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31. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items] |
Schedule of financial instruments and fair value | The main financial instruments, classified in accordance with the accounting principles adopted by the Company, are as follows:
|  | Level |  | 2020 |  | 2019 (Restated)
| Balance |  | Fair value |  | Balance |  | Fair value
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortized cost (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Marketable securities – Cash investments |  |  | 2 |  |  |  | 1,214 |  |  |  | 1,214 |  |  |  | 102 |  |  |  | 102 |
Accounts receivable from Customers and traders; Concession holders (transmission service) |  |  | 2 |  |  |  | 4,534 |  |  |  | 4,534 |  |  |  | 4,601 |  |  |  | 4,601 |
Restricted cash |  |  | 2 |  |  |  | 64 |  |  |  | 64 |  |  |  | 12 |  |  |  | 12 |
Accounts receivable from the State of Minas Gerais (AFAC) |  |  | 2 |  |  |  | 12 |  |  |  | 12 |  |  |  | 115 |  |  |  | 115 |
Concession financial assets – CVA (Parcel ‘A’ Costs Variation Compensation) Account and Other financial components |  |  | 3 |  |  |  | 133 |  |  |  | 133 |  |  |  | 882 |  |  |  | 882 |
Reimbursement of tariff subsidies |  |  | 2 |  |  |  | 88 |  |  |  | 88 |  |  |  | 97 |  |  |  | 97 |
Low-income subsidy |  |  | 2 |  |  |  | 43 |  |  |  | 43 |  |  |  | 30 |  |  |  | 30 |
Escrow deposits |  |  | 2 |  |  |  | 1,056 |  |  |  | 1,056 |  |  |  | 2,540 |  |  |  | 2,540 |
Concession grant fee – Generation concessions |  |  | 3 |  |  |  | 2,549 |  |  |  | 2,549 |  |  |  | 2,468 |  |  |  | 2,468 |
|  |  |  |  |  |  | 9,693 |  |  |  | 9,693 |  |  |  | 10,847 |  |  |  | 10,847 |
Fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents – Cash investments |  |  |  |  |  |  | 1,587 |  |  |  | 1,587 |  |  |  | 326 |  |  |  | 326 |
Marketable securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank certificates of deposit (CDBs) |  |  |  |  |  |  | 545 |  |  |  | 545 |  |  |  | — |  |  |  | — |
Treasury Financial Notes (LFTs) |  |  | 1 |  |  |  | 731 |  |  |  | 731 |  |  |  | 94 |  |  |  | 94 |
Financial Notes – Banks |  |  | 2 |  |  |  | 1,635 |  |  |  | 1,635 |  |  |  | 557 |  |  |  | 557 |
|  |  |  |  |  |  | 4,498 |  |  |  | 4,498 |  |  |  | 977 |  |  |  | 977 |
Derivative financial instruments (Swaps) |  |  | 3 |  |  |  | 2,949 |  |  |  | 2,949 |  |  |  | 1,691 |  |  |  | 1,691 |
Derivative financial instruments (Ativas and Sonda Put options) |  |  | 3 |  |  |  | 3 |  |  |  | 3 |  |  |  | 3 |  |  |  | 3 |
Concession financial assets – Distribution infrastructure |  |  | 3 |  |  |  | 559 |  |  |  | 559 |  |  |  | 484 |  |  |  | 484 |
Indemnifiable receivable – Generation |  |  | 3 |  |  |  | 816 |  |  |  | 816 |  |  |  | 816 |  |  |  | 816 |
|  |  |  |  |  |  | 8,825 |  |  |  | 8,825 |  |  |  | 3,971 |  |  |  | 3,971 |
|  |  |  |  |  |  | 18,518 |  |  |  | 18,518 |  |  |  | 14,818 |  |  |  | 14,818 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortized cost (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans, financing and debentures |  |  | 2 |  |  |  | (15,020 | ) |  |  | (15,020 | ) |  |  | (14,777 | ) |  |  | (14,777 | )
Debt with pension fund (Forluz) |  |  | 2 |  |  |  | (473 | ) |  |  | (473 | ) |  |  | (566 | ) |  |  | (566 | )
Deficit of pension fund (Forluz) |  |  | 2 |  |  |  | (540 | ) |  |  | (540 | ) |  |  | (550 | ) |  |  | (550 | )
Concessions payable |  |  | 3 |  |  |  | (23 | ) |  |  | (23 | ) |  |  | (20 | ) |  |  | (20 | )
Suppliers |  |  | 2 |  |  |  | (2,358 | ) |  |  | (2,358 | ) |  |  | (2,080 | ) |  |  | (2,080 | )
Leasing transactions |  |  | 2 |  |  |  | (227 | ) |  |  | (227 | ) |  |  | (288 | ) |  |  | (288 | )
Sector financial liabilities |  |  | 2 |  |  |  | (231 | ) |  |  | (231 | ) |  |  | — |  |  |  | — |
|  |  |  |  |  |  | (18,872 | ) |  |  | (18,872 | ) |  |  | (18,281 | ) |  |  | (18,281 | )
Fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments (SAAG put options) |  |  | 3 |  |  |  | (536 | ) |  |  | (536 | ) |  |  | (483 | ) |  |  | (483 | )
|  |  |  |  |  |  | (536 | ) |  |  | (536 | ) |  |  | (483 | ) |  |  | (483 | )
|  |  |  |  |  |  | (19,408 | ) |  |  | (19,408 | ) |  |  | (18,764 | ) |  |  | (18,764 | )
(1) | On December 31, 2020 and 2019, the book values of financial instruments reflect their fair values.
Schedule of net liabilities in relation to its equity | On December 31, 2020 and 2019, the options values were as follows:
|  | 2020 |  | 2019
Put option – SAAG |  |  | 536 |  |  |  | 483 |
Put / call options – Ativas and Sonda |  |  | (3 | ) |  |  | (3 | )
|  |  | 533 |  |  |  | 480 |
Schedule of changes in value of options | The changes in the value of the options are as follows:
Balance at December 31, 2017 |  |  | 312 |
Adjustment to fair value |  |  | 107 |
Balance at December 31, 2018 |  |  | 419 |
Adjustment to fair value |  |  | 64 |
Balance at December 31, 2019 |  |  | 483 |
Adjustment to fair value |  |  | 53 |
Balance at December 31, 2020 |  |  | 536 |
Schedule of derivative instruments contracted | This table presents the derivative instruments contracted by Company as of December 31, 2020 and 2019:
|  |  |  |  |  |  |  |  |  |  | Unrealized gain / loss |  |  |  | Unrealized gain / loss |
Assets (1) |  | Liability (1) |  | Maturity period |  | Trade market |  | Notional amount (2) |  |  | Carrying amount 2020 |  |  |  | Fair value 2020 |  |  |  | Carrying amount 2019 |  |  |  | Fair value 2019 |
US$ exchange variation + Rate (9.25% p.y.) |  | Local currency + R$ 150.49% of CDI |  | Interest: Half-yearly Principal: Dec. 2024 |  | Over the counter |  | US$1,000 |  |  | 1,772 |  |  |  | 2,110 |  |  |  | 814 |  |  |  | 1,235 |
US$ exchange variation + Rate (9.25% p.y.) |  | Local currency + R$125.52% of CDI |  | Interest: Half-yearly Principal: Dec. 2024 |  | Over the counter |  | US$500 |  |  | 588 |  |  |  | 839 |  |  |  | 108 |  |  |  | 456 |
|  |  |  |  |  |  |  |  |  |  | 2,360 |  |  |  | 2,949 |  |  |  | 922 |  |  |  | 1,691 |
Current asset |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 523 |  |  |  |  |  |  |  | 235 |
Non-current asset |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,426 |  |  |  |  |  |  |  | 1,456 |
1) | For the US$1 billion Eurobond issued on December 2017: (i) for the principal, a call spread was contracted, with floor at R$ 3.25/US$ and ceiling at R$ 5.00/US$; and (ii) a swap was contracted for the total interest, for a coupon of 9.25% p.a. at an average rate equivalent to 150.49% of the CDI. For the additional US$500 issuance of the same Eurobond issued on July 2018: (1) a call spread was contracted for the principal, with floor at R$ 3.85/US$ and ceiling at R$ 5.00/US$; and (2) a swap was contracted for the interest, resulting in a coupon of 9.25% p.a., with an average rate equivalent to 125.52% of the CDI rate The upper limit for the exchange rate in the hedge instrument contracted by the Company for the principal of the Eurobonds is R$ 5.00/US$. The instrument matures in December 2024. If the USD/BRL exchange rate is still over R$ 5.00 in December 2024, the company will disburse, on that date, the difference between the upper limit of the protection range and the spot dollar on that date. The Company is monitoring the possible risks and impacts associated with the dollar being valued above R$ 5.00, and assessing various strategies for mitigating the foreign exchange risk up to the maturity date of the transaction. The hedge instrument fully protects the payment of six-monthly interest, independently of the USD/BRL exchange rate.
2) | In millions of US$.
Schedule of exposure to exchange rates | This exposure occurs as a result of net assets (liabilities) indexed to variation in interest rates, as follows:
Risk: Exposure to domestic interest rate changes |  | 2020 |  | 2019
Assets |  |  |  |  |  |  |  |
Cash equivalents – Cash investments (Note 6) – CDI |  |  | 1,587 |  |  |  | 326 |
Marketable securities (Note 7) – CDI / SELIC |  |  | 4,125 |  |  |  | 753 |
Restricted cash – CDI |  |  | 64 |  |  |  | 12 |
CVA and in tariffs (Note 14) – SELIC |  |  | 133 |  |  |  | 882 |
|  |  | 5,909 |  |  |  | 1,973 |
Liabilities |  |  |  |  |  |  |  |
Loans, financing and debentures (Note 22) – CDI |  |  | (2,310 | ) |  |  | (3,773 | )
Loans, financing and debentures (Note 22) – TJLP |  |  | (73 | ) |  |  | (244 | )
Sector financial liabilities (note 14) |  |  | (231 | ) |  |  | — |
|  |  | (2,614 | ) |  |  | (4,017 | )
Net assets (liabilities) exposed |  |  | 3,295 |  |  |  | (2,044 | )
Schedule of exposure to exchange rates | The Company has made a sensitivity analysis of the effects on its net income arising from increases in rates of 25% and 50% in relation to the ‘probable’ scenario. Fluctuation in the CDI rate accompanies the fluctuation of Selic rate.
Risk: Increase in Brazilian interest rates |  | 2020 |  | 2021
Book value |  | ‘Probable’ scenario Selic 5.50% TJLP 4.87% |  | ‘Possible’ scenario Selic 4.13% TJLP 3.65% |  | ‘Remote’ scenario Selic 2.75% TJLP 2.44%
Assets |  |  |  |  |  |  |  |
Cash equivalents (Note 6) |  |  | 1,587 |  |  |  | 1,674 |  |  |  | 1,653 |  |  |  | 1,631 |
Marketable securities (Note 7) |  |  | 4,125 |  |  |  | 4,352 |  |  |  | 4,295 |  |  |  | 4,238 |
Restricted cash |  |  | 64 |  |  |  | 68 |  |  |  | 67 |  |  |  | 66 |
CVA and Other financial components – SELIC (note 14) |  |  | 133 |  |  |  | 140 |  |  |  | 138 |  |  |  | 137 |
|  |  | 5,909 |  |  |  | 6,234 |  |  |  | 6,153 |  |  |  | 6,072 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and financing (Note 22) – CDI |  |  | (2,310 | ) |  |  | (2,437 | ) |  |  | (2,405 | ) |  |  | (2,374 | )
Loans and financing (Note 22) – TJLP |  |  | (73 | ) |  |  | (77 | ) |  |  | (76 | ) |  |  | (75 | )
Sector financial liabilities (note 14) |  |  | (231 | ) |  |  | (244 | ) |  |  | (241 | ) |  |  | (237 | )
|  |  | (2,614 | ) |  |  | (2,758 | ) |  |  | (2,722 | ) |  |  | (2,686 | )
Net assets (liabilities) exposed |  |  | 3,295 |  |  |  | 3,476 |  |  |  | 3,431 |  |  |  | 3,386 |
Net effect of fluctuation in interest rates |  |  |  |  |  |  | 181 |  |  |  | 136 |  |  |  | 91 |
Schedule of risk of increase in inflation | This table presents the Company’s net exposure to inflation index:
