XML 117 R65.htm IDEA: XBRL DOCUMENT v3.24.1.u1
INVESTMENTS (Tables)
12 Months Ended
Dec. 31, 2023
Disclosure of detailed information about business combination [line items]  
Schedule of fair value of liquid assets acquired

    

sep/23

    

oct/23

    

Nov-23

    

dec/23

    

dec/23

Fair value of liquid assets acquired by the Company

Teles Pires

Baguari

Retiro Baixo

TMT

VSB

Fair value of assets acquired

 

  

 

  

 

  

 

  

 

  

Cash and cash equivalents

 

109,488

 

138,039

 

58,335

 

14,530

 

15,644

Accounts receivable

 

106,619

 

23,363

 

10,775

 

5,502

 

5,693

Fixed Assets

 

3,857,686

 

389,966

 

285,859

 

 

Asset contract

 

 

 

 

566,949

 

483,938

Intangible

 

222,156

 

860,446

 

158,669

 

896

 

22,989

Other assets

 

704,727

 

28,985

 

12,704

 

2,627

 

440

 

5,000,676

 

1,440,799

 

526,342

 

590,504

 

528,704

Fair value of liabilities assumed

 

  

 

  

 

  

 

  

 

  

Loans

 

2,688,777

 

14,126

 

30,179

 

 

Remuneration to shareholders

 

 

35,791

 

 

 

Provisions

 

261,916

 

64,435

 

 

1,757

 

155

Other current and non-current liabilities

 

847,719

 

296,809

 

60,270

 

6,103

 

11,193

 

3,798,412

 

411,161

 

90,449

 

7,860

 

11,348

Fair value of net assets acquired

 

1,202,264

 

1,029,638

 

435,893

 

582,644

 

465,620

Participation of non-controlling shareholders

 

 

 

 

 

51,736

Schedule of movement in the most relevant investments

    

    

    

    

    

    

    

    

Capital

Acquisition of

Other

Dividends and

Balance on

payment/

investee

Comprehensive

interest on own

Equity pickup

Estimated loss

Balance on

Equity interests and other investments

Shareholdings

12/31/2022

Increase

control

Results

capital

method

on investments

 

12/31/2023

Jointly controlled companies

 

 

 

 

 

 

Norte Energia S.A. - NESA

 

49.98%

6,060,822

 

 

 

(431,409)

 

(337,152)

 

5,292,261

Energia Sustentável do Brasil S.A. - ESBR

 

40.00%

3,563,552

 

 

 

17,684

 

-

 

3,581,236

Belo Monte Transmissora de Energia S.A. - BMTE

 

49.00%

2,005,808

 

550

 

 

(63,089)

208,823

 

-

 

2,152,092

Interligação Elétrica do Madeira S.A. - IE Madeira

 

49.00%

1,735,667

 

 

 

(67,845)

201,815

 

92,192

 

1,961,829

Mata de Santa Genebra Transmissão S.A.

 

49.90%

548,104

 

 

 

(13,782)

58,030

 

141,393

 

733,745

Empresa de Energia São Manoel S.A.

 

33.33%

588,913

 

 

 

-

(9,405)

 

-

 

579,508

Interligação Elétrica Garanhuns S.A. - IE Garanhuns

 

49.00%

502,090

 

 

 

(16,433)

57,613

 

-

 

543,270

Companhia Energética Sinop S.A. - SINOP

 

49.00%

526,442

 

 

 

-

(27,042)

 

139,677

 

639,077

Sistema de Transmissão Nordeste S.A. - STN

 

49.00%

269,217

 

 

 

(52,145)

47,000

 

-

 

264,072

Chapecoense Geração S.A.

 

40.00%

253,633

 

 

 

(221,467)

183,212

 

-

 

215,378

Enerpeixe S.A.

 

40.00%

261,789

 

 

 

(1,848)

3,695

 

-

 

263,636

Paranaíba Transmissora de Energia S.A.

 

24.50%

222,169

 

 

 

(8,360)

35,201

 

-

 

249,010

MGE Transmissão S.A.

 

49.00%

196,954

 

 

 

(13,941)

20,702

 

-

 

203,715

Goiás Transmissão S.A.

 

49.00%

206,773

 

 

 

(29,751)

14,553

 

-

 

191,575

Vamcruz I Participações S.A.

