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POST-EMPLOYMENT BENEFIT (Tables)

12 Months Ended

Dec. 31, 2023

BENEFITS TO EMPLOYEES

Types of retirement benefits

​

​	​	​	​	​	​	​	​	​
Types of post-employment benefits sponsored by Eletrobras companies
​	​	Pension benefit plans					​	​
Company		BD Plan		Defined Benefit Plan		CD Plan		Health plan
Eletrobras	​	X	​	​	​	X	​	X
CGT Eletrosul	​	X	​	​	​	X	​	X
Chesf	​	X	​	X	​	X	​	​
Eletronorte	​	X	​	​	​	X	​	X
Furnas	​	X	​	​	​	X	​	X

Schedule of amounts recognized in the balance sheet

​

​	​	​	​	​
​		12/31/2023		12/31/2022
Social securityb plans benefits	​	5,424,163	​	4,938,491
Health plans and life insurance	​	162,635	​	255,180
Total post-employment benefit obligations	​	5,586,798	​	5,193,671
​	​	​	​	​
Current	​	292,990	​	246,437
Non-current	​	5,293,808	​	4,947,234
Total	​	5,586,798	​	5,193,671

Schedule of actuarial assumptions used to determine the present value of a defined benefit obligation and expense

​

​	​	​	​	​
Economic Hypotheses
​		12/31/2023		12/31/2022
Actual annual actuarial discount interest rate		5.22% to 6.62%		5.42% to 6.17%
Projection of average wage increase		1.00% to 2.01%	​	1.00% to 2.01%
Average annual inflation rate		4.00%	​	4.00%
Expected return on plan assets (a)		4.00%	​	4.00%

​

(a) represents the maximum and minimum rates of return on plan assets.

​

​
Demographic Assumptions
​		12/31/2023		12/31/2022
Table of active and inactive mortality	​	AT-2000 (segregated by sex), smoothed between 10% and 25% and BR-EMSsb-v. 2015 M&F.	​	AT-2000 Segregated by sex and smoothed by 10%; AT-2000 Female (Aggravated by 15%); AT-2000 Segregated by sex; AT-2000 Basic, segregated by sex; AT-2000 Male
Table of mortality of disabled persons	​	RP-2000 (female), RP-2000 Disabled (segregated by sex), RRB-1983, segregated by sex, AT-49 Male RRB-1983, segregated by sex, Winklevoss, relieved in 20% MI-85, segregated by sex, e AT-83 IAM MMI-85, segregated by sex.	​	RRB-1983; AT-49 Relieved in 2 years; AT-49 Basic Segregated by sex; MI-2006 Segregated by sex and downsized to 10%; MI 85 by sex; AT-83 (IAM) Male
Table of disability	​	Álvaro Vindas, Álvaro Vindas, smoothed in 50%, Light Weak, Grupo Americana e TASA 1927, relieved in 20%.	​	Light Weak; Álvaro Vindas Smoothed by 50%; Álvaro Vindas; Sasa 1927; Sasa 1927 aggravated by 20%; Light (Average)

Summary of amounts recognized as actuarial gains and losses in the Statement of Comprehensive Income

​

​	​	​	​	​
​		12/31/2023		12/31/2022
Actuarial gains/losses recognized in ORA in the financial year - Social security benefit plans, health plans and life insurance		134,895		660,673

Schedule of expected maturity of undiscounted benefits of post-employment defined benefit plans

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2028

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​

​

2024

2025

2026

2027

onwards

Total

Social Security Program

​

2,672,166

​

2,408,819

​

2,244,183

​

2,091,416

​

20,215,533

​

29,632,116

Summary of defined benefit plans obligation

​

​	​	​	​	​
​		Scenario I (+1%)		Scenario II (-1%)
Defined benefit obligation		(3,248,553)		1,628,493
Expectation of wage growth		105,768		(98,656)

Summary of estimated obligations

​

​	​	​	​	​
​		12/31/2023		12/31/2022
Current		​		​
Vacation allowance		221,194		359,243
PDV - Voluntary Dismissal Program		280,246		1,018,275
Payroll		223,348		413,758
Vacation Charges		118,124		189,729
Provision end-of-year bonus		5,189		-
Profit or income sharing	​	679,933	​	227,605
Charges on end-of-year bonus	​	15,981	​	5,785
Social security contribution	​	17,313	​	54,087
Others	​	73,605	​	50,072
​	​	1,634,933	​	2,318,554
Non-current	​	​	​	​
PDV - Voluntary Dismissal Program	​	—	​	4,697
​	​	​	​	​
​	​	1,634,933	​	2,323,251

