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ACCOUNTING ESTIMATES AND JUDGMENTS (Tables)

12 Months Ended

Dec. 31, 2023

ACCOUNTING ESTIMATES AND JUDGMENTS

Schedule of the accounting estimates evaluated as the most critical by the Management of Eletrobras and its subsidiaries and its details

No.		Note		Significant estimates and judgments
09/10		Clients/Financing and loans receivable		Assessment of expected loss of credits.
13		Deferred income tax and social contribution - asset		Realization of tax credits based on estimates of future taxable profits.
16		Contractual asset transmission		Compensation rate of concession agreements, allocation of the price to performance obligations and forecast of cash flows.
17.1		Business Combination		Valuation of control and fair value of assets in business combination.
17.3/20/27		Losses on investments, Recoverable value of long-term assets and Onerous Contracts		Present value of future cash flows, considering the discount rate determined by the Company.
28		Employee benefits		Actuarial assumptions of post-employment benefit plans.
29		Provisions for Litigation and Contingent Liabilities		Estimates of losses in legal proceedings.
38.3.4.1		Derivative financial instruments		Fair value of derivative financial instrument.