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INCOME TAX AND SOCIAL CONTRIBUTION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Temporary difference unused tax losses and unused tax credits |
Schedule of Income tax and social contribution | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Current assets |  |  |  |
Current Income Tax |  | 1,477,527 |  | 1,096,658
Current Social Contribution |  | 693,814 |  | 391,246
Negative Balance IRPJ |  | 680,745 |  | 192,149
Negative Balance CSLL |  | 80,172 |  | 69,172
​ |  | 2,932,258 |  | 1,749,225
Current liabilities |  |  |  |
Current Income Tax |  | 21,278 |  | —
Current Social Contribution |  | 8,397 |  | —
​ |  | 29,675 |  | —
Schedule of deferred taxes | ​
​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 |  | 12/31/2022
Non-current asset | ​ | ​ |  |
Income Tax | ​ | 5,077,818 | ​ | 2,605,645
Social Contribution | ​ | 1,647,269 | ​ | 935,517
​ | ​ | 6,725,087 |  | 3,541,162
​ | ​ | ​ | ​ | ​
Non-current liability | ​ | ​ |  | ​
Income Tax | ​ | 3,931,590 | ​ | 4,282,233
Social Contribution | ​ | 1,790,240 | ​ | 2,012,114
​ | ​ | 5,721,830 |  | 6,294,347
Schedule of the subsidiary Eletronorte's realization of deferred assets derived from tax losses and negative basis of social contribution | ​
​ | ​ | ​
2024 |  | 478,665
2025 |  | (753,414)
2026 |  | (624,421)
2027 |  | (560,565)
After 2027 |  | 2,462,997
​ |  | 1,003,258
Schedule of Deferred Tax Assets on Unrecognized Temporary Differences | ​
​ | ​ | ​
Deferred tax assets on unrecognized temporary differences |  | 12/31/2023
Litigation provisions |  | 6,817,900
Actuarial provisions |  | 244,336
ECL |  | 1,601,221
Exchange rate liabilities |  | 127,256
Others |  | 647,436
​ |  | 9,438,150
Schedule of reconciliation of expense with income tax and social contributions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 |  | 12/31/2022 | ​ | 12/31/2021
Operating Profit Before Taxes | ​ | 1,396,363 |  | 3,347,210 | ​ | 11,059,505
​ | ​ | ​ | ​ | ​ | ​ | ​
IRPJ and CSLL calculated at nominal rates |  | (474,763) | ​ | (1,138,051) | ​ | (3,760,232)
​ |  | ​ | ​ | ​ | ​ | ​
Effects of additions and exclusions: |  | ​ | ​ | ​ | ​ | ​
Deferred taxes not recognized/written off |  | 93,800 | ​ | (2,885,746) | ​ | (9,336,783)
Exchange Rate Variation |  | 48,822 | ​ | 40,131 | ​ | (136,397)
Equity pickup method |  | 515,523 | ​ | 805,724 | ​ | 722,018
Provisions |  | (710,044) | ​ | 1,727,714 | ​ | 5,721,293
Financial revenue - Contract Asset | ​ | 34,317 | ​ | 272,872 | ​ | 689,880
Revenue from Dividends/JCP | ​ | — | ​ | (314,694) | ​ | 48,435
Constitution/Reversion of Tax Credits |  | 2,343,448 | ​ | (376,652) | ​ | (887,365)
Tax Incentives (a) |  | 290,574 | ​ | 152,059 | ​ | 732,541
Donations |  | (3,046) | ​ | (20,617) | ​ | (17,830)
Renegotiation of hydrological risk | ​ | (36,735) | ​ | 395,666 | ​ | 1,317,411
Other permanent additions and exclusions | ​ | 896,602 | ​ | 645,981 | ​ | (353,613)
Total (expense)/credit of IRPJ and CSLL | ​ | 2,998,498 | ​ | (695,613) | ​ | (5,260,642)
Schedule of Income tax and social contribution reported in other comprehensive income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 | ​ | 12/31/2022 |  | 12/31/2021
Deferred income tax and social contribution on actuarial gains or losses |  | (37,223) | ​ | (15,068) |  | (359,964)
Deferred income tax and social contribution on remeasurement of the fair value of financial instruments through OCI | ​ | (70,213) | ​ | 142,426 | ​ | 79,621
Income tax and social contribution recognized in other comprehensive results |  | (107,436) | ​ | 127,358 |  | (280,343)
CGT Eletrosul |
Temporary difference unused tax losses and unused tax credits |
Schedule of deferred taxes | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
​ | ​ | ​ | ​ | ​
Deferred tax assets | ​ | ​ | ​ |
Tax losses | ​ | 6,052,988 | ​ | 3,646,840
Actuarial Liabiliites | ​ | 743,519 | ​ | 840,125
Provision for Contingencies | ​ | 2,157,555 |  | 2,128,232
Loss Credits | ​ | 1,313,871 | ​ | 1,224,987
Provisions for non-operating losses | ​ | 367,520 | ​ | 474,198
Estimated losses on investments | ​ | 31,177 | ​ | 166,027
Concession agreements | ​ | 743,636 | ​ | 447,521
Provision for Construction Cost | ​ | 831,931 | ​ | 323,040
Impairment | ​ | 1,149,637 | ​ | 737,282
Provisions for Voluntary Redundancy Program | ​ | 125,642 | ​ | 169,059
Provision for onerous contracts | ​ | 270,435 | ​ | 72,935
Others | ​ | 988,895 | ​ | 785,662
Total Assets | ​ | 14,776,806 | ​ | 11,015,908
​ | ​ | ​ | ​ | ​
Deferred Tax liabilities | ​ | ​ | ​ | ​
Contractual asset | ​ | 9,498,301 | ​ | 9,770,896
Concession agreements | ​ | 1,346,608 | ​ | 1,167,038
Renegotiation of hydrological risk | ​ | 580,402 | ​ | 873,629
Reversion of Construction Cost | ​ | 540,812 | ​ | 472,999
FVOCI Financial Instruments | ​ | 440,834 | ​ | 427,390
Accelerated depreciation | ​ | 304,495 | ​ | 293,257
Others | ​ | 1,062,096 | ​ | 763,884
Total Liabilities | ​ | 13,773,548 | ​ | 13,769,093
​ | ​ | ​ | ​ | ​
Deferred Tax liabilities | ​ | (1,003,258) | ​ | 2,753,185
​

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