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Investments | 12 Months Ended
--- | ---
Dec. 31, 2024
Investments |
Investments | 14. INVESTMENTS The table below does not include the entities that are 100% controlled by the Company.
| Control | Dec. 31, 2024 |  | Dec. 31, 2023
Cemig Geração e Transmissão | Controlled | - |  | -
Guanhães Energia S.A. ("Guanhães Energia") (1) | Jointly controlled | 172 |  | 222
Hidrelétrica Cachoeirão S.A. ("Hidrelétrica Cachoeirão") | Jointly controlled | 45 |  | 47
Hidrelétrica Pipoca S.A. ("Hidrelétrica Pipoca") | Jointly controlled | 54 |  | 47
Aliança Norte Participações S.A. ("Aliança Norte") (2) | Jointly controlled | 419 |  | 536
Aliança Geração de Energia S.A. ("Aliança Geração") (3) | Jointly controlled | - |  | 1,172
Amazônia Energia Participações S.A. ("Amazônia Energia") (2) | Jointly controlled | 697 |  | 819
Paracambi Energética S.A. ("Paracambi") (former Lightger) | Jointly controlled | 105 |  | 112
Transmissora Aliança de Energia Elétrica S.A. ("Taesa") | Jointly controlled | 1,615 |  | 1,565
Cemig Sim | Controlled |  |  |
UFVs (4) | Jointly controlled | 114 |  | 112
Total |  | 3,221 |  | 4,632
(1) | On September 19, 2023, the Extraordinary General Meeting of Guanhães Energia approved the reduction of share capital in the amount of R$235, of which R$137 was destined for absorbing losses and R$98 for restitution to shareholders. Cemig GT's share corresponds to R$48 was received in 2024.
(2) | Indirect interest in the Belo Monte plant through these investees.
(3) | On August 13, 2024, the process of sale of the interest to Vale S.A. was completed. For more information, please see Note 31.
(4) | Set of photovoltaics business, in which the investee Cemig Sim has an interest.
For the fiscal year ended on December 31, 2024, the Company's management evaluated whether there were indications of possible impairment of assets, as referred to in IAS 36 – Impairments of assets. The net book value of the investments was found to be recoverable. In 2024, Cemig GT recognized an impairment, in the amount of 100% of the goodwill premium, of R$41, that had been posted for the investment in Aliança Norte. This loss was calculated by determining the share in the asset's recuperable value, generated by operation of the Belo Monte hydroelectric plant. The recoverable value was calculated based on the value in use, by the discounted cash flow method, using the weighted average cost of capital (WACC) as the discount rate. For the other investments, it was found that there are no indications of impairment. Changes in investments in jointly controlled entities and affiliates:
Investee | Dec. 31, 2023 |  | Gain (loss) by equity method (Income statement) |  | Dividends |  | Additions |  | Others |  | Dec. 31, 2024
Hidrelétrica Cachoeirão | 47 |  | 5 |  | (7) |  | - |  | - |  | 45
Guanhães Energia (1) | 222 |  | 10 |  | (12) |  | - |  | (48) |  | 172
Hidrelétrica Pipoca | 47 |  | 15 |  | (8) |  | - |  | - |  | 54
Paracambi (2) | 112 |  | 19 |  | (17) |  | - |  | (9) |  | 105
Amazônia Energia (3) | 819 |  | (122) |  | - |  | - |  | - |  | 697
Aliança Norte (3) (4) | 536 |  | (77) |  | - |  | 1 |  | (41) |  | 419
Taesa | 1,565 |  | 330 |  | (280) |  | - |  | - |  | 1,615
Aliança Geração (5) | 1,172 |  | 31 |  | (84) |  | - |  | (1,119) |  | -
UFV Janaúba Geração de Energia Elétrica Distribuída S.A. ("UFV Janaúba") | 5 |  | 1 |  | (1) |  | - |  | - |  | 5
UFV Corinto Geração de Energia Elétrica Distribuída S.A. ("UFV Corinto") | 8 |  | 2 |  | (1) |  | - |  | - |  | 9
UFV Manga Geração de Energia Elétrica Distribuída S.A. ("UFV Manga") | 12 |  | 2 |  | (2) |  | - |  | - |  | 12
UFV Bonfinópolis II Geração de Energia Elétrica Distribuída S.A. ("UFV Bonfinópolis II") | 5 |  | 2 |  | (1) |  | - |  | - |  | 6
UFV Lagoa Grande Geração de Energia Elétrica Distribuída S.A. ("UFV Lagoa Grande") | 15 |  | 2 |  | (2) |  | - |  | - |  | 15
UFV Lontra Geração de Energia Elétrica Distribuída S.A. ("UFV Lontra") | 18 |  | 2 |  | (2) |  | - |  | - |  | 18
UFV Mato Verde Geração de Energia Elétrica Distribuída S.A. ("UFV Mato Verde") | 6 |  | 1 |  | (1) |  | - |  | - |  | 6
UFV Mirabela Geração de Energia Elétrica Distribuída S.A. ("UFV Mirabela") | 5 |  | - |  | (1) |  | - |  | - |  | 4
UFV Porteirinha I Geração de Energia Elétrica Distribuída S.A. ("UFV Porteirinha I") | 4 |  | 2 |  | (1) |  | - |  | - |  | 5
UFV Porteirinha II Geração de Energia Elétrica Distribuída S.A. ("UFV Porteirinha II") | 7 |  | 1 |  | (1) |  | - |  | - |  | 7
UFV Brasilândia Geração de Energia Elétrica Distribuída S.A. ("UFV Brasilândia") | 15 |  | 2 |  | (2) |  | - |  | - |  | 15
Apolo I SPE Empreendimentos e Energia S.A. ("UFV Apolo I") | 6 |  | - |  | - |  | - |  | - |  | 6
Apolo II SPE Empreendimentos e Energia S.A. ("UFV Apolo I") | 6 |  | - |  | - |  | - |  | - |  | 6
Itaocara (6) | - |  | (4) |  | - |  | 15 |  | (11) |  | -
Total | 4,632 |  | 224 |  | (423) |  | 16 |  | (1,228) |  | 3,221
(1) | On September 19, 2023, the Extraordinary General Meeting of Guanhães Energia approved the reduction of share capital in the amount of R$235, of which R$137 was destined for absorbing losses and R$98 for restitution to shareholders. Cemig GT's share corresponds to R$48 was received in 2024.
