<SEC-DOCUMENT>0001292814-24-000974.txt : 20240325
<SEC-HEADER>0001292814-24-000974.hdr.sgml : 20240325
<ACCEPTANCE-DATETIME>20240322175310
ACCESSION NUMBER:		0001292814-24-000974
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240331
FILED AS OF DATE:		20240325
DATE AS OF CHANGE:		20240322

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRAZILIAN ELECTRIC POWER CO
		CENTRAL INDEX KEY:			0001439124
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34129
		FILM NUMBER:		24776450

	BUSINESS ADDRESS:	
		STREET 1:		RUA DA QUITANDA, 196, 24TH FLOOR
		STREET 2:		CENTRO
		CITY:			RIO DE JANEIRO
		STATE:			D5
		ZIP:			20091-005
		BUSINESS PHONE:		55 21 2514 5891

	MAIL ADDRESS:	
		STREET 1:		RUA DA QUITANDA, 196, 24TH FLOOR
		STREET 2:		CENTRO
		CITY:			RIO DE JANEIRO
		STATE:			D5
		ZIP:			20091-005
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>ebr20240322_6k1.htm
<DESCRIPTION>6-K
<TEXT>
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<HR SIZE="2" NOSHADE ALIGN="LEFT" COLOR="Black" STYLE="width: 100%">

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<HR SIZE="2" NOSHADE ALIGN="CENTER" COLOR="Black" STYLE="width: 21%">

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>FORM 6-K</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Report of Foreign Private Issuer<BR>
Pursuant to Rule 13a-16 or 15d-16 of the</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Securities Exchange Act of 1934</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>For the month of March, 2024</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Commission File Number 1-34129</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<HR SIZE="2" NOSHADE ALIGN="CENTER" COLOR="Black" STYLE="width: 21%">

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>CENTRAIS EL&Eacute;TRICAS BRASILEIRAS S.A.
- ELETROBR&Aacute;S</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0"><BR>
<BR>
<BR>
</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>BRAZILIAN ELECTRIC POWER COMPANY</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">(Translation of Registrant's name into English)</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0"><BR>
<BR>
<BR>
</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Rua da Quitanda, 196 &ndash; 24th floor,<BR>
Centro, CEP 20091-005,<BR>
Rio de Janeiro, RJ, Brazil</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">(Address of principal executive office)</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0"><BR>
<BR>
</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; text-align: center">Indicate by check mark whether the registrant
files or will file annual reports under cover Form 20-F or Form 40-F.&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; text-align: center">Form 20-F ___X___ Form 40-F _______</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; text-align: center">Indicate by check mark whether the registrant
by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule
12g3-2(b) under the Securities Exchange Act of 1934.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; text-align: center">Yes _______ No___X____</P>
<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 1.1pt 165.7pt 0 2.3in; text-align: center"><B></B></P>

<P STYLE="font: 12pt Verdana, Helvetica, Sans-Serif; margin: 1.1pt 165.7pt 0 2.3in; text-align: center"><B></B></P>

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<P STYLE="font: italic 12pt Verdana,sans-serif; margin: 0 0 6pt; letter-spacing: 0.75pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana,sans-serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="border-bottom: Black 1pt solid; width: 20%"><IMG SRC="ebr202403226k1_001.jpg" ALT=""></TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 80%"><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.1pt 6pt 0; text-align: right"><B>Summary Annual Report &ndash; March 2023
to March 2024</B></P>

<P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.2pt 0 0; text-align: right"><B>Audit and Statutory Risks Committee of Eletrobras&rsquo;
companies</B></P>
</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: italic 12pt Verdana,sans-serif; margin: 0 0 6pt; letter-spacing: 0.75pt; text-align: center">&nbsp;</P>

