XML 159 R107.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

ACCOUNTS RECEIVABLE, NET - Schedule (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
ACCOUNTS RECEIVABLE, NET |  |
Financial assets |  | R$ 1,264,059
Current | R$ 5,210,482 | 4,794,924
Non-current | 649,446 | 703,055
Gross value |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 5,210,482 | 4,794,924
Non-current | 649,446 | 703,055
Total Customers | 5,859,928 | 5,497,979
Gross value | Supply/Power Supply |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 4,143,112 | 3,568,103
Non-current | 1,201,416 | 1,573,358
Gross value | Short Term Electric Power - CCEE |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 582,586 | 336,614
Non-current | 280,138 | 280,138
Gross value | Use of the Electric Grid |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 2,107,085 | 1,581,756
Non-current | 4,348 | 4,348
Gross value | PROINFA |  |
ACCOUNTS RECEIVABLE, NET |  |
Current |  | 462,608
Gross value | Renegotiated Agreements |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 1,289,224 | 987,917
Gross value | Due |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 4,875,267 |
Total Customers | 4,875,267 |
Gross value | Due | Supply/Power Supply |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 2,705,302 |
Gross value | Due | Short Term Electric Power - CCEE |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 255,878 |
Gross value | Due | Use of the Electric Grid |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 1,677,256 |
Gross value | Due | Renegotiated Agreements |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 433,508 |
Gross value | Overdue up to 90 days |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 698,060 |
Total Customers | 698,060 |
Gross value | Overdue up to 90 days | Supply/Power Supply |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 477,617 |
Gross value | Overdue up to 90 days | Short Term Electric Power - CCEE |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 315,171 |
Gross value | Overdue up to 90 days | Use of the Electric Grid |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 150,290 |
Gross value | Overdue up to 90 days | Renegotiated Agreements |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 118,763 |
Gross value | Overdue 90+ days |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 288,039 |
Total Customers | 288,039 |
Gross value | Overdue 90+ days | Supply/Power Supply |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 900,401 |
Non-current | 9,548 |
Gross value | Overdue 90+ days | Short Term Electric Power - CCEE |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 11,537 |
Non-current | 280,138 |
Gross value | Overdue 90+ days | Use of the Electric Grid |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 279,539 |
Non-current | 4,348 |
Gross value | Overdue 90+ days | Renegotiated Agreements |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 736,953 |
Gross value | Renegotiated Credits |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 48,679 |
Non-current | 649,446 |
Total Customers | 698,125 |
Gross value | Renegotiated Credits | Supply/Power Supply |  |
ACCOUNTS RECEIVABLE, NET |  |
Current | 59,792 |
Non-current | 1,191,868 |
Customers, current | Gross value |  |
ACCOUNTS RECEIVABLE, NET |  |
(-) ECL | (2,911,525) | (2,142,074)
Customers, current | Gross value | Due |  |
ACCOUNTS RECEIVABLE, NET |  |
(-) ECL | (667,894) |
Customers, current | Gross value | Overdue up to 90 days |  |
ACCOUNTS RECEIVABLE, NET |  |
(-) ECL | (414,527) |
Customers, current | Gross value | Overdue 90+ days |  |
ACCOUNTS RECEIVABLE, NET |  |
(-) ECL | (1,817,991) |
Customers, current | Gross value | Renegotiated Credits |  |
ACCOUNTS RECEIVABLE, NET |  |
(-) ECL | (11,113) |
Customers, non-current | Gross value |  |
ACCOUNTS RECEIVABLE, NET |  |
(-) ECL | (836,456) | R$ (1,154,789)
Customers, non-current | Gross value | Overdue 90+ days |  |
ACCOUNTS RECEIVABLE, NET |  |
(-) ECL | (294,034) |
Customers, non-current | Gross value | Renegotiated Credits |  |
ACCOUNTS RECEIVABLE, NET |  |
(-) ECL | R$ (542,422) |

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ebr_ScheduleOfAccountsReceivableLineItems
Namespace Prefix: | ebr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2023-03-23 + Details
Name: | ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 68 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_68&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CurrentTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NoncurrentTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount due from customers for goods and services sold. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ebr_ReceivablesTypeAxis=ebr_EnergyProvisioningOrSupplyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ebr_ReceivablesTypeAxis=ebr_CceeShortTermEnergyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ebr_ReceivablesTypeAxis=ebr_UseOfElectricityNetworkMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ebr_ReceivablesTypeAxis=ebr_ProinfaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ebr_ReceivablesTypeAxis=ebr_RenegotiatedAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ebr_AccountsDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_NotLaterThanThreeMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ebr_RenegotiatedCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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