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INCOME TAX AND SOCIAL CONTRIBUTION (Tables)

12 Months Ended

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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