<P STYLE="font: italic 12pt Verdana,sans-serif; margin: 0 0 6pt; letter-spacing: 0.75pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 0; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">1.</TD><TD>Legal basis:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">article 31-D, &#8220;vi&#8221; of CVM
Resolution No. 23, of February 25, 2021</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">article 10, sole paragraph of CVM Resolution
No. 81, of March 29, 2022</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">item 5.1, item &quot;li&quot; of the
Internal Regulations of the Statutory Audit and Risk Committee (RICAE)</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 10pt; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">2.</TD><TD>Scope and period of coverage:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">work carried out by the Statutory Audit
and Risks Committee (CAE), in a unified manner and by advising the Board of Directors (CA) of Eletrobras and, when applicable and observing
the rules established by the Holding's CA, the Boards of Directors of the companies that make up the Eletrobras Group, in the period from
March 14, 2023 to March 13, 2024, equivalent to the cycle of follow-up, monitoring and analysis of Eletrobras' quarterly and annual financial
statements, individual and consolidated, referring to the fiscal year ending on 12.31.2023.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 10pt; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">3.</TD><TD>Main focuses of action:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Internal controls and Compliance with
US legislation (Sarbanes-Oxley);</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Internal audit;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Process of preparing the financial statements;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Independent audit;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Information Security, Risk Management;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Compliance/Integrity and Ethics, Manifestations and Complaints Channel;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Transactions with related parties;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Corporate operations;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Health and Complementary Pension.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 10pt; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">4.</TD><TD>Current composition</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Five (5) members, all independent, being:
2 (two) directors and 3 (three) external members &#8211; item 2.1 RICAE. </FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 6pt 0.55pt; text-align: justify; text-indent: -0.55pt"><B>Composition
of the CAE &#8211; March/2023 to March/2024</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: #4472C4">
    <TD STYLE="width: 34%; border-top: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; color: white"><B>Name</B></FONT></TD>
    <TD STYLE="width: 47%; border-top: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; color: white"><B>Quality</B></FONT></TD>
    <TD STYLE="width: 19%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="color: white; font: 11pt Cambria, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><B>Mar/14/23</B></P>
    <P STYLE="color: white; font: 11pt Cambria, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><B>to mar/13/24</B></P></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt; color: black"><B>Jer&ocirc;nimo Antunes</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10.5pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center; text-indent: 0in">Independent external member and</P>
    <P STYLE="font: 10.5pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center; text-indent: 0in">CAE Coordinator</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10.5pt Segoe UI Symbol,sans-serif; margin: 0; text-align: center; text-indent: 0in">&#10004;</P>
    <P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center; text-indent: 0in">(first renewal on 05.17.2023)</P></TD></TR>
  <TR>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt"><B>Felipe Villela Dias</B></FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Independent advisor and deputy coordinator</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10.5pt Segoe UI Symbol,sans-serif; margin: 0; text-align: center; text-indent: 0in">&#10004;</P>
    <P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center; text-indent: 0in">(second renewal on 05.28.2023)</P></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt"><B>Daniel Alves Ferreira</B></FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Independent Counsel</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10.5pt Segoe UI Symbol,sans-serif; margin: 0; text-align: center; text-indent: 0in">&#10004;</P>
    <P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center; text-indent: 0in">(second renewal on 06.01.2023)</P></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt"><B>Luiz Carlos Nannini</B></FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Independent external member</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10.5pt Segoe UI Symbol,sans-serif; margin: 0; text-align: center; text-indent: 0in">&#10004;</P>
    <P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center; text-indent: 0in">(first renewal on 05.11.2022)</P></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt"><B>Lu&iacute;s Henrique Bassi Almeida</B></FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Independent external member</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10.5pt Segoe UI Symbol,sans-serif; margin: 0; text-align: center; text-indent: 0in">&#10004;</P>
    <P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center; text-indent: 0in">(second renewal) on 22.02.2023</P></TD></TR>
  </TABLE>
<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 6pt 106.35pt; text-align: justify; text-indent: -0.55pt"><B>&nbsp;</B></P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana,sans-serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="border-bottom: Black 1pt solid; width: 20%"><IMG SRC="ebr202403226k1_001.jpg" ALT=""></TD><TD STYLE="border-bottom: Black 1pt solid; width: 80%"><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.1pt 6pt 0; text-align: right"><B>Summary Annual Report &ndash; March 2023 to March 2024</B></P><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.2pt 0 0; text-align: right"><B>Audit and Statutory Risks Committee of Eletrobras&rsquo; companies</B></P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD>&nbsp;</TD><TD>&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt 0.55pt; text-align: justify; text-indent: -0.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0.15pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">All members of the CAE meet the independence
criteria established in article 31-C, paragraph 2, of CVM Resolution No. 23, of 02.25.2021, as well as the independence criteria of the
Brazilian Institute of Corporate Governance - IBGC and North American legislation, as applicable to Eletrobras.</FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 10pt; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">5.</TD><TD>Internal Regulations</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 24pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 11pt; color: #575656">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Available at https://eletrobras.com/pt/Paginas/Estatuto-Politicas-e-Manuais.aspx</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 10pt; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">6.</TD><TD>Work Plan</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 8pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Annually, the CAE submits to the Board
of Directors (CA) of Eletrobras its annual work schedule for the fiscal year, covering its performance before the holding company and
its subsidiaries.</FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 10pt; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">7.</TD><TD>Communication of the CAE with the CAs of the holding company and its subsidiaries</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 4pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">The Committee's fruitful and proactive
performance has contributed to providing greater security and reliability to the decision-making process, notably in the context of the
new organizational, governance and corporate structure of Eletrobras corporation<I>, </I>enabling a unified and consolidated approach
to issues involving the attributions performed by the CAE (mentioned in item 3 of this report).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 4pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">The Committee reported monthly at the
holding company's Board of Directors meetings on the topics covered at its meetings, its opinions, demands and information provided to/by
the various areas of Eletrobras.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 4pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">The CAE also issued recommendations
and prior opinions on topics submitted to the deliberation of the holding company's CAs and subsidiaries that are related to their duties.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 10pt; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">8.</TD><TD>Activity of the Governance Secretariat</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Eletrobras has been constantly improving
its corporate governance system and the adherence of its documents to the legal, regulatory and voluntary environments, as a result of
senior management's commitment to an ethical and transparent culture.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">In this sense, the Governance Secretariat
is an internal agent responsible for dealing directly with the collegiate bodies and administrators in the proper exercise of their functions,
providing all strategic, relational and operational support to the Board of Directors of Eletrobras, its Advisory Committees and the other
collegiate governance bodies of Eletrobras companies, in order to provide the constant improvement of corporate governance processes,
routines and practices.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 10pt; margin-bottom: 7pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.25pt">9.</TD><TD>Meetings</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">From 03.14.2023 to 03.13.2024, the CAE
held 34 meetings, which is equivalent to approximately 2.75 meetings per month and 107 total meeting hours (without accounting for meetings
in electronic deliberation circuit).</FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.3pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.3pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.3pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.3pt; text-align: justify; text-indent: 0in">&nbsp;</P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
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    <!-- Field: /Page -->

