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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/25/24 Brazilian Electric Power Co. 20-F 12/31/23 229:61M Toppan Merrill/FA |
Document/Exhibit Description Pages Size
1: 20-F Annual or Annual-Transition Report by a Foreign HTML 12.89M
Non-Canadian Issuer
2: EX-2.3 Plan of Acquisition, Reorganization, Arrangement, HTML 119K
Liquidation or Succession
3: EX-4.1 Instrument Defining the Rights of Security Holders HTML 67K
4: EX-8.1 Opinion of Counsel re: Tax Matters HTML 60K
8: EX-13.1 Annual or Quarterly Report to Security Holders HTML 60K
9: EX-13.2 Annual or Quarterly Report to Security Holders HTML 60K
10: EX-23.1 Consent of Expert or Counsel HTML 58K
5: EX-11.1 Statement re: the Computation of Earnings Per HTML 137K
Share
6: EX-12.1 Statement re: the Computation of Ratios HTML 64K
7: EX-12.2 Statement re: the Computation of Ratios HTML 64K
16: R1 Document and Entity Information HTML 147K
17: R2 Balance Sheets HTML 242K
18: R3 Statements of Income HTML 135K
19: R4 Statements of Comprehensive Income HTML 109K
20: R5 Statements of Changes in Shareholders' Equity HTML 133K
21: R6 Cash Flow Statements HTML 210K
22: R7 Operational Context HTML 241K
23: R8 Highlights of 2023 HTML 65K
24: R9 Electricity Concessions and Authorizations HTML 565K
25: R10 Basis of Preparation and Presentation of Financial HTML 250K
Statements
26: R11 Accounting Estimates and Judgments HTML 73K
27: R12 Cash and Cash Equivalents HTML 69K
28: R13 Restricted Cash HTML 88K
29: R14 Marketable Securities HTML 115K
30: R15 Accounts Receivable, Net HTML 140K
31: R16 Loans, Financing and Debentures HTML 135K
32: R17 AMOUNTS RECEIVABLE - ENBpar HTML 74K
33: R18 Dividends and Interest Receivable HTML 80K
34: R19 Income Tax and Social Contribution HTML 189K
35: R20 Taxes and Contributions HTML 108K
36: R21 Reimbursement Rights and Obligations HTML 87K
37: R22 Contractual Transmission Assets HTML 123K
38: R23 Investments HTML 921K
39: R24 Property, Plant and Equipment HTML 211K
40: R25 Intangible Assets HTML 189K
41: R26 Recoverable Value of Long-Term Assets HTML 207K
42: R27 Suppliers HTML 70K
43: R28 Advances From Clients HTML 73K
44: R29 Loans, Financing and Debentures HTML 374K
45: R30 Compulsory Loan HTML 80K
46: R31 Regulatory Fees HTML 81K
47: R32 Dividends Payable HTML 70K
48: R33 Provision for Onerous Contracts HTML 113K
49: R34 Post-Employment Benefit HTML 285K
50: R35 Provisions for Litigation and Contingent HTML 148K
Liabilities
51: R36 OBLIGATIONS OF LAW No. 14,182/2021 HTML 129K
52: R37 Long-Term Operating Commitments HTML 90K
53: R38 Shareholders Equity HTML 155K
54: R39 Earnings Per Share HTML 216K
55: R40 Information by Business Segment HTML 333K
56: R41 Operating Expenses HTML 118K
57: R42 Financial Result HTML 111K
58: R43 Other Revenue and Expenses HTML 78K
59: R44 Financial Instruments and Risk Management HTML 399K
60: R45 Related Party Transactions HTML 192K
61: R46 Assets and Liabilities Held for Sale HTML 83K
62: R47 Discontinued Operations HTML 100K
63: R48 Subsequent Events HTML 94K
64: R49 Basis for the Preparation and Presentation of HTML 387K
Financial Statements (Policies)
65: R50 Operational Context (Tables) HTML 228K
66: R51 Electricity Concessions and Authorizations HTML 567K
(Tables)
67: R52 Basis of Preparation and Presentation of Financial HTML 241K
Statements (Tables)
68: R53 Accounting Estimates and Judgments (Tables) HTML 70K
69: R54 Cash and Cash Equivalents (Tables) HTML 66K
70: R55 Restricted Cash (Tables) HTML 88K
71: R56 Marketable Securities (Tables) HTML 114K
72: R57 Accounts Receivable, Net (Tables) HTML 134K