 

24.50%

130,332

 

 

 

(394)

1,661

 

-

 

131,599

Rouar S.A.

 

50.00%

133,828

 

 

 

(10,031)

(12,560)

12,206

 

-

 

123,443

Transenergia Renovável S.A.

 

49.00%

96,112

 

 

 

(13,117)

18,568

 

-

 

101,563

Transnorte Energia S.A.¹

 

50.38%

39,627

 

 

 

-

38,830

 

122,787

 

201,244

Tijoa Participações e Investimentos

 

49.90%

28,527

 

 

 

(41,813)

43,189

 

-

 

29,903

Teles Pires Participações S.A. - TPP

 

100.00%

315,385

 

26,696

 

(589,111)

 

-

(38,234)

 

285,264

 

-

Triangulo Mineiro Transmissora de Energia S.A.

 

100.00%

199,746

 

 

(217,489)

 

(4,410)

22,153

 

-

 

-

Retiro Baixo Energética S.A.

 

100.00%

155,470

 

 

(168,566)

 

-

13,096

 

-

 

-

Vale do São Bartolomeu Transmissora de Energia S.A.

 

90.00%

89,860

 

 

(103,945)

 

(3,120)

17,205

 

-

 

-

Baguari Energia

 

100.00%

71,987

 

 

(59,451)

 

(5,109)

(7,427)

 

-

 

-

Others²

 

30.61% to 54.01%

158,714

 

28,826

 

 

(147,086)

119,256

 

16,652

 

176,362

 

18,361,521

 

56,072

 

(1,138,562)

 

(10,031)

(716,270)

620,975

 

460,813

 

17,634,518

Associates

 

 

Eletronuclear³

 

67.95%

7,188,028

 

 

 

(1,204)

26,530

 

 

7,213,354

Companhia de Transmissão de Energia Elétrica Paulista S.A. - CTEEP

35.74%

5,007,916

(68,008)

(519,299)

947,470

5,368,080

Others

 

33.41% to 40.44%

1,666,799

 

 

 

51,802

(316,805)

482,554

 

 

1,884,349

13,862,743

(17,410)

(836,104)

1,456,555

14,465,784

 

32,224,264

 

56,072

 

(1,138,562)

 

(27,441)

(1,552,374)

2,077,530

 

460,813

 

32,100,302

1 The Company has a 50.38% shareholding in Transnorte Energia S.A., however the control is shared with Alupar due to the shareholders agreement signed in March 2023;

2 The shareholding of 54.01% in Serra do Facão Energia S.A. that consists of 43.03% ON and 100.00% PN, with this being classified as a joint subsidiary; and

3 The shareholding of 67.95% in Eletronuclear consists of 35.90% ON and 99.99% PN, with this being classified as an associate.

    

    

    

    

    

    

    

Dividends

    

    

    

Transfer to

and

asset held

Other

interest on

Equity

Estimated

Balance

Balance on

Effects of

for

Comprehensive

Increase/Reduction

own

pickup

loss on

on

Equity interests and other investments

Shareholdings

12/31/2021

deconsolidation

sale/Write-off

Results

of capital

capital

method

investments

12/31/2022

Jointly controlled companies

Norte Energia S.A. - NESA

 

49.98

%  

6,384,303

 

 

 

 

 

 

(323,481)

 

 

6,060,822

Energia Sustentável do Brasil S.A. - ESBR

 

40.00

%  

3,295,627

 

 

 

 

 

 

(41,692)

 

309,617

 

3,563,552

Belo Monte Transmissora de Energia S.A. - BMTE

 

49.00

%  

1,895,036

 

 

 

 

 

(66,400)

 

177,172

 

 

2,005,808

Interligação Elétrica do Madeira S.A. - IE Madeira

 

49.00

%  

1,409,983

 

 

 

 

 

(123,598)

 

231,063

 

218,219

 

1,735,667

Teles Pires Participações S.A. - TPP

 

49.44

%  

789,994

 

 

 

 

46,336

 

 

(52,467)

 

(468,478)

 

315,385

Mata de Santa Genebra Transmissão S.A.

