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Income and Social Contribution Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income And Social Contribution Taxes |
Schedule of Income Tax and Social Contribution Tax Recoverable | The income tax and social contribution balances refer to credits from previous years' tax returns, withholdings made in the current year and prepayments that will be offset against federal taxes payable to be determined at the end of the fiscal year or in subsequent periods.
| Dec. 31, 2024 |  | Dec. 31, 2023
Income tax | 510 |  | 594
Social contribution tax | 89 |  | 262
| 589 |  | 856
Current | 7 |  | 411
Non-current | 582 |  | 445
Schedule of Income Tax and Social Contribution Tax Payable | The balances of income tax and social contribution tax recorded in current liabilities refer mainly to the taxes owed by the subsidiaries which report by the Real Income method and have opted to make monthly payments based on estimated revenue, and also by the subsidiaries that have opted for the Presumed Income method, in which payments are made quarterly.
| Dec. 31, 2024 |  | Dec. 31, 2023
Current |  |  |
Income tax | 119 |  | 71
Social contribution tax | 44 |  | 40
| 163 |  | 111
Schedule of Deferred Income Tax and Social Contribution Tax | The Company has deferred taxed assets and liabilities from unused tax loss carryforwards, negative base for the social contribution tax, and deductible temporary differences, at the statutory rates applicable to each legal entity in Brazil of 25% (for Income tax) and 9% (for the social contribution tax), as follows:
| Dec. 31, 2023 |  | Profit and loss |  | Comprehensive income |  | Others |  | Dec. 31, 2024
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforwards | 1,219 |  | (263) |  | - |  | - |  | 956
Provisions for contingencies | 723 |  | (104) |  | - |  | - |  | 619
Impairment on investments | 57 |  | (40) |  | - |  | - |  | 17
Provision related to the exclusion of ICMS from the PIS/Pasep and Cofins calculation basis | 88 |  | (88) |  | - |  | - |  | -
Provision for income sharing payments | 48 |  | (18) |  | - |  | - |  | 30
Post-employment obligations | 1,812 |  | 47 |  | (394) |  | - |  | 1,465
Provision for expected credit losses | 326 |  | 24 |  | - |  | - |  | 350
Onerous concession | 12 |  | - |  | - |  | - |  | 12
Rights of use | 126 |  | 8 |  | - |  | - |  | 134
Others | 13 |  | 5 |  | - |  | - |  | 18
Total | 4,424 |  | (429) |  | (394) |  | - |  | 3,601
Deferred tax liabilities |  |  |  |  |  |  |  |  |
Deemed cost | (155) |  | 8 |  | - |  | - |  | (147)
Acquisition costs of equity interests | (439) |  | 100 |  | - |  | - |  | (339)
Borrowing costs capitalized | (182) |  | (17) |  | - |  | - |  | (199)
Adjustment to expectation of cash flow – Concession assets | (334) |  | (53) |  | - |  | - |  | (387)
Revenues arising from transmission contract asset | (931) |  | (469) |  | - |  | - |  | (1,400)
Adjustment to fair value: Swap/Loss | (126) |  | 125 |  | - |  | - |  | (1)
Reimbursement of costs – GSF | (229) |  | 45 |  | - |  | - |  | (184)
Lease liabilities | (127) |  | 8 |  | - |  | - |  | (119)
Others | 32 |  | (62) |  | - |  | (5) |  | (35)
Total | (2,491) |  | (315) |  | - |  | (5) |  | (2,811)
Total, net | 1,933 |  | (744) |  | (394) |  | (5) |  | 790
Total assets | 3,045 |  |  |  |  |  |  |  | 2,334
Total liabilities | (1,112) |  |  |  |  |  |  |  | (1,543)
| Dec. 31, 2022 |  | Profit and loss |  | Comprehensive income |  | Others |  | Dec. 31, 2023
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforwards | 987 |  | 232 |  | - |  | - |  | 1,219
Provisions for contingencies | 602 |  | 121 |  | - |  | - |  | 723
Impairment on investments | 56 |  | 1 |  | - |  | - |  | 57
Fair value of derivative financial instruments (PUT SAAG) | 229 |  | (229) |  | - |  | - |  | -
Provision related to the exclusion of ICMS from the PIS/Pasep and Cofins calculation basis | 598 |  | (510) |  | - |  | - |  | 88
Provision for income sharing payments | 30 |  | 18 |  | - |  | - |  | 48
Post-employment obligations | 1,852 |  | 79 |  | (119) |  | - |  | 1,812
Provision for expected credit losses | 319 |  | 7 |  | - |  | - |  | 326
Onerous concession | 12 |  | - |  | - |  | - |  | 12
Right of use | 117 |  | 9 |  | - |  | - |  | 126
Others | 17 |  | (10) |  | - |  | 6 |  | 13
Total | 4,819 |  | (282) |  | (119) |  | 6 |  | 4,424
Deferred tax liabilities |  |  |  |  |  |  |  |  |
Deemed cost | (156) |  | 1 |  | - |  | - |  | (155)
Acquisition costs of equity interests | (456) |  | 17 |  | - |  | - |  | (439)
Borrowing costs capitalized | (170) |  | (12) |  | - |  | - |  | (182)
Adjustment to expectation of cash flow – Concession assets | (263) |  | (71) |  | - |  | - |  | (334)
Revenues arising from transmission contract asset | (940) |  | 9 |  | - |  | - |  | (931)
Adjustment to fair value: Swap/Loss | (210) |  | 84 |  | - |  | - |  | (126)
Reimbursement of costs – GSF | (274) |  | 45 |  | - |  | - |  | (229)
Lease liabilities | (108) |  | (19) |  | - |  | - |  | (127)
Others | (54) |  | 86 |  | - |  | - |  | 32
Total | (2,631) |  | 140 |  | - |  | - |  | (2,491)
Total, net | 2,188 |  | (142) |  | (119) |  | 6 |  | 1,933
Total assets | 3,120 |  |  |  |  |  |  |  | 3,045
Total liabilities | (932) |  |  |  |  |  |  |  | (1,112)
Schedule of Estimated Balance of Deferred Tax Asset | On the basis of the individual estimates of the Company and its subsidiaries, future taxable profits enable the Deferred tax asset existing on December 31, 2024 to be realized, as follows:
2025 | 528
2026 | 451
2027 | 414
2028 | 440
2029 to 2031 | 891
2032 to 2034 | 877
| 3,601
Schedule of Reconciliation of Income Tax and Social Contribution Tax Effective Rate | This table reconciles the statutory income tax (rate 25%) and social contribution tax (rate 9%) with the current income tax expense in the statement of income:
| 2024 |  | 2023 |  | 2022
Profit before income tax and social contribution tax | 9,358 |  | 6,851 |  | 4,121
Income tax and social contribution tax – nominal expense (34%) | (3,182) |  | (2,329) |  | (1,401)
Tax effects applicable to: |  |  |  |  |
Gain in subsidiaries by equity method | 66 |  | 93 |  | 182
Tax incentives | 166 |  | 89 |  | 62
Effects from subsidiaries taxed based on gross revenues | 95 |  | 92 |  | 97
Non-deductible penalties | (78) |  | (95) |  | (45)
Interest on own capital | 629 |  | 950 |  | 722
Estimated losses on doubtful accounts receivable from related parties | - |  | - |  | 234
Realization of goodwill | - |  | - |  | 108
Monetary update on tax overpayments | 29 |  | 101 |  | -
Others | 36 |  | 15 |  | 15
Income tax and Social Contribution – effective gain (expense) | (2,239) |  | (1,084) |  | (26)
Current tax | (1,495) |  | (943) |  | (950)
Deferred tax | (744) |  | (141) |  | 924
| (2,239) |  | (1,084) |  | (26)
Effective rate | 23.93% |  | 15.82% |  | 0.63%

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