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EXHIBIT 8.1

SUBSIDIARIES OF ELETROBRAS

Name (Direct Control)

    

Percentage of 
Shareholding

EEletronorte

99.69%

CChesf

99.58%

FFurnas

99.67%

CCGT Eletrosul (1)

99.96%

EEletropar

83.71%

1.  The increase of our interest in CGT Eletrosul is due to our contribution to paid-in capital conducted in August 2022.