XML 196 R176.htm IDEA: XBRL DOCUMENT v3.25.1

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - Interest rate risk (Details) - Interest rate appreciation risk R$ in Thousands	Dec. 31, 2024 BRL (R$)
Scenario I - Likely
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (10,362,970)
Scenario (25%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	(12,956,055)
Scenario (50%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	(15,544,456)
CDI (Interbank Deposit Certificate)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (43,978,113)
Assumed interest rate	12.15%
CDI (Interbank Deposit Certificate) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (44,428,113)
CDI (Interbank Deposit Certificate) | Financing and loans receivable
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	450,000
CDI (Interbank Deposit Certificate) | Scenario I - Likely
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (6,552,739)
Assumed interest rate	14.90%
CDI (Interbank Deposit Certificate) | Scenario I - Likely | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (6,619,789)
CDI (Interbank Deposit Certificate) | Scenario I - Likely | Financing and loans receivable
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	67,050
CDI (Interbank Deposit Certificate) | Scenario (25%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (8,193,122)
Assumed interest rate	18.63%
CDI (Interbank Deposit Certificate) | Scenario (25%) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (8,276,957)
CDI (Interbank Deposit Certificate) | Scenario (25%) | Financing and loans receivable
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	83,835
CDI (Interbank Deposit Certificate) | Scenario (50%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (9,829,108)
Assumed interest rate	22.35%
CDI (Interbank Deposit Certificate) | Scenario (50%) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (9,929,683)
CDI (Interbank Deposit Certificate) | Scenario (50%) | Financing and loans receivable
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	100,575
SELIC (Special Settlement and Custody System)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (2,139)
Assumed interest rate	12.25%
SELIC (Special Settlement and Custody System) | AIC Reimbursement
Composition of balances in foreign currency and sensitivity analysis
Financial assets	R$ 112,816
SELIC (Special Settlement and Custody System) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(114,955)
SELIC (Special Settlement and Custody System) | Scenario I - Likely
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (321)
Assumed interest rate	15.00%
SELIC (Special Settlement and Custody System) | Scenario I - Likely | AIC Reimbursement
Composition of balances in foreign currency and sensitivity analysis
Financial assets	R$ 16,922
SELIC (Special Settlement and Custody System) | Scenario I - Likely | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(17,243)
SELIC (Special Settlement and Custody System) | Scenario (25%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (401)
Assumed interest rate	18.75%
SELIC (Special Settlement and Custody System) | Scenario (25%) | AIC Reimbursement
Composition of balances in foreign currency and sensitivity analysis
Financial assets	R$ 21,153
SELIC (Special Settlement and Custody System) | Scenario (25%) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(21,554)
SELIC (Special Settlement and Custody System) | Scenario (50%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (481)
Assumed interest rate	22.50%
SELIC (Special Settlement and Custody System) | Scenario (50%) | AIC Reimbursement
Composition of balances in foreign currency and sensitivity analysis
Financial assets	R$ 25,384
SELIC (Special Settlement and Custody System) | Scenario (50%) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(25,865)
TJLP (long-term interest rate)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (2,873,003)
Assumed interest rate	7.43%
TJLP (long-term interest rate) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (2,873,003)
TJLP (long-term interest rate) | Scenario I - Likely
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (251,100)
Assumed interest rate	8.74%
TJLP (long-term interest rate) | Scenario I - Likely | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (251,100)
TJLP (long-term interest rate) | Scenario (25%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (314,019)
Assumed interest rate	10.93%
TJLP (long-term interest rate) | Scenario (25%) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (314,019)
TJLP (long-term interest rate) | Scenario (50%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (376,651)
Assumed interest rate	13.11%
TJLP (long-term interest rate) | Scenario (50%) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (376,651)
IGPM
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (182,583)
Assumed interest rate	6.54%
IGPM | Leases
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (182,583)
IGPM | Scenario I - Likely
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (8,618)
Assumed interest rate	4.72%
IGPM | Scenario I - Likely | Leases
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (8,618)
IGPM | Scenario (25%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (10,772)
Assumed interest rate	5.90%
IGPM | Scenario (25%) | Leases
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (10,772)
IGPM | Scenario (50%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (12,927)
Assumed interest rate	7.08%
IGPM | Scenario (50%) | Leases
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (12,927)
IPCA
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (66,234,939)
Assumed interest rate	4.89%
IPCA | AIC Reimbursement
Composition of balances in foreign currency and sensitivity analysis
Financial assets	R$ 1,500,519
IPCA | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(26,215,920)
IPCA | Financing and loans receivable
Composition of balances in foreign currency and sensitivity analysis
Financial assets	502,585
IPCA | Obligations of Law No. 14,182/2021
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(42,022,123)
IPCA | Scenario I - Likely
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (3,550,192)
Assumed interest rate	5.36%
IPCA | Scenario I - Likely | AIC Reimbursement
Composition of balances in foreign currency and sensitivity analysis
Financial assets	R$ 80,428
IPCA | Scenario I - Likely | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(1,405,173)
IPCA | Scenario I - Likely | Financing and loans receivable
Composition of balances in foreign currency and sensitivity analysis
Financial assets	26,939
IPCA | Scenario I - Likely | Obligations of Law No. 14,182/2021
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(2,252,386)
IPCA | Scenario (25%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (4,437,741)
Assumed interest rate	6.70%
IPCA | Scenario (25%) | AIC Reimbursement
Composition of balances in foreign currency and sensitivity analysis
Financial assets	R$ 100,535
IPCA | Scenario (25%) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(1,756,467)
IPCA | Scenario (25%) | Financing and loans receivable
Composition of balances in foreign currency and sensitivity analysis
Financial assets	33,673
IPCA | Scenario (25%) | Obligations of Law No. 14,182/2021
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(2,815,482)
IPCA | Scenario (50%)
Composition of balances in foreign currency and sensitivity analysis
Effect on profit/loss - revenue (expense)	R$ (5,325,289)
Assumed interest rate	8.04%
IPCA | Scenario (50%) | AIC Reimbursement
Composition of balances in foreign currency and sensitivity analysis
Financial assets	R$ 120,642
IPCA | Scenario (50%) | Loans, financing and debentures
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	(2,107,760)
IPCA | Scenario (50%) | Financing and loans receivable
Composition of balances in foreign currency and sensitivity analysis
Financial assets	40,408
IPCA | Scenario (50%) | Obligations of Law No. 14,182/2021
Composition of balances in foreign currency and sensitivity analysis
Financial liabilities	R$ (3,378,579)

X

- Definition

Assumed interest rate in sensitivity analysis.

+ References

No definition available.

+ Details

Name:	ebr_AssumedInterestRateInSensitivityAnalysis
Namespace Prefix:	ebr_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The increase (decrease) in profit and loss as a result of an increase (decrease) in a designated risk component that was reasonably possible at the end of the reporting period. Excludes defined benefit plan obligations.

+ References

No definition available.

+ Details

Name:	ebr_IncreaseDecreaseInProfitAndLossDueToReasonablyPossibleIncreaseDecreaseInDesignatedRiskComponent
Namespace Prefix:	ebr_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

+ References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 35H
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard
-URIDate 2023-03-23

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 35M
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard
-URIDate 2023-03-23

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 35N
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard
-URIDate 2023-03-23

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 35I
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_FinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_FinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	ifrs-full_TypesOfRisksAxis=ebr_InterestRateAppreciationRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ebr_IfrsStatementScenarioAxis=ebr_ScenarioLikelyMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ebr_IfrsStatementScenarioAxis=ebr_ScenarioTwentyFivePercentVariationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ebr_IfrsStatementScenarioAxis=ebr_ScenarioFiftyPercentVariationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfInterestRatesAxis=ebr_LocalInterbankDepositCertificateRateMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_LoansFinancingAndDebenturesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_FinancingAndLoansReceivableMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfInterestRatesAxis=ebr_SELICMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialAssetsAxis=ebr_FinancialAssetReimbursementOfAicMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfInterestRatesAxis=ebr_TJLPMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfInterestRatesAxis=ebr_IGPMMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_LeasesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfInterestRatesAxis=ebr_IPCMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialLiabilitiesAxis=ebr_ObligationsOfLawMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: