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PROVISION FOR ONEROUS CONTRACTS | 12 Months Ended
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Dec. 31, 2023
PROVISION FOR ONEROUS CONTRACTS |
PROVISION FOR ONEROUS CONTRACTS | NOTE 27 – PROVISION FOR ONEROUS CONTRACTS ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Balance on |  | ​ |  | Balance on
​ |  | 12/31/2022 |  | Constitutions |  | 12/31/2023
Generation |  |  |  |  |  | ​
Jirau Energia | ​ | 209,099 | ​ | 729,536 | ​ | 938,635
Omega |  | — |  | 58,548 |  | 58,548
BTG |  | — |  | 20,284 |  | 20,284
Companhia Energética Sinop |  | — |  | 18,732 |  | 18,732
Enerpeixe |  | — | ​ | 16,453 | ​ | 16,453
CPFL Energia |  | — | ​ | 6,571 | ​ | 6,571
Empresa de Energia São Manoel |  | — |  | 5,223 |  | 5,223
Alpek |  | — |  | 2,546 |  | 2,546
Pedra |  | — |  | 4,136 |  | 4,136
​ |  | 209,099 |  | 862,029 |  | 1,071,128
​ | ​ | ​ | ​ | ​ | ​ | ​
Current Liabilities | ​ | — | ​ | ​ | ​ | 120,660
Non-Current Liability |  | 209,099 |  | ​ |  | 950,468
​ |  | 209,099 |  | ​ |  | 1,071,128
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Balance on |  | ​ | ​ | Balance on
​ | ​ | 12/31/2021 | ​ | Constitutions |  | 12/31/2022
Generation | ​ | ​ | ​ | ​ | ​ | ​
Jirau |  | 147,122 |  | 61,977 |  | 209,099
Funil |  | 280,527 |  | — |  | —
Coaracy Nunes | ​ | 11,032 | ​ | — | ​ | —
​ | ​ | 438,681 | ​ | 61,977 | ​ | 209,099
​ | ​ | ​ | ​ | ​ | ​ | ​
Current Liabilities |  | 10,517 |  | — |  | —
Non-Current Liability |  | 428,164 |  | — |  | 209,099
​ |  | 438,681 |  | — |  | 209,099
​ On December 31, 2023, the Company presented a balance of R$1,071,128 (R$209,099 on December 31, 2022) in onerous contracts. The constitution made in the financial year refers substantially to the increase in discount rate and the reduction of the projected sale price curve of power in comparison with the previous financial year. The contract with Jirau Energia, due to its volume and purchase values agreed, includes an additional value of provision in the amount of R$729,536. ​ Accounting Policy ​ In the process of impairment test of assets of the Company, it was verified that there were concession and power trading agreements whose inevitable costs of satisfying the agreement obligations exceed the economic benefits expected to be received throughout the agreement, with the difference being recorded as a liability, as provision for onerous contract, and in the income statement, in the group of operational provisions. Estimates and critical judgements For the projection of the economic benefits, the Company was based, principally, on the future selling prices of electrical power.

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