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CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2021
Concession Financial And Sector Assets And Liabilities |
Schedule of financial assets and liabilities of concession | Schedule of financial assets and liabilities of concession
Concession financial assets |  | 2021 |  | 2020
Concession financial assets related to the infrastructure |  |  |  |  |  |  |  |
Energy distribution concession (14.1) |  |  | 684 |  |  |  | 530 |
Gas distribution concession (14.1) |  |  | 34 |  |  |  | 29 |
Indemnifiable receivable — Generation (14.2) |  |  | 816 |  |  |  | 816 |
Concession grant fee — Generation concessions (14.3) |  |  | 2,792 |  |  |  | 2,549 |
|  |  | 4,326 |  |  |  | 3,924 |
Sector financial assets |  |  |  |  |  |  |  |
Amounts receivable from Parcel A (CVA) and Other Financial Components (14.4) |  |  | 2,148 |  |  |  | 133 |
Total |  |  | 6,474 |  |  |  | 4,058 |
Current assets |  |  | 1,505 |  |  |  | 258 |
Non-current assets |  |  | 4,969 |  |  |  | 3,799 |
Concession sector liabilities |  | 2021 |  | 2020
Amounts receivable from Parcel A (CVA) and Other Financial Components (14.4) |  |  | 51 |  |  |  | 231 |
Total |  |  | 51 |  |  |  | 231 |
Current liabilities |  |  | 51 |  |  |  | 231 |
Schedule of changes in concession financial assets related to infrastructure | The changes in concession financial assets related to infrastructure are as follows: Schedule of changes in concession financial assets related to infrastructure
|  | Generation |  | Distribution |  | Gas |  | Total
Balances at December 31, 2018 |  |  | 3,225 |  |  |  | 396 |  |  |  | — |  |  |  | 3,621 |
Amounts received |  |  | (259 | ) |  |  | — |  |  |  | — |  |  |  | (259 | )
Transfers from contract assets |  |  | — |  |  |  | 48 |  |  |  | — |  |  |  | 48 |
Transfers from (to) intangible assets |  |  | — |  |  |  | (1 | ) |  |  | 24 |  |  |  | 23 |
Monetary updating |  |  | 318 |  |  |  | 18 |  |  |  | — |  |  |  | 336 |
Disposals |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (1 | )
Balances at December 31, 2019 |  |  | 3,284 |  |  |  | 460 |  |  |  | 24 |  |  |  | 3,768 |
Amounts received |  |  | (266 | ) |  |  | — |  |  |  | — |  |  |  | (266 | )
Transfers from contract assets |  |  |  |  |  |  | 60 |  |  |  |  |  |  |  | 60 |
Transfers from (to) intangible assets |  |  |  |  |  |  | (5 | ) |  |  |  |  |  |  | (5 | )
Monetary updating |  |  | 347 |  |  |  | 15 |  |  |  | 5 |  |  |  | 367 |
Balances at December 31, 2020 |  |  | 3,365 |  |  |  | 530 |  |  |  | 29 |  |  |  | 3,924 |
Amounts received |  |  | (280 | ) |  |  | — |  |  |  | — |  |  |  | (280 | )
Transfers from contract assets |  |  | — |  |  |  | 110 |  |  |  | — |  |  |  | 110 |
Transfers from (to) intangible assets |  |  | — |  |  |  | (9 | ) |  |  | — |  |  |  | (9 | )
Monetary updating |  |  | 523 |  |  |  | 54 |  |  |  | 5 |  |  |  | 582 |
Disposals |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (1 | )
Balances at December 31, 2021 |  |  | 3,608 |  |  |  | 684 |  |  |  | 34 |  |  |  | 4,326 |
Schedule of generation indemnity receivable | Schedule of generation indemnity receivable
Generation plant |  | Concession expiration date |  |  | Installed capacity (MW) |  |  |  | Net balance of assets based on historical cost |  |  |  | Net balance of assets based on fair value (replacement cost) |
Lot D |  |  |  |  |  |  |  |  |  |  |  |  |  |
UHE Três Marias |  | July 2015 |  |  | 396 |  |  |  | 71 |  |  |  | 413 |
UHE Salto Grande |  | July 2015 |  |  | 102 |  |  |  | 11 |  |  |  | 39 |
UHE Itutinga |  | July 2015 |  |  | 52 |  |  |  | 3 |  |  |  | 7 |
UHE Camargos |  | July 2015 |  |  | 46 |  |  |  | 8 |  |  |  | 23 |
PCH Piau |  | July 2015 |  |  | 18.01 |  |  |  | 2 |  |  |  | 9 |
PCH Gafanhoto |  | July 2015 |  |  | 14 |  |  |  | 1 |  |  |  | 10 |
PCH Peti |  | July 2015 |  |  | 9.4 |  |  |  | 1 |  |  |  | 8 |
PCH Dona Rita |  | Sep. 2013 |  |  | 2.41 |  |  |  | 1 |  |  |  | 1 |
PCH Tronqueiras |  | July 2015 |  |  | 8.5 |  |  |  | 2 |  |  |  | 12 |
PCH Joasal |  | July 2015 |  |  | 8.4 |  |  |  | 1 |  |  |  | 8 |
PCH Martins |  | July 2015 |  |  | 7.7 |  |  |  | 2 |  |  |  | 4 |
PCH Cajuru |  | July 2015 |  |  | 7.2 |  |  |  | 4 |  |  |  | 4 |
PCH Paciência |  | July 2015 |  |  | 4.08 |  |  |  | 1 |  |  |  | 4 |
PCH Marmelos |  | July 2015 |  |  | 4 |  |  |  | 1 |  |  |  | 4 |
Others |  |  |  |  |  |  |  |  |  |  |  |  |  |
UHE Volta Grande |  | Feb. 2017 |  |  | 380 |  |  |  | 26 |  |  |  | 70 |
UHE Miranda |  | Dec. 2016 |  |  | 408 |  |  |  | 27 |  |  |  | 23 |
UHE Jaguara |  | Aug. 2013 |  |  | 424 |  |  |  | 40 |  |  |  | 174 |
UHE São Simão |  | Jan. 2015 |  |  | 1,710 |  |  |  | 2 |  |  |  | 3 |
|  |  |  |  | 3,601.70 |  |  |  | 204 |  |  |  | 816 |
The changes in these concession financial assets are as follows: | The changes in these concession financial assets are as follows:
SPE |  | Plants |  | 2020 |  | Monetary updating |  | Amounts received |  | 2021
Cemig Geração Três Marias S.A. |  | Três Marias |  |  | 1,447 |  |  |  | 287 |  |  |  | (150 | ) |  |  | 1,584 |
Cemig Geração Salto Grande S.A. |  | Salto Grande |  |  | 454 |  |  |  | 90 |  |  |  | (47 | ) |  |  | 497 |
Cemig Geração Itutinga S.A. |  | Itutinga |  |  | 171 |  |  |  | 37 |  |  |  | (21 | ) |  |  | 187 |
Cemig Geração Camargos S.A. |  | Camargos |  |  | 128 |  |  |  | 27 |  |  |  | (15 | ) |  |  | 140 |
Cemig Geração Sul S.A. |  | Coronel Domiciano, Joasal, Marmelos, Paciência and Piau |  |  | 167 |  |  |  | 38 |  |  |  | (21 | ) |  |  | 184 |
Cemig Geração Leste S.A. |  | Dona Rita, Ervália, Neblina, Peti, Sinceridade and Tronqueiras |  |  | 114 |  |  |  | 27 |  |  |  | (16 | ) |  |  | 125 |
Cemig Geração Oeste S.A. |  | Cajurú, Gafanhoto and Martins |  |  | 69 |  |  |  | 17 |  |  |  | (11 | ) |  |  | 75 |
Total |  |  |  |  | 2,550 |  |  |  | 523 |  |  |  | (281 | ) |  |  | 2,792 |
SPE |  | Plants |  | 2019 |  | Monetary updating |  | Amounts received |  | 2020
Cemig Geração Três Marias S.A. |  | Três Marias |  |  | 1,402 |  |  |  | 188 |  |  |  | (143 | ) |  |  | 1,447 |
Cemig Geração Salto Grande S.A. |  | Salto Grande |  |  | 440 |  |  |  | 59 |  |  |  | (45 | ) |  |  | 454 |
Cemig Geração Itutinga S.A. |  | Itutinga |  |  | 165 |  |  |  | 25 |  |  |  | (19 | ) |  |  | 171 |
Cemig Geração Camargos S.A. |  | Camargos |  |  | 124 |  |  |  | 18 |  |  |  | (14 | ) |  |  | 128 |
Cemig Geração Sul S.A. |  | Coronel Domiciano, Joasal, Marmelos, Paciência and Piau |  |  | 161 |  |  |  | 26 |  |  |  | (20 | ) |  |  | 167 |
Cemig Geração Leste S.A. |  | Dona Rita, Ervália, Neblina, Peti, Sinceridade and Tronqueiras |  |  | 110 |  |  |  | 19 |  |  |  | (15 | ) |  |  | 114 |
Cemig Geração Oeste S.A. |  | Cajurú, Gafanhoto and Martins |  |  | 66 |  |  |  | 12 |  |  |  | (9 | ) |  |  | 69 |
Total |  |  |  |  | 2,468 |  |  |  | 347 |  |  |  | (265 | ) |  |  | 2,550 |
SPE |  | Plants |  | 2018 |  | Monetary updating |  | Amounts received |  | 2019
Cemig Geração Três Marias S.A. |  | Três Marias |  |  | 1,370 |  |  |  | 171 |  |  |  | (139 | ) |  |  | 1,402 |
Cemig Geração Salto Grande S.A. |  | Salto Grande |  |  | 430 |  |  |  | 54 |  |  |  | (44 | ) |  |  | 440 |
Cemig Geração Itutinga S.A. |  | Itutinga |  |  | 161 |  |  |  | 23 |  |  |  | (19 | ) |  |  | 165 |
Cemig Geração Camargos S.A. |  | Camargos |  |  | 120 |  |  |  | 17 |  |  |  | (13 | ) |  |  | 124 |
Cemig Geração Sul S.A. |  | Coronel Domiciano, Joasal, Marmelos, Paciência and Piau |  |  | 157 |  |  |  | 24 |  |  |  | (20 | ) |  |  | 161 |
Cemig Geração Leste S.A. |  | Dona Rita, Ervália, Neblina, Peti, Sinceridade and Tronqueiras |  |  | 107 |  |  |  | 18 |  |  |  | (15 | ) |  |  | 110 |
Cemig Geração Oeste S.A. |  | Cajurú, Gafanhoto and Martins |  |  | 64 |  |  |  | 11 |  |  |  | (9 | ) |  |  | 66 |
Total |  |  |  |  | 2,409 |  |  |  | 318 |  |  |  | (259 | ) |  |  | 2,468 |
The balance of these sector financial assets and liabilities, which are presented at net value, in assets or liabilities, in accordance with the tariff adjustments that have been authorized, are as follows: | The balance of these sector financial assets and liabilities, which are presented at net value, in assets or liabilities, in accordance with the tariff adjustments that have been authorized, are as follows:
|  | 2021 |  | 2020
Financial position |  |  | Amounts ratified by Aneel in the last tariff adjustment |  |  | Amounts to be ratified by Aneel in the next tariff adjustments |  | Total |  | Amounts ratified by Aneel in the last tariff adjustment |  | Amounts to be ratified by Aneel in the next tariff adjustments |  | Total
Assets |  |  | 989 |  |  |  | 4,133 |  |  |  | 5,122 |  |  |  | 84 |  |  |  | 1,562 |  |  |  | 1,646 |
Current assets |  |  | 989 |  |  |  | 2,397 |  |  |  | 3,386 |  |  |  | 84 |  |  |  | 834 |  |  |  | 918 |
Non-current assets |  |  | — |  |  |  | 1,736 |  |  |  | 1,736 |  |  |  | — |  |  |  | 728 |  |  |  | 728 |
Liabilities |  |  | (1,040 | ) |  |  | (1,985 | ) |  |  | (3,025 | ) |  |  | (246 | ) |  |  | (1,498 | ) |  |  | (1,744 | )
Current liabilities |  |  | (1,040 | ) |  |  | (1,175 | ) |  |  | (2,215 | ) |  |  | (246 | ) |  |  | (903 | ) |  |  | (1,149 | )
Non-current liabilities |  |  | — |  |  |  | (810 | ) |  |  | (810 | ) |  |  | — |  |  |  | (595 | ) |  |  | (595 | )
Total current, net |  |  | (51 | ) |  |  | 1,222 |  |  |  | 1,171 |  |  |  | (162 | ) |  |  | (69 | ) |  |  | (231 | )
Total non-current, net |  |  | — |  |  |  | 926 |  |  |  | 926 |  |  |  | — |  |  |  | 133 |  |  |  | 133 |
Total, net |  |  | (51 | ) |  |  | 2,148 |  |  |  | 2,097 |  |  |  | (162 | ) |  |  | 64 |  |  |  | (98 | )
|  | 2021 |  | 2020
Financial components |  |  | Amounts ratified by Aneel in the last tariff adjustment |  |  | Amounts to be ratified by Aneel in the next tariff adjustments |  | Total |  | Amounts ratified by Aneel in the last tariff adjustment |  | Amounts to be ratified by Aneel in the next tariff adjustments |  | Total
Items of ‘Parcel A’ |  |  |  |  |  |  |  |  |  |  |  |
Energy Development Account (CDE) quota |  |  | 24 |  |  |  | (91 | ) |  |  | (67 | ) |  |  | 1 |  |  |  | — |  |  |  | 1 |
Tariff for use of transmission facilities of grid participants |  |  | 146 |  |  |  | 97 |  |  |  | 243 |  |  |  | 1 |  |  |  | 218 |  |  |  | 219 |
Tariff for transport of Itaipu supply |  |  | 13 |  |  |  | (1 | ) |  |  | 12 |  |  |  | — |  |  |  | 18 |  |  |  | 18 |
Alternative power source program (Proinfa) |  |  | 11 |  |  |  | 19 |  |  |  | 30 |  |  |  | — |  |  |  | 6 |  |  |  | 6 |
ESS/EER System Service/Energy Charges |  |  | 31 |  |  |  | 953 |  |  |  | 984 |  |  |  | (1 | ) |  |  | 39 |  |  |  | 38 |
Energy purchased for resale |  |  | 390 |  |  |  | 1,178 |  |  |  | 1,568 |  |  |  | 4 |  |  |  | 449 |  |  |  | 453 |
Other financial components |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Over contracting of supply (1) |  |  | (68 | ) |  |  | 193 |  |  |  | 125 |  |  |  | (56 | ) |  |  | 165 |  |  |  | 109 |
Neutrality of Parcel A |  |  | 24 |  |  |  | 73 |  |  |  | 97 |  |  |  | (3 | ) |  |  | 110 |  |  |  | 107 |
Billing return — Covid Account (2) |  |  | (371 | ) |  |  | — |  |  |  | (371 | ) |  |  | (86 | ) |  |  | (395 | ) |  |  | (481 | )
Other financial items |  |  | (230 | ) |  |  | (226 | ) |  |  | (456 | ) |  |  | — |  |  |  | (504 | ) |  |  | (504 | )
Excess demand and reactive power |  |  | (21 | ) |  |  | (47 | ) |  |  | (68 | ) |  |  | (22 | ) |  |  | (42 | ) |  |  | (64 | )
TOTAL |  |  | (51 | ) |  |  | 2,148 |  |  |  | 2,097 |  |  |  | (162 | ) |  |  | 64 |  |  |  | (98 | )
| (1) | The wholly-owned subsidiary Cemig D was over contracted in 2017 and 2018 and the gain arising from the sale of the excess of energy in the spot market was provisionally passed through to customers by Aneel in the tariff adjustments of 2018 and 2019, including the portion in excess of the limit of 105% of the regulatory load — thus reducing the tariff that was determined. To establish whether this is a voluntary over contracting, the Company considers that the portion above the regulatory limit will be recovered in the subsequent tariff adjustment. On August 27, 2020, Aneel published the Dispatch 2,508/2020-SRM-SGT, which set new amounts for distributors’ over contracting for the years 2016 and 2017, based on a new valuation criterion established by Aneel Technical Note 97/2020-SRM-SGT — not contained in the regulatory rules which were currently in force. As a result, Cemig D filed an appeal with the Council of Aneel, for the amounts of distribution agents’ over contracting to be reset in accordance with the calculation criteria based on maximum effort contained in Aneel Normative Resolution 453/2011. The Company’s position on this case is reinforced by the fact that the Brazilian Energy Distributors’ Association (Abradee) filed a similar appeal, supported by the opinion of contracted legal advisors. The Company has no expectation of loss in relation to realization of these amounts. The Company recognizes this receivable asset, in the amount of R$192 on December 31, 2021, as ‘Other financial components’ to be ratified. At the reporting date for these financial statements, this matter was still pending analysis by Aneel, however, the decision of SGT/SEM Dispatch 2508 of 2020 is in force, and was considered in the last tariff process, in which part of the amount relating to over contracting in 2017 was ratified, totaling R$39.
| (2) | This is a financial component created for return to customers of the amounts that were invoiced to them but received by Cemig from the Covid Account in 2020. These amounts will be returned to customers in the tariff process of 2021, updated by the Selic rate, ensuring of neutrality.
Changes in balances of these sector assets and liabilities: | Changes in balances of these sector assets and liabilities:
Balance at December 31, 2018 |  |  | 1,080 |
Additions |  |  | 724 |
Amortization |  |  | (666 | )
Payments from the Flag Tariff Centralizing Account |  |  | (361 | )
Updating — Selic rate |  |  | 105 |
Balance at December 31, 2019 |  |  | 882 |
Additions |  |  | 611 |
Amortization |  |  | (156 | )
Payments from the Flag Tariff Centralizing Account |  |  | (63 | )
Receipt funds of “Covid-account” |  |  | (1,404 | )
Updating — Selic rate (Note 29) |  |  | 32 |
Balance at December 31, 2020 |  |  | (98 | )
Additions |  |  | 1,908 |
Amortization |  |  | 238 |
Transfer of other liabilities (1) |  |  | (15 | )
Updating — Selic rate (Note 29) |  |  | 64 |
Balance at December 31, 2021 |  |  | 2,097 |
| (1) | Amounts relating to the reversal of the credits that could not be returned to customers in final billing, due to moderation of tariffs, as specified in §6 of Article 88 of REN 414/2010, included by REN 714/2016.

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