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RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2023

RELATED PARTY TRANSACTIONS

Schedule of transactions with related parties

​

Related Parties		Date of Operation		Object of the Contract		Transaction Amount
Companhia de Geração e Transmissão de Energia Elétrica do Sul do Brasil (“CGT Eletrosul”) and Fundação Elos	​	03/20/2023	​	Balancing the technical deficit of the BD Plan Elos/Eletrosul, covering the portion regarding CGT Eletrosul (Eletrobras controlled company), as Sponsor of said Complementary Pensions Plan. This concerns the operation of taking on debt, to provide for the transfer of amounts from CGT Eletrosul to Elos/Eletrosul BD Plan, in order to maintain their economic and financial equilibrium, considering the deficit of said Plan found at the close of the financial year 2021.	​	65,761
Eletrobras and Special Purpose Entity Chapada do Piauí II Holding S/A (“SPE”).	​	09/28/2023	​	The contract provides for the issue of a bank guarantee by the guarantor as a guarantee to be provided in favor of the creditor of the Debt Contract of SPE Chapada do Piauí II. Eletrobras will provide the collateral guarantee to the Guarantor for the amount equivalent to their shareholding in the Related Party, guaranteeing the obligations of SPE in case of their default, enabling the bank guarantee.	​	68,000
Eletrobras and Fundação Eletrobras de Seguridade Social (“Eletros”)	​	11/5/2023	​	This transaction provides for the transfer of amounts from Eletrobras to the Fundação Eletros in order to maintain the economic and financial equilibrium of the BD Eletrobras and CD Eletrobras Plans – portion of Deferred Proportional Benefit Paid Off (BPDS). Furthermore, there was a replacement and inflation adjustment of the guarantees granted by Eletrobras to the balancing of the deficits for the financial years 2013 and 2015 of the Eletrobras BD Plan.	​	185,023

Schedule of remuneration to key personnel

​

​	​	​	​	​
​		12/31/2023		12/31/2022
Short-term benefits		75,140		41,302
Post-employment benefits		6,613		756
Shares based remuneration	​	37,358	​	—
Other long-term benefits		—		2,055
​		119,111		44,113

Jointly-controlled and associated companies

RELATED PARTY TRANSACTIONS

Schedule of transactions with related parties

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	12/31/2023					​	12/31/2022
​		Jointly controlled		​		Post-employment		Jointly controlled		​		Post-employment
Reserve		companies	​	Associates		benefit entities		companies	​	Associates		benefit entities
Assets	​	​	​	​	​	​	​	​	​	​	​	​
Clients		53,495		—		—		37,741		23,970		—
Accounts Receivable		—		—		—		14,725		17,064		—
Dividends / Interest on own capital receivable		230,199		599,676		—		180,213		615,740		—
Loans and financing receivable		—		0		—		—		587,067		—
Other assets		709		46,307		146,981		—		78,147		136,375
​		284,403		645,983		146,981		232,679		1,321,988		137,307
​	​	​	​	​	​	​	​	​	​	​	​	​
Passive items	​	​	​	​	​	​	​	​	​	​	​	​
Suppliers		23,121		—		459		17,268		9,273		231
Provisions		—		—		285,659		—		—		620,691
Social security contribution		—		—		29,237		—		—		32,991
Actuarial debt agreements		—		—		3,014,599		—		—		2,414,180
sundry obligations		496		—		2,081		—		—		11,079
Loans and financing		—		—		1,172		—		—		4,892
Purchase of electricity		49,584		—		—		20,379		9,273		—
Accounts Payable		39,414		—		—		39,400		—		137,718
Other liabilities		—		—		141,649		—		—		124,354
​		112,615		—		3,474,856		77,047		18,546		3,346,136

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	12/31/2023					​	12/31/2022
​		Jointly controlled		​		Post-employment		Jointly controlled		​		Post-employment
Result		companies	​	Associates		benefit entities		companies	​	Associates		benefit entities
Revenue from the use of Electricity		179,157		—		—		161,651		142,852		—
Income from services rendered		43,649		—		—		100,981		3,223		—
Other Revenues		2,276		—		10,838		551,180		—		84,103
Interest Income, Commissions and Exchange Rates and Variations		65,732		13,804		—		(38,071)		180,134		—
Purchase/sale of electricity		35,514		—		—		(659,912)		(70,650)		—
Network Use Charges		(104,629)		—		—		(102,805)		(29)		—
Taxes		—		—		—		—		—		(2,650)
Other Expenses		(133,289)		(78,768)		(107,915)		(311,396)		(209)		(557,258)
Financial expenses		—		—		(14,618)		—		—		(140,730)
​		88,410		(64,964)		(111,695)		(298,372)		255,321		(616,535)

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