XML 124 R69.htm IDEA: XBRL DOCUMENT
v3.20.1

26. POST-EMPLOYMENT OBLIGATIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure of defined benefit plans [abstract] |
Schedule of consolidated actuarial information | Actuarial information
2019 |  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Present value of obligations |  | 13,285 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 17,022 |
Fair value of plan assets |  | (10,366 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (10,366 | )
Initial net liabilities |  | 2,919 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 6,656 |
Adjustment to asset ceiling |  | 53 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 53 |
Net liabilities in the statement of financial position |  | 2,972 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 6,709 |
2018 |  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Present value of obligations |  | 11,073 |  |  |  | 2,344 |  |  |  | 48 |  |  |  | 427 |  |  |  | 13,892 |
Fair value of plan assets |  | (9,062 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (9,062 | )
Initial net liabilities |  | 2,011 |  |  |  | 2,344 |  |  |  | 48 |  |  |  | 427 |  |  |  | 4,830 |
Adjustment to asset ceiling |  | 159 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 159 |
Net liabilities in the statement of financial position |  | 2,170 |  |  |  | 2,344 |  |  |  | 48 |  |  |  | 427 |  |  |  | 4,989 |
Schedule of changes in present value of defined benefit obligation | The changes in the present value of the defined benefit obligation are as follows:
|  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Defined-benefit obligation at December 31, 2016 |  | 9,743 |  |  |  | 1,711 |  |  |  | 38 |  |  |  | 814 |  |  |  | 12,306 |
Cost of current service |  | 5 |  |  |  | 11 |  |  |  | – |  |  |  | 3 |  |  |  | 19 |
Interest on actuarial obligation |  | 980 |  |  |  | 178 |  |  |  | 3 |  |  |  | 85 |  |  |  | 1,246 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  | 191 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 191 |
Due to changes in financial assumptions |  | 414 |  |  |  | 66 |  |  |  | 2 |  |  |  | 55 |  |  |  | 537 |
Due to adjustments based on experience |  | 53 |  |  |  | (44 | ) |  |  | (2 | ) |  |  | (60 | ) |  |  | (53 | )
|  | 658 |  |  |  | 22 |  |  |  | – |  |  |  | (5 | ) |  |  | 675 |
Plan amendment – Past service |  | – |  |  |  | – |  |  |  | – |  |  |  | (619 | ) |  |  | (619 | )
Benefits paid |  | (841 | ) |  |  | (113 | ) |  |  | (2 | ) |  |  | (8 | ) |  |  | (964 | )
Defined-benefit obligation at December 31, 2017 |  | 10,545 |  |  |  | 1,809 |  |  |  | 39 |  |  |  | 270 |  |  |  | 12,663 |
Cost of current service |  | 3 |  |  |  | 10 |  |  |  | – |  |  |  | 2 |  |  |  | 15 |
Interest on actuarial obligation |  | 959 |  |  |  | 173 |  |  |  | 4 |  |  |  | 25 |  |  |  | 1,161 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in financial assumptions |  | 467 |  |  |  | 402 |  |  |  | 8 |  |  |  | 26 |  |  |  | 903 |
Due to adjustments based on experience |  | (20 | ) |  |  | 68 |  |  |  | – |  |  |  | 113 |  |  |  | 161 |
|  | 447 |  |  |  | 470 |  |  |  | 8 |  |  |  | 139 |  |  |  | 1,064 |
Benefits paid |  | (881 | ) |  |  | (118 | ) |  |  | (3 | ) |  |  | (9 | ) |  |  | (1,011 | )
Defined-benefit obligation at December 31, 2018 |  | 11,073 |  |  |  | 2,344 |  |  |  | 48 |  |  |  | 427 |  |  |  | 13,892 |
Cost of current service |  | 1 |  |  |  | 14 |  |  |  | – |  |  |  | 3 |  |  |  | 18 |
Interest on actuarial obligation |  | 963 |  |  |  | 208 |  |  |  | 4 |  |  |  | 38 |  |  |  | 1,213 |
Actuarial losses (gains): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due to changes in demographic assumptions |  | 6 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 6 |
Due to changes in financial assumptions |  | 2,058 |  |  |  | 576 |  |  |  | 11 |  |  |  | 130 |  |  |  | 2,775 |
Due to adjustments based on experience |  | 83 |  |  |  | 91 |  |  |  | – |  |  |  | (14 | ) |  |  | 160 |
|  | 2,147 |  |  |  | 667 |  |  |  | 11 |  |  |  | 116 |  |  |  | 2,941 |
Benefits paid |  | (899 | ) |  |  | (131 | ) |  |  | (2 | ) |  |  | (10 | ) |  |  | (1,042 | )
Defined-benefit obligation at December 31, 2019 |  | 13,285 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 17,022
Schedule of changes in the fair value of plan assets | Changes in the fair values of the plan assets are as follows:
|  | Pension plans and retirement supplement plans |
Fair value of plan assets at December 31, 2016 |  | 8,128 |
Return on investments |  | 1,100 |
Contributions from employer |  | 159 |
Benefits paid |  | (841 | )
Fair value of plan assets at December 31, 2017 |  | 8,546 |
Return on investments |  | 1,220 |
Contributions from employer |  | 178 |
Benefits paid |  | (881 | )
Fair value of the plan assets at December 31, 2018 |  | 9,063 |
Return on investments |  | 2,003 |
Contributions from employer |  | 199 |
Benefits paid |  | (899 | )
Fair value of the plan assets at December 31, 2019 |  | 10,366 |
Schedule of defined benefit plans expense recognised in income statement | The amounts recognized in 2019, 2018 and 2017 statement of income are as follows:
2019 |  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Current service cost |  | 1 |  |  |  | 14 |  |  |  | – |  |  |  | 2 |  |  |  | 17 |
Interest on the actuarial obligation |  | 963 |  |  |  | 208 |  |  |  | 5 |  |  |  | 38 |  |  |  | 1,214 |
Expected return on the assets of the Plan |  | (767 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (767 | )
Expense (recovery of expense) in 2019 according to actuarial calculation |  | 197 |  |  |  | 222 |  |  |  | 5 |  |  |  | 40 |  |  |  | 464 |
2018 |  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Current service cost |  | 4 |  |  |  | 10 |  |  |  | 0 |  |  |  | 1 |  |  |  | 15 |
Interest on the actuarial obligation |  | 959 |  |  |  | 172 |  |  |  | 4 |  |  |  | 26 |  |  |  | 1,161 |
Expected return on the assets of the Plan |  | (771 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (771 | )
Expense (recovery of expense) in 2018 according to actuarial calculation |  | 192 |  |  |  | 182 |  |  |  | 4 |  |  |  | 27 |  |  |  | 405 |
2017 |  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Current service cost |  | 5 |  |  |  | 11 |  |  |  | – |  |  |  | 3 |  |  |  | 19 |
Interest on the actuarial obligation |  | 980 |  |  |  | 178 |  |  |  | 3 |  |  |  | 85 |  |  |  | 1,246 |
Expected return on the assets of the Plan |  | (810 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (810 | )
Past service cost |  | – |  |  |  | – |  |  |  | – |  |  |  | (619 | ) |  |  | (619 | )
Expense (recovery of expense) in 2017 according to actuarial calculation |  | 175 |  |  |  | 189 |  |  |  | 3 |  |  |  | (531 | ) |  |  | (164 | )
Schedule of changes in net liabilities | Changes in net liabilities were as follows:
|  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Net liabilities at December 31, 2016 |  | 1,679 |  |  |  | 1,711 |  |  |  | 38 |  |  |  | 814 |  |  |  | 4,242 |
Expense recognized in Statement of income |  | 175 |  |  |  | 189 |  |  |  | 3 |  |  |  | 88 |  |  |  | 455 |
Contributions paid |  | (160 | ) |  |  | (113 | ) |  |  | (2 | ) |  |  | (7 | ) |  |  | (282 | )
Plan amendment – Past service |  | – |  |  |  | – |  |  |  | – |  |  |  | (619 | ) |  |  | (619 | )
Actuarial losses (gains) |  | 374 |  |  |  | 22 |  |  |  | (1 | ) |  |  | (5 | ) |  |  | 390 |
Net liabilities at December 31, 2017 |  | 2,068 |  |  |  | 1,809 |  |  |  | 38 |  |  |  | 271 |  |  |  | 4,186 |
Expense recognized in Statement of income |  | 193 |  |  |  | 183 |  |  |  | 4 |  |  |  | 25 |  |  |  | 405 |
Contributions paid |  | (178 | ) |  |  | (118 | ) |  |  | (2 | ) |  |  | (9 | ) |  |  | (307 | )
Actuarial losses |  | 87 |  |  |  | 470 |  |  |  | 8 |  |  |  | 140 |  |  |  | 705 |
Net liabilities at December 31, 2018 |  | 2,170 |  |  |  | 2,344 |  |  |  | 48 |  |  |  | 427 |  |  |  | 4,989 |
Expense recognized in Statement of income |  | 197 |  |  |  | 222 |  |  |  | 5 |  |  |  | 40 |  |  |  | 464 |
Contributions paid |  | (200 | ) |  |  | (131 | ) |  |  | (2 | ) |  |  | (10 | ) |  |  | (343 | )
Actuarial losses |  | 805 |  |  |  | 667 |  |  |  | 10 |  |  |  | 117 |  |  |  | 1,599 |
