Companhia Energética de Minas Gerais (CIG) 20-F/A 27 Jul 23 2022 FY Annual report (foreign) (amended) Financial data

Cover

Cover - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Entity Addresses [Line Items]
Document Type	20-F/A
Amendment Flag	true
Amendment Description	On May 16, 2023, Companhia Energética de Minas Gerais – CEMIG (the “Company”) filed its Annual Report on Form 20-F for the fiscal year ended December 31, 2022 (the “Original Form 20-F”) with the U.S. Securities and Exchange Commission. This Amendment No. 1 (the “Amendment”) amends the Original Form 20-F solely to update “Item 19 – Exhibits” by replacing Exhibit 13.1 (Chief Executive Officer Certificate pursuant to 18 U.S.C. Section 1350) and Exhibit 13.2 (Chief Officer for Finance and Investor Relations Certificate pursuant to 18 U.S.C. Section 1350). Due to a typographical error in Exhibit 13.1 and Exhibit 13.2 included in the Original Form 20-F, we referenced our Annual Report for the fiscal year ended December 31, 2021, rather than for the fiscal year ended December 31, 2022. Accordingly, this Amendment includes the updated certifications and an updated signature page. This Amendment speaks as of the original filing date and does not reflect events occurring after the filing of the Original Form 20-F. No revisions are being made to the Company’s financial statements or any other disclosure contained in the Original Form 20-F.
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	1-15224
Entity Registrant Name	ENERGY CO OF MINAS GERAIS
Entity Central Index Key	0001157557
Entity Incorporation, State or Country Code	D5
Entity Address, Address Line One	1200, Avenida Barbacena
Entity Address, City or Town	Belo Horizonte/MG
Entity Address, Country	BR
Entity Address, Postal Zip Code	CEP 30190-131
Title of 12(b) Security	Preferred Shares, R$5.00 par value
Trading Symbol	CIG
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Auditor Firm ID	1124	1448	1351
Auditor Name	KPMG Auditores Independentes Ltda	Ernst & Young Auditores Independentes S/S Ltda	PricewaterhouseCoopers Auditores Independentes
Auditor Location	Belo Horizonte	Belo Horizonte	Salvador
Common Shares [Member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	735,847,624
Preferred Shares [Member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	1,465,523,064
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1200, Avenida Barbacena
Entity Address, City or Town	Belo Horizonte/MG
Entity Address, Country	BR
Entity Address, Postal Zip Code	30190-131
City Area Code	+5531
Local Phone Number	3506-5024
Contact Personnel Name	Leonardo George de Magalhães
Contact Personnel Email Address	ri@cemig.com.br

CONSOLIDATED STATEMENT OF FINAN

CONSOLIDATED STATEMENT OF FINANCIAL POSITION - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
CURRENT
Cash and cash equivalents	R$ 1441	R$ 825
Marketable securities	1,745	1,724
Receivables from customers	4,769	4,430
Concession financial assets	1,055	1,505
Concession contract assets	728	600
Recoverable taxes	1,917	1,969
Income tax and social contribution tax credits	775	699
Dividends receivables	146	335
Public lighting contribution	207	233
Receivable related to tariff subsidies	97	291
Other assets	585	338
TOTAL CURRENT	13,465	12,949
NON-CURRENT
Marketable securities	134	354
Receivables from customers	43	52
Recoverable taxes	1,358	1,997
Income tax and social contribution tax recoverable	173	315
Deferred income tax and social contribution tax	3,120	2,465
Escrow deposits	1,207	1,155
Derivative financial instruments - Swap	703	1,219
Accounts receivable from the State of Minas Gerais	13	13
Concession financial assets	4,938	4,969
Concession contract assets	5,976	5,780
Investments - Equity method	5,107	5,106
Property, plant and equipment	2,410	2,419
Intangible assets	14,621	12,953
Leasing - right-of-use assets	329	226
Other assets	74	74
TOTAL NON-CURRENT	40,206	39,097
TOTAL ASSETS	53,671	52,046
CURRENT
Suppliers	2,832	2,683
Regulatory charges payable	510	611
Profit sharing	105	137
Taxes payable	885	528
Income tax and social contribution	240	190
Interest on equity and dividends payable	1,863	1,910
Loans and debentures	955	1,465
Payroll and related charges	260	225
Public lighting contribution	312	357
Accounts payable related to energy generated by residential consumers	455	236
Post-employment obligations	388	347
Sector financial liabilities		51
PIS/Pasep and Cofins taxes to be refunded to customers	1,155	704
Derivative financial instruments - Swaps	91	6
Put options SAAG	672	636
Leasing liabilities	57	62
Other liabilities	423	540
TOTAL CURRENT	11,203	10,688
NON-CURRENT
Regulatory charges	65	205
Loans and debentures	9,626	9,899
Taxes payable	370	342
Deferred income tax and social contribution	932	962
Provisions	2,029	1,889
Post-employment obligations	5,304	5,858
PIS/Pasep and Cofins taxes to be refunded to customers	1,808	2,319
Leasing liabilities	297	182
Other liabilities	253	240
TOTAL NON-CURRENT	20,684	21,896
TOTAL LIABILITIES	31,887	32,584
EQUITY
Share capital	11,007	8,467
Capital reserves	2,250	2,250
Profit reserves	10,395	10,948
Equity valuation adjustments	(1,874)	(2,208)
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT	21,778	19,457
NON-CONTROLLING INTERESTS	6	5
TOTAL EQUITY	21,784	19,462
TOTAL LIABILITIES AND EQUITY	R$ 53671	R$ 52046

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
NET REVENUE	R$ 34463	R$ 33646	R$ 25228
OPERATING COSTS
Cost of energy and gas	(20,020)	(21,449)	(14,942)
Infrastructure and construction cost	(3,536)	(2,036)	(1,581)
Operating costs	(4,095)	(3,438)	(3,322)
TOTAL COST	(27,651)	(26,923)	(19,845)
GROSS INCOME	6,812	6,723	5,383
OPERATING EXPENSES
Expected credit losses	(109)	(144)	(147)
General and administrative expenses	(789)	(572)	(583)
Other operating expenses	(1,125)	(598)	(857)
Total Operating expenses	(2,023)	(1,314)	(1,587)
Periodic Tariff Revision, net		215	502
Renegotiation of hydrological risk (Law 14,052/20), net		1,032
Gains arising from the sale of non-current asset held for sale, net	52	109
Bargain purchase	5	4	51
Share of income, net, of affiliates, subsidiaries and joint ventures	845	182	357
Operating income before financial income (expenses) and taxes	5,686	6,951	4,706
Finance income	1,500	844	2,445
Finance expenses	(3,066)	(3,096)	(3,350)
Total financial income and expenses	(1,566)	(2,252)	(905)
Income before income tax and social contribution tax	4,120	4,699	3,801
Current income tax and social contribution tax	(950)	(1,156)	(684)
Deferred income tax and social contribution tax	924	210	(252)
NET INCOME FOR THE YEAR	4,094	3,753	2,865
Total of net income for the year attributed to:
Equity holders of the parent	4,092	3,751	2,864
Non-controlling interests	2	2	1
Total net income for the year	R$ 4094	R$ 3753	R$ 2865
Basic and diluted earnings per preferred share - R$	R$ 1.86	R$ 1.70	R$ 1.30
Basic and diluted earnings per common share - R$	R$ 1.86	R$ 1.70	R$ 1.30

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
NET INCOME FOR THE YEAR	R$ 4094	R$ 3753	R$ 2865
Items that will not be reclassified to profit or loss in subsequent periods
Post retirement liabilities - remeasurement of obligations of the defined benefit plans	697	301	(10)
Income tax and social contribution tax on remeasurement of defined benefit plans (Note 10c)	(237)	(102)	4
Other comprehensive income	1		(1)
Equity gain (loss) on other comprehensive income in subsidiary and jointly controlled entity	461	199	(7)
COMPREHENSIVE INCOME FOR THE YEAR	4,555	3,952	2,858
Total of comprehensive income for the year attributed to:
Equity holders of the parent	4,553	3,950	2,857
Non-controlling interests	R$ 2	R$ 2	R$ 1

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - BRL (R$) R$ in Millions	Share Capital [Member]	Capital reserve [member]	Profits Reserves [Member]	Equity Valuation Adjustments [Member]	Retained earnings [member]	Total [Member]	Non-controlling interests [member]	Total
AS OF DECEMBER 31, 2019 at Dec. 31, 2019	R$ 7294	R$ 2250	R$ 8750	R$ 2407	R$ 212	R$ 16099	R$ 4	R$ 16103
IfrsStatementLineItems [Line Items]
Subscription of capital	300		(300)
Net income for the year					2,864	2,864	1	2,865
Other comprehensive income				(7)		(7)		(7)
Realization of PP&E deemed cost				(17)	17
Tax incentives reserve			18		(18)
Legal reserve (Note 26)			142		(142)
Retained earnings reserve (Note 26)			1,451		(1,451)
Proposed dividends					(1,482)	(1,482)		(1,482)
Non-controlling Interests							(1)	(1)
AS OF DECEMBER 31, 2020 at Dec. 31, 2020	7,594	2,250	10,061	(2,431)		17,474	4	17,478
IfrsStatementLineItems [Line Items]
Subscription of capital	873		(873)
Net income for the year					3,751	3,751	2	3,753
Other comprehensive income				199		199		199
Realization of PP&E deemed cost				(15)	15
Tax incentives reserve			21		(21)
Legal reserve (Note 26)			187		(187)
Retained earnings reserve (Note 26)			1,552		(1,552)
Proposed dividends					(1,967)	(1,967)		(1,967)
Actuarial losses reclassified (Note 26c)				39	(39)
Non-controlling Interests							(1)	(1)
AS OF DECEMBER 31, 2020 at Dec. 31, 2021	8,467	2,250	10,948	(2,208)		19,457	5	19,462
IfrsStatementLineItems [Line Items]
Subscription of capital	2,540		(2,540)
Net income for the year					4,092	4,092	2	4,094
Other comprehensive income				461		461	(1)	460
Realization of PP&E deemed cost				(127)	127
Tax incentives reserve			26		(26)
Legal reserve (Note 26)			205		(205)
Retained earnings reserve (Note 26)			1,756		(1,756)
Proposed dividends					(2,232)	(2,232)		(2,232)
AS OF DECEMBER 31, 2020 at Dec. 31, 2022	R$ 11007	R$ 2250	R$ 10395	R$ 1874		R$ 21778	R$ 6	R$ 21784

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOW FROM OPERATIONS
Net income for the year	R$ 4094	R$ 3753	R$ 2865
ADJUSTMENTS:
Deferred income tax and social contribution	(924)	(210)	252
Depreciation and amortization	1,182	1,049	989
Loss on write-off of net residual value of unrecoverable concession financial assets, concessional contract asset, PP&E and Intangible assets	74	47	39
Fair value adjustment of financial assets	172
Renegotiation of hydrological risk costs (Law 14,052/20), net		(1,032)
Write off related to contractual assets	1	11	(12)
Bargain purchase	(5)	(4)	(51)
Discount and premium on repurchase of debt securities	47	491
Share of loss of subsidiaries and joint ventures, net	(843)	(182)	(357)
Remeasuring of concession financial and concession contract assets	(1,245)	(1,306)	(801)
Periodic tariff reset adjustments		(237)	(552)
Interest and monetary variation	853	1,381	1,202
Exchange variation on loans and debentures	(338)	353	1,742
Reimbursement of PIS/Pasep and Cofins over ICMS credits to customers - realization	(2,360)	(1,317)	(266)
Gains arising from the sale of non-current asset held for sale	(52)	(109)
Appropriation of transaction costs	7	20	15
Provisions for operating losses and expected credit losses	433	375	423
Change in fair value of derivative financial instruments	438	538	(1,753)
CVA (Parcel A items Compensation) Account and Other financial components in tariff adjustments	1,147	(2,146)	(455)
Post-employment obligations	666	86	491
Other	130	(24)	56
Total	3,477	1,537	3,827
Receivables from customers, traders and concession holders	(440)	(90)	(78)
CVA and Other financial components in tariff adjustments	191	15	1,467
Recoverable taxes	2,490	1,668	(59)
Income tax and social contribution tax credits	149	(555)	(162)
Escrow deposits	31	(70)	1,538
Dividends received from investees	708	499	387
Contractual assets and concession financial assets	620	713	688
Other assets	87	(267)	187
Total (increase) / decrease in assets	3,836	1,913	3,968
Increase (decrease) in liabilities
Suppliers	149	325	278
Taxes payable	408	5	824
Income tax and social contribution tax payable	1,000	1,206	690
Payroll and related charges	35	12	13
Regulatory charges	(240)	78	132
Post-employment obligations	(482)	(422)	(367)
Other liabilities	18	101	106
Total increase (decrease) in liabilities	888	1,305	1,676
Cash generated by operating activities	8,201	4,755	9,471
Interest paid on loans and debentures	(1,010)	(1,589)	(1,081)
Interest paid on leasing contracts	(4)	(3)	(4)
Income tax and social contribution tax paid	(704)	(500)	(240)
Cash inflows from settlement of derivatives instruments	129	1,022	461
NET CASH FROM OPERATING ACTIVITIES	6,612	3,685	8,607
INVESTING ACTIVITIES
Marketable securities	200	2,047	(3,368)
Restricted cash		43	(51)
Investments
Acquisition of equity investees	(52)	(56)	(120)
Arising from the sale of equity interest, net of costs of sales	52	1,367
Cash arising from business combination			27
Loans to related parties		(27)
Property, plant and equipment	(173)	(182)	(132)
Intangible assets	(119)	(51)	(41)
Contract assets - distribution of gas and energy infrastructure	(3,112)	(1,798)	(1,364)
NET CASH FROM USED IN INVESTING ACTIVITIES	(3,204)	1,370	(5,076)
FINANCING ACTIVITIES
Proceeds from loans and debentures	1,981	13	826
Interest on capital and dividends paid	(2,094)	(1,416)	(598)
Payment of loans and debentures	(2,613)	(4,437)	(2,531)
Leasing liabilities paid	(66)	(70)	(84)
NET CASH USED IN FINANCING ACTIVITIES	(2,792)	(5,910)	(2,387)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS FOR THE YEAR	616	(855)	1,144
Cash and cash equivalents at the beginning of the year	825	1,680	536
Cash and cash equivalents at the end of the year	R$ 1441	R$ 825	R$ 1680

OPERATING CONTEXT

OPERATING CONTEXT	12 Months Ended
	Dec. 31, 2022
Operating Context
OPERATING CONTEXT	1. OPERATING CONTEXT a) The Company Companhia Energética de Minas Gerais (‘CEMIG’ or ‘Company’) is a listed corporation registered in the Brazilian Registry of Corporate Taxpayers (‘CNPJ’) under No. 17.155.730/0001-64, with shares traded on the São Paulo Stock Exchange (‘B3’) at Corporate Governance Level 1; on the New York Stock Exchange (‘NYSE’); and on the stock exchange of Madrid (‘Latibex’). The Company is an entity domiciled in Brazil, with head office in Belo Horizonte/MG. Constituted to operate in the commercialization of electric power and as holding company, with interests in subsidiaries or jointly controlled entities, whose objects are: construction and operation of systems for generation, transformation, transmission, distribution and sale of energy, and also activities in the various fields of energy sector, including gas distribution, for the purpose of commercial operation. CEMIG holds equity interests in the following subsidiaries, jointly controlled entities and affiliates, all of which principal activities are construction and operation of systems of generation, distribution and sale of energy and gas. Schedule of distribution and sale of energy and gas Investments Classification Description (information of MW not audited) SUBSIDIARIES: CEMIG Geração e Transmissão S.A. (‘CEMIG GT’ or ‘CEMIG Geração e Transmissão’) Subsidiary Subsidiary engaged in the energy generation and transmission services. Its shares are listed in Brazil, but are not actively traded. CEMIG GT has interests in 68 power plants (60 of which are hydroelectric, 7 are wind power and 1 is solar) and associated transmission lines, most of which are part of the Brazilian national generation and transmission grid system, with total installed generation capacity of 5,517 MW. CEMIG Baguari Subsidiary Corporation engaged in the production and sale of energy as an independent power producer and in interests in investees or joint operations that are engaged in the production and sale of energy in future projects. CEMIG Geração Três Marias S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Três Marias Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 396 MW, and guaranteed offtake level of 239 MW average. CEMIG Geração Salto Grande S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Salto Grande Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 102 MW, and guaranteed offtake level of 75 MW average. CEMIG Geração Itutinga S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Itutinga Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 52 MW, and guaranteed offtake level of 28 MW average. CEMIG Geração Camargos S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Camargos Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 46 MW, and guaranteed offtake level of 21 MW average. CEMIG Geração Sul S.A. Subsidiary Corporation engaged in the production and sale of energy as public concession holder, by commercial operation of the Coronel Domiciano, Marmelos, Joasal, Paciência and Piau Small Hydroelectric Plants, and trading in energy in the Free Market. Aggregate installed generation capacity is 39.53 MW; guaranteed offtake level of 27.42 MW average. CEMIG Geração Leste S.A. Subsidiary Corporation engaged in the production and sale of energy as public concession holder, by operation of the Dona Rita, Sinceridade, Neblina, Ervália, Tronqueiras and Peti Small Hydroelectric Plants, and trading in energy in the Free Market. Aggregate installed generation capacity of these plants is 35.16 MW; guaranteed offtake level of 18.64 MW average. CEMIG Geração Oeste S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Gafanhoto, Cajuru and Martins Small Hydroelectric Plants, and sale and trading of energy in the Free Market. It has aggregate installed capacity of 28.90 MW, and guaranteed offtake level of 11.21 MW average. Rosal Energia S.A. (‘Rosal’) Subsidiary Corporation that holds the concession to generate and sell energy, operating the Rosal Sá Carvalho S.A. (‘Sá Carvalho’) Subsidiary Corporation that holds the concession to generate and sell energy, operating the Sá Carvalho Horizontes Energia S.A. (‘Horizontes’) Subsidiary Corporation that is classified as an independent power producer operating the Machado Mineiro Salto do Paraopeba Salto do Voltão Salto do Passo Velho Investments Classification Description (information of MW not audited) CEMIG PCH S.A. (‘PCH’) Subsidiary Corporation that is classified as an independent power producer operating the Pai Joaquim CEMIG Trading S.A. (‘CEMIG Trading’) Subsidiary Corporation engaged in trading and intermediation of energy. Empresa de Serviços e Comercialização de Energia Elétrica S.A. Subsidiary Corporation engaged in the production and sale of energy as an independent power producer, in future projects. CEMIG Geração Poço Fundo Subsidiary Corporation engaged in the production and sale of energy, as an independent producer, through construction and operation of the hydroelectric power plant Poço Fundo Central Eólica Praias de Parajuru S.A. (‘Central Eólica Praias de Parajuru’) Subsidiary Corporation engaged in the production and sale of energy at the wind power plant of the same name in the northeastern Brazilian state of Ceará. Central Eólica Volta do Rio S.A. (‘Central Eólica Volta do Rio’) Subsidiary Corporation engaged in the production and sale of energy at the wind power plant of the same name in Acaraú, northeastern Brazilian state of Ceará. CEMIG Distribuição S.A. (‘CEMIG D’ or ‘CEMIG Distribuição’) Subsidiary Subsidiary, whose shares are listed in Brazil but are not actively traded; engaged in the distribution of energy through networks and distribution lines throughout almost the whole of Minas Gerais State. Companhia de Gás de Minas Gerais (‘Gasmig’) Subsidiary Corporation engaged in the acquisition, transportation and distribution of combustible gas or sub-products and derivatives, through a concession for the distribution of gas in the State of Minas Gerais. CEMIG Sim Subsidiary Corporation that provides energy efficiency and optimization services and energy solutions through studies and execution of projects; and services of operation and maintenance of energy supply facilities. Companhia de Transmissão Centroeste de Minas (‘Centroeste’) Subsidiary Corporation engaged in the construction, operation and maintenance of the transmission line - part of the national grid. Sete Lagoas Transmissora de Energia S.A. (‘SLTE’) Subsidiary Energy transmission service concession, through construction, operation and maintenance of the energy transmission infrastructure of the Sete Lagoas 4 Substation in the city of Sete Lagoas, Minas Gerais. JOINTLYCONTROLLED ENTITIES Guanhães Energia S.A. (‘Guanhães Energia’) Jointly controlled entity Corporation engaged in the production and sale of energy through building and commercial operation of the following Small Hydro Plants: Dores de Guanhães, Senhora do Porto Jacaré Fortuna II Paracambi Energética S.A. (‘formerly LightGer’) (1) Jointly controlled entity Corporation classified as independent power producer, formed to build and operate the Paracambi Usina Hidrelétrica Itaocara S.A. (‘UHE Itaocara’) Jointly controlled entity Corporation, comprising the partners of the UHE Itaocara Consortium, formed by CEMIG GT and Itaocara Energia (of the Light group), responsible for construction of the Itaocara I Hidrelétrica Cachoeirão S.A. (‘Cachoeirão’) Jointly controlled entity Production and sale of energy as an independent power producer, through the Cachoeirão Pocrane Hidrelétrica Pipoca S.A. (‘Pipoca’) Jointly controlled entity Independent production of energy, through construction and commercial operation of the Pipoca Pequena Central Hidrelétrica Retiro Baixo Energética S.A. (‘RBE’) Jointly controlled entity Corporation that holds the concession to operate the Retiro Baixo Amazônia Energia Participações S.A (‘Amazônia Energia’) Jointly controlled entity Special-purpose company created by CEMIG GT (74.50% ownership) and Light (25.50%), for acquisition of an equity interest of 9.77% in Norte Energia S.A. (‘Nesa’), the company holding the concession for the Belo Monte Aliança Norte Energia Participações S.A. (‘Aliança Norte’) Jointly controlled entity Special-purpose company created by CEMIG GT (49% ownership) and Vale S.A. (51%), for acquisition of an equity interest of 9% in Norte Energia S.A. (‘Nesa’), the company holds the concession for the Belo Monte Baguari Energia S.A. (‘Baguari Energia’) Jointly controlled entity Corporation engaged in the construction, operation, maintenance and commercial operation of the Baguari Investments Classification Description (information of MW not audited) Aliança Geração de Energia S.A. (‘Aliança’) Jointly controlled entity Unlisted company created by CEMIG GT and Vale S.A. as a platform for consolidation of generation assets held by the two parties in generation consortia, and investments in future generation projects. For their shares, the two parties subscribed the following generation plant assets: Porto Estrela, Igarapava, Funil, Capim Branco I, Capim Branco II, Aimorés, Candonga Transmissora Aliança de Energia Elétrica S.A. (‘Taesa’) Jointly controlled entity Corporation engaged in the construction, operation and maintenance of energy transmission facilities in all regions of Brazil through direct and indirect equity interests in investees UFV Janaúba Geração de Energia Elétrica Distribuída SA UFV Corinto Geração de Energia Elétrica Distribuída SA UFV Manga Geração de Energia Elétrica Distribuída SA UFV Bonfinópolis II Geração de Energia Elétrica Distribuída SA UFV Lagoa Grande Geração de Energia Elétrica Distribuída SA, UFV Lontra Geração de Energia Elétrica Distribuída SA, UFV Mato Verde Geração de Energia Elétrica Distribuída SA, UFV Mirabela Geração de Energia Elétrica Distribuída SA, UFV Porteirinha Geração de Energia Elétrica Distribuída SA, UFV Porteirinha II Geração de Energia Elétrica Distribuída SA e UFV Brasilândia Geração de Energia Elétrica Distribuída S.A. Apolo I Empreendimentos e Energia S.A. G2 Campo Lindo I Energia S.A. G2 Campo Lindo II Energia S.A. G2 Olaria I Energia S.A. UFV Fazenda Prudente SPE LTDA Jointly controlled entity Generation of electric power from photovoltaic solar sources to the Distributed Generation market (‘Geração Distribuída’), with total installed capacity of 72.57MWp. Affiliated Company Madeira Energia S.A. (‘Madeira’) Affiliated company Corporation engaged in the construction and commercial operation of the Santo Antônio Hydroelectric Plant, through its subsidiary Santo Antônio Energia S.A., in the basin of the Madeira River, in the State of Rondônia. FIP Melbourne (Usina de Santo Antônio) Affiliated entity Investment fund managed by Banco Modal S.A., whose objective is to seek appreciation of capital invested through acquisition of shares, convertible debentures or warrants issued by listed or unlisted companies, and/or other assets. This fund held 83% of the share capital of SAAG Investimentos S.A. (‘SAAG’), the objects of which are to own equity in Madeira Energia S.A. (‘Mesa’). Renova Energia S.A. (‘Renova Energia’) - In-Court Supervised Reorganization Jointly controlled entity Listed company engaged in the development, construction and operation of plants generating power from renewable sources - wind power, small hydro plants (SHPs), and solar energy; trading of energy; and related activities, In-Court Supervised Reorganization. Renova is the owner of three Small Hydroelectric Plants, representing 5.7 MW of the total installed generation capacity of CEMIG GT. In 2021 CEMIG GT classified its equity interest in Renova as a non-current asset held for sale. (1) On June 23, 2022, Light S/A completed the sale of its equity holdings in Guanhães Energia and in Paracambi (formerly LightGer) to Brasal Energia S.A. The operation comprised the sale to Brasal Energia S.A. of the whole of the equity interest held by Light S/A, of 51% of the share capital of LightGer and of Guanhães Energia. On November 8, 2022, an Extraordinary General Assembly of the investee approved the amendment to the bylaws that changed its corporate name to ‘Paracambi Energética S.A.’. Management has assessed the capacity of the Company to continue as a going concern and believes that its operations will generate sufficient future cash flows to enable continuity of its businesses. In addition, Management is not aware of any material uncertainties that could generate significant doubts about its ability to continue as a going concern. Therefore, these financial statements have been prepared on a going concern basis. b) Acceptance of the Hydrological Scarcity Account conditions According to Decree 10,939/2022, which fixed the values of the resources of the Hydrological Scarcity Account for the amounts requested by the concessionaires through the Acceptance Agreement of ReN no. 1,008/2022, the CEMIG Distribuição S.A. (‘CEMIG D’) requested the ceiling amount of the funds in the first passthrough under the Decree, relating to the Incentive Program for Voluntary Reduction of Electricity Consumption ( Programa de Incentivo à Redução Voluntária de Consumo) Rules Committee on Exceptional Rules for Hydroenergetic Management ( Câmara de Regras Excepcionais para Gestão Hidroenergética c) Covid and Ukraine Although the Company is not directly involved in the region and therefore the exposure to Russia and Ukraine is limited, given the uncertainties surrounding the impact of the conflict on the global economy. As of December 31, 2022, there was no impact on the extent of any potential effects of the conflict or any escalation of the conflict on our business and financial situation. Faced major challenges due to the COVID-19 pandemic, enabling the supply of energy to society, ensuring the provision of uninterrupted services to hospitals and other public services. Being an integrated Company, coordinated by diversified companies in the sectors of production, transmission, sale and distribution of energy, so that in 2022 the Company maintained a stable financial performance, with no impacts on its operations. For both issues discussed above, the company was not impacted in 2022 and does not expect significant impacts in the long term.

BASIS OF PREPARATION

BASIS OF PREPARATION	12 Months Ended
	Dec. 31, 2022
Basis Of Preparation
BASIS OF PREPARATION	2. BASIS OF PREPARATION a) Statement of compliance The financial statements of the Company have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (IASB) (IFRS). The consolidated financial statements provide comparative information in respect of the previous period. On May 16, 2023, the Company’s Board of Directors authorized the issuance of the consolidated financial statements as of December 31, 2022 and 2021 and for the years ended December 31, 2022, 2021 and 2020. b) Basis of measurement The consolidated financial statements were prepared on a historical cost basis, except in the case of certain financial instruments and assets as held for sale which are measured at fair value and fair value less costs to sell, in accordance with the standards applicable, as detailed in Note 31 and 32, respectively. c) Functional currency and presentation currency The consolidated financial statements are presented in Reais - R$, which is the functional currency of the Company and its subsidiaries, joint ventures and affiliates The information is expressed in millions of Reais (R$ ’000’000), except when otherwise indicated. Transactions in foreign currency, corresponding to those not carried out in the functional currency, were converted to Reais at the exchange rate as of the transaction date. Balances of monetary assets and liabilities denominated in foreign currency are translated to Reais at the exchange rates at the reporting date. Foreign exchange gains and losses resulting from updating assets and liabilities are recognized as finance income and cost in the statements of income. d) Use of estimates and judgments Preparation of the consolidated financial statements requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues and expenses. Future reported results may differ from these estimates. Estimates and assumptions are periodically reviewed, using as a reference both historical experience and any significant change in scenarios that could affect the Company’s financial position or results of operations. Revisions in relation to accounting estimates are recognized in the period in which the estimates are reviewed, and in any future periods affected. The main estimates and judgments that have a signficant effect in the amounts recognized in the financial statements are as follows: · Expected credit losses - Note 8. · Deferred income tax and social contribution tax - Note 10. · Financial assets and liabilities of the concession - Note 14. · Concession contract assets - Note 15. · Investments - Note 16. · Property, plant and equipment (‘PP&E’) and useful life of assets - Note 17. · Intangible assets and useful life of assets - Note 18. · Leasing - Note 19. · Amounts to be refunded to customers - Note 21. · Employee post-employment obligations - Note 24. · Provisions - Note 25. · Unbilled revenue - Note 27. · Financial instruments measurement and fair value measurement - Note 31. · Assets held for sale measurement - Note 32. e) New or revised accounting standards applied for the first time in 2022 The changes presented below became effective on January 1, 2022 and had no material impact on the Company's consolidated financial statements. Schedule of changes in accounting policies and disclosure explanatory Standard Main changes Effective Date IAS 37 - Provisions, Contingent Liabilities and Contingent Assets Specification of which costs the entity needs to include when assessing whether a contract is onerous. The amendment applies a 'directly related cost approach', whereby the cost that directly relates to a contract to provide goods or services includes incremental costs and a cost allocation directly related to the contract activities. General and administrative costs do not relate directly to a contract and are excluded unless they are explicitly charged to the counterparty under the contract. January 1, 2022 IAS 16 - Fixed Assets Refers to the impossibility for entities to deduct from the cost of property, plant and equipment any revenues arising from the sale of items produced while the asset is established in the location and condition necessary for it to be capable of operating in the manner intended by management. These revenues and associated costs must be recognized directly in income. January 1, 2022 IFRS 3 - Business Combination In addition to the changes related to the reference to the conceptual framework, which did not significantly change the required standards, an exception to the IFRS 3 recognition principle was added to avoid the problem of potential ‘day 2’ gains and losses arising from contingent liabilities and liabilities that would be in the scope of IAS 37 or IFRIC 21 if incurred separately. January 1, 2022 f) Standards issued but not yet effective Standard Main changes Effective Date IFRS 17 - Insurance contracts, issued by the IASB in May 2017 The standard, not yet issued in Brazil, has the general objective of providing an accounting model for insurance contracts, regardless of the type of entity that issues them, that is more useful and consistent for insurance issuers, and is not initially applicable to the Company and its subsidiaries. This standard does not have a corresponding standard in Brazil. January 1, 2023 Standard Main changes Effective Date IAS 1 - Review of the classification of liabilities as current and non-current Clarify, among others, the concept of deferring the settlement of a liability, in addition to defining that the right to defer must exist at the end of the reporting period and that the classification is independent of the probability that the entity will exercise its right to defer. In addition, the revision states that only if the derivative embedded in a convertible liability is an equity instrument will the terms of the liability not impact its classification. January 1, 2023 IAS 08 - Accounting Policies, Changes in Estimates and Correction of Errors - Definition of accounting estimates Clarify the distinction between changes in accounting estimates, changes in accounting policies, and correction of errors, as well as how entities use measurement techniques and inputs to develop accounting estimates January 1, 2023 IAS 01 and IFRS Practice Statement 2 - Making Materiality Judgements Assists entities in providing accounting policy disclosures that are more useful by replacing the requirement to disclose significant accounting policies with disclosure of material accounting policies and adds guidance on how the entity applies the concept of materiality when making accounting policy disclosure decisions. January 1, 2023 IAS 12 - Deferred tax related to assets and liabilities arising from a unique transaction Restrict the scope of the initial recognition exemption so that it does not apply to transactions that give rise to equal and offsetting temporary differences, resulting in the recognition of a deferred tax asset and a deferred tax liability for temporary differences arising from the initial recognition of leases and decommissioning provisions. January 1, 2023 In relation to the standards under discussion at the IASB or with an effective date set for a future year, the Company is following the discussions and, so far, has not identified significant impacts. g) Regrouping of items in the Statement of income Starting in the third quarter of 2022, the Company made some adjustments in the classification of expenses in its profit and loss account (Statement of income), so as to group certain items more accurately in accordance with their function. Description of the nature of each type of expense continues to be presented in the related Notes to the financial statements, without alteration. These adjustments do not affect margins, or indicators, and are merely improvements proposed by the Company’s management. To maintain comparability, the corresponding information for the period ended December 31, 2021, is being presented using the same criteria. The Company considers these adjustments not to be material. h) Significant accounting policies The significant accounting policies, described in Notes, have been applied consistently to all the periods presented in the financial statements, in accordance with the standards and regulations described in Item 2.1 - Compliance statement.

PRINCIPLES OF CONSOLIDATION

PRINCIPLES OF CONSOLIDATION	12 Months Ended
	Dec. 31, 2022
Principles Of Consolidation
PRINCIPLES OF CONSOLIDATION	3. PRINCIPLES OF CONSOLIDATION The reporting dates of financial statements of the subsidiaries used for the purposes of calculation of consolidation and jointly controlled entities and affiliates used for calculation of this equity method contribution are prepared as of the same reporting date of the Company. The direct equity investments of CEMIG, included in the consolidation, are the following: Schedule of companies direct equity investments Subsidiary 2022 and 2021 Form of valuation Direct interest (%) CEMIG Geração e Transmissão S.A. Consolidation 100.00 CEMIG Distribuição S.A. Consolidation 100.00 Companhia de Gás de Minas Gerais (‘Gasmig’) Consolidation 99.57 CEMIG Soluções Inteligentes em Energia S.A. (‘CEMIG Sim’) Consolidation 100.00 Sete Lagoas Transmissora de Energia S.A. (‘Sete Lagoas’) Consolidation 100.00 Refer to the Note 1 for all direct and indirect consolidated subsidiaries. a) Subsidiaries, jointly controlled and affiliated entities The financial statements of subsidiaries are included in the consolidated financial statements as from the date on which control is obtained, until the date on which the control ceases. The accounting policies of the subsidiaries and jointly controlled entities are aligned with the policies adopted by the Company. The Company controls an investee when its existing rights give it the current ability to direct the relevant activities of the investee. Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. When the Company loses control of an investee, it derecognizes the assets and liabilities of the former subsidiary from the statements of financial position, at the date when control is lost. Any investment retained in the former subsidiary is recognized at its fair value and any resulting difference is recognized as gain or loss in the statement of income. Jointly controlled and affiliated entities are accounted for under the equity method. b) Consortium The Company recognizes the proportional interest in assets, liabilities, and income (loss) of consortium operations since these investments are considered to be ‘joint operations’ as defined in accounting standards. c) Transactions eliminated in consolidation Intra-group balances and transactions, and any unrealized gains and losses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with investee companies accounted for under the equity method are eliminated against the investment in proportion to the Company’s equity interests in the investee. Unrealized losses are eliminated in the same way as unrealized gains are eliminated, but only up to the point at which there is no evidence of impairment.

CONCESSIONS AND AUTHORIZATIONS

CONCESSIONS AND AUTHORIZATIONS	12 Months Ended
	Dec. 31, 2022
Concessions And Authorizations
CONCESSIONS AND AUTHORIZATIONS	4. CONCESSIONS AND AUTHORIZATIONS CEMIG, through its subsidiaries, holds the following public service concessions and authorizations: Schedule of concessions and authorizations held Company holding concession or authorization Concession or authorization contract Expiration date POWER GENERATION Hydroelectric plants Emborcação (1) (2) (7) CEMIG GT 07/1997 05/2027 Nova Ponte (1) (2) (7) CEMIG GT 07/1997 08/2027 Santa Luzia (1) CEMIG GT 07/1997 02/2026 Sá Carvalho (1) (7) (10) Sá Carvalho 01/2004 08/2026 Rosal (1) (7) Rosal Energia 01/1997 12/2035 Machado Mineiro (1) (6) Salto Voltão (1) (6) Salto Paraopeba (1) (8) Salto do Passo Velho (1) (6) Horizontes Energia Resolution 331/2002 05/2027 06/2033 10/2030 03/2031 PCH Pai Joaquim (1) (7) CEMIG PCH S.A. (‘CEMIG PCH’) Authorizing Resolution 377/2005 04/2032 Irapé (1) (7) CEMIG GT 14/2000 09/2037 Queimado (Consortium) (1) (7) CEMIG GT 06/1997 06/2034 Rio de Pedras (1) (7) CEMIG GT 02/2013 12/2025 Poço Fundo (1) (7) (9) CEMIG Geração Poço Fundo S.A. (‘CEMIG Geração Poço Fundo’) 01/2021 05/2052 São Bernardo (1) (7) CEMIG GT 02/2013 06/2027 Três Marias (3) (7) C EMIG Geração Três Marias S.A. (‘CEMIG Geração Três Marias’) 08/2016 01/2053 Salto Grande (3) (7) CEMIG Geração Salto Grande S.A. (‘CEMIG Geração Salto Grande’) 09/2016 01/2053 Itutinga (3) (7) CEMIG Geração Itutinga S.A. (‘CEMIG Geração Itutinga’) 10/2016 01/2053 Camargos (3) (7) CEMIG Geração Camargos S.A. (‘CEMIG Geração Camargos’) 11/2016 01/2053 Coronel Domiciano (3) (7) , , CEMIG Geração Sul S.A. (‘CEMIG Geração Sul’) 12/2016 and 13/2016 04/2047 01/2053 Dona Rita (3) (7) CEMIG Geração Leste S.A. (‘CEMIG Geração Leste’) 14/2016 and 15/2016 07/2050 04/2047 01/2053 03/2047 12/2046 Cajurú, Gafanhoto and Martins (3) (7) CEMIG Geração Oeste S.A. (‘CEMIG Geração Oeste’) 16/2016 01/2053 Wind power plants Central Geradora Eólica Praias de Parajuru (4) Central Eólica Praias de Parajuru (‘Parajuru’) Resolution 526/2002 09/2032 Central Geradora Eólica Volta do Rio (4) Central Eólica Volta do Rio (‘Volta do Rio’) Resolution 660/2001 01/2031 POWER TRANSMISSION National grid (5) CEMIG GT 006/1997 01/2043 Itajubá Substation (5) CEMIG GT 79/2000 10/2030 Furnas - Pimenta - Transmission line (5) Companhia de Transmissão Centroeste de Minas S.A. (‘Centroeste’) 004/2005 03/2035 Subestação Sete Lagoas (4) (5) Sete Lagoas 006/2011 06/2041 ENERGY DISTRIBUTION CEMIG D 002/1997 003/1997 004/1997 005/1997 12/2045 GAS DISTRIBUTION Gasmig State Law 11,021/1993 01/2053 (1) Refer to power generation concession agreements that are not in the scope of IFRIC 12, whose infrastructure assets are recorded as property, plant and equipment since the grantor does not control to whom the services should be provided and their price, and their energy is mainly sold in the Free Contracting Environment (‘ACL’). (2) On July 17, 2020, CEMIG GT filed a statement of its interest in extending these plants concession, to ensure its right of option under the legislative changes currently under discussion, relating to the group of measures to modernize the energy sector. Any actual decision will only be made after publication by the Brazilian Mining and Energy Ministry and by the grantor, ANEEL (‘ Agência Nacional de Energia Elétrica’ (3) Refers to energy generation concession contracts whose concession bonus revenue is classified as financial assets of the concession. (4) Refer to concessions, by means of authorization, of wind power generation in the independent production modality, commercialized in the scope of Alternative power source program (‘Proinfa’). The assets linked to the exploration right are registered in intangible assets. (5) These refer to power transmission concession agreements which, in accordance with IFRS 15, are classified as contract assets as they are subject to the satisfaction of performance obligations in the provision of the electric energy transmission service. (6) ANEEL changed, through Authoritative Resolution 12,137, of June 14, 2022, the end of the validity of the authorization grants of these plants, due to the repactuation of the hydrological risk (‘GSF’). (7) On October 7, 2022, the addenda to the concession contracts of these plants were signed to include the new effective date of the grant. (8) Plant eligible for the extension of the concession due to the agreement with ANEEL and that, since it has been granted through an authorizing resolution, awaits the reformulation of this act to include the new date. (9) On September 29, 2022, and October 1, 2022, ANEEL authorized the start of commercial operation of the Generating Units ‘UG-01’ and ‘UG-02’, respectively, both from PCH Poço Fundo. The start of commercial operation of the UG's occurred approximately 3 months before the supply deadline established in the A-4 Auction held by ANEEL in June 2018, when the incremental energy resulting from the expansion of PCH Poço Fundo (9.16 MW to 30.00 MW and the physical guarantee from 5.79 average MW to 16.59 average MW) was sold (information of MW not audited). (10) In February 2023, CEMIG GT, aiming to guarantee its right to request a new grant of the concession, filed its expression of interest in the extension of the concession of UHE Sá Carvalho through transfer of shareholding control to its wholly owned subsidiary Sá Carvalho. CEMIG GT reiterates that this expression of interest has the sole purpose of ensuring its right to an eventual extension of Concession Contract 01/2004, for up to 30 (thirty) years, at the discretion of the granting authority, after the required completion of the process of transfer of shareholder control, in accordance with the current legislation, which still has premises pending definition by the Ministry of Mines and Energy - MME. Generation concessions In the Generation business, the Company earns revenue from the sale of energy from its plants in the regulated market (ACR) and in the free market (ACL). While in the regulated environment the transactions occur by means of centralized and public auctions, in the free environment the negotiations are bilateral and reserved to the interested parties. There is also revenue from the spot market, which remunerates agents for de-contracted energy, which is settled at the Spot Price (PLD). Transmission concessions Under the transmission concession contracts, the Company, through its subsidiaries, is authorized to charge a Tariff for use of the Transmission System ( Tarifa de Uso do Sistema de Transmissão Receitas Anuais Permitidas The payment for use of transmission service also applies to generation provided by the Itaipu Binacional. However, due to the legal characteristics of that plant, the corresponding charges are assumed by the holders of distribution concessions that hold quotas of its output. Onerous concessions When obtaining the concessions for construction of certain generation projects, the Company is required to make payments to the grantor over the period of the contract or for up to 5 years upon signature of the concession contract for plants with installed capacity between 1 and 50 MW (information of MW not audited), as compensation for the right to operate them. The information on the concessions and the amounts to be paid are as follows, according to ANEEL's RN No. 467/2011. The information on the grants, with the amounts to be paid, is as follows: Schedule of concession and amount to be paid Project Nominal value in 2022 Present value in 2022 Period of the concession Updating indexer Irapé (1) (3) 49 22 03/2006 - 09/2037 IGPM Queimado (Consortium) (2) (3) 11 6 01/2004 - 06/2034 IGPM (1) In October 2022, through the 4th amendment to Concession Agreement No. 014/2000, the term of the concession for the Irapé Hydroelectric Plant was extended, in accordance with Authoritative Resolution No. 12,255 of July 5, 2022, and ReH No. 2,932, of September 14, 2021; (2) In October 2022, by means of the 3rd amendment to Concession Contract 006/1997, the term of the concession for the Usina Hidrelétrica Queimado was extended, pursuant to Authoritative Resolution 11,998 of July 7, 2022, and ReH No. 2,932, of September 14, 2021; (3) During the period of the extension of the concession term, the generator will freely dispose of the energy from the undertaking, under the terms of Law 13,203/2015, with the other clauses unchanged for both contracts. CEMIG generates energy from nine hydroelectric plants that have the capacity of 5MW or less, including those mentioned in the previous paragraph - having a total installed capacity of 11.53MW, and thus under Law 9,074/95, these are dispensed from concession, permission or authorization, and do not have a final concession date (information of MW not audited). The concessions fees are paid monthly to the grantor for an amount that changes over time. These payments are recorded as an intangible asset, representing a right to operate the concession and to charge users through the concession period, they are recorded as from the date of signature of the contracts at the present value of the future payment obligations. The amounts paid to the grantor in 2022, the nominal value and the present value of the amounts to be paid in the next 12 months, are as follows: Schedule of nominal value and present value portion to be paid Project Interest, % Amounts paid in 2022 Nominal value of amounts to be paid in the next 12 months Present value of amounts to be paid in the next 12 months Irapé 100.00 3 3 3 Queimado (Consortium) 82.50 1 1 1 The rate used by the Company to discount the above liabilities to its present value, was 12.50 Electricity power distribution concessions The CEMIG D (wholly owned subsidiary) operates the concession for the distribution of energy in the greater part of the State of Minas Gerais, which expires in December 2045 According to the concession contract, all assets and facilities that are used in the provision of the distribution service and which have been constructed by the concession holder are considered revertible and part of the assets of the related concession. These assets are automatically reverted to the Grantor at the end of the contract and are then valued to determine the amount of the indemnity payable to CEMIG D, subject to the amounts and the dates on which they were incorporated into the energy system. CEMIG D does not have obligations to make compensatory payments for commercial operation of the distribution concessions but has to comply with requirements related to quality, and investments made, in accordance with the concession contract. The concession contracts and the Brazilian legislation establish a mechanism of maximum prices that allows for three types of adjustments to tariffs: (i) an annual tariff adjustment; (ii) periodic review of tariffs; and (iii) extraordinary reviews. Each year the CEMIG D has the right to request for the annual adjustment, the purpose of which is to be compensated the effects of inflation on the tariffs, and to allow for certain changes in costs that are outside the CEMIG D’s control to be passed through to customers - for example the cost of energy purchased for resale and sector charges including charges for the use of the transmission and distribution facilities. Also, the grantor performs a periodic review of tariffs every five years, which aims to adjust due to changes in the CEMIG D’s costs, and to establish a factor based on scale gains, which will be applied in the annual tariff adjustments, for the purpose of sharing such gains with the CEMIG D’s customers. The CEMIG D also has the right to request an extraordinary review of tariffs in the event that any unforeseen development significantly affects the economic-financial equilibrium of the concession. The Periodic Review and the Extraordinary Review are subject, to a certain degree, to the discretion of the grantor, although there are pre-established provisions for each revision cycle. Under the distribution concession contracts, the CEMIG D is authorized to charge customers a tariff consisting of two components: (i) A component related to costs of energy purchased for resale, charges for use of the transmission grid and charges for use of the distribution system that are not under its control (‘Parcel A costs’); and (ii) a portion relating to operating costs (‘Parcel B costs’). Fifth Amendment to concession contract On December 21, 2015, the Company signed, with the Mining and Energy Ministry, the Fifth Amendment to its concession contracts, extending its energy distribution concessions for an additional 30 years, starting January 1, 2016. The principal characteristics and terms of the Amendment are as follows: · The annual tariff adjustment will occur on May 28 of each year, according the rules set for in Clause 6 of the Amendment will be applied. · Limitation of in the distribution of dividends and/or payment of Interest on Equity to the minimum established by law, in the envent of non-compliance with the annual indicators for outages (DECi and FECi) for two consecutive years, or three times in a period of five years, until the regulatory parameters are restored. · There is a requirement for injections of capital from the controlling shareholder in an amount sufficient to meet the minimum conditions for economic and financial sustainability. · The requirement of compliance with efficiency criteria related to the continuity of supply and economic and financial management to maintain the concession, respecting the right to full defense and the adversary in case of non-compliance, being that any non-compliance for three consecutive years for the criteria of efficiency in the continuity of supply and two consecutive years for the criteria of efficiency in economic and financial management will result in the opening of a process of forfeiture of the concession. The criteria of efficiency in economic and financial management are as follows: · Operational cash generation (-) QRR¹ (-) interest on the debt 2 · {Net debt / [Ebitda (-) QRR]} ≤ 1 / ( 111 1. 2. 3. 4. The efficiency criteria related to the continuity of supply and the economic and financial management for the maintenance of CEMIG D's concession were met in the years ended December 31, 2022 and 2021. Gas distribution concessions The concessions for distribution of natural gas are granted by each Brazilian state. In the state of Minas Gerais, the tariffs for natural gas are set by the grantor, the State’s Economic Development Secretariat, by market segment. The tariffs are comprised of a portion of the cost of gas and a portion of the distribution of gas. Each quarter the tariffs are adjusted to pass through the cost of gas, and once a year they are adjusted to update the portion allocated to cover the costs relating to the provision of the distribution service - remuneration of invested capital and to cover all the operating, commercial and administrative expenses of Gasmig. In addition to these adjustments, there are periodic reviews of tariffs. These reviews may occurr every five years from the end of the first cycle, to evaluate the changes in the costs of the Gasmig and update the tariffs. The concession contract also specifies the possibility of an extraordinary review of tariffs if any event occurs that puts the economic-financial balance of the concession at risk. On September 19, 2019 Gasmig signed, with the State of Minas Gerais as Grantor, the Third Amendment to the Concession Contract for Commercial Operation of Industrial, Institutional and Residential Piped Gas Services in the State of Minas Gerais. This guarantees maintenance of the period of Gasmig’s succession up to 2053. Conclusion of the Tariff Review for piped natural gas distribution services On April 28, 2022, The Minas Gerais State economic development department ( Secretaria de Desenvolvimento Econômico do Estado de Minas Gerais 8.71 -10.05 Its effects are backdated to February 2022, and the differences between the margins approved and those in effect will be captured by the offsetting account from February 1, 2022 and the date of ratification of the tariff adjustment with the margins approved by this Resolution.

OPERATING SEGMENTS

OPERATING SEGMENTS	12 Months Ended
	Dec. 31, 2022
Operating Segments
OPERATING SEGMENTS	5. OPERATING SEGMENTS The operating segments of the Company reflect their management and their organizational structure, used for monitoring its results. The Company also operates in the gas market, through its subsidiary Gasmig, and in other businesses with less impact on the results of its operations. The segment information is disclosed separately into the following 5 reportable segments: Generation: Transmission: Trading Distribution Investees segment, since their management is also linked to the CEMIGPar management unit (the office of the Chief Officer for Holdings). Transfer of energy from the generation activity to the trading activity comprises a transaction between segments, since it consists of obtaining of revenue from the sale of energy generated, and costs for purchase of energy to be traded - these are measured at sale prices estimated in accordance with criteria based on the Company’s model for management of these businesses, using market prices as a reference. Schedule of operating revenues, costs and expenses Information by Segment as of and for The Year Ended December 31, 2022 Description Energy Investees Total Inter segment transactions (1) Reconciliation (2) (3) Total Generation Transmission Trading Distribution NET REVENUE 2,661 1,195 7,918 20,919 3,697 36,390 (1,423) (504) 34,463 COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID (331) - (6,880) (11,938) (2,736) (21,885) 1,423 442 (20,020) OPERATING COSTS AND EXPENSES (3) Personnel (162) (135) (12) (913) (130) (1,352) - - (1,352) ‘Employees and managers’ income sharing (15) (11) (6) (40) (11) (83) - - (83) Post-employment obligations (66) (42) (10) (421) (87) (626) - - (626) Materials, outsourced services and others expenses (revenues) (395) (96) (14) (1,785) (203) (2,481) - 62 (2,419) Depreciation and amortization (328) - - (738) (109) (1,182) - - (1,182) Operating provisions and impairment (18) (3) (34) (398) (3) (456) - - (456) Construction costs - (291) - (3,193) (52) (3,536) - - (3,536) Total operating costs (984) (578) (76) (7,488) (595) (9,716) - 62 (9,655) OPERATING COSTS AND EXPENSES (1,315) (578) (6,956) (19,426) (3,331) (31,601) 1,423 504 (29,675) Equity in earnings of unconsolidated investees, net (2) 3 - - 844 845 - - 845 Gains arising from the sale of non-current asset held for sale - - - - 52 52 - - 52 Fair value of business combination - - - - 5 5 - - 5 OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES) 1,344 620 962 1,493 1,267 5,686 - - 5,686 Finance net income (expenses) (150) (96) 34 (1,115) (239) (1,566) - - (1,566) INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX 1,194 524 996 378 1,028 4,120 - - 4,120 Income tax and social contribution tax (307) (174) (314) 67 702 (26) - - (26) NET INCOME FOR THE YEAR 887 350 682 445 1,730 4,094 - - 4,094 Equity holders of the parent 887 350 682 445 1,728 4,092 - - 4,092 Non-controlling interests - - - - 2 2 - - 2 Information by Segment as of and for The Year Ended December 31, 2021 Account/description Energy Investees Total Inter segment transactions (1) Reconciliation (2) (3) Total Generation Transmission Trading Distribution NET REVENUE 2,921 1,094 6,430 22,345 2,858 35,648 (1,575) (427) 33,646 COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID (795) - (5,735) (14,853) (2,011) (23,394) 1,575 370 (21,449) OPERATING COSTS AND EXPENSES (3) Personnel (149) (115) (20) (847) (109) (1,240) - - (1,240) ‘Employees and managers’ income sharing (14) (14) (3) (94) (9) (134) - - (134) Post-employment obligations (5) 3 (1) 19 (32) (16) - - (16) Materials, outsourced services and others expenses (revenues) (209) (94) (14) (1,524) (165) (2,006) - 57 (1,949) Depreciation and amortization (254) (3) (1) (683) (108) (1,049) - - (1,049) Operating provisions and impairment (20) (12) (14) (198) (120) (364) - - (364) Construction costs - (184) - (1,802) (50) (2,036) - - (2,036) Total operating costs (651) (419) (53) (5,129) (593) (6,845) - 57 (6,788) OPERATING COSTS AND EXPENSES (1,446) (419) (5,788) (19,982) (2,604) (30,239) 1,575 427 (28,237) Periodic Tariff Revision, net - 215 - - - 215 - - 215 Renegotiation of hydrological risk (Law 14,052/20), net 1,032 - - - - 1,032 - - 1,032 Gains arising from the sale of non-current asset held for sale - - - - 109 109 - - 109 Equity in earnings of unconsolidated investees, net 54 - - - 128 182 - - 182 Fair value of business combination - 4 - - - 4 - - 4 OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES) 2,561 894 642 2,363 491 6,951 - - 6,951 Finance net income (expenses) (758) (395) 15 (7) (1,107) (2,252) - - (2,252) INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX 1,803 499 657 2,356 (616) 4,699 - - 4,699 Income tax and social contribution tax (409) (78) (224) (655) 420 (946) - - (946) NET INCOME FOR THE YEAR 1,394 421 433 1,701 (196) 3,753 - - 3,753 Equity holders of the parent 1,394 421 433 1,701 (198) 3,751 - - 3,751 Non-controlling interests - - - - 2 2 - - 2 (1) The only inter-segment transactions are from the generation to the trading segment, as explained above. (2) The reconciliation between the published amounts for the segments and the accounting information on revenue and costs indicates the transactions between the consolidated companies (eliminations). (3) The information on operational costs and expenses separated by type is segregated in accordance with the internal business model, which has immaterial differences in relation to the accounting information. Information by Segment as of and for The Year Ended December 31, 2020 Account/description Energy Investees Total Inter segment transactions (1) Reconciliation (2) (3) Total Generation Transmission Trading (1) Distribution NET REVENUE 2,589 778 5,382 16,512 1,673 26,934 (1,324) (382) 25,228 COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID (528) - (5,027) (9,960) (1,083) (16,598) 1,324 332 (14,942) OPERATING COSTS AND EXPENSES Personnel (170) (102) (16) (886) (102) (1,276) - - (1,276) ‘Employees and managers’ income sharing (16) (14) (2) (93) (17) (142) - - (142) Post-employment obligations (42) (38) (6) (297) (55) (438) - - (438) Materials, outsourced services and others expenses (revenues) (178) (65) (11) (1,327) (110) (1,691) - 50 (1,641) Depreciation and amortization (205) (5) (1) (668) (110) (989) - - (989) Operating provisions and impairment (32) 7 (1) (274) (123) (423) - - (423) Construction costs - (147) - (1,384) (50) (1,581) - - (1,581) Total operating costs (643) (364) (37) (4,929) (567) (6,540) - 50 (6,490) OPERATING COSTS AND EXPENSES (1,171) (364) (5,064) (14,889) (1,650) (23,138) 1,324 382 (21,432) Periodic Tariff Revision, net - 502 - - - 502 - - 502 Fair value of business combination - 51 - - - 51 - - 51 Equity in earnings of unconsolidated investees, net 11 - - - 346 357 - - 357 OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES) 1,429 967 318 1,623 369 4,706 - - 4,706 Finance expenses (322) (152) 21 22 (474) (905) - - (905) INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX 1,107 815 339 1,645 (105) 3,801 - - 3,801 Income tax and social contribution tax (308) (222) (81) (430) 105 (936) - - (936) NET INCOME FOR THE YEAR 799 593 258 1,215 - 2,865 - - 2,865 Equity holders of the parent 799 593 258 1,215 (1) 2,864 - - 2,864 Non-controlling interests - - - - 1 1 - - 1 (1) The only inter-segment transactions are from the generation to the trading segment, as explained above. (2) The reconciliation between the published amounts for the segments and the accounting information on revenue and costs indicates the transactions between the consolidated companies (eliminations). (3) The information on operational costs and expenses separated by type is segregated in accordance with the internal business model, which has immaterial differences in relation to the accounting information. The information for assets by segment is not presented, because this is not part of the information made available to the Company’s Chief Operating Decision Maker (‘CODM’). Accounting policy The operating results of all operating segments for which discrete financial information is available, are reviewed regularly by the Company’s CODM, to make decisions about resources to be allocated to the segment, and to assess its performance. Segment results that are reported to the CODM include items directly attributable to the segment as well as those that can be allocated on a reasonable basis.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents [abstract]
CASH AND CASH EQUIVALENTS	6. CASH AND CASH EQUIVALENTS Schedule of cash and cash equivalents 2022 2021 Bank accounts 95 117 Cash equivalents Bank certificates of deposit (CDBs) (1) 1,049 625 Overnight (2) 294 81 Others 3 2 Short term investments 1,346 708 Cash and cash equivalents 1,441 825 (1) Bank Certificates of Deposit Certificados de Depósito Bancário Certificados de Depósito Inter-bancário Câmara de Custódia e Liquidação (2) Overnight 13.62 13.64 8.87 9.14 Note 31 provides information in relation to the exposure of the Company to interest rate risks, and a sensitivity analysis of their effects on financial assets and liabilities. Accounting policy Cash and cash equivalents consist of balances in bank current accounts and short-term highly liquid investments subject to an insignificant risk of change in value, held to meet the short-term cash management of the Company and its subsidiaries. More information about the accounting practices is shown in Note 31.

MARKETABLE SECURITIES

MARKETABLE SECURITIES	12 Months Ended
	Dec. 31, 2022
Marketable Securities
MARKETABLE SECURITIES	7. MARKETABLE SECURITIES Schedule of marketable securities 2022 2021 Investments Current Bank certificates of deposit (CDBs) (1) 191 101 Financial Notes (LFs) - Banks (2) 1,140 1,417 Treasury Financial Notes (LFTs) (3) 402 178 Others 12 28 1,745 1,724 Non-current Bank certificates of deposit (CDBs) (1) 127 - Financial Notes (LFs) - Banks (2) - 348 Debentures (4) 7 5 Others - 1 134 354 1,879 2,078 (1) Bank Certificates of Deposit (Certificados de Depósito Bancário, or CBDs), accrued interest varying between 103% to 104.4% of the CDI Rate (Interbank Rate for Interbank Certificates of Deposit or Certificados de Depósito Inter-bancário - CDIs) published by the Custody and Settlement Chamber (Câmara de Custódia e Liquidação, or Cetip) on December 31, 2022 (107.24% on December 31, 2021). (2) Bank Financial Notes ( Letras Financeiras (3) Treasury Financial Notes (LFTs) are fixed-rate securities, their yield follows the daily changes in the Selic rate between the date of purchase and the date of maturity. The LFTs had remuneration rates varying between 13.65% and 13.88% in 2022 (9.12% and 9.50% in 2021). (4) Debentures Note 31 provides a classification of these marketable securities. Investments in marketable securities of related parties are shown in Note 30. The Company classifies the interest of marktable securities as investing activities, which is the most appropriate classification for the business.

RECEIVABLES FROM CUSTOMERS

RECEIVABLES FROM CUSTOMERS	12 Months Ended
	Dec. 31, 2022
Receivables From Customers
RECEIVABLES FROM CUSTOMERS	8. RECEIVABLES FROM CUSTOMERS Schedule of trade and other receivables Balances not yet due Up to 90 days past due More than 91 up to 360 days past due More than 361 days past due 2022 2021 Billed supply 1,415 568 642 615 3,240 3,410 Unbilled supply 1,244 - - - 1,244 930 Other concession holders - wholesale supply 22 45 - - 67 52 Other concession holders - wholesale supply, unbilled 369 - - - 369 265 CCEE (Power Trading Chamber) 33 121 7 1 162 169 Concession Holders - power transport 53 18 22 87 180 170 Concession Holders - power transport, unbilled 370 - - - 370 319 (-) Provision for expected credit losses (146) (87) (112) (475) (820) (833) 3,360 665 559 228 4,812 4,482 Current assets 4,769 4,430 Non-current assets 43 52 As from August 2022, to provide a more accurate estimate of losses expected in connection with overdue client accounts, the life time probabilities of default changed from 12 to 24 months. This resulted in a reversal of R$ 131 The Company’s exposure to credit risk related to customers and traders is provided in Note 31. The expected credit losses are considered to be sufficient to cover any potential losses in the realization of accounts receivable, and the breakdown by type of customers is as follows: Schedule of provision for allowance for doubtful accounts 2022 2021 Residential 272 221 Industrial 168 185 Commercial, services and others 203 220 Rural 33 34 Public authorities 28 45 Public lighting 1 2 Public services 33 38 Charges for use of the network (TUSD) 82 88 820 833 On July 31, 2020 CEMIG D filed an application to the tax authority of State of Minas Gerais to offset debts for energy consumption and service owed by the direct and indirect administrations of Minas Gerais State, using amounts of ICMS tax payable, under Article 3 of Minas Gerais State Decree 47,908/2020, which regulated State Law 47,891/2020. The debts from the State of Minas Gerais that qualify for offset are those past due on June 30, 2019, an amount of R$ 222 11 Changes in the expected credit losses are as follows: Schedule of changes in provision for doubtful accounts Balance on December 31, 2019 810 Additions, net (Note 28) 146 Disposals (244) Balance on December 31, 2020 712 Additions, net (Note 28) 144 Disposals (23) Balance on December 31, 2021 833 Additions, net (i) (Note 28) 109 Disposals (122) Balance on December 31, 2022 820 (2) (i) Presented net of the reversal of R$ 130,569. Accounting policy Accounts receivable from customers, which include traders and power transport concession holders are initially recognized at the sales value of the energy supplied or the value of the gas supplied and are measured at amortized cost. These receivables are stated with the amount of sales tax included, net of the taxes withheld by the payers, which are recognized as recoverable taxes. The adjustment for expected credit losses is recorded based on policies approved by Management. The main criteria defined by the Company and its subsidiaries are: (i) for consumers with significant amounts outstanding, the balance receivable is analyzed taking into account the history of the debt, ongoing negotiations and real guarantees; and (ii) for large consumers, an individual analysis is made of debtors and ongoing initiatives to receive the credits. For captive customers, the Company adopts in its analysis a simplified approach, considering that the balances of its Accounts Receivable do not have significant financing components and estimates the expected loss considering the average history of non-collection over the total amount billed in each month, based on 24 months of billing, segregated by consumer class and projected for the next 12 months considering the age of maturity of the invoices, including those not yet due and unbilled. The expected losses for overdue accounts of customers that renegotiated their debt is measured based on the maturity date of the original invoice, despite the new terms negotiated. Expected losses are fully recognized for accounts overdue for more than 24 months. Expected losses for invoices unbilled, not yet due or less than 12 months past due are measured according to the potential default events, or losses of credit expected for the whole life of a financial instrument, if the credit risk has significantly increased since its initial recognition. The contract asset is transferred to the financial asset (Consumers and resellers and concessionaires - Energy transport), within the scope of IFRS 9, after the issuance of the credit notice, monthly issued by ONS, authorizing RAP billing, which is when the right to consideration is unconditional. The financial asset is recognized at the transaction price and the assets are subsequently measured at amortized cost, using the effective interest method, adjusted by impairment losses, when applicable, and recognizing the deferred taxes. As required by IFRS 9 - Financial Instruments, the financial asset carrying amount is analyzed and, when applicable, a loss allowance for expected credit losses is recognized.

RECOVERABLE TAXES

RECOVERABLE TAXES	12 Months Ended
	Dec. 31, 2022
Recoverable Taxes
RECOVERABLE TAXES	9. RECOVERABLE TAXES Schedule of recoverable taxes 2022 2021 Current ICMS (VAT) 449 113 PIS/Pasep (a) (b) 258 329 Cofins (a) (b) 1,189 1,508 Others 21 19 1,917 1,969 Non-current ICMS (VAT) (b) 548 342 PIS/Pasep (a) 166 316 Cofins (a) 644 1,339 1,358 1,997 3,275 3,966 a) Pis/Pasep and Cofins taxes credits over ICMS The Company and its subsidiaries recorded the PIS/Pasep and Cofins credits corresponded to the amount of these taxes over ICMS paid in the period of July 2003 to May 2019. Thus, final court judgment has also been given, against which there is no further appeal, in favor of the similar actions filed by CEMIG’s wholly-owned subsidiaries Sá Carvalho, CEMIG Geração Distribuída (former UTE Ipatinga S.A.), CEMIG Geração Poço Fundo S.A. (previously denominated UTE Barreiro S.A.) and Horizontes Energia S.A.. The credits of these companies were approved by the Brazilian tax authority ( Receita Federal do Brasil The Company and its subsidiaries have two ways to recover the tax credit: (i) offsetting of the amount receivable against amounts payable of PIS/Pasep and Cofins taxes, monthly, within the five-year period specified by the relevant law of limitation; or (ii) receipt of specific credit instruments ‘ precatórios The Company, in addition of the ability of receiving the credits through ‘ precatórios’ On May 12, 2020, the Brazilian tax authority granted the Company’s request for ratification of the credits of PIS/Pasep and Cofins taxes arising from the legal action on which final judgment, subject to no further appeal, was given in favor of CEMIG D and CEMIG GT are offsetting since May 2020 the amount receivable against amounts of federal taxes payable on a monthly basis, within the five-year period specified by the relevant law of limitation. Based on the opinion of legal advisors, the Company had constituted a liability related to the portion of tax credits corresponding to the period of the last 10 years, that is, from June 2009 to May 2019, net of PIS/Pasep and Cofins levied on its update revenue. On June 27, 2022, the Draft Law 1,280/22, which provided for the full allocation of tax credits related to the issue of PIS/Pasep and Cofins on ICMS to customers of electricity distributors, without the limitation of the period of 10 years mentioned above was converted into Law 14,385/22 and the Company made an allowance, posting an additional amount in liabilities, as per Note 21. The Company’s management awaits the Law regulation by ANEEL and is assessing possible future actions related to this matter with its legal advisers. After the STF’s ( Superior Tribunal Federal means Federal Court) 220 On August 1, 2022, the individual action filed by Gasmig, which dealt with the exclusion of ICMS from the PIS/Pasep and Cofins calculation basis, became final and unappealable. As of the final decision, Gasmig will be able to start the procedures for withdrawing judicial deposits and qualifying the tax credit with the Federal Revenue Service. For more information about the amounts to be refunded by CEMIG D and Gasmig to customers, see Note 21. As of December 31, 2022, the Company carries current asset and non-current asset in the amount of R$ 1,012 1,234 In 2022, credits of PIS/Pasep and Cofins taxes were offset against payable federal taxes in the amount of R$ 1,453 1,786 b) Other recoverable taxes The ICMS (VAT) credits, reported in non-current assets, arise mainly from acquisitions of property, plant and equipment, and intangible assets, and can be offset against taxes payable in the next 48 months. The transfer to non-current is made in accordance with management's best estimate of the amounts which will likely be realized in 12 months after these financial statements reporting date. Credits of PIS/Pasep and Cofins generated by the acquisition of machinery and equipment can be offset immediately.

INCOME AND SOCIAL CONTRIBUTION

INCOME AND SOCIAL CONTRIBUTION TAXES	12 Months Ended
	Dec. 31, 2022
Income And Social Contribution Taxes
INCOME AND SOCIAL CONTRIBUTION TAXES	10. INCOME AND SOCIAL CONTRIBUTION TAXES a) Income tax and social contribution tax recoverable The balances of income tax and social contribution tax refer to tax credits in the corporate income tax returns of previous years and to advance payments which will be offset against federal taxes eventually payable. Current tax assets and current tax liabilities related to income tax and social contribution tax are offset in the statement of financial position subject to criteria established in IAS 12. Schedule of income and social contribution taxes recoverable 2022 2021 Income tax 707 763 Social contribution tax 241 251 Income and social contribution tax credits 948 1,014 Current 775 699 Non-current 173 315 The balances of income tax and social contribution tax posted in non-current assets arise from advanced payments required by tax law and withholding taxes, which the expectation of offsetting is greater than 12 months. b) Income tax and social contribution tax payable The balances of income tax and social contribution tax recorded in current liabilities refer mainly to the taxes owed by the subsidiaries which report by the Real Income method and have opted to make monthly payments based on estimated revenue, and also by the subsidiaries that have opted for the Presumed Income method, in which payments are made quarterly. Schedule of income and social contribution taxes payable 2022 2021 Current Income tax 198 147 Social contribution tax 42 43 Total 240 190 The company has some uncertainties relating to the treatments of certain taxes on income, and management has concluded that it is more probable than not that the tax authority will accept the Company’s conclusions. The effects of the potential contingencies are stated in Note 25. c) Deferred income tax and social contribution tax The Company has deferred taxed assets and liabilities from unused tax loss carryforwards, negative base for the social contribution tax, and deductible temporary differences, at the statutory rates applicable to each legal entity in Brazil of 25% (for Income tax) and 9% (for the social contribution tax), as follows: Schedule of deferred income and social contribution taxes 2022 2021 2020 Deferred tax assets Tax loss carryforwards 987 807 401 Provisions for contingencies 602 542 538 Impairment on investments 56 244 640 Fair value of derivative financial instruments (PUT SAAG) 229 216 182 Post-employment obligations 1,852 1,981 2,168 Estimated credit losses 319 315 256 Others 665 150 138 Total 4,710 4,255 4,323 Deferred tax liabilities Funding cost (9) (5) Deemed cost (156) (219) (225) Fair value of assets acquired in business combination (456) (466) (486) Borrowing costs capitalized (170) (165) (169) Taxes on unredeemed income - presumed income (9) (4) - Adjustment to expectation of cash flow - Concession assets (263) (245) (242) Adjustment of contract assets (940) (895) (768) Adjustment to fair value: Swap - Loss (210) (412) (1,002) Updating on escrow deposits (8) (7) (6) Reimbursement of costs - GSF (274) (319) - Others (27) (15) (12) Total (2,522) (2,752) (2,910) Total, net 2,188 1,503 1,413 Total assets 3,120 2,465 2,453 Total liabilities (932) (962) (1,040) The changes in deferred income tax and social contribution tax were as follows: Schedule of changes in deferred income and social contribution taxes Balance on December 31, 2019 1,660 Effects allocated to net profit (252) Effects allocated to Statement of comprehensive income 4 Others 1 Balance on December 31, 2020 1,413 Effects allocated to net income 210 Effects allocated to Statements of comprehensive income (102) Deferred taxes received in corporate reorganization (16) Others (2) Balance on December 31, 2021 1,503 Effects allocated to net income 924 Effect allocated to other comprehensive income (237) Others (3) Balance on December 31, 2022 2,188 The estimated taxable incomes forecast, on which the realization of deferred tax asset are based, are determined by the annual budget and the long-term budget, both reviewed periodically, and by the historical income. However, the taxable income may be either higher or lower than the evaluation used by the management when the amount of the deferred tax recognized was determined. Based on the estimates from the Company and its subsidiaries, it is probable that future taxable income will be available against which the unused tax losses and unused tax credits can be utilized and the Company estimated that the balance of deferred tax asset as of December 31, 2022, will be recovered, as follows: Schedule of estimated balance of deferred tax asset 2023 884 2024 766 2025 621 2026 596 2027 601 2028 to 2030 865 2031 to 2032 378 4,710 d) Reconciliation of income tax and social contribution tax effective rate This table reconciles the statutory income tax (rate 25 9 Schedule of reconciliation of statutory on income and social contribution Taxes 2022 2021 Income before income tax and social contribution tax 4,121 4,699 Income tax and social contribution tax - nominal expense (34%) (1,401) (1,597) Tax effects applicable to: Gain in subsidiaries by equity method (net of effects of Interest on Equity) 182 6 Tax incentives 62 63 Difference between Presumed Income and Real Income 97 146 Non-deductible penalties (45) (23) Interest on equity declared 722 325 Estimated credit losses from related parties 234 - Realization of goodwill (Note 32) 108 - Income arising from the Light sale - 154 Others 15 (20) Income tax and Social Contribution - effective gain (expense) (26) (946) Current tax (950) (1,156) Deferred tax 924 210 Income tax and social contribution tax - effective expense (26) (946) Effective rate 0.63% 20.12% Accounting policy The income tax and social contribution tax expenses represents the total amount of current and deferred taxes, which are presented separately in the financial statements. The Company is subject to the regular tax regime ‘ Lucro Real’ Deferred and current tax items are recognized in correlation to the underlying transaction either in OCI or directly in equity. Periodically, in accordance with IFRIC 23, the Company and its subsidiaries evaluate positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Current Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date. Advances, or tax credits, are presented as current or non-current assets, in accordance with the expected date of their realization at the balance sheet date, when the tax amounts are duly calculated and offset against advances made. Deferred Deferred tax is recognized for temporary differences between the carrying amount of an asset or liability in the statement of financial position and its tax base at the reporting date. Deferred tax liabilities are recognized for all the inter-temporal tax differences. Deferred tax assets are recognized for all the temporary differences deductible, to the extent that it is probable that future taxable income will be available for the temporary differences to be offset, except: · When the deferred tax (asset or liability) arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting income nor taxable income or loss. · In respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future; and · In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable income will be available against which the temporary differences can be utilized. These taxes are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred income tax and social contribution tax assets are reviewed at the reporting date and are reduced to the extent that their realization is no longer probable or recognized to the extent that it becomes probable that future taxable incomes will allow them to be recovered. The Company offsets deferred tax assets and deferred tax liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on the same taxable entity. Government grants Government grants are recognized when there is reasonable assurance that the grant will be received, and all attached conditions will be complied with, in line with IAS 20. The subsidiaries CEMIG D and CEMIG GT have ventures in an area incentivized by SUDENE area, which result in the recognition of its right to a 75 Given the legal restriction on the distribution of net income corresponding to the tax incentive, the Company maintains the amount related to the incentive granted in the tax incentive reserve. For more details, see Note no. 26.

ACCOUNTS RECEIVABLE FROM THE ST

ACCOUNTS RECEIVABLE FROM THE STATE OF MINAS GERAIS	12 Months Ended
	Dec. 31, 2022
Accounts Receivable From State Of Minas Gerais
ACCOUNTS RECEIVABLE FROM THE STATE OF MINAS GERAIS	11. ACCOUNTS RECEIVABLE FROM THE STATE OF MINAS GERAIS The Company has a balance receivable from the State of Minas Gerais, recognized in non-current assets, of R$ 13 13 On June 30, 2021, the Company retained the remaining portion of dividends to be paid to State of Minas Gerais and awaits development of the issue with CPRAC (government agency). Regarding the discussion on the merits of the criterion used in the past for AFAC’s monetary updating, if a solution is not successfully reached either through CPRAC or any legal proceedings on the merits, Management, based on assessment of legal advisors, has assessed the chances of loss as ‘possible’.

ESCROW DEPOSITS

ESCROW DEPOSITS	12 Months Ended
	Dec. 31, 2022
Escrow Deposits
ESCROW DEPOSITS	12. ESCROW DEPOSITS Schedule of payments related to escrow deposits 2022 2021 Labor claims 259 267 Tax contingencies Income tax on Interest on Equity 31 30 PIS/Pasep and Cofins taxes (1) 70 68 Donations and legacy tax (ITCD) 60 56 Urban property tax (IPTU) 96 87 Finsocial tax 44 41 Income and Social Contr. Tax on indemnity for employees’ ‘Anuênio’ benefit (2) 305 290 Income tax withheld at source on inflationary income 9 9 Income tax and contribution tax effective rate (3) 106 76 Others (4) 123 103 Escrow deposits tax issues 844 760 Others Regulatory 46 53 Third party 9 12 Customer relations 8 8 Court embargo 20 19 Others 21 36 Escrow deposits other 104 128 Long term escrow deposit 1,207 1,155 (1) This refers to escrow deposits in the action challenging the constitutionality of inclusion of ICMS tax within the amount to which PIS/Pasep and Cofins taxes are applied. (2) See more details in Note 25 - Provisions under the section relating to the ‘Anuênio indemnity’. (3) Court escrow deposit in the proceedings challenging charging of corporate income tax and the Social Contribution tax on payments of Interest on Equityand application of the Social Contribution tax to cultural and artistic donations and sponsorship, expenses on punitive fines, and taxes with enforceability suspended. (4) Includes escrow deposits from legal actions related to INSS and PIS/Pasep and Cofins taxes.

