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ACCOUNTING ESTIMATES AND JUDGMENTS (Tables) | 12 Months Ended
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Dec. 31, 2024
ACCOUNTING ESTIMATES AND JUDGMENTS |
Schedule of the accounting estimates evaluated as the most critical by the Management of Eletrobras and its subsidiaries and its details | ​
No. |  | Note |  | Significant estimates and judgments
09/10 | ​ | Accounts receivable/ Financing and loans receivable | ​ | Expected Credit Loss Assessment
13 | ​ | Deferred income tax and social contribution - assets | ​ | Realization of tax credits based on estimates of future taxable income
15 | ​ | Transmission Contractual assets | ​ | Remuneration rate for concession contracts, price allocation to performance obligations and cash flow forecast
16.2/19/25 | ​ | Losses on investments, recoverable value of long-term assets and onerous contracts | ​ | Present value of future cash flows, considering the discount rate determined by the Company
26 | ​ | Employee benefits | ​ | Actuarial assumptions of post-employment benefit plans
27 | ​ | Provisions for litigation and contingent liabilities | ​ | Estimates of losses in legal proceedings
37.3.4.1 | ​ | Derivative financial instruments and hedged debts | ​ | Fair value of financial instruments
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