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REIMBURSEMENT RIGHTS AND OBLIGATIONS | 12 Months Ended
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Dec. 31, 2024
REIMBURSEMENT RIGHTS AND OBLIGATIONS |
REIMBURSEMENT RIGHTS AND OBLIGATIONS | NOTE 14 – REIMBURSEMENT RIGHTS AND OBLIGATIONS ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 | ​ | 12/31/2023 | ​ | 12/31/2024 |  | 12/31/2023
​ | ​ | AIC |  | CCC |  | Adjustment factor |  | AIC |  | CCC |  | Adjustment factor |  | Total
Right to compensation |  | 356,173 | ​ | 2,269,962 | ​ | 79,613 | ​ | 505,992 | ​ | 2,786,468 | ​ | 389,438 | ​ | 2,705,748 |  | 3,681,898
Expected credit losses | ​ | — | ​ | (340,063) | ​ | — | ​ | — | ​ | (340,063) | ​ | — | ​ | (340,063) | ​ | (340,063)
Opening balance as of January 1 |  | 356,173 | ​ | 1,929,899 | ​ | 79,613 | ​ | 505,992 | ​ | 2,446,405 | ​ | 389,438 | ​ | 2,365,685 |  | 3,341,835
Effect on cash flow: |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | ​
Amortization |  | (221,504) | ​ | (441,257) | ​ | (79,613) | ​ | (172,708) | ​ | (552,325) | ​ | (309,825) | ​ | (742,374) |  | (1,034,858)
Interest received |  | (46,017) | ​ | (65,701) | ​ | — | ​ | (40,550) | ​ | (64,717) | ​ | — | ​ | (111,718) |  | (105,267)
Non-cash effect: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest incurred |  | 24,164 | ​ | 77,578 | ​ | — | ​ | 63,439 | ​ | 100,536 | ​ | — | ​ | 101,742 |  | 163,975
Final balance on December 31 | ​ | 112,816 | ​ | 1,500,519 | ​ | — | ​ | 356,173 | ​ | 1,929,899 | ​ | 79,613 | ​ | 1,613,335 | ​ | 2,365,685
Right to compensation | ​ | 112,816 | ​ | 1,840,582 | ​ | — | ​ | 356,173 | ​ | 2,269,962 | ​ | 79,613 | ​ | 1,953,398 | ​ | 2,705,748
Expected credit losses | ​ | — | ​ | (340,063) | ​ | — | ​ | — | ​ | (340,063) | ​ | — | ​ | (340,063) | ​ | (340,063)
​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | ​
Current |  | 62,738 | ​ | 830,516 | ​ | — | ​ | 248,438 | ​ | 652,155 | ​ | 79,613 | ​ | 893,254 |  | 980,206
Non-current |  | 50,078 | ​ | 670,003 | ​ | — | ​ | 107,735 | ​ | 1,277,744 | ​ | — | ​ | 720,081 |  | 1,385,479
​ 14.1 Fuel Consumption Account – CCC ​ Credits that represent the right to reimbursement of the Fuel Consumption Account – CCC, related to the costs of generating electricity in isolated systems, including costs related to the contracting of energy and power associated with own generation to serve the public electricity service, the charges and taxes of the electric sector and, also, the investments made. ​ 14.2 Reimbursement of Fixed Assets in Progress - AIC ​ According to Decree 9,022/2017, Eletrobras is not a guarantor of the RGR taken by third parties. However, it is responsible for the contractual management of financing contracts with RGR resources signed until November 2016, which must be transferred to the RGR, within a period of up to five days, counting from the date of effective payment by the debtor agent. Accounting Policy ​ The rights to reimbursement, CCC and AIC, were measured initially at fair value and subsequently are adjusted for interest, monetary variations and receivables. The Company maintains provision for expected losses – ECL the amounts related to CCC that have not been inspected and approved by the regulator – ANEEL.

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