REIMBURSEMENT OF TARIFF SUBSIDI

REIMBURSEMENT OF TARIFF SUBSIDIES	12 Months Ended
	Dec. 31, 2022
Reimbursement Of Tariff Subsidies
REIMBURSEMENT OF TARIFF SUBSIDIES	13. REIMBURSEMENT OF TARIFF SUBSIDIES Subsidies given on tariffs charged to users of distribution services are reimbursed to distributors by payments of funds from the Energy Development Account (CDE). In 2022, the amount recognized as subsidies revenues, reimbursed through the transfer of resources of Energy Development Account (CDE), was R$ 936 986 97 86 91 82 6 4 On March 10, 2023, CEMIG D entered into an agreement for the assignment of credits without co-obligation with Banco ABC Brasil S.A. to anticipate the receivables with CDE in the amount of BRL 100 25 75 98

CONCESSION FINANCIAL AND SECTOR

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2022
Concession Financial And Sector Assets And Liabilities
CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES	14. CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES Schedule of financial assets and liabilities of concession 2022 2021 Concession financial assets Energy distribution concessions (14.1) 1,370 684 Gas distribution concessions (14.1) 37 34 Indemnifiable receivable - Generation (14.2) 692 816 Concession grant fee - Generation concessions (14.3) 2,950 2,792 5,049 4,326 Sector financial assets Amounts receivable from Parcel A (CVA) and Other Financial Components (14.4) 944 2,148 Total 5,993 6,474 Current assets 1,055 1,505 Non-current assets 4,938 4,969 2022 2021 Sector financial liabilities Amounts receivable from Parcel A (CVA) and Other Financial Components (14.4) - (51) Total - (51) The changes in concession financial assets related to infrastructure are as follows: Schedule of changes in concession financial assets related to infrastructure Distribution Generation Gas Total Balance on December 31, 2019 460 3,284 24 3,768 Amounts received - (266) - (266) Transfers from contract assets 60 - - 60 Transfers from (to) intangible assets (5) - - (5) Monetary adjustment 15 347 5 367 Balance on December 31, 2020 530 3,365 29 3,924 Transfers of contract assets 110 - - 110 Transfers to intangible assets (9) - - (9) Additions Interest 54 523 5 582 Disposals (1) - - (1) Amounts received - (280) - (280) Balance on December 31, 2021 684 3,608 34 4,326 Additions - - - - Transfers of contract assets 670 - - 670 Transfers to intangible assets (22) - - (22) Interest 39 514 3 556 Fair Value Adjustments - (171) - (171) Disposals (1) - - (1) Amounts received - (309) - (309) Balance on December 31, 2022 1,370 3,642 37 5,049 a) Distribution - Financial assets The energy and gas distribution concession contracts are within the scope of IFRIC 12. The financial assets under these contracts refer to the investments made in infrastructure that will be paid by grantor at the end of the concession period. The financial assets are measured at fair value through income or loss, in accordance with regulation of the energy segment and concession contracts executed by CEMIG and its subsidiaries and the granting authorities. b) Generation - Indemnity receivable These balances were recognized in financial assets, at fair value through income or loss. On July 28, 2022 ANEEL revoked Normative Resolution (ReN) 942, by publication of ReN 1,027, establishing the general methodology and criteria for calculation of fair value - to be based on New Replacement Value. The Valuation Report was concluded, with the following results: Schedule of generation indemnity receivable Generation plant Concession expiration date Installed capacity (MW) (information of MW not audited) Net balance of assets based on historical cost Net balance of assets based on fair value - ReN 1,027/2022 Financial Update Net balance of assets on December 31, 2022 Lot D UHE Três Marias July 2015 396.00 71 167 12 179 UHE Salto Grande July 2015 102.00 12 86 6 92 UHE Itutinga July 2015 52.00 4 10 1 11 UHE Camargos July 2015 46.00 7 20 1 21 PCH Piau July 2015 18.01 2 4 - 5 PCH Gafanhoto July 2015 14.00 1 5 - 6 PCH Peti July 2015 9.40 1 6 - 6 PCH Dona Rita Sep. 2013 2.41 1 2 - 2 PCH Tronqueiras July 2015 8.50 2 9 1 9 PCH Joasal July 2015 8.40 2 6 - 7 PCH Martins July 2015 7.70 2 4 - 5 PCH Cajuru July 2015 7.20 4 19 1 20 PCH Paciência July 2015 4.08 1 4 - 4 PCH Marmelos July 2015 4.00 1 2 - 3 Others UHE Volta Grande Feb. 2017 380.00 - - - - UHE Miranda Dec. 2016 408.00 35 91 7 97 UHE Jaguara Aug. 2013 424.00 46 138 10 148 UHE São Simão Jan. 2015 1,710 27 71 5 77 3,601 219 644 44 691 With the conclusion of the Valuation Report, the Company wrote off the financial asset in the amount of R$ 172 691 The Valuation Report on the assets is subject to inspection by ANEEL, which may request complementary documentation. As a result there may be adjustments to the amounts resulting from the valuation process - in which case the concession holder has the right of defense and reply. The due date and form of payment of the investments made after entry into operation of the basic plant plans, which have not yet been amortized or depreciated, will be decided by the Grantor after inspection and ratification of the reimbursements amounts. c) Concession grant fee - Generation concessions The concession grant fee paid by the Company for a 30-year concession contracts No. 08 to 16/2016, related to 18 hydroelectric plants of Auction 12/2015, won by CEMIG GT, was an amount of R$ 2,216 was recognized as a financial asset measured at amortized cost, as CEMIG GT has an unconditional right to receive the amount paid, updated by the IPCA Index and remuneratory interest (the total amount of which is equal to the internal rate of return on the project), during the period of the concession. The changes in concession financial assets are as follows: The changes in these concession financial assets SPC Plants 2021 Interest Amounts received 2022 CEMIG Geração Três Marias S.A. Três Marias 1,584 254 (166) 1,672 CEMIG Geração Salto Grande S.A. Salto Grande 497 80 (52) 525 CEMIG Geração Itutinga S.A. Itutinga 187 33 (22) 198 CEMIG Geração Camargos S.A. Camargos 140 25 (17) 148 CEMIG Geração Sul S.A. Coronel Domiciano, Joasal, Marmelos, Paciência and Piau 184 34 (23) 195 CEMIG Geração Leste S.A. Dona Rita, Ervália, Neblina, Peti, Sinceridade and Tronqueiras 125 26 (18) 133 CEMIG Geração Oeste S.A. Cajurú, Gafanhoto and Martins 75 15 (11) 79 Total 2,792 467 (309) 2,950 SPC Plants 2020 Interest 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 SPC Plants 2019 Interest 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 Sector assets and liabilities d) Account for compensation of variation of parcel A items (CVA) and Other financial components As established in the amendment to the concession contract, there is a guarantee that in the event of termination of the concession contract, for any reason, the remaining balances (assets and liabilities) of any shortfall in payment or reimbursement through the tariff must also be paid by the grantor. The balances on (i) the CVA ( Compensation for Variation of Parcel A items Other financial components 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 or are to be ratified, are as follows: Schedule of financial assets and financial liabilities with the tariff adjustments Financial position 2022 2021 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 544 400 944 989 4,133 5,122 Current assets 544 202 746 989 2,397 3,386 Non-current assets - 198 198 - 1,736 1,736 Liabilities - - - (1,040) (1,985) (3,025) Current liabilities - - - (1,040) (1,175) (2,215) Non-current liabilities - - - - (810) (810) Total current, net 544 202 746 (51) 1,222 1,171 Total non-current, net - 198 198 - 926 926 Total, net 544 400 944 (51) 2,148 2,097 Financial components 2022 2021 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 141 (140) 1 24 (91) (67) Tariff for use of transmission facilities of grid participants 4 211 215 146 97 243 Tariff for transport of Itaipu supply - 18 18 13 (1) 12 Alternative power source program (Proinfa) 39 (8) 31 11 19 30 ESS/EER System Service/Energy Charges 378 205 583 31 953 984 Energy bought for resale 234 (1,322) (1,088) 390 1,178 1,568 Other financial components Over contracting of supply (1) 40 710 750 (68) 193 125 Neutrality of Parcel A (33) 236 203 24 73 97 Billing return - Covid Account (2) - - - (371) - (371) Other financial items (236) 538 302 (230) (226) (68) Excess demand and reactive power (23) (48) (71) (21) (47) (456) Total 544 400 944 (51) 2,148 2,097 (1) 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. In 2020, ANEEL published the Dispatch 2,508, which set new amounts for distributors’ over contracting of 2017 in the amount of R$39, which was considered in the 2021 tariff process. Due to the administrative appeals submitted to ANEEL, the amounts of overcontracting had their values adjusted through ANEEL's dispatch 2.168, of 2022. With the publication of the order, and considering the current rules, the amount of R$219, pending transfer from 2017, will be considered in the next tariff process. Regarding the amount of R$27 related to the 2018 overcontracting, the Company continues to recognize the right and awaits publication of the respective order. (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 was returned to customers in the tariff process of 2021, updated by the Selic rate, ensuring of neutrality. Changes in balances of sector financial assets and liabilities are as follow: Changes in balances of these sector assets and liabilities Balance on 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 on December 31, 2020 (98) Additions 1,908 Amortization 238 Transfer of other liabilities (1) (15) Updating - Selic rate (Note 29) 64 Balance on December 31, 2021 2,097 Additions (386) Amortization (761) (-) Proceeds from loan - Water scarcity account (191) Updating - Selic rate (Note 29) 185 Balance on December 31, 2022 944 (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. Tariff adjustment - CEMIG D On June 22, 2022, after an extension of the previous tariffs for 25 days while decision at the federal level on measures for tariff mitigation were expected, ANEEL ratified the result of the CEMIG D’s Annual Tariff Adjustment, to be in effect until May 27, 2023, with average effect on customers of 8.80 14.31 6.23 5.22 This result arises from: (i) variation of 3.89% in the Portion B costs (manageable costs), due to the IPCA inflation index over the 12 prior months, and (ii) direct pass-throughs within the tariff, which had an impact of 4.91%, but which had no economic effect for the CEMIG D, not affecting its profitability, relating to the following items: (a) increase of 4.78% in non-manageable costs (Portion A), mainly related to purchase of energy supply, regulatory charges and transmission charges, including the reducing effect of the R$410 inclusion in pass-throughs from the CDE (Energy Development Account) arising from the process of capitalization of Eletrobras; (b) reduction of 9.32%, referring to the financial components of the current process, in which an important element is inclusion of R$2,811 referring to the PIS/Pasep and Cofins taxes credits reimbursement, which generated a negative variation in the tariff of 15.20%; and (c) an effect of 9.45% relating to the financial components of the previous process withdrawal. For more information on the PIS/Pasep and Cofins taxes credits, see Note 21. Accounting policy Energy Distribution and Gas segment The portion of the infrastructure to be amortized during the concession period is recorded as an intangible asset, as provided for in IFRIC 12 - Concession contracts, and subsequently measured at cost less amortization. The amortization rates reflect the expected pattern of their consumption and are measured based on the asset carrying amount using the straight-line method, using the rates based on the expected useful life of the energy distribution assets, that are used by the grantor during the tariff process. The portion of the value of the assets which will not be fully amortized by the end of the concession is reported as a financial asset because it is an unconditional right to receive cash or another financial asset directly from the grantor. This portion is subsequently measured at the estimated fair value, which represents the New Replacement Value (Valor Nove de reposição, or VNR), based on the Regulatory Remuneration Base of Assets ratified by the grantor (ANEEL) in the tariff processes. Transmission segment Only after the satisfaction of the performance obligation to operate and maintain the infrastructure, the contract asset is classified as a financial asset (accounts receivable - concessionaires - energy transport), considering that the receipt of the consideration only depends on the passage of time. The discount rate related to the financial component of the concession contract asset represents the Company's best estimate for the financial remuneration of the investments in the transmission infrastructure, which represents the approximate percentage of what would be the cash price to be charged for the infrastructure built or improved by the concessionaire in a sale transaction. The implicit rate for pricing the financial component of the concession contract asset is established at the beginning of the investments and considers the credit risk of the counterparties. Financial portion of the transmission concession contracts renewed in accordance with Law 12,783/2013 Corresponding to the financial portion of remuneration for the assets related to the Existing Basic System Network (RBSE), that represents the amount payable from the date of the extension of the concessions until it was incorporated into the tariff (January 1, 2013 until June 30, 2017), to be collected over a period of eight years. The amounts to be received are subject to the applicable regulatory rules in the tariff process, including the mechanisms that monitor and measure efficiency. In this context, the unconditional right to consideration depends on the satisfaction of the performance obligation to operate and maintain, and is, thus, characterized as a contract asset. It is classified to financial assets only after an authorizing dispatch by ANEEL. Generation segment The concession fee right paid for the concession contracts granted by the Brazilian Grantor (ANEEL) in November 2015, has been classified as a financial asset, at amortized cost, as it represents an unconditional right to receive cash, adjusted by the IPCA index, and remuneratory interest, during the period of the concession. For the extension of the concession of the hydroelectric plants participating in the MRE, relating to the compensation for non-hydrological risks specified in Law 14,052/2020, an intangible asset was recognized, considering the nature of the right, which enables, by provision of law, the plants to be used for a period longer than the one specified in their original contracts, during the contract extension, the Company is entitled to sell the energy generated without constraint. The asset was measured at fair value in the initial recognition. The asset is amortized by the straight-line method for the new remaining period of the concession. For more details see Note 18. Impairment In assessing impairment of financial assets, the Company and its subsidiaries use historical trends of the probability of default, timing of recovery and the amounts of loss incurred, adjusted to reflect management’s judgment as to whether current economic and credit conditions are such that the actual losses are likely to be greater or less than suggested by historical trends.

CONCESSION CONTRACT ASSETS

CONCESSION CONTRACT ASSETS	12 Months Ended
	Dec. 31, 2022
Concession Contract Assets
CONCESSION CONTRACT ASSETS	15. CONCESSION CONTRACT ASSETS The balances of concession contract assets on December 31, 2022 were as follows: Schedule of detailed information about concession contract assets 2022 2021 Distribution - Infrastructure assets under construction 1,850 1,927 Gas - Infrastructure assets under construction 117 95 Transmission - National Grid (‘BNES’ - Basic Network of the Existing System) – Law 12,783/13 1,927 2,011 Transmission - Assets remunerated by tariff 2,810 2,347 6,704 6,380 Current 728 600 Non-current 5,976 5,780 Changes in concession contract assets are as follows: Schedule of contract assets Transmission Distribution Gas Total Balance on December 31, 2019 3,076 740 68 3,884 Additions 201 1,346 50 1,597 Inflation adjustment 438 - - 438 Results of the Periodic Tariff Revision 552 - - 552 Amounts received (623) - - (623) Disposals (7) - (2) (9) Transfers to financial assets - (60) - (60) Transfers to intangible assets - (883) (23) (906) Contract assets arising from business combination 108 - - 108 Impairment - (1) - (1) Balance on December 31, 2020 3,745 1,142 93 4,980 Additions 252 1,757 50 2,059 Inflation adjustment 660 - - 660 Results of the Periodic Tariff Revision 237 - - 237 Amounts received (612) - - (612) Disposals (5) - (3) (8) Others additions - - 6 6 Transfers to financial assets - (110) - (110) Transfers to intangible assets - (851) (51) (902) Contract assets arising from business combination 81 - - 81 Provision for Impairment - (11) - (11) Balance on December 31, 2021 4,358 1,927 95 6,380 Additions 407 3,098 61 3,566 Inflation adjustment 575 - - 575 Amounts received (608) - - (608) Disposals - - (3) (3) Others additions 5 - - 5 Transfers to financial assets - (762) - (762) Transfers to intangible assets - (2,412) (36) (2,448) Provision for Impairment - (1) - (1) Balance on December 31, 2022 4,737 1,850 117 6,704 The amount of additions in the year ended December 31, 2022 includes R$ 47 11.36 The Company has not identified any evidence of impairment of the others contract assets. Energy and gas distribution activities The assets of concession infrastructure of energy and gas distribution still under construction are recognized initially as contract assets, measured at amortized cost, including capitalized borrowing costs. When the assets start operations, the construction performance obligation is concluded and the assets are split into financial assets and intangible assets. The transmission activity For transmission concessions, the consideration to be paid to the Company arises from the concession contracts no. 006/97, no. 079/00, no. 004/05 and no. 006/11, as follows: Schedule of concession contracts 2022 2021 Current Concession contract - 004/05 (d) 29 27 Concession contract - 079/00 (b) 47 39 Concession contract - 006/11 (c) 8 7 Concession contract - 006/97 (a) National Grid (‘BNES’ - Basic Network of the Existing System) 408 318 National Grid - new facilities (RBNI) 236 209 728 600 Non-current Concession contract - 004/05 (d) 81 89 Concession contract - 079/00 (b) 143 152 Concession contract - 006/11 (c) 85 74 Concession contract - 006/97 (a) National Grid (‘BNES’ - Basic Network of the Existing System) 1,519 1,694 National Grid - new facilities (RBNI) 2,182 1,749 4,010 3,758 4,738 4,358 a) Concession contract no. 006/1997 The contract regulates the public service operation of the transmission facilities classified as part of the Basic Grid, in accordance with Law 9,074/1995 and pertinent regulations, in effect until December 31, 2042. The next Periodical Tariff Review - RTP will take place in June 2023, effective as of July 1, 2023. The index used to correct the contract is the Extended Consumer Price Index - IPCA. National Grid Assets- ‘BNES’ - the regulatory cost of capital updating On January 06, 2021, the Brazilian General Attorney's Office issued a legal opinion about the effects of the reversal of the court decision that had suspended the cost of equity remuneration of the transmission agents determined by Ministerial Order 120/2016, concluded that it must be updated by the cost of equity rate until July 1, 2020, which is the date that the payment took place, and must be included to RAP as of July 1, 2020 (2020-2021 cycle) for eight years. On April 22, 2021, ANEEL published Resolution no. 2,852, which altered Resolution no. 2,712/2020, defining, among other provisions, the financial component referred to. Thus, the cost capital associated with the financial components was incorporated into the calculation of the periodic review processes of 2018 deciding the RAP of the transmission concessions that were extended under Law 12,783/2013. This caused 2 effects: (i) A new value for the component to be considered in the RAP of the tariff cycles for 2020-2021 to 2025-2026; and (ii) a residual value for the difference between the amount paid to the transmission companies in the 2017-2018 and 2019-2020 tariff cycles and the amount payable after the injunctions were overturned. Thus, the debt balance of this financial component was recalculated, using remuneration at the rate of cost capital, up to the date of actual payment (July 1, 2020), discounted present value of the amount paid. In addition, ANEEL opted the alternative of ‘reprofiling’ these payments, for payment gradually over a period of 8 years, guaranteeing the net present value of the transaction. In the proposed profile the minimum payment is made in the 2021-2022 cycle, with zero amortization of the debt portion of the balance; in the 2022-2023 cycle there is amortization at a rate of 3.0 16.11 b) Concession contract no. 079/00 The contract regulates commercial operation of public transmission service, comprising construction, maintenance and operation of transmission of the following facilities: The Itajubá 3 Substation; the Itajubá 3 - Poços de Caldas Transmission Line; and the Itajubá 3-Cachoeira Paulista Transmission Line, in effect until October 4, 2034. The indexer used for adjustment of the contract is the General Market Prices Index ( Índice Geral de Preços do Mercado The next Periodic Tariff Revision (RTP) of the enhancements that have been approved will take place in June 2024, in effect from July 1st, 2024. c) Concession contract no. 006/2011 The contract regulates commercial operation of public transmission service, comprising construction, maintenance and operation of the Sete Lagoas 4 substation, in effect until June 15, 2041. The indexer used for adjustment of the contract is the Expanded National Consumer Price (‘ Índice de Preços ao Consumidor Amplo’ d) Concession contract no. 004/2005 The contract regulates the concession for the second circuit 345kV transmission facility which runs between the Furnas and Pimenta substations, a distance of approximately 75 km, for a period of 30 years from March 2005. For making the transmission facilities available for commercial operation, Centroeste will receive the Permitted Annual Revenue (RAP), adjusted annually, in the first 15 years of commercial operation. In the 16th year of commercial operation, its RAP will be reduced by 50 The indexer used for adjustment of the contract is the IGP-M ( Índice Geral de Preços do Mercado Accounting policy Energy Distribution segment Assets linked to concession infrastructure still under construction are initially recorded as contract assets, considering the right of the Company to charge for the services provided to customers or receive an indemnity at the end of the concession period for assets not yet amortized. In accordance with IFRS 15, the counterpart amounts of construction revenues equivalent to the new assets are initially recorded as contract assets, measured at acquisition cost in including capitalized borrowing costs. After the assets start operation, the conclusion of the performance obligation linked to construction is recorded, and the assets are split between financial assets and intangible assets. Transmission segment When construction of transmission infrastructure is concluded the assets related to the transmission infrastructure remains classified as contract assets, considering existence of performance obligations during the concession period, represented by the network availability. The contract assets is reclassified as a financial assets only after satisfaction of the performance obligation to operate and maintain infrastructure, since from that point nothing more than the passage of time is necessary for the consideration to be received. The costs related to the infrastructure construction and improvements are recognized as incurred in the statement of income. The construction or upgrade services revenues are recognized in accordance with the stage of completion of the construction service, based on the costs actually incurred, including construction margin. The margin allocated to the infrastructure construction performance obligation is defined based on Management's best estimates and expectations about the profitability of the projects implemented by the Company. In the changes in tariffs during the Periodic Tariff Revisions, the contract asset is remeasured, bringing to present value the future RAPs by the implicit rate originally identified, comparing the result found with the balance accounted for, for recognition of gain or loss in the result. From the invoiced amounts of revenue from transmission concession, represented by the RAP, the portion referring to the fair value of operation and maintenance of the assets is recorded as a contra-entry to the result for the year and the portion referring to the construction revenue, originally recorded when the assets were created, is written off from the contract assets. The additions for expansion and reinforcement generate additional cash flow and, therefore, are incorporated into the balance of the contract asset. Additional information about the accounting practices related to the assets related to the transmission segment are described in Note 14. Gas distribution segment New assets are classified initially as contract assets, valued at acquisition cost, including capitalized borrowing costs. When they start operation, they are split into financial assets and intangible assets. The portion of the assets of the concession that will be fully amortized during the concession period is recorded as an Intangible asset. Amortization reflects the pattern of consumption of the rights acquired. It is calculated on the balance of the assets linked to the concession, by the straight-line method. The portion of the assets that is not recorded in financial assets is valued based on the New Replacement Value, equivalent to fair value, having as a reference the amounts homologated for the Remuneration Base of Assets in the processes of tariff review. The book value of assets substituted is written down, with counterpart in the Income and loss account, and taken into consideration by the grantor in the next tariff review cycle.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2022
Investments Abstract
INVESTMENTS	16. INVESTMENTS Schedule of percentage of the company’s equity interest Control 2022 2021 CEMIG Geração e Transmissão Controlled - - Guanhães Energia S.A. (‘Guanhães Energia’) Jointly controlled 183 125 Hidrelétrica Cachoeirão S.A. (‘Hidrelétrica Cachoeirão’) Jointly controlled 47 59 Hidrelétrica Pipoca S.A. (‘Hidrelétrica Pipoca’) Jointly controlled 47 47 Madeira Energia (‘MESA’) (2) Affiliated 10 - Fundo de Investimento em Participações Melbourne Multiestratégia (‘FIP Melbourne’) (2) Affiliated 8 - Retiro Baixo Energética S.A. (‘Retiro Baixo’) Jointly controlled 185 201 Aliança Norte Participações S.A. (‘Aliança Norte’) (3) Jointly controlled 576 609 Baguari Energia S.A. (‘Baguari Energia’) Jointly controlled 160 168 Aliança Geração de Energia S.A. (‘Aliança Geração’) Jointly controlled 1,194 1,141 Amazônia Energia Participações S.A. (‘Amazônia Energia’) (3) Jointly controlled 886 933 Paracambi Energética S.A. (‘Paracambi’) (formely Lightger) (6) Jointly controlled 134 124 Transmissora Aliança de Energia Elétrica S.A. (‘Taesa’) Jointly controlled 1,549 1,580 Ativas Data Center S.A. (‘Ativas’) (8) Affiliated - 16 CEMIG Sim Controlled - - UFVs (1) Jointly controlled 128 99 Axxiom Soluções Tecnológicas S.A. (‘Axxiom’) (7) Jointly controlled - 4 Total of investments 5,107 5,106 Usina Hidrelétrica Itaocara S.A. (‘Itaocara’) (4) Jointly controlled - (21) Control 2022 2021 Madeira Energia S.A. (‘MESA’) (Usina de Santo Antônio) - provisions to losses (5) Affiliated - (162) Total 5,107 4,923 (1) Set of photovoltaics bussiness, in which the investee CEMIG Sim has a interest. (2) Indirect interest in the Santo Antônio plant through these investees. (3) Indirect interest in the Belo Monte plant through these investees. (4) The jointly controlled entity Usina Hidrelétrica Itaocara had negative shareholders’ equity. Thus, after reducing the book value of its interest to zero, the Company recognized the loss to the extent that it assumed contractual obligations with the jointly controlled entity and the other shareholders, which on September 30, 2022 is R$14 (R$21 on December 31, 2021). In the 4th quarter of 2022, the Company made an investment in this investee in the amount of R$25, corresponding to the portion of 49% of the penalty applied by ANEEL, related to the discharge of the guarantee of faithful performance, due to the failure to implement UHE Itaocara I. With this, the provision referring to the Company's contractual obligations to the invested company and the other shareholders was reverted. Additionally, ANEEL recommended to MME the termination, upon request, of the concession of UHE Itaocara through the rescission of Concession Contract 001/2015. Given the non-recoverability of the investment, the Company recognized an impairment loss presented in the Statement of Income under Other operating expenses. (5) 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. (6) On November 8, 2022, the investee's Extraordinary General Assembly approved the amendment of the bylaws that changed its corporate name to ‘Paracambi Energética S.A.’. (7) On December 22, 2022, the Company entered into a stock purchase and other agreement (‘CCVA’) for the sale of 49% of its interest in Axxiom Soluções Tecnológicas S.A. (‘Axxiom’) to Light S.A. (‘Light’), which holds 51.0% of the remaining interest. More details in Note 32. (8) On November 16, 2022, the Company entered into a share purchase and sale agreement and other agreements for the sale of 19.6% of its equity interest in Ativas Data Center S.A. (‘Ativas’) to Sonda Procwork Informática Ltda. On December 28, 2022, the Company concluded the sale of all its equity interest held in Ativas to Sonda. More details in Note 32. The Company’s investees that are not consolidated are jointly controlled entities, with the exception of the interests in the affiliate Madeira Energia (Santo Antônio power plant). For the fiscal year ended on December 31, 2022, the Company's management evaluated whether there were indications of possible devaluation of assets, as referred to in IAS 36 - Impairments of Assets Additionally, in relation to the above, the Company’s management has assessed the risk threatening all its investments ability to continue as a going concern, taking substantially into consideration: the economic-financial clauses of CEMIG D and Gasmig; the guarantee of revenues of the transmission companies; the protection against force majeure The right of exploitation is recognized in the business combination and are amortized considering the concession period of each subsidiaries, associates and joint ventures. a) Changes in investments in subsidiaries, jointly controlled entities and affiliates: Schedule of changes in investments in subsidiaries jointly controlled entities and affiliates Investee 2021 Gain (loss) by equity method Dividends Additions / Acquisitions Others 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 (formely 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 Investee 2021 Gain (loss) by equity method Dividends Additions / Acquisitions Others 2022 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 - Overdraft 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. Investee 2020 Gain (loss) by equity method Dividends Additions / acquisitions Losses on investments Others 2021 Hidrelétrica Cachoeirão 53 14 (8) - - - 59 Guanhães Energia 131 (6) - - - - 125 Hidrelétrica Pipoca 36 11 - - - - 47 Madeira Energia (Santo Antônio plant) 209 (209) - - - - - FIP Melbourne (Santo Antônio plant) 158 (158) - - - - - Lightger 131 5 (12) - - - 124 Baguari Energia 159 31 (22) - - - 168 Amazônia Energia (Belo Monte plant) 965 (32) - - - - 933 Aliança Norte (Belo Monte plant) 631 (22) - - - - 609 Ativas Data Center 17 (1) - - - - 16 Taesa 1,467 481 (368) - - - 1,580 Aliança Geração 1,167 199 (225) - - - 1,141 Retiro Baixo 195 13 (7) - - - 201 UFV Janaúba Geração de Energia Elétrica Distribuída 10 1 (2) - - (6) 3 UFV Corinto Geração de Energia Elétrica Distribuída 10 - (1) - - - 9 Investee 2020 Gain (loss) by equity method Dividends Additions / acquisitions Losses on investments Others 2021 UFV Manga Geração de Energia Elétrica Distribuída 11 2 (2) - - - 11 UFV Bonfinópolis II Geração de Energia Elétrica Distribuída 6 - - - - - 6 UFV Lagoa Grande Geração de Energia Elétrica Distribuída 15 2 (2) - - - 15 UFV Lontra Geração de Energia Elétrica Distribuída 17 1 - - - - 18 UFV Mato Verde Geração de Energia Elétrica Distribuída 6 1 (1) - - - 6 UFV Mirabela Geração de Energia Elétrica Distribuída 4 1 (1) - - - 4 UFV Porteirinha I Geração de Energia Elétrica Distribuída 6 - (1) - - - 5 UFV Porteirinha II Geração de Energia Elétrica Distribuída 7 1 (1) - - - 7 UFV Brasilândia Geração de Energia Elétrica Distribuída (1) - 4 (1) 12 - - 15 Axxiom Soluções Tecnológicas 4 (2) - 2 - - 4 Total of investments 5,415 337 (654) 14 - (6) 5,106 Itaocara - equity déficit (2) (30) 7 - 42 (40) - (21) Madeira Energia ( Santo Antônio - (162) - - - - (162) Total 5,385 182 (654) 56 (40) (6) 4,923 (1) Includes the amount of R$2 of the acquisition of the jointly controlled subsidiary UFV Brasilândia. (2) On December 1, 2021, CEMIG GT injected capital into UHE Itaocara S.A., in the amount of R$40. This amount is proportional to its shareholding interest in the investee and was recognized under Other expenses in the Company’s income statement. Further, R$1 was injected to cover the expenses specified in the 2021 budget of the investee. (3) A loss was recognized for extension of the contractual obligations which the Company had assumed to the investee and the other shareholders. On December 31, 2021 this amount was R$162. Investee 2019 Gain (loss) by equity method Remeasurement of previously held equity interest in subsidiaries acquired (step-acquisition) Dividends Additions / acquisitions Others Disposals 2020 Companhia de Transmissão Centroeste de Minas 24 - 37 - 45 14 (120) - Hidrelétrica Cachoeirão 54 9 - (10) - - - 53 Guanhães Energia (1) 131 - - - - - - 131 Hidrelétrica Pipoca 31 11 - (6) - - - 36 Madeira Energia (Santo Antônio plant) 167 42 - - - - - 209 FIP Melbourne (Santo Antônio plant) 385 (227) - - - - - 158 Lightger (1) 128 10 - (7) - - - 131 Baguari Energia 157 23 - (21) - - - 159 Amazônia Energia (Belo Monte plant) 1,028 (63) - - - - - 965 Aliança Norte (Belo Monte plant) 671 (40) - - - - - 631 Ativas Data Center 16 1 - - - - - 17 Taesa 1,213 494 - (240) - - - 1,467 Aliança Geração 1,192 89 - (114) - - - 1,167 Retiro Baixo 180 15 - - - - - 195 UFV Janaúba Geração de Energia Elétrica Distribuída 10 1 - (1) - - - 10 UFV Corinto Geração de Energia Elétrica Distribuída - 1 - - 9 - - 10 UFV Manga Geração de Energia Elétrica Distribuída - 1 - - 10 - - 11 Investee 2019 Gain (loss) by equity method Remeasurement of previously held equity interest in subsidiaries acquired (step-acquisition) Dividends Additions / acquisitions Others Disposals 2020 UFV Bonfinópolis II Geração de Energia Elétrica Distribuída - - - - 6 - - 6 UFV Lagoa Grande Geração de Energia Elétrica Distribuída - 3 - - 12 - - 15 UFV Lontra Geração de Energia Elétrica Distribuída - 3 - - 14 - - 17 UFV Mato Verde Geração de Energia Elétrica Distribuída - 1 - - 5 - - 6 UFV Mirabela Geração de Energia Elétrica Distribuída - - - - 5 (1) - 4 UFV Porteirinha I Geração de Energia Elétrica Distribuída - - - - 6 - - 6 UFV Porteirinha II Geração de Energia Elétrica Distribuída - 1 - - 6 - - 7 Axxiom Soluções Tecnológicas (1) 13 (9) - - - - - 4 Total of investments 5,400 366 37 (399) 118 13 (120) 5,415 Itaocara - equity déficit (2) (22) (9) - - 1 - - (30) Total 5,378 357 37 (399) 119 13 (120) 5,385 (1) With the cessation of control of Light, the remaining equity interest in these investees was recognized as an investment in affiliates or jointly controlled subsidiaries, and measured by the equity method, in accordance with IFRS 10. More details see Notes 1 and 32. (2) On December 31, 2019, the investee had negative shareholders’ equity. Thus, after reducing the accounting book value of its interest to zero, the Company recognized the provision for losses on investments, in the amount of R$22, resulting from contractual obligations assumed with the subsidiary and the other shareholders. (3) Includes bargain purchase related to the acquisition of the joint-controlled entities UFV Corinto, UFV Manga, UFV Lagoa Grande, UFV Lontra, UFV Mato Verde and UFV Porteirinha II, in the amount of R$7. Changes in dividends receivable are as follows: Schedule of dividends receivable Balance on December 31, 2019 186 Dividends proposed by investees 399 Elimination of dividends due to business combination (1) Adjustment of dividends proposed by investee classified as held for sale (1) Withholding income tax on Interest on equity (8) Amounts received (387) Balance on December 31, 2020 188 Investees’ dividends proposed 655 Amounts received (499) Withholding income tax on Interest on equity (9) Balance on December 31, 2021 335 Investees’ dividends proposed 519 Amounts received (708) Balance on December 31, 2022 146 b) Main information on the subsidiaries, jointly controlled entities and affiliates, not adjusted for the percentage represented by the Company’s ownership interest: Schedule of subsidiaries and jointly controlled entities percentage by the company’s ownership interest Investee Numbers of shares 2022 2021 2020 CEMIG interest (%) Share capital Equity CEMIG interest (%) Share capital Equity CEMIG interest (%) Share capital Equity CEMIG Geração e Transmissão 2,896,785,358 100.00 5,474 8,893 100.00 4,124 7,755 100.00 4,000 5,842 MESA (3) 24,796,536,323 7.53 12,202 229 15.51 10,620 1,492 15.51 10,620 2,259 Hidrelétrica Cachoeirão 35,000,000 49.00 35 96 49.00 35 120 49.00 35 110 Guanhães Energia (2) 548,626,000 49.00 549 373 49.00 549 255 49.00 549 268 Hidrelétrica Pipoca 41,360,000 49.00 41 95 49.00 41 93 49.00 41 73 Baguari Energia (1) 26,157,300,278 69.39 187 231 69.39 187 243 69.39 187 229 Parajuru 85,834,843 100.00 86 158 100.00 86 128 100.00 71 107 Volta do Rio 274,867,441 100.00 275 248 100.00 275 207 100.00 117 171 Paracambi (formely Lightger) 79,078,937 49.00 79 123 49.00 79 98 49.00 79 106 Aliança Norte (5) 41,949,320,044 49.00 1,210 1,084 49.00 1,209 1,148 49.00 1,209 1,189 Amazônia Energia (1) (4) 1,322,897,723 74.50 1,323 1,189 74.50 1,323 1,252 74.50 1,323 1,296 Aliança Geração 1,291,582,500 45.00 1,291 2,039 45.00 1,291 1,858 45.00 1,291 1,858 Retiro Baixo 225,350,000 49.90 225 319 49.90 225 346 49.90 225 325 Itaocara 156,259,500 49.00 207 15 49.00 156 (42) 49.00 72 (60) CEMIG Baguari 406,000 100.00 - - 100.00 - - 100.00 - - CEMIG Geração Três Marias 1,291,423,369 100.00 1,291 1,728 100.00 1,291 1,652 100.00 1,291 1,452 CEMIG Geração Salto Grande 405,267,607 100.00 405 562 100.00 405 527 100.00 405 455 CEMIG Geração Itutinga 151,309,332 100.00 151 231 100.00 151 212 100.00 151 180 CEMIG Geração Camargos 113,499,102 100.00 113 183 100.00 113 165 100.00 113 144 CEMIG Geração Sul 148,146,505 100.00 148 252 100.00 148 215 100.00 148 174 CEMIG Geração Leste 100,568,929 100.00 101 168 100.00 101 148 100.00 101 127 CEMIG Geração Oeste 60,595,484 100.00 61 126 100.00 61 106 100.00 61 84 Rosal Energia 46,944,467 100.00 47 123 100.00 47 115 100.00 47 127 Sá Carvalho 361,200,000 100.00 37 138 100.00 37 134 100.00 37 115 Horizontes Energia 39,257,563 100.00 39 61 100.00 39 60 100.00 39 55 CEMIG PCH 45,952,000 100.00 46 99 100.00 46 90 100.00 46 90 CEMIG Geração Poço Fundo 97,161,578 100.00 139 172 100.00 97 144 100.00 1 4 Empresa de Serviços de Comercialização de Energia Elétrica S.A. 486,000 100.00 - 11 100.00 - 8 100.00 - 57 CEMIG Trading 1,000,000 100.00 1 6 100.00 1 2 100.00 1 30 Centroeste 28,000,000 100.00 28 120 100.00 28 122 100.00 28 118 CEMIG Distribuição 2,359,113,452 100.00 5,372 7,105 100.00 5,372 6,943 100.00 5 6 Taesa 1,033,496,721 21.68 3,042 6,570 21.68 3,042 6,685 21.68 3 6 Gasmig 409,255,483 99.57 665 1,373 99.57 665 1,222 99.57 665 1 CEMIG Sim 112,420,992 100.00 175 199 100.00 102 111 100.00 24 94 Sete Lagoas 36,857,080 100.00 37 73 100.00 37 65 100.00 - - UFV Janaúba 18,509,900 49.00 7 7 49.00 7 6 49.00 19 22 UFV Corinto 18,000,000 49.00 16 17 49.00 18 19 49.00 18 20 UFV Manga 21,235,933 49.00 19 21 49.00 22 22 49.00 21 24 UFV Bonfinópolis 13,197,187 49.00 12 13 49.00 13 13 49.00 13 13 UFV Lagoa Grande 25,471,844 49.00 23 25 49.00 25 26 49.00 25 26 UFV Lontra 29,010,219 49.00 27 29 49.00 29 29 49.00 29 29 UFV Mato Verde 11,030,391 49.00 10 11 49.00 11 11 49.00 11 12 UFV Mirabela 9,320,875 49.00 9 10 49.00 9 9 49.00 9 9 Investee Numbers of shares 2022 2021 2020 CEMIG interest (%) Share capital Equity CEMIG interest (%) Share capital Equity CEMIG interest (%) Share capital Equity UFV Porteirinha I 12,348,392 49.00 11 11 49.00 12 13 49.00 12 13 UFV Porteirinha II 11,702,733 49.00 11 12 49.00 12 12 49.00 12 12 UFV Brasilândia 25,629,900 49.00 24 26 49.00 26 27 - - - UFV Fazenda Prudente de Moraes (‘UFV Prudente de Moraes’) 35,050,000 100.00 35 35 - - - - - - UFV Apolo I 8,258,980 49.00 8 9 - - - - - - UFV Campo Lindo I 13,323,845 49.00 13 13 - - - - - - UFV Campo Lindo II 13,323,845 49.00 13 14 - - - - - - UFV Olaria I 13,323,845 49.00 13 13 - - - - - - (1) Joint venture based on shareholders’ agreement. (2) On June 23, 2022, Light concluded the sale of its equity interests in Guanhães Energia and Lightger to Brasal Energia S.A.. The operation consisted of the sale to Brasal Energia S.A. of the total interest held by Light representing 51% of the capital stock of Lightger and Guanhães Energia. (3) Indirect participation in Santo Antônio Plant through this investee. (4) Indirect participation in Belo Monte Plant through this investee. The main balances for the affiliated and jointly controlled entities on December 31, 2022: Schedule of summarized financial information of the company’s equity investees 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 The main balances for the affiliated and jointly controlled entities on December 31, 2021 is as follows: 2021 Hidrelétrica Itaocara S.A. Ativas Data Center Taesa Axxiom Soluções Tecnológicas Lightger Hidrelétrica Cachoeirão Assets Current 5 42 2,135 13 35 29 Cash and cash equivalents 5 16 385 4 29 25 Non-current 11 96 13,761 19 120 93 Total assets 16 138 15,896 32 155 122 Liabilities Current 58 39 1,417 21 11 1 Loans - 24 16 7 9 - Non-current - 19 7,794 2 46 1 Loans - 14 614 - 46 - Equity (42) 80 6,685 9 98 120 Total liabilities and equity 16 138 15,896 32 155 122 Statement of income Net sales revenue - 90 3,472 28 54 37 Cost of sales (36) (85) (649) (28) (26) (8) Depreciation and amortization - (10) (9) (1) (11) (3) Gross income (loss) (36) 5 2,823 - 28 29 General and administrative expenses - (7) (169) (4) (1) - Finance income - - 34 - 2 2 Finance expenses (30) (3) (844) (1) (11) - Operational income (loss) (66) (5) 1,844 (5) 18 31 Share of (loss) income, net, of subsidiaries and joint ventures - - 781 - - - Income tax and social contribution tax - - (411) - (3) (2) Net income (loss) for the year (66) (5) 2,214 (5) 15 29 Comprehensive income (loss) for the year Net income (loss) for the year (66) (5) (2,214) (5) 15 29 Equity valuation adjustments - - 37 - - - Comprehensive income (loss) for the year (66) (5) 2,251 (5) 15 29 2021 Hidrelétrica Pipoca Retiro Baixo Aliança Norte Guanhães Energia Amazônia Energia Madeira Energia (1) Baguari Energia Assets Current 18 111 - 15 - 928 72 Cash and cash equivalents 12 99 - 5 - 180 3 Non-current 101 322 1,150 392 1,254 23,286 218 Total assets 119 433 1,150 407 1,254 24,214 290 Liabilities Current 10 38 - 41 2 2,309 21 Loans 7 14 - 12 - 116 - Non-current 14 49 2 111 - 20,413 26 Loans 13 41 - 93 - 12,828 - Equity 95 346 1,148 255 1,252 1,492 243 Total liabilities and equity 119 433 1,150 407 1,254 24,214 290 Statement of income Net sales revenue 39 70 - 52 - 3,758 77 Cost of sales (11) (25) - (55) (2) (2,292) (9) Depreciation and amortization (3) (9) - (18) - (870) (11) Gross income (loss) 28 45 - (3) (2) 1,466 68 General and administrative expenses (2) (3) (2) - - (80) - Finance income - 4 - - - 265 4 Finance expenses (2) (5) - (8) - (3,476) (4) Operational income (loss) 24 41 (2) (11) (2) (1,825) 68 Share of (loss) income, net, of subsidiaries and joint ventures - - (39) - (42) - - Income tax and social contribution tax (1) (13) - (2) - 1,812 (23) Net income (loss) for the year 23 28 (41) (13) (44) (13) 45 Comprehensive income (loss) for the year 23 28 (41) (13) (44) (79) 45 (1) The amount of Shareholders’ equity originally disclosed by the investee was adjusted by the Company for the purposes of posting equity income (change in the value of equity in non-consolidated investees), to take into account the modifying subsequent events resulting from the judgments given in the arbitration proceedings to which Saesa is a party. There is more information below in this Note. 2021 Aliança Geração UFV Janaúba UFV Corinto UFV Manga UFV Bonfinópolis II UFV Lagoa Grande Assets Current 728 1 3 3 2 3 Cash and cash equivalents 378 1 2 2 2 3 Non-current 3,364 18 17 20 12 23 Total assets 4,092 19 20 23 14 26 Liabilities Current 762 2 1 1 1 - Loans 101 - - - - - Non-current 1,472 12 - - - - Loans 700 - - - - - Equity 1,858 5 19 22 13 26 Total liabilities and equity 4,092 19 20 23 14 26 Statement of income Net sales revenue 1,096 5 4 6 3 6 Cost of sales (102) (2) - - - - Depreciation and amortization (157) (2) (1) (1) - (1) Gross income (loss) 994 3 4 6 3 6 General and administrative expenses (44) - (1) (1) (1) (1) Finance income 41 - - - - - Finance expenses (233) (1) - - - - Operational income (loss) 758 2 3 5 2 5 Income tax and social contribution tax (252) (1) - (1) (1) (1) Net income (loss) for the year 506 1 3 4 1 4 Comprehensive income (loss) for the year 506 1 3 4 1 4 2021 UFV Lontra UFV Mato Verde UFV Mirabela UFV Porteirinha I UFV Porteirinha II UFV Brasilândia Assets Current 4 1 1 3 1 3 Cash and cash equivalents 3 1 1 2 - 2 Non-current 26 11 9 11 12 27 Total assets 30 12 10 14 13 30 Liabilities Current 1 1 1 1 1 3 Equity 29 11 9 13 12 27 Total liabilities and equity 30 12 10 14 13 30 Statement of income Net sales revenue 5 3 2 2 3 5 Depreciation and amortization (1) - - - - (1) Gross income (loss) 5 3 2 2 3 5 General and administrative expenses (1) (1) (1) - (1) (1) Operational income (loss) 4 2 1 2 2 4 Income tax and social contribution tax (1) - - - - (1) Net income (loss) for the year 3 2 1 2 2 3 Comprehensive income (loss) for the year 3 2 1 2 2 3 The main balances for the affiliated and jointly controlled entities on December 31, 2020: 2020 Hidrelétrica Itaocara S.A. Ativas Data Center Taesa Axxiom Soluções Tecnológicas Lightger Hidrelétrica Cachoeirão Assets Current 3 39 2,360 20 103 30 Cash and cash equivalents 2 12 896 3 80 26 Non-current 10 104 11,745 21 129 80 Total assets 13 143 14,105 41 232 110 Liabilities Current 73 39 841 25 72 2 Loans - 27 121 7 9 - Non-current - 18 7,238 7 54 - Loans - 16 923 1 54 - Equity (60) 86 6,026 9 106 108 Total liabilities and equity 13 143 14,105 41 232 110 Statement of income Net sales revenue - 94 3,561 41 52 34 Cost of sales (13) (78) (1,048) (38) (9) (15) Depreciation and amortization - (15) (7) (2) (11) (3) Gross income (loss) (13) 16 2,513 3 43 19 General and administrative expenses - (8) (153) (5) (1) - Finance income - - 39 - 2 1 Finance expenses (5) (3) (514) (1) (16) - Operational income (loss) (18) 5 1,885 (3) 28 20 Share of (loss) income, net, of subsidiaries and joint ventures - - 834 - - - Income tax and social contribution tax - (2) (456) - (2) (1) Net income (loss) for the year (18) 3 2,263 (3) 26 19 Comprehensive income (loss) for the year (18) 3 2,263 (3) 26 19 2020 Hidrelétrica Pipoca Retiro Baixo Aliança Norte Guanhães Energia Amazônia Energia Renova Madeira Energia Assets Current 21 87 - 13 - 998 945 Cash and cash equivalents 8 74 - 6 - 29 263 Non-current 89 331 1,189 405 1,296 1,299 21,370 Total assets 110 418 1,189 418 1,296 2,297 22,315 Liabilities Current 17 30 - 27 - 725 1,150 Loans 7 14 - 12 - 380 108 Non-current 20 63 - 123 - 2,680 18,906 Loans 20 55 - 106 - 1,083 4,902 Equity 73 325 1,189 268 1,296 (1,108) 2,259 Total liabilities and equity 110 418 1,189 418 1,296 2,297 22,315 Statement of income Net sales revenue 33 73 - 49 - 70 3,200 Cost of sales (6) (29) - (36) - (46) (2,720) Depreciation and amortization (3) (11) - (17) - (7) (869) Gross income (loss) 27 44 - 13 - 24 480 General and administrative expenses (1) (4) (1) - - (122) (82) Finance income - 2 - - - - 258 Finance expenses (2) (6) - (10) - 26 (2,112) Operational income (loss) 24 36 (1) 3 - (72) (1,456) Share of (loss) income, net, of subsidiaries and joint ventures - - (77) - (84) 95 - Income tax and social contribution tax (2) (3) - (2) - (1) 10 Net income (loss) for the year 22 33 (78) 1 (84) 22 (1,446) Comprehensive income (loss) for the year 22 33 (78) 1 (84) 22 (1,446) 2020 Baguari Energia Aliança Geração UFV Janaúba UFV Corinto UFV Manga UFV Bonfinópolis II Assets Current 63 805 3 2 1 - Cash and cash equivalents 10 385 2 1 - - Non-current 209 2,461 19 18 23 13 Total assets 272 3,266 22 20 24 13 Liabilities Current 22 503 - - - - Loans - 19 - - - Non-current 21 905 - 1 2 - Loans - 261 - - - - Equity 229 1,858 22 19 22 13 Total liabilities and equity 272 3,266 22 20 24 13 Statement of income Net sales revenue 73 1,042 - 3 3 - Cost of sales (30) (580) 3 - - - Depreciation and amortization (11) (154) (1) (1) (1) - Gross income (loss) 43 462 3 3 3 - General and administrative expenses 5 (47) - (1) (2) - Finance income 2 28 - - - - Finance expenses (1) (63) - - - - Operational income (loss) 49 380 3 2 1 - Share of (loss) profit, net, of subsidiaries and joint ventures - - - - - - Income tax and social contribution tax (17) (126) - - - - Net income (loss) for the year 32 254 3 2 1 - Comprehensive income (loss) for the year 32 254 3 2 1 - 2020 UFV Lagoa Grande UFV Lontra UFV Mato Verde UFV Mirabela UFV Porteirinha I UFV Porteirinha II Assets Current 2 - 1 - 1 - Cash and cash equivalents 1 - - - - - Non-current 24 29 11 9 12 12 Total assets 26 29 12 9 13 12 Liabilities Current - 1 - - - - Non-current - 1 - - - - Equity 26 27 12 9 13 12 Total liabilities and equity 26 29 12 9 13 12 Statement of income Net sales revenue 2 - - 1 - - Cost of sales - (1) - - - - Gross income (loss) 2 (1) - 1 - - General and administrative expenses (1) (1) - - - (1) Operational income (loss) 1 (2) - 1 - (1) Income tax and social contribution tax - - - - - 1 Net income (loss) for the year 1 (2) - 1 - - Comprehensive income (loss) for the year 1 (2) - 1 - - Madeira Energia S.A. (‘MESA’) and FIP Melbourne (special purpose vehicle through which CEMIG GT holds interests in ‘SAAG’) Santo Antônio Energia S.A (‘SAESA’) is a wholy-owned subsidiary of MESA, whose objects are operation and maintenance of the Santo Antônio Hydroelectric Plant and its transmission system, for 35 years from its

