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Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
CASH FLOWS FROM OPERATIONAL ACTIVITIES |  |  |
Net income from continuing operations | R$ 2,135,667 | R$ 1,223,987 | R$ 3,401,901
Adjustments to reconcile net income for the period with cash generation from operating activities: |  |  |
Unrealized monetary and exchange variation and debt charges - net | 1,951,552 | 1,298,681 | 597,769
Interest - bonus from the grant of concession agreements under the quota system | (114,370) | (118,439) | (134,482)
Remuneration of transmission concession contracts | (730,094) | (769,248) | (1,084,986)
Provision for allocation of PIS and Cofins credits |  | 1,821,933 |
Income tax and social contribution | 371,104 | 368,035 | 566,272
Deferred income tax and social contribution | (17,047) | (649,134) | 806,344
Equity in earnings of investees | (307,809) | (478,577) | (303,137)
Appropriation of post-employment benefits obligations | 267,741 | 266,273 | 245,360
Creation for research and development and energy efficiency programs | 165,459 | 155,705 | 171,601
Recognition of fair value of assets from the indemnity for the concession | (62,167) | (79,169) | (108,733)
Sectorial financial assets and liabilities result | (1,070,196) | (1,847,863) | (2,502,324)
Depreciation and amortization | 1,382,040 | 1,233,097 | 1,017,293
Provision arising from the voluntary dismissal program | 610,057 |  |
Net operating estimated losses, provisions and reversals | 92,235 | 717,531 | 366,332
Realization of added value in business combinations | (722) | (721) | (722)
Fair value in energy purchase and sale operations | (5,045) | (32,748) | 35,818
Derivatives fair value |  | 2,907 | 20,401
Loss on disposal of accounts receivable related to concession | 270 | 26,533 | 13
Loss on disposal of contract assets | 16,728 | 8,829 | 7,155
Loss on disposal of property, plant and equipment | 10,458 | 7,850 | 11,031
Loss on disposal of intangible assets | 78,728 | 55,053 | 30,623
Result of write-offs of use rights of assets and liabilities of leases - net | 726 | (146) | (177)
Total | 4,775,315 | 3,210,369 | 1,572,809
Decrease (increase) in assets |  |  |
Trade accounts receivable | 188,437 | 1,482,232 | (321,663)
Dividends and interest on own capital received | 174,826 | 67,732 | 82,937
CRC transferred to the Government of the State of Paraná |  |  | 1,646,614
Judicial deposits | 33,298 | 1,521 | (87,785)
Sectorial financial assets | 36,964 | 966,466 | 1,509,802
Other receivables | (11,555) | 69,208 | (179,301)
Inventories | 18,741 | 7,326 | (30,334)
Income tax and social contribution recoverable | (201,003) | (488,495) | (259,807)
Other taxes recoverable | (138,520) | 236,843 | (72,431)
Prepaid expenses | (2,281) | (6,585) | (16,178)
Related parties | (201) | (1,135) |
Total decrease (increase) in assets | 98,706 | 2,335,113 | 2,271,854
Increase (decrease) in liabilities |  |  |
Payroll, social charges and accruals | 297,343 | (191,643) | 16,713
Suppliers | 19,506 | (347,157) | (12,227)
Other taxes | 974,083 | 884,140 | 834,634
Post-employment benefits | (224,809) | (200,697) | (198,090)
Sectorial charges due | 14,978 | (151,898) | 164,674
Research and development and energy efficiency | (255,295) | (202,073) | (230,328)
Payable related to the concession | (115,736) | (106,370) | (88,430)
Other accounts payable | 149,450 | 106,269 | 22,278
Provisions for legal claims | (372,838) | (239,741) | (207,720)
Total increase (decrease) in liabilities | 486,682 | (449,170) | 301,504
CASH GENERATED BY OPERATING ACTIVITIES | 5,360,703 | 5,096,312 | 4,146,167
Income tax and social contribution paid | (294,676) | (124,381) | (745,150)
Loans and financing - interest due and paid | (521,134) | (337,455) | (193,421)
Debentures - interest due and paid | (1,127,607) | (890,123) | (343,524)
Charges for lease liabilities paid | (24,284) | (19,531) | (5,135)
NET CASH GENERATED BY OPERATING ACTIVITIES FROM CONTINUING OPERATIONS | 3,393,002 | 3,724,822 | 2,858,937
NET CASH GENERATED BY OPERATING ACTIVITIES FROM DISCONTINUED OPERATIONS | 125,474 | 177,827 | 527,895
NET CASH GENERATED FROM OPERATING ACTIVITIES | 3,518,476 | 3,902,649 | 3,386,832
CASH FLOWS FROM INVESTMENT ACTIVITIES |  |  |
Financial investments | (44,061) | 44,190 | (39,274)
Additions to contract assets | (1,973,215) | (1,909,603) | (1,468,516)
Acquisitions of subsidiaries - effect on cash | (911,450) | (18,031) | (501,886)
Investment disposal - advance | 58,132 |  |
Additions in investments | (10,780) | (4,829) | (30,970)
Capital reduction of investees |  | 61,536 |
Additions to property, plant and equipment | (204,805) | (381,938) | (338,129)
Additions to intangible assets | (13,388) | (8,319) | (4,546)
NET CASH USED BY INVESTMENT ACTIVITIES FROM CONTINUING OPERATIONS | (3,099,567) | (2,216,994) | (2,383,321)
NET CASH USED BY INVESTMENT ACTIVITIES FROM DISCONTINUED OPERATIONS | (35,524) | (558,002) | 2,415,229
NET CASH USED FROM INVESTING ACTIVITIES | (3,135,091) | (2,774,996) | 31,908
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
Loans and financing obtained from third parties | 45,325 | 1,891,954 | 134,313
Transaction costs of loans and financing obtained from third parties | (6,886) | (19,781) | (1,647)
Issue of debentures | 2,900,000 | 1,500,000 | 3,000,000
Transaction costs in the issuing of debentures | (60,677) | (14,445) | (35,030)
Payments of principal - loans and financing | (260,971) | (1,000,319) | (202,577)
Payments of principal - debentures | (1,193,910) | (2,051,481) | (1,831,809)
Amortization of principal of lease liabilities | (69,293) | (57,212) | (48,785)
Capital increase | 2,031,619 |  |
Transaction costs in capital increase | (14,941) |  |
Dividends and interest on own capital paid | (750,371) | (2,167,769) | (3,847,563)
NET CASH GENERATED (USED) BY FINANCING ACTIVITIES FROM CONTINUING OPERATIONS | 2,619,895 | (1,919,053) | (2,833,098)
NET CASH GENERATED (USED) BY FINANCING ACTIVITIES FROM DISCONTINUED OPERATIONS | 76,677 | (2,988) | (51,329)
NET CASH GENERATED (USED) FROM FINANCING ACTIVITIES | 2,696,572 | (1,922,041) | (2,884,427)
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS | 3,079,957 | (794,388) | 534,313
Cash and cash equivalents at the beginning of the period | 2,678,457 | 3,472,845 | 3,222,768
Cash and cash equivalents at the end of the period | 5,634,623 | 2,552,407 | 3,167,940
Cash and cash equivalents variations from discontinued operations | 123,791 | 126,050 | 589,141
CHANGE IN CASH AND CASH EQUIVALENTS | R$ 3,079,957 | R$ (794,388) | R$ 534,313

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- Definition Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2023-03-23 + Details
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- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_10&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_50_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_10&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_50_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_10&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_50_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash from (used in) the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_31&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The gains (losses) on disposals of non-current assets. [Refer: Non-current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_14_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from operating activities that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 14 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_14&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 14 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_14&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_a&doctype=Standard -URIDate 2023-03-23 + Details
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