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RELATED PARTY TRANSACTIONS | 12 Months Ended
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Dec. 31, 2023
RELATED PARTY TRANSACTIONS |
RELATED PARTY TRANSACTIONS | NOTE 39 - RELATED PARTY TRANSACTIONS ​ The commercial transactions and respective balances with related parties of the Company are summarized below: ​ 39.1 - Main transactions occurred in 2023 ​
Related Parties |  | Date of Operation |  | Object of the Contract |  | Transaction Amount
Companhia de Geração e Transmissão de Energia Elétrica do Sul do Brasil (“CGT Eletrosul”) and Fundação Elos | ​ | 03/20/2023 | ​ | Balancing the technical deficit of the BD Plan Elos/Eletrosul, covering the portion regarding CGT Eletrosul (Eletrobras controlled company), as Sponsor of said Complementary Pensions Plan. This concerns the operation of taking on debt, to provide for the transfer of amounts from CGT Eletrosul to Elos/Eletrosul BD Plan, in order to maintain their economic and financial equilibrium, considering the deficit of said Plan found at the close of the financial year 2021. | ​ | 65,761
Eletrobras and Special Purpose Entity Chapada do Piauí II Holding S/A (“SPE”). | ​ | 09/28/2023 | ​ | The contract provides for the issue of a bank guarantee by the guarantor as a guarantee to be provided in favor of the creditor of the Debt Contract of SPE Chapada do Piauí II. Eletrobras will provide the collateral guarantee to the Guarantor for the amount equivalent to their shareholding in the Related Party, guaranteeing the obligations of SPE in case of their default, enabling the bank guarantee. | ​ | 68,000
Eletrobras and Fundação Eletrobras de Seguridade Social (“Eletros”) | ​ | 11/5/2023 | ​ | This transaction provides for the transfer of amounts from Eletrobras to the Fundação Eletros in order to maintain the economic and financial equilibrium of the BD Eletrobras and CD Eletrobras Plans – portion of Deferred Proportional Benefit Paid Off (BPDS). Furthermore, there was a replacement and inflation adjustment of the guarantees granted by Eletrobras to the balancing of the deficits for the financial years 2013 and 2015 of the Eletrobras BD Plan. | ​ | 185,023
​ 39.2 - Transactions with related parties ​ The commercial transactions and respective balances with related parties of the consolidated are summarized below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 | ​ | 12/31/2022
​ |  | Jointly controlled |  | ​ |  | Post-employment |  | Jointly controlled |  | ​ |  | Post-employment
Reserve |  | companies | ​ | Associates |  | benefit entities |  | companies | ​ | Associates |  | benefit entities
Assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Clients |  | 53,495 |  | — |  | — |  | 37,741 |  | 23,970 |  | —
Accounts Receivable |  | — |  | — |  | — |  | 14,725 |  | 17,064 |  | —
Dividends / Interest on own capital receivable |  | 230,199 |  | 599,676 |  | — |  | 180,213 |  | 615,740 |  | —
Loans and financing receivable |  | — |  | 0 |  | — |  | — |  | 587,067 |  | —
Other assets |  | 709 |  | 46,307 |  | 146,981 |  | — |  | 78,147 |  | 136,375
​ |  | 284,403 |  | 645,983 |  | 146,981 |  | 232,679 |  | 1,321,988 |  | 137,307
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Passive items | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Suppliers |  | 23,121 |  | — |  | 459 |  | 17,268 |  | 9,273 |  | 231
Provisions |  | — |  | — |  | 285,659 |  | — |  | — |  | 620,691
Social security contribution |  | — |  | — |  | 29,237 |  | — |  | — |  | 32,991
Actuarial debt agreements |  | — |  | — |  | 3,014,599 |  | — |  | — |  | 2,414,180
sundry obligations |  | 496 |  | — |  | 2,081 |  | — |  | — |  | 11,079
Loans and financing |  | — |  | — |  | 1,172 |  | — |  | — |  | 4,892
Purchase of electricity |  | 49,584 |  | — |  | — |  | 20,379 |  | 9,273 |  | —
Accounts Payable |  | 39,414 |  | — |  | — |  | 39,400 |  | — |  | 137,718
Other liabilities |  | — |  | — |  | 141,649 |  | — |  | — |  | 124,354
​ |  | 112,615 |  | — |  | 3,474,856 |  | 77,047 |  | 18,546 |  | 3,346,136
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 | ​ | 12/31/2022
​ |  | Jointly controlled |  | ​ |  | Post-employment |  | Jointly controlled |  | ​ |  | Post-employment
Result |  | companies | ​ | Associates |  | benefit entities |  | companies | ​ | Associates |  | benefit entities
Revenue from the use of Electricity |  | 179,157 |  | — |  | — |  | 161,651 |  | 142,852 |  | —
Income from services rendered |  | 43,649 |  | — |  | — |  | 100,981 |  | 3,223 |  | —
Other Revenues |  | 2,276 |  | — |  | 10,838 |  | 551,180 |  | — |  | 84,103
Interest Income, Commissions and Exchange Rates and Variations |  | 65,732 |  | 13,804 |  | — |  | (38,071) |  | 180,134 |  | —
Purchase/sale of electricity |  | 35,514 |  | — |  | — |  | (659,912) |  | (70,650) |  | —
Network Use Charges |  | (104,629) |  | — |  | — |  | (102,805) |  | (29) |  | —
Taxes |  | — |  | — |  | — |  | — |  | — |  | (2,650)
Other Expenses |  | (133,289) |  | (78,768) |  | (107,915) |  | (311,396) |  | (209) |  | (557,258)
Financial expenses |  | — |  | — |  | (14,618) |  | — |  | — |  | (140,730)
​ |  | 88,410 |  | (64,964) |  | (111,695) |  | (298,372) |  | 255,321 |  | (616,535)
​ 39.3 - Remuneration of key personnel ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Short-term benefits |  | 75,140 |  | 41,302
Post-employment benefits |  | 6,613 |  | 756
Shares based remuneration | ​ | 37,358 | ​ | —
Other long-term benefits |  | — |  | 2,055
​ |  | 119,111 |  | 44,113
​ Accounting Policy ​ In the consolidated financial statements, the Company eliminates existing intercompany transactions and balances with related parties, except in relation to those between Eletrobras and its subsidiaries measured at fair value through profit or loss. ​ In accordance with its policy, the Company may carry out transactions with related parties to take advantage of synergies and achieve operational efficiency, thus improving its jointly considered result. Being carried out at prices and conditions defined between the parties, which take into account the conditions that could be practiced in the market with unrelated parties, ensuring that there is no business that exclusively benefits one of the parties. ​ Negotiations and decision-making processes shall be effective, independent and equipped with commutativity or appropriate compensatory payment. Thus, it avoids undue favoring of the related party to the detriment of the interest of society.

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