(2) | An Extraordinary General Meeting of Paracambi on October 16, 2024 approved reduction of the share capital by R$18 , with no reduction in the number of that company’s nominal common shares. The portion attributable to Cemig GT was R$9, received in 2024.
(3) | Indirect interest in the Belo Monte plant through these investees.
(4) | An impairment of the added value of Cemig GT’s investment in Aliança Norte was recorded. This loss is presented in the consolidated statements of income as “Other expenses” and in the Operating Segments explanatory note as part of the investees segment.
(5) | Cemig GT's equity interest in Aliança Geração was classified as a non-current asset held for sale in March 2024, under the terms of /IFRS 5. On August 13, 2024, the process of sale of the interest to Vale S.A. was completed. For more information, please see Note 31.
(6) | Recognition of reimbursement payable to Light Energia S.A., resulting from amounts invested in the development of the Itaocara Hydroelectric Plant project in amounts higher than Light’s corporate participation in the project. This reimbursement was paid on May 22, 2024. The federal tax number (CNPJ – Cadastro Nacional de Pessoas Jurídicas) of this company was canceled in November 2024.
Investee | Dec. 31, 2022 |  | Gain (loss) by equity method (Income statement) |  | Dividends |  | Additions / Acquisitions |  | (Others) |  | Dec. 31, 2023
Hidrelétrica Cachoeirão | 47 |  | 12 |  | (12) |  | - |  | - |  | 47
Guanhães Energia | 183 |  | 39 |  | - |  | - |  | - |  | 222
Hidrelétrica Pipoca | 47 |  | 15 |  | (15) |  | - |  | - |  | 47
MESA (3) | 10 |  | (10) |  | - |  | - |  | - |  | -
FIP Melbourne (3) | 8 |  | 22 |  | - |  | - |  | (30) |  | -
Paracambi (former Lightger) | 134 |  | 15 |  | (26) |  | - |  | (11) |  | 112
Baguari Energia (4) | 160 |  | 12 |  | (12) |  | - |  | (160) |  | -
Amazônia Energia (1) | 886 |  | (67) |  | - |  | - |  | - |  | 819
Aliança Norte (1) | 576 |  | (40) |  | - |  | - |  | - |  | 536
Taesa | 1,549 |  | 278 |  | (262) |  | - |  | - |  | 1,565
Aliança Geração | 1,194 |  | 136 |  | (158) |  | - |  | - |  | 1,172
Retiro Baixo (4) | 185 |  | 5 |  | - |  | - |  | (191) |  | (1)
UFV Janaúba Geração de Energia Elétrica Distribuída S.A. ("UFV Janaúba") | 3 |  | 2 |  | - |  | - |  | - |  | 5
UFV Corinto Geração de Energia Elétrica Distribuída S.A. ("UFV Corinto") | 8 |  | 1 |  | (1) |  | - |  | - |  | 8
UFV Manga Geração de Energia Elétrica Distribuída S.A. ("UFV Manga") | 11 |  | 2 |  | (1) |  | - |  | - |  | 12
UFV Bonfinópolis II Geração de Energia Elétrica Distribuída S.A. ("UFV Bonfinópolis II") | 5 |  | - |  | - |  | - |  | - |  | 5
UFV Lagoa Grande Geração de Energia Elétrica Distribuída S.A. ("UFV Lagoa Grande") | 15 |  | 2 |  | (2) |  | - |  | - |  | 15
UFV Lontra Geração de Energia Elétrica Distribuída S.A. ("UFV Lontra") | 18 |  | 2 |  | (2) |  | - |  | - |  | 18
UFV Mato Verde Geração de Energia Elétrica Distribuída S.A. ("UFV Mato Verde") | 6 |  | 1 |  | (1) |  | - |  | - |  | 6
UFV Mirabela Geração de Energia Elétrica Distribuída S.A. ("UFV Mirabela") | 4 |  | 1 |  | - |  | - |  | - |  | 5
UFV Porteirinha I Geração de Energia Elétrica Distribuída S.A. ("UFV Porteirinha I") | 4 |  | 1 |  | (1) |  | - |  | - |  | 4
UFV Porteirinha II Geração de Energia Elétrica Distribuída S.A. ("UFV Porteirinha II") | 7 |  | 1 |  | (1) |  | - |  | - |  | 7
UFV Brasilândia Geração de Energia Elétrica Distribuída S.A. ("UFV Brasilândia") | 15 |  | 2 |  | (2) |  | - |  | - |  | 15
Apolo I SPE Empreendimentos e Energia S.A. ("UFV Apolo I") | 7 |  | - |  | - |  | - |  | (1) |  | 6
Apolo II SPE Empreendimentos e Energia S.A. ("UFV Apolo I") | - |  | - |  | - |  | 6 |  | - |  | 6
G2 Campo Lindo I Energia S.A. ("UFV Campo Lindo I") (2) | 8 |  | - |  | - |  | 10 |  | (18) |  | -
G2 Campo Lindo II Energia S.A. ("UFV Campo Lindo II") (2) | 9 |  | - |  | - |  | 10 |  | (18) |  | 1
G2 Olaria I Energia S.A. ("UFV Olaria I") (2) | 8 |  | - |  | - |  | 10 |  | (18) |  | -
Total of investments | 5,107 |  | 432 |  | (496) |  | 36 |  | (447) |  | 4,632
Total | 5,107 |  | 432 |  | (496) |  | 36 |  | (447) |  | 4,632
(1) | Indirect participation in Belo Monte Dam through these investees.
(2) | On July 20, 2023, control of these investees was acquired and they were consolidated by the Company. Therefore, the Company’s interest in these investees is reflected in the Company’s consolidated assets and liabilities.
(3) | On March 20, 2023, Cemig GT completed the sale of its direct and indirect ownership interest in the capital stock of Mesa to Furnas Centrais Elétricas S.A. ("Furnas").
(4) | The sale of Baguari Energia was completed on October 6, 2023 and the sale of Retiro Baixo was completed on November 22, 2023. The investments writ-off is presented in the "Other" column depicted above.
