<SEC-DOCUMENT>0001292814-24-002664.txt : 20240705
<SEC-HEADER>0001292814-24-002664.hdr.sgml : 20240705
<ACCEPTANCE-DATETIME>20240705060920
ACCESSION NUMBER:		0001292814-24-002664
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240930
FILED AS OF DATE:		20240705
DATE AS OF CHANGE:		20240705

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:		241101596

	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>ebr20240704_6k1.htm
<DESCRIPTION>6-K
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>


<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 July, 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">&nbsp;</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="width: 50%"><IMG SRC="ebr202407046k1_001.jpg" ALT="">&nbsp;</TD>
  <TD STYLE="width: 50%"><P STYLE="text-align: right; font: 14pt/15.5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 1pt; color: #00B0F0"><B>POLICY</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"></P>

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

<P STYLE="font: 11pt/2pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 70%; border: #929292 1pt solid">
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt/14pt Calibri, Helvetica, Sans-Serif; margin: 0.9pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.2pt 167.5pt 0; text-align: center; color: #00B0F0">PREPARATION:</P>

<P STYLE="font: 11pt/11pt Calibri, Helvetica, Sans-Serif; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/11.2pt Verdana, Helvetica, Sans-Serif; margin: 0 66.1pt; text-align: center">Vice-Presidency of Governance, Risks,
Compliance and Sustainability Executive Management of Risk Management</P>

<P STYLE="font: 10pt/11.05pt Verdana, Helvetica, Sans-Serif; margin: 0 167.5pt; text-align: center">Internal Controls Management</P>

<P STYLE="font: 6.5pt/6.5pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 167.5pt; text-align: center; color: #00B0F0">REVIEW/SUPPORT:</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 167.5pt; text-align: center">Normative Division</P>

<P STYLE="font: 10pt/11.2pt Verdana, Helvetica, Sans-Serif; margin: 0 127.55pt 0 127.6pt; text-align: center">Corporate Governance Executive
Management</P>

<P STYLE="font: 5pt/5pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 127.55pt; text-align: center; color: #00B0F0">APPROVAL:</P>

<P STYLE="font: 11pt/11pt Calibri, Helvetica, Sans-Serif; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/11.2pt Verdana, Helvetica, Sans-Serif; margin: 0 45.55pt; text-align: center; text-indent: -0.05pt">Executive Board
of Eletrobras (DE) &#8211; RES-308/2024, of 06/11/2024</P>

<P STYLE="font: 10pt/11.2pt Verdana, Helvetica, Sans-Serif; margin: 0 45.55pt; text-align: center; text-indent: -0.05pt">Board of Directors
of Eletrobras (CA) &#8211; DEL-114/2024, of 06/20/2024</P>

<P STYLE="font: 7pt/7pt Calibri, Helvetica, Sans-Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 167.5pt; text-align: center"><FONT STYLE="color: #00B0F0">VALIDITY: </FONT>5
years</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 13pt/13pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/11.7pt Verdana, Helvetica, Sans-Serif; margin: 0 15.05pt; text-align: center; color: #00B0F0">The contents of this
document may not be reproduced without proper authorization. All rights belong to Eletrobras.</P>


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    <!-- Field: /Page -->

<P STYLE="font: 11pt/2pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 70%; border: #929292 1pt solid">
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt/14pt Calibri, Helvetica, Sans-Serif; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font: 15pt Verdana, Helvetica, Sans-Serif; margin: 2.3pt 0 0; text-align: center; color: #0090C5"><B>Table
of Contents</B></P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 50%"><P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: left">1 Introduction</P></TD>
  <TD STYLE="text-align: right; width: 50%"><P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: right">3</P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: left"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">2
References &#9;</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P></TD>
  <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: left"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">3
Concept</FONT>&#9;<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P></TD>
  <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: left"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">4
Principles</FONT>&#9;<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P></TD>
  <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">4</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: left"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">5
Guidelines </FONT>&#9;</P></TD>
  <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">6</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: left"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">6
Responsibilities</FONT>&#9;<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P></TD>
  <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.5pt 0 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">8</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 3.5pt; margin-right: 0; margin-bottom: 0; text-align: left"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">7
General Provisions</FONT>&#9;<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P></TD>
  <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 3.5pt; margin-right: 0; margin-bottom: 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">9</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 3.5pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">8
Editing History</FONT><FONT STYLE="color: #B3B3B3"> </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P></TD>
  <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 3.5pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">10</FONT></P></TD></TR>
</TABLE>

