v3.25.1
FINANCIAL ASSETS AND LIABILITIES - Summary of Sector financial asset and liability (Detail) - BRL (R$)
R$ in Thousands
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of changes in net sector financial asset (liability)    
Net sector financial asset (liability) at beginning of period R$ (1,261,998) R$ (1,274,283)
Cost of gas [1] (14,647) 27,954
Tax credits (65,710) (34,719)
Monetary update [2] (89,640) (97,840)
Deferral of IGP-M [3] 117,418 116,890
Business combination 5,980  
Net sector financial asset (liability) at end of period (1,308,597) (1,261,998)
Current 157,229  
Non-current (1,465,826)  
Net sector financial asset (liability) (1,308,597) (1,261,998)
Sectorial assets    
Reconciliation of changes in net sector financial asset (liability)    
Net sector financial asset (liability) at beginning of period 548,700 342,333
Cost of gas [1] (12,437) 27,954
Tax credits 12,425
Monetary update [2] 71,981 49,098
Deferral of IGP-M [3] 117,418 116,890
Business combination 5,980  
Net sector financial asset (liability) at end of period 731,642 548,700
Current 221,947  
Non-current 509,695  
Net sector financial asset (liability) 731,642 548,700
Sectorial liabilities    
Reconciliation of changes in net sector financial asset (liability)    
Net sector financial asset (liability) at beginning of period [4] (1,810,698) (1,616,616)
Cost of gas [1],[4] (2,210)
Tax credits [4] (65,710) (47,144)
Monetary update [2],[4] (161,621) (146,938)
Deferral of IGP-M [3],[4]
Business combination [4]  
Net sector financial asset (liability) at end of period [4] (2,040,239) (1,810,698)
Current [4] (64,718)  
Non-current [4] (1,975,521)  
Net sector financial asset (liability) [4] R$ (2,040,239) R$ (1,810,698)
[1] Refers to the difference between the cost of gas purchased and that contained in tariffs, which is fully classified as current assets since the regulator's deliberation calls for annual tariff recovery for the residential and commercial segments and quarterly tariff recovery for the other segments.
[2] Recalculation of the gas current account and extemporaneous credit using the SELIC rate.
[3] Appropriation of the deferral of the IGP-M for the residential and commercial segments.
[4] The ARSESP's conclusion on the refund to consumers of PIS and COFINS credits resulting from the exclusion of ICMS from the calculation base has been extended to May 20, 2025, in accordance with Resolution No. 1573 of September 23, 2024. Until ARSESP defines the next steps and the restitution schedule, the Company is keeping the amounts accrued as non-current sector liabilities.