XML 35 R15.htm IDEA: XBRL DOCUMENT
v3.25.1

ACCOUNTS RECEIVABLE, NET | 12 Months Ended
--- | ---
Dec. 31, 2024
ACCOUNTS RECEIVABLE, NET |
ACCOUNTS RECEIVABLE, NET | NOTE 9 – ACCOUNTS RECEIVABLE, NET ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2024 | ​ | 12/31/2023
​ | ​ | ​ | ​ | Overdue | ​ | Overdue | ​ | ​ | ​ | ​
​ |  | Due |  | up to 90 days |  | 90+ days |  | Total |  | Total
Current |  |  |  |  |  |  |  |  |  |
Power Supply |  | 2,745,961 |  | 326,058 |  | 1,574,723 |  | 4,646,742 |  | 4,143,112
Short Term Electric Power - CCEE |  | 1,537,909 |  | 203,480 |  | 710,585 |  | 2,451,974 |  | 2,107,085
Use of the Electric Grid |  | 452,619 |  | 322,598 |  | 2,509 |  | 777,726 |  | 582,586
Renegotiated Agreements |  | 388,258 |  | 68,372 |  | 1,143,851 |  | 1,600,481 |  | 1,289,224
(-) ECL |  | (358,566) |  | (136,864) |  | (3,070,016) |  | (3,565,446) |  | (2,911,525)
​ |  | 4,766,181 |  | 783,644 |  | 361,652 |  | 5,911,477 |  | 5,210,482
Non-current |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Supply/Power Supply |  | — |  | — |  | 280,138 |  | 280,138 |  | 280,138
Short Term Electric Power - CCEE |  | — |  | — |  | 9,548 |  | 9,548 |  | 9,548
Use of the Electric Grid |  | — |  | — |  | 4,348 |  | 4,348 |  | 4,348
Renegotiated Agreements | ​ | 876,534 | ​ | — | ​ | — | ​ | 876,534 | ​ | 1,191,868
(-) ECL |  | (274,123) |  | — |  | (294,034) |  | (568,157) |  | (836,456)
​ |  | 602,411 |  | — |  | — |  | 602,411 |  | 649,446
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 5,368,592 |  | 783,644 |  | 361,652 |  | 6,513,888 |  | 5,859,928
​ 9.1 Supply/Power Supply ​ Credits receivable from the sale of energy in the Regulated Contracting Environment and the Free Contracting Environment. ​ 9.2 Short-term Electricity - CCEE ​ Credits receivable arising from the settlement of the differences between the amounts of electricity contracted and the amounts of generation or consumption actually verified and attributed to the respective agents of the chamber of energy - CCEE. ​ 9.3 Use of Power Grid ​ Credits receivable arising from the use of the transmission network by users connected to the network. ​ 9.4 Estimated Credit Loss for Doubtful Accounts - ECL ​ The changes in the years ended December 31, 2024 and 2023 are as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
Opening balance as of January 1 |  | 3,747,981 |  | 3,296,863
(+) Constitution |  | 545,830 |  | 648,170
(-) Reversal |  | (154,496) |  | (181,572)
(-) Write-off |  | (5,712) |  | (15,480)
Final balance on December 31 |  | 4,133,603 |  | 3,747,981
​ Of the total amount of ECL from customers provisioned on December 31, 2024, R$2,728,747 (R$2,644,303 on December 31, 2023) refers to receivables from Amazonas Energia, which continue to be fully provisioned. ​ The creation and reversal of the ECL were recorded and presented in the income statement as operating expenses, on a net basis (see note 34.1). ​ ​ Accounting Policy ​ Accounts receivable from customers are initially accounted for at the transaction price and subsequently by contractual interest and monetary correction less amounts received and estimated credit loss - ECL. ​ Estimates and critical judgments ​ The Company measures expected credit losses for accounts receivable from customers, considering mainly the history of default and provisioning this percentage in invoices due. ​ For customers with renegotiated balances, the Company also considers other factors in the risk assessment, such as the financial situation and any restrictions or notes from credit protection entities.

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherCurrentReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration