Below, lists the accounting estimates evaluated as the most critical by the Management of AXIA Energia and its subsidiaries, with their details within each explanatory note: | | | | | | | | | | | | | | | | No. | | Note | | Significant estimates and judgments | | 9/13 | | Accounts receivable/Financing and loans receivable | | Expected Credit Loss Assessment | | 12 | | Deferred income tax and social contribution - asset | | Realization of tax credits based on estimates of future taxable income | | 10 | | Contractual Transmission Assets | | Remuneration rate for concession contracts, price allocation to performance obligations and cash flow forecast | | 16.3/19/22 | | 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 | | 16.1 | | Business Combination | | Fair value of the assets and liabilities of the transaction | | 23 | | Post-employment Benefit | | Actuarial assumptions of post-employment benefit plans | | 27 | | Provisions for litigation and contingent liabilities | | Estimates of losses in legal proceedings | | 37.3.2 | | Derivative Financial Instruments | | Fair value of financial instruments |
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