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v3.25.1

Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of fair value of financial instruments |
| Note | Level | 12.31.2024 | 12.31.2023
Book value | Fair value | Book value | Fair value
Financial assets |  |  |  |  |  |
Fair value through profit or loss |  |  |  |  |  |
Cash and cash equivalents (a) | 5 | 2 | 4,161,939 |  | 4,161,939 |  | 5,634,623 |  | 5,634,623 |
Bonds and securities (b) | 6 | 2 | 529,708 |  | 529,708 |  | 495,495 |  | 495,495 |
Accounts receivable - distribution concession (c) | 9.1 | 3 | 2,610,731 |  | 2,610,731 |  | 1,954,679 |  | 1,954,679 |
Accounts receivable - generation concession (c) | 9.3 | 3 | 75,425 |  | 75,425 |  | 71,835 |  | 71,835 |
Fair value in the purchase and sale of power (d) | 32.2.10 | 3 | 697,288 |  | 697,288 |  | 1,101,684 |  | 1,101,684 |
Other temporary investments (e) |  | 1 | 10,036 |  | 10,036 |  | 17,864 |  | 17,864 |
Other temporary investments (e) |  | 2 | 5,858 |  | 5,858 |  | 13,864 |  | 13,864 |
|  |  | 8,090,985 |  | 8,090,985 |  | 9,290,044 |  | 9,290,044 |
Amortized cost |  |  |  |  |  |
Collaterals and escrow accounts (a) |  |  | 9 |  | 9 |  | 9 |  | 9 |
Trade accounts receivable (a) | 7 |  | 4,078,882 |  | 4,078,882 |  | 3,866,429 |  | 3,866,429 |
Sectorial financial assets (a) | 8 |  | — |  | — |  | 30,946 |  | 30,946 |
Accounts receivable - concessions - bonus from the grant (f) | 9.2 |  | 821,804 |  | 923,084 |  | 792,741 |  | 893,275 |
|  |  | 4,900,695 |  | 5,001,975 |  | 4,690,125 |  | 4,790,659 |
Fair value through other comprehensive income |  |  |  |  |  |
Certified Emission Reductions - CERs (g) |  | 2 | 3,207 |  | 3,207 |  | 3,922 |  | 3,922 |
Other temporary investments (h) |  | 3 | 14,709 |  | 14,709 |  | — |  | — |
|  |  | 17,916 |  | 17,916 |  | 3,922 |  | 3,922 |
Total financial assets |  |  | 13,009,596 |  | 13,110,876 |  | 13,984,091 |  | 14,084,625 |
Financial liabilities |  |  |  |  |  |
Fair value through profit or loss |  |  |  |  |  |
Fair value in the purchase and sale of power (d) | 32.2.10 | 3 | 385,792 |  | 385,792 |  | 753,584 |  | 753,584 |
|  |  | 385,792 |  | 385,792 |  | 753,584 |  | 753,584 |
Amortized cost |  |  |  |  |  |
Sectorial financial liabilities (a) | 8 |  | 1,077,810 |  | 1,077,810 |  | 503,991 |  | 503,991 |
ICMS installment payment (i) | 12.2 |  | 11,963 |  | 11,105 |  | 41,286 |  | 37,777 |
Special Tax Regularization Program - Pert (i) | 12.2 |  | 339,831 |  | 297,583 |  | 379,724 |  | 322,711 |
PIS and Cofins to be refunded to consumers (a) | 12.3.1 |  | — |  | — |  | 731,726 |  | 731,726 |
Accounts payable to suppliers (a) | 18 |  | 2,466,803 |  | 2,466,803 |  | 2,285,573 |  | 2,285,573 |
Loans and financing 1 (i) | 19 |  | 5,154,871 |  | 5,128,374 |  | 5,387,977 |  | 5,138,930 |
Debentures (j) | 20 |  | 12,773,954 |  | 12,528,379 |  | 9,738,006 |  | 9,699,171 |
Accounts payable related to concession 1 (k) | 23 |  | 1,138,129 |  | 1,258,564 |  | 893,855 |  | 1,018,630 |
|  |  | 22,963,361 |  | 22,768,618 |  | 19,962,138 |  | 19,738,509 |
Total financial liabilities |  |  | 23,349,153 |  | 23,154,410 |  | 20,715,722 |  | 20,492,093 |
¹The balance includes loans and accounts payable linked to the concession that were reclassified to Liabilities classified as held for sale (Note 37). Different levels are defined as follows: Level 1: obtained from quoted prices (not adjusted) in active markets for identical assets and liabilities; Level 2: obtained through other variables in addition to quoted prices included in Level 1, which are observable for the assets or liabilities; Level 3: obtained through assessment techniques which include variables for the assets or liabilities, which however are not based on observable market data.
Schedule of credit risk with their contractual obligations |
Exposure to credit risk | 12.31.2024 | 12.31.2023
Cash and cash equivalents (a) | 4,161,939 |  | 5,634,623 |
Bonds and securities(a) | 529,708 |  | 495,495 |
Pledges and restricted deposits linked (a) | 9 |  | 9 |
Trade accounts receivable (b) | 4,078,882 |  | 3,866,429 |
Sectorial financial assets (c) | — |  | 30,946 |
Accounts receivable – distribution concession (c) | 2,610,731 |  | 1,954,679 |
Accounts receivable – concessions – bonus from the grant (d) | 821,804 |  | 792,741 |
Accounts receivable – generation concessions (e) | 75,425 |  | 71,835 |
Other temporary investments (f) | 30,603 |  | 31,728 |
| 12,309,101 |  | 12,878,485 |
Schedule of liquidity risk |
| Interest (a) | Less than 1 month | 1 to 3 months | 3 months to 1 year | 1 to 5 years | Over 5 years | Total
12.31.2024
Loans and financing | Note 19 | 41,142 |  | 681,322 |  | 990,756 |  | 2,717,667 |  | 3,082,966 |  | 7,513,853 |
Debentures | Note 20 | 198,579 |  | 5,755 |  | 3,138,439 |  | 8,761,862 |  | 6,801,259 |  | 18,905,894 |
Accounts payable related to concession | Rate of return +IGP-M and IPCA | 9,568 |  | 19,158 |  | 96,944 |  | 771,456 |  | 1,977,517 |  | 2,874,643 |
Accounts payable to suppliers | — | 2,058,249 |  | 334,366 |  | 18,482 |  | 55,706 |  | — |  | 2,466,803 |
Special Tax Regularization Program - Pert | Selic | 5,604 |  | 11,315 |  | 52,803 |  | 330,143 |  | 7,618 |  | 407,483 |
ICMS installment payment | Selic | — |  | 2,620 |  | 3,065 |  | 7,468 |  | — |  | 13,153 |
Sectorial financial liabilities | Selic | 78,712 |  | 159,821 |  | 763,484 |  | 174,342 |  | — |  | 1,176,359 |
Lease liability | Note 24 | 1,863 |  | 3,760 |  | 17,000 |  | 62,787 |  | 300,277 |  | 385,687 |
|  | 2,393,717 |  | 1,218,117 |  | 5,080,973 |  | 12,881,431 |  | 12,169,637 |  | 33,743,875 |
(a) Effective interest rate - weighted average.
Schedule of sensitivity analysis of foreign currency risk |
Foreign exchange risk | Risk | Baseline 12.31.2024 | Projected scenarios
Probable | Scenario 1 | Scenario 2
Financial liabilities |  |  |  |  |
Suppliers |  |  |  |  |
Itaipu | USD appreciation | (162,198) |  | 5,037 |  | (34,253) |  | (73,543) |
|  | (162,198) |  | 5,037 |  | (34,253) |  | (73,543) |
Schedule of gain (losses) on operations with derivative financial instruments |
Interest rate risk and monetary variation | Risk | Baseline 12.31.2024 | Projected scenarios
Probable | Scenario 1 | Scenario 2
Financial assets |  |  |  |  |
Bonds and securities | Low CDI/SELIC | 529,708 |  | 78,132 |  | 58,585 |  | 39,092 |
Collaterals and escrow accounts | Low CDI/SELIC | 9 |  | 1 |  | 1 |  | 1 |
Accounts receivable – concessions | Low IPCA | 3,432,535 |  | 188,789 |  | 141,592 |  | 94,395 |
Accounts receivable – generation concessions | Low IPCA | 75,425 |  | 4,148 |  | 3,111 |  | 2,074 |
|  | 4,037,677 |  | 271,070 |  | 203,289 |  | 135,562 |
Financial liabilities |  |  |  |  |
Loans and financing |  |  |  |  |
Banco do Brasil | High CDI | (751,522) |  | (112,728) |  | (140,910) |  | (169,092) |
Banco Itaú | High CDI | (1,036,260) |  | (155,439) |  | (194,299) |  | (233,159) |
BNDES | High TJLP | (1,401,520) |  | (123,232) |  | (154,040) |  | (184,848) |
BNDES | High IPCA | (395,126) |  | (21,732) |  | (27,165) |  | (32,598) |
Banco do Nordeste | High IPCA | (1,529,105) |  | (84,101) |  | (105,126) |  | (126,151) |
Banco do Brasil – BNDES Transfer | High TJLP | (37,507) |  | (3,298) |  | (4,122) |  | (4,947) |
Other | No risk | (3,831) |  | — |  | — |  | — |
Debentures | High CDI/SELIC | (8,070,490) |  | (1,210,574) |  | (1,513,217) |  | (1,815,860) |
Debentures | High IPCA | (4,629,755) |  | (254,637) |  | (318,296) |  | (381,955) |
Debentures | High TJLP | (73,709) |  | (6,481) |  | (8,101) |  | (9,722) |
Sectorial financial liabilities | High Selic | (1,077,810) |  | (161,672) |  | (202,089) |  | (242,507) |
ICMS installment payment | High Selic | (11,963) |  | (1,794) |  | (2,243) |  | (2,692) |
Special Tax Regularization Program – Pert | High Selic | (339,831) |  | (50,975) |  | (63,718) |  | (76,462) |
Accounts payable related to concession | High IGP-M | (861,982) |  | (43,099) |  | (53,874) |  | (64,649) |
Accounts payable related to concession | High IPCA | (276,147) |  | (15,188) |  | (18,985) |  | (22,782) |
|  | (20,496,558) |  | (2,244,950) |  | (2,806,185) |  | (3,367,424) |
Schedule of indicators and penalties |
Year | Indicator | Criteria | Penalties
From 2021 | Economic - financial efficiency | in the base year | Capital Increase (a)
Limitation on distribution of dividends and interest on capital
Restrictive regime for contracts with related parties
2 consecutive years | Concession termination
Quality Indicators | in the base year | Results plan
2 consecutive years or 3 of the previous 5 calendar years | Limitation on distribution of dividends and interest on capital
3 consecutive years | Concession termination
(a) Within 180 days from the end of each fiscal year, in the totality of the insufficiency that occurs to reach the Minimum Economic and Financial Sustainability Parameter.