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    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
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  </TABLE>
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<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>1</B></FONT></TD><TD STYLE="text-align: justify"><B><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">INTRODUCTION</FONT></B></TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>1.1</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 329.95pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>OBJECTIVE</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify">Establish principles, guidelines and
responsibilities for guiding the processes of identification, evaluation, treatment, monitoring and communication of risks and internal
controls inherent to Eletrobras' activities, incorporating the risk view into its strategic planning and decision-making and the view
of internal controls into its processes, in accordance with applicable regulations and best market practices.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>1.2</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 361.5pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>SCOPE</B></FONT></TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 311.95pt 0 5.65pt; text-align: justify">This policy applies to Eletrobras.</P>

<P STYLE="font: 6.5pt/6.5pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B0F0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt">2</TD><TD STYLE="text-align: justify; padding-right: 366.15pt">REFERENCES</TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT>Federal Law no. 12,846/2013 (Anti-Corruption Law) &#8211; Provides for the administrative and civil liability of legal
entities for the practice of acts against the public administration, national or foreign, and makes other provisions.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>2.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT>Federal Decree No. 11,129/2022 &#8211; Regulates Law No. 12,846, of August 1, 2013, which provides for the administrative
and civil liability of legal entities for the practice of acts against the public administration, national or foreign.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>2.3</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 224.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><I>Foreign
Corrupt Practices Act </I>(FCPA), 1977.</FONT></TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>2.4</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 83.9pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><I>Sarbanes-Oxley
Act</I> of 2002, with emphasis on sections 302 and 404.</FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>2.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT>CVM Instruction No. 480, of December 7, 2009 (as amended <I>a posteriori</I>) &#8211; Provides for the registration
of issuers of securities admitted to trading on regulated securities markets.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>2.6</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">COSO 2013 (<I>Committee of Sponsoring Organizations
of the Treadway Commission) &#8211; Internal Control &#8211; Integrated Framework.</I></FONT></P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>2.7</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">COSO ERM 2017 <I>(Committee of Sponsoring Organizations
of the Treadway Commission &#8211; Enterprise Risk Management</I>).</FONT></P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>2.8<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT>Code of Best Corporate Governance Practices of the Brazilian Institute of Corporate Governance &#8211; IBGC, 2023.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>2.9<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT>Corporate Governance Notebooks &#8211; Corporate Risk Management &#8211; Evolution in Governance and Strategy &#8211;
IBGC, 2017.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt"><B>2.10</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 104.2pt">Standard ABNT NBR ISO 31000:2018 &#8211; Risk Management &#8211; Guidelines.</TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>2.11</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 104pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">IIA 2020
Three Lines Model (<I>Institute of Internal Auditors</I>).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/12pt Calibri, Helvetica, Sans-Serif; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B0F0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt">3</TD><TD STYLE="text-align: justify; padding-right: 354.9pt">CONCEPT</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 13pt/13pt Calibri, Helvetica, Sans-Serif; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Risk appetite </B>&#8211; Limit of exposure to risks that the company is willing to accept to achieve its strategic
objectives and create value for shareholders.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>3.2</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Control owner area</FONT></B><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">
<I>- </I>Organizational unit that has responsibility for internal control, including its adequacy, execution and documentation of evidence.</FONT></P>


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    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
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<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 5pt/5pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>3.3</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Risk
owner area </B>&#8211; Organizational unit that has authority and responsibility for risk management.</FONT></P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Internal Controls </B>&#8211; set of actions and procedures to manage risks and increase the likelihood that the
objectives and goals established by the company will be achieved.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 13.1pt 0 5.65pt; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>3.5</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Deficiency or &quot;gap&quot; of internal control &#8211;
</FONT></B><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Absence or failure of control that does not allow
the mitigation of the associated risk.</FONT></P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Eletrobras </B>&#8211; Holding, its wholly-owned subsidiaries and companies in which it has direct and indirect corporate
control.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.8pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.7<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Risk event </B>&#8211; Event or situation, generated by an internal or external source, which negatively affects,
or has the potential to affect, the achievement of a company objective.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.8<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Integrated risk management and internal controls </B>&#8211; Architecture implemented at Eletrobras for risk management
and internal controls, under a common methodology and language, aligned with the other lines; integrated management, through a structured
approach and a better understanding of the interrelationships between risks and internal controls, aligns strategy, processes, people,
technology and knowledge, aiming at preserving and creating value for the company and its shareholders.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.9<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Impact </B>&#8211; Result of the materialization of a risk that affects the company's business, processes and operations,
which can be expressed qualitatively and/or quantitatively.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.10<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Uncertainty </B>&#8211; State, even if partial, of the deficiency of information related to an event, its understanding,
its knowledge, its consequence or its probability, which may become a threat to the company.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.11<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Risk indicator </B>&#8211; Measurement that, in conjunction with the assessment of the context, is used to assess
how the risk behaves and provide alerts regarding exposure or its potential for future loss.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.12<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Risk Matrix </B>&#8211; Set of risk events identified by the company, described and classified into pillars and categories.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>3.13</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Three Lines Model </FONT></B><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">&#8211;
Set of principles and guidelines, prepared and disseminated by IIA Global, The Institute of Internal Auditors, which aims to clarify and
organize the responsibilities and roles of the organization's professionals in risk management and internal controls.</FONT></P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.14<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Probability </B>&#8211; Chance of something happening, whether defined, measured or determined objectively or subjectively,
qualitatively or quantitatively.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.15<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Remediation of Deficiencies &#8211; </B>Action plan documented by the area responsible for the deficiency in order
to address inconsistencies identified during internal and external audit tests.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>3.16<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B>Risk response </B>&#8211; Action to reduce, maintain or avoid the company's exposure to risk, acting on probability
and/or impact, including, but not limited to, internal controls.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt"><B>3.17</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 114.75pt"><B>Risk </B>&#8211; Negative effect of uncertainties on the company's objectives.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt/14pt Calibri, Helvetica, Sans-Serif; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B0F0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt">4</TD><TD STYLE="text-align: justify; padding-right: 374.65pt">PRINCIPLES</TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 276.45pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.1</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Risk appetite statement</FONT></B></P>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify">Value creation is essential for Eletrobras.
Leadership in our market, through investments in generation, transmission and commercialization focused on clean energy, is part of our
proposal for sustainable expansion. We do not tolerate decisions that could compromise profitability, financial discipline, corporate
sustainability, ethical and compliance standards, the operational safety of our assets and the health and safety of our employees and
contractors. We seek to be innovative, considering the relevance of investing in other segments, diversifying our portfolio of businesses
and services, in synergy and appropriate to Eletrobras' strategy.</P>
<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify"><BR>
<BR>
<BR>
</P>


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    <!-- Field: /Page -->

<P STYLE="font: 11pt/2pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 70%; border: #929292 1pt solid">
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 6.5pt/6.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 5pt/5pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.2</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 250.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Value
generation for Eletrobras</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify">Eletrobras recognizes that integrated
risk management and internal controls are directly related to the strategic guidelines of sustainable growth, profitability and value
creation for the company by allowing the preventive identification of threats to business objectives, weaknesses in processes and risk-based
decision-making.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.3</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 154.75pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Adoption
of good corporate governance practices</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify">Eletrobras adopts the best corporate
governance practices, with regard to risk management, internal controls and anti-fraud and anti-corruption policies and practices, in
a systematic, structured and timely manner, in order to improve and maintain the transparency and quality of its information, disclosed
internally and externally, seeking a better reputation before the market and a differential in generating value for its shareholders and
other stakeholders.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.4</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 11.05pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Definition
of common language between the holding company and its companies</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify">The adoption of a standard language
for risk management and internal controls is essential to the process, enabling a better understanding between the parties and interference-free
communication.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.5</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 78.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Use
of standards and methodologies recognized by the market</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify">With a model based on formalized methodologies
and standards, recognized by the market and disseminated at Eletrobras, integrated risk management and internal controls are aligned with
strategies, initiatives and organizational structures, in addition to meeting sectoral requirements and regulatory and supervisory bodies.
To support risk management and internal control activities, Eletrobras adopts, in an integrated manner, a unique systemic solution that
has functionalities for continuous assessment and monitoring of the risks inherent to its business, in addition to allowing the self-assessment
of design and effectiveness tests for internal controls, thus allowing the reliability of information and security to the business where
Eletrobras operates.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.6</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 2.5in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Establishment
of roles and responsibilities</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.8pt 0 5.65pt; text-align: justify">Eletrobras formally defines and
communicates the roles and responsibilities of each of the employees involved in the risk management and internal control processes.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.7</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 217.65pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Involvement
of governance bodies</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify">The performance of the Board
of Directors of Eletrobras (CA), the Audit and Risk Committee (CAE), the Fiscal Council (CF) and the Executive Board of Eletrobras (DE)
plays a key role in the success of the risk management and internal control processes, since they are the main people involved in decision-making
on strategic company issues.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.8</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Establishment and maintenance of the necessary infrastructure
for integrated risk management and internal controls</FONT></B></P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify">To manage risks and internal controls
efficiently, Eletrobras has an adequate and integrated infrastructure of processes, people and technology, establishing clear and objective
communication mechanisms.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.9</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Integration of risk management and internal controls
into organizational processes</FONT></B></P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify">Integrated risk management and
internal controls permeate Eletrobras' organizational practices and processes, in order to:</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">a)</FONT></TD><TD STYLE="text-align: justify">ensure the identification of inherent and residual risk events to their areas of business,
whether with individual or corporate in scope; and<BR> <BR> </TD></TR></TABLE>


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<P STYLE="font: 11pt/2pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 70%; border: #929292 1pt solid">
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 6.5pt/6.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/11.95pt Verdana, Helvetica, Sans-Serif; margin: 3.2pt 0 0 41.65pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.75pt">ensure the effectiveness of its processes, through periodic mapping, self-assessment
and internal control effectiveness tests.</TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.10</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 42.95pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Periodic
review of risk management and internal controls at Eletrobras</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify">The risk management and internal controls
areas play a critical role for Eletrobras and must ensure the effectiveness of risk management and internal controls through frequent
reviews, favoring the fulfillment of its objectives. Eletrobras evaluates its maturity in risk management, through a model adapted from
the Corporate Governance Notebooks &#8211; Corporate Risk Management, of the Brazilian Institute of Corporate Governance (IBGC), and evaluates
the control environment through tests of effectiveness in its internal controls.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>4.11</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 252.05pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Adoption
of the Three Lines Model</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify">Eletrobras adopts a risk management
and internal control model based on the concepts of the Three Lines, as follows:</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.7pt">First line: Vice-presidencies, boards, management and business areas, in addition
to project and process managers. This line is responsible for the provision of products/services to customers and for managing risks and
internal controls.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Second line: Risk and internal control areas. This line has the expertise of the
risk management and internal control processes and is responsible for supporting, monitoring and questioning issues related to risks.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.7pt">Third line: Internal audit This line carries out independent and objective evaluation
and advice on issues relating to the achievement of objectives.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt/14pt Calibri, Helvetica, Sans-Serif; margin: 0.85pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B0F0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt">5</TD><TD STYLE="text-align: justify; padding-right: 337.05pt">GUIDELINES</TD></TR></TABLE>