Exposure to increase in inflation |  | 2020 |  | 2019
Assets |  |  |  |  |  |  |  |
Concession financial assets related to Distribution infrastructure - IPCA (1) |  |  | 559 |  |  |  | 484 |
Receivable from Minas Gerais state government (AFAC) – IGPM (Note 11 and 30) |  |  | 12 |  |  |  | 115 |
Concession Grant Fee – IPCA (Note 14) |  |  | 2,549 |  |  |  | 2,468 |
|  |  | 3,120 |  |  |  | 3,067 |
Liabilities |  |  |  |  |  |  |  |
Loans, financing and debentures – IPCA and IGP-DI (Note 22) |  |  | (4,863 | ) |  |  | (4,730 | )
Debt with pension fund (Forluz) – IPCA |  |  | (473 | ) |  |  | (566 | )
Deficit of pension plan (Forluz) – IPCA |  |  | (540 | ) |  |  | (550 | )
|  |  | (5,876 | ) |  |  | (5,846 | )
Net assets (liabilities) exposed |  |  | (2,756 | ) |  |  | (2,779 | )
(1) Portion of the concession financial assets relating to the Regulatory Remuneration Base of Assets ratified by the grantor (Aneel) after the 4rd tariff review cycle. The Company has prepared a sensitivity analysis of the effects on its net income arising from an increase in inflation of 25% and 50% in relation to the ‘probable’ scenario.
Risk: increase in inflation |  | 2019 |  | 2020
Amount Book value |  | ‘Probable’ scenario IPCA 4.53% IGPM 11.65% |  | ‘Possible’ scenario (25%) IPCA 5.66% IGPM 14.56% |  | ‘Remote’ scenario (50%) IPCA 6.80% IGPM 17.48%
Assets |  |  |  |  |  |  |  |
Concession financial assets related to Distribution infrastructure – IPCA (1) |  |  | 559 |  |  |  | 584 |  |  |  | 591 |  |  |  | 597 |
Accounts receivable from Minas Gerais state government (AFAC) – IGPM index (Note 30) |  |  | 12 |  |  |  | 13 |  |  |  | 14 |  |  |  | 14 |
Concession Grant Fee – IPCA (Note 14) |  |  | 2,549 |  |  |  | 2,664 |  |  |  | 2,693 |  |  |  | 2,722 |
|  |  | 3,120 |  |  |  | 3,261 |  |  |  | 3,298 |  |  |  | 3,333 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans, financing and debentures – IPCA and IGP-DI |  |  | (4,863 | ) |  |  | (5,083 | ) |  |  | (5,138 | ) |  |  | (5,194 | )
Debt agreed with pension fund (Forluz) – IPCA |  |  | (473 | ) |  |  | (494 | ) |  |  | (500 | ) |  |  | (505 | )
Deficit of pension plan (Forluz) |  |  | (540 | ) |  |  | (564 | ) |  |  | (571 | ) |  |  | (577 | )
|  |  | (5,876 | ) |  |  | (6,141 | ) |  |  | (6,209 | ) |  |  | (6,276 | )
Net liability exposed |  |  | (2,756 | ) |  |  | (2,880 | ) |  |  | (2,911 | ) |  |  | (2,943 | )
Net effect of fluctuation in IPCA and IGP–M indices |  |  |  |  |  |  | (124 | ) |  |  | (155 | ) |  |  | (187 | )
(1) Portion of the Concession financial assets relating to the Regulatory Remuneration Base of Assets ratified by the grantor (Aneel) after the 4rd tariff review cycle.