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
PROPERTY, PLANT AND EQUIPMENT	17. PROPERTY, PLANT AND EQUIPMENT Schedule of movement in property, plant and equipment 2022 2021 Historical cost Accumulated depreciation Net value Historical cost Accumulated depreciation Net value In service Land 247 (30) 217 246 (26) 220 Reservoirs, dams and watercourses 3,303 (2,433) 870 3,296 (2,352) 944 Buildings, works and improvements 1,092 (859) 233 1,086 (838) 248 Machinery and equipment 2,765 (2,059) 706 2,673 (1,976) 697 Vehicles 15 (13) 2 20 (19) 1 Furniture 14 (11) 3 14 (11) 3 7,436 (5,405) 2,031 7,335 (5,222) 2,113 In progress 379 - 379 306 - 306 Net property, plant and equipment 7,815 (5,405) 2,410 7,641 (5,222) 2,419 Changes in PP&E are as follows: 2021 Additions Disposals Depreciation Transfers / Capitalizations 2022 In service Land (1) 220 - - (3) - 217 Reservoirs, dams and watercourses 944 - - (81) 7 870 Buildings, works and improvements 248 - - (17) 2 233 Machinery and equipment 697 - (12) (70) 91 706 Vehicles 1 - - (1) 2 2 Furniture and utensils 3 - - - - 3 2,113 - (12) (172) 102 2,031 In progress 306 176 - - (102) 380 Net property, plant and equipment 2,419 176 (12) (172) - 2,411 (1) Certain land linked to concession agreements with no indemnity provision is amortized over the concession period. 2020 Additions Disposals Depreciation Write-off (2) Transfers / capitalizations Reversion of provision 2021 In service Land (1) 224 - (1) (3) - - - 220 Reservoirs, dams and watercourses 1,020 - - (81) - 5 - 944 Buildings, works and improvements 264 - - (17) - 1 - 248 Machinery and equipment 717 - (14) (69) - 63 43 697 Vehicles 2 - - (1) - - - 1 Furniture and utensils 3 - - - - - - 3 2,230 - (15) (171) - 69 43 2,113 In progress 177 182 - - 16 (69) - 306 Net property, plant and equipment 2,407 182 (15) (171) 16 - 43 2,419 (1) Certain land sites linked to concession contracts and without provision for reimbursement are amortized in accordance with the period of the concession. (2) Reversal of a provision previously recognized for impairment of works in progress assets. 2019 Additions Disposals Depreciation Transfers / capitalizations (2) 2020 In service Land (1) 229 - (1) (4) - 224 Reservoirs, dams and watercourses 1,080 - - (80) 20 1,020 Buildings, works and improvements 274 - - (18) 8 264 Machinery and equipment 729 20 (2) (79) 49 717 Vehicles 2 - - - - 2 Furniture and utensils 3 - - - - 3 2,317 20 (3) (181) 77 2,230 In progress 133 112 11 - (79) 177 Net property, plant and equipment 2,450 132 8 (181) (2) 2,407 (1) Certain land sites linked to concession contracts and without provision for reimbursement are amortized in accordance with the period of the concession. (2) Reversal of a provision previously recognized for impairment of works in progress assets. Depreciation rates, which take into consideration the expected useful life of the assets, are revised annually by Management and are as follows: Schedule of summary of property plant and equipment depreciation rate Generation (%) Administration (%) Reservoirs, dams and watercourses 2 Software 20 Buildings - Machine room 2 Vehicles 14.29 Buildings - Other 3.33 IT equipment in general 16.67 Generator 3.33 General equipment 6.25 Water turbine 2.5 Buildings - Other 3.33 Pressure tunnel 3.13 Command station, panel and cubicle 3.57 Floodgate 3.33 The Company has not identified any evidence of impairment of its Property, plant and equipment assets. The generation concession contracts provide that at the end of each concession the grantor must determine the amount to be indemnified to the Company for the exception of the concession contracts related to Lot D of Auction 12/2015. Management believes that the amount ultimately received will be higher than the historical residual value. The residual value of the assets is the residual balance of the assets at the end of the concession contract which will be transferred to the grantor at the end of the concession contract and for which CEMIG is entitled to receive in cash. For contracts under which CEMIG does not have a right to receive such amounts or there is uncertainty related to collection of the amounts, such as in the case of thermal generation and hydroelectric generation as an independent power producer, no residual value is recognized, and the depreciation rates are adjusted so that all the assets are depreciated within the concession term. Consortium The Company is a partner in an energy generation consortium for the Queimado Schedule of consortium Stake in power output (%) Average annual depreciation rate (%) 2022 2021 In service Queimado Power Plant 82.50 3.94 220 220 Accumulated depreciation (135) (127) Total operation 85 93 In progress Queimado Power Plant 82.50 - 2 - Total construction 2 - Total 87 93 Accounting policy Property, plant and equipment are stated at the cost, including deemed cost, decommissioning costs and capitalized borrowing costs, less accumulated depreciation and impairment, if any. Depreciation is calculated on the balance of property, plant and equipment in service and investments in consortia, by the straight-line method, using the rates that reflect the estimated useful life of the assets, for assets related to energy activities, limited in certain circumstances to the periods of the related concession contracts. Gains and losses resulting from the disposal of a property, plant and equipment, are measured as the difference between the net proceeds obtained from the sale and the asset’s book value and are recognized in the Statement of income when the asset is disposed of. Impairment Management revises, annually, the carrying amount of non-financial assets, for the purpose of assessing if there is any indication, such as events or changes in the economic, operational or technological conditions that an asset may be impaired. If any indication exists and the asset carrying amount exceeds its recoverable amount, an impairment loss is recognized, adjusting the carrying amount of the asset or cash generating unit to its recoverable amount. The recoverable amount of an asset or cash generating unit is defined as the higher between its value in use and its fair value less costs to sell. When the carrying amount of an asset or cash generating unit exceeds its recoverable amount, an impairment loss is recognized, adjusting the carrying amount of the asset or cash generating unit to its recoverable amount.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Intangible Assets
INTANGIBLE ASSETS	18. INTANGIBLE ASSETS Schedule of composition of intangible assets 2022 2021 Historical cost Accumulated amortization Residual value Historical cost Accumulated amortization Residual value In service Useful life defined Temporary easements 15 (6) 9 15 (5) 10 Onerous concession 14 (10) 4 13 (8) 5 Assets of concession 23,813 (10,258) 13,555 21,476 (9,669) 11,807 Assets of concession - GSF 1,032 (200) 832 1,032 (66) 966 Others 92 (77) 15 78 (74) 4 24,966 (10,551) 14,415 22,614 (9,822) 12,792 In progress 206 - 206 161 - 161 Net intangible assets 25,172 (10,551) 14,621 22,775 (9,822) 12,953 Changes in Intangible assets are as follow: Schedule of changes in intangible assets 2021 Additions Disposals Amortization Transfers (1) 2022 In service Useful life defined Temporary easements 10 - - (1) - 9 Onerous concession 5 - - (1) - 4 Assets of concession 11,807 - (57) (817) 2,622 13,555 Assets of concession - GSF 966 - - (134) - 832 Others 4 13 - (3) 1 15 12,792 13 (57) (956) 2,623 14,415 In progress 161 106 - - (61) 206 Net intangible assets 12,953 119 (57) (956) 2,562 14,621 2020 Additions Disposals Amortization Transfers (1) 2021 In service Useful life defined Temporary easements 9 - - (1) 2 10 Onerous concession 6 - - (1) - 5 Assets of concession 11,674 - (23) (757) 913 11,807 Assets of concession - GSF - 1,032 - (66) - 966 Others 8 - - (4) - 4 11,697 1,032 (23) (829) 915 12,792 In progress 113 51 - - (3) 161 Net intangible assets 11,810 1,083 (23) (829) 912 12,953 (1) The transfers were made between concession contract assets to Intangible assets: in 2022 of R$2,448 (R$902 in 2021). 2019 Additions Disposals (1) Amortization Transfers (2) 2020 In service Useful life defined Temporary easements 8 - - - 1 9 Onerous concession 7 - - (1) - 6 Assets of concession 11,517 - (24) (738) 919 11,674 Others 10 - - (5) 3 8 11,542 - (24) (744) 923 11,697 In progress 82 41 - - (10) 113 Net intangible assets 11,624 41 (24) (744) 913 11,810 (1) This includes the impairment reversal, in the amount of R$14, recognized in the Income Statement under “Other expenses”, as a result of the test of impairment of intangible assets, relating to the authorization for wind power generation granted to Volta do Rio, on December 31, 2020. More information is available on this note. (2) The transfers were made between Intangible assets, concession contract assets, financial assets and property, plant and equipment are as follows: (1) R$906 from concession contract assets to intangible assets; (2) R$2 from property, plant and equipment to intangible assets; and (3) R$5 from concession financial asset to intangible assets. Concession assets The energy and gas distribution infrastructure assets already in service and that will be fully amortized during the concession term are recorded as intangible assets. Assets linked to the infrastructure of the concession that are still under construction are posted initially as contract assets, as detailed in Note 15. The main amortization rates, which take into account the useful life that management expects for the asset, and reflect the expected pattern of their consumption, are as follows: Schedule of amortization rates Energy (%) Administration (%) System cable - below 69 KV 6.67 Software 20.00 System cable - below 69 KV 3.57 Vehicles 14.29 Structure - Posts 3.57 General equipment 6.25 Overhead distribution transformer 4.00 Buildings 3.33 Circuit breaker - up to 69 kV 3.03 Capacitor bank - up to 69 kV 6.67 Voltage regulator - up to 69 kV 4.35 Gas (%) Administration (%) Tubing 3.33 Software 20.00 Buildings, works and improvements 4.00 Vehicles 20.00 Improvements in leased properties 10.00 Data processing equipment 20.00 Machinery and equipment 5.00 to 20.00 Furniture 10.00 The annual average amortization rate is 4.00% and by segment is follows: Hydroelectric Generation Wind Power Generation Gas Distribution Administration 7.06 8.81 3.33 3.91 15.82 Under the regulations of the The rights of authorization of the gas distribution concession, granted to Gasmig, valued at R$ 381 396 105 116 The Value in Use of the assets was calculated based on the projection of future expected cash flows for the operation of the assets of the subsidiary, brought to present value by the weighted average cost of capital (WACC) defined for the company’s wind generation activity, using the Firm Cash Flow (FCFF) methodology. Renegotiation of hydrological risk - the Generation Scaling Factor (GSF) On September 9, 2020, the Law 14,052 was issued, changing the Law 13,203/2015 and establishing the right of reimbursement in relation to the portion of costs incurred due to the GSF, borne by the holders of hydroelectric plants participating in the Energy Reallocation Mechanism (MRE) between 2012 and 2017. The aim of this new law is to compensate the holders of hydroelectric plants participating in the MRE for non-hydrological risks caused by: (i) generation ventures classified as structural, related to bringing forward of physical guarantee of the plants; (ii) the restrictions on start of operation of the transmission facilities necessary for outflow of the generation output of structural projects; and (iii) generation outside the merit order system, and importation. This compensation will take the form of extension of the grant of concession or authorization to operate, limited to 7 years, calculated on the basis of the parameters applied by ANEEL. On December 1, 2020, ANEEL issued its Normative Resolution 895, which established the methodology for calculation of the compensation, and the procedures for renegotiation of hydrological risk. On August 03, 2021, ANEEL ratified, through the Resolution no. 2,919/2021, the terms of concession extension of hydroelectric plants participating in the MRE, including all of the Company plants suitable for the renegotiation, except for Queimado and Irapé, which renegotiate the hydrological risk through the Resolution no. 684/2015 and were not covered by the Resolution no. 2,919/2021. The values ratified are aligned with the Company estimations, based on the Resolution ANEEL no. 895/2020. With the signing by the Company of the Term of Acceptance to the terms of Law 14,052/2020, the Company recognized, in the second quarter of 2021, an intangible asset related to the right to extend the concession, with a corresponding entry to the caption ‘Renegotiation of hydrological risk - Law 14,052/20’, in the amount of R$910. On September 14, 2021 ANEEL ratified the grant extension of the hydroelectric plants participating in the MRE, through Resolution (ReH) 2,932/2021, including Irapé and Queimado, for which the extension were under discussion with the Grantor, and, therefore, were not included in ReH 2,919/2021. Thus, in the third quarter of 2021, there was a recognition of an increase of R$122 in Intangible assets, due to the concession’s extension of those plants. As a result, the total of Intangible assets was increased to R$ 1,032, which is recognized with a counterpart in Renegotiation of hydrological risk - Law 14,052/20. The fair values of the concessions extension rights have been estimated individually, as shown in the table below, using the revenue approach, under which future values are converted into a single present value, discounted by the rate of profitability approved by Management for the energy generation activity, reflecting present market expectations in relation to the future amounts. The useful life of items that are components of Intangible assets has been adjusted for the new remaining concession period, i.e. the result of addition, to the original concession period, of the new concession extension granted. Schedule of power plant Power Plant Intangible assets - Right to extension of concession End of concession Extension in years New end of concession CEMIG Geração Camargos 9 01/05/2046 7 01/03/2053 CEMIG Geração Itutinga 8 01/05/2046 7 01/03/2053 CEMIG Geração Leste - Dona Rita - 07/03/2046 4 07/19/2050 Ervalia - 07/03/2046 0.8 04/19/2047 Neblina - 07/03/2046 0.8 04/19/2047 Peti - 01/05/2046 7 01/03/2053 Sinceridade - 07/03/2046 0.7 03/12/2047 Tronqueiras - 01/05/2046 1 12/26/2046 CEMIG Geração Oeste - Cajuru (CEMIG) - 01/05/2046 7 01/03/2053 CEMIG Geração Salto Grande 40 01/05/2046 7 01/03/2053 CEMIG Geração Sul 2 Coronel Domiciano - 07/03/2046 0.8 04/11/2047 Joasal - 01/05/2046 7 01/03/2053 Marmelos - 01/05/2046 7 01/03/2053 Paciencia - 01/05/2046 7 01/03/2053 Piau 1 01/05/2046 7 01/03/2053 CEMIG Geração Três Marias 116 01/05/2046 7 01/03/2053 CEMIG Poço Fundo 1 05/29/2045 7 05/27/2052 CEMIG PCH (Pai Joaquim) - 04/04/2032 0.4 09/14/2032 Horizontes - Machado Mineiro - 07/08/2025 1.9 05/21/2027 Rosal 9 05/08/2032 3.6 12/13/2035 Sá Carvalho 40 12/01/2024 1.7 08/27/2026 Total 226 Nova Ponte 256 07/23/2025 2.1 08/11/2027 Irapé 105 02/28/2035 2.6 09/18/2037 Power Plant Intangible assets - Right to extension of concession End of concession Extension in years New end of concession Queimado 19 12/18/2032 1.8 06/26/2034 Sao Bernardo (CEMIG) 1 08/19/2025 1.9 06/27/2027 Emborcação 426 07/23/2025 1.8 05/26/2027 Total CEMIG GT 807 Total (R$) 1,033 The Resolution no. 2,919/2021 ratified the amount of the right to compensation for the São Simão, Jaguara, Miranda and Volta Grande generation plants, which had been owned by CEMIG GT during the period stipulated in the Law 14,052/20 to be compensated, but does not specify how this compensation will happen in the event of absence of debts with the Federal Government related to the regime of concessions determined in that Law. The amounts calculated are: Schedule of power plant offer for tender CEMIG Geração - Plant re-offered for tender Amount São Simão 783 Miranda 145 Jaguara 237 Volta Grande 157 Total 1,322 Considering that there is no legal provision relating to how the compensation of these non-hydrological risks will happen and the Company’s right depends on the occurrence of uncertain future events, which are not totally under its control, as such these contingent assets have not been recognized. Accounting policy These mainly comprise assets related to the service concession agreements described above and software. They are measured at total acquisition cost, less amortization expenses and accumulated impairment losses, when applicable. Any gain or loss arising upon derecognition of the asset, calculated as the difference between the net disposal proceeds and the carrying amount of the asset, is included in the statement of income when the asset is derecognized.

LEASING

LEASING	12 Months Ended
	Dec. 31, 2022
Leasing
LEASING	19. LEASING The Company recognized a right of use and a lease liability for the following contracts which contain a lease in accordance with IFRS 16: · Leasing of commercial real estate used for serving customers; · Leasing of building used as administrative headquarter; · Leasing of commercial vehicles used in operations. The Company has elected to use the recognition exemptions for lease contracts that, at the commencement date, have a lease term of 12 months or less and do not contain a purchase option (short-term leases), and lease contracts for which the underlying asset is of low value (low-value assets). Thus, these leasing agreements are recognized as an expense in the income Statement on the straight-line basis, over the period of the leasing. Their effects on net income from January to December 2021 were immaterial. The discount rates were obtained based on incremental borrowing rate, as follows: Schedule of discount rates Incremental borrowing rate Annual rate (%) Monthly rate (%) Initial application Up to two years 7.96 0.64 Three to five years 10.64 0.85 Six to twenty years 13.17 1.04 Contracts entered - 2019 at 2021 Up to three years 6.87 0.56 Three to four years 7.33 0.59 Four to twenty years 8.08 0.65 Contracts entered - August to December 2022 (1) Up to five years 6.43 0.52 Six to ten years 6.54 0.53 Eleven to fifteen years 6.58 0.54 Sixteen to thirty years 6.60 0.54 (1) Monthly the Company calculates the addition to the rate to be applied to the new contracts. For the purposes of publication, these are presented at the average rates used. a) Right of use assets The right-of-use assets were valued at cost, corresponding to the amount of the initial measurement of the lease liabilities, adjusted by its remeasurements, and amortized on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets. Changes in the right of use asset are as follows: Schedule of right of use asset Real estate property Vehicles Total Balances on December 31, 2019 206 71 277 Disposals (contracts terminated) (9) - (9) Amortization (25) (40) (65) Addition 6 - 6 Remeasurement 7 (4) 3 Balances on December 31, 2020 185 27 212 Disposals (contracts terminated) (5) - (5) Amortization (1) (8) (41) (49) Addition 11 - 11 Remeasurement (2) 9 48 57 Balances on December 31, 2021 192 34 226 Amortization (1) (14) (40) (54) Right of use acquired in a business combination 5 - 5 Disposals (contracts terminated) (9) (1) (10) Addition 24 117 141 Remeasurement (2) 16 5 21 Balances on December 31, 2022 214 115 329 (1) Amortization of the Right of Use recognized in the Statement of income is net of use of the credits of PIS/Pasep and Cofins taxes on payments of rentals, a total R$0.641 in 2022 (R$0.588 in 2021). (2) The Company have identified events giving rise to revaluation and modifications of their principal contracts. The leasing liabilities are restated with adjustment to the asset of Right of Use. b) Leasing liabilities The liability for leasing agreements is measured at the present value of lease payments to be made over the lease term, discounted at the Company’s incremental borrowing rate. The liability carrying amount is remeasured to reflect leases modifications. The changes in the lease liabilities are as follows: Schedule of lease liabilities Balance on December 31, 2020 227 Addition 11 Settled (5) Interest incurred (1) 27 Leasing paid (70) Interest in leasing contracts (3) Remeasurement (2) 57 Balance on December 31, 2021 244 Addition 141 Business combination adjustment 5 Interest incurred (1) 29 Leasing paid (66) Interest in leasing contracts paid (4) Settled (16) Remeasurement (2) 21 Balance on December 31, 2022 354 Current liabilities 57 Non-current liabilities 297 (1) Financial expenses recognized in the Statement of income are net of incorporation of the credits for PIS/Pasep and Cofins taxes on payments of rentals, in the amounts of R$2 in 2022 (R$2 on December 31, 2021). (2) The Company identified events that give rise to restatement and modifications of their principal contracts; the leasing liability was remeasured with an adjustment to the asset of Right of Use. Additions and settled in leases are non-cash transactions, and therefore are not reflected in the Statements of Cash Flows. The potential right to recovery of PIS/Pasep and Cofins taxes embedded in the leasing consideration, according to the periods specified for payment, is as follows: Schedule of embedded leasing consideration Cash flow Nominal Adjusted to present value Consideration for the leasing 806 355 Potential PIS/Pasep and Cofins (9.25%) 61 22 For lease liability and right of use measuring and remeasuring, the Company used the technique of discounted cash flow, without considering projected future inflation in the flows to be discounted, as per the prohibition imposed by IFRS 16. The cash flows of the leasing contracts are, in their majority, updated by the IPCA inflation index, annually. Below is an analysis of maturity of lease contracts: Schedule of maturity of lease contracts 2023 62 2024 68 2025 58 2026 58 2027 50 2028 at 2048 510 Undiscounted values 806 Embedded interest (452) Lease liabilities 354 Accounting policy The Company assess, when entering into a contract for the supply of goods or services, whether it is or contains a lease, i.e., whether it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company adopt a single recognition and measurement approach for all leases, except for short-term leases and/or leases of low-value assets. Those agreements that contain leases have been described throughout this note. At the date of start of the leasing operation, the lessee recognizes a liability to make the payments (a leasing liability) and an asset, representing the right to use the subject asset during the period of the leasing (an asset of right to use). Right of use assets Right-of-use assets are measured at cost, less any accumulated amortization and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are amortized on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as described in Note 19. If ownership of the leased asset transfers to the Company at the end of the lease term or the cost reflects the exercise of a purchase option, amortization is calculated using the estimated useful life of the asset. Lease liabilities At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating the lease, if the lease term reflects the Company exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Company recognize separately the expenses of interest on the leasing liability and the expense of depreciation of the asset of the right to use. Short-term leases and leases of low-value assets The Company applies the short-term lease recognition exemption to its short-term leases. It also applies the lease of low-value assets recognition exemption to leases that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognized as expense on a straight-line basis over the lease term.

SUPPLIERS

SUPPLIERS	12 Months Ended
	Dec. 31, 2022
Suppliers Abstract
SUPPLIERS	20. SUPPLIERS Schedule of suppliers 2022 2021 Energy purchased for resale 1,162 1,314 Energy on spot market - CCEE 110 130 Charges for use of energy network 207 175 Itaipu Binacional 274 331 Gas purchased for resale 278 228 Materials and services 801 505 Suppliers 2,832 2,683

TAXES PAYABLE AND AMOUNTS TO BE

TAXES PAYABLE AND AMOUNTS TO BE REFUNDED TO CUSTOMERS	12 Months Ended
	Dec. 31, 2022
Taxes Payable And Amounts To Be Refunded To Customers
TAXES PAYABLE AND AMOUNTS TO BE REFUNDED TO CUSTOMERS	21. TAXES PAYABLE AND AMOUNTS TO BE REFUNDED TO CUSTOMERS Schedule of taxes and amounts to be restituted to customers 2022 2021 Current ICMS 108 124 Cofins (1) 199 166 PIS/Pasep (1) 43 36 INSS 44 36 Others (2) 150 166 544 528 Non-current Cofins (1) 304 281 PIS/Pasep (1) 66 61 370 342 914 870 Amounts to be refunded to customers Current PIS/Pasep and Cofins 1,155 704 ICMS (3) 341 - Non-current PIS/Pasep and Cofins 1,808 2,319 Total 3,304 3,023 (1) PIS/Pasep and Cofins recorded in current liabilities include the deferral on the financial remuneration of the contract asset and on the construction and improvement revenues linked to the transmission contracts. For more information, see Note 15. (2) The December 31, 2022, balance includes income tax withholdings on interest on equity declared on December 14, 2022 and December 22, 2022, the collection of which occurred in January 2023, in accordance with tax legislation. (3) On June 23, 2022 Complementary Law no. 194 was enacted, with immediate effectiveness, which changed the National Tax Code (CTN) and Complementary Law no. 87/96 (Kandir Law), classifying electric energy, among other goods, as essential, prohibiting the establishment of ICMS rates for transactions with these goods at a higher level than for transactions in general, and applying the non-levy of this tax on transmission and distribution services and sectorial charges related to electric energy transactions. In December 2022, an amount of R$341 was provisioned to be returned to the consumers, referring to the period in which the tax was still charged in the invoices. The amounts of PIS/Pasep and Cofins taxes to be refunded to customers refer to the credits to be received by the CEMIG D following the extinction of the ICMS value added tax within the taxable amount for calculation of those taxes, in amount of R$2,963, as described in Note 9 (a). Until December 2022, a total of R$3,225, has been reimbursed to clients (R$1,583 in 2021). Complementary to the liabilities for the portion of the tax credits corresponding to the period of the last 10 years, in June 2022 CEMIG D posted the updated amount of R$ 624 That law specifies that integral of the amounts arising from tax charged in excess (arising from the ruling that PIS, Pasep and Cofins taxes could not be charged on amounts of ICMS tax included within energy bills) should be reimbursed to customers. As a consequence, the updated amount of R$ 1,479 The Company started the reimbursement of the amounts to its customers, as follows: · On August 18, 2020, ANEEL ratified the inclusion into the tariff adjustment for 2020 of a negative financial component of R$ 714 · On May 25, 2021, ANEEL ratified incorporation into the 2021 tariff adjustment, in effect from May 28, 2021, to May 27, 2022, of the negative financial component of R$ 1,573 · On June 22, 2022, ANEEL ratified incorporation into the 2022 tariff adjustment, in effect from June 22, 2022, to May 27, 2023, of a negative financial component of R$ 2,811 The subsidiary Gasmig recognized the liability corresponding to the amounts to be refunded to its customers, based on 10 176 10

