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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