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ACCOUNTING ESTIMATES AND JUDGMENTS (Tables)

12 Months Ended

Dec. 31, 2024

ACCOUNTING ESTIMATES AND JUDGMENTS

Schedule of the accounting estimates evaluated as the most critical by the Management of Eletrobras and its subsidiaries and its details

No.		Note		Significant estimates and judgments
09/10		Accounts receivable/ Financing and loans receivable		Expected Credit Loss Assessment
13		Deferred income tax and social contribution - assets		Realization of tax credits based on estimates of future taxable income
15		Transmission Contractual assets		Remuneration rate for concession contracts, price allocation to performance obligations and cash flow forecast
16.2/19/25		Losses on investments, recoverable value of long-term assets and onerous contracts		Present value of future cash flows, considering the discount rate determined by the Company
26		Employee benefits		Actuarial assumptions of post-employment benefit plans
27		Provisions for litigation and contingent liabilities		Estimates of losses in legal proceedings
37.3.4.1		Derivative financial instruments and hedged debts		Fair value of financial instruments