LOANS AND DEBENTURES

LOANS AND DEBENTURES	12 Months Ended
	Dec. 31, 2022
Loans And Debentures
LOANS AND DEBENTURES	22. LOANS AND DEBENTURES Schedule of loans and debentures Financing source Principal maturuty Annual financial cost Currency 2022 2021 Current Non current Total Total Foreign currency Eurobonds (1) 2024 9.25% U$$ 30 3,945 3,975 5,623 (-) Transaction costs - (6) (6) (8) (±) Interest paid in advance (2) - (9) (9) (14) Debt in foreign currency 30 3,930 3,960 5,601 BRAZILIAN CURRENCY Eletrobrás (3) 2023 UFIR + 6.00% at 8.00% R$ 2 - 2 6 Sonda (4) 2022 110.00% of CDI R$ - - - 52 Debt in Brazilian currency 2 - 2 58 Total of loans 32 3,930 3,962 5,659 Debentures - 3rd Issue - 3rd Series (5) 2022 IPCA + 6.20% R$ - - - 428 Debentures - 3rd Issue - 3rd Series (3)(7) 2025 IPCA + 5.10% R$ 330 583 913 1,147 Debentures - 7th Issue - 1st Series (3)(7) 2024 CDI + 0.45% R$ 545 271 816 1,356 Debentures - 7th Issue - 2nd Series (3)(7) 2026 IPCA + 4.10% R$ 3 1,861 1,864 1,760 Debentures - 8th Issue - 1st Series (3)(7) 2027 CDI + 1.35% R$ 3 500 503 - Debentures - 8th Issue - 2nd Series (3)(7) 2029 IPCA + 6.10% R$ 1 506 507 - Debentures - 4th Issue - 1st Series (8) 2022 TJLP + 1.82% R$ - - - 10 Debentures - 4th Issue - 2nd Series (8) 2022 Selic + 1.82% R$ - - - 4 Debentures - 4th Issue - 3rd Series (8) 2022 TJLP + 1.82% R$ - - - 11 Debentures - 4th Issue - 4th Series (8) 2022 Selic + 1.82% R$ - - - 5 Debentures - 7th Issue - Single Series (8) 2023 CDI + 1.50% R$ 20 - 20 40 Debentures - 8th Issue - Single Series (8) 2031 IPCA + 5.27% R$ 20 1,024 1,044 987 Debentures - 9th Issue - 1st Series (6) 2027 CDI + 1.33% R$ 3 700 703 - Debentures - 9th Issue - 2nd Series (6) 2029 IPCA + 7.63% R$ 1 302 302 - (-) Discount on the issuance of debentures (6) - (12) (12) (15) (-) Transaction costs (3) (39) (42) (28) Total, debentures 923 5,696 6,618 5,705 Total 955 9,626 10,580 11,364 (1) In December 2022, CEMIG GT performed the partial repurchase of debt securities in the foreign market (Eurobonds) of its issue, in the principal amount of U$244 million (U$500 million in August 2021). More details of this operation are presented in this Note; (2) Anticipation of funds to achieve the rate of return to maturity (Yield to Maturity) agreed in the Eurobonds contract; (3) Debentures issued by CEMIG Distribuição; (4) In December 2022, the Company concluded the sale of all its interest in the capital stock of Ativas Data Center S.A. to Sonda Procwork Informática Ltda. For further details of this operation see Note 32; (5) In February 2022 CEMIG GT settled the debenture - 3rd Issue - 3rd Series; (6) In December 2022 CEMIG GT settled the 9th issue of simple debentures. More details of this operation are given in this Note; (7) Simple debentures, not convertible into shares, registered and book-entry, and there are no renegotiation clauses; (8) Gasmig. The proceeds from the 8th debenture issue, concluded by Gasmig on September 10, 2020, in the amount of R$850,000, were used to redeem the promissory notes issued on September 26, 2019, with a term of 12 months, whose proceeds were fully allocated to the payment of the concession bonus of the gas distribution concession contract; The debentures issued by the subsidiaries are non-convertible, there are no agreements for renegotiation, nor debentures held in treasury. Partial repurchase of Eurobonds - Tender Offer On November 28, 2022, the second stage of CEMIG GT's cash tender offer (‘Tender Offer’) for debt securities in the foreign market of its issue, maturing in 2024, bearing interest at 9.25% per annum, in the principal amount of up to US$250 million, was initiated. The figures below represents the Tender Offer accepted by investors on the liquidation of the Eurobond and the liquidation of the related derivative financial instruments: Schedule of financial settlement and cancellation % US$ R$ Principal Amount 100.00 244 1,297 Premium to the market price + Tender 3.08 8 40 Discount 0.02 - - Accrued interests 0.41 1 5 Financial settlement total 253 1,342 IOF (‘financial operations tax’) levied on premium 0.02 - - Income tax on premium 0.54 1 7 Income tax on accrued interests 0.07 - 1 Financial settlement income tax on accrued interests 1 8 Total of payments 254 1,350 Partial disposal of hedge - (192) NDF positive adjustment (*) - (32) Total 254 1,126 (i) It relates to the second phase of the Tender Offer expired on December 23, 2022. A total of US$244 million was subject to acceptance by investors, of which US$241 thousand were settled in advance on December 21, 2022, considering the acceptances made by investors up to December 9, 2022 (Early Tender). The remaining amount of US$3 thousand was accepted by investors after the Early Tender. Holders of Notes that validated their Notes by the Early Tender Offering Time were eligible to receive $1 for every $1 of principal amount. For holders who validated their Notes after the First Tender Offer Time, but still within the expiration date, were eligible to receive $0,981 for each $1 principal amount; (ii) Holders of Notes that were validly tendered and accepted for purchase also received accrued and unpaid interest from, and including, the last interest payment date through, but not including, the initial settlement date, which occurred on December 21, 2022 and final which occurred on December 28, 2022, respectively; (iii) Difference between the dollar PTAX on the purchase date (R$5.2040) and the financial instrument - NDF, protecting against foreign exchange, with the dollar purchase cap of R$5.3183. Funding raised On December 22, 2022, CEMIG GT concluded the 9th issuance of simple debentures, not convertible into shares, unsecured, with additional fiduciary guarantee, in two series, in the total amount of R$ 1,000 The following were placed in this restricted offering: i. 1st series: 700 700 1.33 5 ii. 2nd series: 300 300 7.6245 7 Additionally, it should be noted that the credit risk rating agency Fitch Ratings has assigned a AA+(bra) rating to the Issue. Schedule of credit risk rating agency Company Entry Date Due Date Principal Financial charges Value BRAZILIAN CURRENCY Debentures - 9th Issue - 1st Series December 2022 2027 CDI + 1.33% 700 Debentures - 9th Issue - 2nd Series December 2022 2029 IPCA + 7.6245% 300 (-) Transaction costs (6) Total 994 On June 29, 2022, CEMIG D completed the 8th issuance of non-convertible debentures, with surety guarantee, in two Series, for a total of R$ 1,000 The following were placed in this restricted offering: i. 1st Series: 500 Debentures, with total amount of R$500, remuneration at the CDI Rate + 1.35%, and maturity at five years, the proceeds to be allocated to strengthening the Company’s cash position; and ii. 2nd Series: 500 Debentures, with total amount of R$500, remuneration at the CDI Rate + 6.10%, and maturity at seven years, the proceeds to be allocated to expenditure on the project to expand electricity distribution, as detailed in the issue documents of the Debentures. Schedule of credit risk rating agency Company Entry Date Due Date Principal Annual Financial Charges Value anuais Brazilian currency Debentures - 8th Issue - 1st Series June of 2022 2027 CDI + 1.35% 500 Debentures - 8th Issue - 2nd Series June of 2022 2029 6.10% do IPCA 500 (-) Transaction costs (12) (-) Discount (1) - Total 988 (1) Discount on the issue of debentures referring to the 2nd series of debentures. Guarantees The guarantees of the debt balance on loans and debentures, on December 31, 2022, were as follows: Schedule of guarantees of the debtor balance on loans and financings 2022 Promissory notes and Sureties 4,871 Guarantee and Receivables 2,663 Receivables 1,998 Shares 2 Unsecured 1,046 Total 10,580 The composition of loans and debentures, by currency and index, with the respective amortization, is as follows: Schedule of composition of loans and debentures 2023 2024 2025 2026 2027 2028 onwards Total Currency US dollar 30 3,945 - - - - 3,975 Total, currency denominated 30 3,945 - - - - 3,975 Index IPCA (1) 355 399 1,336 1,051 126 1,362 4,630 UFIR/RGR (2) 2 - - - - - 2 CDI (3) 571 270 233 233 733 - 2,041 Total by index 928 669 1,569 1,284 860 1,362 6,673 2023 2024 2025 2026 2027 2028 onwards Total (-) Transaction costs (3) (8) (5) (5) (5) (21) (47) (±) Interest paid in advance - (9) - - - - (9) (-) Discount - - (6) (6) - - (12) Overall total 955 4,597 1,559 1,273 855 1,341 10,580 (1) Expanded National Customer Price (IPCA) Index. (2) Fiscal Reference Unit (Ufir / RGR). (3) CDI: Interbank Rate for Certificates of Deposit. (4) Interest rate reference unit (URTJ) / Long-Term Interest Rate (TJLP) The US dollar and index used for monetary updating of Loans had the following variations: Schedule of the principal currencies and indexors used for monetary updating of loans and financings Currency Accumulated change on 2022 (%) Accumulated change on 2021 (%) Indexer Accumulated change on 2022 (%) Accumulated change on 2021 (%) US dollar (6.50) 7.39 IPCA 5.79 10.06 CDI 12.39 4.39 TJLP 35.34 16.92 The changes in loans and debentures are as follows: Schedule of changes in loans, financings and debentures Balance on December 31, 2019 14,777 Liabilities arising from business combination 10 Initial balance for consolidation purposes 14,787 Loans obtained 850 Transaction costs (24) Monetary variation 187 Exchange rate variation 1,742 Financial charges provisioned 1,211 Amortization of transaction cost 15 Financial charges paid (1,212) Amortization of financing (2,531) Reclassification to ‘Other obligations’ (8) Subtotal 15,017 FIC Pampulha: Marketable securities of subsidiary companies 3 Balance on December 31, 2020 15,020 Liabilities arising from business combination (1) 13 Monetary variation 331 Exchange rate variation 353 Financial charges provisioned 1,162 Discount and premium on repurchase of debt securities (Eurobonds) 491 Amortization of transaction cost 20 Financial charges paid (1,589) Amortization of financing (4,437) Balance on December 31, 2021 11,364 Borrowings 2,000 Transaction costs (18) Net borrowings 1,981 Monetary variation 167 Exchange variation (338) Accrued financial charges 975 Premium on repurchase of debt securities (Eurobonds) 47 Amortization of transaction cost 7 Financial charges paid (1,010) Amortization of financing (2,613) Balance on December 31, 2022 10,580 Borrowing costs, capitalized Borrowing costs directly related to the acquisition, construction or production of an asset that necessarily requires substantial time to be completed for its intended use or sale are capitalized as part of the cost of the corresponding asset. All other borrowing costs are expensed in the period in which they are incurred. Borrowing costs comprise interest and other costs incurred by the Company related to Loans and debentures. The subsidiaries CEMIG D and Gasmig considered the costs of loans and debentures linked to construction in progress as construction costs of intangible and concession contract assets, as follows: Schedule of capitalized borrowing cost 2022 2021 2020 Costs of loans and debentures 975 1,162 1,211 Financing costs on intangible assets and contract assets (1) (47) (15) (33) Net effect in income or loss 928 1,147 1,178 (1) The average capitalization rate p.a. on December 31, 2022 was 11.36 9.44 The amounts of the capitalized borrowing costs have been excluded from the statement of cash flows, in the additions to cash flow of investment activities, as they do not represent an outflow of cash for acquisition of the related asset. Restrictive covenants There are early maturity clauses for cross-default in the event of non-payment by CEMIG GT or by the Company, of any pecuniary obligation with individual or aggregate value greater than R$50 (‘cross default’). The Company has contracts with financial covenants as follows: Schedule of restrictive covenants Title - Security Covenant Ratio required - Issuer Ratio required CEMIG (guarantor) Compliance required Eurobonds CEMIG GT (1) Net debt / Adjusted Ebitda for the Covenant 2.5 or less 3.0 or less Semi-annual and annual 7 th th CEMIG D Net debt / Adjusted Ebitda 3.5 or less 3.0 or less Semi-annual and annual Gasmig Debentures (2) General indebtedness (Total liabilities/Total assets) Less than 0.6 - Annual Ebitda / Debt servicing 1.3 or more - Annual Ebitda / Net finance results 2.5 or more - Annual Net debt / Ebitda The following or less: 2.5 - Annual 8th Debentures Issuance Gasmig Single series (3) Ebitda/Debt servicing 1.3 or more - Annual Net debt/EBITDA 3.0 or less - Annual 9 th CEMIG GT 1st and 2nd Series (4) Net debt / Adjusted Ebitda 3.5 or less 3.0 from Dec. 31st, 2022 to Jun. 30th, 2026 and, 3.5 from Dec. 31st, 2026 onwards Semi-annual and annual (1) Adjusted Ebtida corresponds to earnings before interest, income taxes and social contribution on net income, depreciation and amortization, calculated in accordance with CVM Resolution 156, dated June 23, 2022, from which non-operating income, any credits and non-cash gains that increase net income are subtracted, to the extent that they are non-recurring, and any cash payments made on a consolidated basis during such period in respect of non-cash charges that were added back in the determination of Ebtida in any prior period, and increased by non-cash expenses and non-cash charges, to the extent that they are non-recurring. (2) If Gasmig is unable to achieve the required index, it will, within 120 days from the date of written notice from BNDESPAR or BNDES, provide guarantees acceptable to the debenture holders for the total amount of the debt, in compliance with the rules of the National Monetary Council, unless the required indexes are reestablished within that period. Certain contractually foreseen situations may cause early maturity of other debts (cross default). (3) Non-compliance with financial covenants implies non-automatic early maturity. If early maturity is declared by the debenture holders, Gasmig must make the payment upon receipt of the notification. (4) Non-compliance with financial covenants implies early maturity resulting in the immediate enforceability of payment by CEMIG GT of the Unit Nominal Value or Updated Unit Nominal Value of the Debentures, as the case may be, plus remuneration, in addition to the other charges due, regardless of judicial or extrajudicial notice, notification or interpellation. Management monitors these indexes, so that the conditions are satisfied. The information on the derivative financial instruments (swaps) contracted to hedge the debt servicing of the Eurobonds (principal, in foreign currency, plus interest), and the Company’s exposure to interest rate risks, are disclosed in Note 31.

REGULATORY CHARGES

REGULATORY CHARGES	12 Months Ended
	Dec. 31, 2022
Regulatory Charges
REGULATORY CHARGES	23. REGULATORY CHARGES Schedule of information about amounts recognised in relation to regulatory deferral account balances 2022 2021 Liabilities Global Reversion Reserve (RGR) 28 28 Energy Development Account (CDE) 127 110 Grantor inspection fee - ANEEL 3 3 Energy Efficiency Program 221 237 Research and development (R&D) 126 112 Energy System Expansion Research 4 4 National Scientific and Technological Development Fund 8 9 Proinfa - Alternative Energy Program 10 17 Royalties for use of water resources 10 5 Emergency capacity charge 26 26 Customer charges - Tariff flags 0 252 CDE on R&D (1) 3 3 CDE on EEP 4 5 Others 5 5 Liability 575 816 Current liabilities 510 611 Non-current liabilities 65 205

POST-EMPLOYMENT OBLIGATIONS

POST-EMPLOYMENT OBLIGATIONS	12 Months Ended
	Dec. 31, 2022
Post-employment Obligations
POST-EMPLOYMENT OBLIGATIONS	24. POST-EMPLOYMENT OBLIGATIONS Forluz Pension plan (a Supplementary retirement pension plan) CEMIG and its subsidiaries are sponsors of Forluz - Forluminas Social Security Foundation, a non-profit legal entity whose object is to provide its associates and participants and their dependents with a finance income to complement retirement and pension, in accordance with the pension plan that they are subscribed in. Forluz provides the following supplementary pension benefit plans available to its participants: Mixed Benefit Plan (‘Plan B’): Funded Benefit Plan (‘Plan A’): In addition to the Forluz pension plans, CEMIG, CEMIG GT and CEMIG D , contribute to a health and a dental plan for the active employees, retired employees and dependents, administered by CEMIG Saúde. Life insurance Until the end of the Collective Agreement in effect until October 2021, the Company made available coverage of 50% of the life insurance policy cost, with certain specific characteristics for retirees. However, as a result of the amendment in the Collective Work Agreement for 2021-2023, in relation to offer and payment of life insurance for the employees and former employees, the Company understood that the post-retirement benefit in question had been canceled in its entirety, and as a result wrote off the balance of the obligation, remeasured using the revised actuarial assumptions, recognized in the Statement of income and Shareholders’ equity, in the amounts of R$ 415 and R$ 59. On February 2, 2022 the Association of Retired Energy Workers and Pension Holders of CEMIG and its Subsidiaries ( Associação dos Eletricitários Aposentados e Pensionistas da CEMIG e Subsidiárias - AEA/MG Actuarial obligations and recognition in the financial statements On this Note the Company discloses its obligations and expenses incurred for purposes of the Retirement Plan, Health Plan, Dental Plan and the Life Insurance Plan in accordance with the terms of IAS 19 - Employee Benefits Agreement to cover the deficit on Forluz Pension Plan ‘A’ Forluz and the sponsors CEMIG, CEMIG GT and CEMIG D have signed a Debt Assumption Instrument to cover the deficit of Plan A for the years of 2015, 2016 and 2017. On September 30, 2022 the total amount payable by CEMIG and its subsidiaries as a result of the Plan A deficits was R$ 547 539 The monthly amortizations, calculated by the constant installments system (Price Table), will be paid up to 2031 for the 2015 and 2016 deficits, in the amount of R$364, and up to 2033 for the 2017 deficit, in the amount of R$184. 6 Restricted deposits made to Forluz Resolution of the 2019 deficit In December 2020, in accordance with the applicable legislation, Forluz proposed to CEMIG a new Debt Assumption Instrument to be signed, if approved, by Forluz, CEMIG, CEMIG GT and CEMIG D, in accordance with the plan to cover the deficit of Plan A, which occurred in 2019. The total amount to be paid by the Company to cover the deficit, without considering joint contribution, is R$160, through 166 monthly installments. The remuneration interest rate over the outstanding balance is 6% per year, plus the effect of the IPCA. If the plan reaches actuarial balance before the full period of amortization of the debt, the Company will not be required to pay the remaining installments and the contract will be extinguished. The Company recognized the legal obligation in relation to the deficit of Plan A corresponding to 50% of the minimum amount, and, thus, obeying the contribution parity rule, made payments in the amount of R$17 in consignment (R$7 on December 31, 2021), to remain at the disposal of Forluz to be redeemed at an account with an official bank. Due to the refusal by Forluz to receive this amount, on May 26, 2021 the Company proposed an Action of Consignment in Payment, which is in its initial pleading phase. Due to the Debt Assumption Instrument not being signed for coverage of the minimum amount proposed in the plan for solution of the Plan A actuarial deficit for 2019, and the refusal of the payments in consignment made by the Company, on April 27, 2021 Forluz filed legal action against sponsors CEMIG, CEMIG GT and CEMIG D, applying for approval and confirmation of the request to ensure compliance with the contracting of the debt for coverage of the deficit of Plan A, in the amount of R$160, for the 2019 fiscal year. In May 2022 the first instance of the Employment Law Appeal Court of Minas Gerais gave a decision in favor of Forluz, and against the Company’s requests - but in this dispute appeal lies to hire instances. As a result, the Company, based on the assessments of its specialists, has opted to maintain its assessment of the chances of loss in the action as ‘possible’. Resolution of the 2020 deficit On March 31, 2022, in view of the divergences mentioned in the previous item, payment in consignation of the 2020 deficit of Plan A has begun, with deposit of the first tranche, limited to 50 11 The total amount to be paid by the Company arising from the deficit ascertained in Plan A, without considering parity, is R$ 252 158 monthly payments 6 Debt with the pension fund (Forluz) On December 31, 2022, the Company recognized an obligation for past actuarial deficits relating to the pension fund in the amount of R$ 251 385 6 Actuarial information Schedule of consolidated actuarial information 2022 Pension plans and retirement supplement plans Health plan Dental plan Total Present value of obligations 11,404 3,314 60 14,778 Fair value of plan assets (9,198) - - (9,198) Initial net liabilities 2,206 3,314 60 5,580 Adjustment to asset ceiling 112 - - 112 Net liabilities in the statement of financial position 2,318 3,314 60 5,692 2021 Pension plans and retirement supplement plans Health plan Dental plan Total Present value of obligations 12,026 3,469 66 15,561 Fair value of plan assets (9,378) - - (9,378) Initial net liabilities 2,648 3,469 66 6,183 Adjustment to asset ceiling 22 - - 22 Net liabilities in the statement of financial position 2,670 3,469 66 6,205 The asset ceiling The present value of the liabilities of the pension plan is adjusted to the asset ceiling, which corresponds to the surplus result of Plan B, which has a specific destination allocation under the regulations of the National Private Pension Plans Council (CNPC). The changes in the present value of the defined benefit obligation are as follows: Schedule of changes in present value of defined benefit obligation Pension plans and retirement supplement plans Health plan Dental plan Life insurance Total Defined-benefit obligation on December 31, 2019 13,285 3,102 61 574 17,022 Cost of current service 1 21 1 3 26 Interest on actuarial obligation 887 215 4 41 1,147 Actuarial losses (gains): Due to changes in demographic assumptions 135 395 4 - 534 Due to changes in financial assumptions (375) (152) (4) (34) (565) Due to adjustments based on experience 289 (119) 1 (23) 148 Due to changes and adjustments 49 124 1 (57) 117 Benefits paid (914) (143) (3) (10) (1,070) Defined-benefit obligation on December 31, 2020 13,308 3,319 64 551 17,242 Cost of current service 2 21 1 3 27 Past service cost (1) - - - (415) (415) Interest on actuarial obligation 883 232 5 39 1,159 Actuarial losses (gains): Due to changes in demographic assumptions 378 122 1 (15) 486 Due to changes in financial assumptions (2,393) (252) (5) (127) (2,777) Due to adjustments based on experience 828 200 3 (26) 1,005 Due to changes and adjustments (1,187) 70 (1) (168) (1,286) Benefits paid (980) (173) (3) (10) (1,166) Defined-benefit obligation on December 31, 2021 12,026 3,469 66 - 15,561 Cost of current service 2 16 - - 18 Past service cost (1) (4) - - - (4) Actuarial losses (gains): 1,224 361 7 - 1,592 Actuarial losses (gains): Due to changes in demographic assumptions (7) (1) - - (8) Due to changes in financial assumptions (857) (305) (6) - (1,168) Due to adjustments based on experience 106 (20) (3) - 83 Due to changes and adjustments (758) (326) (9) - (1,093) Benefits paid (1,086) (206) (4) - (1,296) Defined-benefit obligation on December 31, 2022 11,404 3,314 60 - 14,778 (1) Due to the alterations made in the Collective Work Agreement for 2021-23, for offer and payment of life insurance for the employees and former employees, the Company understood that the post-retirement benefit in question had been entirely canceled, and as a result wrote down the balance of the obligation, remeasured using the revised actuarial assumptions. (2) Relating to the changes in the conditions of Plan B for requesting the Enhancement of Retirement for Length of Contribution, Special or Age - MAT ( Melhoria de Aposentadoria por Tempo de Contribuição, Especial ou or Idade Changes in the fair values of the plan assets are as follows: Schedule of changes in the fair value of plan assets Pension plans and retirement supplement plans Fair value of the plan assets on December 31, 2019 10,366 Return on investments 757 Contributions from employer 211 Benefits paid (914) Fair value of the plan assets on December 31, 2020 10,420 Return on investments (298) Contributions from employer 236 Benefits paid (980) Fair value of the plan assets on December 31, 2021 9,378 Return on investments 633 Contributions from employer 272 Benefits paid (1,085) Fair value of the plan assets on December 31, 2022 9,198 Changes in net liabilities were as follows: Schedule of changes in net liabilities Pension plans and retirement supplement plans Health plan Dental plan Life insurance Total Net liabilities at December 31, 2019 2,972 3,102 61 574 6,709 Expense recognized in Statement of income 206 236 5 44 491 Contributions paid (211) (143) (3) (10) (367) Actuarial losses (gains) (58) 124 1 (57) 10 Net liabilities at December 31, 2020 2,909 3,319 64 551 6,843 Expense recognized in Statement of income 200 253 6 42 501 Past service cost - - - (415) (415) Contributions paid (236) (173) (3) (10) (422) Actuarial losses (gains) (203) 70 (1) (168) (302) Net liabilities at December 31, 2021 2,670 3,469 66 - 6,205 Expense recognized in Statement of income 285 378 7 - 670 Past service cost (4) - - - (4) Contributions paid (272) (206) (4) - (482) Actuarial losses (gains) (361) (327) (8) - (696) Net liabilities at December 31, 2022 2,318 3,314 61 - 5,692 2022 2021 Current liabilities 388 347 Non-current liabilities 5,304 5,858 Amounts recorded as current liabilities refer to contributions to be made by CEMIG and its subsidiaries in the next 12 months for the amortization of the actuarial liabilities. The amounts reported as ‘Expense recognized in the Statement of income’ refer to the costs of post-employment obligations, that include the past service cost arising from the cancellation of the post-retirement life insurance obligation, totaling R$626 (R$16 on December 31, 2021), plus the finance expenses and monetary updating on the debt with Forluz, in the amounts of R$40 (R$70 on December 31, 2021). The amounts recognized in 2022, 2021 and 2020 statement of income are as follows: Schedule of income statement 2022 Pension plans and retirement supplement plans Health plan Dental plan Total Current service cost 2 16 - 18 Past service cost (4) -   - (4) Interest on the actuarial obligation 1,224 361 7 1,592 Expected return on the assets of the Plan (941) - - (941) Expense in 2022 281 377 7 665 2021 Pension plans and retirement supplement plans Health plan Dental plan Life insurance Total Current service cost 2 21 1 3 27 Past service cost (1) - - - (415) (415) Interest on the actuarial obligation 883 232 5 39 1,159 Expected return on the assets of the Plan (685) - - - (685) Expense in 2021 200 253 6 (373) 86 2020 Pension plans and retirement supplement plans Health plan Dental plan Life insurance Total Current service cost 1 21 1 3 26 Interest on the actuarial obligation 887 215 4 41 1,147 Expected return on the assets of the Plan (682) - - - (682) Expense in 2020 206 236 5 44 491 The independent actuary’s estimation for the expense to be recognized for 2023 is as follows: Schedule of independent actuaries estimate for the expense amount Pension plans and retirement supplement plans Health plan Dental plan Total Current service cost - 14 - 14 Interest on the actuarial obligation 1,276 379 7 1,662 Expected return on the assets of the Plan (1,004) - - (1,004) Estimated total expense in 2023 as per actuarial report 272 393 7 672 The expectation for payment of benefits for 2023 is as follows: Schedule of expectation for payment of benefits Pension plans and retirement supplement plans - Forluz Health plan Dental plan Total Estimated payment of benefits 1,119 220 4 1,343 The Company CEMIG GT and CEMIG D have expectation of making contributions to the pension plan in 2023 of R$246 for amortization of the deficit of Plan A, and R$86 for the Defined Contribution Plan (recorded directly in the Statement of income for the year). Below is a sensitivity analysis of the liabilities effect of changes in the main actuarial assumptions used to determine the defined-benefit obligation on December 31, 2022: Schedule of assumptions Effects on the defined-benefit obligation Pension plans and retirement supplement plans Health plan Dental plan Total Reduction of one year in the mortality table 247 53 1 301 Increase of one year in the mortality table (251) (54) (1) (306) Reduction of 1% in the discount rate 982 418 7 1,407 In the presentation of the sensitivity analysis, the present value of the defined-benefit obligation was calculated using the Projected Unit Credit method, the same method used to calculate the defined-benefit obligation recognized in the Statement of financial position. The average maturity periods of the obligations of the benefit plans, in years, are as follows: Schedule of average periods of the obligations under the benefit plans Pension plans and retirement supplement plans Health plan Dental plan Plan A Plan B 873 10.83 12.79 12.37 The main categories plan’s assets, as a percentage of total plan’s assets are as follows: Schedule of principal categories percentage of plan assets 2022 2021 Shares 6.45% 7.77% Fixed income securities 76.89% 73.95% Real estate property 4.89% 5.04% Others 11.77% 13.24% Total 100.00% 100.00% The following assets measured at fair value, are related to the Company and are not considered plan assets. According to the requirement of the standards, the amount are presented for information purpose: Schedule of measured at fair value 2022 2021 Non-convertible debentures issued by the Company 137 302 Shares issued by the Company 3 277 Real estate properties of the Foundation, occupied by the Company 270 - 410 579 This table provides the main actuarial assumptions: Schedule of actuarial assumptions 2022 2021 Pension plans and retirement supplement plans Health plan and Dental plan Pension plans and retirement supplement plans Health plan and Dental plan Life insurance Annual discount rate for present value of the actuarial obligation 11.73 11.83 10.60 10.75 10.73 Annual expected return on plan assets 11.73 Not applicable 10.60 Not applicable Not applicable Long-term annual inflation rate 5.31 5.31 5.03 5.03 5.03 Estimated future annual salary increases 5.31 Not applicable 5.03 Not applicable 6.29 General mortality table AT-2000 S10% by sex AT-2000 M&F S10% D20% AT-2000 S10% by sex AT-2000 M&F S10% D20% AT-2000 M&F S10% D20% Disability table Not applicable Álvaro Vindas increase of 30% Not applicable Tasa 1927 increase of 100% Tasa 1927 increase of 100% Disabled mortality table AT-83 IAM Male MI-85 Female AT-83 IAM Male MI-85 Female MI-85 Female Real growth of contributions above inflation - 1 - 1 - 2020 Pension plans and retirement supplement plans Health plan and Dental plan Life insurance Annual discount rate for present value of the actuarial obligation 6.83 7.14 7.25 Annual expected return on plan assets 6.83 Not applicable Not applicable Long-term annual inflation rate 3.32 3.32 3.32 Estimated future annual salary increases 3.32 Not applicable 4.56 General mortality table AT-2000 M S10% D10% AT-2000 M S10% D20% AT-2000 M S10% D20% Disability table Not applicable Álvaro Vindas D30% Álvaro Vindas D30% Disabled mortality table AT-49 M MI-85 F MI-85 F Real growth of contributions above inflation (1) - 1 - The Company has not made changes in the methods used to calculate its post-employment obligations for the years ended December 31, 2022 and 2021. Accounting policy In the case of retirement obligations, the liability recognized in the balance sheet with respect to defined benefit pension plans is the greater of the debt agreed with the foundation for amortization of actuarial obligations and the present value of the actuarial obligation, calculated by means of an actuarial report, less the fair value of the plan's assets. The actuarial valuation involves the use of assumptions about discount rates, expected rates of return on assets, future salary increases, mortality rates, and future increases in retirement and pension benefits. All assumptions are reviewed at each base date. Expenses related to the debt agreed upon with the pension trust fund were recorded in finance income (expenses), because they represent financial interest and inflation adjustment. Other expenses related to the pension fund were recorded as operating expenses. Actuarial gains and losses arising as a result of changes in actuarial assumptions are recognized in other comprehensive income and shall not be reclassified to statement of income in a subsequent period. The past service cost, due change or withdrawal of the defined benefit plan, and the gain or loss on settlement of obligations, are determined by remeasurement of the net present value of the obligation, using the revised actuarial assumptions, and is recognized directly in the Statement of income for the year in which the change, withdrawal or settlement is made.

PROVISIONS

PROVISIONS	12 Months Ended
	Dec. 31, 2022
Provisions [abstract]
PROVISIONS	25. PROVISIONS Company and its subsidiaries are involved in certain legal and administrative proceedings at various courts and government bodies, arising in the normal course of business, regarding employment-law, civil, tax, environmental and regulatory matters, and other issues. Company and its subsidiaries recorded provisions for contingencies in relation to the legal actions in which, based on the assessment of the Company’s management and its legal advisors, the chances of loss are assessed as ‘probable’ (i.e. an outflow of funds to settle the obligation will be necessary), as follows: Schedule of provisions for contingencies 2021 Additions Reversals Settled 2022 Labor 404 124 (26) (87) 415 Civil - - - - Customer relations 33 44 - (35) 42 Other civil actions 38 14 (3) (13) 36 71 58 (3) (48) 78 Tax 1,295 332 (150) (3) 1,474 Regulatory 48 12 (5) (7) 48 Others 71 57 (57) (57) 14 Total 1,889 583 (241) (202) 2,029 2020 Additions Reversals Settled 2021 Labor 427 81 (46) (58) 404 Civil Customer relations 23 36 - (26) 33 Other civil actions 32 19 (1) (12) 38 55 55 (1) (38) 71 Tax 1,294 91 (89) (1) 1,295 Regulatory 52 7 (8) (3) 48 Others 64 23 (3) (13) 71 Total 1,892 257 (147) (113) 1,889 2019 Additions Reversals Settled / Reversal (1) Provisions arising from business combination (2) 2020 Labor 497 106 (60) (116) - 427 Civil Customer relations 19 22 - (18) - 23 Other civil actions 18 21 - (7) - 32 37 43 - (25) - 55 Tax 1,260 113 (38) (41) - 1,294 Regulatory 36 16 - - - 52 Others 58 13 (7) (3) 3 64 Total 1,888 291 (105) (185) 3 1,892 Additionally, there are lawsuits whose expected loss is considered possible, since the Company's and its subsidiaries' legal advisors assessed them as having a possible chance of success, and no provision was recorded, as follows: Schedule of possible losses Possible losses Consolidated 2022 2021 Labor 1,199 1,167 Civil Customer relations 231 149 Other civil actions 537 422 768 571 Tax 2,149 2,114 Regulatory 2,976 2,457 Others 1,361 1,213 Total 8,453 7,522 The Company management, in view of the extended period and the Brazilian judiciary, tax and regulatory systems, believes that it is not practical to provide information that would be useful to the users of this financial statements in relation to the timing of any cash outflows, or any possibility of reimbursements. The Company believe that any disbursements in excess of the amounts provisioned, when the respective claims are completed, will not significantly affect the Company’s result of operations or financial position. The main provisions and contingent liabilities are provided below, with the best estimation of expected future disbursements for these contingencies: Tax Company and its subsidiaries are involved in numerous administrative and judicial claims actions relating to taxes, including, among other matters, subjects relating to the Urban Property Tax ( Imposto sobre a Propriedade Territorial Urbana Programa de Integração Social Contribuição para o Financiamento da Seguridade Social Imposto de Renda Pessoa Jurídica Contribuição Social sobre o Lucro Líquido In addition to the issues above the Company is involved in various proceedings on the applicability of the IPTU Urban Land Tax to real estate properties that are in use for providing public services. The aggregate amount of the contingency is approximately R$94 (R$87 on December 31, 2021). Of this total, R$4 has been recognized (R$3 on December 31, 2021) - this being the amount estimated as probably necessary for settlement of these disputes. The Company has been successful in its efforts to have its IPTU tax liability suspended, winning judgments in favor in some cases. Social Security contributions on income sharing payments The Brazilian tax authority ( Receita Federal In August 2022, the Higher Tax Appeal Chamber (CSRF) of the Tax Appeals Council (CARF), changing its case law, canceled claims for Social Security contributions on amounts paid as income-sharing. The Chamber recognized that there was no change in the identity or type of the payment of these amounts, provided that they were paid to the employees after signature of the related agreement, whether or not that signature had been given after the start of the period to which the calculation of targets referred. Based on this decision, the Company altered its expectation for the contingency for losses related to the income-sharing payments that are still in proceedings in the administrative sphere, from ‘probable’ to ‘possible’, resulting in a reduction of R$136 in the provision. The Company continues to monitor the legal actions in progress in the judiciary, for which it has maintained the assessment of chances of loss as ‘probable’, thus maintaining the related provisioning. The amount of the contingencies is approximately R$1,640 (R$1,433 on December 31, 2021), of which R$1,311 has been provisioned (R$1,272 on December 31, 2021), this being the estimate of the probable amount of funds to settle these disputes. Indemnity of employees’ future benefit (the ‘Anuênio’) In 2006 the Company paid an indemnity to its employees, totaling R$178, in exchange for rights to future payments (referred to as the Anuênio) for time of service, which would otherwise be incorporated, in the future, into salaries. The Company did not pay income tax nor Social Security contributions in relation to these amounts because it believed that amounts paid as indemnity are not taxable. However, given the possibility of dispute and to avoid risk of future penalty payments, The Company filed legal actions for recognition of the right of non-taxation on these Anuênio payments, making separate submissions and argument in relation to (a) income tax and (b) the social security contribution, in the aggregate historic amount of R$122, which is considered sufficient for payment of the lawsuit. In the action relating to applicability of the social security contribution, a court judgment was given that impedes consideration of an appeal to the Federal Supreme Court - thus consideration by the Higher Appeal Court remains. Additionally, in October 2022, a judgment was published refusing to recognize the Special Appeal filed by the Company, reducing the chances of success in the action. As a result, the assessment of the chances of loss in this action were altered from ‘possible’ to ‘probable’, and a provision made for the amount deposited in escrow. The chances of loss in the action relating to applicability of income tax on the amounts of the anuênios Lack of approval to offset tax credit The federal tax authority did not approve the Company’s offset in corporate income tax returns, of carryforwards and undue or excess payment of federal taxes - IRPJ, CSLL, PIS/Pasep and Cofins - identified by official tax deposit receipts (‘DARFs’ and ‘DCTFs’). The Company is contesting the lack of approval of the amounts offseted. The amount of the contingency is R$ 164 199 1 1 Social Security contributions The Brazilian federal tax authority ( Secretaria da Receita Federal, Programa de Alimentação do Trabalhador ; Income tax withheld on capital gain in a shareholding transaction The federal tax authority issued a tax assessment against CEMIG as a jointly responsible party with its jointly controlled entity Parati S.A. Participações em Ativos de Energia Elétrica (Parati), relating to withholding income tax ( Imposto de Renda Retido na Fonte The social contribution tax on net income (CSLL) The federal tax authority issued a tax assessment against the Company for the years of 2012 and 2013, alleging undue non-addition, or deduction, of amounts relating to the following items in calculating the social contribution tax on net income: (i) taxes with liability suspended; (ii) donations and sponsorship (Law 8,313/91); and (iii) fines for various alleged infringements. The amount of this contingency is R$517 (R$454 on December 31, 2021), and the probability of loss has been assessed as ‘possible’. ICMS (local state value added tax) From December 2019 to March 2022, the Tax Authority of Minas Gerais State issued infraction notices against the subsidiary Gasmig, in the total amount of R$357, relating to reduction of the calculation base of ICMS tax in the sale of natural gas to its customers over the period from December 1, 2014 to December 31, 2016, alleging a divergence between the form of calculation used by Gasmig and the opinion of that tax authority, The claims comprises principal amount of R$124, penalty payments of R$201 and interest of R$32. Considering that the State of Minas Gerais, over a period of more than 25 years, has never made any allegations against the methodology of calculation by the Company, Management and Company’s legal advisors, believe that there is a defense under Article 100, III of the National Tax Code, which removes claims for penalties and interest; and that the contingency for loss related to these amounts is ‘remote’, In relation to the argument on the difference between the amount of ICMS tax calculated by Gasmig and the new interpretation by the state tax authority, the probability of loss was considered ‘possible’. On December 31, 2022, the amount of the contingency for the period relating to the rules on expiry by limitation of time is R$182 (R$140 on December 31, 2021). In July 2021, Gasmig filed a lawsuit for annulment of a tax debit, against the State of Minas Gerais, and this proceeding suspended the tax claim referred to above. Interest on Equity The Company filed an application for mandamus, with interim relief, requesting the right to deduct, from the basis of calculation of corporate income tax and Social Contribution tax, the expense relating to payment of Interest on Equity in 4Q20 calculated on the basis of prior periods (the first and second quarters of 2020), and for cancellation of the demand for new supposed credits of corporate income tax and the Social Contribution relating to the amount that was not paid as a result of the deduction of the said financial expense, with application of fines. The amount of the contingencies in this case is approximately R$67 (R$60 on December 31, 2021). Reversal of credits in calculation of PIS/ Pasep and Cofins taxes The Brazilian tax authority issued, in August 2021, two infringement notices relating to calculation of the PIS/Pasep and Cofins taxes, from August 2016 to December 2017, alleging insufficiency of payment of these contributions due to supposed undue credits deduction of the expenses on the Proinfa charge, and absence of reversal of the credits related to non-technical losses. The Company is contesting these infringement notices. The amount of the contingency is R$180 (R$162 on December 31, 2021) and the Company has classified the chances of loss as ‘possible’, due to the scarcity of case law on the subject. Labor claims Company and its subsidiaries are involved in various legal claims filed by its employees and by employees of service providing companies. Most of these claims relate to overtime and additional pay, severance payments, various benefits, salary adjustments and the effects of such items on a supplementary retirement plan. In addition to these actions, there are others relating, complementary additions to or re-calculation of retirement pension payments by Forluz, and salary adjustments. The aggregate amount of the contingency is approximately R$ 1,613 1,571 415 404 Customers claims The Company is involved in various civil actions relating to indemnity for personal injury and for material damages, arising, principally, from allegations of irregularity in measurement of consumption, and claims of undue charging, in the normal course of business, totaling R$ 272 181 41 32 Other civil proceedings The Company is involved in various civil actions claiming indemnity for personal and material damages, among others, arising from incidents occurred in the normal course of business, in the amount of R$ 573 461 36 39 Regulatory The Company is involved in numerous administrative and judicial proceedings, challenging, principally: (i) tariff charges in invoices for use of the distribution system by a self-producer; (ii) alleged violation of targets for continuity indicators in retail supply of energy; and (iii) the tariff increase made during the federal government’s economic stabilization plan referred to as the ‘Cruzado Plan’, in 1986. The aggregate amount of the contingency is approximately R$ 484 385 47 48 Public Lighting Contribution (CIP) CEMIG and CEMIG D are defendants in several public civil claims (class actions) requesting nullity of the clause in the Electricity Supply Contracts for public illumination signed between the Company and the various municipalities of its concession area, and restitution by the Company of the difference representing the amounts charged in the last 20 years, in the event that the courts recognize that these amounts were unduly charged. The actions are grounded on a supposed error by CEMIG in the estimation of the period of time that was used in calculation of the consumption of energy for public illumination, funded by the Public Lighting Contribution ( Contribuição para Iluminação Pública The Company believes it has arguments of merit for defense in these claims, including a partial favorable decision. As a result, it has not constituted a provision for this action, the amount of which is estimated at R$ 1,433 1,269 Código de Defesa do Consumidor Accounting of energy sale transactions in the Power Trading Chamber (CCEE) In a claim dating from August 2002, AES Sul Distribuidora challenged in the court the criteria for accounting of energy sale transactions in the wholesale energy market ( Mercado Atacadista de Energia Câmara de Comercialização de Energia Elétrica This should take effect in the CCEE as from November 2008, resulting in an additional disbursement for CEMIG GT, related to the expense on purchase of energy in the spot market on the CCEE, in the approximate amount of R$ 507 437 Tribunal Regional Federal Inefficiency in provision of services A public class action filled by the Public Attorneys’ Office of Minas Gerais state against the Company, alleging supposed inefficiency in provision of services related to the distribution of electricity to the consumers of the municipality of Rio Vermelho. The Company has presented its contestation and awaits beginning of the instruction stage. The amount of the contingency on December 31, 2022, was R$ 303 Exclusion of customers classified as low-income The Federal Public Attorneys’ Office filed a class action against the Company and the grantor (ANEEL), to avoid exclusion of customers from classification in the Low-income residential tariff 483 413 Environmental claims Impact arising from construction of power plants The Public Attorneys’ Office of Minas Gerais State has filed class actions requiring the formation of a Permanent Preservation Area (APP) around the reservoir of the Capim Branco 137 123 Other legal actions in the normal course of business Energy billing dispute During 2022, one of the Company's clients filed an arbitration proceeding requesting changes in contractual clauses and questioning the incidence of certain taxes on its electricity bills. In September 2022, the Company was duly notified of the court decision that granted the injunction request, which determined that the Company should start billing the energy supply contract according to the request. After the arbitration procedure was initiated and the parties were heard, in January 2023, the Court revoked the previous decision and determined the reestablishment of the contractual billing system, as well as the payment of the unbilled amounts due to the injunction initially granted in favor of this customer. The arbitration proceeding is still in progress, in which this client is questioning the points informed above. If the arbitration decision grants the client's request, the Company will have to refund the difference between the contracted amounts and the adjustments demanded, which amounted to R$117 on December 31, 2022. Management, based on the opinion of its legal advisors, classified the probability of loss as possible. Breach of contract - Power line pathways and accesses cleaning services contract The Company is involved in disputes alleging losses suffered as a result of supposed breaches of contract at the time of provision of services of cleaning of power line pathways and firebreaks. In October 2022, the judge authorized the opposing party to withdraw the amount deposited of R$ 38 8 55 ‘Luz Para Todos’ Program The Company is a party in disputes alleging losses suffered by third parties as a result of supposed breach of contract at the time of implementation of part of the rural electrification program known as the ‘ Luz Para Todos’ 470 420 0.141 0.810 Contractual imbalance CEMIG D is party in other disputes arising from alleged non-compliance with contracts in the normal course of business, for an estimated total of R$ 223 198 Renova: Application to override corporate identity A receivables investment fund filed an application for Override of Legal Identity (Incidente de Desconsideração da Personalidade Jurídica Other legal proceedings Company and its subsidiaries are involved as plaintiff or defendant, in other less significant claims, related to the normal course of their operations with an estimated total amount of 434 402 of which 6 15 the amount estimated as probably necessary for settlement of these disputes.