<P STYLE="font: 12pt/12pt Calibri, Helvetica, Sans-Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify">Eletrobras, in order to achieve
the objectives established in this policy, must perform the macro-steps of the risk management and internal control processes described
in the following sub-items.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>5.1</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 102pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Risk
identification and mapping of internal controls</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>The identification of risks must recognize and describe the main risks to which Eletrobras is exposed, whether of a strategic
or operational nature, including possible changes in its business environment.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.1.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>For risks of a strategic nature, a corporate Risk Matrix must be defined with events, their respective descriptions and
the risk owners.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.8pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.1.2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT></FONT>The identification of risks of a strategic nature must be carried out with the participation of the Executive Board and
those responsible for the business areas.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.1.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>For risks of an operational nature, inherent to Eletrobras' processes, internal controls that operate in accordance with
the activities performed by the management area must be mapped and designed, in order to ensure operational efficiency, accurate reports
and compliance with current laws, regulations and policies.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.1.3.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>The documentation of internal controls is a guiding and essential tool for the execution of independent tests, whose work
role and planned activities are based on the controls described therein.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>5.2</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 125.35pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Assessment
of risks and internal control environment</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>In the case of risks of a strategic nature, once they have been identified, causes and consequences must be identified and
qualitative and/or quantitative analyses carried out in order to define the attributes of impact and probability, which will be used to
prioritize the risks to be dealt with.</P>


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  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 70%; border: #929292 1pt solid">
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 6.5pt/6.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 5pt/5pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.2.1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>In the assessment of strategic risks, the survey
and analysis of existing responses and internal controls should also be considered, thus determining the residual risks.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.2.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>In the case of risks of an operational nature, the internal control environment must be periodically evaluated through Management's
tests, including in its scope the key controls, which must be determined based on their relevance to the results of the processes and
to the achievement of Eletrobras' objectives and goals.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.2.2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>Management's tests aim to evaluate the effectiveness of controls and identify any ineffective controls, as well as recommend
improvements to improve the internal control environment.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.2.2.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>The external auditor performs the independent tests in accordance with the auditing standards and presents the result of
the work through the internal control report, in connection with the financial statements.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>5.3</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 25.7pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Treatment
of risks and remediation of internal control deficiencies</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.3.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>After the assessment, the positioning of the Executive Board in the face of a risk of a strategic nature must be aligned
with the risk appetite defined by the Board of Directors. The positioning options are:</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.7pt">Avoid &#8211; the company chooses not to start or continue in business, processes
and activities that may generate risks or cause its exposure.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Live with/accept &#8211; the company understands that the exposure to risk is in
accordance with its appetite; or understands that the effort to mitigate or transfer it would be greater than the value of the impact
caused by its materialization; or, due to the risk being of external origin, but inherent to its activities, there is no way to reduce
its exposure. Living together presupposes monitoring the company's exposure to risk.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.65pt">Mitigate/transfer &#8211; the company seeks to minimize its exposure to risk, either
by reducing the impact and/or likelihood with risk responses and/or design of internal controls, or by transferring/sharing the impacts
of the risk with other agents.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.3.1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>If the position is to avoid, mitigate or transfer, Eletrobras must perform responses, including through internal controls,
that pursue a risk exposure in line with the appetite approved by the Board of Directors.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">5.3.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Deficiencies identified in the internal control environment, whether through Management testing or Independent Audit assessment,
must be addressed and remedied through disability-specific action plans.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify">5.3.2.2 Whenever there is a formalized
indication of deficiencies, action plans must be created by the areas that own the controls, with the support of the internal controls
area, to adapt ineffective controls and/or create necessary controls.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>5.4</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 93.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Monitoring
of risks and the internal control environment</B></FONT></TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt">5.4.1</FONT></TD><TD STYLE="text-align: justify; padding-right: 239.5pt">In the monitoring process, you must:</TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.7pt">supervise the implementation and maintenance of risk responses and action plans
to remedy internal control deficiencies;</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.7pt">verify the achievement of the objectives of the responses and the remediation plans
established, through continuous management activities and/or independent evaluations;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.75pt">ensure that responses and remediation plans are assertive, effective and efficient;</TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">d)</FONT></TD><TD>detect changes in the external and internal context, identifying emerging risks; and</TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">e)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.7pt">analyze changes in risk events, processes, trends, successes and failures, and learn
from them.</TD></TR></TABLE>