Investee | Dec. 31, 2021 |  | Gain (loss) by equity method (Income statement) |  | Dividends |  | Additions / Acquisitions |  | Other |  | Dec. 31, 2022
Hidrelétrica Cachoeirão | 59 |  | 15 |  | (27) |  | - |  | - |  | 47
Guanhães Energia | 125 |  | 58 |  | - |  | - |  | - |  | 183
Hidrelétrica Pipoca | 47 |  | 16 |  | (16) |  | - |  | - |  | 47
MESA (3) | - |  | 10 |  | - |  | - |  | - |  | 10
FIP Melbourne (3) (5) | - |  | 169 |  | - |  | - |  | (161) |  | 8
Paracambi (former Lightger) | 124 |  | 17 |  | (7) |  | - |  | - |  | 134
Baguari Energia | 168 |  | 22 |  | (30) |  | - |  | - |  | 160
Amazônia Energia (4) | 933 |  | (47) |  | - |  | - |  | - |  | 886
Aliança Norte (4) | 609 |  | (33) |  | - |  | - |  | - |  | 576
Ativas | 16 |  | (1) |  | - |  | - |  | (15) |  | -
Taesa | 1,580 |  | 305 |  | (336) |  | - |  | - |  | 1,549
Aliança Geração | 1,141 |  | 104 |  | (48) |  | - |  | (3) |  | 1,194
Retiro Baixo | 201 |  | 22 |  | (38) |  | - |  | - |  | 185
UFV Janaúba Geração de Energia Elétrica Distribuída S.A. (‘UFV Janaúba’) | 3 |  | 1 |  | (1) |  | - |  | - |  | 3
UFV Corinto Geração de Energia Elétrica Distribuída S.A. (‘UFV Corinto’) (2) | 9 |  | 2 |  | (2) |  | - |  | (1) |  | 8
UFV Manga Geração de Energia Elétrica Distribuída S.A. (‘UFV Manga’) (2) | 11 |  | 3 |  | (2) |  | - |  | (1) |  | 11
UFV Bonfinópolis II Geração de Energia Elétrica Distribuída S.A. (‘UFV Bonfinópolis II’) (2) | 6 |  | 1 |  | (1) |  | - |  | (1) |  | 5
UFV Lagoa Grande Geração de Energia Elétrica Distribuída S.A. (‘UFV Lagoa Grande’) (2) | 15 |  | 3 |  | (2) |  | - |  | (1) |  | 15
UFV Lontra Geração de Energia Elétrica Distribuída S.A. (‘UFV Lontra’) (2) | 18 |  | 4 |  | (3) |  | - |  | (1) |  | 18
UFV Mato Verde Geração de Energia Elétrica Distribuída S.A. (‘UFV Mato Verde’) (2) | 6 |  | 1 |  | (1) |  | - |  | - |  | 6
UFV Mirabela Geração de Energia Elétrica Distribuída S.A. (‘UFV Mirabela’) (2) | 4 |  | 1 |  | (1) |  | - |  | - |  | 4
UFV Porteirinha I Geração de Energia Elétrica Distribuída S.A. (‘UFV Porteirinha I’) (2) | 5 |  | 1 |  | (1) |  | - |  | (1) |  | 4
UFV Porteirinha II Geração de Energia Elétrica Distribuída S.A. (‘UFV Porteirinha II’) (2) | 7 |  | 1 |  | (1) |  | - |  | - |  | 7
UFV Brasilândia Geração de Energia Elétrica Distribuída S.A. (‘UFV Brasilândia’) (2) | 15 |  | 3 |  | (2) |  | - |  | (1) |  | 15
Apolo I SPE Empreendimentos e Energia S.A. (‘UFV Apolo I’) | - |  | 1 |  | - |  | 6 |  | - |  | 7
G2 Campo Lindo I Energia S.A. (‘UFV Campo Lindo I’) | - |  | 1 |  | - |  | 7 |  | - |  | 8
G2 Campo Lindo II Energia S.A. (‘UFV Campo Lindo II’) | - |  | 2 |  | - |  | 7 |  | - |  | 9
G2 Olaria I Energia S.A. (‘UFV Olaria I’) | - |  | 1 |  | - |  | 7 |  | - |  | 8
Axxiom | 4 |  | (4) |  | - |  | - |  | - |  | -
Itaocara | - |  | (3) |  | - |  | 10 |  | (7) |  | -
Total investment | 5,106 |  | 676 |  | (519) |  | 37 |  | (193) |  | 5,107
Itaocara - Uncovered liability | (21) |  | 7 |  | - |  | 14 |  | - |  | -
MESA (3) - Loss provisions (1) | (162) |  | 162 |  | - |  | - |  | - |  | -
Total | 4,923 |  | 845 |  | (519) |  | 51 |  | (193) |  | 5,107
(1) | In June 2022, the provision related to the Company's contractual obligations assumed with the investee and the other shareholders was reversed. Further details are disclosed in this note.
(2) | On May 23, 2022, the reduction of capital stock of these UFVs was approved by means of an Extraordinary General Assembly.
(3) | Indirect participation in the Santo Antônio Plant through these investees.
(4) | Indirect participation in Belo Monte Dam through these investees.
(5) | On September 12, 2022, AGPar made the payment associated with the settlement arising from Arbitral Award CCBC-86/2016 to the Melbourne Fund. Thereafter, the Company recognized the receivable against income. Further details are provided throughout this note.
