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OPERATIONAL CONTEXT (Tables) | 12 Months Ended
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Dec. 31, 2023
OPERATIONAL CONTEXT |
Schedule of payment of share capital in Eletronuclear | ​
​ | ​ | ​
Payment of share capital in Eletronuclear |  | ​
Completion of advanced for capital increase | ​ | 3,665,521
Capitalization of dividends receivable |  | 2,512,286
Contribution of cash and cash equivalents |  | 54,523
Equity security investments |  | 6,232,330
Schedule of shareholding in Eletronuclear | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ELETRONUCLEAR |
​ | ​ | ORDINARY | ​ | PREFERENTIALS | ​ | TOTAL CAPITAL |
SHAREHOLDER |  | QUANTITY |  | % |  | QUANTITY |  | % |  | QUANTITY |  | % | ​
Eletrobras |  | 37,651,030 |  | 99.98 |  | 10,528,730 |  | 99.85 |  | 48,179,760 |  | 99.95 | ​
Others |  | 7,137 |  | 0.02 |  | 15,969 |  | 0.15 |  | 23,106 |  | 0.05 | ​
Total |  | 37,658,167 |  | 100.00 |  | 10,544,699 |  | 100.00 |  | 48,202,866 |  | 100.00 | ​
​ After the corporate restructuring, the common shares held by Eletrobras changed from 99.98% to 35.90% and preferred shares changed to 99.99%, to 67.95%, as shown in the table below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ELETRONUCLEAR |
​ | ​ | ORDINARY | ​ | PREFERENTIALS | ​ | TOTAL CAPITAL |
SHAREHOLDER |  | QUANTITY |  | % |  | QUANTITY |  | % |  | QUANTITY |  | % | ​
Eletrobras |  | 79,488,850 |  | 35.90 |  | 221,396,243 |  | 99.99 |  | 300,885,093 |  | 67.95 | ​
ENBPar |  | 141,916,224 |  | 64.10 |  | — |  | 0.00 |  | 141,916,224 |  | 32.04 | ​
Others |  | 7,137 |  | 0.00 |  | 15,969 |  | 0.01 |  | 23,106 |  | 0.01 | ​
Total |  | 221,412,211 |  | 100.00 |  | 221,412,212 |  | 100.00 |  | 442,824,423 |  | 100.00 | ​
Schedule of impact of shareholding transfer in Itaipu Binacional | ​
​ | ​ | ​
Consideration for the transfer |  | 1,082,275
Write-off of equity interest |  | (185,617)
Gain on transfer |  | 896,658
Schedule of impact on share capital from public offering of shares | ​
​ | ​ | ​
Subscription of shares |  | 30,756,468
Expenses with shares issued | ​ | (108,186)
Impact on share capital |  | 30,648,282
Schedule of increase in intangible assets through execution of new electricity generation concession contracts | ​
​ | ​ | ​
Grant bonus (a) |  | 26,622,905
Obligations with CDE (b) |  | 33,735,216
Obligations for the revitalisation of river basins (c) |  | 6,693,921
Indemnities of the Tucuruí and Curuá-Una HPPs (d) |  | 5,062,717
Reimbursement of fuel acquisition – Law No. 12.111/2009 (e) |  | 2,906,500
Intangible Assets |  | 75,021,259
​
| (a) | the amount of the grant bonus on June 17, 2022 related to the new electricity generation concession agreements in the amount of R$26,622,905. The funds obtained by the public offering of shares (primary offering) were used for this purpose;
| (b) | obligations over the next 25 years to transfer funds to the CDE in the amount of R$33,735,216, see note 35;
| (c) | obligations over the next 10 years in the total amount of R$6,693,921, to develop the projects that will compose the following programs, see note 35:
| ● | revitalization of the water resources of the São Francisco River and Parnaíba River basins, by the subsidiary Chesf;
| ● | structural reduction of energy generation costs in the Amazônia Legal and for navigability of the Madeira River and the Tocantins River, by the subsidiary Eletronorte; and
| ● | revitalization of the water resources of the river basins in the area of influence of the reservoirs of the Furnas hydroelectric plants, by the subsidiary Furnas.
| (d) | credits in the amount of R$5,062,717 related to the indemnities of reversible assets of the Tucuruí and Curuá-Una plants. These plants had new concession contracts signed; and
| (e) | credits in the amount of R$2,906,500 related to the reimbursement of fuel from distributors that were previously controlled by Eletrobras, which were proven and not reimbursed, economic and energy efficiency referred to in Law No. 12,111/2009. These assets were registered in the Right of Reimbursement account and were offset against the amounts payable as grant bonus under the terms defined by Law No. 14,182/2021.
