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INCOME TAX AND SOCIAL CONTRIBUTION - Deferred income tax and social contributions by category (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
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Temporary difference unused tax losses and unused tax credits |  |
Deferred Income tax and social contribution | R$ 5,673,011 | R$ 6,725,087
Deferred tax liabilities | (4,287,021) | (5,721,830)
Tax credits Income tax | 11,014,760 | 5,077,818
Tax credits Social contribution | 4,801,139 | 1,647,269
Tax debts Income tax | (9,534,459) | (3,931,590)
Tax debts Social contribution | (4,895,450) | (1,790,240)
Net asset (liability) | 1,385,990 | 1,003,257
Tax credit without tax losses and negative basis |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred Income tax and social contribution | 9,429,496 | 6,052,988
Provision for litigation |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred Income tax and social contribution | 3,835,152 | 2,157,555
Loss Credits |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred Income tax and social contribution | 782,071 | 1,313,871
Impairment |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred Income tax and social contribution | 178,506 | 1,180,814
Contractual asset |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | (12,748,145) | (9,810,154)
Renegotiation of hydrological risk |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | (828,508) | (580,402)
Accelerated depreciation |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | (301,060) | (304,495)
Other |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred Income tax and social contribution | 356,722 | 419,960
Tax credits without actuarial losses |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred Income tax and social contribution | 468,678 | 743,519
FVOCI Financial Instruments |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred tax liabilities | (391,990) | (440,834)
Provisions for operating losses |  |
Temporary difference unused tax losses and unused tax credits |  |
Deferred Income tax and social contribution | R$ 605,068 | R$ 270,435

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