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    <!-- Field: /Page -->

<P STYLE="font: 11pt/2pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD ROWSPAN="2" STYLE="width: 70%; border: #929292 1pt solid">
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 6.5pt/6.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 5pt/5pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify">5.4.1.1
In the periodic assessments of strategic risks, the risk-owning areas must make efforts to additionally define proactive monitoring metrics
and/or models, or even risk indicators, so that, where defined by the Board of Directors, the status of risk exposure can be monitored,
in a more specific format and detail, compared to the limits and tolerances determined by the Board of Directors itself.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 172.05pt 0 5.65pt; text-align: justify"><B>5.5 Communication of risks and
internal controls</B></P>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify">5.5.1 Communication, during
all stages of the risk management and internal control processes, must reach all stakeholders, being carried out in a clear and objective
manner, respecting the good governance practices required by the market.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 13pt/13pt Calibri, Helvetica, Sans-Serif; margin: 0.65pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B0F0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt">6</TD><TD STYLE="text-align: justify; padding-right: 320.7pt">RESPONSIBILITIES</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>6.1</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 263.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Board
of Directors (CA)</B></FONT></TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 265.05pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Ratify the approval of this policy.</P>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.1.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Approve the reporting schedule, as well as its revisions, upon proposal of the Executive Board and opinion of the Audit
and Risk Committee.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt">6.1.3</FONT></TD><TD STYLE="text-align: justify; padding-right: 3.95pt">Determine the risk appetite, upon proposal of the Executive Board and opinion of
the Audit and Risk Committee.</TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.1.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Supervise the risk management and internal control processes, through regular reports from the Executive Board, evaluated
by the Audit and Risk Committee, focusing on the assertiveness of the process, risk responses and the result of internal control tests.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>6.2</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 247.95pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Audit
and Risk Committee (CAE)</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Monitor the risk management and internal control processes, bringing the most relevant findings to the attention of the
Board of Directors.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.2.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Analyze all material submitted to the Board of Directors about the company's risk management and internal controls, giving
a prior opinion on it.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>6.3</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 330.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Fiscal
Council (CF)</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.3.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Contribute on the topics, including in its minutes the additional information it deems necessary or useful to the risk management
and internal control processes.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>6.4</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 307.9pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Executive
Board (DE)</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.4.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Evaluate the assertiveness of the risk management and internal control processes through periodic reports, discussing and
validating, in the collegiate or by vice-presidency, the evaluations presented by the risk owner areas and defining the positioning against
risks, according to the appetite approved by the Board of Directors.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.4.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Periodically monitor the result of the tests of the controls performed by the internal and external audits.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.4.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Ensure the implementation of risk management and internal controls in companies, allocating resources necessary for the
process and defining the appropriate infrastructure for the activities.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.4.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Approve specific standards about risk management processes and internal controls.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt">6.4.5</FONT></TD><TD STYLE="text-align: justify; padding-right: 247.25pt">Approve the corporate Risk Matrix.</TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt">6.4.6</FONT></TD><TD STYLE="text-align: justify; padding-right: 252.25pt">Define the risk proprietary areas.</TD></TR></TABLE>


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    <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="width: 50%"><IMG SRC="ebr202407046k1_001.jpg" ALT="">&nbsp;</TD><TD STYLE="width: 50%"><P STYLE="text-align: right; font: 14pt/15.5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 1pt; color: #00B0F0"><B>POLICY</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="font: 11pt/2pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 70%; border: #929292 1pt solid">
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 6.5pt/6.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 5pt/5pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.4.7<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Evaluate deficiencies reported by internal and
external audits, according to the degree of criticality.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.4.8<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Approve the Risk Management and Internal Controls Policy, propose the risk appetite and the schedule of risk reports and
internal controls, as well as their reviews, forwarding them to the opinion of the Audit and Risk Committee and, subsequently, to the
approval of the Board of Directors.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>6.5</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 168.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Risk
management and internal control areas</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.5.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Act as a second line, coordinating and defining the standards to be followed, with regard to the risk management and internal
control processes, their support systems and the forms and frequency of their reports.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.5.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Support and ensure the identification, assessment, treatment and monitoring of risks and internal controls by the proprietary
areas, as well as consolidate and report the risk status of the corporate Risk Matrix and the results of control tests to the Executive
Board and the Board of Directors.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt">6.5.3</FONT></TD><TD STYLE="text-align: justify; padding-right: 116.35pt">Disseminate the risk culture and internal controls at Eletrobras.</TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify">6.5.4. Propose the Risk Management and
Internal Controls Policy, specific standards on risk management and internal control processes and the corporate Risk Matrix for approval
by the Executive Board.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>6.6</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 282.95pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Proprietary
risk areas</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.6.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Act as the first line, managing the risks inherent in their activities, identifying them, evaluating them, treating them
and monitoring them.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.6.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Provide the risk area with all necessary information, with solidity and reliability.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>6.7</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 213.7pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Areas
that own internal controls</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.7.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Act as the first line, ensuring the correct execution of the controls and the documentation of the necessary evidence.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.7.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Inform the internal controls area, in a timely manner, of the need to update the controls under its responsibility.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.7.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Implement the action plans defined to remedy the deficiencies pointed out by internal and external audits.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><B>6.8</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 347.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Internal
audit</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.8.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Evaluate the effectiveness of the risk management and internal control processes, interacting with the responsible areas
regarding the verifications carried out.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.8.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Evaluate the adequacy of risk responses, recommending, when necessary, improvements to the area that owns the risk.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">6.8.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Perform management tests, verifying that internal controls are appropriate and capable of mitigating the associated risks,
as well as that they are operating correctly.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt">6.8.4</FONT></TD><TD STYLE="text-align: justify; padding-right: 3.95pt">Carry out periodic reports of their evaluations to the Board of Directors and the
Audit and Risk Committee.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt/14pt Calibri, Helvetica, Sans-Serif; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B0F0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt">7</TD><TD STYLE="text-align: justify; padding-right: 244.9pt">GENERAL PROVISIONS</TD></TR></TABLE>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 116.95pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>7.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT>This policy is in line with other Eletrobras policies.</P>

<P STYLE="font: 9.5pt/9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.65pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>7.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT>The legal and regulatory provisions related to the subject and the specific legal determinations and agreements in force
of the company must be observed</P>