Schedule of amount related to the right to operate electricity generation plants, recorded in intangible assets | ​
​ | ​ | ​
Hydroelectric Power Plants (HPP) |  | Intangible asset
Xingo |  | 11,267,333
Complexo Paulo Afonso |  | 10,590,724
UHE Luiz Gonzaga (Itaparica) |  | 4,693,535
Boa Esperança |  | 876,032
Sobradinho |  | 874,546
Funil - BA |  | 28,489
Pedra |  | 7,124
Chesf added value |  | 28,337,783
​ | ​ | ​
Tucuruí |  | 25,542,126
Coaracy Nunes |  | 582,030
UHE Curuá-Una |  | 160,582
Eletronorte added value |  | 26,284,738
​ | ​ | ​
Marimbondo |  | 4,416,843
Furnas |  | 4,025,234
Estreito (Luís Carlos B. de Carvalho) |  | 3,177,816
Itumbiara |  | 2,958,106
Mascarenhas de Moraes (Peixoto) |  | 2,476,008
Corumbá I HPP |  | 1,431,622
UHE Porto Colômbia |  | 1,322,485
Funil - RJ |  | 590,624
Furnas added value |  | 20,398,738
​ | ​ | ​
Total added value |  | 75,021,259
Schedule of effects of new concession contracts on the Company's results by venture exploration regime | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Net Tax |  | ​
Hydroelectric Power Plants | ​ | Net book value | ​ | Indemnity | ​ | Result
Non-quota plants |  |  |  |  |  |
UHE Curuá-Una |  | 630 |  | 17,741 |  | 17,111
Tucuruí |  | 2,990,633 |  | 4,576,672 |  | 1,586,039
Eletronorte Impact |  | 2,991,263 |  | 4,594,413 |  | 1,603,150
​ | ​ | ​ | ​ | ​ | ​ | ​
Quotaholder plants |  |  |  |  |  |
Boa Esperança |  | 98,219 |  | — |  | (98,219)
UHE Apolônio Sales (Moxotó) |  | 38,250 |  | — |  | (38,250)
Paulo Afonso I |  | 92,612 |  | — |  | (92,612)
Paulo Afonso II |  | 107,093 |  | — |  | (107,093)
Paulo Afonso III |  | 66,259 |  | — |  | (66,259)
Paulo Afonso IV |  | 20,832 |  | — |  | (20,832)
UHE Luiz Gonzaga (Itaparica) |  | 15,150 |  | — |  | (15,150)
Xingo |  | 28,174 |  | — |  | (28,174)
Funil - BA |  | 12,626 |  | — |  | (12,626)
Pedra |  | 8,067 |  | — |  | (8,067)
Non-quota plants |  |  |  |  |  |
Sobradinho |  | 131,948 |  | — |  | (131,948)
Chesf Impact |  | 619,230 |  | — |  | (619,230)
​ | ​ | ​ | ​ | ​ | ​ | ​
Quotaholder plants |  |  |  |  |  |
Corumbá I HPP |  | (4,497) |  | — |  | 4,497
Estreito |  | 479,561 |  | — |  | (479,561)
Funil - RJ |  | 8,110 |  | — |  | (8,110)
Furnas |  | 566,098 |  | — |  | (566,098)
Marimbondo |  | 15,844 |  | — |  | (15,844)
UHE Porto Colômbia |  | 1,912 |  | — |  | (1,912)
Non-quota plants |  |  |  |  |  |
Itumbiara |  | 62,492 |  | — |  | (62,492)
Mascarenhas de Moraes HPP |  | 209,462 |  | — |  | (209,462)
Furnas Impact |  | 1,338,982 |  | — |  | (1,338,982)
​ | ​ | ​ | ​ | ​ | ​ | ​
Net impact |  | 4,949,475 |  | 4,594,413 |  | (355,062)

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