XML 181 R129.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

INVESTMENTS - Business Combination - Vale do Sao Bartolomeu S.A. VSB (Details) - BRL (R$) R$ in Thousands |  |  | 12 Months Ended
--- | --- | --- | ---
Dec. 21, 2023 | Jan. 01, 2023 | Dec. 31, 2023
Business combinations |  |  |
Proportion of ownership interest in joint venture |  |  | 50.38%
Vale do So Bartolomeu S.A. VSB |  |  |
Business combinations |  |  |
Amount allocated to intangible asset related to concession agreements | R$ 63,365 |  |
Percentage of ownership interest held prior to acquisition | 39.00% |  |
Cash transferred | R$ 304,228 |  |
Deferred tax liabilities | 5,833 |  |
Total adjustment in net assets | 57,532 |  |
Premium |  |  |
Fair value of liquid assets acquired by the Company | 465,620 |  |
Consideration transferred | 304,228 |  |
(c) Fair value of shareholding maintained before combination of businesses | 201,769 |  |
(d) = (b) + (c) | 505,997 |  |
(d) - (a) Premium | 40,377 |  |
Remeasurement of shareholding previously held | R$ 97,256 |  |
Increase in revenue |  | R$ 50,946 |
Increase in profit |  | R$ 42,662 |
Furnas | Vale do So Bartolomeu S.A. VSB |  |  |
Business combinations |  |  |
Control of acquired, percentage | 51.00% |  |
Furnas | Vale do So Bartolomeu S.A. VSB | Vale do So Bartolomeu S.A. VSB |  |  |
Business combinations |  |  |
Percentage of equity interest /Percentage of participation | 90.00% |  |
Furnas | Vale do So Bartolomeu S.A. VSB | Vale do So Bartolomeu S.A. VSB |  |  |
Business combinations |  |  |
Proportion of ownership interest in joint venture | 39.00% |  |

X
- Definition Amount allocated to intangible asset related to concession agreements due to business combination. + References No definition available. + Details
Name: | ebr_AmountAllocatedToIntangibleAssetRelatedToConcessionAgreementsFromBusinessCombination
Namespace Prefix: | ebr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) on identifiable assets acquired and (liabilities assumed) due to deferred tax adjustments. + References No definition available. + Details
Name: | ebr_EffectOnIdentifiableAssetsAcquiredLiabilitiesAssumedDueToDeferredTaxAdjustments
Namespace Prefix: | ebr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ebr_GainLossFromBusinessCombinationTransactionAbstract
Namespace Prefix: | ebr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of equity in the acquiree held by the acquirer immediately before the acquisition date in a business combination. + References No definition available. + Details
Name: | ebr_IfrsBusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage
Namespace Prefix: | ebr_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The increase in profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. + References No definition available. + Details
Name: | ebr_IncreaseInProfitLossOfCombinedEntityAsIfCombinationOccurredAtBeginningOfPeriod
Namespace Prefix: | ebr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase in revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. + References No definition available. + Details
Name: | ebr_IncreaseInRevenueOfCombinedEntityAsIfCombinationOccurredAtBeginningOfPeriod
Namespace Prefix: | ebr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total value of business which contains consideration transferred and fair value of equity interest held immediately before business combination. + References No definition available. + Details
Name: | ebr_ValueOfBusiness
Namespace Prefix: | ebr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph p -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_p_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph p -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_p_ii&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph n -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_n_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainRecognisedInBargainPurchaseTransaction
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2023-03-23 + Details
Name: | ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_PercentageOfVotingEquityInterestsAcquired
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_17_b_iii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_16_b_iii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph 21 -Subparagraph a -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_21_a_iv&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProportionOfOwnershipInterestInJointVenture
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_17_b_iii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_16_b_iii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph 19B -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_19B_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProportionOfOwnershipInterestInSubsidiary
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ebr_Valedosaobartolomeutransmissoradeenergias.a.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=ebr_Furnascentraiseletricass.a.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ebr_Valedosaobartolomeutransmissoradeenergias.a.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ebr_Valedosaobartolomeutransmissoradeenergias.a.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |