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v3.24.1.u1

Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of deferred income tax and social contribution |
Schedule of deferred income tax and social contribution |  |  |  |  |  |  |  |  |  |
Consolidated |  |  |  | Recognized |  |  |  |  | Recognized |
| Balance as of | Recognized | Other | comprehensive | Balance as of | Recognized | Other | Reclassi- | comprehensive | Balance as of
| January 1, 2022 | in income | (a) | income | December 31, 2022 | in income | (a) | fication (b) | income | December 31, 2023
Noncurrent assets |  |  |  |  |  |  |  |  |  |
Provision for allocation of PIS and Cofins credits | - | 629,427 | - | - | 629,427 | 19,985 | - | - | - | 649,412
Provisions for legal claims | 502,873 | 132,175 | - | - | 635,048 | (41,717) | 4,643 | (5,496) | - | 592,478
Post-employment benefits | 429,121 | 22,724 | - | (88,548) | 363,297 | 14,774 | - | (2,466) | 129,007 | 504,612
Fair value in the purchase and sale of power | 185,460 | 65,700 | - | - | 251,160 | 5,060 | - | - | - | 256,220
Impairment of assets | 313,275 | (17,486) | - | - | 295,789 | (73,376) | - | (9,126) | - | 213,287
Voluntary retirement program | 23,030 | (22,551) | - | - | 479 | 207,330 | - | - | - | 207,809
Expected credit losses | 151,149 | (11,412) | - | - | 139,737 | 1,852 | - | (633) | - | 140,956
Tax losses and negative tax basis | 121,802 | 73,260 | - | - | 195,062 | (55,382) | (124) | (36,271) | - | 103,285
Taxes with suspended liability | 74,665 | 7,516 | - | - | 82,181 | 7,672 | - | - | - | 89,853
Lease liability | 55,659 | 19,124 | - | - | 74,783 | (121) | - | - | - | 74,662
Research and development and energy efficiency programs | 138,849 | (11,766) | - | - | 127,083 | (59,818) | - | - | - | 67,265
Amortization - concession | 52,429 | 5,220 | - | - | 57,649 | 5,220 | - | - | - | 62,869
Provisions for performance and profit sharing | 115,871 | (100,957) | - | - | 14,914 | 35,889 | - | - | - | 50,803
Concession contracts | 19,769 | (1,067) | - | - | 18,702 | (1,069) | - | - | - | 17,633
Others | 101,047 | 22,814 | - | - | 123,861 | 5,011 | - | - | - | 128,872
| 2,284,999 | 812,721 | - | (88,548) | 3,009,172 | 71,310 | 4,519 | (53,992) | 129,007 | 3,160,016
(-) Noncurrent liabilities |  |  |  |  |  |  |  |  |  |
Concession contracts | 1,788,474 | 51,919 | 8,155 | - | 1,848,548 | 6,891 | 209,086 | (38,064) | - | 2,026,461
Deemed cost of property, plant and equipment | 326,497 | (18,810) | - | - | 307,687 | (16,769) | - | - | - | 290,918
Accelerated depreciation | 102,324 | 25,832 | - | - | 128,156 | 18,382 | - | - | - | 146,538
Fair value in the purchase and sale of power | 290,964 | 76,834 | - | - | 367,798 | 6,775 | - | - | - | 374,573
Escrow deposits monetary variation | 65,119 | 7,708 | - | - | 72,827 | 12,063 | - | - | - | 84,890
Right-of-use asset | 54,980 | 16,897 | - | - | 71,877 | (1,552) | - | - | - | 70,325
Transaction cost on loans and financing and debentures | 28,036 | 2,280 | - | - | 30,316 | 11,348 | - | - | - | 41,664
Others | 30,174 | 21,672 | - | 3,500 | 55,346 | 17,125 | - | (16,552) | (2,167) | 53,752
| 2,686,568 | 184,332 | 8,155 | 3,500 | 2,882,555 | 54,263 | 209,086 | (54,616) | (2,167) | 3,089,121
Net | (401,569) | 628,389 | (8,155) | (92,048) | 126,617 | 17,047 | (204,567) | 624 | 131,174 | 70,895
Assets presented in the Statement of Financial Position | 963,259 |  |  |  | 1,644,299 |  |  |  |  | 1,757,688
Liabilities presented in the Statement of Financial Position | (1,364,828) |  |  |  | (1,517,682) |  |  |  |  | (1,686,793)
(a) Effects mainly of business combinations occurring in 2023 (Note 1.2) and 2022.
(b) Reclassification to Assets classified as held for sale (Note 39).