<P STYLE="color: #4F81BD; font: 13pt/110% Cambria, Times, Serif; margin: 0 0 7pt 0.55pt; text-align: justify; text-indent: -0.55pt"><B>9.1
Main topics monitored by the CAE &#8211; March/2023 to March/2024</B></P>

<P STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="color: #4F81BD; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt"><B>&nbsp;</B></P>

<P STYLE="color: #4F81BD; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt"><B>&nbsp;</B></P>



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: #5B9BD5">
    <TD STYLE="width: 100%; border-top: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; color: white"><B>Main topics</B></FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Internal audit</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Accounting Closing and QTRs</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Independent Auditors</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">SOx &ndash; Internal Controls</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Integrity, Manifestations and Complaints</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">TPRs &ndash; Transaction with Related Parties</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Corporate and financial operations;</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Litigious legal liabilities</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Contracting and Agreements</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Assets and Investments</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Energy Trading</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Corporate risks</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">SPEs and enterprises - Risks</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Cyber and Information Security</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Dams</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Regulatory</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Tax Initiatives</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Pension and Health</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Policies and Regulations</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">Reference and 20-F Form</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">PDNG, PNG and Strategic Planning</FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">&nbsp;Annual Report</FONT></TD></TR>
  <TR STYLE="background-color: #D9D9D9">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10.5pt">CAE Governance</FONT></TD></TR>
  </TABLE>


<P STYLE="color: #4F81BD; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt"><B>&nbsp;</B></P>

<P STYLE="color: #4F81BD; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt"><B>&nbsp;</B></P>

<P STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin: 0 0 0.15pt; text-align: justify; text-indent: 88.85pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 13pt"><B>10.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 13pt"><B>Description of Activities and Recommendations</B></FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 8pt/110% Cambria, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">The CAE acted on diversified fronts
relevant to the Company, from the perspective of risk, having monitored and followed up on topics related to internal audit, preparation
of annual and quarterly financial statements, contingencies and litigation liabilities, internal controls, corporate risk management involving
assets and investments, transactions with related parties, corporate and financial operations, integrity, manifestations and complaints,
cybersecurity and information security, review of policies and regulations, as well as acting on diversified fronts relevant to the Company,
from the perspective of risk.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 11pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt">Below are listed the main activities
and recommendations of the Committee in the period:</FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>i.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed, discussed and expressed
an opinion on Eletrobras' quarterly information (1QTR, 2QTR, 3QTR) and the annual financial statements of Eletrobras, Eletrobras Chesf
and Eletrobras Eletropar &#8211; fiscal year 2023.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>ii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Performed periodic monitoring on
litigation legal liabilities and legal contingencies.</B></FONT></TD></TR></TABLE>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana,sans-serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="border-bottom: Black 1pt solid; width: 20%"><IMG SRC="ebr202403226k1_001.jpg" ALT=""></TD><TD STYLE="border-bottom: Black 1pt solid; width: 80%"><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.1pt 6pt 0; text-align: right"><B>Summary Annual Report &ndash; March 2023 to March 2024</B></P><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.2pt 0 0; text-align: right"><B>Audit and Statutory Risks Committee of Eletrobras&rsquo; companies</B></P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD>&nbsp;</TD><TD>&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>iii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed and issued recommendations
for qualitative improvements in the work, reports and work plans of Eletrobras' internal audit, including the restructuring of the area,
training plans and the process of international certification of internal audit by the Institute of Internal Auditors &#8211; IIA, according
to <I>Global Certifications for Internal Audit</I>.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>iv.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Monitored risk factors related to
internal controls (SOx).</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>v.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Analyzed financial and corporate
operations of Eletrobras companies. </B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>vi.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Independent Auditors</B></FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 11pt Cambria, Times, Serif; margin: 0 0 6pt 42.55pt; text-align: justify; text-indent: 0in">Held periodic
meetings with the independent auditors, focusing on the annual work plan, quarterly and annual financial statements and monitoring of
notes of deficiencies in internal controls, from the perspective of the Sarbanes-Oxley law (SOx).</P>

<P STYLE="color: #575656; font: 11pt Cambria, Times, Serif; margin: 0 0 6pt 42.55pt; text-align: justify; text-indent: 0in">Knew and opined
about contracting services to be performed by the independent auditors (&quot;permitted services&quot; &#8211; PCAOB).</P>

<P STYLE="color: #575656; font: 11pt Cambria, Times, Serif; margin: 0 0 6pt 42.55pt; text-align: justify; text-indent: 0in">It carried
out a retrospective evaluation of the services provided by the independent auditors in relation to the year ended 12.31.2023 and opined
in favor of the extension for one year of the contract signed with the independent auditor.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>vii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed up and issued qualitative
recommendations on tax initiatives.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>viii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed the main risks associated
with the largest projects &#8211; generation, transmission and SPEs segments</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>ix.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed up on work and management
reports and investigation of complaints</B>.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>x.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed up on Integrity/Compliance
work and reports.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xi.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed the merger process of the
company Eletrobras Furnas.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Monitored work and reports from the
risk management area.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xiii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Monitored issues related to dam safety.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 4.25pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xiv.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Monitored work and periodic reports
on cybersecurity and information security</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xv.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Accompanied business and investment
opportunities.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 4.25pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xvi.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Monitored and analyzed Transactions
with Related Parties &#8211; TPRs.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 4.25pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xvii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Accompanied topics related to pension
funds and health plans.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xviii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Became aware of and previously analyzed
proposals for hiring independent audit firms.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xix.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed and advised the Board on
the 2023-2027 Strategic Plan.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xx.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Monitored the application of the
energy trading business model, the status of the trading controls mapping and monitored the internal audit work on the subject.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xxi.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Accompanied regulatory issues with
potential and possible impact on the financial statements. </B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xxii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed up and made suggestions
for improvement involving the preparation of Form 20-F.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xxiii.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed the process of preparing
the Reference Form &#8211; fiscal year 2022.</B></FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 11pt Cambria, Times, Serif; margin: 0 0 6pt 42.55pt; text-align: justify; text-indent: 0in"><B>Analyzed
the Annual Report of Eletrobras &#8211; fiscal year 2022, focusing on the topics of greater materiality addressed in the Report.</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xxiv.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Followed and analyzed the preparation
of Policies and Regulations involving topics related to their attributions.</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #575656; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 7.1pt"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>xxv.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt"><B>Worked on topics related to the governance
of the CAE itself (demand monitoring spreadsheet, collegiate budget, proposition of annual calendar and annual work plan).</B></FONT></TD></TR></TABLE>