EQUITY AND REMUNERATION TO SHAR

EQUITY AND REMUNERATION TO SHAREHOLDERS	12 Months Ended
	Dec. 31, 2022
Equity And Remuneration To Shareholders
EQUITY AND REMUNERATION TO SHAREHOLDERS	26. EQUITY AND REMUNERATION TO SHAREHOLDERS a) Share capital On December 31, 2022, the Company’s issued and share capital was R$ 11,007 8,467 735,847,624 1,465,523,064 566,036,634 1,127,325,434 5.00 Schedule of share capital Shareholders Number of shares on December 31, 2022 Common % Preferred % Total % State of Minas Gerais 375,031,302 51 17,085 - 375,048,387 17 Other entities of Minas Gerais State 30,021 - 21,880,950 1 21,910,971 1 FIA Dinâmica Energia S/A 233,625,046 31 118,771,654 8 352,396,700 16 BNDES Participações 82,007,784 11 - - 82,007,784 4 BlackRock - - 218,212,381 15 218,212,381 10 Others In Brazil 26,546,632 4 178,219,966 12 204,766,598 9 Foreign shareholders 18,606,839 3 928,421,028 64 947,027,867 43 Total 735,847,624 100 1,465,523,064 100 2,201,370,688 100 Shareholders Number of shares on December 31, 2021 Common % Preferred % Total % State of Minas Gerais 288,485,632 51 13,143 - 288,498,775 17 Other entities of Minas Gerais State 23,094 - 14,472,345 1 14,495,439 1 FIA Dinâmica Energia S.A. 153,354,328 27 80,004,762 7 233,359,090 14 BNDES Participações 63,082,911 11 22,141,720 2 85,224,631 5 BlackRock - - 123,325,741 11 123,325,741 7 Others In Brazil 43,689,699 8 145,881,261 13 189,570,960 11 Foreign shareholders 17,400,970 3 741,486,462 66 758,887,432 45 Total 566,036,634 100 1,127,325,434 100 1,693,362,068 100 Shareholders Number of shares on December 31, 2020 Common % Preferred % Total % State of Minas Gerais 258,738,711 51 11,788 - 258,750,499 17 Other entities of Minas Gerais State 20,713 - 7,442,037 1 7,462,750 - FIA Dinâmica Energia S.A. 114,172,677 22 43,975,272 4 158,147,949 10 BNDES Participações 56,578,175 11 27,299,432 3 83,877,607 6 BlackRock - - 153,689,970 15 153,689,970 10 Others In Brazil 55,717,246 11 212,704,725 21 268,421,971 18 Foreign shareholders 22,442,767 5 565,959,088 56 588,401,855 39 Total 507,670,289 100 1,011,082,312 100 1,518,752,601 100 The Company’s Share Capital may be increased by up to a limit of 10% (ten percent) of the share capital set in the by-laws, without need for change in the by-laws and upon decision of the Board of Directors, having previously heard statement of opinion issued by the Fiscal Council. Capital increase Since the balance of income reserves on December 31, 2021 exceeded the share capital by R$ 1,523 8,467 11,007 508,008,620 5.00 169,810,990 338,197,630 b) Earnings per share Due to the capital increase, on April 29, 2022, with issuance of 508,008,620 The number of shares included in the calculation of basic and diluted earnings, is described in the table below: Schedule of earnings per share Number of shares 2022 2021 2020 Common shares already paid up 735,847,624 735,847,624 735,847,624 Shares in treasury (102) (102) (102) Total common shares 735,847,522 735,847,522 735,847,522 Preferred shares already paid up 1,465,523,064 1,465,523,064 1,465,523,064 Shares in treasury (846,164) (846,062) (846,062) Total preferred shares 1,464,676,900 1,464,677,002 1,464,677,002 Total 2,200,524,422 2,200,524,524 2,200,524,524 The calculation of basic and diluted earnings per share is as follows: Schedule of basic and diluted earnings per share 2022 2021 2020 Net income for the year attributed to equity holders of the parent 4,092 3,751 2,864 Minimum mandatory dividend from net income for the year - preferred shares 1,486 1,309 986 Net income for the year not distributed - preferred shares 1,238 1,188 920 Total earnings - preferred shares (A) 2,724 2,497 1,906 Minimum mandatory dividend from net income for the year - common shares 747 657 496 Net income for the year not distributed - common shares 622 597 462 Total earnings - common shares (B) 1,369 1,254 958 Basic and diluted earnings per preferred share (A / number of preferred shares) 1.86 1.70 1.30 Basic and diluted earnings per common share (B / number of common shares) 1.86 1.70 1.30 Considering that each class of share participates equally in the income reported, the earning per share in the fiscal years ended on December 31, 2022 and 2021 were, respectively, R$ 1.86 2.22 c) Equity valuation adjustments Schedule of equity valuation adjustments 2022 2021 2020 Adjustments to actuarial liabilities - Employee benefits (260) (329) (340) Subsidiary and jointly controlled entity Adjustments to actuarial liabilities - Employee benefits (2,043) (2,433) (2,660) Deemed cost of PP&E 427 554 569 Others 2 - - Total (1,614) (1,879) (2,091) Valuation adjustments (1,874) (2,208) (2,431) The adjustments to post-employment benefit obligations comprise gains or losses resulting from re-measurements of the net defined-benefit obligation, in accordance with the actuarial report, net of tax effects. The amounts recorded as deemed cost of the generation assets represents its fair value determined using the replacement cost at initial adoption of IFRS on January 1, 2009. The valuation of the generation assets resulted in an increase in their book value, recorded in a specific line in Equity, net of the tax effects. These values are being realized based on the depreciation of the assets. d) Reserves Capital reserves Schedule of reserves 2022 2021 2020 Investment-related donations and subsidies 1,857 1,857 1,857 Goodwill on issuance of shares 394 394 394 Shares in treasury (1) (1) (1) Capital reserves and shares in Treasury 2,250 2,250 2,250 The reserve for investment-related donations and subsidies basically refers to the compensation by the Federal Government for the difference between the profitability obtained by CEMIG up to March 1993 and the minimum return guaranteed by the legislation in effect at the time. The reserve for treasury shares refers to the pass-through by Finor (‘ Fundo de Investimentos do Nordeste’ Income reserves Schedule of income reserves 2022 2021 2020 Legal reserve 1,387 1,181 995 Statutory reserve 57 57 57 Retained earnings reserve 6,546 7,331 6,651 Unrealized earnings reserve 835 835 835 Incentive tax reserve 150 124 103 Reserve for mandatory dividends not distributed 1,420 1,420 1,420 Profit reserves 10,395 10,948 10,061 Legal reserve Constitution of the legal reserve is mandatory, up to the limits established by law. The purpose of the reserve is to ensure the security of the share capital, its use being allowed only for offsetting of losses or increase capital. This reserve constitution corresponds to 5% of the net income for the year, less the amount allocated to incentive tax reserve. Statutory reserve The reserve under the By-laws is for future payment of extraordinary dividends, in accordance with Article 28 of the by-laws. Retained earnings reserve Retained earnings reserves refers to incomes not distributed in prior years, to guarantee execution of the Company’s Investment Program, and amortization of loans and debentures. The retentions are supported by capital budgets approved by the Board of Directors in the respective years. Unrealized earnings reserve Article of the Brazilian corporate law no. 6,404/76 allows the Company to pay the mandatory dividend, calculated as required by the Bylaws up to the amounts of the realized portion of the net income for the year. In 2022, Company presented a positive net share of income of subsidiaries, jointly controlled entities and affiliates of R$ 3,217 Additionally, the above does not apply to the payment of the minimum mandatory dividends on preferred shares, which are required to be paid in full for an amount of R$733 as described in further details in (f) below. In addition, since the creation of the Unrealized Earnings Reserve is optional, Management decided to propose the same proportion of dividend payment to shareholders owning common shares, considering Company’s expected financial capacity. The outstanding balance of the Unrealized Earnings Reserve will remain R$ 835 The Unrealized Earnings Reserve amounts can only be used to pay mandatory dividends. Hence, when the Company realizes such incomes in cash, it must distribute the corresponding dividend in the subsequent period, after offsetting of any losses in subsequent years. Incentives tax reserve The Company has a right to 75% reduction in income tax, including the tax paid at the additional rate, calculated on the basis of the operating income in the region of Sudene (the Development Agency for the Northeast), for 10 years starting in 2014. The amount of the incentive recognized in the Statement of income was R$ 26 21 Reserve for mandatory dividends not distributed Schedule of reserve for mandatory dividends not distributed Dividends withheld, arising from the net income of 2015 623 Dividends withheld, arising from the net income of 2014 797 1,420 These dividends were retained in Equity, in years 2015 and 2014, in the account Reserve for mandatory dividends not distributed; and as per the proposal approved in the Annual General Meetings of 2016 and 2015, the dividends retained will be paid as soon as the Company’s financial situation permits. The Company's Management, in view of the uncertainties present in the current macroeconomic scenario and the estimated cash requirement for the nex year, concluded that the financial situation does not yet allow the payment of these retained dividends. e) Rights and preferences of the common and preferred shares Every holder of CEMIG common shares has the right to vote in an election for members of our Board of Directors. Under the Brazilian Corporate Law, any shareholder holding at least 5% of CEMIG’s common shares in circulation may request adoption of a multiple vote procedure, which confers upon each share a number of votes equal to the present number of members of the Board of Directors and gives the shareholder the right to accumulate his or her votes in one sole candidate or distribute them among several. Under the Brazilian Corporate Law, holders of preferred shares representing at least 10% of CEMIG’s share capital and also holders of common shares representing at least 15% of its share capital (other than the controlling shareholder) have the right to appoint a member of the Board of Directors and his or her respective substitute member in a separate election. If none of the holders of common or preferred shares qualifies under the minimum limits specified above, shareholders representing, in the aggregate, a minimum of 10% of the share capital may combine their holdings to elect a member of the Board of Directors, and that member’s substitute member. Under Article 171 of the Corporate Law, every shareholder has a generic right of first refusal in subscription of new shares, or securities convertible into shares, issued in any capital increase, in proportion to their percentage shareholding, except in the event of exercise of any option to acquire shares in our share capital. Shareholders are required to exercise their right of first refusal within 30 days from publication of the notice of increase of capital. Every holder of CEMIG preferred shares has preference in the event of share redemption. The dividend rights of the preferred and common shares are described below. f) Dividends Under the by-laws, if the Company is able to pay dividends higher than the mandatory minimum dividends required for the preferred Shareholders, and the remaining net income is sufficient to offer equal dividends for both the common and preferred shares, then the dividends per share will be the same for the holders of common shares and preferred shares. Dividends declared are paid in two equal installments, the first by June 30 and the second by December 30, of the year following the generation of the income to which they refer. The Executive Board decides the location and processes of payment, subject to these periods. Under its by-laws, CEMIG is required to pay to its shareholders, as mandatory dividends, 50% of the net income of each year. The preferred shares have preference in the event of reimbursement of capital and participate in incomes on the same conditions as the common shares have the right, when there is net income, to a minimum mandatory dividend equal to the greater of: (a) 10% of their par value, and (b) 3% of the portion of equity that they represent. Under its by-laws, CEMIG’s shares held by private individuals and issued up to August 5, 2004, have the right to a minimum dividend of 6% per year on their par value in all years when CEMIG does not obtain sufficient incomes to pay dividends to its Shareholders. This guarantee is given by the State of Minas Gerais by Article 9 of State Law 828 of December 14, 1951, and by State Law 15,290 of August 4, 2004. Calculation of the minimum dividends proposed The calculation of the minimum dividends proposed for distribution to Shareholders, considering the unrealized income assumption as mentioned in the previous paragraph, is as follows: Schedule of minimum dividends proposed 2022 2021 2020 Calculation of minimum dividends required by the by-laws for the preferred shares Nominal value of the preferred shares 7,328 5,637 5,055 Preferred shares 7,328 5,637 5,055 Percentage applied to the nominal value of the preferred shares 10.00 10.00 10.00 Amount of the dividends by the first payment criterion 733 564 506 Equity 21,777 19,457 17,473 Preferred shares as a percentage of Equity (net of shares held in Treasury) 66.56 66.56 66.56 Portion of Equity represented by the preferred shares 14,495 12,950 11,630 Percentage applied to the portion of Equity 3.00 3.00 3.00 Amount of the dividends by the second payment criterion 435 389 349 Minimum dividends required by the by-laws for the preferred shares 733 564 506 2022 2021 2020 Calculation of the Minimum Dividend under the by-laws based on the net income for the year Mandatory dividend Net income for the year 4,092 3,751 2,864 50 50 50 Mandatory dividends - 50% of Net income 2,046 1,876 1,432 Unrealized earnings reserve (835) (835) (835) Reversal of the unrealized earnings reserve of 2019 835 835 835 Withholding income tax on Interest on equity 186 91 50 2,232 1,967 1,482 Dividends recorded, as specified in the by-laws Interest on Equity 1,983 956 553 Ordinary dividends 249 1,011 929 2,232 1,967 1,482 Total dividends for the preferred shares 1,486 1,309 986 Total dividends for the common shares 747 658 496 Unit value of dividends - R$ Minimum dividends required by the by-laws for the preferred shares 0.50 0.50 0.50 Mandatory dividends (including withholding income tax on Interest on Equity) 1.01 1.16 0.99 Dividends proposed: Common (ON) shares 1.01 1.16 0.99 Dividends proposed: Preferred (PN) shares 1.01 1.16 0.99 This table provides the changes on dividends and interest on capital payable: Schedule of changes on dividends and interest on capital payable Balance on December 31, 2020 1,449 Proposed dividends 1,967 Dividends proposed for non-controlling shareholder 1 Tax withheld at source on Interest on Equity (91) Dividends retained - Minas Gerais state government (13) Dividends paid (1,403) Balance on December 31, 2021 1,910 Proposed dividends 2,232 Dividends proposed for non-controlling shareholder 1 Tax withheld at source on Interest on Equity (186) Dividends paid (2,094) Balance on December 31, 2022 1,863 Allocation of net income for 2022 - Management’s proposal The Board of Directors decided to propose to the Annual General Meeting to be held in April 2023 the following allocation of the net income for 2022, totaling R$4,092, of realization of the deemed cost of PP&E, totaling R$ 127 835 · R$205 will be held in Stockholders’ equity in the Legal Reserve, as established in Brazilian corporate Law 6,404/1976. · R$2,232 as minimum mandatory dividends, to the Company’s shareholders, to be paid in two equal installments, by June 30 and December 30, 2023, as follows: ○ R$1,984 declared as interest on own equity and imputed to the mandatory dividend, as deliberated by the Executive Board in 2022; ○ R$249 in the form of dividends, to holders whose names are in the Company’s Nominal Share Registry on the date of the AGM. · R$1,756 to be held in Shareholders’ equity in the Retained Earnings Reserve, to provide funding for the Company’s consolidated investments planned for 2023, as per capital budget. · R$26 to be held in Shareholders’ equity in the Tax Incentives Reserve, related to tax incentive due to investment in the region of Sudene. The amount of R$835 remains as Unrealized Earnings Reserve, considering the reversal of the reserve constituted in 2021 and the new constitution in 2022, of the same amount. Payment of the dividends will be made by December 30, 2023, in accordance with the availability of cash and at the decision of the Executive Board. g) Remuneration to shareholders The Company’s Executive Board decided to declare Interest on Equity as follows: (i) on March 23, 2022, in the amount of R$ 245 353 32 472 44 399 38 516 41 15

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2022
Revenue [abstract]
REVENUE	27. REVENUE Revenues are measured at the fair value of the consideration received or to be received and are recognized on a monthly basis as and when: (i) Rights and obligations of the contract with the customer are identified; (ii) the performance obligation of the contract is identified; (iii) the price for each transaction has been determined; (iv) the transaction price has been allocated to the performance obligations defined in the contract; and (v) the performance obligations have been complied. Schedule of net operating revenue 2022 2021 2020 Revenue from supply of energy (a) 30,158 29,619 26,432 Revenue from use of the electricity distribution systems (TUSD) 3,685 3,448 3,022 CVA and Other financial components (b) (1,147) 2,146 455 Reimbursement of PIS/Pasep and Cofins over ICMS credits to customers- realization (1) 2,360 1,317 266 Transmission revenue Transmission operation and maintenance revenue (c) 413 355 280 Transmission construction revenue (c) 407 252 201 Interest revenue arising from the financing component in the transmission contract asset (c) (Note 15) 575 660 438 Generation indemnity revenue (Note 14.1) 47 - - Distribution construction revenue 3,246 1,852 1,436 Adjustment to expectation of cash flow from indemnifiable financial assets of distribution concession 39 54 16 Revenue on financial updating of the Concession Grant Fee (e) 467 523 347 Transactions in energy on the CCEE (f) 183 1,157 154 Mechanism for the sale of surplus (g) 453 453 234 Supply of gas 4,529 3,470 2,011 Fine for violation of service continuity indicator (94) (70) (51) Advances for services provided (2) - 154 - PIS/Pasep and Cofins credits to be refunded to consumers (830) - - Other operating revenues (h) 2,658 1,935 1,709 Deductions on revenue (i) (12,686) (13,679) (11,722) Net revenue 34,463 33,646 25,228 (1) For more information, see Note 9a. (2) Refers to the negotiation with free consumers that resulted in the anticipation of revenue related to the provision of commercialization services by the subsidiary ESCEE. a) Revenue from energy supply Schedule of revenue from energy supply GWh (information not audited) R$ 2022 2021 2020 2022 2021 2020 Residential 11,217 11,186 10,981 10,133 11,124 9,875 Industrial 18,204 16,361 12,731 5,991 5,275 4,171 Commercial, services and others 8,957 8,334 8,571 6,155 5,520 4,979 Rural 3,093 3,975 3,766 2,050 2,566 2,190 Public authorities 856 729 714 660 583 522 Public lighting 1,138 1,226 1,243 535 718 550 Public services 1,400 1,418 1,362 841 879 722 Subtotal 44,865 43,229 39,368 26,365 26,665 23,009 Own consumption 31 33 34 - - - Unbilled revenue - - - (189) (14) 9 44,896 43,262 39,402 26,176 26,651 23,018 Wholesale supply to other concession holders (1) 16,777 10,825 13,907 3,894 3,023 3,363 Wholesale supply unbilled, net - - - 88 (55) 51 Total 61,673 54,087 53,309 30,158 29,619 26,432 (1) Includes a CCEAR (Regulated Market Sales Contract), ‘bilateral contracts’ with other agents, and the revenues from management of generation assets (GAG) for the 18 hydroelectric plants of Lot D of Auction no 12/2015. b) The CVA account, and Other financial components The results from variations in the CVA account (Parcel A Costs Variation Compensation Account), and in Other financial components in calculation of tariffs, refer to the positive and negative differences between the estimated non-manageable costs of the subsidiary CEMIG D and the cost actually incurred. The amounts recognized arise from balances recorded in the current year, homologated or to be homologated in tariff adjustment processes. For more information please see Note 14. On November 8, 2022, ANEEL issued Normative Resolution No. 1,046, which regulated, among other aspects, the limits of transfer of energy overcontracting, voluntary exposure and the results of the Surplus Sale Mechanism (Mecanismo de Venda de Excedentes, or ‘MVE’). It was regulated how any gains earned under the MVE should be shared with the consumer, and how any losses should be fully assumed by the Distributor. In this scenario, the Company recorded a gain of R$ 225 c) Transmission concession revenue The margin defined for each performance obligation from the transmission concession contract is as follows: Schedule of transmission concession contract 2022 2021 2020 Construction and upgrades revenue 407 252 201 Construction and upgrades costs (291) (183) (147) Margin 116 69 54 Mark-up (%) 39.86% 37.40% 36.73% Operation and maintenance revenue 413 355 279 Operation and maintenance cost (287) (235) (223) Margin 126 120 56 Mark-up (%) 43.90% 50.88% 25.11% d) Adjustment to expected cash flow from financial assets on residual value of infrastructure asses of distribution concessions Income from monetary updating of the Regulatory Remuneration Asset Base. e) Revenue on financial updating of the Concession Grant Fee Represents the inflation adjustment using the IPCA inflation index, plus interest, on the Concession Grant Fee for the concession awarded as Lot D of Auction 12/2015. See Note 14. f) Energy transactions on the CCEE (Power Trading Chamber) The revenue from transactions made through the Power Trading Chamber ( Câmara de Comercialização de Energia Elétrica g) Mechanism for the sale of energy surplus The revenue from the surplus sale mechanism ( Mecanismo de Venda de Excedentes h) Other operating revenues Schedule of other operating revenues 2022 2021 2020 Charged service 19 17 11 Services rendered 66 53 139 Low-income subsidy 321 269 292 Subsidies (1) 1,684 1,323 1,103 Rental and leasing (2) 493 211 164 Contractual indemnities - 27 - Other 75 35 - Total 2,658 1,935 1,709 (1) Includes the revenue recognized as a result of the subsidies incident on the tariffs applicable to users of the public electricity power distribution service, in the amount of R$936 in 2022 (R$986 in 2021), which includes load subsidies of encouraged source, rural, night irrigators, generation of encouraged source and public service; the revenue from tariff flags, in the amount of R$290 in 2022 (R$108 in 2021), recognized as a result of the credit position acquired by the Company in CCRBT; the reversal of revenue recognized as a result of subsidies related to the Program of Incentives to the Voluntary Reduction of Electric Energy Consumption, in the amount of R$5 in 2022 (revenue of R$205 in 2021) and R$432 in 2022 referring to the amounts contributed by Eletrobras or its subsidiaries under CNPE Resolution no. 15/2021, transferred to the electric energy distribution concessionaires and permissionaires. (2) Includes the amount of R$187 related to the Debt Acknowledgment Agreement (TARD) signed with a large customer in June 2022, for the use of infrastructure (poles) during the period from January 2019 to May 2022. This amount and its respective monetary correction in the amount of R$10 were received in four monthly and successive installments, starting in July 2022. i) Deductions on revenue Schedule of deduction on revenue 2022 2021 2020 Taxes on revenue ICMS (1) 4,892 6,993 6,098 Cofins 2,948 2,842 2,214 PIS/Pasep 643 618 481 Others 5 11 5 8,488 10,464 8,798 Charges to the customer Global Reversion Reserve (RGR) 14 15 16 Energy Efficiency Program (PEE) 69 74 73 2022 2021 2020 Energy Development Account (CDE) 4,057 2,658 2,443 Research and Development (R&D) 35 34 43 National Scientific and Technological Development Fund (FNDCT) 49 55 43 Energy System Expansion Research (EPE of MME) 25 27 21 Customer charges - Proinfa alternative sources program 77 66 39 Energy services inspection fee 33 35 35 Royalties for use of water resources 54 37 62 Customer charges - the ‘Flag Tariff’ system (252) 162 149 CDE on R&D 15 21 - CDE on PEE 22 31 - 4,198 3,215 2,924 Total 12,686 13,679 11,722 (1) On June 23, 2022, Supplementary Law no. 194 was enacted, with immediate effectiveness, which changed the National Tax Code (CTN) and Supplementary Law no. 87/96 (Kandir Law), classifying electric power, among other goods, as essential, prohibiting the establishment of ICMS rates for transactions with these goods at a higher level than for transactions in general, and applying the non-levy of this tax on transmission and distribution services and sectorial charges related to electric power transactions. In February 2023, an injunction was issued in Direct Unconstitutionality Action (ADI) no. 7,195, which determined the suspension of the effects of art. 3, X, of Supplementary Law no. 87/96, with wording given by Supplementary Law no. 194/2022, which excluded transmission and distribution services and sectorial charges linked to electricity operations from the ICMS tax base. With this, CEMIG adjusted ICMS calculation in light of the decision and is awaiting the definitive judgment on the merits, still pending in the Federal Supreme Court. Accounting policy Revenue recognition In general, for the Company’ business in the energy sector, gas and others, revenue from contracts with customers is recognized when the performance obligation is satisfied, at an amount that reflects the consideration to which the Company expects to be entitled in exchange for the goods or services transferred, which must be allocated to that performance obligation. The revenue is recognized only when it is probable that the Company will collect the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer, considering the customer’s ability and intention to pay that amount of consideration when it is due. Revenues from the sale of energy are measured based on the energy supplied and the tariffs specified in the terms of the contract or in effect in the market. Revenues from supply of energy to final customers are recorded when the delivery has taken place. The billing is carried out monthly. Unbilled supply of energy, from the period between the last billing and the end of each month, is estimated based on the supply contracted and on the volume of energy delivered but not yet billed. In the case of the distribution concession contract, the unbilled revenue is estimated based on the volume of energy consumed and unbilled in the period. The supply is billed in monthly basis in accordance with the metering calendar in accordance with the sector's regulations. Historically, the differences between the estimated amounts and the actual revenues recognized are not significant. Revenues from use of the distribution system (TUSD) received by the Company from other concession holders and other customers that use the distribution network are recognized in the period in which the services are provided. Unbilled retail supply of energy, from the period between the last measured consumption, according to the schedules specified in the concession regulation, and the end of each month is estimated based on the billing from the previous month or the contractual amount. Historically, the differences between the estimated amounts and the actual revenues recognized are not significant. The ‘Parcel A’ revenue and other financial components Any adjustment of expected cash flows from the concession financial asset of the energy distribution concession contract is presented as operating revenue, together with the other revenues related to the energy distribution services. Revenues from supply of gas are recorded when the delivery has taken place, based on the volume measured and billed. The billing is carried out monthly. In addition, unbilled supply of gas, from the period between the last billing and the end of each month, is estimated based on the volume of gas delivered but not yet billed. Historically, the differences between the estimated amounts and the actual revenues recognized are not significant and are recorded in the following month. Revenues from transmission concession services are recognized in the income monthly and include: · Construction revenue corresponds to the performance obligation to build the transmission infrastructure, recognized based on the satisfaction of obligation performance over time. They are measured based on the cost incurred, including PIS/Pasep and Cofins taxes over the total revenues and the income margin of the project. · Operation and maintenance revenue corresponds to the performance obligation of operation and maintenance specified in the transmission concession contract, after termination of the construction phase. They are recognized when the services are rendered and the invoices for the RAPs are issued. · Financial revenue related to financing component of transmission: corresponds to the significant financing component in the contract asset and is recognized by the effective interest rate method based on the rate determined at the start of the investments, which is not subsequently changed. The average of the implicit rates is 6.86%. The rates are determined for each authorization and are applied on the amount to be received (future cash flow) over the contract duration. This includes financial updating by the inflation index specified for each transmission contract. The services provided include charges for connection and other related services; the revenues are recognized when the services are rendered. The income margin on operation and maintenance of transmission infrastructure is determined based on the individual sale price of the service, based on available information costs incurred for the provision of services of operation and maintenance, on the value of the consideration that the entity expects to have the right, in exchange for the services promised to the client, in cases where the Company’s transmission subsidiaries have the right, separately, to the remuneration for the activity of operation and maintenance, as per IFRS 15 - Revenue from contracts with clients. The Resolution ANEEL 729/2016 regulates the Variable Portion (‘ Parcela Variável’ Government subsidies The subsidiaries CEMIG D e GT receive amounts from the Energy Development Account (CDE) as reimbursement for subsidies on tariffs granted to users of the public energy distribution service - TUSD and EUST (charges for use of the transmission system). These amounts are recognized in the Statement of income in a monthly basis as those subsidiaries acquire the right of receive them. Sales tax Expenses and non-current assets acquired are recognized net of the amount of sales taxes when they are recoverable from the taxation authority.

OPERATING COSTS AND EXPENSES

OPERATING COSTS AND EXPENSES	12 Months Ended
	Dec. 31, 2022
Operating Costs And Expenses
OPERATING COSTS AND EXPENSES	28. OPERATING COSTS AND EXPENSES The operating costs and expenses of the Company is as follows: a) Cost of energy and gas Schedule of operating costs and expenses 2022 2021 2020 Energy purchased for resale Supply from Itaipu Binacional 1,644 1,946 1,990 Physical guarantee quota contracts 925 832 780 Quotas for Angra I and II nuclear plants 357 244 303 Spot market 530 1,224 1,497 Proinfa Program 598 401 318 2022 2021 2020 ‘Bilateral’ contracts 493 418 333 Energy acquired in Regulated Market auctions 3,334 6,242 3,334 Energy acquired in the Free Market 6,003 4,976 3,977 Distributed generation (‘Geração distribuída’) 1,977 1,268 678 PIS/Pasep and Cofins credits (1,247) (1,450) (1,099) 14,614 16,101 12,111 Basic Network Usage Charges Transmission charges - Basic Grid 2,925 3,663 1,910 Distribution charges 50 41 40 PIS/Pasep and Cofins credits (304) (367) (202) 2,671 3,337 1,748 Gas purchased for resale 2,735 2,011 1,083 Total costs of energy and gas 20,020 21,449 14,942 b) Construction and infrastructure costs Schedule of construction and infrastructure cost 2022 2021 2020 Personnel and managers 135 100 83 Materials 2,233 1,150 775 Outsourced services 1,052 682 598 Others 116 104 125 Total 3,536 2,036 1,581 c) Other operation costs and expenses Schedule of other operating expenses (revenues), net Operating costs Expected credit loss General and administrative expenses Other operating expenses 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Personnel 976 983 - - 376 258 - - 1,352 1,240 Employees’ and managers’ income sharing - - - - 4 2 79 132 83 134 Post-employment benefits (Note 24) - - - - - - 626 15 626 16 Materials 93 76 - - 55 18 - - 149 94 Outsourced services 1,433 1,265 - - 273 185 - - 1,706 1,450 Depreciation and amortization 1,110 947 - - 72 102 - - 1,182 1,049 Operating provisions and adjustments for operating losses 278 86 - - - - 123 145 401 231 Expected credit losses of accounts receivable - - 109 144 - - - - 109 144 Reversal of provision for expected credit losses with related party - Renova - - - - - - (54) - (54) - Write-off of financial asset (Note 14) - - - - - - 172 - 172 - Other operation costs and expenses 205 81 - - 9 7 178 306 398 394 Total 4,095 3,438 109 144 789 572 1,125 598 6,123 4,752 Personnel 2023 Programmed Voluntary Retirement Plan (‘PDVP’) On December 16, 2022, the Company approved the Programmed Voluntary Retirement Plan (PDVP 2023), with a period for employees to join from December 20, 2022 to January 27, 2023. The program provided for the payment of the legal severance pay in the form of ‘On Request’ and an additional premium, as indemnity, equivalent to a fixed percentage, depending on the length of service at CEMIG, on their remuneration, for each year of work, under the terms of the Program, and, for those employees with more than 25 The total amount of R$ 29 2022 Programmed Voluntary Retirement Plan (‘PDVP’) On April 18, 2022 the Company approved its Programmed Voluntary Severance Plan (‘the 2022 PDVP’). All the employees of CEMIG, CEMIG D or CEMIG GT are eligible to join the program, from May 2 to 20, 2022, except as provided for in the Program. The program was reopened for joining by employees in the period from May 30 to June 3, 2022. The program provided the standard legal payments for voluntary termination of employment and a bonus, as an indemnity, which is calculated by the application of a percentage determined by the length of time the employee has worked for CEMIG, on the current remuneration, for each year of employment, according to the Program terms, and, for those employees whose job tenure in CEMIG is longer than 25 The total amount of R$ 35 324

FINANCE INCOME AND EXPENSES

FINANCE INCOME AND EXPENSES	12 Months Ended
	Dec. 31, 2022
Finance Income And Expenses
FINANCE INCOME AND EXPENSES	29. FINANCE INCOME AND EXPENSES Schedule of financial income and expenses 2022 2021 2020 FINANCE INCOME Income from financial investments 468 242 95 Interest on sale of energy 337 460 399 Foreign exchange variations - Itaipu 17 - - Foreign exchange variations - Loans 338 - - Interest 108 68 42 Interest - CVA 185 64 32 Interests of escrow deposits 82 29 53 PIS/Pasep and Cofins charged on finance income (1) (117) (124) (96) Gains on financial instruments - Swap - - 1,753 Prepayments rents 5 - - Borrowing costs paid by related parties - 2 30 Monetary updating on PIS/Pasep and Cofins taxes credits over ICMS (2) - 20 42 Others 77 83 95 Finance income 1,500 844 2,445 FINANCE EXPENSES Charges on loans and debentures (Note 22) (928) (1,147) (1,178) Cost of debt - amortization of transaction cost (7) (20) (15) Foreign exchange variations - loans - (353) (1,742) Premium on repurchase of debt securities (Eurobonds) (47) (491) - Foreign exchange variations - Itaipu - (27) (47) Interests - loans and debentures (167) (331) (187) Charges and monetary updating on post-employment obligations (40) (70) (53) Losses with financial instruments - Swap (438) (538) - Interest on PIS/Pasep and Cofins refundable (2) (1,294) - - Onerous concessions - (8) (9) Interest on leases (27) (25) (27) Other financial expenses (118) (86) (92) Finance costs (3,066) (3,096) (3,350) NET FINANCE INCOME (EXPENSES) (1,566) (2,252) (905) (1) PIS/Pasep and Cofins expenses are levied on financial income and interest on own capital. (2) The interet of the tax credits related to PIS/Pasep and Cofins, arising from the exclusion of ICMS from its calculation basis, and the liability to be refunded to consumers is presented by net value. With the offsetting of the credits, the liability to be refunded to consumers exceeded the value of the credits to be received, generating a net financial expense Accounting policy Finance income is mainly comprised of interest income on financial investments and interest of overdue invoices. Interest income is recognized using the effective interest method. Finance expenses include interest expense on borrowings, and foreign exchange and monetary adjustments on borrowing costs of debt, financings and debentures. They also include the negative change in fair value on other financial assets and liabilities. Interest expense on the Company’s borrowings that is not capitalized is recognized in the Statement of income using the effective interest method.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related party transactions [abstract]
RELATED PARTY TRANSACTIONS	30. RELATED PARTY TRANSACTIONS CEMIG’s main balances and transactions with related parties and its jointly controlled entities are as follows: Schedule of cemig's principal balances and transactions with related parties ASSETS LIABILTIES REVENUES EXPENSES COMPANY 2022 2021 2022 2021 2022 2021 2022 2021 Transactions with energy (4) Madeira Energia 8 8 160 13 96 95 (1,921) (1,731) Aliança Geração 4 - 19 17 56 53 (222) (196) Baguari Energia - - 1 1 - - (9) (9) Norte Energia 2 2 38 35 26 26 (350) (336) Paracambi - - 2 3 - - (33) (28) Hidrelétrica Pipoca - - 3 3 1 - (46) (37) Hidrelétrica Cachoeirão - - - - 2 - - - Retiro Baixo 1 1 1 1 7 6 (6) (5) Taesa - - 12 10 - - (139) (123) Customers and traders Governo do Estado de Minas Gerais (1) 37 167 - - 166 107 - - Provision of services Aliança Geração (6) 1 1 - - 6 5 - - Baguari Energia (6) - - - - 2 1 - - Taesa (6) - - - - 1 1 - - Accounts Receivable - AFAC Governo do Estado de Minas Gerais (2) 13 13 - - 3 2 - - Other credits FIP Melbourne (9) 161 - - - - - - - Contingency Aliança Geração (7) - - 55 52 - - (3) (11) Adjustment for losses Madeira Energia (5) - - - 162 162 - - (162) Hidrelétrica Itaocara (8) - - - 21 - - - - ASSETS LIABILTIES REVENUES EXPENSES COMPANY 2022 2021 2022 2021 2022 2021 2022 2021 Interest on Equity, and dividends Retiro Baixo 6 7 - - - - - - Hidrelétrica Pipoca 4 - - - - - - - Hidrelétrica Cachoeirão 4 - - - - - - - FIC Pampulha Current Cash and cash equivalents 292 81 - - - - - - Marketable securities 1,730 1,707 - - 77 28 - - Non-current Marketable securities 7 351 - - - - - - FORLUZ Current Post-employment obligations (10) - - 199 181 - - (285) (201) Supplementary pension contributions - Defined contribution plan (11) - - - - - - (80) (77) Administrative running costs (12) - - - - - - (36) (32) Operating leasing (13) - 170 26 24 - - (31) (29) Non-current Post-employment obligations (10) - - 2,119 2,490 - - - - Operating leasing (13) 178 - 179 163 - - - - CEMIG Saúde Current Health Plan and Dental Plan (14) - - 218 184 - - (385) (257) Non-current Health Plan and Dental Plan (14) - - 3,156 3,350 - - - - The main conditions related to the business between related parties are shown below: (1) Refers to the sale of energy to the State Government of Minas Gerais considering that the price of energy is that defined by ANEEL through a resolution on the Company's annual tariff adjustment. In 2017, the Government of the State of Minas Gerais signed a Debt Acknowledgment Agreement (TARD) with CEMIG D for the payment of outstanding energy supply debts amounting to R$113, to be settled by November 2019. These receivables are guaranteed by the retention of dividends or interest on equity distributed to the State, in proportion to its indirect interest, for as long as the delinquency and/or default persists. CEMIG D obtained authorization on March 31, 2021 from the State Treasury Department of Minas Gerais to offset part of the ICMS to be collected against the debt that the State Government of Minas Gerais has with the Company under State Law 23,705/2020. The monthly amount to be offset is R$10.5, in 21 equal installments. Until December 31, 2022 all installments were compensated; (2) This refers to the recalculation of the monetary correction of amounts related to AFAC returned to the State of Minas Gerais. These receivables are guaranteed by the retention of dividends or interest on equity distributed to the State, in proportion to its participation, while the delay and/or default persists. For further information see Note 11; (3) The relationships between CEMIG and its investees are described in the investment Note 16; (4) The sale and purchase of electricity between generators and distributors are carried out through auctions in the regulated contracting environment organized by the Federal Government. In the free contracting environment, in turn, they are carried out by means of auctions or direct contracting, according to the applicable legislation. Electricity transport operations, on the other hand, are carried out by the transmitters and result from the centralized operation of the National Interconnected System by the National System Operator (ONS); (5) In June 2022, the provision relating to contractual obligations assumed by the Company in favor of the investee and the other shareholders was reversed. More details in Note 16; (6) Refers to service agreement for the operation and maintenance of power plants and transmission networks; (7) This refers to contractual obligations to the investee Aliança Geração corresponding to contingencies arising from events that occurred before the closing of the transaction that resulted in the contribution of assets by CEMIG and Vale S.A. in the capital of this investee. The total value of the shares is R$156 (R$149 at December 31, 2021), of which R$55 (R$52 at December 31, 2021) is attributable to CEMIG; (8) A liability was recognized corresponding to the Company's interest in the capital of Hidrelétrica Itaocara due to its negative net worth (see Note 16); (9) In January 2021, a final arbitration award was issued in favor of FIP Melbourne, and in August 2022 an agreement was reached between the parties to close the dispute, with the establishment of an updated compensation amount of R$200, settled on September 12, 2022 (see Note 16); (10) Forluz's contracts are adjusted by the Broad National Consumer Price Index - IPCA of the Brazilian Institute of Geography and Statistics - IBGE, plus interest of 6% per year and will be amortized until 2031 (see Note 24); (11) Company's contributions to the Pension Fund regarding the employees participating in the Mixed Plan and calculated over monthly remunerations in conformity with the Fund's regulation; (12) Funds for the annual administrative funding of the Pension Fund in accordance with the specific legislation for the sector. The amounts are estimated as a percentage of the Company's payroll; (13) Rental of the Company's administrative headquarters, valid until August 2024 (Júlio Soares building, which can be extended every 5 years, until 2034), annually adjusted by the IPCA, and its prices are reviewed every 60 months. On September 20, 2021, the rent contract was readjusted in 8.72%, corresponding to the accumulated IPCA of the last 12 months. On April 27, 2021 an amendment to the contract was signed with Forluz, due to the transfer of the facilities of the invested companies CEMIG SIM and Gasmig to the Júlio Soares building with the consequent reduction of the rent cost to CEMIG. On September 20, 2021, the rent contract was readjusted in 8.72%, corresponding to the accumulated IPCA of the last 12 months.; (14) Post-employment obligations related to the employees' health and dental plan (see Note 24). Dividends receivable Schedule of dividends receivable Dividends receivable 2022 2021 Light - 71 Aliança Geração 127 225 Taesa 5 32 Others (1) 14 7 Dividends Receivable Total 155 335 (1) The subsidiaries grouped in ‘Others’ are identified in the table above under ‘Interest on Equity, and Dividends’. Guarantees on loans and debentures CEMIG has provided guarantees on Loans and debentures of the following related parties - not consolidated in the financial statements because they relate to jointly controlled entities or affiliated companies: Schedule of cemig is provider of surety or guarantee of loans, financings and debentures of related parties Related party Relationship Type Objective 2022 Maturity Norte Energia (NESA) Affiliated Surety Financing 2,615 2042 Norte Energia (NESA) / Light Affiliated Counter-guarantee Financing 684 2042 Santo Antônio Energia S.A. Jointly controlled entity Surety Debentures 242 2037 Santo Antônio Energia S.A. Jointly controlled entity Guarantee Financing 588 2034 Norte Energia (NESA) Affiliated Surety Debentures 79 2030 4,208 (1) Related to Norte Energia loans. (2) Counter-guarantee to Light, related to execution of guarantees of the Norte Energia loans. (3) Corporate guarantee given by CEMIG to Saesa. On December 31, 2022, Management believes that there is no need to recognize any provisions in the Company’s financial statements for the purpose of meeting any obligations arising under these sureties and/or guarantees. Purchase of energy guarantee In the Financing Instruments of Santo Antônio Energia S.A., the Company granted a guarantee of trading of this investee’s production, until 57.42 MW average per year, for a minimum annual revenue of R$66, with base date December 31, 2007, adjusted by the IPCA inflation index, during the period from May 1, 2027, until conclusion of settlement of the obligations arising from those Financing Instruments. Additionally, a guarantee was given for trading of the Assured Energy of this investee, 6.04 MW average, for the period from January 1, 2030, up to completion of settlement of the obligations arising from those financing instruments (information of MW not audited). With the conclusion, in March 2023, of the sale of Cemig GT's total equity interest in MESA, Furnas agrees to assume the guarantees presented by Cemig and Cemig GT to BNDES and other creditors, in the scope of SAE's financing instruments, as well as to hold Cemig and Cemig GT harmless from any obligation related to such guarantees until the effective assumption of such obligations by Furnas. More information in note 35. Cash investments in FIC Pampulha - the investment fund of CEMIG and its subsidiaries and affiliates CEMIG and its subsidiaries and jointly controlled entities invest part of their financial resources in an investment fund which has the characteristics of fixed income and obeys the Company’s cash investment policy. The amounts invested by the fund are reported as cash and cash equivalent or marketable securities line in current and non-current assets. The funds applied are allocated only in public and private fixed income securities, subject only to credit risk, with various maturity periods, obeying the unit holders’ cash flow needs. Remuneration of key management personnel The total remuneration of key personnel, comprising the Executive Board, the Fiscal Council, the Audit Committee and the Board of Directors, are within the limits approved at a General Shareholders’ Meeting, and the effects on the Statement of income of the year ended December 31, 2022, 2021 and 2020, are as follows: Schedule of financial investments in securities of related parties, in the investment fund 2022 2021 2020 Remuneration 29 28 27 Income sharing 6 4 9 Pension plans 2 2 1 Total 37 34 37