Schedule of flow of payments of the company's obligations for debt agreed, financings and debentures for floating and fixed rates including the interest specified in contracts | The flow of payments of the Company’s obligation to suppliers, debts with the pension fund, loans, financing and debentures, at floating and fixed rates, including future interest up to contractual maturity dates, is as follows:
|  | Up to 1 month |  | 1 to 3 months |  | 3 months to 1 year |  | 1 to 5 years |  | Over 5 years |  | Total
Financial instruments at (interest rates): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Floating rates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans, financing and debentures |  |  | 79 |  |  |  | 1,291 |  |  |  | 1,638 |  |  |  | 12,845 |  |  |  | 1,842 |  |  |  | 17,695 |
Onerous concessions |  |  | — |  |  |  | 1 |  |  |  | 2 |  |  |  | 11 |  |  |  | 14 |  |  |  | 28 |
Debt with pension plan (Forluz) (Note 24) |  |  | 13 |  |  |  | 25 |  |  |  | 115 |  |  |  | 406 |  |  |  | — |  |  |  | 559 |
Deficit of the pension plan (FORLUZ) (Note 24) |  |  | 6 |  |  |  | 11 |  |  |  | 51 |  |  |  | 295 |  |  |  | 522 |  |  |  | 885 |
|  |  | 98 |  |  |  | 1,328 |  |  |  | 1,806 |  |  |  | 13,557 |  |  |  | 2,378 |  |  |  | 19,167 |
- Fixed rate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Suppliers |  |  | 2,138 |  |  |  | 218 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 2,358 |
|  |  | 2,236 |  |  |  | 1,546 |  |  |  | 1,808 |  |  |  | 13,557 |  |  |  | 2,378 |  |  |  | 21,525 |
Schedule of credit exposure | Banks that exceed these thresholds are classified in three groups, in accordance with their equity value, plus a specific segment comprising those whose credit risk is associated only with federal government, and within this classification, limits of concentration by group and by institution are set:
Group |  | Equity |  | Limit per bank (% of equity)*
Federal Risk (FR) |  | - |  | 10%
A1 |  | Over R$ 3.5 billion |  | Between 6% and 9%
A2 |  | R$ 1.0 billion to R$ 3.5 billion |  | Between 5% and 8%
A3 |  | R$ 400 to R$ 1.0 billion |  | Between 0% and 7%
Schedule of net liabilities in relation to its equity | This table shows comparisons of the Company’s net liabilities and its Equity on December 31, 2020 and 2019:
|  | 2020 |  | 2019 (Restated)
Total liabilities |  |  | 36,605 |  |  |  | 34,423 |
(–) Cash and cash equivalents |  |  | (1,680 | ) |  |  | (536 | )
(–) Restricted cash |  |  | (64 | ) |  |  | (12 | )
Net liabilities |  |  | 34,861 |  |  |  | 33,875 |
Total equity |  |  | 17,478 |  |  |  | 16,103 |
Net liabilities / equity |  |  | 1.99 |  |  |  | 2.10 |
Fair value hedges [member] |
Disclosure of detailed information about financial instruments [line items] |
Schedule of fair value of derivative hedge instrument | Company has measured the effects on its net income of reduction of the estimated fair value for the ‘probable’ scenario, analyzing sensitivity for the risks of interest rates, exchange rates and volatility changes, by 25% and 50%, as follows:
