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Finance Income and Expenses (Tables)

12 Months Ended

Dec. 31, 2024

Finance Income And Expenses

Schedule of Financial Income and Expenses

	2024		2023		2022
FINANCE INCOME
Income from financial investments	436		452		468
Interest on sale of energy	299		286		337
Foreign exchange variations – Itaipu	-		7		17
Foreign exchange variations - Loans	-		277		338
Monetary variations	87		163		108
Monetary variations – CVA	16		76		185
Gain on financial instruments – Swap	147		-		-
Monetary updating of escrow deposits	69		82		82
PIS/Pasep and Cofins charged on finance income (1)	(205)		(197)		(117)
Prepayment rents	5		4		5
Monetary updating on PIS/Pasep and Cofins taxes credits over ICMS (2)	392		-		-
IRPJ credit update on Worker's Food Program (note 9)	59		-		-
Others	125		122		77
	1,430		1,272		1,500
FINANCE EXPENSES
Charges on loans and debentures (Note 20)	(989)		(1,013)		(928)
Cost of debt – amortization of transaction cost	(19)		(14)		(7)
Foreign exchange variations - Loans	(464)		-		-
Premium on repurchase of debt securities (Eurobonds)	-		-		(47)
Foreign exchange variations – Itaipu	(37)		-		-
Monetary updating – Loans and debentures	(248)		(148)		(167)
Charges and monetary updating on post-employment obligations	(4)		(20)		(40)
Loss on financial instruments – Swap	-		(177)		(438)
Monetary updating on PIS/Pasep and Cofins taxes credits over ICMS (2)	-		(41)		(1,294)
Monetary updating – Lease liabilities	(27)		(35)		(27)
Financial expenses (R&D and PEE)	(30)		(38)		(38)
Estimated update of distributed generation credits, net (3)	(38)		-		-
Others	(95)		(165)		(80)
	(1,951)		(1,651)		(3,066)
NET FINANCE EXPENSES	(521)		(379)		(1,566)

(1)	PIS/Pasep and Cofins expenses are levied on financial income and interest on own capital.
(2)	The interest of the tax credits related to PIS/Pasep and Cofins, arising from the exclusion of ICMS from its calculation basis, and the liability to be refunded to consumers is presented by net value. With the offsetting of the credits, the liability to be refunded to consumers exceeded the value of the credits to be received, generating a net financial expense for the comparative periods. With the adjustment of the liability, in May 2024, of R$411, the Company now has net financial income. For more information, see note 19.
(3)	Estimated update of the distributed generation credits to be compensated by consumers, due to the effect of the tariff adjustment, net of the portion corresponding to the financial income from the estimated neutrality on the distributed generation credits, in the amount of R$39.