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INCOME TAX AND SOCIAL CONTRIBUTION (Tables) | 12 Months Ended
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Dec. 31, 2024
INCOME TAX AND SOCIAL CONTRIBUTION |
Schedule of deferred taxes | ​
​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2024 |  | 12/31/2023
Tax differences through income | ​ | ​ | ​ | ​
Tax credit without tax losses and negative basis | ​ | 9,429,496 | ​ | 6,052,988
Provision for litigation² | ​ | 3,835,152 |  | 2,157,555
Estimated loss in credits | ​ | 782,071 |  | 1,313,871
Operational provisions | ​ | 605,068 |  | 270,435
Impairment | ​ | 178,506 |  | 1,180,814
Contractual asset² | ​ | (12,748,145) |  | (9,810,154)
Renegotiation of hydrological risk | ​ | (828,508) |  | (580,402)
Accelerated depreciation | ​ | (301,060) |  | (304,495)
Others | ​ | 356,722 | ​ | 419,960
Tax differences through other comprehensive income | ​ | ​ | ​ | ​
Tax credits without actuarial losses | ​ | 468,678 | ​ | 743,519
Financial instruments at fair value | ​ | (391,990) | ​ | (440,834)
​ | ​ | 1,385,990 | ​ | 1,003,257
Tax credits¹ | ​ | ​ | ​ | ​
Income tax | ​ | 11,014,760 | ​ | 5,077,818
Social contribution | ​ | 4,801,139 | ​ | 1,647,269
Tax debts | ​ | ​ | ​ | ​
Income tax | ​ | (9,534,459) | ​ | (3,931,590)
Social contribution | ​ | (4,895,450) | ​ | (1,790,240)
​ | ​ | 1,385,990 | ​ | 1,003,257
¹ Deferred Income Tax and Social Security Contribution Tax Assets and Liabilities are presented in the Balance Sheet offset by a taxable entity. ​ ² Due to the merge of Furnas (see note 2.1). ​
Schedule of the subsidiary Eletronorte's realization of deferred assets derived from tax losses and negative basis of social contribution | ​
​ | ​ | ​
2026 |  | 400,108
2027 |  | 530,429
2028 |  | 370,225
2029 |  | 441,814
2030 |  | 455,169
After 2030 |  | (811,755)
​ |  | 1,385,990
Schedule of reconciliation of expense with income tax and social contributions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2022
Operating income before taxes | ​ | 10,620,784 |  | 1,396,363 | ​ | 3,347,210
​ | ​ | ​ | ​ | ​ | ​ | ​
IRPJ and CSLL calculated at nominal rates |  | (3,611,067) | ​ | (474,763) | ​ | (1,138,051)
​ |  | ​ | ​ | ​ | ​ | ​
Effects of additions and deletions: |  | ​ | ​ | ​ | ​ | ​
Equity equivalence |  | 10,168 | ​ | 515,523 | ​ | 805,724
Revenue from Dividends/JCP | ​ | — | ​ | — | ​ | (314,694)
Tax losses offset |  | 97,002 | ​ | — | ​ | —
Tax incentives |  | 402,828 | ​ | 290,574 | ​ | 152,059
Unrecognized/reversed deferred taxes |  | (623,082) | ​ | 93,800 | ​ | (2,885,746)
Deferral Tax* | ​ | 656,515 | ​ | (663,640) | ​ | 2,436,383
Other permanent additions and deletions | ​ | 203,890 | ​ | 893,556 | ​ | 625,364
Total (debit) / credit of IRPJ and CSLL of transactions | ​ | (2,863,746) | ​ | 655,050 | ​ | (318,961)
​ | ​ | ​ | ​ | ​ | ​ | ​
Effective tax rate (%) of transactions | ​ | 26.96 | ​ | — | ​ | 9.53
​ | ​ | ​ | ​ | ​ | ​ | ​
Constitution/reversal of tax credits | ​ | 2,623,716 | ​ | 2,343,448 | ​ | (376,652)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total (debit) / credit of IRPJ and CSLL | ​ | (240,030) | ​ | 2,998,498 | ​ | (695,613)
Schedule of Deferred Tax Assets on Unrecognized Temporary Differences | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Deferred tax assets | ​ | ​ | ​ | ​
Provisions for litigation | ​ | 4,161,912 | ​ | 6,817,900
Estimated credit losses | ​ | 2,229,934 | ​ | 1,601,221
Impairment | ​ | 557,545 | ​ | —
Provisions for fair value derivatives | ​ | 433,647 | ​ | 205,708
Actuarial provisions | ​ | 343,807 | ​ | 244,336
Operational provisions | ​ | 142,021 | ​ | —
Passive exchange rate variations |  | 67,044 | ​ | 127,256
Others | ​ | 1,496,574 | ​ | 441,729
​ |  | 9,432,484 | ​ | 9,438,150

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
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