|  | Base scenario Dec. 31, 2020 |  | ‘Probable’ scenario: |  | ‘Possible’ scenario exchange rate depreciation and interest rate increase 25% |  | ‘Remote’ scenario: exchange rate depreciation and interest rate increase 50%
Swap (asset) |  |  | 6,996 |  |  |  | 6,616 |  |  |  | 5,866 |  |  |  | 5,147 |
Swap (liability) |  |  | (5,607 | ) |  |  | (5,519 | ) |  |  | (5,595 | ) |  |  | (5,668 | )
Option / Call spread |  |  | 1,560 |  |  |  | 1,708 |  |  |  | 1,019 |  |  |  | 338 |
Derivative hedge instrument |  |  | 2,949 |  |  |  | 2,805 |  |  |  | 1,290 |  |  |  | (183 | )
Interest rate risk [member] |
Disclosure of detailed information about financial instruments [line items] |
Schedule of estimation of company interest rate | This exposure occurs as a result of net assets (liabilities) indexed to variation in interest rates, as follows:
Risk: Exposure to domestic interest rate changes |  | 2020 |  | 2019
Assets |  |  |  |  |  |  |  |
Cash equivalents – Cash investments (Note 6) – CDI |  |  | 1,587 |  |  |  | 326 |
Marketable securities (Note 7) – CDI / SELIC |  |  | 4,125 |  |  |  | 753 |
Restricted cash – CDI |  |  | 64 |  |  |  | 12 |
CVA and in tariffs (Note 14) – SELIC |  |  | 134 |  |  |  | 882 |
|  |  | 5,910 |  |  |  | 1,973 |
Liabilities |  |  |  |  |  |  |  |
Loans, financing and debentures (Note 22) – CDI |  |  | (2,310 | ) |  |  | (3,773 | )
Loans, financing and debentures (Note 22) – TJLP |  |  | (73 | ) |  |  | (244 | )
Sector financial liabilities (note 14) |  |  | (231 | ) |  |  | — |
|  |  | (2,614 | ) |  |  | (4,017 | )
Net assets (liabilities) exposed |  |  | 3,296 |  |  |  | (2,044 | )
The Company has made a sensitivity analysis of the effects on its net income arising from increases in rates of 25% and 50% in relation to the ‘probable’ scenario. Fluctuation in the CDI rate accompanies the fluctuation of Selic rate.
Risk: Increase in Brazilian interest rates |  | 2020 |  | 2021
Book value |  | ‘Probable’ scenario Selic 5.50% TJLP 4.87% |  | ‘Possible’ scenario Selic 4.13% TJLP 3.65% |  | ‘Remote’ scenario Selic 2.75% TJLP 2.44%
Assets |  |  |  |  |  |  |  |
Cash equivalents (Note 6) |  |  | 1,587 |  |  |  | 1,674 |  |  |  | 1,653 |  |  |  | 1,631 |
Marketable securities (Note 7) |  |  | 4,125 |  |  |  | 4,352 |  |  |  | 4,295 |  |  |  | 4,238 |
Restricted cash |  |  | 64 |  |  |  | 68 |  |  |  | 67 |  |  |  | 66 |
CVA and Other financial components – SELIC (note 14) |  |  | 134 |  |  |  | 141 |  |  |  | 140 |  |  |  | 138 |
|  |  | 5,910 |  |  |  | 6,235 |  |  |  | 6,155 |  |  |  | 6,073 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and financing (Note 22) – CDI |  |  | (2,310 | ) |  |  | (2,437 | ) |  |  | (2,405 | ) |  |  | (2,374 | )
Loans and financing (Note 22) – TJLP |  |  | (73 | ) |  |  | (77 | ) |  |  | (76 | ) |  |  | (75 | )
Sector financial liabilities (note 14) |  |  | (231 | ) |  |  | (244 | ) |  |  | (241 | ) |  |  | (237 | )
|  |  | (2,614 | ) |  |  | (2,758 | ) |  |  | (2,722 | ) |  |  | (2,686 | )
Net assets (liabilities) exposed |  |  | 3,296 |  |  |  | 3,477 |  |  |  | 3,433 |  |  |  | 3,387 |
Net effect of fluctuation in interest rates |  |  |  |  |  |  | 181 |  |  |  | 137 |  |  |  | 91 |

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