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v3.25.1

Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of deferred income tax and social contribution |
| Balance as of January 1, 2023 | Recognized in income | Others (a) | Reclassification (a) | Recognized comprehensive income | Balance as of December 31, 2023 | Recognized in income |  | Recognized comprehensive income | Balance as of December 31, 2024
Continued operations | Discontinued operations
Noncurrent assets |  |  |  |  |  |  |  |  |  |  |
Provision for allocation of PIS and Cofins credits | 629,427 |  | 19,985 |  | — |  |  | — |  | 649,412 |  | (112,012) |  | — |  |  | — |  | 537,400 |
Post-employment benefits | 363,297 |  | 14,774 |  | — |  | (2,466) |  | 129,007 |  | 504,612 |  | 12,801 |  | — |  |  | (123,578) |  | 393,835 |
Provisions for legal claims | 635,048 |  | (41,717) |  | 4,643 |  | (5,496) |  | — |  | 592,478 |  | (294,227) |  | — |  |  | — |  | 298,251 |
Tax losses and negative tax basis | 195,062 |  | (55,382) |  | (124) |  | (36,271) |  | — |  | 103,285 |  | 345,316 |  | (229,063) |  |  | — |  | 219,538 |
Impairment of assets | 295,789 |  | (73,376) |  | — |  | (9,126) |  | — |  | 213,287 |  | 3,696 |  | — |  |  | — |  | 216,983 |
Fair value in the purchase and sale of power | 251,160 |  | 5,060 |  | — |  | — |  | — |  | 256,220 |  | (125,049) |  | — |  |  | — |  | 131,171 |
Expected credit losses | 139,737 |  | 1,852 |  | — |  | (633) |  | — |  | 140,956 |  | (13,371) |  | — |  |  | — |  | 127,585 |
Lease liability | 74,783 |  | (121) |  | — |  | — |  | — |  | 74,662 |  | (648) |  | — |  |  | — |  | 74,014 |
Provisions for performance and profit sharing | 14,914 |  | 35,889 |  | — |  | — |  | — |  | 50,803 |  | 9,303 |  | — |  |  | — |  | 60,106 |
Amortization – concession | 57,649 |  | 5,220 |  | — |  | — |  | — |  | 62,869 |  | 5,220 |  | (18,345) |  |  | — |  | 49,744 |
Voluntary retirement program | 479 |  | 207,330 |  | — |  | — |  | — |  | 207,809 |  | (170,230) |  | — |  |  | — |  | 37,579 |
Research and development and energy efficiency programs | 127,083 |  | (59,818) |  | — |  | — |  | — |  | 67,265 |  | (49,705) |  | — |  |  | — |  | 17,560 |
Concession contracts | 18,702 |  | (1,069) |  | — |  | — |  | — |  | 17,633 |  | (1,069) |  | — |  |  | — |  | 16,564 |
Taxes with suspended liability | 82,181 |  | 7,672 |  | — |  | — |  | — |  | 89,853 |  | (89,853) |  | — |  |  | — |  | — |
Others | 123,861 |  | 5,011 |  | — |  | — |  | — |  | 128,872 |  | 20,697 |  | — |  |  | — |  | 149,569 |
| 3,009,172 |  | 71,310 |  | 4,519 |  | (53,992) |  | 129,007 |  | 3,160,016 |  | (459,131) |  | (247,408) |  |  | (123,578) |  | 2,329,899 |
(-) Noncurrent liabilities |  |  |  |  |  |  |  |  |  |  |
Concession contracts | 1,848,548 |  | 6,891 |  | 209,086 |  | (38,064) |  | — |  | 2,026,461 |  | 46,243 |  | — |  |  | — |  | 2,072,704 |
Deemed cost of property, plant and equipment | 307,687 |  | (16,769) |  | — |  | — |  | — |  | 290,918 |  | (17,773) |  | — |  |  | — |  | 273,145 |