Movement in Dividends receivable
Balances at December 31, 2021 | 335
Dividends proposed by investees | 519
Amounts received | (708)
Balances at December 31, 2022 | 146
Dividends proposed by investees | 496
Amounts received | (592)
Balances at December 31, 2023 | 50
Dividends proposed by investees | 423
Withholding income tax on Interest on equity | (13)
Amounts received | (349)
Balances at December 31, 2024 | 111
Main information on the subsidiaries, jointly controlled entities and affiliates not adjusted for the percentage represented by the Company’s ownership interest:
Investee | Numbers of shares | Dec. 31, 2024 | Dec. 31, 2023
Cemig interest (%) | Share capital | Equity | Cemig interest (%) | Share capital | Equity
Cemig Geração e Transmissão | 2,896,785,358 | 100.00 | 5,474 | 11,665 | 100.00 | 5,474 | 8,893
Hidrelétrica Cachoeirão | 35,000,000 | 49.00 | 35 | 96 | 49.00 | 35 | 96
Guanhães Energia | 548,626,000 | 49.00 | 549 | 419 | 49.00 | 549 | 373
Hidrelétrica Pipoca | 41,360,000 | 49.00 | 41 | 97 | 49.00 | 41 | 95
Parajuru | 35,000,000 | 100.00 | 35 | 107 | 100.00 | 86 | 158
Volta do Rio | 160,000,000 | 100.00 | 160 | 200 | 100.00 | 275 | 248
Paracambi | 79,078,937 | 49.00 | 57 | 83 | 49.00 | 79 | 123
Aliança Norte | 42,028,825,151 | 49.00 | 1,210 | 1,007 | 49.00 | 1,210 | 1,084
Amazônia Energia (1) | 1,323,819,670 | 74.50 | 1,323 | 1,099 | 74.50 | 1,323 | 1,189
UFV Boa Esperança (2) | 402,296,837 | 100.00 | 402 | 405 | 100.00 | - | -
Cemig Geração Itutinga | 151,309,332 | 100.00 | 148 | 284 | 100.00 | 151 | 231
Cemig Geração Camargos | 113,499,102 | 100.00 | 101 | 200 | 100.00 | 113 | 183
Cemig Geração Sul | 148,146,505 | 100.00 | 61 | 163 | 100.00 | 148 | 252
Cemig Geração Leste | 100,568,929 | 100.00 | 51 | 91 | 100.00 | 101 | 168
Cemig Geração Oeste | 60,595,484 | 100.00 | 7 | 101 | 100.00 | 61 | 126
Rosal Energia | 46,944,467 | 100.00 | 47 | 109 | 100.00 | 47 | 123
Sá Carvalho | 361,200,000 | 100.00 | 37 | 97 | 100.00 | 37 | 138
Horizontes Energia | 10,000,000 | 100.00 | 4 | 13 | 100.00 | 39 | 61
Cemig PCH | 6,000,000 | 100.00 | 6 | 48 | 100.00 | 46 | 99
Cemig Geração Poço Fundo | 159,084,895 | 100.00 | 159 | 162 | 100.00 | 139 | 172
Empresa de Serviços de Comercialização de Energia Elétrica S.A. | 3,000,000 | 100.00 | 3 | 21 | 100.00 | - | 11
Cemig Trading | 4,000,000 | 100.00 | 4 | 6 | 100.00 | 1 | 6
Centroeste | 28,000,000 | 100.00 | 28 | 135 | 100.00 | 28 | 120
UFV Três Marias | 6,887,499 | 100.00 | 35 | 38 | 100.00 | - | -
Cemig Distribuição | 2,359,113,452 | 100.00 | 6,964 | 11,281 | 100.00 | 5,372 | 7,105
Taesa | 1,033,496,721 | 21.68 | 3,042 | 6,679 | 21.68 | 3,042 | 6,570
Gasmig | 306,941,598 | 99.57 | 665 | 1,231 | 99.57 | 665 | 1,373
Cemig Sim | 657,647,242 | 100.00 | 658 | 755 | 100.00 | 175 | 199
Sete Lagoas | 36,857,080 | 100.00 | 51 | 91 | 100.00 | 37 | 73
(1) | Indirect participation in Belo Monte Plant through this investee.
(2) | On October 29, 2024 an EGM approved change of the name of Cemig Baguari S.A. to UFV Boa Esperança S.A.
The main balances for the affiliated and jointly controlled entities on December 31, 2024
2024 | Taesa |  | Paracambi |  | Hidrelétrica Cachoeirão |  | Hidrelétrica Pipoca
Assets |  |  |  |  |  |  |
Current | 2,316 |  | 12 |  | 11 |  | 21
Cash and cash equivalents | 608 |  | 4 |  | 5 |  | 15
Non-current | 16,266 |  | 95 |  | 84 |  | 94
Total assets | 18,582 |  | 107 |  | 95 |  | 115
Liabilities |  |  |  |  |  |  |
Current | 1,984 |  | 11 |  | 3 |  | 4
Loans | 4 |  | 9 |  | - |  | 1
Non-current | 9,353 |  | 22 |  | - |  | -
Loans | 95 |  | 22 |  | - |  | -
Equity | 7,246 |  | 74 |  | 92 |  | 110
Total liabilities and equity | 18,583 |  | 107 |  | 95 |  | 114
Statement of income |  |  |  |  |  |  |
Net sales revenue | 2,227 |  | 63 |  | 37 |  | 45
Cost of sales | 463 |  | 13 |  | 25 |  | 1
Depreciation and amortization | 4 |  | 4 |  | - |  | 4
Gross income (loss) | 2,690 |  | 76 |  | 62 |  | 46
General and administrative expenses | 273 |  | 2 |  | - |  | 2
Finance income | 426 |  | 2 |  | 1 |  | -
Finance expenses | 1,742 |  | 3 |  | - |  | -
Operational income (loss) | 5,131 |  | 83 |  | 63 |  | 48
Share of (loss) income, net, of subsidiaries and joint ventures | 1,212 |  | - |  | - |  | -
Income tax and social contribution tax | 312 |  | 3 |  | - |  | 2
Net income (loss) for the year | 6,655 |  | 86 |  | 63 |  | 50
Net income (loss) for the year | 6,655 |  | 86 |  | 63 |  | 50
Comprehensive income (loss) for the year | 6,655 |  | 86 |  | 63 |  | 50
2024 | Aliança Norte |  | Guanhães Energia |  | Amazônia Energia
Assets |  |  |  |  |
Current | 1 |  | 24 |  | -
Cash and cash equivalents | 1 |  | 9 |  | -
Non-current | 907 |  | 356 |  | 991
Total assets | 908 |  | 380 |  | 991
Liabilities |  |  |  |  |
Current | - |  | 16 |  | -
Loans | - |  | - |  | -
Non-current | 9 |  | 13 |  | 1
Loans | - |  | - |  | -
Equity | 899 |  | 352 |  | 98
Total liabilities and equity | 908 |  | 381 |  | 99
Statement of income |  |  |  |  |
Net sales revenue | - |  | - |  | 117
Cost of sales | - |  | - |  | -
Depreciation and amortization | - |  | - |  | -
Gross income (loss) | - |  | - |  | 117
General and administrative expenses | 109 |  | - |  | 1
Finance income | - |  | 1 |  | -
Finance expenses | - |  | - |  | -
Operational income (loss) | 109 |  | 1 |  | 118
Share of (loss) income, net, of subsidiaries and joint ventures | - |  | 23 |  | -
Income tax and social contribution tax | - |  | - |  | -
Net income (loss) for the year | 109 |  | 24 |  | 118
Net income (loss) for the year | 109 |  | 24 |  | 118
Comprehensive income (loss) for the year | 109 |  | 24 |  | 118
The main balances for the affiliated and jointly controlled entities on December 31, 2023
2023 | Taesa |  | Paracambi (formely Lightger) |  | Hidrelétrica Cachoeirão |  | Hidrelétrica Pipoca |  | Aliança Norte (1)
Assets |  |  |  |  |  |  |  |  |
Current | 2,745 |  | 24 |  | 11 |  | 11 |  | -
Cash and cash equivalents | 1,144 |  | 17 |  | 7 |  | 6 |  | -
Non-current | 14,833 |  | 100 |  | 86 |  | 95 |  | 1,015
Total assets | 17,578 |  | 124 |  | 97 |  | 106 |  | 1,015
Liabilities |  |  |  |  |  |  |  |  |
Current | 1,617 |  | 11 |  | 7 |  | 8 |  | -
Loans | - |  | 9 |  | - |  | 7 |  | -
Non-current | 9,282 |  | 30 |  | - |  | 1 |  | 8
Loans | 368 |  | 30 |  | - |  | 1 |  | -
Equity | 6,679 |  | 83 |  | 90 |  | 97 |  | 1,007
Total liabilities and equity | 17,578 |  | 124 |  | 97 |  | 106 |  | 1,015
Statement of income |  |  |  |  |  |  |  |  |
Net sales revenue | 1,345 |  | 60 |  | 38 |  | 46 |  | -
Cost of sales | (196) |  | (16) |  | (15) |  | (12) |  | -
Depreciation and amortization | (6) |  | (12) |  | (4) |  | (4) |  | -
Gross income (loss) | 1,149 |  | 44 |  | 23 |  | 34 |  | -
General and administrative expenses | (179) |  | (2) |  | - |  | (1) |  | (77)
Finance income | 370 |  | 7 |  | 3 |  | 3 |  | -
Finance expenses | (1,623) |  | (4) |  | - |  | (1) |  | -
Operational income (loss) | (283) |  | 45 |  | 26 |  | 35 |  | (77)
Share of (loss) income, net, of subsidiaries and joint ventures | 1,181 |  | — |  | — |  | - |  | -
Income tax and social contribution tax | 470 |  | (4) |  | (2) |  | (3) |  | -
Net income (loss) for the year | 1,368 |  | 41 |  | 24 |  | 32 |  | (77)
Comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |
Net income (loss) for the year | 1,368 |  | 41 |  | 24 |  | 32 |  | (77)
Comprehensive income (loss) for the year | 1,368 |  | 41 |  | 24 |  | 32 |  | (77)
(1) | At the year ended December 31, 2023, Company has assessed all relevant aspects related to going concern and no triggers of impairment were found.
2023 | Guanhães Energia |  | Amazônia Energia |  | Aliança Geração |  | Usina Hidrelétrica Itaocara S.A.
Assets |  |  |  |  |  |  |
Current | 1,534 |  | - |  | 583 |  | 3
Cash and cash equivalents | 112 |  | - |  | 348 |  | 3
Non-current | 4,735 |  | 1,108 |  | 3,701 |  | 12
Total assets | 6,269 |  | 1,108 |  | 4,284 |  | 15
Liabilities |  |  |  |  |  |  |
Current | 143 |  | 8 |  | 829 |  | -
Loans | 69 |  | - |  | 180 |  | -
Non-current | 1,151 |  | - |  | 1,767 |  | -
Loans | 941 |  | - |  | 993 |  | -
Equity | 4,975 |  | 1,100 |  | 1,688 |  | 15
Total liabilities and equity | 6,269 |  | 1,108 |  | 4,284 |  | 15
Statement of income |  |  |  |  |  |  |
Net sales revenue | 60 |  | - |  | 1,149 |  | -
Cost of sales | (39) |  | - |  | (472) |  | (1)
Depreciation and amortization | (21) |  | - |  | (131) |  | -
Gross income (loss) | 21 |  | - |  | 677 |  | (1)
General and administrative expenses | - |  | - |  | (51) |  | -
Finance income | 15 |  | - |  | 50 |  | -
Finance expenses | (10) |  | - |  | (171) |  | -
Operational income (loss) | 26 |  | - |  | 505 |  | (1)
Share of (loss) income, net, of subsidiaries and joint ventures | - |  | (83) |  | 23 |  | -
Income tax and social contribution tax | (7) |  |  |  | (170) |  | -
Net income (loss) for the year | 19 |  | (83) |  | 358 |  | (1)
Comprehensive income (loss) for the year |  |  |  |  |  |  |
Net income (loss) for the year | 19 |  | (83) |  | 358 |  | (1)
Comprehensive income (loss) for the year | 19 |  | (83) |  | 358 |  | (1)
The main balances for the affiliated and jointly controlled entities on December 31, 2022
2022 | Taesa |  | Paracambi (formely Lightger) |  | Hidrelétrica Cachoeirão |  | Hidrelétrica Pipoca |  | Retiro Baixo
Assets |  |  |  |  |  |  |  |  |
Current | 2,261 |  | 63 |  | 15 |  | 20 |  | 63
Cash and cash equivalents | 760 |  | 60 |  | 11 |  | 14 |  | 49
Non-current | 13,198 |  | 109 |  | 91 |  | 98 |  | 338
Total assets | 15,459 |  | 172 |  | 106 |  | 118 |  | 401
Liabilities |  |  |  |  |  |  |  |  |
Current | 817 |  | 11 |  | 1 |  | 8 |  | 25
Loans | 1,957 |  | 9 |  | - |  | 7 |  | 14
Non-current | 8,045 |  | 38 |  | 1 |  | 7 |  | 45
Loans | 372 |  | 38 |  | - |  | 7 |  | 28
Equity | 6,597 |  | 123 |  | 104 |  | 103 |  | 331
Total liabilities and equity | 15,459 |  | 172 |  | 106 |  | 118 |  | 401
Statement of income |  |  |  |  |  |  |  |  |
Net sales revenue | 1,621 |  | 62 |  | 43 |  | 45 |  | 77
Cost of sales | (176) |  | (17) |  | (12) |  | (10) |  | (4)
Depreciation and amortization | (9) |  | (12) |  | (3) |  | - |  | (9)
Gross income (loss) | 1,445 |  | 45 |  | 31 |  | 35 |  | 73
General and administrative expenses | (197) |  | (2) |  | - |  | (1) |  | (3)
Finance income | 652 |  | 6 |  | 4 |  | 3 |  | 10
Finance expenses | (1,700) |  | (4) |  | - |  | (1) |  | (5)
Operational income (loss) | 200 |  | 45 |  | 35 |  | 36 |  | 75
Share of (loss) income, net, of subsidiaries and joint ventures | 925 |  | - |  | - |  | - |  | -
Income tax and social contribution tax | 324 |  | (4) |  | (3) |  | (3) |  | (26)
Net income (loss) for the year | 1,449 |  | 41 |  | 32 |  | 33 |  | 49
Comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |
Net income (loss) for the year | 1,449 |  | 41 |  | 32 |  | 33 |  | 49
Comprehensive income (loss) for the year | 1,449 |  | 41 |  | 32 |  | 33 |  | 49
2022 | Aliança Norte |  | Guanhães Energia |  | Amazônia Energia |  | Madeira Energia |  | Baguari Energia
Assets |  |  |  |  |  |  |  |  |
Current | - |  | 132 |  | - |  | 1,819 |  | 83
Cash and cash equivalents | - |  | 3 |  | - |  | 924 |  | 10
Non-current | 1,092 |  | 376 |  | 1,191 |  | 20,953 |  | 205
Total assets | 1,092 |  | 508 |  | 1,191 |  | 22,772 |  | 288
Liabilities |  |  |  |  |  |  |  |  |
Current | - |  | 38 |  | 2 |  | 2,571 |  | 25
Loans | - |  | 12 |  | - |  | 655 |  | -
Non-current | 8 |  | 97 |  | - |  | 19,972 |  | 24
Loans | - |  | 80 |  | - |  | 13,546 |  | -
Equity | 1,084 |  | 373 |  | 1,189 |  | 229 |  | 239
Total liabilities and equity | 1,092 |  | 508 |  | 1,191 |  | 22,772 |  | 288
Statement of income |  |  |  |  |  |  |  |  |
Net sales revenue | - |  | 57 |  | - |  | 4,137 |  | 81
Cost of sales | - |  | (45) |  | - |  | (3,451) |  | (31)
Depreciation and amortization | - |  | (16) |  | - |  | - |  | (10)
Gross income (loss) | - |  | 12 |  | - |  | 686 |  | 50
General and administrative expenses | (65) |  | - |  | - |  | (150) |  | -
Finance income | - |  | 90 |  | - |  | 361 |  | 10
Finance expenses | - |  | (11) |  | - |  | (3,521) |  | -
Operational income (loss) | (65) |  | 91 |  | - |  | (2,624) |  | 60
Share of (loss) income, net, of subsidiaries and joint ventures | - |  | - |  | (63) |  | - |  | -
Income tax and social contribution tax | - |  | (32) |  | - |  | (222) |  | (20)
Net income (loss) for the year | (65) |  | 59 |  | (63) |  | (2,846) |  | 40
Comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |
Net income (loss) for the year | (65) |  | 59 |  | (63) |  | (2,846) |  | 40
Comprehensive income (loss) for the year | (65) |  | 59 |  | (63) |  | (2,846) |  | 40
2022 | Aliança Geração |  | Usina Hidrelétrica Itaocara S.A. |  | UFV Janaúba |  | UFV Corinto |  | UFV Manga
Assets |  |  |  |  |  |  |  |  |
Current | 724 |  | 4 |  | 4 |  | 2 |  | 2
Cash and cash equivalents | 449 |  | 4 |  | 3 |  | 1 |  | 1
Non-current | 3,468 |  | 11 |  | 17 |  | 17 |  | 20
Total assets | 4,192 |  | 15 |  | 21 |  | 19 |  | 22
Liabilities |  |  |  |  |  |  |  |  |
Current | 383 |  | - |  | 2 |  | - |  | -
Loans | 136 |  | - |  | 2 |  | - |  | -
Non-current | 1,489 |  | - |  | 12 |  | 1 |  | 1
Loans | 713 |  | - |  | 11 |  | - |  | -
Equity | 2,320 |  | 15 |  | 7 |  | 18 |  | 21
Total liabilities and equity | 4,192 |  | 15 |  | 21 |  | 19 |  | 22
Statement of income |  |  |  |  |  |  |  |  |
Net sales revenue | 1,109 |  | - |  | - |  | 6 |  | 7
Cost of sales | (608) |  | - |  | 5 |  | (1) |  | (1)
Depreciation and amortization | (124) |  | - |  | (1) |  | - |  | -
Gross income (loss) | 501 |  | - |  | 5 |  | 5 |  | 6
General and administrative expenses | (43) |  | - |  | - |  | - |  | -
Finance income | 61 |  | - |  | - |  | - |  | -
Finance expenses | (109) |  | (7) |  | (1) |  | - |  | -
Operational income (loss) | 410 |  | (7) |  | 4 |  | 5 |  | 6
Share of (loss) income, net, of subsidiaries and joint ventures | 11 |  | - |  | - |  | - |  | -
Income tax and social contribution tax | (139) |  | - |  | (1) |  | (1) |  | (1)
Net income (loss) for the year | 282 |  | (7) |  | 3 |  | 4 |  | 5
Comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |
Net income (loss) for the year | 282 |  | (7) |  | 3 |  | 4 |  | 5
Comprehensive income (loss) for the year | 282 |  | (7) |  | 3 |  | 4 |  | 5
2022 | UFV Bonfinópolis II |  | UFV Lagoa Grande |  | UFV Lontra |  | UFV Olaria 1 |  | UFV Mato Verde |  | UFV Mirabela
Assets |  |  |  |  |  |  |  |  |  |  |
Current | 2 |  | 3 |  | 4 |  | 1 |  | 1 |  | 1
Cash and cash equivalents | 1 |  | 1 |  | 2 |  | 1 |  | 1 |  | —
Non-current | 12 |  | 23 |  | 27 |  | 13 |  | 11 |  | 9
Total assets | 14 |  | 26 |  | 31 |  | 14 |  | 12 |  | 10
Liabilities |  |  |  |  |  |  |  |  |  |  |
Current | - |  | - |  | 1 |  | - |  | - |  | -
Loans | - |  | - |  | - |  | - |  | - |  | -
Non-current | 1 |  | 1 |  | 1 |  | 1 |  | - |  | -
Loans | - |  | - |  | - |  | 1 |  | - |  | -
Equity | 13 |  | 25 |  | 29 |  | 13 |  | 12 |  | 10
Total liabilities and equity | 14 |  | 26 |  | 31 |  | 14 |  | 12 |  | 10
Statement of income |  |  |  |  |  |  |  |  |  |  |
Net sales revenue | - |  | 8 |  | 10 |  | 2 |  | 4 |  | 3
Cost of sales | (1) |  | (1) |  | (1) |  | (1) |  | (1) |  | (1)
Depreciation and amortization | - |  | - |  | - |  | (1) |  | - |  | -
Gross income (loss) | (1) |  | 7 |  | 9 |  | 1 |  | 3 |  | 2
General and administrative expenses | - |  | - |  | - |  | - |  | - |  | -
Finance income | 1 |  | - |  | - |  | - |  | - |  | -
Finance expenses | - |  | - |  | - |  | - |  | - |  | -
Operational income (loss) | - |  | 7 |  | 9 |  | 1 |  | 3 |  | 2
Share of (loss) income, net, of subsidiaries and joint ventures | - |  | - |  | - |  | - |  | - |  | -
Income tax and social contribution tax | 3 |  | (1) |  | (1) |  | - |  | - |  | -
Net income (loss) for the year | 3 |  | 6 |  | 8 |  | 1 |  | 3 |  | 2
Comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |  |  |
Net income (loss) for the year | 3 |  | 6 |  | 8 |  | 1 |  | 3 |  | 2
Comprehensive income (loss) for the year | 3 |  | 6 |  | 8 |  | 1 |  | 3 |  | 2
2022 | UFV Porteirinha I |  | UFV Porteirinha II |  | UFV Brasilândia |  | UFV Apolo 1 |  | UFV Campo Lindo 1 |  | UFV Campo Lindo 2
Assets |  |  |  |  |  |  |  |  |  |  |
Current | 1 |  | 2 |  | 3 |  | 1 |  | 1 |  | 1
Cash and cash equivalents | - |  | 1 |  | 2 |  | - |  | - |  | 1
Non-current | 11 |  | 11 |  | 28 |  | 8 |  | 13 |  | 13
Total assets | 12 |  | 13 |  | 31 |  | 9 |  | 14 |  | 14
Liabilities |  |  |  |  |  |  |  |  |  |  |
Current | - |  | - |  | 4 |  | - |  | - |  | -
Loans | - |  | - |  | - |  | - |  | - |  | -
Non-current | 1 |  | 1 |  | 1 |  | - |  | 1 |  | 1
Loans | 1 |  | - |  | 3 |  | - |  | 1 |  | 1
Equity | 11 |  | 12 |  | 26 |  | 9 |  | 13 |  | 13
Total liabilities and equity | 12 |  | 13 |  | 31 |  | 9 |  | 14 |  | 14
Statement of income |  |  |  |  |  |  |  |  |  |  |
Net sales revenue | 4 |  | 4 |  | 8 |  | 2 |  | 3 |  | 2
Cost of sales | (1) |  | (1) |  | (2) |  | (1) |  | (1) |  | (1)
Depreciation and amortization | - |  | - |  | - |  | - |  | (1) |  | (1)
Gross income (loss) | 3 |  | 3 |  | 6 |  | 1 |  | 2 |  | 1
General and administrative expenses | - |  | - |  | - |  | - |  | - |  | -
Finance income | - |  | - |  | 1 |  | - |  | - |  | -
Finance expenses | - |  | - |  | - |  | - |  | - |  | -
Operational income (loss) | 3 |  | 3 |  | 7 |  | 1 |  | 2 |  | 1
Share of (loss) income, net, of subsidiaries and joint ventures | - |  | - |  | - |  | - |  | - |  | -
Income tax and social contribution tax | - |  | - |  | (1) |  | - |  | - |  | -
Net income (loss) for the year | 3 |  | 3 |  | 6 |  | 1 |  | 2 |  | 1
Comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |  |  |
Net income (loss) for the year | 3 |  | 3 |  | 6 |  | 1 |  | 2 |  | 1
Comprehensive income (loss) for the year | 3 |  | 3 |  | 6 |  | 1 |  | 2 |  | 1
Amazônia Energia S.A. and Aliança Norte Energia S.A. Amazônia Energia and Aliança Norte are shareholders of Norte Energia S.A. (‘NESA’), which holds the concession to operate the Belo Monte Hydroelectric Plant. Through the jointly controlled entities referred to above, Cemig GT owns an indirect equity interest in NESA of 11.69%. On December 31, 2024, NESA has negative net working capital of R$217 (R$578 on December 31, 2023). According to the estimates and projections, the situation of negative net working capital, and the future demands for investments in the hydroelectric plant, will be supported by revenues from future operations. On September 21, 2015, NESA was awarded a preliminary injunction ordering Aneel to abstain from applying penalties or sanctions to NESA in relation to the delay in Belo Monte Hydroelectric Plant to start operations, until the hearing of the application for an injunction made in the original case. NESA management, supported by their legal advisers, have classified the probability of loss as ‘possible’ and estimated the potential loss on December 31, 2024 to R$3,053 (R$2,859 on December 31, 2023). The potential impact for the Company is limited to its investment interest in NESA. Acquisition of equity interest - Distributed Generation The Jequitibá II photovoltaic plant On March 8, 2024, Cemig Sim concluded the acquisition of 100% of the equity in Oasis Solar Jequitibá SPE Ltda (the Jequitibá II Solar Plant), after all the conditions precedent had been met. This photovoltaic plant, located in the city of Jequitibá, in Minas Gerais, has installed generation capacity of 6.25 MWp, in the shared mini-distributed generation mode, and is in full commercial operation. The Company applied the acquisition method to account for the business combination, measuring the identifiable assets acquired and the liabilities assumed at their respective fair values on the acquisition date, in accordance with the provisions of IFRS 3. The value of the acquisition was R$40 and the accounting effects are presented below.
Acquisition cost | Jequitibá II photovoltaic plant
Equity value | 45
Added value (fair value – book value) | 5
Fair value of net assets | 50
Advantageous purchase | (10)
Total value of the consideration | 40
The summary of the measurement at fair value of the assets and liabilities acquired is as follows:
Assets | Fair value on acquisition date |  | Liabilities | Fair value on acquisition date
Non-current | 55 |  | Non-current | 5
PP&E | 43 |  | Other liabilities | 5
Intangible | 7 |  |  |
Operating rights | 5 |  |  |
|  |  | Total net assets at fair value | 50
The Jequitibá I photovoltaic plant On August 7, 2024, Cemig Sim concluded acquisition of 100% of the equity in Sol de Jequitibá SPE Ltda (the Jequitibá I Solar Plant), after all the conditions precedent had been met. This photovoltaic plant, located in the city of Jequitibá, in Minas Gerais, has installed generation capacity of 6.55 MWp, in the shared mini-distributed generation mode, and is in full commercial operation. The Company applied the acquisition method to account for the business combination, measuring the identifiable assets acquired and the liabilities assumed at their respective fair values on the acquisition date, in accordance with the provisions of IFRS 3. The value of the acquisition was R$43 and the accounting effects are presented below.
Acquisition cost | Jequitibá I photovoltaic plant
Equity value | 44
Added value (fair value – book value) | 3
Fair value of net assets | 47
Advantageous purchase | (4)
Total value of the consideration | 43
The summary of the measurement at fair value of the assets and liabilities acquired is as follows:
Assets | Fair value on acquisition date | Liabilities | Fair value on acquisition date
Non-current | 53 | Non-current | 6
PP&E | 44 | Other liabilities | 6
Intangible | 6 |  |
Operating rights | 3 |  |
|  | Total net assets at fair value | 47
Cemig Sim acquired control of the Jequitibá II and Jequitibá I solar plants with the objective of consolidating its market share and obtaining gain in scale and scope through consolidation of operations. Risks related to compliance with laws and regulations Investigations The Public Attorneys’ Office of the State of Minas Gerais is conducting a civil public inquiry with the objective of identifying any irregularities in the investment of Cemig GT in Guanhães Energia. Up to the date of publication of these financial statements there has been no movement in the process. Accounting policy Investments The Company and its subsidiaries hold investments in affiliates and joint ventures. Control is obtained when the Company and/or one of its subsidiaries has the power to control the financial and operational policies of an entity to receive benefits from its activities. These investments are accounted using the equity method in the parent company and consolidated financial statements and are, initially, recognized at acquisition cost, by the consideration transferred, measured at fair value at acquisition date. The difference between the amount paid and the amount of the shareholders’ equity acquired is recognized in Investments as: (i) added value, when the economic basis is substantially related to the fair value of the net assets of the subsidiary acquired; and (ii)goodwill, when the amount paid is higher than the fair value of the net assets, and this difference represents the expectation of generation of future value. The goodwill arising from the acquisition is tested annually for impairment. Business combinations A business combination occurs when the Company or its subsidiaries acquire control of a business, whatever its legal form. The Company determines that it has acquired a business when the group of activities and assets acquired includes, at least, an input - entry of funds, and a substantive process, which together contribute materially to the capacity to generate output - an outflow of funds. The Company and its subsidiaries accounts business combinations using the acquisition method. Thus, at the moment of acquisition the acquiring company is required to recognize and measure the identifiable assets acquired, the liabilities assumed, and the shareholding interests of non-controlling equity holders at fair value, which will result in recognition of a goodwill due to expectation of future profitability, or in a gain arising from an bargain purchase, the gain being allocated to the Statement of income for the period. Capital gains and losses on acquisition represent the difference between the fair value of the identifiable assets acquired and the fair value of the liabilities assumed. Goodwill and the bargain purchase represent the difference between the consideration transferred and the fair value of the identifiable assets acquired, the liabilities assumed and the non-controlling interests. Estimations and judgments Investments in shareholdings The subsequent measurement of these investments is based on the equity method. Subsequent to this measurement, the company assesses whether there are indications of possible impairment in the recoverable value of its investments. Recoverable value is calculated as the greater of: (i) the fair value of the asset, net of selling expenses, and (ii) the value in use, represented by the present value of the expected cash flows. If this amount is less than book value, an impairment is recognized, directly in the income statement, with counterpart reduction in the asset in question. At the end of each reporting period the Company assesses whether there is any indication that the losses recognized in previous periods can be reversed in whole or in part. If there are indications, the recoverable value of the asset needs to be estimated. The equity method ceases to be applied from the moment the investment loses its characteristics as an associate, subsidiary or jointly-controlled subsidiary, for example in the case of classification as a non-current asset held for sale. The financial statements of jointly-owned subsidiaries are prepared for the same disclosure period as those of the Company and its subsidiaries. When necessary, adjustments are made to bring the accounting policies into line with those applied by the Company and its subsidiaries. Business combinations Costs generated by acquisition of assets are allocated directly to the Statement of income as and when incurred. After the initial recognition, the goodwill is measured at cost, less any accumulated impairments. For the purposes of the impairment test, the goodwill acquired in business combinations is, as from the acquisition date, allocated to each one of the cash generating units that it is expected will be benefited by the synergies of the combination. It is the Company’s understanding that the amount specifically referred to the right of concession, the right of commercial operation, or similar rights, does not constitute goodwill, including when these rights are acquired in a business combination in which the acquired entity is a concession holder, whose right to the concession has a known and defined period. When a business combination is carried out in stages (“step-acquisition method”), the interest previously held by the Company in its investee is remeasured at the fair value at the acquisition date and the corresponding gain or loss, if any, is recognized in the statement of income.

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