Net liabilities at December 31, 2019 |  | 2,972 |  |  |  | 3,102 |  |  |  | 61 |  |  |  | 574 |  |  |  | 6,709 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | 2019 |  |  |  | 2018 |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  | 288 |  |  |  | 253 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,421 |  |  |  | 4,736
Schedule of independent actuaries estimate for the expense amount | The independent actuary’s estimation for the expense to be recognized for 2020 is as follows:
|  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Current service cost |  | 1 |  |  |  | 21 |  |  |  | 1 |  |  |  | 3 |  |  |  | 26 |
Interest on the actuarial obligation |  | 887 |  |  |  | 215 |  |  |  | 4 |  |  |  | 41 |  |  |  | 1,147 |
Expected return on the assets of the Plan |  | (682 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (682 | )
Estimated total expense in 2020 as per actuarial report |  | 206 |  |  |  | 236 |  |  |  | 5 |  |  |  | 44 |  |  |  | 491
Schedule of expectation for payment of benefits | The expectation for payment of benefits for 2020 is as follows:
|  | Pension plans and retirement supplement plans – Forluz |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Estimated payment of benefits |  | 898 |  |  |  | 141 |  |  |  | 3 |  |  |  | 17 |  |  |  | 1,059
Schedule of average periods of the obligations under the benefit plans | The average maturity periods of the obligations of the benefit plans, in years, are as follows:
Pension plans and retirement supplement plans |  |  |
Plan A | Plan B | Health plan | Dental plan | Life insurance
9.54 | 11.55 | 12.82 | 13.17 | 16.93
Schedule of principal categories percentage of plan assets | The main categories plan’s assets, as a percentage of total plan’s assets are as follows:
|  | 2019 |  |  |  | 2018 |
Shares |  | 9.51 | % |  |  | 7.11 | %
Fixed income securities |  | 72.28 | % |  |  | 71.92 | %
Real estate property |  | 3.79 | % |  |  | 4.69 | %
Others |  | 14.42 | % |  |  | 16.28 | %
Total |  | 100.00 | % |  |  | 100.00 | %
The following assets of the pension plan, measured at fair value, are related to the Company:
|  | 2019 |  |  |  | 2018 |
Non-convertible debentures issued by the Company |  | 398 |  |  |  | 380 |
Shares issued by the Company |  | 24 |  |  |  | 35 |
Real estate properties of the Foundation, occupied by the Company |  | 503 |  |  |  | 662 |
|  | 925 |  |  |  | 1,077
Schedule of actuarial assumptions | This table provides the main actuarial assumptions:
|  | 2019
Pension plans and retirement supplement plans |  | Health plan and Dental plan |  | Life insurance
Annual discount rate for present value of the actuarial obligation |  | 6.87% |  | 7.09% |  | 7.19%
Annual expected return on plan assets |  | 6.87% |  | Not applicable |  | Not applicable
Long-term annual inflation rate |  | 3.61% |  | 3.61% |  | 3.61%
Estimated future annual salary increases |  | 3.61% |  | Not applicable |  | 4.85%
General mortality table |  | AT-2000 M S10% D10% |  | AT-2000 M S10% D20% |  | AT-2000 M S10% D20%
Disability table |  | Not applicable |  | Álvaro Vindas D30% |  | Álvaro Vindas D30%
Disabled mortality table |  | AT-49 M |  | MI-85 F |  | MI-85 F
Real growth of contributions above inflation |  | – |  | 1% |  | –
|  | 2018
Pension plans and retirement supplement plans |  | Health plan and Dental plan |  | Life insurance
Annual discount rate for present value of the actuarial obligation |  | 9.02% |  | 9.60% |  | 9.57%
Annual expected return on plan assets |  | 9.02% |  | Not applicable |  | Not applicable
Long-term annual inflation rate |  | 4.01% |  | 4.00% |  | 4.00%
Estimated future annual salary increases |  | 4.01% |  | Not applicable |  | 6.08%
General mortality table |  | AT-2000 M S10% D10% |  | AT-2000 M S10% D20% |  | AT-2000 M S10% D20%
Disability table |  | Not applicable |  | Álvaro Vindas D30% |  | Álvaro Vindas D30%
Disabled mortality table |  | AT 49 M |  | Winklevoss D30% |  | Winklevoss D30%
Real growth of contributions above inflation (1) |  | – |  | 1% |  | –
(1) | Starting in 2018, Company adopted the assumption of real growth of the contributions above inflation at the rate of 1% p.a.