73: R58 Loans, Financing and Debentures (Tables) HTML 133K
74: R59 AMOUNTS RECEIVABLE - ENBpar (Tables) HTML 73K
75: R60 Dividends and Interest Receivable (Tables) HTML 79K
76: R61 Income Tax and Social Contribution (Tables) HTML 193K
77: R62 Taxes and Contributions (Tables) HTML 98K
78: R63 Reimbursement Rights and Obligations (Tables) HTML 86K
79: R64 Contractual Transmission Assets (Tables) HTML 111K
80: R65 Investments (Tables) HTML 910K
81: R66 Property, Plant and Equipment (Tables) HTML 209K
82: R67 Intangible Assets (Tables) HTML 189K
83: R68 Recoverable Value of Long-Term Assets (Tables) HTML 199K
84: R69 Suppliers (Tables) HTML 68K
85: R70 Advances From Clients (Tables) HTML 73K
86: R71 Loans, Financing and Debentures (Tables) HTML 370K
87: R72 Compulsory Loan (Tables) HTML 74K
88: R73 Regulatory Fees (Tables) HTML 77K
89: R74 Dividends Payable (Tables) HTML 67K
90: R75 Provision for Onerous Contracts (Tables) HTML 111K
91: R76 Post-Employment Benefit (Tables) HTML 266K
92: R77 Provisions for Litigation and Contingent HTML 114K
Liabilities (Tables)
93: R78 OBLIGATIONS OF LAW No. 14,182/2021 (Tables) HTML 128K
94: R79 Long-Term Operating Commitments (Tables) HTML 89K
95: R80 Shareholders Equity (Tables) HTML 150K
96: R81 Earnings Per Share (Tables) HTML 213K
97: R82 Information by Business Segment (Tables) HTML 327K
98: R83 Operating Expenses (Tables) HTML 118K
99: R84 Financial Result (Tables) HTML 109K
100: R85 Other Revenue and Expenses (Tables) HTML 77K
101: R86 Financial Instruments and Risk Management (Tables) HTML 382K
102: R87 Related Party Transactions (Tables) HTML 193K
103: R88 Assets and Liabilities Held for Sale (Tables) HTML 104K
104: R89 Discontinued Operations (Tables) HTML 95K
105: R90 Operational Context - (Details) HTML 59K
106: R91 Operational Context - Eletronuclear (Details) HTML 94K
107: R92 OPERATIONAL CONTEXT -Itaipu Binacional (Details) HTML 71K
108: R93 OPERATIONAL CONTEXT - Capitalization (Details) HTML 97K
109: R94 OPERATIONAL CONTEXT - New concession contracts - HTML 77K
Payments to Federal Government (Details)
110: R95 OPERATIONAL CONTEXT - New concession contracts - HTML 106K
Intangible assets (Details)
111: R96 OPERATIONAL CONTEXT - New concession contracts - HTML 123K
Impacts on the result (Details)
112: R97 Highlights of 2023 (Details) HTML 115K
113: R98 ELECTRICITY CONCESSIONS AND AUTHORIZATIONS - HTML 263K
Generation Concessions and Authorizations
(Details)
114: R99 ELECTRICITY CONCESSIONS AND AUTHORIZATIONS - HTML 282K
Electricity Transmission Concessions - SPEs
(Details)
115: R100 BASIS OF PREPARATION AND PRESENTATION OF FINANCIAL HTML 141K
STATEMENTS - Subsidiaries (Details)
116: R101 BASIS OF PREPARATION AND PRESENTATION OF FINANCIAL HTML 82K
STATEMENTS - Correction of classification of
Statement of Cash Flows (Details)
117: R102 BASIS OF PREPARATION AND PRESENTATION OF FINANCIAL HTML 75K
STATEMENTS - Change as Applied Retrospectively and
Effects of Change (Details)
118: R103 Cash and Cash Equivalents (Details) HTML 64K
119: R104 Restricted Cash (Details) HTML 86K
120: R105 Marketable Securities (Details) HTML 78K
121: R106 Marketable Securities - Correction of HTML 99K
clarification (Details)
122: R107 ACCOUNTS RECEIVABLE, NET - Schedule (Details) HTML 120K
123: R108 ACCOUNTS RECEIVABLE, NET - Changes in provision HTML 86K
(Details)
124: R109 Loans, Financing and Debentures (Details) HTML 101K
125: R110 Loans, Financing and Debentures - Movement of HTML 95K
loans receivable (Details)
126: R111 LOANS, FINANCING AND DEBENTURES - Estimated Credit HTML 68K
Loss (Details)
127: R112 AMOUNTS RECEIVABLE - ENBpar - Reconciliation of HTML 85K
changes (Details)
128: R113 Dividends and Interest Receivable (Details) HTML 82K
129: R114 INCOME TAX AND SOCIAL CONTRIBUTION - Income tax HTML 89K
and social contributions (Details)
130: R115 INCOME TAX AND SOCIAL CONTRIBUTION - Deferred HTML 112K
income tax and social contributions by category
(Details)
131: R116 INCOME TAX AND SOCIAL CONTRIBUTION - Deferred tax HTML 70K
assets realization (Details)
132: R117 INCOME TAX AND SOCIAL CONTRIBUTION - Deferred tax HTML 61K
credits from tax losses and negative social
contribution base not recorded (Details)
133: R118 INCOME TAX AND SOCIAL CONTRIBUTION - Deferred tax HTML 72K
liabilities derived from tax losses and a negative
balance on social contribution (Details)
134: R119 INCOME TAX AND SOCIAL CONTRIBUTION - HTML 94K
Reconciliation of expense with income tax and
social contributions (Details)
135: R120 INCOME TAX AND SOCIAL CONTRIBUTION - Income tax HTML 74K
and social contribution reported in other
comprehensive income (Details)
136: R121 Taxes and Contributions (Details) HTML 94K
137: R122 Reimbursement Rights and Obligations (Details) HTML 77K
138: R123 CONTRACTUAL TRANSMISSION ASSETS - Movements HTML 94K
(Details)
139: R124 INVESTMENTS - Business Combination - Fair value of HTML 116K
liquid assets acquired (Details)
140: R125 INVESTMENTS - Business Combination - Teles Pires HTML 132K
Participacoes S.A. (Details)
141: R126 INVESTMENTS - Business Combination - Baguari HTML 117K
(Details)
142: R127 INVESTMENTS - Business Combination - Retiro Baixo HTML 90K
Energia (Details)
143: R128 INVESTMENTS - Business Combination - Triangulo HTML 103K
Mineiro Transmissora S.A. ("Tmt") (Details)
144: R129 INVESTMENTS - Business Combination - Vale do Sao HTML 104K
Bartolomeu S.A. VSB (Details)
145: R130 INVESTMENTS - Change of investments (Details) HTML 284K
146: R131 INVESTMENTS - Valued using Equity method and HTML 124K
provision for losses (Details)
147: R132 INVESTMENTS - Measured at fair value (Details) HTML 110K
148: R133 INVESTMENTS - Assets and Liabilities of joint HTML 189K
ventures and associates projects (Details)
149: R134 INVESTMENTS - Market value of investees (Details) HTML 70K
150: R135 INVESTMENTS - Shares in guarantee (Details) HTML 87K
151: R136 INVESTMENTS - Net working capital (Details) HTML 70K
152: R137 PROPERTY, PLANT AND EQUIPMENT - Movement of HTML 143K
property, plant, and equipment (Details)
153: R138 INTANGIBLE ASSETS - Movements (Details) HTML 130K
154: R139 INTANGIBLE ASSETS - Additional Information HTML 59K
(Details)
155: R140 RECOVERABLE VALUE OF LONG-TERM ASSETS- General HTML 78K
(Details)
156: R141 RECOVERABLE VALUE OF LONG-TERM ASSETS - Impairment HTML 72K
recognized in Balance sheet, by operating segment
(Details)
157: R142 RECOVERABLE VALUE OF LONG-TERM ASSETS - Reversal HTML 130K
or recognition of Impairment loss Generation
Segment (Details)
158: R143 Suppliers (Details) HTML 66K
159: R144 Suppliers - Additional Information (Details) HTML 60K
160: R145 Advances From Clients (Details) HTML 71K
161: R146 Loans, Financing and Debentures (Details) HTML 110K
162: R147 Loans, Financing and Debentures - Composition of HTML 161K
loans and financing (Details)
163: R148 LOANS, FINANCING AND DEBENTURES - Changes in HTML 88K
loans, financing and debentures (Details)
164: R149 LOANS, FINANCING AND DEBENTURES - Maturity HTML 72K
Schedule (Details)
165: R150 Loans, Financing and Debentures - Guarantees for HTML 104K
Non-Subsidiary (Details)
166: R151 Loans, Financing and Debentures - Guarantees for HTML 149K
Subsidiary (Details)
167: R152 LOANS, FINANCING AND DEBENTURES - Additional HTML 161K
Information (Details)
168: R153 Compulsory Loan (Details) HTML 59K
169: R154 Compulsory Loan - Balances (Details) HTML 73K
170: R155 Regulatory Fees (Details) HTML 83K
171: R156 Dividends Payable (Details) HTML 73K
172: R157 Provision for Onerous Contracts (Details) HTML 106K
173: R158 Benefits to Employees (Details) HTML 71K
174: R159 POST-EMPLOYMENT BENEFIT - Social security plans HTML 99K
(Details)
175: R160 POST-EMPLOYMENT BENEFIT - Present value of HTML 85K
actuarial obligations partially or fully covered
(Details)
176: R161 POST-EMPLOYMENT BENEFIT - Fair value of plan HTML 79K
assets (Details)
177: R162 POST-EMPLOYMENT BENEFIT - Actuarial and Economic HTML 103K
Hypotheses (Details)
178: R163 POST-EMPLOYMENT BENEFIT - Reconciliation of the HTML 66K
liabilities of the pension plans and other
benefits (Details)
179: R164 POST-EMPLOYMENT BENEFIT - Change referring to HTML 83K
health plans and life insurance (Details)
180: R165 POST-EMPLOYMENT BENEFIT - Amounts recognized in HTML 64K
Other Comprehensive Income (Details)
181: R166 POST-EMPLOYMENT BENEFIT - Employer contributions HTML 86K
(Details)
182: R167 POST-EMPLOYMENT BENEFIT - Sensitivity analysis HTML 74K
(Details)
183: R168 POST-EMPLOYMENT BENEFIT - Estimated Obligations HTML 80K
(Details)
184: R169 POST-EMPLOYMENT BENEFIT - Share Based Remuneration HTML 64K
(Details)
185: R170 POST-EMPLOYMENT BENEFIT - Conciliation of the HTML 72K
liabilities of other retirement benefits (Details)
186: R171 PROVISIONS FOR LITIGATION AND CONTINGENT HTML 79K
LIABILITIES - Probable losses (Details)
187: R172 PROVISIONS FOR LITIGATION AND CONTINGENT HTML 73K
LIABILITIES - Probable losses roll-forward
(Details)
188: R173 PROVISIONS FOR LITIGATION AND CONTINGENT HTML 72K
LIABILITIES - Provisions (Details)
189: R174 PROVISIONS FOR LITIGATION AND CONTINGENT HTML 97K
LIABILITIES - Probable losses paragraphs (Details)
190: R175 PROVISIONS FOR LITIGATION AND CONTINGENT HTML 71K
LIABILITIES - Possible losses (Details)
191: R176 PROVISIONS FOR LITIGATION AND CONTINGENT HTML 92K
LIABILITIES - Possible losses paragraphs -
Contingent liabilities (Details)
192: R177 OBLIGATIONS OF LAW No. 14,182/2021 - Movements HTML 91K
(Details)
193: R178 OBLIGATIONS OF LAW No. 14,182/2021 - Maturity HTML 88K
Analysis Of Obligations (Details)
194: R179 LONG-TERM OPERATING COMMITMENTS - Purchase of HTML 110K
electricity and fuel (Details)
195: R180 SHAREHOLDERS EQUITY - Capital Stock (Details) HTML 121K
196: R181 SHAREHOLDERS EQUITY - Incorporation of shares HTML 68K
(Details)
197: R182 SHAREHOLDERS EQUITY - Repurchase of shares HTML 88K
(Details)
198: R183 SHAREHOLDERS EQUITY - Dividends payable (Details) HTML 79K
199: R184 Earnings Per Share (Details) HTML 131K
200: R185 Information by Business Segment (Details) HTML 120K
201: R186 Information by Business Segment - Income from HTML 92K
external customers per segment (Details)
202: R187 INFORMATION BY BUSINESS SEGMENT - Non current HTML 79K
Assets per segment (Details)
203: R188 INFORMATION BY BUSINESS SEGMENT - Intersegment HTML 61K
Revenue (Details)
204: R189 Operating Expenses (Details) HTML 92K
205: R190 Operating Expenses - Provisions or Operational HTML 101K
Reversals (Details)
206: R191 Financial Result (Details) HTML 98K
207: R192 Other Revenue and Expenses (Details) HTML 73K
208: R193 Other Revenue and Expenses - Additional HTML 59K
information (Details)
209: R194 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - HTML 76K
Management of Capital Risk (Details)
210: R195 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - HTML 109K
Classification by category of financial
instruments (Details)
211: R196 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - HTML 94K
Exchange rate risk (Details)