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<P STYLE="font: 11pt/2pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 70%; border: #929292 1pt solid">
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 9.2pt; color: #484848"><B>PO-GN.01-002</B></P>
    <P STYLE="font: 6pt/6pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 9.2pt; color: #484848"><B>RISK MANAGEMENT AND INTERNAL CONTROLS</B></P></TD>
    <TD STYLE="width: 10%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 13.05pt 0 8.25pt; text-align: center"><I>Issue</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 15.45pt 0 15.5pt; text-align: center; color: #484848">7.0</P></TD>
    <TD STYLE="width: 20%; border-top: #929292 1pt solid; border-right: #929292 1pt solid; border-bottom: #929292 1pt solid">
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0 9.2pt"><I>Validity</I></P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 4.55pt 0 0 19.05pt; color: #484848">06/20/2024</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #929292 1pt solid; border-bottom: #929292 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 0.2pt; padding-left: 9.2pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 8pt; color: #484848"><I>Revalidation</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 6.5pt/6.5pt Calibri, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 5pt/5pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Verdana, Helvetica, Sans-Serif; margin: 0 5.65pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt"><B>7.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT>This policy can be broken down into other
specific normative documents, always aligned with the principles and guidelines established herein.</P>

<P STYLE="font: 7.5pt/7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.05pt"><B>7.4</B></FONT></TD><TD>The normative documents and the provisions contrary to this policy are revoked.</TD></TR></TABLE>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Verdana, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; color: #00B0F0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 42.55pt">8</TD><TD>REVISION HISTORY</TD></TR></TABLE>

<P STYLE="font: 12pt/12pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20%; border: black 1pt solid; font: 11pt/11.85pt Calibri, Helvetica, Sans-Serif; background-color: #D8D8D8; padding-left: 30.3pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Issue</B></FONT></TD>
    <TD STYLE="width: 43%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.85pt Calibri, Helvetica, Sans-Serif; background-color: #DADADA; padding-left: 55.5pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Code and name</B></FONT></TD>
    <TD STYLE="width: 37%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.85pt Calibri, Helvetica, Sans-Serif; background-color: #D8D8D8; padding-left: 17.25pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Doc. and date of approval</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <P STYLE="font: 5.5pt/5.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 39.45pt 0 39.5pt; text-align: center">1.0</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Risk Management Policy of Eletrobras Companies</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-right: 0.25in; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">RES-1279, of 12/08/2010 and DEL-059/2011, of 04/29/2011</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <P STYLE="font: 5.5pt/5.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 39.45pt 0 39.5pt; text-align: center">2.0</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Risk Management Policy of Eletrobras Companies</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">RES-509/2014, of 07/28/2014, and DEL-132/2014, of 10/30/2014</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <P STYLE="font: 5.5pt/5.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 39.45pt 0 39.5pt; text-align: center">3.0</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Risk Management Policy of Eletrobras Companies</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">RES-521/2016, of 08/23/2016, and DEL-170/2016, of 09/23/2016</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <P STYLE="font: 5.5pt/5.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 39.45pt 0 39.5pt; text-align: center">4.0</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Risk Management Policy of Eletrobras Companies</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-right: 8.05pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">RES-639/2019, of 09/16/2019 and DEL-204/2019, of 09/26/2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <P STYLE="font: 5.5pt/5.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 39.45pt 0 39.5pt; text-align: center">5.0</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Risk Management Policy of Eletrobras Companies</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">RES-381/2021, of 06/07/2021, and DEL-135/2021, of 06/18/2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <P STYLE="font: 5.5pt/5.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 39.45pt 0 39.5pt; text-align: center">6.0</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Risk Management Policy of Eletrobras Companies</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/11.2pt Calibri, Helvetica, Sans-Serif; padding-top: 0.8pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">RES-539/2022, of 11/14/2022, and DEL-167/2022, of 12/01/2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #DADADA">
    <TD COLSPAN="3" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-top: 2.9pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Main changes</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/10pt Calibri, Helvetica, Sans-Serif; padding-top: 3.95pt; padding-right: 28.45pt; padding-left: 2.1pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">Expansion and updating of the scope, inserting and relating internal control activities to the risk management process; and review and adjustments in the References, Concept and Responsibilities sections.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>



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

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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: July 4, 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>
<HR SIZE="2" NOSHADE ALIGN="LEFT" COLOR="Black" STYLE="width: 100%">

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