Social security defined benefit plans

BENEFITS TO EMPLOYEES

Schedule of amounts recognized in the balance sheet and income statement

​

Asset Balance - Social Security Plans

​

​	​	​	​	​
​		12/31/2023		12/31/2022
Present value of partially or fully covered actuarial obligations (a)		29,632,116	​	27,357,876
Asset ceiling		1,782,006	​	1,360,842
(-) Fair value of plan assets (b)		(25,989,959)	​	(23,780,227)
Immediate Available Values		3,801	​	1,942
Realizable Assets		520,777	​	535,595
Fixed Income Investments		30,720,143	​	25,680,500
Investments in Variable Income		3,110,626	​	5,066,214
Property investments		650,284	​	741,066
Structured Investments		855,390	​	1,281,176
Loans and Financing	​	505,226	​	652,629
INVESTMENTS ABROAD	​	—	​	304,996
Social security fund - Destination of reserve	​	92,504	​	—
Others	​	227,507	​	43,676
(-) Defined contribution plan assets	​	(9,443,800)	​	(9,422,527)
(-) Operating liabilities	​	(176,996)	​	(146,552)
(-) Contingent liabilities	​	(228,196)	​	(215,484)
(-) Investment Funds	​	(222,948)	​	(174,479)
(-) Administrative Funds		(520,777)	​	(454,391)
(-) Pension Funds	​	(103,582)	​	(114,134)
Net liability / (asset)		5,424,163	​	4,938,491

​

Income Statement - Social Security Plans

​

​	​	​	​	​
​		12/31/2023		12/31/2022
Current service cost		39,001	​	42,245
Net interest costs		2,703,475	​	2,622,700
Actuarial expense / (revenue) recognized in the year		2,742,476	​	2,664,945

Schedule of changes in the present value of actuarial obligations

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​	​	​	​	​
​		2023		2022
Opening balance as of January 1		27,357,876		32,654,956
Effects of Deconsolidation - Eletronuclear		—		(4,024,043)
Current service cost		39,001		42,245
Interest on actuarial obligation		2,703,475		2,622,700
Benefits paid during the year		(2,635,428)		(2,537,463)
Normal Contributions of the Participant	​	11,952	​	(8,061)
Past service cost	​	—	​	(33,594)
Gain/Loss on actuarial obligations arising from remeasurement		2,155,240		(1,358,864)
Actuarial gains/losses arising from changes in financial assumptions		1,996,962		(1,897,919)
Actuarial gains/losses resulting from adjustments based on experience		158,278		539,055
Final balance on December 31		29,632,116		27,357,876

Schedule of changes and composition of the fair value of assets

​

​	​	​	​	​
​		2023		2022
Opening balance as of January 1		23,780,227		27,983,826
Effects of deconsolidation - Eletronuclear		—	​	(3,664,089)
Benefits paid during the year		(2,635,428)	​	(2,537,463)
Participant contributions paid during the year		—	​	(8,061)
Employer's contributions paid during the year		476,899	​	287,381
Gain/loss on plan assets (excluding interest income)		2,012,962	​	(526,396)
Expected return on assets for the year		2,355,299	​	2,245,029
Final balance on December 31		25,989,959	​	23,780,227

Health and life insurance plans

BENEFITS TO EMPLOYEES

Schedule of amounts recognized in the balance sheet and income statement

​

​	​	​	​	​
Balance Sheet		12/31/2023		12/31/2022
The Actuarial Present Value obligations		162,635		255,181
Net liability / (asset)		162,635		255,181
​	​	​	​	​
​	​	​	​	​
Income Statement		​
​		12/31/2023		12/31/2022
Net Current service cost		9,652		757
Net interest costs		16,404		20,741
Actuarial expense / (revenue) recognized in the year		26,057		21,498

Schedule of changes and composition of the fair value of assets

​

​	​	​	​	​
​	​	2023	​	2022
Opening balance as of January 1	​	255,181		245,457
Effects of deconsolidation - Eletronuclear		—		(25,745)
Current service cost		9,652		759
Interest on actuarial obligation		16,404		20,741
Benefits paid in the year		(6,966)		(10,350)
Gain/Loss on actuarial obligations arising from remeasurement		(111,636)		24,319
Actuarial losses arising from changes in demographic assumptions		(10,920)		38,026
Actuarial gains/losses arising from changes in financial assumptions		28,221		(21,655)
Actuarial gains/losses resulting from adjustments based on experience		(128,937)		7,948
Final balance on December 31		162,635		255,181

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