Schedule of targets set |
| Quality - limits | Quality - performed
Year | Economic and Financial Management | Realized | DECi | FECi | DECi | FECi
2023 | {Net Debt / [EBITDA (-) QRR ≥ 0]} ≤ 1 / (1,11 * Selic) | Achieved | 8.69 |  | 6.39 |  | 7.85 |  | 5.20 |
2024 | {Net Debt / [EBITDA (-) QRR ≥ 0]} ≤ 1 / (1,11 * Selic) | — | 8.36 |  | 5.94 |  | 7.92 |  | 5.35 |
Net Debt: Gross Debt deducted from Financial Assets, with the exception of Financial Assets and Financial Liabilities in administrative or judicial discussion. The accounts that make up the Gross Debt and Financial Assets are defined in the attachment VIII to Aneel Resolution No 948/2021. QRR: Regulatory Reinstatement Share or Regulatory Depreciation Expense. This value will be the one defined in the last Periodic Tariff Review, updated by the variation of the Regulatory Portion B and calculated on a pro rata basis. Recurring EBITDA: Earnings Before Interest (Financial Result), Taxes (Income Taxes), Depreciation and Amortization. Quality indicators: For the years 2022 to 2026, the annual limits are set out in Authorising Resolution No. 10,231/2021.
Schedule of notional values of the electricity commercialization contracts |
| Purchase | Sale
2025 | 865,646 |  | 876,276 |
2026 | 734,956 |  | 708,190 |
2027 | 666,018 |  | 590,091 |
2028 | 460,904 |  | 475,714 |
2029 | 455,201 |  | 458,744 |
2030 to 2040 | 2,900,179 |  | 3,215,134 |
| 6,082,904 |  | 6,324,149 |
Schedule of outstanding transactions of financial statements |
| Assets | Liabilities | Net
Current | 217,350 |  | (214,955) |  | 2,395 |
Noncurrent | 479,938 |  | (170,837) |  | 309,101 |
| 697,288 |  | (385,792) |  | 311,496 |
Schedule of sensitivity analysis of energy purchase and sale operations |
| Price variation | Baseline 12.31.2024 | Projected scenarios
Probable | Scenario 1 | Scenario 2
Unrealized gains (losses) on energy purchase and sale operations | Increase | 311,496 |  | 311,496 |  | 371,103 |  | 430,710 |
| Decrease | 311,496 |  | 311,496 |  | 251,887 |  | 192,280 |
Schedule of capital monitored by index |
Indebtedness | 12.31.2024 | 12.31.2023
Loans and financing (a) | 5,126,470 |  | 5,343,217 |
Debentures | 12,627,365 |  | 9,619,106 |
(-) Cash and cash equivalents | (4,161,939) |  | (5,634,623) |
(-) Bonds and securities - debt contract guarantees | (434,474) |  | (405,342) |
Net debt | 13,157,422 |  | 8,922,358 |
Equity | 25,636,935 |  | 24,191,667 |
Debt to equity ratio | 0.51 | 0.37
(a) Includes loans and financing that were reclassified to Liabilities classified as held for sale (Note 37).
Schedule of debt to equity ratio |
Indebtedness | 12.31.2024 | 12.31.2023
Loans and financing (a) | 5,126,470 |  | 5,343,217 |
Debentures | 12,627,365 |  | 9,619,106 |
(-) Cash and cash equivalents | (4,161,939) |  | (5,634,623) |
(-) Bonds and securities - debt contract guarantees | (434,474) |  | (405,342) |
Net debt | 13,157,422 |  | 8,922,358 |
Equity | 25,636,935 |  | 24,191,667 |
Debt to equity ratio | 0.51 | 0.37
(a) Includes loans and financing that were reclassified to Liabilities classified as held for sale (Note 37). The average debt cost at the nominal rate in 2024 is 11.96% (11.36% in 2023), which is equivalent to 98.46% of the CDI (97.48% of the CDI in 2023).

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