 

49.90

%  

634,284

 

 

 

 

 

(74,570)

 

55,915

 

(67,525)

 

548,104

Interligação Elétrica Garanhuns S.A. - IE Garanhuns

 

49.00

%  

413,106

 

 

 

 

 

(7,415)

 

96,399

 

 

502,090

Empresa de Energia São Manoel S.A.

 

33.33

%  

428,168

 

 

 

 

 

 

(16,771)

 

177,516

 

588,913

Energética Águas da Pedra S.A. - EAPSA

 

49.00

%  

291,327

 

 

(286,776)

 

 

 

(65,154)

 

60,603

 

 

Companhia Energética Sinop S.A. - SINOP

 

49.00

%  

349,256

 

 

 

 

 

 

(38,037)

 

215,223

 

526,442

Sistema de Transmissão Nordeste S.A. - STN

 

49.00

%  

258,272

 

 

 

 

 

(52,964)

 

63,909

 

 

269,217

Chapecoense Geração S.A.

 

40.00

%  

454,259

 

 

 

 

 

(369,709)

 

169,083

 

 

253,633

Enerpeixe S.A.

 

40.00

%  

266,309

 

 

 

 

 

 

(4,520)

 

 

261,789

Goiás Transmissão S.A.

 

49.00

%  

177,274

 

 

 

 

 

(9,188)

 

38,687

 

 

206,773

Paranaíba Transmissora de Energia S.A.

 

24.50

%  

188,675

 

 

 

 

 

(10,433)

 

43,927

 

 

222,169

MGE Transmissão S.A.

 

49.00

%  

168,273

 

 

 

 

 

(8,934)

 

37,615

 

 

196,954

Triangulo Mineiro Transmissora de Energia S.A.

 

49.00

%  

182,828

 

 

 

 

 

(5,145)

 

22,063

 

 

199,746

Retiro Baixo Energética S.A.

 

49.00

%  

168,726

 

 

 

 

 

(37,513)

 

24,257

 

 

155,470

Rouar S.A.

 

50.00

%  

134,264

 

 

 

(9,089)

 

 

(4,734)

 

13,387

 

 

133,828

Transenergia Renovável S.A.

 

49.00

%  

97,461

 

 

 

 

 

(13,514)

 

12,165

 

 

96,112

Vale do São Bartolomeu Transmissora de Energia S.A.

 

39.00

%  

79,406

 

 

 

 

 

(6,240)

 

16,694

 

 

89,860

Luziania-Niquelandia Transmissora S.A.

 

49.00

%  

38,320

 

 

 

 

 

(5,700)

 

15,130

 

 

47,750

Itaipu

 

 

279,025

 

 

(279,025)

 

 

 

 

 

 

Others

 

24.50% to 54.10

%  

364,160

 

 

(22,068)

 

 

19,798

 

(51,137)

 

70,036

 

648

 

381,437

 

 

18,748,336

 

(587,869)

 

(9,089)

 

66,134

 

(912,348)

 

671,137

 

385,220

 

18,361,521

Associates

Eletronuclear

 

67.95

%  

 

6,571,987

 

 

474,581

 

 

 

141,460

 

 

7,188,028

Companhia de Transmissão de Energia Elétrica Paulista S.A. - CTEEP

 

35.03

%  

4,451,016

 

 

 

75,855

 

(11,244)

 

(250,310)

 

742,599

 

 

5,007,916

Companhia Estadual de Transmissao de Energia Elétrica - CEEE-T

 

 

644,208

 

 

(648,271)

 

 

 

4,063

 

 

 

Lajeado Energia S.A.

 

40.07

%  

99,516

 

 

 

67

 

 

(115,640)

 

112,094

 

 

96,037

CEB Lajeado S.A.

 

40.07

%  

74,160

 

 

 

18

 

 

(37,123)

 

57,784

 

 

94,839

Paulista Lajeado Energia S.A.

 

40.07

%  

37,925

 

 

 

 

 

(13,690)

 

(9,713)

 

 

14,522

Others

 

33.28% to 39.02

%  

1,714,011

 

 

(344,643)

 

23,414

 

(6,688)

 

(215,141)

 

290,448

 

 

1,461,401

 

 

7,020,836

6,571,987

 

(992,914)

 

573,935

 

(17,932)

 

(627,841)

 

1,334,672

 

 

13,862,743

 

25,769,172

 

6,571,987

 

(1,580,783)

 

564,846

 

48,202

 

(1,540,189)

 

2,005,809

 

385,220

 

32,224,264

Schedule of the balance of provisions for investments

    

12/31/2023

    

12/31/2022

Norte Energia S.A.

337,152

Teles Pires Participações S.A. - TPP

468,478

Interligação Elétrica do Madeira S.A. - IE Madeira

 

 

92,192

Companhia Energética Sinop S.A. - SINOP

 

 

139,677

Transnorte Energia S.A.

 

 

122,787

Mata de Santa Genebra Transmissão S.A.

 

 

141,393

Lago Azul Transmissão

 

 

16,652

 

337,152

 

981,179

Schedule of investments recognized at fair value

Shareholdings

Asset Value

Fair value

    

12/31/2023

    

12/31/2023

    

12/31/2023

    

12/31/2022

AES Tietê Energia S.A

0.53

%

11,551

38,990

383,958

Companhia Energética do Ceará - COELCE

 

7.06

%

76,658

 

193,330

 

200,391

Energisa Holding

 

1.16

%

57,144

 

248,904

 

371,418

Auren Energia S.A.

 

0.05

%

3,114

 

6,978

 

152,425

Centrais Elétricas de Santa Catarina S.A - CELESC

 

10.75

%

266,636

 

270,991

 

227,237

Companhia Paranaense de Energia - COPEL

 

 

 

105,164

Equatorial Energia Pará

 

0.99

%

16,075

 

169,356

 

143,008

Energisa Mato Grosso - Distribuidora de Energia S.A.

 

 

 

32,632

Rio Paranapanema Energia

 

0.47

%

3,924

 

11,524

 

11,899

Companhia Energética de Brasília - CEB

2.10

%

11,861

25,039

16,330

CEEED

4.62

%

68,575

Others

 

Between 0.0019% to 0.13

%

3,999

 

70,694

 

116,796

 

450,962

 

1,104,381

 

1,761,258

Schedule of information of the main joint ventures and associates

12/31/2023

Other

components of

Total

Shareholder’s

Current

Non-current 

Total

Current

Non-Current

Total

Net operating

Net

comprehensive

comprehensive

    

Equity

    

assets

    

asset

    

asset

    

Liabilities

    

Liability

    

Net assets

    

liabilities

    

revenue

    

Profit / (Loss)

    

income

    

income

Jointly controlled companies

 

 

 

 

 

 

 

 

 

 

 

Norte Energia S.A. - NESA

49.98

%  

1,773,469

41,373,463

43,146,932

2,354,484

29,534,358

11,258,090

43,146,932

5,764,413

(850,814)

(850,814)

Energia Sustentável do Brasil S.A. - ESBR

 

40.00

%  

1,450,472

 

18,666,697

 

20,117,169

 

1,136,429

 

10,027,652

 

8,953,088

 

20,117,169

 

3,378,906

 

44,213

 

 

44,213

Belo Monte Transmissora - BMTE

 

49.00

%  

1,231,090

 

7,944,087

 

9,175,177

 

613,330

 

4,170,939

 

4,390,908

 

9,175,177

 

1,039,054

 

415,782

 

 

415,782

Interligação Elétrica do Madeira S.A. - IE Madeira

 

49.00

%  

1,022,813

 

6,293,140

 

7,315,953

 

578,744

 

2,733,476

 

4,003,733

 

7,315,953

 

712,294

 

411,868

 

 

411,868

Mata de Santa Genebra

 

49.90

%  

689,261

 

3,078,913

 

3,768,174

 

115,975

 

2,181,769

 

1,470,430

 

3,768,174

 

393,463

 

116,292

 

 

116,292

Chapecoense Geração

 

40.00

%  

410,737

 

2,573,564

 

2,984,301

 

607,435

 

1,838,423

 

538,443

 

2,984,301

 

1,274,912

 

487,050

 

 

487,050

Empresa de Energia São Manoel

 

33.33

%  

320,697

 

3,419,572

 

3,740,269

 

151,647

 

1,850,081

 

1,738,541

 

3,740,269

 

446,946

 

(28,801)

 

 

(28,801)