Fair value in the purchase and sale of power | 367,798 |  | 6,775 |  | — |  | — |  | — |  | 374,573 |  | (137,495) |  | — |  |  | — |  | 237,078 |
Accelerated depreciation | 128,156 |  | 18,382 |  | — |  | — |  | — |  | 146,538 |  | 15,907 |  | — |  |  | — |  | 162,445 |
Right-of-use asset | 71,877 |  | (1,552) |  | — |  |  | — |  | 70,325 |  | (881) |  | — |  |  | — |  | 69,444 |
Escrow deposits monetary variation | 72,827 |  | 12,063 |  | — |  | — |  | — |  | 84,890 |  | (36,502) |  | — |  |  | — |  | 48,388 |
Transaction cost on loans and financing and debentures | 30,316 |  | 11,348 |  | — |  | — |  | — |  | 41,664 |  | 5,837 |  | — |  |  | — |  | 47,501 |
Others | 55,346 |  | 17,125 |  | — |  | (16,552) |  | (2,167) |  | 53,752 |  | 86,971 |  | — |  |  | (243) |  | 140,480 |
| 2,882,555 |  | 54,263 |  | 209,086 |  | (54,616) |  | (2,167) |  | 3,089,121 |  | (37,693) |  | — |  |  | (243) |  | 3,051,185 |
Net | 126,617 |  | 17,047 |  | (204,567) |  | 624 |  | 131,174 |  | 70,895 |  | (421,438) |  | (247,408) |  |  | (123,335) |  | (721,286) |
Assets presented in the Statement of Financial Position | 1,644,299 |  |  |  |  |  | 1,757,688 |  |  |  |  |  | 1,174,175 |
Liabilities presented in the Statement of Financial Position | (1,517,682) |  |  |  |  |  | (1,686,793) |  |  |  |  |  | (1,895,459) |
(a) Effects mainly of business combinations occurring in 2023.
Schedule of projected realization of the deferred taxes |
|  |  | Assets | Liabilities
2025 |  |  | 809,501 |  | (279,866) |
2026 |  |  | 367,203 |  | (275,691) |
2027 |  |  | 115,852 |  | (244,572) |
2028 |  |  | 60,375 |  | (230,246) |
2029 |  |  | 43,220 |  | (201,961) |
2030 to 2032 |  |  | 123,022 |  | (460,997) |
After 2032 |  |  | 810,726 |  | (1,357,852) |
|  |  | 2,329,899 |  | (3,051,185) |
Schedule of other taxes recoverable and other tax obligations |
|  |  | 12.31.2024 | 12.31.2023
Current assets |  |  |  |
Recoverable ICMS (VAT) |  |  | 166,339 |  | 158,010 |
Recoverable PIS/Pasep and Cofins taxes (a) |  |  | 816,863 |  | 784,593 |
Other recoverable taxes |  |  | 11,416 |  | 740 |
|  |  | 994,618 |  | 943,343 |
Noncurrent assets |  |  |  |
Recoverable ICMS (VAT) |  |  | 221,313 |  | 190,229 |
Recoverable PIS/Pasep and Cofins taxes (a) |  |  | 1,011,036 |  | 1,982,826 |
Other recoverable taxes |  |  | 88,177 |  | 83,101 |
|  |  | 1,320,526 |  | 2,256,156 |
Current liabilities |  |  |  |
ICMS (VAT) payable |  |  | 189,102 |  | 194,734 |
ICMS installment payment (b) |  |  | 4,712 |  | 11,365 |
PIS/Pasep and Cofins payable |  |  | 31,033 |  | 34,616 |
IRRF on interest on capital |  |  | — |  | 31,200 |
Special Tax Regularization Program – Pert |  |  | 66,852 |  | 62,420 |
Other taxes |  |  | 10,646 |  | 11,748 |
|  |  | 302,345 |  | 346,083 |
Noncurrent liabilities |  |  |  |
Social security contributions – injunction on judicial deposit (c) |  |  | — |  | 264,868 |
ICMS (VAT) payable |  |  | 10,965 |  | — |
ICMS installment payment (b) |  |  | 7,251 |  | 29,921 |
Special Tax Regularization Program – Pert |  |  | 272,979 |  | 317,304 |
|  |  | 291,195 |  | 612,093 |
