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POST-EMPLOYMENT BENEFIT (Tables) | 12 Months Ended
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Dec. 31, 2024
BENEFITS TO EMPLOYEES |
Types of retirement benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Types of post-employment benefits sponsored by Eletrobras companies
​ | ​ | Pension benefit plans | ​ | ​
Company |  | BD Plan |  | Defined Benefit Plan |  | CD Plan |  | Health plan
Eletrobras | ​ | X | ​ | ​ | ​ | X | ​ | X
CGT Eletrosul | ​ | X | ​ | ​ | ​ | X | ​ | X
Chesf | ​ | X | ​ | X | ​ | X | ​ | ​
Eletronorte | ​ | X | ​ | ​ | ​ | X | ​ | X
Schedule of amounts recognized in the balance sheet | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Social security plans benefits | ​ | 3,531,505 | ​ | 5,424,163
Health plans and life insurance | ​ | 174,716 | ​ | 162,635
Total post-employment benefit obligations | ​ | 3,706,221 | ​ | 5,586,798
​ | ​ | ​ | ​ | ​
Current | ​ | 289,840 | ​ | 292,990
Non-current | ​ | 3,416,381 | ​ | 5,293,808
Total | ​ | 3,706,221 | ​ | 5,586,798
Schedule of actuarial assumptions used to determine the present value of a defined benefit obligation and expense | ​
​ | ​ | ​ | ​ | ​
Economic Hypotheses
​ |  | 12/31/2024 |  | 12/31/2023
Actual annual actuarial discount interest rate |  | 5.49 to 8.10 |  | 5.22 to 6.62
Projection of average wage increase |  | 0.00 to 0.98 | ​ | 1.00 to 2.01
Average annual inflation rate |  | 3.50% | ​ | 4.00%
Expected return on plan assets (a) |  | 3.50% | ​ | 4.00%
​ (a) represents the maximum and minimum rates of return on plan assets. ​ ​
​ |  |  |  |
Demographic Assumptions
​ |  | 12/31/2024 |  | 12/31/2023
Table of active and inactive mortality | ​ | AT-2000 (segregated by gender), smoothed between 10% and 25% and BR-EMSsb-v. 2015 M&F | ​ | AT-2000 (segregated by gender), smoothed between 10% and 25% and BR-EMSsb-v.2015 M&F
Table of mortality of disabled persons | ​ | RP-2000 (female); PUB 2010 MI gender -segregated; RRB-1983, gender-segregated; AT-49 Male; MI-2006 (Segregated); RP-2000 (Segregated); MI-85, gender -segregated; AT-83 IAM M. | ​ | RP-2000 (female), RP-2000 Disabled (gender segregated), RRB-1983, gender segregated, AT-49 MaleRRB-1983, gender segregatedWinklevoss, 20% reducedMI-85, gender segregated, and AT-83 IAM MMI-85, gender segregated.
Table of disability | ​ | Álvaro Vindas, softened by 50%; Light Weak; Grupo Americana; TASA 1927, aggravated by 20%; Light Medium. | ​ | Álvaro Vindas, Álvaro Vindas, softened by 50%, Light Weak, Grupo Americana and TASA 1927, aggravated by 20%.
Summary of amounts recognized as actuarial gains and losses in the Statement of Comprehensive Income | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Actuarial gains/losses recognized in OCI in the financial year - Social security benefit plans, health plans and life insurance |  | 2,082,849 |  | 2,064,281
Schedule of expected maturity of undiscounted benefits of post-employment defined benefit plans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 2029 | ​ | ​
​ |  | 2025 |  | 2026 |  | 2027 |  | 2028 |  | onwards |  | Total
Social Security Program | ​ | 2,573,649 | ​ | 2,343,853 | ​ | 2,134,283 | ​ | 1,939,440 | ​ | 15,364,798 | ​ | 24,356,023
Schedule of sensitivity analysis for actuarial assumptions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Income Statement |  | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2022
Net Current service cost |  | 9,702 |  | 9,652 | ​ | 757
Net interest costs |  | 14,544 |  | 16,404 | ​ | 20,741
Actuarial expense / (revenue) recognized in the year |  | 24,246 |  | 26,056 | ​ | 21,498
Summary of defined benefit plans obligation | ​
​ | ​ | ​ | ​ | ​
​ |  | Scenario I (+1%) |  | Scenario II (-1%)
Defined benefit obligation |  | (25,899) |  | 29,522
Expectation of wage growth |  | 429 |  | —
Summary of estimated obligations | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Current |  | ​ |  | ​
Vacation allowance |  | 282,101 |  | 221,194
PDV - Voluntary Dismissal Program |  | — |  | 280,246
Payroll |  | 259,754 |  | 223,348
Vacation Charges |  | 80,393 |  | 118,124
Provision end-of-year bonus |  | 7,408 |  | 5,189
Profit or income sharing | ​ | 230,500 | ​ | 679,933
Charges on end-of-year bonus | ​ | — | ​ | 15,981
Social security contribution | ​ | 48,052 | ​ | 17,313
Others | ​ | 50,572 | ​ | 73,605
