XML 68 R16.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

LOANS, FINANCING AND DEBENTURES | 12 Months Ended
--- | ---
Dec. 31, 2023
LOANS, FINANCING AND DEBENTURES. |
LOANS, FINANCING AND DEBENTURES | NOTE 10 - LOANS, FINANCING AND DEBENTURES ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Annual rates on 12/31/2023 |  | ​
​ | ​ | Minimum |  | Maximum | ​ | 12/31/2023 |  | 12/31/2022
Loans and Financing |  | ​ | ​ | ​ | ​ | ​ |  | ​
Amazonas Energia S.A. |  | 5.00 | % | 16.10 | % | 4,593,471 |  | 4,596,971
AES Eletropaulo |  | — | ​ | — | ​ | — |  | 354,779
Equatorial Alagoas Distribuidora de Energia S.A. | ​ | — | ​ | — | ​ | — | ​ | 389,979
Boa Vista S.A. | ​ | 5.89 | % | 15.84 | % | 154,276 | ​ | 148,219
Itaipu Binacional | ​ | — | ​ | — | ​ | — | ​ | 84,133
Others |  | 5.00 | % | 10.00 | % | 188,094 |  | 183,653
(-) ECL |  | ​ | ​ | ​ | ​ | (4,757,692) |  | (4,736,089)
Total | ​ | ​ | ​ | ​ | ​ | 178,149 | ​ | 1,021,645
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Bonds | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transnorte Energia | ​ | 13.79 | % | 13.79 | % | 450,000 | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | 450,000 | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Principal | ​ | ​ | ​ | ​ | ​ | 286,410 | ​ | 671,236
Charges | ​ | ​ | ​ | ​ | ​ | 81,330 | ​ | 21,603
Current | ​ | ​ | ​ | ​ | ​ | 367,740 | ​ | 692,839
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current | ​ | ​ | ​ | ​ | ​ | 260,409 | ​ | 328,806
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | ​ | ​ | 628,149 |  | 1,021,645
​ The financings and loans were granted by the Company and are substantially updated on the basis of the IGP-M and IPCA indices. ​ The profile of the financings and loans receivable are shown in note 38.3. 10.1 – Changes of loans receivable ​
​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | 2022
Opening balance as of January 1 |  | 1,021,645 |  | 5,843,527
Effect on cash flow: |  | ​ |  | ​
Purchase Debentures |  | 450,000 |  | —
Receiving of principal |  | (982,425) |  | (2,100,842)
Interest received |  | (86,013) |  | (93,965)
Non-cash effect: | ​ | ​ | ​ | ​
ECL | ​ | (21,618) | ​ | (3,347,749)
Recognition/derecognition of RGR | ​ | 13,710 | ​ | (573,008)
Loss from write-off of Itaipu receivables | ​ | — | ​ | (46,751)
Interest and charges incurred | ​ | 205,527 | ​ | 742,314
Exchange rate changes |  | (1,428) |  | (49,577)
Monetary variations incurred |  | 28,751 |  | 60,629
Effects of Deconsolidation - Eletronuclear |  | — |  | 587,067
Final balance on December 31 |  | 628,149 |  | 1,021,645
​ 10.2 – Estimated losses on doubtful accounts (ECL) of loans receivable ​ On 31 December 2023, the estimated loss expected recorded was R$4,757,692 (R$4,736,089 on 31 December 2022). Of this amount, R$4,593,471 refers to Amazonas Energia, (R$4,596,971 on December 31, 2022) whose credits were fully recorded on December 31, 2022. For the financial year ended December 31, 2023, the receivables from Amazonas Energia remained fully provisioned. ​ The company has been monitoring the economic, financial and operational situation of the Amazonas Energia, taking into account the information reported to the regulatory agency, in a plan that demonstrates recovery of the financial condition as from 2025. ​ Accounting Policy ​ The Company recognizes initially the financings and loans receivable at fair value, that, in those cases, represent the transaction values, and are later updated for interest, inflation and exchange rate variations less the values received and the Estimated Credit Loss - ECL. ​ Estimates and critical judgments ​ For expected losses - ECL, the Company evaluates the debtors individually in relation to the risk of default, taking into account the financial situation of each debtor company and the history of default.

X
- Definition The entire disclosure for financing and loans receivables. + References No definition available. + Details
Name: | ebr_DisclosureOfFinancingAndLoansReceivablesTextBlock
Namespace Prefix: | ebr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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