Schedule of projected realization of the deferred taxes |
Schedule of projected realization of the deferred taxes |  |
| Assets | Liabilities
2024 | 1,011,652 | (349,672)
2025 | 712,514 | (326,304)
2026 | 200,526 | (275,776)
2027 | 101,950 | (231,884)
2028 | 63,152 | (198,029)
2029 to 2031 | 150,686 | (489,463)
after 2031 | 919,536 | (1,217,993)
| 3,160,016 | (3,089,121)
Schedule of other taxes recoverable and other tax obligations |
Schedule of other taxes recoverable and other tax obligations |  |
| 12.31.2023 | 12.31.2022
Current assets |  |
Recoverable ICMS (VAT) | 158,010 | 128,288
Recoverable PIS/Pasep and Cofins taxes (a) | 784,593 | 1,110,659
Other recoverable taxes | 740 | 747
| 943,343 | 1,239,694
Noncurrent assets |  |
Recoverable ICMS (VAT) | 190,229 | 171,374
Recoverable PIS/Pasep and Cofins taxes (a) | 1,982,826 | 2,421,176
Other recoverable taxes | 83,101 | 34,743
| 2,256,156 | 2,627,293
Current liabilities |  |
ICMS (VAT) payable (Note 12.2.2) | 194,734 | 149,506
ICMS installment payment (Note 12.2.3) | 11,365 | 10,437
PIS/Pasep and Cofins payable | 34,616 | 70,423
IRRF on interest on capital | 31,200 | 11,372
Special Tax Regularization Program - Pert | 62,420 | 57,046
Other taxes | 11,748 | 4,822
| 346,083 | 303,606
Noncurrent liabilities |  |
Social security contributions - injunction on judicial deposit | 264,868 | 242,248
ICMS installment payment (Note 12.2.3) | 29,921 | 37,883
Special Tax Regularization Program - Pert | 317,304 | 347,029
Other taxes | - | 6,331
| 612,093 | 633,491
* Balances of assets and liabilities presented on a net basis, considering the Company's right and intention to realize the assets and liabilities on a net basis.
(a) The balance contains amounts referring Pis and Cofins credit on ICMS (Note 12.2.1)
Schedule of movement of the asset |
Schedule of movement of the asset |  |
Balance as of January 1, 2022 |  | 4,355,265
Monetary variation |  | 294,952
Offsetting with taxes payable |  | (1,165,601)
Balance as of December 31, 2022 |  | 3,484,616
Monetary variation |  | 256,492
Offsetting with taxes payable |  | (1,075,244)
Balance as of December 31, 2023 |  | 2,665,864
| Current | 777,481
| Noncurrent | 1,888,383
Schedule of movement of liabilities |
Schedule of movement of liabilities |  |
Balance as of January 1, 2022 |  | 3,326,795
Monetary variation |  | 261,463
(-) Transfer to sectorial financial liabilities (Note 8) |  | (1,593,100)
Balance as of December 31, 2022 |  | 1,995,158
Monetary variation |  | 199,241
(-) Transfer to sectorial financial liabilities (Note 8) |  | (1,462,673)
Balance as of December 31, 2023 |  | 731,726
| Current | 558,591
| Noncurrent | 173,135
Schedule of provision for allocation of Pis and Cofins credits |
Schedule of provision for allocation of Pis and Cofins credits |  |
Balance as of January 1, 2022 |  | -
Provision for allocation of PIS and Cofins credits |  | 810,563
Monetary variation |  | 1,011,370
Balance as of June 30, 2022 |  | 1,821,933
Monetary variation |  | 29,324
Balance as of December 31, 2022 |  | 1,851,257
Monetary variation |  | 58,518
Balance as of December 31, 2023 |  | 1,909,775
Schedule of reconciliation of provision for income tax and social contribution |
Schedule of reconciliation of provision for income tax and social contribution |  |  |
|  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Income before IRPJ and CSLL | 2,489,724 | 942,888 | 4,580,425
(-) Equity in income | (307,808) | (478,577) | (366,315)
Income after IRPJ and CSLL | 2,181,916 | 464,311 | 4,214,110
IRPJ and CSLL (34%) | (741,851) | (157,866) | (1,432,797)
Tax effects on: |  |  |
Interest on equity (JSCP) | 325,720 | 329,800 | 223,380
Dividends | 453 | 250 | 437
Non deductible expenses | (22,701) | (25,172) | (24,679)
Tax incentives | 9,905 | 11,492 | 40,011
Unrecognized tax loss and negative basis of CSLL | (24,345) | (29,870) | (29,002)
Difference between tax bases of deemed profit and taxable profit | 18,844 | 35,677 | 49,638
Effect of non taxable monetary variation (Selic) on undue tax payments | 87,207 | 100,282 | -
Others | (7,289) | 16,506 | (5,512)
Current IRPJ and CSLL | (371,104) | (368,035) | (372,180)
Deferred IRPJ and CSLL | 17,047 | 649,134 | (806,344)
Effective rate - % | 16.2% | -60.5% | 28.0%

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