XML 32 R25.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Intangible Assets | 12 Months Ended
--- | ---
Dec. 31, 2017
Text block1 [abstract] |
Intangible Assets |
18. | INTANGIBLE ASSETS
Concession intangible assets In accordance with IFRIC 12, the portion of the distribution infrastructure that will be amortized during the concession period, comprising of the distribution assets, net of the interests held by customers (‘Special Obligations’), is reported as an intangible asset. The amortization reflects the pattern in which future economic benefits of the asset are expected to be consumed by the Company. The consumption pattern of the assets are related to the economic useful lives of each of the underlying assets that comprise the concession. This economic useful life is also used by the regulator to determine the basis for measuring the tariff for rendering the services of the concession.
a) | Composition of the balance at December 31, 2017 and 2016
|  | 2017 |  |  | 2016 |
| Historical cost |  |  | Accumulated amortization |  |  | Residual value |  |  | Historical cost |  |  | Accumulated amortization |  |  | Residual value |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  |  | 12 |  |  |  | (2 | ) |  |  | 10 |  |  |  | 12 |  |  |  | (2 | ) |  |  | 10 |
Paid concession |  |  | 19 |  |  |  | (11 | ) |  |  | 8 |  |  |  | 19 |  |  |  | (10 | ) |  |  | 9 |
Assets of concession |  |  | 17,837 |  |  |  | (7,402 | ) |  |  | 10,435 |  |  |  | 16,288 |  |  |  | (7,040 | ) |  |  | 9,248 |
Others |  |  | 82 |  |  |  | (65 | ) |  |  | 17 |  |  |  | 77 |  |  |  | (59 | ) |  |  | 18 |
|  |  | 17,950 |  |  |  | (7,480 | ) |  |  | 10,470 |  |  |  | 16,396 |  |  |  | (7,111 | ) |  |  | 9,285 |
In progress |  |  | 686 |  |  |  | — |  |  |  | 686 |  |  |  | 1,535 |  |  |  | — |  |  |  | 1,535 |
Net intangible assets |  |  | 18,636 |  |  |  | (7,480 | ) |  |  | 11,156 |  |  |  | 17,931 |  |  |  | (7,111 | ) |  |  | 10,820 |
b) | Changes in Intangible assets
|  | 2016 |  |  | Addition |  |  | Disposals |  |  | Amortization |  |  | Transfer (1) |  |  | 2017 |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  |  | 10 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10 |
Paid concession |  |  | 9 |  |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | 8 |
Assets of concession |  |  | 9,248 |  |  |  | — |  |  |  | (11 | ) |  |  | (638 | ) |  |  | 1,836 |  |  |  | 10,435 |
Others |  |  | 18 |  |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | 6 |  |  |  | 17 |
|  |  | 9,285 |  |  |  | — |  |  |  | (11 | ) |  |  | (646 | ) |  |  | 1,842 |  |  |  | 10,470 |
In progress |  |  | 1,535 |  |  |  | 1,105 |  |  |  | (8 | ) |  |  | — |  |  |  | (1,946 | ) |  |  | 686 |
Net intangible assets |  |  | 10,820 |  |  |  | 1,105 |  |  |  | (19 | ) |  |  | (646 | ) |  |  | (104 | ) |  |  | 11,156 |
(1) | The residual balance of the transfers refers to the balances transferred to Financial assets.
|  | 2015 |  |  | Addition |  |  | Special obligations – write-down (1) |  |  | Disposals |  |  | Amortization |  |  | Transfer (2) |  |  | 2016 |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  |  | 10 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10 |
Paid concession |  |  | 9 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  | 9 |
Assets of concession |  |  | 8,967 |  |  |  | 6 |  |  |  | 98 |  |  |  | (32 | ) |  |  | (595 | ) |  |  | 804 |  |  |  | 9,248 |
Others |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (4 | ) |  |  | 8 |  |  |  | 18 |
|  |  | 9,000 |  |  |  | 6 |  |  |  | 98 |  |  |  | (32 | ) |  |  | (599 | ) |  |  | 812 |  |  |  | 9,285 |
In progress |  |  | 1,275 |  |  |  | 1,157 |  |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | (889 | ) |  |  | 1,535 |
Net intangible assets |  |  | 10,275 |  |  |  | 1,163 |  |  |  | 98 |  |  |  | (40 | ) |  |  | (599 | ) |  |  | (77 | ) |  |  | 10,820 |
(1) | The write-down of a Special Obligation arises from signature of a Debt Recognition Contract by Eletrobras, in the amount of R$ 98, for restitution of amounts calculated in the final settlement of Financing and Subsidy Contracts for the Luz Para Todos (‘Light for All’) program, with funds from the CDE account, and return of funds related to the Global Reversion Reserve (RGR).
(2) | The residual balance of the transfers refers to the balances transferred to Financial assets.
|  | 2014 |  |  | Additions |  |  | Transfer of assets to Aliança Geração de Energia |  |  | Disposals |  |  | Amortization |  |  | Transfer from Financial to Intangible on renewal of concessions(*) |  |  | Transfers |  |  | 2015 |
In service |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Useful life defined |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary easements |  |  | 12 |  |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10 |
Paid concession |  |  | 24 |  |  |  | — |  |  |  | (13 | ) |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | 9 |
Assets of concession |  |  | 2,223 |  |  |  | 8 |  |  |  | — |  |  |  | (21 | ) |  |  | (512 | ) |  |  | 7,162 |  |  |  | 107 |  |  |  | 8,967 |
Other |  |  | 17 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | (5 | ) |  |  | — |  |  |  | 1 |  |  |  | 14 |
|  |  | 2,276 |  |  |  | 8 |  |  |  | (14 | ) |  |  | (21 | ) |  |  | (519 | ) |  |  | 7,162 |  |  |  | 108 |  |  |  | 9,000 |
In progress |  |  | 1,103 |  |  |  | 1,108 |  |  |  | — |  |  |  | (17 | ) |  |  | — |  |  |  | — |  |  |  | (919 | ) |  |  | 1,275 |
Net intangible assets |  |  | 3,379 |  |  |  | 1,116 |  |  |  | (14 | ) |  |  | (38 | ) |  |  | (519 | ) |  |  | 7,162 |  |  |  | (811 | ) |  |  | 10,275 |
(*) | See comments in Note 15.
The intangible asset Easements, onerous concessions, assets of concession, and Others, are amortizable by the straight-line method and taking into account the consumption pattern of these rights. The Company have not identified any evidence of impairment of its intangible assets. The Company has no intangible assets with non-defined useful life. The amount of additions in 2017, R$ 1,143 , includes R$ 71 (R$ 142 in 2016 and R$159 in 2015) of capitalized borrowing costs, as presented in Note 21. The annual average amortization rate is 3.85%. The main amortization reflect the expected pattern of their consumption as follows: Under the regulations of the electricity sector, goods and facilities used in the distribution are linked to these services, and cannot be withdrawn, disposed of, assigned or given in mortgage guarantee without the prior express authorization of the Regulator. Undoing of that link, for assets of an electricity concession requires that the proceeds of the disposal are used for purposes of the concession. On December 31, 2017 Cemig D has recorded as Intangible assets the gross book value of R$ 2,368 (R$ 2,243 at December 31, 2016) relating to assets fully amortized but still in operation. These assets are not considered as regulatory assets in the determination of the tariffs of Cemig D.

X
- Definition The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 122 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_122_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block1 [abstract] + References No definition available. + Details
Name: | xcmig_TextBlock1Abstract
Namespace Prefix: | xcmig_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration