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POST-EMPLOYMENT BENEFIT (Tables) | 12 Months Ended
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Dec. 31, 2023
BENEFITS TO EMPLOYEES |
Types of retirement benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Types of post-employment benefits sponsored by Eletrobras companies
​ | ​ | Pension benefit plans | ​ | ​
Company |  | BD Plan |  | Defined Benefit Plan |  | CD Plan |  | Health plan
Eletrobras | ​ | X | ​ | ​ | ​ | X | ​ | X
CGT Eletrosul | ​ | X | ​ | ​ | ​ | X | ​ | X
Chesf | ​ | X | ​ | X | ​ | X | ​ | ​
Eletronorte | ​ | X | ​ | ​ | ​ | X | ​ | X
Furnas | ​ | X | ​ | ​ | ​ | X | ​ | X
Schedule of amounts recognized in the balance sheet | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Social securityb plans benefits | ​ | 5,424,163 | ​ | 4,938,491
Health plans and life insurance | ​ | 162,635 | ​ | 255,180
Total post-employment benefit obligations | ​ | 5,586,798 | ​ | 5,193,671
​ | ​ | ​ | ​ | ​
Current | ​ | 292,990 | ​ | 246,437
Non-current | ​ | 5,293,808 | ​ | 4,947,234
Total | ​ | 5,586,798 | ​ | 5,193,671
Schedule of actuarial assumptions used to determine the present value of a defined benefit obligation and expense | ​
​ | ​ | ​ | ​ | ​
Economic Hypotheses
​ |  | 12/31/2023 |  | 12/31/2022
Actual annual actuarial discount interest rate |  | 5.22% to 6.62% |  | 5.42% to 6.17%
Projection of average wage increase |  | 1.00% to 2.01% | ​ | 1.00% to 2.01%
Average annual inflation rate |  | 4.00% | ​ | 4.00%
Expected return on plan assets (a) |  | 4.00% | ​ | 4.00%
​ (a) represents the maximum and minimum rates of return on plan assets. ​
​ |  |  |  |
Demographic Assumptions
​ |  | 12/31/2023 |  | 12/31/2022
Table of active and inactive mortality | ​ | AT-2000 (segregated by sex), smoothed between 10% and 25% and BR-EMSsb-v. 2015 M&F. | ​ | AT-2000 Segregated by sex and smoothed by 10%; AT-2000 Female (Aggravated by 15%); AT-2000 Segregated by sex; AT-2000 Basic, segregated by sex; AT-2000 Male
Table of mortality of disabled persons | ​ | RP-2000 (female), RP-2000 Disabled (segregated by sex), RRB-1983, segregated by sex, AT-49 Male RRB-1983, segregated by sex, Winklevoss, relieved in 20% MI-85, segregated by sex, e AT-83 IAM MMI-85, segregated by sex. | ​ | RRB-1983; AT-49 Relieved in 2 years; AT-49 Basic Segregated by sex; MI-2006 Segregated by sex and downsized to 10%; MI 85 by sex; AT-83 (IAM) Male
Table of disability | ​ | Álvaro Vindas, Álvaro Vindas, smoothed in 50%, Light Weak, Grupo Americana e TASA 1927, relieved in 20%. | ​ | Light Weak; Álvaro Vindas Smoothed by 50%; Álvaro Vindas; Sasa 1927; Sasa 1927 aggravated by 20%; Light (Average)
Summary of amounts recognized as actuarial gains and losses in the Statement of Comprehensive Income | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Actuarial gains/losses recognized in ORA in the financial year - Social security benefit plans, health plans and life insurance |  | 134,895 |  | 660,673
Schedule of expected maturity of undiscounted benefits of post-employment defined benefit plans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 2028 | ​ | ​
​ |  | 2024 |  | 2025 |  | 2026 |  | 2027 |  | onwards |  | Total
Social Security Program | ​ | 2,672,166 | ​ | 2,408,819 | ​ | 2,244,183 | ​ | 2,091,416 | ​ | 20,215,533 | ​ | 29,632,116
Summary of defined benefit plans obligation | ​
​ | ​ | ​ | ​ | ​
​ |  | Scenario I (+1%) |  | Scenario II (-1%)
Defined benefit obligation |  | (3,248,553) |  | 1,628,493
Expectation of wage growth |  | 105,768 |  | (98,656)
Summary of estimated obligations | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Current |  | ​ |  | ​
Vacation allowance |  | 221,194 |  | 359,243
PDV - Voluntary Dismissal Program |  | 280,246 |  | 1,018,275
Payroll |  | 223,348 |  | 413,758
Vacation Charges |  | 118,124 |  | 189,729
Provision end-of-year bonus |  | 5,189 |  | -
Profit or income sharing | ​ | 679,933 | ​ | 227,605
Charges on end-of-year bonus | ​ | 15,981 | ​ | 5,785
Social security contribution | ​ | 17,313 | ​ | 54,087
Others | ​ | 73,605 | ​ | 50,072
​ | ​ | 1,634,933 | ​ | 2,318,554
Non-current | ​ | ​ | ​ | ​
PDV - Voluntary Dismissal Program | ​ | — | ​ | 4,697
​ | ​ | ​ | ​ | ​
​ | ​ | 1,634,933 | ​ | 2,323,251
Social security defined benefit plans |
BENEFITS TO EMPLOYEES |
Schedule of amounts recognized in the balance sheet and income statement | ​ Asset Balance - Social Security Plans ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Present value of partially or fully covered actuarial obligations (a) |  | 29,632,116 | ​ | 27,357,876
Asset ceiling |  | 1,782,006 | ​ | 1,360,842
(-) Fair value of plan assets (b) |  | (25,989,959) | ​ | (23,780,227)
Immediate Available Values |  | 3,801 | ​ | 1,942
Realizable Assets |  | 520,777 | ​ | 535,595
Fixed Income Investments |  | 30,720,143 | ​ | 25,680,500
Investments in Variable Income |  | 3,110,626 | ​ | 5,066,214
Property investments |  | 650,284 | ​ | 741,066
Structured Investments |  | 855,390 | ​ | 1,281,176
Loans and Financing | ​ | 505,226 | ​ | 652,629
INVESTMENTS ABROAD | ​ | — | ​ | 304,996
Social security fund - Destination of reserve | ​ | 92,504 | ​ | —
Others | ​ | 227,507 | ​ | 43,676
(-) Defined contribution plan assets | ​ | (9,443,800) | ​ | (9,422,527)
(-) Operating liabilities | ​ | (176,996) | ​ | (146,552)
(-) Contingent liabilities | ​ | (228,196) | ​ | (215,484)
(-) Investment Funds | ​ | (222,948) | ​ | (174,479)
(-) Administrative Funds |  | (520,777) | ​ | (454,391)
(-) Pension Funds | ​ | (103,582) | ​ | (114,134)
Net liability / (asset) |  | 5,424,163 | ​ | 4,938,491
​ Income Statement - Social Security Plans ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Current service cost |  | 39,001 | ​ | 42,245
Net interest costs |  | 2,703,475 | ​ | 2,622,700
Actuarial expense / (revenue) recognized in the year |  | 2,742,476 | ​ | 2,664,945
Schedule of changes in the present value of actuarial obligations | ​
​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
Opening balance as of January 1 |  | 27,357,876 |  | 32,654,956
Effects of Deconsolidation - Eletronuclear |  | — |  | (4,024,043)
Current service cost |  | 39,001 |  | 42,245
Interest on actuarial obligation |  | 2,703,475 |  | 2,622,700
Benefits paid during the year |  | (2,635,428) |  | (2,537,463)
Normal Contributions of the Participant | ​ | 11,952 | ​ | (8,061)
Past service cost | ​ | — | ​ | (33,594)
Gain/Loss on actuarial obligations arising from remeasurement |  | 2,155,240 |  | (1,358,864)
Actuarial gains/losses arising from changes in financial assumptions |  | 1,996,962 |  | (1,897,919)
Actuarial gains/losses resulting from adjustments based on experience |  | 158,278 |  | 539,055
Final balance on December 31 |  | 29,632,116 |  | 27,357,876
Schedule of changes and composition of the fair value of assets | ​
​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
Opening balance as of January 1 |  | 23,780,227 |  | 27,983,826
Effects of deconsolidation - Eletronuclear |  | — | ​ | (3,664,089)
Benefits paid during the year |  | (2,635,428) | ​ | (2,537,463)
Participant contributions paid during the year |  | — | ​ | (8,061)
Employer's contributions paid during the year |  | 476,899 | ​ | 287,381
Gain/loss on plan assets (excluding interest income) |  | 2,012,962 | ​ | (526,396)
Expected return on assets for the year |  | 2,355,299 | ​ | 2,245,029
Final balance on December 31 |  | 25,989,959 | ​ | 23,780,227
Health and life insurance plans |
BENEFITS TO EMPLOYEES |
Schedule of amounts recognized in the balance sheet and income statement | ​
​ | ​ | ​ | ​ | ​
Balance Sheet |  | 12/31/2023 |  | 12/31/2022
The Actuarial Present Value obligations |  | 162,635 |  | 255,181
Net liability / (asset) |  | 162,635 |  | 255,181
​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​
Income Statement |  | ​
​ |  | 12/31/2023 |  | 12/31/2022
Net Current service cost |  | 9,652 |  | 757
Net interest costs |  | 16,404 |  | 20,741
Actuarial expense / (revenue) recognized in the year |  | 26,057 |  | 21,498
Schedule of changes and composition of the fair value of assets | ​
​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | 2022
Opening balance as of January 1 | ​ | 255,181 |  | 245,457
Effects of deconsolidation - Eletronuclear |  | — |  | (25,745)
Current service cost |  | 9,652 |  | 759
Interest on actuarial obligation |  | 16,404 |  | 20,741
Benefits paid in the year |  | (6,966) |  | (10,350)
Gain/Loss on actuarial obligations arising from remeasurement |  | (111,636) |  | 24,319
Actuarial losses arising from changes in demographic assumptions |  | (10,920) |  | 38,026
Actuarial gains/losses arising from changes in financial assumptions |  | 28,221 |  | (21,655)
Actuarial gains/losses resulting from adjustments based on experience |  | (128,937) |  | 7,948
Final balance on December 31 |  | 162,635 |  | 255,181

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