v3.26.1
REIMBURSEMENT RIGHTS AND OBLIGATIONS
 12 Months Ended
Dec. 31, 2025
Disclosure of reimbursement rights [abstract]  
REIMBURSEMENT RIGHTS AND OBLIGATIONS
NOTE 14 – REIMBURSEMENT RIGHTS AND OBLIGATIONS
12/31/202512/31/202412/31/202512/31/2024
AICCCCAICCCCAdjustment factorTotal
Right to compensation112,8161,840,582356,1732,269,96279,6131,953,3982,705,748
Expected credit losses— (340,063)— (340,063)— (340,063)(340,063)
Current62,738830,516248,438652,15579,613893,254980,206
Non-current50,078670,003107,7351,277,744–720,0811,385,479
Opening balance as of January 1112,8161,500,519356,1731,929,89979,6131,613,3352,365,685
Effect on cash flow:
Amortization(57,658)(694,324)(221,504)(441,257)(79,613)(751,982)(742,374)
Interest received(13,393)(153,487)(46,017)(65,701)— (166,880)(111,718)
Non-cash effect:— — — — — — — 
Interest incurred13,009 47,190 24,164 77,578 — 60,199 101,742 
Final balance on December 3154,774 699,898 112,816 1,500,519 — 754,672 1,613,335 
Right to compensation54,774 1,039,961 112,816 1,840,582 — 1,094,735 1,953,398 
Expected credit losses— (340,063)— (340,063)–-340,063-340,063
Current52,598 699,898 62,738 830,516 — 752,496 893,254 
Non-current2,176 — 50,078 670,003 — 2,176 720,081 
54,774 699,898 112,816 1,500,519 — 754,672 1,613,335 

20262027
Reimbursement rights collection flow752,4962,176
(a)Fuel Consumption Account – CCC
Credits representing the right to reimbursement from the Fuel Consumption Account (CCC), related to the costs of electricity generation in isolated systems. These credits include costs associated with the procurement of energy and capacity linked to self‑generation for public electricity supply, sector‑related charges and taxes, as well as investments made.
(b)Reimbursement of Fixed Assets in Progress - AIC
They refer to amounts receivable from fixed assets of distributors that were controlled by AXIA Energia. The amounts will be received within 13 months and are updated by the SELIC or IPCA rate.

Accounting Policy
Reimbursement rights are initially measured based on the amounts approved by the Brazilian Electricity Regulatory Agency (“ANEEL”). Subsequently, such amounts are updated for the accrual of interest, monetary indexation and collections received.
The Company recognizes an expected credit loss on recoverable amounts related to the Fuel Consumption Account (“CCC”) that have not been subject to inspection and approval by ANEEL, in accordance with the expected credit loss model applicable to financial assets.