<P STYLE="color: #575656; font: 11pt Cambria, Times, Serif; margin: 0 0 3pt 42.55pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana,sans-serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="border-bottom: Black 1pt solid; width: 20%"><IMG SRC="ebr202403226k1_001.jpg" ALT=""></TD><TD STYLE="border-bottom: Black 1pt solid; width: 80%"><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.1pt 6pt 0; text-align: right"><B>Summary Annual Report &ndash; March 2023 to March 2024</B></P><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.2pt 0 0; text-align: right"><B>Audit and Statutory Risks Committee of Eletrobras&rsquo; companies</B></P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD>&nbsp;</TD><TD>&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="color: #4F81BD; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 13pt"><B>11.</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Cambria, Times, Serif; font-size: 13pt">Monitoring the Work of Eletrobras Quarterly Information &#8211;
1QTR, 2QTR and 3QTR - fiscal year ended on 12.31.2023</FONT></B></P>

<P STYLE="color: #575656; font: 11pt Cambria, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 8pt 0.55pt; text-align: justify; text-indent: -0.55pt">The
Committee received periodic reports on the progress of the work to finalize the consolidated quarterly and annual financial statements,
with a view to leveling the information and providing adequate interaction between the CAE and the company's management, notably regarding
the flow of information and meeting clarifications related to the accounting closing process.</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 8pt 0.55pt; text-align: justify; text-indent: -0.55pt">The
Committee followed pari passu the matter relating to the respective quarterly accounting closings of Eletrobras' 1QTR, 2QTR and 3QTR of
2023, having: (a) formulated suggestions for improvement in the Explanatory Notes; (b) given its opinion authorizing the publication of
Eletrobras' interim financial statements (1QTR, 2QTR and 3QTR), relating to the periods ending on March 31, June 30 and September 30,
2023, under the terms approved by the Executive Board.</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #4F81BD; font: 10pt/110% Arial, Helvetica, Sans-Serif; margin: 0 0 0.15pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 13pt"><B>12.</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 13pt">Opinion of the Committee on the Financial Statements of Eletrobras
&#8211; fiscal year ended on 12.31.2023</FONT></B></P>

<P STYLE="color: #4F81BD; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt"><B>&nbsp;</B></P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt">The
Committee monitored <I>pari passu, </I>the work and main critical points related to the closing of the annual financial statements, individual
and consolidated, for the fiscal year 2023, including meetings with independent auditors and meeting with Eletrobras' Fiscal Council.</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt">On
March 13, 2024, the Committee met to finalize the Financial Statements and the Annual Management Report for the fiscal year ended December
31, 2023.</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="color: #4F81BD; font: bold 13pt/110% Cambria, Times, Serif; margin-top: 0.25in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">12.1</TD><TD>Conclusion of the opinion statement</TD></TR></TABLE>

<P STYLE="color: #575656; font: 8pt Cambria, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt">The
members of the Statutory Audit and Risk Committee - CAE, in the exercise of their duties, analyzed the annual individual and consolidated
financial statements of Eletrobras, accompanied by the draft report of the independent auditors, for the fiscal year ended December 31,
2023.</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 0.5pt; text-align: justify; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: justify; text-indent: 0in">Considering
all the analyses, studies and debates carried out in the course of the meetings and monitoring and supervision work carried out by the
CAE on the quality, adequacy and integrity of the information, estimates and measurements disclosed in the financial statements, as well
as based on the information and clarifications provided by the Company's management and discussions with the independent auditors, the
Statutory Audit and Risk Committee - CAE, observing its scope of action and the independent auditors' report without reservations, unanimously
recommended the approval of its disclosure by Eletrobras' Board of Directors and its consequent filing by the Company with the Brazilian
Securities and Exchange Commission - CVM.</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">Rio
de Janeiro, March 13, 2024.</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: right; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Verdana,sans-serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="border-bottom: Black 1pt solid; width: 20%"><IMG SRC="ebr202403226k1_001.jpg" ALT=""></TD><TD STYLE="border-bottom: Black 1pt solid; width: 80%"><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.1pt 6pt 0; text-align: right"><B>Summary Annual Report &ndash; March 2023 to March 2024</B></P><P STYLE="font: 16pt Calibri Light,sans-serif; margin: 12pt 14.2pt 0 0; text-align: right"><B>Audit and Statutory Risks Committee of Eletrobras&rsquo; companies</B></P></TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD>&nbsp;</TD><TD>&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="color: #575656; font: 1pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt 21.8pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 0.15pt; font: 10pt/110% Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">JER&Ocirc;NIMO ANTUNES</FONT></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 0.15pt; font: 10pt/110% Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">DANIEL ALVES FERREIRA</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt/110% Arial, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 0.15pt; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">Coordinator and External Member</FONT></TD>
    <TD STYLE="font: 10pt/110% Arial, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 0.15pt; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">Board Member</FONT></TD></TR>
  </TABLE>
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<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">&nbsp;</P>

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    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 0.15pt; font: 10pt/110% Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">FELIPE VILLELA DIAS</FONT></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 0.15pt; font: 10pt/110% Arial, Helvetica, Sans-Serif; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">LUIS HENRIQUE BASSI ALMEIDA</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt/110% Arial, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 0.15pt; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">Board Member</FONT></TD>
    <TD STYLE="font: 10pt/110% Arial, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 0.15pt; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">External member</FONT></TD></TR>
  </TABLE>
<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">&nbsp;</P>

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    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">&nbsp;</P>
    <P STYLE="color: #575656; font: 11pt/110% Cambria, Times, Serif; margin: 0 0 0.15pt; text-align: center; text-indent: 0in">LUIZ CARLOS
    NANNINI</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt/110% Arial, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 0.15pt; text-align: center; text-indent: 0in; color: #575656"><FONT STYLE="font-family: Cambria, Times, Serif; font-size: 11pt; line-height: 110%">External member</FONT></TD></TR>
  </TABLE>
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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>SIGNATURE</B></P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 13.5pt; text-indent: 24.5pt">Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 24.5pt">Date: March 22, 2024</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 60%">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font: 11pt Verdana, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt">CENTRAIS EL&Eacute;TRICAS BRASILEIRAS S.A. - ELETROBR&Aacute;S</FONT></TD></TR>
<TR>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 87%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 11pt Verdana, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 11pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">/</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7.5pt">S</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">/&nbsp;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">Eduardo Haiama</FONT></P>
<HR SIZE="1" NOSHADE ALIGN="LEFT" COLOR="Black" STYLE="width: 100%"></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="font: 11pt Verdana, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Eduardo Haiama</B></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>Vice-President of Finance and Investor Relations</B></P></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>FORWARD-LOOKING STATEMENTS</B></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt">This press release may contain forward-looking statements.
These statements are statements that are not historical facts, and are based on management's current view and estimates offuture
economic circumstances, industry conditions, company performance and financial results. The words &quot;anticipates&quot;, &quot;believes&quot;,
&quot;estimates&quot;, &quot;expects&quot;, &quot;plans&quot; and similar expressions, as they relate to the company, are intended
to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal
operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends
affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect
the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected
events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic
and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual
results to differ materially from current expectations.</P>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
