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ACCOUNTING ESTIMATES AND JUDGMENTS (Tables) | 12 Months Ended
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Dec. 31, 2023
ACCOUNTING ESTIMATES AND JUDGMENTS |
Schedule of the accounting estimates evaluated as the most critical by the Management of Eletrobras and its subsidiaries and its details | ​
No. |  | Note |  | Significant estimates and judgments
09/10 | ​ | Clients/Financing and loans receivable | ​ | Assessment of expected loss of credits.
13 | ​ | Deferred income tax and social contribution - asset | ​ | Realization of tax credits based on estimates of future taxable profits.
16 | ​ | Contractual asset transmission | ​ | Compensation rate of concession agreements, allocation of the price to performance obligations and forecast of cash flows.
17.1 | ​ | Business Combination | ​ | Valuation of control and fair value of assets in business combination.
17.3/20/27 | ​ | Losses on investments, Recoverable value of long-term assets and Onerous Contracts | ​ | Present value of future cash flows, considering the discount rate determined by the Company.
28 | ​ | Employee benefits | ​ | Actuarial assumptions of post-employment benefit plans.
29 | ​ | Provisions for Litigation and Contingent Liabilities | ​ | Estimates of losses in legal proceedings.
38.3.4.1 | ​ | Derivative financial instruments | ​ | Fair value of derivative financial instrument.
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