,027
Concession agreements |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 743,636 | 447,521
Deferred tax liabilities | 1,346,608 | 1,167,038
Provision for Construction Cost |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 831,931 | 323,040
Impairment |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 1,149,637 | 737,282
Provisions for Voluntary Dismissal Program |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 125,642 | 169,059
Provision for onerous contracts |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 270,435 | 72,935
Other |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | 1,062,096 | 763,884
Contractual asset |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | 9,498,301 | 9,770,896
Renegotiation of hydrological risk |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | 580,402 | 873,629
Reversion of Construction Cost |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | 540,812 | 472,999
FVOCI Financial Instruments |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | 440,834 | 427,390
Accelerated depreciation |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | 304,495 | 293,257
Other |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 988,895 | R$ 785,662
Madeira Energia S.A. |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax assets | 4,521,514 |
Compensation of tax losses and negative bases on future profits | R$ 2,454,135 |

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