​ | ​ | 958,780 | ​ | 1,634,933
Social security defined benefit plans |
BENEFITS TO EMPLOYEES |
Schedule of amounts recognized in the balance sheet and income statement | ​ Asset Balance - Social Security Plans ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Present value of partially or fully covered actuarial obligations (a) |  | 24,356,024 | ​ | 29,632,116
Asset ceiling (a) |  | 1,766,372 | ​ | 1,782,006
Debt contract (b) | ​ | 687,956 | ​ | —
(-) Fair value of plan assets (b) |  | (23,278,847) | ​ | (25,989,959)
Immediate Available Values |  | 1,337 | ​ | 3,801
Realizable assets |  | 546,132 | ​ | 520,777
Fixed Income Investments |  | 27,835,826 | ​ | 30,720,143
Variable Income Investments |  | 2,268,799 | ​ | 3,110,626
Real Estate Investments |  | 493,307 | ​ | 650,284
Structured Investments |  | 1,281,812 | ​ | 855,390
Loans and Financing | ​ | 396,303 | ​ | 505,226
Investments Abroad | ​ | — | ​ | —
Pension fund - Reserve allocation | ​ | 103,483 | ​ | 92,504
Others | ​ | 815 | ​ | 227,507
(-) Defined contribution plan assets | ​ | (8,422,867) | ​ | (9,443,800)
(-) Operational liabilities | ​ | (139,415) | ​ | (176,996)
(-) Contingent Liabilities | ​ | (205,646) | ​ | (228,196)
(-) Investment Funds | ​ | (204,902) | ​ | (222,948)
(-) Administrative Funds |  | (546,132) | ​ | (520,777)
(-) Pension Funds | ​ | (130,005) | ​ | (103,582)
Net liabilities (a) + (b) |  | 3,531,505 | ​ | 5,424,163
​ Income Statement - Social Security Plans ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2022
Current service cost |  | 40,101 |  | 39,001 | ​ | 42,245
Net interest costs |  | 2,559,602 |  | 2,703,475 | ​ | 2,622,700
Actuarial expense / (revenue) recognized in the year |  | 2,599,703 |  | 2,742,476 | ​ | 2,664,945
Schedule of changes in the present value of actuarial obligations | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Opening balance as of January 1 |  | 29,632,116 |  | 27,357,876
Current service cost |  | 40,101 |  | 39,001
Interest on actuarial obligation |  | 2,559,602 |  | 2,703,475
Benefits paid during the fiscal year |  | (2,910,322) |  | (2,635,428)
Normal Participant Contributions | ​ | 9,592 | ​ | 11,952
Gain/Loss on actuarial obligations arising from remeasurement |  | (4,975,066) |  | 2,155,240
Actuarial gains/losses arising from changes in financial assumptions |  | (3,577,033) |  | 1,996,962
Actuarial gains/losses arising from experience adjustments |  | (313,175) |  | 158,278
Actuarial Gains/Losses – Risk Sharing (PED) | ​ | (1,084,858) | ​ | —
Final balance on December 31 |  | 24,356,023 |  | 29,632,116
Schedule of changes and composition of the fair value of assets | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Opening balance as of January 1 |  | 25,989,959 |  | 23,780,227
Benefits paid during the fiscal year |  | (2,910,322) | ​ | (2,635,428)
Participant contributions made during the financial year |  | 9,592 | ​ | —
Employer contributions paid during the fiscal year |  | 441,038 | ​ | 476,899
Gain/Loss on plan assets (excluding interest income) |  | 666,993 | ​ | 2,012,962
Expected return on assets in the year |  | (918,413) | ​ | 2,355,299
Final balance on December 31 |  | 23,278,847 | ​ | 25,989,959
Health and life insurance plans |
BENEFITS TO EMPLOYEES |
Schedule of amounts recognized in the balance sheet and income statement | ​
​ | ​ | ​ | ​ | ​
Balance Sheet |  | 12/31/2024 |  | 12/31/2023
The Actuarial Present Value obligations |  | 174,716 |  | 162,635
Net liability / (asset) |  | 174,716 |  | 162,635
Schedule of changes and composition of the fair value of assets | ​
​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2024 | ​ | 12/31/2023
Opening balance as of January 1 |  | 162,635 |  | 255,181
Current service cost |  | 9,702 |  | 9,652
Interest on actuarial obligation |  | 14,544 |  | 16,404
Benefits paid in the year |  | (9,183) |  | (6,966)
Past service cost | ​ | (21,433) | ​ | —
Gain/Loss on actuarial obligations arising from remeasurement |  | 18,451 |  | (111,636)
Actuarial losses arising from changes in demographic assumptions |  | (10,201) |  | (10,920)
Actuarial gains/losses arising from changes in financial assumptions |  | (52,333) |  | 28,221
Actuarial gains/losses resulting from adjustments based on experience |  | 80,985 |  | (128,937)
Final balance on December 31 |  | 174,716 |  | 162,635

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