FINANCIAL INSTRUMENTS AND RISK

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	12 Months Ended
	Dec. 31, 2022
Financial Instruments And Risk Management
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	31. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT a) Financial instruments classification and fair value The main financial instruments, classified in accordance with the accounting principles, are as follows: Schedule of financial instruments and fair value 2022 2021 Level Book value Fair value Book value Fair value Financial assets Amortized cost Marketable securities - Cash investments 380 380 1,095 1,095 Receivables from Customers 4,812 4,812 4,482 4,482 Restricted cash 16 16 19 19 Accounts receivable from the State of Minas Gerais (AFAC) 13 13 13 13 Concession financial assets - CVA (Parcel ‘A’ Costs Variation Compensation) Account and Other financial components 944 944 2,148 2,148 Reimbursement of tariff subsidies - - 291 291 Escrow deposits 1,207 1,207 47 47 Concession grant fee - Generation concessions 2,950 2,950 1,155 1,155 Agreement between FIP Melbourne and AGPar 161 161 2,792 2,792 10,483 10,483 12,042 12,042 Fair value through income or loss Cash equivalents - Cash investments 2 1,346 1,346 708 708 Marketable securities Bank certificates of deposit (CDBs) 2 191 191 101 101 Financial Notes - Banks 2 906 906 705 705 Treasury Financial Notes (LFTs) 1 402 402 178 178 2,845 2,845 1,692 1,692 Derivative financial instruments (Swaps) 3 703 703 1,219 1,219 Concession financial assets - Distribution infrastructure 3 1,407 1,407 718 718 2022 2021 Level Book value Fair value Book value Fair value Reimbursements receivable - Generation 3 691 691 816 816 5,646 5,646 4,445 4,445 16,129 16,129 16,487 16,487 Financial liabilities Amortized cost Loans and debentures (10,581) (10,581) (11,364) (11,364) Debt with pension fund (Forluz) (251) (251) (385) (385) Deficit of pension fund (Forluz) (545) (545) (539) (539) Concessions payable (27) (27) (27) (27) Suppliers (2,832) (2,832) (2,683) (2,683) Leasing transactions (354) (354) (244) (244) Sector financial liabilities - - (51) (51) (14,590) (14,590) (15,293) (15,293) Fair value through income or loss Derivative financial instruments - Swaps 3 (91) (91) (6) (6) SAAG put options 3 (672) (672) (636) (636) (763) (763) (642) (642) (15,353) (15,353) (15,935) (15,935) At initial recognition the Company measures its financial assets and liabilities at fair value and classifies them according to the accounting standards currently in effect. Fair value · Level 1 - Active market - Quoted prices: A financial instrument is considered to be quoted in an active market if the prices quoted are promptly and regularly made available by an exchange or organized over-the-counter market, by operators, by brokers or by a market association, by entities whose purpose is to publish prices, or by regulatory agencies, and if those prices represent regular arm’s length market transactions made without any preference. · Level 2 - No active market - Valuation technique: For an instrument that does not have an active market, fair value should be found by using a method of valuation/pricing. Criteria such as data on the current fair value of another instrument that is substantially similar, or discounted cash flow analysis or option pricing models, may be used. Level 2 is based on information that is observable, either directly or indirectly. The objective of the valuation technique is to establish what would be the transaction price on the measurement date in an arm’s-length transaction motivated by business model. · Level 3 - No active market - No observable inputs: Fair value is determined based on generally accepted valuation techniques, such as on discounted cash flow analysis or other valuation techniques, including non-observable data, such as the measurement at new replacement value ( Valor novo de reposição The fair value hierarchy prioritizes information (inputs) from valuation techniques, and not the valuation techniques used for measurement of fair value. In some cases, information is used from different hierarchy levels in measurement of fair value, and this is classified entirely in the same level of the fair value hierarchy applicable to the significant information of a lower level. For assets and liabilities that are recognized at fair value on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re-assessing categorization. Fair value calculation of financial positions Distribution infrastructure concession financial assets: Valor novo de reposição Índice Geral de Preços de Mercado - Indemnifiable receivable - generation: Marketable securities: Swaps: Other financial liabilities: b) Derivative financial instruments Put option - SAAG Option contracts were signed between CEMIG GT and the private pension entities that participate in the investment structure of SAAG (comprising FIP Melbourne, Parma Participações S.A. and FIP Malbec, jointly, ‘the Investment Structure’), giving those entities the right to sell units in the Funds that comprise the Investment Structure, at the option of the Funds, in the 84 th pro rata temporis A liability of R$672 was recorded in the Company’s financial statements, for the difference between the exercise price and the estimated fair value of the assets. Considering the early liquidation of Funds, and early maturity of put option, this amount was classified as current liabilities. Also, in the third quarter of 2022, the total value of the liability was adjusted to reflect receipt, by FIP Melbourne, under the agreement arising from Arbitration Judgment 86/2016, of the amounts paid by AGPar. More details in Note 16. The changes in the value of the options are as follows: Schedule of changes in value of options Balance on December 31, 2019 483 Adjustment to fair value 53 Balance on December 31, 2020 536 Adjustment to fair value 100 Balance on December 31, 2021 636 Adjustment to fair value 36 Balance on December 31, 2022 672 Early liquidation of Funds, and early maturity of put option On September 9, 2020, the administrator of the FIP funds, Banco Modal S.A., notified its unit holders of the beginning of the early liquidation process of the funds Melbourne, Parma Participações S.A. and FIP Malbec, due to expiration of the period of 180 days from its resignation, and the resignation of the manager of the Fund, from their respective positions, without there having been any indication of new service providers, as specified in the Fund’s Regulations. As established by contract, funds liquidation is one of the events that would result in expiration date of the Put option - SAAG, which the private pension plan entities stated interest in exercising in the period from September 9 to October 2, 2020. Thus, using the contractual prerogative contained in the option instruments, the Company invoked the contractual mechanism of Amicable Resolution for the contractual terms negotiation with the private pension plan entities. Since the amicable negotiation failed, the Company invoked the arbitration clause for resolution of conflict between the parties, which awaits the decision of the Brazil Canada Chamber of Commerce of the State of São Paulo. On February 7, 2023, the decision of the arbitration proceeding was released, condemning Cemig GT to full payment of the exercise price of the options included in the contracts. The Company, together with its legal advisors, is evaluating the appropriate measures. Swap transactions Considering that part of the Loans of the Company’s subsidiaries is denominated in foreign currency, the companies use derivative financial instruments (swaps and currency options) to protect the servicing associated with these debts (principal plus interest). The derivative financial instruments contracted have the purpose of protecting the operations against the risks arising from foreign exchange variation and are not used for speculative purposes. Tender Offer - 2021 In 2021, Cemig GT started studies and contracts in order to take actions directed to the prudent management of its liabilities and reduce the liquidity risk and foreign currency exposure. In this context, on July 19, 2021 Cemig GT started a Tender Offer for the acquisition in cash of debt securities in the foreign market issued by Cemig GT, maturing in 2024, with a principal amount of up to US$500. As part of the implementation of the operation, on June 7 and 8, 2021, the partial undoing of the contracted derivative financial instruments was carried out, in the amount of US$500, calculating, in favor of Cemig GT, the amount of R$774. To mitigate the exchange rate exposure until the effective repurchase of the foreign currency bonds, Cemig GT contracted, on June 4, 2021, a short-term protection against dollar oscillation for the volume of US$600 million, locking the dollar at R$5.0984. The contracted instrument was an NDF (Non Deliverable Forward), an exchange derivative forward contract, without physical delivery of the currency, which guaranteed Cemig GT a predetermined rate at maturity, on August 3, 2021. The result with the settlement of the NDF was R$24, with net cash inflow of R$24. Tender Offer - 2022 On December 28, 2022, the second stage of Cemig GT's cash tender offer ("Tender Offer") for debt securities in the foreign market of its issue, maturing in 2024, in the principal amount of up to US$250, was initiated. As part of the implementation, on August 29, 2022, a partial unwinding of the contracted derivative financial instruments was carried out, in the amount of US$250 million, in favor of Cemig GT, in the amount of R$226, with net cash inflow of R$192. Cemig GT contracted, on August 29, 2022, a short-term protection against dollar oscillation for the volume of US$280, locking the dollar at R$5.2040. The contracted instrument was an NDF (Non Deliverable Forward), an exchange derivative forward contract, without physical delivery of the currency, which guaranteed Cemig GT a predetermined rate at maturity, on December 16, 2022. The settlement of the transaction was positive in R$32, with net cash inflow of R$32. In 2022 the half-yearly swap interest settlements took place, with a negative result of R$95 and cash outflow in the same amount (positive of R$400 in 2021, with net cash inflow of R$400). Schedule of derivative instruments contracted Realized gain Assets Liability Maturity period Trade market Notional amount Realized gain / loss 2022 2021 US$ exchange variation + Rate (9.25% p.y.) R$ 152.01% of CDI Interest: Half-yearly Over the counter US$ 250 185 1,019 US$ exchange variation + Rate (9.25% p.y.) R$125.52% of CDI Interest: Half-yearly Over the counter US$ 500 (54) 155 US$ exchange variation higher than R$5.0984 US$ exchange variation lower than R$5.0984 August 03, 2021 Over the counter 2021: US$ 600 280 32 24 163 1,198 The notional amount of derivative transactions are not presented in the statement of financial position, since they refer to transactions that do not require cash as only the gains or losses actually incurred are recorded. The net result of those transactions on December 31, 2022 was a loss of R$437,887 (R$537,976 on December 31, 2021), which was posted in finance income (expenses). The Company is guarantor of the derivative financial instruments contracted by CEMIG GT. This table presents the derivative instruments as of December 31, 2022, and 2021: Schedule of derivative instruments contracted Assets (1) Liability Maturity period Trade market Notional amount (2) Notional amount Fair value Notional amount Fair value US$ exchange variation + Rate (9.25% p.y.) R$ + 152.01% of CDI Interest: Half-yearly Over the counter US$ 250 428 273 873 706 US$ exchange variation + Rate (9.25% p.y.) R$ + 125.52% of CDI Interest: Half-yearly Over the counter US$ 500 568 339 578 507 996 612 1,451 1,213 Current asset 703 1,219 Current liabilities (91) (6) (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 a call spread was contracted for the principal, with floor at R$3.85/US$ and ceiling at R$5.00/US$, and 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$5.00 and assessing various strategies for mitigating the foreign exchange risk up to the maturity date of the transaction. The hedge instrument fully protects the payment of six-monthly interest, independently of the USD/BRL exchange rate . (2) In thousands of US$. The Company uses a mark-to-market method to measure its derivatives financial instruments for its Eurobonds. The principal indicators for measuring the fair value of the swap are the B3 future market curves for the DI rate and the dollar. The Black & Scholes model is used to price the call spread, and one of parameters of which is the volatility of the dollar, measured on the basis of its historic record over 2 years. The fair value on December 31, 2022 was R$612 (R$1,213 on December 31, 2021), which would be the reference if CEMIG GT would liquidate the financial instrument on December 31, 2022, but the swap contracts protect the Company’s cash flow up to the maturity of the bonds in 2024 and they have carrying amount of R$997 at December 31, 2022 (R$1,451 on December 31, 2021). The Company is exposed to market risk due to having contracted this hedge, the principal potential impact being a change in future interest rates and/or the future exchange rates. Based on the futures curves for interest rates and dollar, the Company prepare a sensitivity analyses and estimates that in a probable scenario its results on December 31, 2023, would be positively affected by the swap and call spread at the end of the period in the amount of R$54. The fair value of the financial instrument was estimated in R$666,688, with a gain of R$745 refers to the option (call spread) and a loss of R$79 refers to the swap. The Company, from the base scenario observed on December 31, 2022, measured the effects on its results for the probable and adverse scenarios, in which the projections for interest rates and the US dollar are high, simulating economic stress. The results are shown below: Schedule of fair value of derivative hedge instrument Base scenario Probable' scenario 2023 Selic 12.75% Dollar 5.10 Adverse scenario 2023 Selic 15.75% Dollar 6.02 Swap (asset) 2,865 2,793 2,790 Swap (liability) (2,976) (2,872) (2,897) Option / Call spread 723 745 855 Derivative hedge instrument 612 666 748 The same methods of measuring marked to market of the derivative financial instruments described above were applied to the estimation of fair value. c) Financial risk management Corporate risk management is a management tool that is part of the Company’s corporate governance practices, and is aligned with the process of planning, which sets the Company’s strategic business objectives. The Company monitor the financial risk of transactions that could negatively affect the Company’s liquidity or profitability, recommending hedge protection strategies to minimize its exposure to foreign exchange rate, interest rate and inflation risks, which are effective, in alignment with the Company’s business strategy. Exchange rate risk The Company is exposed to the risk of appreciation in exchange rates, with effect on loans, suppliers (energy purchased from Itaipu) and cash flow. For the debt denominated in foreign currency, the Company contracted a derivative financial instrument that protects the risks associated with the interest and principal, in the form of a swap and a call spread, respectively, in accordance with the hedge policy of the Company. The Company exposure to market risk associated to this instrument is described in the topic ‘Swap transaction’ of this Note. The risk exposure of CEMIG D is mitigated by the account for compensation of variation of parcel A items (CVA). The net exposure to exchange rates is as follows: Schedule of Exchange rate risk 2022 2021 Exposure to exchange rates Foreign currency R$ Foreign currency R$ US dollar Loans (Note 22) (762) (3,975) (1,008) (5,623) Suppliers (Itaipu Binacional) (Note 20) (52) (274) (59) (331) (814) (4,249) (1,067) (5,954) Net liabilities exposed (4,249) (5,954) Sensitivity analysis Based on finance information from its financial consultants, the Company estimates that in a probable scenario the variation of the exchange rates of foreign currencies in relation to the Real on December 31, 2022 will be an deppreciation of the dollar by 2.26%, to R$5.10. The Company has prepared a sensitivity analysis of the effects on the Company’s net income arising from depreciation of the Real exchange rate considering an adverse scenario in relation to the probable scenario. Schedule of fair value of derivative hedge instrument One Probable' scenario Adverse scenario Risk: foreign exchange rate exposure Base scenario US$1 = R$5.10 US$1 = 6.00 US dollar Loans (Note 22) (3,975) (3,885) (4,571) Suppliers (Itaipu Binacional) (Note 20) (274) (267) (315) (4,249) (4,152) (4,886) Net liabilities exposed (4,249) (4,152) (4,886) Net effect of exchange rate fluctuation 97 (637) Company has entered into swap operations to replace the exposure to the US dollar fluctuation with exposure to fluctuation in the CDI rate, as described in more detail in the item ‘Swap Transactions’ in this Note. Interest rate risk The Company is exposed to the risk of decrease in Brazilian domestic interest rates on December 31, 2022. This risk arises from the effect of variations in Brazilian interest rates on net financial income comprised by financial revenues from cash investments made by the Company, and also to the financial assets related to the CVA and other financial components, net of the effects on financial expenses associated to loans and debentures in Brazilian currency, and also sectorial financial liabilities. Part of the Loans in Brazilian currency comprises financings obtained from various financial agents that specify interest rates taking into account basic interest rates, the risk premium compatible with the companies financed, their guarantees, and the sector in which they operate. The Company does not contract derivative financial instruments for protection from this risk. Variations in interest rates are continually monitored with the aim of assessing the need for contracting of financial instruments that mitigate this risk . This exposure occurs as a result of net assets indexed to variation in interest rates, as follows: Schedule of exposure to exchange rates 2022 2021 Assets Cash equivalents - Cash investments (Note 6) - CDI 1,345 708 Marketable securities (Note 7) - CDI / SELIC 1,878 2,078 Restricted cash - CDI 16 19 CVA and in tariffs (Note 14) - SELIC 944 2,148 Assets 4,183 4,953 Liabilities Loans and debentures (Note 22) - CDI (2,041) (1,458) Loans and debentures (Note 22) - TJLP - (21) Sector financial liabilities (Note 14) - (51) Liabilities (2,041) (1,530) Net assets exposed 2,142 3,423 Sensitivity analysis In relation to the most significant interest rate risk, the Company estimate that in a probable scenario the Selic rate will be 12.50% and the TJLP rate will be 7.20% on December 31, 2023. The Company made a sensitivity analysis of the effects on results considering an adverse scenario in relation to the probable scenario, as shown in the table below. The CDI rate follows the Selic rate. Schedule of exposure to exchange rates Risk: Increase in Brazilian interest rates 2022 2023 Book value Probable' scenario Adverse scenario Selic 12.5% Selic 9.75% TJLP 7.2% TJLP 5.96% Assets Cash equivalents (Note 6) 1,345 1,513 1,476 Marketable securities (Note 7) 1,878 2,113 2,061 Restricted cash 16 18 17 CVA and Other financial components - SELIC (Note 14) 944 1,062 1,036 Assets 4,183 4,706 4,590 Liabilities Loans and debentures - CDI (Note 22) (2,041) (2,296) (2,240) Liabilities (2,041) (2,296) (2,240) Net assets exposed 2,142 2,410 2,350 Net effect of fluctuation in interest rates 268 208 Increase in inflation risk The Company is exposed to the risk of increase in inflation index on December 31, 2022. A portion of the loans and debentures as well as the pension fund liabilities are adjusted using the IPCA (Expanded National Customer Price). The revenues are also adjusted using the IPCA and IGP-M index, mitigating part of the Company risk exposure. This table presents the Company’s net exposure to inflation index: Schedule of risk of increase in inflation Exposure to increase in inflation 2022 2021 Assets Concession financial assets related to Distribution infrastructure - IPCA (1) 1,407 718 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 (1,069) (1,726) (1) Portion of the concession financial assets relating to the Regulatory Remuneration Base of Assets ratified by the grantor (ANEEL) after the 4 th Sensitivity analysis In relation to the most significant risk of reduction in inflation index, reflecting the consideration that the Company has more assets than liabilities indexed to inflation indexes, the Company estimates that, in a probable scenario, at December 31, 2023 the IPCA inflation index will be 5.30% and the IGPM inflation index will be 3.49%. The Company has prepared a sensitivity analysis of the effects on its net income arising from reductions in rates in an adverse scenario. Schedule of exposure to exchange rates Risk Risk: increase in inflation index 2022 2023 Book value ‘Probable scenario’ ‘Adverse scenario’ IPCA 5.3% IPCA 7.9% IGPM 3.49% IGPM 6.9% Assets Concession financial assets related to Distribution infrastructure - IPCA (1) 1,370 1,442 1,478 Concession financial assets related to gas distribution infrastructure - IGPM 37 38 39 Concession Grant Fee - IPCA (Note 14) 2,950 3,107 3,184 Assets 4,357 4,587 4,701 Liabilities Loans and debentures - IPCA and IGP-DI (Note 22) (4,630) (4,875) (4,996) Debt agreed with pension fund (Forluz) - IPCA (Note 24) (251) (265) (271) Deficit of pension plan (Forluz) (Note 24) (545) (574) (588) Liabilities (5,426) (5,714) (5,855) Net liabilities exposed (1,069) (1,127) (1,154) Net effect of fluctuation in IPCA and IGP-M indexes (58) (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. Liquidity risk CEMIG has sufficient cash flow to cover the cash needs related to its operating activities. The Company manages liquidity risk with a group of methods, procedures and instruments that are coherent with the complexity of the business, and applied in permanent control of the financial processes, to guarantee appropriate risk management. CEMIG manages liquidity risk by permanently monitoring its cash flow in a budget-oriented manner. Balances are projected monthly, for each one of the companies, over a period of 12 months, and daily liquidity is projected over 180 days. Short-term investments must comply with investing principles established in the Company’s Cash Investment Policy. These include applying its resources in private credit investment funds, without market risk, and investment of the remainder directly in bank CDs or repo contracts which earn interest at the CDI rate. In managing cash investments, the Company seeks to obtain profitability through a rigid analysis of financial institutions’ credit risk, applying operational limits for each bank, based on assessments that take into account their ratings, exposures and balance sheet. It also seeks greater returns on investments by strategically investing in securities with longer investment maturities, while bearing in mind the Company’s minimum liquidity control requirements. Any reduction in the Company’s ratings could result in a reduction of its ability to obtain new financing and could also make refinancing of debts not yet due more difficult or more costly. In this situation, any financing or refinancing of the Company’s debt could have higher interest rates or might require compliance with more onerous covenants, which could additionally cause restrictions to the operations of the business. The flow of payments of the Company’s obligation to suppliers, debts with the pension fund, Loans and debentures, at floating and fixed rates, including future interest up to contractual maturity dates, is as follows: Schedule of financial instruments at interest rates 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 and debentures 55 536 1,244 10,439 618 12,892 Onerous concessions - 1 3 13 17 34 Debt with pension plan (Forluz) (Note 23) 15 30 136 93 - 274 Deficit of the pension plan (FORLUZ) (Note 23) 6 13 60 352 412 843 Up to 1 month 1 to 3 months 3 months to 1 year 1 to 5 years Over 5 years Total 76 580 1,443 10,897 1,047 14,043 - Fixed rate Suppliers 2,626 206 - - - 2,832 Total 2,702 786 1,443 10,897 1,047 16,875 Risk of debt early maturity The Company’s subsidiaries have loan contracts with restrictive covenants normally applicable to this type of transaction, related to compliance with a financial index. Non-compliance with these covenants could result in earlier maturity of debts. On December 31, 2022, the Company were in compliant with all the financial covenants requiring half-yearly and annual compliance. More details in Note 22. Capital management The Company has the policy of maintaining a solid capital base to maintain the confidence of investors, creditors and the market and to enable the implementation of its investment program and the maintenance of its credit quality, with access to capital markets, seeking to invest in projects that offer minimum real internal rates of return equal to or greater than those provided for in the Long Term Strategy, with the cost of capital for its various businesses as a reference. The Company monitors capital using a leverage ratio represented by net debt divided by Adjusted EBITDA. Net debt is calculated as the total of loans and debentures, less cash and cash equivalents and marketable securities. The Company aims to keep its consolidated net indebtedness at or below 2.5 times EBITDA. This table shows comparisons of the Company’s net liabilities and its equity: Schedule of net liabilities and its equity 2022 2021 Loans and debentures 10,579 11,364 (-) Cash and cash equivalents (1,441) (825) (-) Marketable securities (1,878) (2,078) (-) Derivative hedge instrument (1) (1,213) Net debt 6,648 7,248 Adjusted EBITDA 6,928 5,932 Net debt / Adjusted EBITDA 0.96 1.22 Comparisons of the Company's consolidated net liabilities in relation to its equity are presented below: Schedule of consolidated net liabilities 2022 2021 Total liabilities 31,888 32,584 (-) Cash and cash equivalents (1,441) (825) (-) Restricted cash (16) (19) Net liabilities 30,431 31,740 Total equity 21,783 19,462 Net liabilities / equity 1.40 1.62 Credit risk The distribution concession contract requires levels of service on a very wide basis within the concession area, and disconnection of supply of defaulting customers is permitted. Additionally, the Company uses numerous tools of communication and collection to avoid increase in default. These include telephone contact, emails, text messages, collection letters, posting of customers with credit protection companies, and collection through the courts. The risk arising from the possibility of CEMIG and its subsidiaries incurring losses as a result of difficulty in receiving amounts billed to its customers is considered to be low. The credit risk is also reduced by the extremely wide customers’ base. The estimated credit losses recorded on December 31, 2022, considered to be adequate in relation to the credits in arrears receivable by the Company was R$820 (R$833 in 2021). The Company managed the counterparty risk of financial institutions based on an internal policy, applied since 2004. This Policy assesses and scales the credit risks of the institutions, the liquidity risk, systemic risk related to macroeconomic and regulatory conditions, the market risk of the investment portfolio and the Treasury operational risk. All investments are made in financial securities that have fixed-income characteristics, always indexed to the CDI rate, and may be of public or private capital as well as financial or non-financial entities. The Company does not carry out any transactions in variable income securities or that would bring volatility risk into its financial statements. As a management instrument, the Company divide the investment of its funds into direct purchases of securities (own portfolio) and investment funds. The investment funds invest the funds exclusively in fixed income products, having companies of the Group as the only unit holders. They obey the same policy adopted in the investments for the Company’s directly held own portfolio. The minimum requirements for concession of credit to financial institutions are centered on three items: 1. Minimum Brazilian long-term rating of ‘BBB’ (bra), ‘brBBB’ or ‘Baa2’ by any of the agencies: Fitch Ratings, Moody’s or Standard & Poor’s. 2. Equity greater than R$800. 3. Basel ratio one percentage point above the minimum set by the Brazilian Central Bank. The quality of the financial institutions’ credit portfolio is another indicator that is monitored and may result in reduction of the institution’s limit. 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: Schedule of credit exposure Group Equity Limit per bank (% of equity) (1) (2) AAA AA A BBB Federal Risk - 10 10 10 10 A1 Equal or over R$10 billion 9 8 7 6 A2 Between R$5 billion and R$10 billion 8 7 6 5 A3 Between R$2 billion and R$5 billion 7 6 5 4 A4 Between R$800 million and R$2 billion 6 5 4 - 1. The percentage assigned to each bank depends on individual assessment of indicators, e.g. liquidity, and quality of the credit portfolio. 2. When the institution has different ratings from different risk rating agencies, the rating that is most favorable for the institution is taken into account. Further to these points, CEMIG also sets two concentration limits: 1. No bank may have more than 30% of the Group’s portfolio. 2. The banks in the ‘Federal risk’, ‘A1’ and ‘A2’ groups must concentrate at least 50% of the total of the funds available, comprising investments held in the Investment Funds and in the own portfolio, excluding public securities. The Company only permits investments in securities of non-financial companies that have a rating equal to or higher than the most recent rating of the Company published by the risk rating agencies Fitch Rating, Moody’s or Standard & Poor’s. Risk of over-contracting and under-contracting of energy supply Sale or purchase of energy supply in the spot market to cover a positive or negative exposure of supply contracted, to serve the captive market of CEMIG D, is an inherent risk to the energy distribution business. The regulatory agent limits for 100% pass-through to customers the exposure to the spot market, valued at the difference between the distributor’s average purchase price and the spot price (PLD), is only the margin between 95% and 105% of the distributor’s contracted supply. Any exposure that can be proved to have arisen from factors outside the distributor’s control (‘involuntary exposure’) may also be passed through in full to customers. Company’s management is continually monitories its contracts for purchase of energy supply to mitigate the risk of exposure t

DISPOSAL OF EQUITY INTEREST

DISPOSAL OF EQUITY INTEREST	12 Months Ended
	Dec. 31, 2022
Disposal Of Equity Interest
DISPOSAL OF EQUITY INTEREST	32. DISPOSAL OF EQUITY INTEREST CEMIG GT’s interest in Renova disposal process On November 11, 2021, the Company signed a Share Purchase Agreement with AP Energias Renováveis Fundo de Investimento em Participações Multiestratégia, an Angra Partners’ investment vehicle, administered and managed by Mantiq Investimentos Ltda, including the sale of the whole equity interest held in Renova S.A. - In-Court Supervised Reorganization (‘Renova’) and the assignment, for consideration, of all credits owed to the Company by Renova Comercializadora de Energia S.A. - In-Court Supervised Reorganization, for total consideration of R$ 60 According with the agreement the closing of the transaction was subject to compliance with certain precedent conditions, including prior approval by the grantor authorities, the creditors holding asset guarantees listed in Renova’s Court-Supervised Reorganization Plan and the counterparties in certain commercial contracts. The equity interest held in Renova, which carrying amount since December 31, 2018 is zero due to the equity deficit, was classified as an asset held for sale, according to IFRS 5 - Non-current Asset held for Sale and Discontinued Operation Conclusion of the sale transaction On May 5, 2022, the Company concluded the sale of its entire equity interest held in Renova, as well as the assignment, for consideration, of all credits owed to the Company by Renova for a total consideration of R$ 60 Disposal process of CEMIG's equity participation in Ativas On November 16, 2022, the Company entered into a share purchase and sale agreement and other agreements for the sale of 19.6 On December 28, 2022, the Company concluded the sale of all its equity interest held in Ativas to Sonda. The amount disbursed by Sonda was R$ 60.02 57.58 2.44 The results of Ativas were presented in investee segment. Disposal process of CEMIG's equity participation in Axxiom On December 22, 2022, the Company entered into a Stock Purchase and Other Agreements (‘CCVA’) for the sale of 49.0 51.0 The CCVA is subject to certain conditions precedent, which must be met in the coming months. The CCVA has a symbolic payment by Light of R$ 1.00 This transaction is in line with the Company's Strategic Planning, which foresees the divestment of assets that do not adhere to the CEMIG Group's core activities. Axxiom's results are presented in the Participations and Holding segment. Axxiom, which is presented as an asset held for sale, does not meet the definition of a discontinued operation by IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations. There are no accumulated gains or losses included in other comprehensive income related to this held for sale investment. The balance of the investment in associate Axxiom was reduced to zero during 2022, as per Note 16. Accordingly, there are no amounts presented in the balance sheet as assets held for sale. Accounting policy The Company classify a non-current asset as held for sale when its carrying amount will be recovered principally through a sale transaction rather than through continuing use. They are measured at the lower of their carrying amount and fair value net of selling expenses. Selling expenses are represented by the incremental expenses directly attributable to the sale, excluding financial expenses and income taxes. Assets and liabilities classified as held for sale are presented separately as current items in the balance sheet. Components that have been written off or are classified as held for sale and represent a major line of business or geographical area of operations, as well as those that are an integral part of a single coordinated plan for the sale of a separate major line of business or geographical area of operations or represent a subsidiary acquired exclusively for the purpose of sale, are classified as discontinued operations. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount in income after taxes.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2022
Commitments
COMMITMENTS	33. COMMITMENTS The Company has contractual obligations and commitments that include, mainly purchase of energy from Itaipu, as follows: Schedule of detailed information about contractual obligations and commitments 2023 2024 2025 2026 2027 2028 onwards Total Purchase of energy from Itaipu 1,819 1,819 1,819 1,819 1,819 36,375 45,470 Purchase of energy - auctions 3,886 3,932 3,524 3,808 3,631 54,111 72,892 Purchase of energy - ‘bilateral contracts’ 488 489 310 99 19 59 1,464 Quotas of Angra 1 and Angra 2 375 378 377 377 379 7,583 9,469 Transport of energy from Itaipu 201 222 222 221 221 3,305 4,392 Other energy purchase contracts 5,543 5,044 4,486 4,086 3,967 28,212 51,338 Physical quota guarantees 828 777 704 634 535 11,153 14,631 Total 13,140 12,661 11,442 11,044 10,571 140,798 199,656

PARLIAMENTARY COMMITTEE OF INQU

PARLIAMENTARY COMMITTEE OF INQUIRY (‘CPI’)	12 Months Ended
	Dec. 31, 2022
Parliamentary Committee Of Inquiry
PARLIAMENTARY COMMITTEE OF INQUIRY (‘CPI’)	34. PARLIAMENTARY COMMITTEE OF INQUIRY (‘CPI’) On June 17, 2021, the Legislative Assembly of Minas Gerais has established a Parliamentary Committee of Inquiry (‘CPI’) to investigate management acts of CEMIG since 2019. The CPI was empowered to investigate the facts that were the basis for the request for its establishment, and by means of requirements, the CPI requested various information and documents related mainly to people management and procurement processes, which were fully met by the Company in compliance with the stipulated deadlines. On February 18, 2022, the CPI approved its final report, to be submitted to the Public Attorneys’ Office of Minas Gerais State, and other public control bodies, for assessment of what further submissions of it should be made. So far there are not known to be any potential accusations that might take place by reason of the results indicated by the CPI. The Company carries out regular internal audits; and based on the results identified to date, no material impacts on the financial statements for 2022, nor for prior fiscal year, have been identified.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events
SUBSEQUENT EVENTS	35. SUBSEQUENT EVENTS Gasmig - Tariff adjustment, and Extraordinary Tariff Review On January 25, 2023, the States Economic Development Secretariat (SEDE/MG) approved the tariff adjustment for Gasmig with effect from February 1, 2023, containing the tariff adjustments that represent a reduction of the average values between 9.19% and 10.71%, according to consumption ranges and tariff categories. The highest reduction was in the GNV category, because of Gasmig's efforts to make average margins more flexible to ensure the competitiveness of natural gas with substitute energy sources. On April 25, 2023, was published by SEDE/MG the Resolution 10, with effect from May 1, 2023, containing the tariff adjustments that represent a reduction of the average values between 4.74% and 8.34%, according to consumption ranges and tariff categories. Disposal process of 15 Small Hydro Plant (SHP, or Pequena Central Hidrelétrica - PCH)/ Hydropower Generating Plants (CGH) On March 17, 2023 the invitation and tender were published for a public auction to sell 15 small hydroelectric generation plants and units (PCHs and CGHs), 12 owned by CEMIG GT and 3 by its wholly-owned subsidiary Horizontes. The minimum price for the single lot of these assets is R$ 48 Schedule of disposal process Generation plant Ledger Beginning of the operation Installed capacity (MW) Physical guarantee (MWm) Commercial Operation Status Site CEMIG GT CGH Bom Jesus do Galho Registry 1931 0.36 0.13 Out of operation Minas Gerais CGH Xicão Registry 1942 1.81 0.61 In operation Minas Gerais CGH Sumidouro Registry 1954 2.12 0.53 In operation Minas Gerais PCH São Bernardo Concession 1948 6.82 3.42 In operation Minas Gerais CGH Santa Marta Registry 1944 1.00 0.58 In operation Minas Gerais CGH Santa Luzia (1) Registry 1958 0.70 N/A In operation Minas Gerais CGH Salto Morais Registry 1957 2.39 0.60 In operation Minas Gerais PCH Rio de Pedras Concession 1928 9.28 2.15 In operation Minas Gerais CGH Pissarrão Registry 1925 0.80 0.55 In operation Minas Gerais CGH Lages (1) Registry 1955 0.68 N/A In operation Minas Gerais CGH Jacutinga Registry 1948 0.72 0.57 In operation Minas Gerais CGH Anil Registry 1964 2.06 1.10 In operation Minas Gerais Horizontes CGH Salto do Paraopeba Authorization 1955 2.46 2.21 Out of operation Minas Gerais CGH Salto Passo Velho Authorization 2001 1.80 1.64 In operation Santa Catarina PCH Salto Voltão Authorization 2001 8.20 7.36 In operation Santa Catarina This disposal aims to comply with the directives of the Company’s strategic planning, in optimizing its portfolio of assets, seeking to improve operational efficiency and allocation of capital. Disposal of stockholding interest – Mesa On March 20, 2023 the Company completed the sale to Furnas Centrais Elétricas S.A of the whole of its direct and indirect stockholding interests in Mesa, equivalent to 7.53 55 With the conclusion of the sale, Furnas undertook to assume the guarantees given by CEMIG and CEMIG GT to the Brazilian Development Bank (BNDES) and other creditors, under agreements for financing of SAE, and to hold CEMIG and CEMIG GT harmless from any obligation relating to these guarantees, up to the time when these obligations are effectively assumed by Furnas. This disposal is part of the execution of CEMIG’s disinvestment program, with the aim of redirecting management efforts and allocation of capital to the State of Minas Gerais. Declaration of Interest on Equity On March 22, 2023, the Executive Board, upon authorization of the Board of Directors, approved the declaration of interest on equity relative to fiscal year 2023 in the amount of R$424 million, to be paid in two equal installments, the first up to June 30, 2024 and the second up to December 30, 2024, being entitled to the shareholders whose names are registered in the Book of Registered Shares on March 27, 2023. Share Purchase Agreement to disposal of CEMIG GT’s interest in Retiro Baixo and Baguari On April 14, 2023, CEMIG GT signed the Share Purchase Agreement with Furnas Centrais Elétricas S.A. to sell its whole equity interest held in Retiro Baixo Energia S.A. and Baguari Energia S.A, under the following conditions: (i) For total consideration of R$ 200 49.9 81.1 34.8 393 140.0 69.38 The amounts will be updated by the CDI rate, at 100 After the Share Purchase Agreement was signed, in April 2023, the assets were classified as held for sale in the first quarter of 2023 , measured at it carrying amount, according to item 15 of IFRS 15. Thus, there was no impact in profit or loss. Put option - SAAG As detailed in Explanatory Note 31.b., the controlled entity CEMIG GT signed option contracts with private pension entities that participate in the investment structure of SAAG. On February 7, 2023, the decision of the arbitration proceeding was released, condemning CEMIG GT to full payment of the exercise price of the options included in the contracts. On May 8, 2023, the Company signed an Agreement with Private Pension Fund in the amount of R$781, paid by Cemig GT on May 12, 2023. As a consequence of the agreement, Cemig GT acquire the shares then held by the Funds, with the book value of R$50. Issuance of debentures – Cemig D On May 15, 2023 CEMIG D announced the launch of an offering of R$ 2 billion of debentures, to be guaranteed by the Company.