Asset and liability balances presented on a net basis, considering the Company's right and intention to realize the asset and liability on a net basis. (a) The balance contains amounts referring Pis and Cofins credit on ICMS (Notes 12.3) (b) Installment of ICMS tax credits from the State of Paraná, with payment deadline until September 2027. (c) In March 2024, after the disputes were concluded, the balances were written off against the judicial deposit balance recorded in assets (Note 13)
Schedule of movement of the asset |
Balance as of January 1, 2023 | 3,484,616 |
Monetary variation | 256,492 |
Offsetting with taxes payable | (1,075,244) |
Balance as of December 31, 2023 | 2,665,864 |
Monetary variation | 144,444 |
Offsetting with taxes payable | (1,087,281) |
Balance as of December 31, 2024 | 1,723,027 |
Current | 804,084 |
Noncurrent | 918,943 |
Schedule of movement of liabilities | The table below illustrates the changes in liabilities and provisions:
| Liabilities to be refunded to consumers | Provision for allocation of PIS and Cofins credits | Total
Balance as of January 1, 2023 | 1,995,158 |  | 1,851,257 |  | 3,846,415 |
Monetary variation | 199,241 |  | 58,518 |  | 257,759 |
(-) Transfer to sectorial financial liabilities | (1,462,673) |  | – |  | (1,462,673) |
Balance as of December 31, 2023 | 731,726 |  | 1,909,775 |  | 2,641,501 |
Monetary variation | 78,675 |  | 43,327 |  | 122,002 |
(-) Transfer to sectorial financial liabilities | (810,401) |  | (372,514) |  | (1,182,915) |
Balance as of December 31, 2024 | – |  | 1,580,588 |  | 1,580,588 |
Current | – |  | 580,000 |  | 580,000 |
Noncurrent | – |  | 1,000,588 |  | 1,000,588 |
Schedule of reconciliation of provision for income tax and social contribution |
|  |  |  | 12.31.2024 | 12.31.2023 | 12.31.2022
Income before IRPJ and CSLL |  |  |  | 2,907,234 |  | 2,489,724 |  | 942,888 |
(-) Result of equity investments |  |  |  | (281,202) |  | (307,809) |  | (478,577) |
|  |  |  | 2,626,032 |  | 2,181,915 |  | 464,311 |
IRPJ and CSLL (34%) |  |  |  | (892,851) |  | (741,851) |  | (157,866) |
Tax effects on: |  |  |  |  |  |
Interest on equity (JSCP) |  |  |  | 300,220 |  | 325,720 |  | 329,800 |
Dividends |  |  |  | 388 |  | 453 |  | 250 |
Non deductible expenses |  |  |  | (24,957) |  | (22,701) |  | (25,172) |
Tax incentives |  |  |  | 4,251 |  | 9,905 |  | 11,492 |
Unrecognized tax loss and negative basis of CSLL |  |  |  | (17,878) |  | (24,345) |  | (29,870) |
Difference between tax bases of deemed profit and taxable profit |  |  |  | (29,949) |  | 18,844 |  | 35,677 |
Effect of non taxable monetary variation (Selic) on undue tax payments |  |  |  | 48,918 |  | 87,207 |  | 100,282 |
Others |  |  |  | 12,423 |  | (7,289) |  | 16,506 |
INCOME TAX AND SOCIAL CONTRIBUTION |  |  |  | (599,435) |  | (354,057) |  | 281,099 |
Effective rate - % |  |  |  | 22.8 | % | 16.2 | % | (60.5) | %
With regard to uncertainties about the treatment of income taxes, the Company has made assessments and concluded that it is more likely than not that the treatments will be accepted by the tax authority.

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