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BASIS OF PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS (Tables) | 12 Months Ended
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Dec. 31, 2024
BASIS OF PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS |
Schedule of new standards, current interpretations and interpretations no longer in force | 4.4.1 - The adoption of new standards and current interpretations ​ The amendments and issuances below of IFRS Accounting Standards made by the IASB that are effective for the fiscal year beginning in 2024 had not impacted the Company’s financial statements: ​
Revised standard |  | Change |  | Applicable as of
IAS 1: Presentation of Financial Statements | ​ | The amendments define the requirements for classifying and disclosing liabilities with covenant clauses as current or non-current. In addition, only covenants that must be met before or at the end of the reporting period influence this classification. | ​ | 01/01/2024, retrospective application
IAS 7: Statement of Cash Flows and IFRS 7: Financial Instruments: Disclosures | ​ | New disclosure requirements for Reverse Factoring transactions. | ​ | 01/01/2024, retrospective application
IFRS 16: Leases | ​ | The amendments require the seller-lessee to measure the lease liability resulting from the transfer of an asset, which is recognized as sales revenue, and the sale and leaseback so that there is no recognition of gain or loss on the right of use retained in the transaction. | ​ | 01/01/2024, retrospective application
​ 4.4.2 - New standards and non - current interpretations ​
Revised standard |  | Change |  | Applicable as of
IAS 21: The Effects of Changes in Foreign Exchange rates | ​ | Lack of Convertibility | ​ | 01/01/2025, retrospective application
IFRS 7: Financial instruments: Disclosures | ​ | The amendments establish disclosure requirements relating to: (i) equity investments measured at fair value through other comprehensive income, and (ii) financial instruments with contingent characteristics that do not directly relate to loans. | ​ | 01/01/2026, retrospective application
IFRS 9: Financial Instruments | ​ | The amendments establish requirements relating to: (i) settlement of financial liabilities through an electronic payment system; and (ii) assessing the contractual characteristics of the cash flow of financial assets. | ​ | 01/01/2026, retrospective application
IFRS 9: Financial Instruments and IFRS 7: Financial Instruments: Disclosures | ​ | Classification and measurement of financial instruments and Contracts that have energy as a reference and whose generation depends on nature | ​ | 01/01/2026, retrospective application
IFRS 18: Presentation and disclosures of financial statements | ​ | IFRS 18 introduces three defined categories for revenues and expenses – operating, investing and financing – related to the structure of the income statement and requires entities to provide new subtotals. IFRS 18 also requires companies to disclose explanations of performance measures defined by management. | ​ | 01/01/2027, retrospective application
Schedule of subsidiaries | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
​ | ​ | Participation % | ​ | Participation %
​ | ​ | Direct |  | Indirect | ​ | Direct |  | Indirect
Subsidiaries |  |  |  |  |  |  |  |
Baguari Energia S.A. | ​ | 100.00 | ​ | — | ​ | — | ​ | 100.00
Baguari I Geração de Energia S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Brasil Ventos Energia S.A. | ​ | 100.00 | ​ | — | ​ | — | ​ | 100.00
Energia dos Ventos V S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Energia dos Ventos VI S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Energia dos Ventos VII S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Energia dos Ventos VIII S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Energia dos Ventos IX S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Itaguaçu da Bahia Energias Renováveis S.A. | ​ | — | ​ | 98.00 | ​ | — | ​ | 98.00
Centrais Elétricas do Norte do Brasil S.A. - Eletronorte | ​ | 100.00 | ​ | — | ​ | 100.00 | ​ | —
Nova Era Catarina Transmissora S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | —
Nova Era Ceará Transmissora S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | —
Nova Era Integração Transmissora S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | —
Nova Era Teresina Transmissora S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | —
Teles Pires Participações S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Companhia Hidrelétrica Teles Pires S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Cia de Ger. e Trans. de Energia Elétrica do Sul do Brasil - CGT Eletrosul | ​ | 100.00 | ​ | — | ​ | 100.00 | ​ | —
Ibirapuitã Eólica S.A. | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Companhia Hidro Elétrica do São Francisco - Chesf | ​ | 100.00 | ​ | — | ​ | 100.00 | ​ | —
Nova Era Enki S.A. | ​ | — | ​ | 99.97 | ​ | — | ​ | —
Eletrobras Participações S.A. – Eletropar | ​ | 83.71 | ​ | — | ​ | 83.71 | ​ | —
Furnas Centrais Elétricas S.A. - Furnas | ​ | — | ​ | — | ​ | 100.00 | ​ | —
Madeira Energia S.A. | ​ | 99.74 | ​ | — | ​ | — | ​ | 99.74
Santo Antônio Energia S.A. | ​ | — | ​ | 99.74 | ​ | — | ​ | 99.74
Retiro Baixo Energética S.A. | ​ | 100.00 | ​ | — | ​ | — | ​ | 100.00
SPE Nova Era Janapu Transmissora S.A. | ​ | 100.00 | ​ | — | ​ | — | ​ | 100.00
Triângulo Mineiro Transmissora S.A. | ​ | 100.00 | ​ | — | ​ | — | ​ | 100.00
Vale do São Bartolomeu Transmissora de Energia S.A. | ​ | 90.00 | ​ | — | ​ | — | ​ | 90.00
Jointly operations (consortia) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Consórcio Energético Cruzeiro do Sul (see note 40) | ​ | — | ​ | 49.00 | ​ | — | ​ | 49.00
Consórcio UHE Baguari | ​ | — | ​ | 100.00 | ​ | — | ​ | 100.00
Schedule of reclassification of balance sheet to enhance transparency | The Company has decided to split items identified in the table below in the balance sheet to enhance transparency: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31, 2023
​ |  | As reported |  | Reclassification |  | Reclassified
LIABILITIES AND NET EQUITY | ​ | ​ | ​ | ​ | ​ | ​
CURRENT |  |  |  |  |  |
Loans, financing and debentures (i) |  | 11,330,847 |  | (439,974) |  | 10,890,873
RGR Returns (i) |  | — |  | 439,974 |  | 439,974
​ |  | 11,330,847 |  | — |  | 11,330,847
​ | ​ | ​ | ​ | ​ | ​ | ​
NON-CURRENT |  |  |  |  |  |
Loans, financing and debentures (i) |  | 49,449,443 |  | (879,947) |  | 48,569,496
RGR Returns (i) |  | — |  | 879,947 |  | 879,947
​ |  | 49,449,443 |  | — |  | 49,449,443
(i) The reclassified amounts are of a regulatory nature (RGR Returns) processes, distinct from debt instruments in their origin (See note 29).

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