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FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 9) - 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
Receivable from Minas Gerais state government (AFAC) – IGPM (Note 11 and 30) |  |  | 13
Concession Grant Fee - IPCA (Note 14) |  | 2,950 | 2,792
Assets |  | 4,357 | 3,523
Liabilities |  |  |
Loans and debentures - IPCA and IGP-DI (Note 22) |  | (4,630) | (4,322)
Debt with pension fund (Forluz) - IPCA (Note 24) |  | (251) | (385)
Deficit of pension plan (Forluz) - IPCA (Note 24) |  | (545) | (539)
Liabilities |  | (5,426) | (5,246)
Net assets exposed |  | R$ (1,069) | R$ (1,726)
[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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- Definition The amount fo concession Grant Fee &amp;amp;amp;#8211; IPCA. + References No definition available. + Details
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- Definition The amount of assets less the amount of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph IG63 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_IG63&doctype=Implementation%20Guidance -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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