|  | 2017
Pension plans and retirement supplement plans |  | Health and Dental plans |  | Life insurance
Annual discount rate for present value of the actuarial obligation |  | 9.48% |  | 9.60% |  | 9.57%
Annual expected return on plan assets |  | 9.48% |  | 9.60% |  | 9.57%
Long-term annual inflation rate |  | 4.00% |  | 4.00% |  | 4.00%
Estimated future annual salary increases |  | 4.00% |  | Not applicable |  | 6.08%
General mortality table |  | AT-2000 M S10% D10% |  | AT-2000 M S10% D20% |  | AT-2000 M S10% D20%
Disability table |  | Not applicable |  | Álvaro Vindas D30% |  | Álvaro Vindas D30%
Disabled mortality table |  | AT 49 M |  | Winklevoss D30% |  | Winklevoss D30%
Schedule of sensitivity analysis of the effects of changes in the principal actuarial assumptions used to determine the defined-benefit obligation | Below is a sensitivity analysis of the effects of changes in the main actuarial assumptions used to determine the defined-benefit obligation at December 31, 2019:
Effects on the defined-benefit obligation |  | Pension plans and retirement supplement plans |  |  |  | Health plan |  |  |  | Dental plan |  |  |  | Life insurance |  |  |  | Total |
Reduction of one year in the mortality table |  | 335 |  |  |  | 84 |  |  |  | 1 |  |  |  | (15 | ) |  |  | 405 |
Increase of one year in the mortality table |  | (336 | ) |  |  | (61 | ) |  |  | (1 | ) |  |  | 16 |  |  |  | (382 | )
Reduction of 1% in the discount rate |  | 1,583 |  |  |  | 496 |  |  |  | 10 |  |  |  | 122 |  |  |  | 2,211 |

X
- Definition The disclosure of actuarial assumptions. + References No definition available. + Details
Name: | cig_DisclosureOfActuarialAssumptionsExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of changes in net liabilities. + References No definition available. + Details
Name: | cig_DisclosureOfChangesInNetLiabilitiesExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of changes in present value of defined benefit obligations. + References No definition available. + Details
Name: | cig_DisclosureOfChangesInPresentValueOfDefinedBenefitObligationsExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of defined benefit plans actuarial information. + References No definition available. + Details
Name: | cig_DisclosureOfDefinedBenefitPlansActuarialInformationExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of defined benefit plans expense recognised in income statement. + References No definition available. + Details
Name: | cig_DisclosureOfDefinedBenefitPlansExpenseRecognisedInIncomeStatementExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of estimate of payments of benefits. + References No definition available. + Details
Name: | cig_DisclosureOfEstimateOfPaymentsOfBenefitsExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of independent actuaries estimate for the expense amount. + References No definition available. + Details
Name: | cig_DisclosureOfIndependentActuariesEstimateForTheExpenseAmountExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of percentage of plan assets. + References No definition available. + Details
Name: | cig_DisclosureOfPercentageOfPlanAssetsExplanatory
Namespace Prefix: | cig_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 142 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_142&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfFairValueOfPlanAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 147 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_147_c&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_145&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration