XML 247 R195.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - Classification by category of financial instruments (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Level 2 |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | R$ 657,514 |
Amortized cost |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 19,534,449 | R$ 21,864,644
Financial liabilities, at fair value | 99,668,654 | 103,279,464
Loans, financing and debentures |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | 54,299,620 | 59,106,522
Loans, financing and debentures | Level 2 |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | 6,480,670 |
Obligations of Law No. 14,182/2021 |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | 39,519,406 | 36,659,454
Suppliers |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | 2,963,867 | 3,517,173
Compulsory loan - Agreements |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | 896,746 |
Reimbursement obligations |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value |  | 1,912,423
Shareholders Compensation |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | 1,154,836 | 924,644
Leases |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | 216,747 | 753,168
Concessions payable - use of public property |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial liabilities, at fair value | 617,432 | 406,080
Fair value through result |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 6,726,501 | 13,592,609
Financial liabilities, at fair value | 7,138,184 |
Cash and cash equivalents |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 13,046,371 | 10,739,126
Accounts Receivable, net |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 5,859,928 | 5,497,979
Reimbursement rights |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value |  | 3,341,835
Amounts Receivable, ENBPAR |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value |  | 1,264,059
Loans and financing |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 628,150 | 1,021,645
Financial investments | Level 2 |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 5,925,693 | 12,198,191
Beneficiary parties | Level 2 |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 427,202 | 407,556
Derivative financial instruments | Level 2 |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 373,606 | 986,862
Investments (Interests) | Level 1 |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | 1,104,381 | 1,761,258
Fair value through other comprehensive income |  |
AMOUNTS RECEIVABLE - ENBpar |  |
Financial assets, at fair value | R$ 1,104,381 | R$ 1,761,258

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_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The fair value of financial assets. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssetsAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialLiabilitiesAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ebr_AtAmortizedCostMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_LoansFinancingAndDebenturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_ObligationsOfLawMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_TradeAccountsPayableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_CompulsoryLoanAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_ReimbursementObligationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_ShareholdersCompensationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_LeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_ConcessionsPayableUBPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialLiabilitiesAxis=ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ebr_CashAndCashEquivalentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ebr_AccountsReceivableNetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ebr_FinancialAssetReimbursementOfAicMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ebr_AmountsReceivableEnbparMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ebr_LoansAndFinancingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ebr_FinancialInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ebr_BeneficiaryPartiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_DerivativesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_EquityInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level1OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |