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FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 10) - BRL (R$) R$ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Assets |  |  |
Concession financial assets related to Distribution infrastructure - IPCA | [1] | R$ 1,407 | R$ 718
Concession Grant Fee - IPCA (Note 14) |  | 2,950 | 2,792
Assets |  | 53,671 | 52,046
Liabilities |  |  |
Loans and debentures - IPCA and IGP-DI (Note 22) |  | (4,630) | (4,322)
Deficit of pension plan (Forluz) (Note 24) |  | (545) | (539)
Liabilities |  | (31,887) | R$ (32,584)
IPCA [member] | Amount Book Value [Member] |  |  |
Assets |  |  |
Concession financial assets related to Distribution infrastructure - IPCA |  | 1,370 |
Concession financial assets related to gas distribution infrastructure - IGPM |  | 37 |
Concession Grant Fee - IPCA (Note 14) |  | 2,950 |
Assets |  | 4,357 |
Liabilities |  |  |
Loans and debentures - IPCA and IGP-DI (Note 22) |  | (4,630) |
Debt agreed with pension fund (Forluz) - IPCA (Note 24) |  | (251) |
Deficit of pension plan (Forluz) (Note 24) |  | (545) |
Liabilities |  | (5,426) |
Net liabilities exposed |  | (1,069) |
IPCA [member] | Probable Ccenario [Member] |  |  |
Assets |  |  |
Concession financial assets related to Distribution infrastructure - IPCA |  | 1,442 |
Concession financial assets related to gas distribution infrastructure - IGPM |  | 38 |
Concession Grant Fee - IPCA (Note 14) |  | 3,107 |
Assets |  | 4,587 |
Liabilities |  |  |
Loans and debentures - IPCA and IGP-DI (Note 22) |  | (4,875) |
Debt agreed with pension fund (Forluz) - IPCA (Note 24) |  | (265) |
Deficit of pension plan (Forluz) (Note 24) |  | (574) |
Liabilities |  | (5,714) |
Net liabilities exposed |  | (1,127) |
Net effect of fluctuation in IPCA and IGP-M indexes |  | (58) |
IPCA [member] | Adverse Scenario [Member] |  |  |
Assets |  |  |
Concession financial assets related to Distribution infrastructure - IPCA |  | 1,478 |
Concession financial assets related to gas distribution infrastructure - IGPM |  | 39 |
Concession Grant Fee - IPCA (Note 14) |  | 3,184 |
Assets |  | 4,701 |
Liabilities |  |  |
Loans and debentures - IPCA and IGP-DI (Note 22) |  | (4,996) |
Debt agreed with pension fund (Forluz) - IPCA (Note 24) |  | (271) |
Deficit of pension plan (Forluz) (Note 24) |  | (588) |
Liabilities |  | (5,855) |
Net liabilities exposed |  | (1,154) |
Net effect of fluctuation in IPCA and IGP-M indexes |  | R$ (85) |
[1] | Portion of the concession financial assets relating to the Regulatory Remuneration Base of Assets ratified by the grantor (ANEEL) after the 4th tariff review cycle.

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