212: R197 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - HTML 165K
Interest rate risk (Details)
213: R198 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - HTML 107K
Liquidity risk (Details)
214: R199 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - HTML 66K
Derivative financial instruments (Details)
215: R200 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - HTML 87K
Derivative financial instruments for debt
protection (Details)
216: R201 RELATED PARTY TRANSACTIONS - Main transactions in HTML 66K
2023 (Details)
217: R202 RELATED PARTY TRANSACTIONS - Transactions with HTML 123K
related parties (Details)
218: R203 RELATED PARTY TRANSACTIONS - Remuneration of key HTML 68K
personnel (Details)
219: R204 Assets and Liabilities Held for Sale (Details) HTML 93K
220: R205 DISCONTINUED OPERATIONS - Income statement HTML 91K
(Details)
221: R206 DISCONTINUED OPERATIONS - Cash flow statement HTML 67K
(Details)
222: R207 Subsequent Events (Details) HTML 61K
223: R208 Subsequent Events - Transmission auction (Details) HTML 84K
224: R209 SUBSEQUENT EVENTS -Issuance of debentures HTML 69K
(Details)
226: XML IDEA XML File -- Filing Summary XML 447K
229: XML XBRL Instance -- ebr-20231231x20f_htm XML 17.69M
225: EXCEL IDEA Workbook of Financial Report Info XLSX 623K
12: EX-101.CAL XBRL Calculations -- ebr-20231231_cal XML 588K
13: EX-101.DEF XBRL Definitions -- ebr-20231231_def XML 3.11M
14: EX-101.LAB XBRL Labels -- ebr-20231231_lab XML 5.68M
15: EX-101.PRE XBRL Presentations -- ebr-20231231_pre XML 4.17M
11: EX-101.SCH XBRL Schema -- ebr-20231231 XSD 1.20M
227: JSON XBRL Instance as JSON Data -- MetaLinks 1,118± 1.81M
228: ZIP XBRL Zipped Folder -- 0001104659-24-052084-xbrl Zip 2.32M
EXHIBIT 12.1
CERTIFICATION
I, Ivan de Souza Monteiro, certify that:
1. | I have reviewed this annual report on Form 20-F of CENTRAIS ELÉTRICAS BRASILEIRAS S.A.—ELETROBRAS (the “company”). |
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report. |
3. | Based on my knowledge, the financial statements and other financial information included in this report fairly present in all material respects the financial condition, results of operations and cash flows of the company as of and for the periods presented in this report. |
4. | The company’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have: |
(a) | Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
(b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
(c) | Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation; and |
(d) | Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial reporting. |
5. | The company’s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and to the audit committee of the company’s board of directors (or persons performing the equivalent function): |
(a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and report financial information; and |
(b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting. |
| | |
Date: April 25, 2024 | | |
| | |
| By: | |
| | |
| | President of the Executive Board |
Exh: 12.1-1
| This ‘20-F’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 4/25/24 | |||
| For Period end: | 12/31/23 | 6-K, 6-K/A | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/28/23 Brazilian Electric Power Co. 6-K 12/31/23 1:158K MZ Technologies/FA 4/17/23 Brazilian Electric Power Co. 6-K 6/30/23 1:126K MZ Technologies/FA 2/01/23 Brazilian Electric Power Co. 6-K 3/31/23 1:317K MZ Technologies/FA 8/01/17 Citibank, N.A./ADR F-6® 7/31/17 3:552K Brazilian Electric Power Co. E-Data Systems, Inc./FA 8/01/17 Citibank, N.A./ADR F-6® 7/31/17 3:551K Brazilian Electric Power Co. E-Data Systems, Inc./FA |