Companhia Energética Sinop

49.00

%  

210,141

2,706,715

2,916,856

143,063

1,469,551

1,304,242

2,916,856

341,162

(55,189)

(55,189)

Associates

Companhia de Transmissão de Energia Elétrica Paulista S.A. - CTEEP

 

35.74

%  

5,978,428

29,932,728

35,911,156

2,444,736

15,674,708

17,380,140

35,499,584

6,215,521

2,892,362

 

(186,196)

 

2,706,166

Eletronuclear

 

67.95

%  

3,179,932

 

19,937,388

 

23,117,320

 

2,612,091

 

9,889,551

 

10,615,678

 

23,117,320

 

3,931,707

 

318,199

 

(1,772)

 

316,427

Additional information:

12/31/2023

Cash and cash

Current financial 

Non-current financial

Depreciation and

Income tax

Jointly controlled companies

    

 equivalents

    

 liabilities*

    

 liabilities*

    

 amortisation

    

Interest income

    

Interest expense

    

 expense

Norte Energia S.A. - NESA

 

704,312

 

978,409

 

28,236,723

 

(1,708,076)

 

275,685

 

(2,570,068)

 

151,829

Jirau Energia S.A.

 

863,473

 

785,517

 

9,464,700

 

(760,823)

 

150,273

 

(1,008,553)

 

(26,923)

Associates

 

  

 

  

 

  

 

  

 

  

 

  

 

  

Companhia de Transmissão de Energia Elétrica Paulista S.A. - CTEEP

 

245,819

 

2,094,880

 

15,126,192

 

(24,889)

 

222,090

 

(1,043,648)

 

(228,637)

Eletronuclear

 

29,374

 

544,969

 

6,352,760

 

(420,733)

 

907,977

 

(1,374,023)

 

(269,463)

* Excluding trade and other payables and provisions.

12/31/2022

Other

components of

Total

Shareholder’s

Current

Non-current 

Total

Current

Non-Current

Total

Net operating

Net

comprehensive

comprehensive

    

Equity

    

assets

    

asset

    

asset

    

Liabilities

    

Liability

    

Net assets

    

liabilities

    

revenue

    

Profit / (Loss)

    

income

    

income

Jointly controlled companies

 

 

 

 

 

 

 

 

 

 

 

Norte Energia S.A. - NESA

 

49.98

%  

1,760,261

41,668,551

43,428,812

2,254,754

29,070,142

12,103,916

43,428,812

5,565,305

(647,346)

(647,346)

Sustentável do Brasil S.A. - ESBR

 

40.00

%  

1,210,513

 

19,354,405

 

20,564,918

 

1,058,167

 

10,597,876

 

8,908,875

 

20,564,918

 

3,116,478

 

(104,235)

 

 

(104,235)

Belo Monte Transmissora - BMTE

 

49.00

%  

1,140,735

 

7,679,713

 

8,820,448

 

630,800

 

4,096,162

 

4,093,486

 

8,820,448

 

954,985

 

360,022

 

 

360,022

Interligação Elétrica do Madeira S.A. - IE Madeira

 

49.00

%  

931,271

 

6,251,143

 

7,182,414

 

634,666

 

2,817,425

 

3,730,323

 

7,182,414

 

735,154

 

471,557

 

 

471,557

Associates

Companhia de Transmissão de Energia Elétrica Paulista S.A. - CTEEP

 

35.74

%  

4,670,170

 

27,573,380

 

32,243,550

 

1,293,346

 

14,413,723

 

16,536,481

 

32,243,550

 

5,450,570

 

2,319,791

 

216,001

 

2,535,792

Eletronuclear

 

67.95

%  

4,610,349

18,373,593

22,983,942

2,434,613

9,970,923

10,578,406

22,983,942

3,963,282

29,822

698,427

728,249

Additional information:

12/31/2022

Non-current

Cash and cash

Current financial

financial

Depreciation and

Income tax

    

equivalents

    

liabilities*

    

liabilities*

    

amortisation

    

Interest income

    

Interest expense

    

expense

Jointly controlled companies

 

  

 

  

 

  

 

  

 

  

 

  

 

  

Norte Energia S.A. - NESA

 

741,217

 

933,855

 

28,701,002

 

(7,979)

 

235,784

 

(2,522,958)

 

115,441

Jirau Energia S.A.

 

692,538

 

728,213

 

10,005,345

 

(761,506)

 

115,409

 

(981,914)

 

51,122

Associates

 

  

 

  

 

  

 

  

 

  

 

  

 

  

Companhia de Transmissão de Energia Elétrica Paulista S.A. - CTEEP

 

336,523

 

1,052,827

 

14,096,618

 

(27,498)

 

169,221

 

(981,399)

 

(358,343)

Eletronuclear

 

32,471

 

594,758

 

6,718,183

 

(594,597)

 

540,160

 

(1,532,700)

 

(253,229)

* Excluding trade and other payables and provisions.

Schedule of market value of investees accounted for using the equity method that are quoted on the stock exchange

Fair value1

Valued using the equity method

Shareholdings

    

12/31/2023

    

12/31/2022

Companhia de Transmissão de Energia Elétrica Paulista S.A. - CTEEP

    

35.74

%  

6,465,890

5,566,247

Equatorial Maranhão Distribuidora de Energia S.A.

    

33.41

%  

1,605,618

    

1,348,024

Empresa Metropolitana de Águas e Energia S.A. - EMAE

 

40.44

%  

881,517

 

1,015,837

¹ Based on the stock price on the base date reported in the table.

Schedule of share in guarantee

12/31/2023

Business

Value of

Percentage

Investment

Shareholdings

investment

Blocking

Blocked

Companhia de Transmissão de Energia Elétrica Paulista S.A. - CTEEP

 

5,255,701

 

37.17

%  

1,953,354

AES Brasil Energia S.A.

 

38,990

 

95.99

%  

37,425

Energisa Holding

 

248,904

 

99.43

%  

247,497

Centrais Elétricas de Santa Catarina S.A - CELESC

 

270,991

 

14.58

%  

39,511

Companhia Energética do Ceará - COELCE

 

193,330

 

5.46

%  

10,555

Auren Energia S.A.

 

6,978

 

100.00

%  

6,978

Others

 

1,339,404

 

32.29% to 100.00

%  

662,963

 

7,354,298

 

2,958,283

Teles Pires  
Disclosure of detailed information about business combination [line items]  
Schedule of fair value, at acquisition date, of the consideration transferred in a business combination

(a) Fair value of liquid assets acquired by the Company

    

1,202,264

(b) Consideration transferred

 

613,155

(c) Fair value of shareholding maintained before combination of businesses

 

589,109

(d) = (b) + (c)

 

1,202,264

(d) - (a) Premium

 

Schedule of impact on operations net of tax due to business combination

Remeasurement of shareholding previously held

    

188,274

Disposal of EAPSA

 

537,663

 

725,937

Baguari  
Disclosure of detailed information about business combination [line items]  
Schedule of fair value, at acquisition date, of the consideration transferred in a business combination

(a) Fair value of liquid assets acquired by the Company

    

1,029,638

(b) Consideration transferred

 

875,204

(c) Fair value of shareholding maintained before combination of businesses

 

154,434

(d) = (b) + (c)

 

1,029,638

(d) - (a) Premium

 

Retiro Baixo  
Disclosure of detailed information about business combination [line items]  
Schedule of fair value, at acquisition date, of the consideration transferred in a business combination

(a) Fair value of liquid assets acquired by the Company

    

435,893

(b) Consideration transferred

222,306

(c) Fair value of shareholding maintained before combination of businesses

213,587

(d) = (b) + (c)

435,893

TMT  
Disclosure of detailed information about business combination [line items]  
Schedule of fair value, at acquisition date, of the consideration transferred in a business combination

(a) Fair value of liquid assets acquired by the Company

    

582,644

(b) Consideration transferred

 

273,211

(c) Fair value of shareholding maintained before combination of businesses

 

285,495

(d) = (b) + (c)

 

558,706

(d) - (a) Premium

 

23,938

VSB  
Disclosure of detailed information about business combination [line items]  
Schedule of fair value, at acquisition date, of the consideration transferred in a business combination

(a) Fair value of liquid assets acquired by the Company

    

465,620

(b) Consideration transferred

 

304,228

(c) Fair value of shareholding maintained before combination of businesses

 

201,769

(d) = (b) + (c)

 

505,997

(d) - (a) Premium

 

40,377