OPERATING CONTEXT (Tables)

OPERATING CONTEXT (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Context
Schedule of distribution and sale of energy and gas	Schedule of distribution and sale of energy and gas Investments Classification Description (information of MW not audited) SUBSIDIARIES: CEMIG Geração e Transmissão S.A. (‘CEMIG GT’ or ‘CEMIG Geração e Transmissão’) Subsidiary Subsidiary engaged in the energy generation and transmission services. Its shares are listed in Brazil, but are not actively traded. CEMIG GT has interests in 68 power plants (60 of which are hydroelectric, 7 are wind power and 1 is solar) and associated transmission lines, most of which are part of the Brazilian national generation and transmission grid system, with total installed generation capacity of 5,517 MW. CEMIG Baguari Subsidiary Corporation engaged in the production and sale of energy as an independent power producer and in interests in investees or joint operations that are engaged in the production and sale of energy in future projects. CEMIG Geração Três Marias S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Três Marias Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 396 MW, and guaranteed offtake level of 239 MW average. CEMIG Geração Salto Grande S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Salto Grande Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 102 MW, and guaranteed offtake level of 75 MW average. CEMIG Geração Itutinga S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Itutinga Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 52 MW, and guaranteed offtake level of 28 MW average. CEMIG Geração Camargos S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Camargos Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 46 MW, and guaranteed offtake level of 21 MW average. CEMIG Geração Sul S.A. Subsidiary Corporation engaged in the production and sale of energy as public concession holder, by commercial operation of the Coronel Domiciano, Marmelos, Joasal, Paciência and Piau Small Hydroelectric Plants, and trading in energy in the Free Market. Aggregate installed generation capacity is 39.53 MW; guaranteed offtake level of 27.42 MW average. CEMIG Geração Leste S.A. Subsidiary Corporation engaged in the production and sale of energy as public concession holder, by operation of the Dona Rita, Sinceridade, Neblina, Ervália, Tronqueiras and Peti Small Hydroelectric Plants, and trading in energy in the Free Market. Aggregate installed generation capacity of these plants is 35.16 MW; guaranteed offtake level of 18.64 MW average. CEMIG Geração Oeste S.A. Subsidiary Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Gafanhoto, Cajuru and Martins Small Hydroelectric Plants, and sale and trading of energy in the Free Market. It has aggregate installed capacity of 28.90 MW, and guaranteed offtake level of 11.21 MW average. Rosal Energia S.A. (‘Rosal’) Subsidiary Corporation that holds the concession to generate and sell energy, operating the Rosal Sá Carvalho S.A. (‘Sá Carvalho’) Subsidiary Corporation that holds the concession to generate and sell energy, operating the Sá Carvalho Horizontes Energia S.A. (‘Horizontes’) Subsidiary Corporation that is classified as an independent power producer operating the Machado Mineiro Salto do Paraopeba Salto do Voltão Salto do Passo Velho Investments Classification Description (information of MW not audited) CEMIG PCH S.A. (‘PCH’) Subsidiary Corporation that is classified as an independent power producer operating the Pai Joaquim CEMIG Trading S.A. (‘CEMIG Trading’) Subsidiary Corporation engaged in trading and intermediation of energy. Empresa de Serviços e Comercialização de Energia Elétrica S.A. Subsidiary Corporation engaged in the production and sale of energy as an independent power producer, in future projects. CEMIG Geração Poço Fundo Subsidiary Corporation engaged in the production and sale of energy, as an independent producer, through construction and operation of the hydroelectric power plant Poço Fundo Central Eólica Praias de Parajuru S.A. (‘Central Eólica Praias de Parajuru’) Subsidiary Corporation engaged in the production and sale of energy at the wind power plant of the same name in the northeastern Brazilian state of Ceará. Central Eólica Volta do Rio S.A. (‘Central Eólica Volta do Rio’) Subsidiary Corporation engaged in the production and sale of energy at the wind power plant of the same name in Acaraú, northeastern Brazilian state of Ceará. CEMIG Distribuição S.A. (‘CEMIG D’ or ‘CEMIG Distribuição’) Subsidiary Subsidiary, whose shares are listed in Brazil but are not actively traded; engaged in the distribution of energy through networks and distribution lines throughout almost the whole of Minas Gerais State. Companhia de Gás de Minas Gerais (‘Gasmig’) Subsidiary Corporation engaged in the acquisition, transportation and distribution of combustible gas or sub-products and derivatives, through a concession for the distribution of gas in the State of Minas Gerais. CEMIG Sim Subsidiary Corporation that provides energy efficiency and optimization services and energy solutions through studies and execution of projects; and services of operation and maintenance of energy supply facilities. Companhia de Transmissão Centroeste de Minas (‘Centroeste’) Subsidiary Corporation engaged in the construction, operation and maintenance of the transmission line - part of the national grid. Sete Lagoas Transmissora de Energia S.A. (‘SLTE’) Subsidiary Energy transmission service concession, through construction, operation and maintenance of the energy transmission infrastructure of the Sete Lagoas 4 Substation in the city of Sete Lagoas, Minas Gerais. JOINTLYCONTROLLED ENTITIES Guanhães Energia S.A. (‘Guanhães Energia’) Jointly controlled entity Corporation engaged in the production and sale of energy through building and commercial operation of the following Small Hydro Plants: Dores de Guanhães, Senhora do Porto Jacaré Fortuna II Paracambi Energética S.A. (‘formerly LightGer’) (1) Jointly controlled entity Corporation classified as independent power producer, formed to build and operate the Paracambi Usina Hidrelétrica Itaocara S.A. (‘UHE Itaocara’) Jointly controlled entity Corporation, comprising the partners of the UHE Itaocara Consortium, formed by CEMIG GT and Itaocara Energia (of the Light group), responsible for construction of the Itaocara I Hidrelétrica Cachoeirão S.A. (‘Cachoeirão’) Jointly controlled entity Production and sale of energy as an independent power producer, through the Cachoeirão Pocrane Hidrelétrica Pipoca S.A. (‘Pipoca’) Jointly controlled entity Independent production of energy, through construction and commercial operation of the Pipoca Pequena Central Hidrelétrica Retiro Baixo Energética S.A. (‘RBE’) Jointly controlled entity Corporation that holds the concession to operate the Retiro Baixo Amazônia Energia Participações S.A (‘Amazônia Energia’) Jointly controlled entity Special-purpose company created by CEMIG GT (74.50% ownership) and Light (25.50%), for acquisition of an equity interest of 9.77% in Norte Energia S.A. (‘Nesa’), the company holding the concession for the Belo Monte Aliança Norte Energia Participações S.A. (‘Aliança Norte’) Jointly controlled entity Special-purpose company created by CEMIG GT (49% ownership) and Vale S.A. (51%), for acquisition of an equity interest of 9% in Norte Energia S.A. (‘Nesa’), the company holds the concession for the Belo Monte Baguari Energia S.A. (‘Baguari Energia’) Jointly controlled entity Corporation engaged in the construction, operation, maintenance and commercial operation of the Baguari Investments Classification Description (information of MW not audited) Aliança Geração de Energia S.A. (‘Aliança’) Jointly controlled entity Unlisted company created by CEMIG GT and Vale S.A. as a platform for consolidation of generation assets held by the two parties in generation consortia, and investments in future generation projects. For their shares, the two parties subscribed the following generation plant assets: Porto Estrela, Igarapava, Funil, Capim Branco I, Capim Branco II, Aimorés, Candonga Transmissora Aliança de Energia Elétrica S.A. (‘Taesa’) Jointly controlled entity Corporation engaged in the construction, operation and maintenance of energy transmission facilities in all regions of Brazil through direct and indirect equity interests in investees UFV Janaúba Geração de Energia Elétrica Distribuída SA UFV Corinto Geração de Energia Elétrica Distribuída SA UFV Manga Geração de Energia Elétrica Distribuída SA UFV Bonfinópolis II Geração de Energia Elétrica Distribuída SA UFV Lagoa Grande Geração de Energia Elétrica Distribuída SA, UFV Lontra Geração de Energia Elétrica Distribuída SA, UFV Mato Verde Geração de Energia Elétrica Distribuída SA, UFV Mirabela Geração de Energia Elétrica Distribuída SA, UFV Porteirinha Geração de Energia Elétrica Distribuída SA, UFV Porteirinha II Geração de Energia Elétrica Distribuída SA e UFV Brasilândia Geração de Energia Elétrica Distribuída S.A. Apolo I Empreendimentos e Energia S.A. G2 Campo Lindo I Energia S.A. G2 Campo Lindo II Energia S.A. G2 Olaria I Energia S.A. UFV Fazenda Prudente SPE LTDA Jointly controlled entity Generation of electric power from photovoltaic solar sources to the Distributed Generation market (‘Geração Distribuída’), with total installed capacity of 72.57MWp. Affiliated Company Madeira Energia S.A. (‘Madeira’) Affiliated company Corporation engaged in the construction and commercial operation of the Santo Antônio Hydroelectric Plant, through its subsidiary Santo Antônio Energia S.A., in the basin of the Madeira River, in the State of Rondônia. FIP Melbourne (Usina de Santo Antônio) Affiliated entity Investment fund managed by Banco Modal S.A., whose objective is to seek appreciation of capital invested through acquisition of shares, convertible debentures or warrants issued by listed or unlisted companies, and/or other assets. This fund held 83% of the share capital of SAAG Investimentos S.A. (‘SAAG’), the objects of which are to own equity in Madeira Energia S.A. (‘Mesa’). Renova Energia S.A. (‘Renova Energia’) - In-Court Supervised Reorganization Jointly controlled entity Listed company engaged in the development, construction and operation of plants generating power from renewable sources - wind power, small hydro plants (SHPs), and solar energy; trading of energy; and related activities, In-Court Supervised Reorganization. Renova is the owner of three Small Hydroelectric Plants, representing 5.7 MW of the total installed generation capacity of CEMIG GT. In 2021 CEMIG GT classified its equity interest in Renova as a non-current asset held for sale. (1) On June 23, 2022, Light S/A completed the sale of its equity holdings in Guanhães Energia and in Paracambi (formerly LightGer) to Brasal Energia S.A. The operation comprised the sale to Brasal Energia S.A. of the whole of the equity interest held by Light S/A, of 51% of the share capital of LightGer and of Guanhães Energia. On November 8, 2022, an Extraordinary General Assembly of the investee approved the amendment to the bylaws that changed its corporate name to ‘Paracambi Energética S.A.’.

BASIS OF PREPARATION (Tables)

BASIS OF PREPARATION (Tables)	12 Months Ended
	Dec. 31, 2022
Basis Of Preparation
Schedule of changes in accounting policies and disclosure explanatory	Schedule of changes in accounting policies and disclosure explanatory Standard Main changes Effective Date IAS 37 - Provisions, Contingent Liabilities and Contingent Assets Specification of which costs the entity needs to include when assessing whether a contract is onerous. The amendment applies a 'directly related cost approach', whereby the cost that directly relates to a contract to provide goods or services includes incremental costs and a cost allocation directly related to the contract activities. General and administrative costs do not relate directly to a contract and are excluded unless they are explicitly charged to the counterparty under the contract. January 1, 2022 IAS 16 - Fixed Assets Refers to the impossibility for entities to deduct from the cost of property, plant and equipment any revenues arising from the sale of items produced while the asset is established in the location and condition necessary for it to be capable of operating in the manner intended by management. These revenues and associated costs must be recognized directly in income. January 1, 2022 IFRS 3 - Business Combination In addition to the changes related to the reference to the conceptual framework, which did not significantly change the required standards, an exception to the IFRS 3 recognition principle was added to avoid the problem of potential ‘day 2’ gains and losses arising from contingent liabilities and liabilities that would be in the scope of IAS 37 or IFRIC 21 if incurred separately. January 1, 2022 f) Standards issued but not yet effective Standard Main changes Effective Date IFRS 17 - Insurance contracts, issued by the IASB in May 2017 The standard, not yet issued in Brazil, has the general objective of providing an accounting model for insurance contracts, regardless of the type of entity that issues them, that is more useful and consistent for insurance issuers, and is not initially applicable to the Company and its subsidiaries. This standard does not have a corresponding standard in Brazil. January 1, 2023 Standard Main changes Effective Date IAS 1 - Review of the classification of liabilities as current and non-current Clarify, among others, the concept of deferring the settlement of a liability, in addition to defining that the right to defer must exist at the end of the reporting period and that the classification is independent of the probability that the entity will exercise its right to defer. In addition, the revision states that only if the derivative embedded in a convertible liability is an equity instrument will the terms of the liability not impact its classification. January 1, 2023 IAS 08 - Accounting Policies, Changes in Estimates and Correction of Errors - Definition of accounting estimates Clarify the distinction between changes in accounting estimates, changes in accounting policies, and correction of errors, as well as how entities use measurement techniques and inputs to develop accounting estimates January 1, 2023 IAS 01 and IFRS Practice Statement 2 - Making Materiality Judgements Assists entities in providing accounting policy disclosures that are more useful by replacing the requirement to disclose significant accounting policies with disclosure of material accounting policies and adds guidance on how the entity applies the concept of materiality when making accounting policy disclosure decisions. January 1, 2023 IAS 12 - Deferred tax related to assets and liabilities arising from a unique transaction Restrict the scope of the initial recognition exemption so that it does not apply to transactions that give rise to equal and offsetting temporary differences, resulting in the recognition of a deferred tax asset and a deferred tax liability for temporary differences arising from the initial recognition of leases and decommissioning provisions. January 1, 2023

PRINCIPLES OF CONSOLIDATION (Ta

PRINCIPLES OF CONSOLIDATION (Tables)	12 Months Ended
	Dec. 31, 2022
Principles Of Consolidation
Schedule of companies direct equity investments	Schedule of companies direct equity investments Subsidiary 2022 and 2021 Form of valuation Direct interest (%) CEMIG Geração e Transmissão S.A. Consolidation 100.00 CEMIG Distribuição S.A. Consolidation 100.00 Companhia de Gás de Minas Gerais (‘Gasmig’) Consolidation 99.57 CEMIG Soluções Inteligentes em Energia S.A. (‘CEMIG Sim’) Consolidation 100.00 Sete Lagoas Transmissora de Energia S.A. (‘Sete Lagoas’) Consolidation 100.00

CONCESSIONS AND AUTHORIZATIONS

CONCESSIONS AND AUTHORIZATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Concessions And Authorizations
Schedule of concessions and authorizations held	Schedule of concessions and authorizations held Company holding concession or authorization Concession or authorization contract Expiration date POWER GENERATION Hydroelectric plants Emborcação (1) (2) (7) CEMIG GT 07/1997 05/2027 Nova Ponte (1) (2) (7) CEMIG GT 07/1997 08/2027 Santa Luzia (1) CEMIG GT 07/1997 02/2026 Sá Carvalho (1) (7) (10) Sá Carvalho 01/2004 08/2026 Rosal (1) (7) Rosal Energia 01/1997 12/2035 Machado Mineiro (1) (6) Salto Voltão (1) (6) Salto Paraopeba (1) (8) Salto do Passo Velho (1) (6) Horizontes Energia Resolution 331/2002 05/2027 06/2033 10/2030 03/2031 PCH Pai Joaquim (1) (7) CEMIG PCH S.A. (‘CEMIG PCH’) Authorizing Resolution 377/2005 04/2032 Irapé (1) (7) CEMIG GT 14/2000 09/2037 Queimado (Consortium) (1) (7) CEMIG GT 06/1997 06/2034 Rio de Pedras (1) (7) CEMIG GT 02/2013 12/2025 Poço Fundo (1) (7) (9) CEMIG Geração Poço Fundo S.A. (‘CEMIG Geração Poço Fundo’) 01/2021 05/2052 São Bernardo (1) (7) CEMIG GT 02/2013 06/2027 Três Marias (3) (7) C EMIG Geração Três Marias S.A. (‘CEMIG Geração Três Marias’) 08/2016 01/2053 Salto Grande (3) (7) CEMIG Geração Salto Grande S.A. (‘CEMIG Geração Salto Grande’) 09/2016 01/2053 Itutinga (3) (7) CEMIG Geração Itutinga S.A. (‘CEMIG Geração Itutinga’) 10/2016 01/2053 Camargos (3) (7) CEMIG Geração Camargos S.A. (‘CEMIG Geração Camargos’) 11/2016 01/2053 Coronel Domiciano (3) (7) , , CEMIG Geração Sul S.A. (‘CEMIG Geração Sul’) 12/2016 and 13/2016 04/2047 01/2053 Dona Rita (3) (7) CEMIG Geração Leste S.A. (‘CEMIG Geração Leste’) 14/2016 and 15/2016 07/2050 04/2047 01/2053 03/2047 12/2046 Cajurú, Gafanhoto and Martins (3) (7) CEMIG Geração Oeste S.A. (‘CEMIG Geração Oeste’) 16/2016 01/2053 Wind power plants Central Geradora Eólica Praias de Parajuru (4) Central Eólica Praias de Parajuru (‘Parajuru’) Resolution 526/2002 09/2032 Central Geradora Eólica Volta do Rio (4) Central Eólica Volta do Rio (‘Volta do Rio’) Resolution 660/2001 01/2031 POWER TRANSMISSION National grid (5) CEMIG GT 006/1997 01/2043 Itajubá Substation (5) CEMIG GT 79/2000 10/2030 Furnas - Pimenta - Transmission line (5) Companhia de Transmissão Centroeste de Minas S.A. (‘Centroeste’) 004/2005 03/2035 Subestação Sete Lagoas (4) (5) Sete Lagoas 006/2011 06/2041 ENERGY DISTRIBUTION CEMIG D 002/1997 003/1997 004/1997 005/1997 12/2045 GAS DISTRIBUTION Gasmig State Law 11,021/1993 01/2053 (1) Refer to power generation concession agreements that are not in the scope of IFRIC 12, whose infrastructure assets are recorded as property, plant and equipment since the grantor does not control to whom the services should be provided and their price, and their energy is mainly sold in the Free Contracting Environment (‘ACL’). (2) On July 17, 2020, CEMIG GT filed a statement of its interest in extending these plants concession, to ensure its right of option under the legislative changes currently under discussion, relating to the group of measures to modernize the energy sector. Any actual decision will only be made after publication by the Brazilian Mining and Energy Ministry and by the grantor, ANEEL (‘ Agência Nacional de Energia Elétrica’ (3) Refers to energy generation concession contracts whose concession bonus revenue is classified as financial assets of the concession. (4) Refer to concessions, by means of authorization, of wind power generation in the independent production modality, commercialized in the scope of Alternative power source program (‘Proinfa’). The assets linked to the exploration right are registered in intangible assets. (5) These refer to power transmission concession agreements which, in accordance with IFRS 15, are classified as contract assets as they are subject to the satisfaction of performance obligations in the provision of the electric energy transmission service. (6) ANEEL changed, through Authoritative Resolution 12,137, of June 14, 2022, the end of the validity of the authorization grants of these plants, due to the repactuation of the hydrological risk (‘GSF’). (7) On October 7, 2022, the addenda to the concession contracts of these plants were signed to include the new effective date of the grant. (8) Plant eligible for the extension of the concession due to the agreement with ANEEL and that, since it has been granted through an authorizing resolution, awaits the reformulation of this act to include the new date. (9) On September 29, 2022, and October 1, 2022, ANEEL authorized the start of commercial operation of the Generating Units ‘UG-01’ and ‘UG-02’, respectively, both from PCH Poço Fundo. The start of commercial operation of the UG's occurred approximately 3 months before the supply deadline established in the A-4 Auction held by ANEEL in June 2018, when the incremental energy resulting from the expansion of PCH Poço Fundo (9.16 MW to 30.00 MW and the physical guarantee from 5.79 average MW to 16.59 average MW) was sold (information of MW not audited). (10) In February 2023, CEMIG GT, aiming to guarantee its right to request a new grant of the concession, filed its expression of interest in the extension of the concession of UHE Sá Carvalho through transfer of shareholding control to its wholly owned subsidiary Sá Carvalho. CEMIG GT reiterates that this expression of interest has the sole purpose of ensuring its right to an eventual extension of Concession Contract 01/2004, for up to 30 (thirty) years, at the discretion of the granting authority, after the required completion of the process of transfer of shareholder control, in accordance with the current legislation, which still has premises pending definition by the Ministry of Mines and Energy - MME.
Schedule of concession and amount to be paid	Schedule of concession and amount to be paid Project Nominal value in 2022 Present value in 2022 Period of the concession Updating indexer Irapé (1) (3) 49 22 03/2006 - 09/2037 IGPM Queimado (Consortium) (2) (3) 11 6 01/2004 - 06/2034 IGPM (1) In October 2022, through the 4th amendment to Concession Agreement No. 014/2000, the term of the concession for the Irapé Hydroelectric Plant was extended, in accordance with Authoritative Resolution No. 12,255 of July 5, 2022, and ReH No. 2,932, of September 14, 2021; (2) In October 2022, by means of the 3rd amendment to Concession Contract 006/1997, the term of the concession for the Usina Hidrelétrica Queimado was extended, pursuant to Authoritative Resolution 11,998 of July 7, 2022, and ReH No. 2,932, of September 14, 2021; (3) During the period of the extension of the concession term, the generator will freely dispose of the energy from the undertaking, under the terms of Law 13,203/2015, with the other clauses unchanged for both contracts.
Schedule of nominal value and present value portion to be paid	Schedule of nominal value and present value portion to be paid Project Interest, % Amounts paid in 2022 Nominal value of amounts to be paid in the next 12 months Present value of amounts to be paid in the next 12 months Irapé 100.00 3 3 3 Queimado (Consortium) 82.50 1 1 1

OPERATING SEGMENTS (Tables)

OPERATING SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Segments
Schedule of operating revenues, costs and expenses	Schedule of operating revenues, costs and expenses Information by Segment as of and for The Year Ended December 31, 2022 Description Energy Investees Total Inter segment transactions (1) Reconciliation (2) (3) Total Generation Transmission Trading Distribution NET REVENUE 2,661 1,195 7,918 20,919 3,697 36,390 (1,423) (504) 34,463 COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID (331) - (6,880) (11,938) (2,736) (21,885) 1,423 442 (20,020) OPERATING COSTS AND EXPENSES (3) Personnel (162) (135) (12) (913) (130) (1,352) - - (1,352) ‘Employees and managers’ income sharing (15) (11) (6) (40) (11) (83) - - (83) Post-employment obligations (66) (42) (10) (421) (87) (626) - - (626) Materials, outsourced services and others expenses (revenues) (395) (96) (14) (1,785) (203) (2,481) - 62 (2,419) Depreciation and amortization (328) - - (738) (109) (1,182) - - (1,182) Operating provisions and impairment (18) (3) (34) (398) (3) (456) - - (456) Construction costs - (291) - (3,193) (52) (3,536) - - (3,536) Total operating costs (984) (578) (76) (7,488) (595) (9,716) - 62 (9,655) OPERATING COSTS AND EXPENSES (1,315) (578) (6,956) (19,426) (3,331) (31,601) 1,423 504 (29,675) Equity in earnings of unconsolidated investees, net (2) 3 - - 844 845 - - 845 Gains arising from the sale of non-current asset held for sale - - - - 52 52 - - 52 Fair value of business combination - - - - 5 5 - - 5 OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES) 1,344 620 962 1,493 1,267 5,686 - - 5,686 Finance net income (expenses) (150) (96) 34 (1,115) (239) (1,566) - - (1,566) INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX 1,194 524 996 378 1,028 4,120 - - 4,120 Income tax and social contribution tax (307) (174) (314) 67 702 (26) - - (26) NET INCOME FOR THE YEAR 887 350 682 445 1,730 4,094 - - 4,094 Equity holders of the parent 887 350 682 445 1,728 4,092 - - 4,092 Non-controlling interests - - - - 2 2 - - 2 Information by Segment as of and for The Year Ended December 31, 2021 Account/description Energy Investees Total Inter segment transactions (1) Reconciliation (2) (3) Total Generation Transmission Trading Distribution NET REVENUE 2,921 1,094 6,430 22,345 2,858 35,648 (1,575) (427) 33,646 COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID (795) - (5,735) (14,853) (2,011) (23,394) 1,575 370 (21,449) OPERATING COSTS AND EXPENSES (3) Personnel (149) (115) (20) (847) (109) (1,240) - - (1,240) ‘Employees and managers’ income sharing (14) (14) (3) (94) (9) (134) - - (134) Post-employment obligations (5) 3 (1) 19 (32) (16) - - (16) Materials, outsourced services and others expenses (revenues) (209) (94) (14) (1,524) (165) (2,006) - 57 (1,949) Depreciation and amortization (254) (3) (1) (683) (108) (1,049) - - (1,049) Operating provisions and impairment (20) (12) (14) (198) (120) (364) - - (364) Construction costs - (184) - (1,802) (50) (2,036) - - (2,036) Total operating costs (651) (419) (53) (5,129) (593) (6,845) - 57 (6,788) OPERATING COSTS AND EXPENSES (1,446) (419) (5,788) (19,982) (2,604) (30,239) 1,575 427 (28,237) Periodic Tariff Revision, net - 215 - - - 215 - - 215 Renegotiation of hydrological risk (Law 14,052/20), net 1,032 - - - - 1,032 - - 1,032 Gains arising from the sale of non-current asset held for sale - - - - 109 109 - - 109 Equity in earnings of unconsolidated investees, net 54 - - - 128 182 - - 182 Fair value of business combination - 4 - - - 4 - - 4 OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES) 2,561 894 642 2,363 491 6,951 - - 6,951 Finance net income (expenses) (758) (395) 15 (7) (1,107) (2,252) - - (2,252) INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX 1,803 499 657 2,356 (616) 4,699 - - 4,699 Income tax and social contribution tax (409) (78) (224) (655) 420 (946) - - (946) NET INCOME FOR THE YEAR 1,394 421 433 1,701 (196) 3,753 - - 3,753 Equity holders of the parent 1,394 421 433 1,701 (198) 3,751 - - 3,751 Non-controlling interests - - - - 2 2 - - 2 (1) The only inter-segment transactions are from the generation to the trading segment, as explained above. (2) The reconciliation between the published amounts for the segments and the accounting information on revenue and costs indicates the transactions between the consolidated companies (eliminations). (3) The information on operational costs and expenses separated by type is segregated in accordance with the internal business model, which has immaterial differences in relation to the accounting information. Information by Segment as of and for The Year Ended December 31, 2020 Account/description Energy Investees Total Inter segment transactions (1) Reconciliation (2) (3) Total Generation Transmission Trading (1) Distribution NET REVENUE 2,589 778 5,382 16,512 1,673 26,934 (1,324) (382) 25,228 COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID (528) - (5,027) (9,960) (1,083) (16,598) 1,324 332 (14,942) OPERATING COSTS AND EXPENSES Personnel (170) (102) (16) (886) (102) (1,276) - - (1,276) ‘Employees and managers’ income sharing (16) (14) (2) (93) (17) (142) - - (142) Post-employment obligations (42) (38) (6) (297) (55) (438) - - (438) Materials, outsourced services and others expenses (revenues) (178) (65) (11) (1,327) (110) (1,691) - 50 (1,641) Depreciation and amortization (205) (5) (1) (668) (110) (989) - - (989) Operating provisions and impairment (32) 7 (1) (274) (123) (423) - - (423) Construction costs - (147) - (1,384) (50) (1,581) - - (1,581) Total operating costs (643) (364) (37) (4,929) (567) (6,540) - 50 (6,490) OPERATING COSTS AND EXPENSES (1,171) (364) (5,064) (14,889) (1,650) (23,138) 1,324 382 (21,432) Periodic Tariff Revision, net - 502 - - - 502 - - 502 Fair value of business combination - 51 - - - 51 - - 51 Equity in earnings of unconsolidated investees, net 11 - - - 346 357 - - 357 OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES) 1,429 967 318 1,623 369 4,706 - - 4,706 Finance expenses (322) (152) 21 22 (474) (905) - - (905) INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX 1,107 815 339 1,645 (105) 3,801 - - 3,801 Income tax and social contribution tax (308) (222) (81) (430) 105 (936) - - (936) NET INCOME FOR THE YEAR 799 593 258 1,215 - 2,865 - - 2,865 Equity holders of the parent 799 593 258 1,215 (1) 2,864 - - 2,864 Non-controlling interests - - - - 1 1 - - 1 (1) The only inter-segment transactions are from the generation to the trading segment, as explained above. (2) The reconciliation between the published amounts for the segments and the accounting information on revenue and costs indicates the transactions between the consolidated companies (eliminations). (3) The information on operational costs and expenses separated by type is segregated in accordance with the internal business model, which has immaterial differences in relation to the accounting information.

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents [abstract]
Schedule of cash and cash equivalents	Schedule of cash and cash equivalents 2022 2021 Bank accounts 95 117 Cash equivalents Bank certificates of deposit (CDBs) (1) 1,049 625 Overnight (2) 294 81 Others 3 2 Short term investments 1,346 708 Cash and cash equivalents 1,441 825 (1) Bank Certificates of Deposit Certificados de Depósito Bancário Certificados de Depósito Inter-bancário Câmara de Custódia e Liquidação (2) Overnight 13.62 13.64 8.87 9.14

MARKETABLE SECURITIES (Tables)

MARKETABLE SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Marketable Securities
Schedule of marketable securities	Schedule of marketable securities 2022 2021 Investments Current Bank certificates of deposit (CDBs) (1) 191 101 Financial Notes (LFs) - Banks (2) 1,140 1,417 Treasury Financial Notes (LFTs) (3) 402 178 Others 12 28 1,745 1,724 Non-current Bank certificates of deposit (CDBs) (1) 127 - Financial Notes (LFs) - Banks (2) - 348 Debentures (4) 7 5 Others - 1 134 354 1,879 2,078 (1) Bank Certificates of Deposit (Certificados de Depósito Bancário, or CBDs), accrued interest varying between 103% to 104.4% of the CDI Rate (Interbank Rate for Interbank Certificates of Deposit or Certificados de Depósito Inter-bancário - CDIs) published by the Custody and Settlement Chamber (Câmara de Custódia e Liquidação, or Cetip) on December 31, 2022 (107.24% on December 31, 2021). (2) Bank Financial Notes ( Letras Financeiras (3) Treasury Financial Notes (LFTs) are fixed-rate securities, their yield follows the daily changes in the Selic rate between the date of purchase and the date of maturity. The LFTs had remuneration rates varying between 13.65% and 13.88% in 2022 (9.12% and 9.50% in 2021). (4) Debentures

RECEIVABLES FROM CUSTOMERS (Tab

RECEIVABLES FROM CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables From Customers
Schedule of trade and other receivables	Schedule of trade and other receivables Balances not yet due Up to 90 days past due More than 91 up to 360 days past due More than 361 days past due 2022 2021 Billed supply 1,415 568 642 615 3,240 3,410 Unbilled supply 1,244 - - - 1,244 930 Other concession holders - wholesale supply 22 45 - - 67 52 Other concession holders - wholesale supply, unbilled 369 - - - 369 265 CCEE (Power Trading Chamber) 33 121 7 1 162 169 Concession Holders - power transport 53 18 22 87 180 170 Concession Holders - power transport, unbilled 370 - - - 370 319 (-) Provision for expected credit losses (146) (87) (112) (475) (820) (833) 3,360 665 559 228 4,812 4,482 Current assets 4,769 4,430 Non-current assets 43 52
Schedule of provision for allowance for doubtful accounts	Schedule of provision for allowance for doubtful accounts 2022 2021 Residential 272 221 Industrial 168 185 Commercial, services and others 203 220 Rural 33 34 Public authorities 28 45 Public lighting 1 2 Public services 33 38 Charges for use of the network (TUSD) 82 88 820 833
Schedule of changes in provision for doubtful accounts	Schedule of changes in provision for doubtful accounts Balance on December 31, 2019 810 Additions, net (Note 28) 146 Disposals (244) Balance on December 31, 2020 712 Additions, net (Note 28) 144 Disposals (23) Balance on December 31, 2021 833 Additions, net (i) (Note 28) 109 Disposals (122) Balance on December 31, 2022 820 (2) (i) Presented net of the reversal of R$ 130,569.

RECOVERABLE TAXES (Tables)

RECOVERABLE TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Recoverable Taxes
Schedule of recoverable taxes	Schedule of recoverable taxes 2022 2021 Current ICMS (VAT) 449 113 PIS/Pasep (a) (b) 258 329 Cofins (a) (b) 1,189 1,508 Others 21 19 1,917 1,969 Non-current ICMS (VAT) (b) 548 342 PIS/Pasep (a) 166 316 Cofins (a) 644 1,339 1,358 1,997 3,275 3,966

INCOME AND SOCIAL CONTRIBUTIO_2

INCOME AND SOCIAL CONTRIBUTION TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income And Social Contribution Taxes
Schedule of income and social contribution taxes recoverable	Schedule of income and social contribution taxes recoverable 2022 2021 Income tax 707 763 Social contribution tax 241 251 Income and social contribution tax credits 948 1,014 Current 775 699 Non-current 173 315
Schedule of income and social contribution taxes payable	Schedule of income and social contribution taxes payable 2022 2021 Current Income tax 198 147 Social contribution tax 42 43 Total 240 190
Schedule of deferred income and social contribution taxes	Schedule of deferred income and social contribution taxes 2022 2021 2020 Deferred tax assets Tax loss carryforwards 987 807 401 Provisions for contingencies 602 542 538 Impairment on investments 56 244 640 Fair value of derivative financial instruments (PUT SAAG) 229 216 182 Post-employment obligations 1,852 1,981 2,168 Estimated credit losses 319 315 256 Others 665 150 138 Total 4,710 4,255 4,323 Deferred tax liabilities Funding cost (9) (5) Deemed cost (156) (219) (225) Fair value of assets acquired in business combination (456) (466) (486) Borrowing costs capitalized (170) (165) (169) Taxes on unredeemed income - presumed income (9) (4) - Adjustment to expectation of cash flow - Concession assets (263) (245) (242) Adjustment of contract assets (940) (895) (768) Adjustment to fair value: Swap - Loss (210) (412) (1,002) Updating on escrow deposits (8) (7) (6) Reimbursement of costs - GSF (274) (319) - Others (27) (15) (12) Total (2,522) (2,752) (2,910) Total, net 2,188 1,503 1,413 Total assets 3,120 2,465 2,453 Total liabilities (932) (962) (1,040)
Schedule of changes in deferred income and social contribution taxes	Schedule of changes in deferred income and social contribution taxes Balance on December 31, 2019 1,660 Effects allocated to net profit (252) Effects allocated to Statement of comprehensive income 4 Others 1 Balance on December 31, 2020 1,413 Effects allocated to net income 210 Effects allocated to Statements of comprehensive income (102) Deferred taxes received in corporate reorganization (16) Others (2) Balance on December 31, 2021 1,503 Effects allocated to net income 924 Effect allocated to other comprehensive income (237) Others (3) Balance on December 31, 2022 2,188
Schedule of estimated balance of deferred tax asset	Schedule of estimated balance of deferred tax asset 2023 884 2024 766 2025 621 2026 596 2027 601 2028 to 2030 865 2031 to 2032 378 4,710
Schedule of reconciliation of statutory on income and social contribution Taxes	Schedule of reconciliation of statutory on income and social contribution Taxes 2022 2021 Income before income tax and social contribution tax 4,121 4,699 Income tax and social contribution tax - nominal expense (34%) (1,401) (1,597) Tax effects applicable to: Gain in subsidiaries by equity method (net of effects of Interest on Equity) 182 6 Tax incentives 62 63 Difference between Presumed Income and Real Income 97 146 Non-deductible penalties (45) (23) Interest on equity declared 722 325 Estimated credit losses from related parties 234 - Realization of goodwill (Note 32) 108 - Income arising from the Light sale - 154 Others 15 (20) Income tax and Social Contribution - effective gain (expense) (26) (946) Current tax (950) (1,156) Deferred tax 924 210 Income tax and social contribution tax - effective expense (26) (946) Effective rate 0.63% 20.12%

ESCROW DEPOSITS (Tables)

ESCROW DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2022
Escrow Deposits
Schedule of payments related to escrow deposits	Schedule of payments related to escrow deposits 2022 2021 Labor claims 259 267 Tax contingencies Income tax on Interest on Equity 31 30 PIS/Pasep and Cofins taxes (1) 70 68 Donations and legacy tax (ITCD) 60 56 Urban property tax (IPTU) 96 87 Finsocial tax 44 41 Income and Social Contr. Tax on indemnity for employees’ ‘Anuênio’ benefit (2) 305 290 Income tax withheld at source on inflationary income 9 9 Income tax and contribution tax effective rate (3) 106 76 Others (4) 123 103 Escrow deposits tax issues 844 760 Others Regulatory 46 53 Third party 9 12 Customer relations 8 8 Court embargo 20 19 Others 21 36 Escrow deposits other 104 128 Long term escrow deposit 1,207 1,155 (1) This refers to escrow deposits in the action challenging the constitutionality of inclusion of ICMS tax within the amount to which PIS/Pasep and Cofins taxes are applied. (2) See more details in Note 25 - Provisions under the section relating to the ‘Anuênio indemnity’. (3) Court escrow deposit in the proceedings challenging charging of corporate income tax and the Social Contribution tax on payments of Interest on Equityand application of the Social Contribution tax to cultural and artistic donations and sponsorship, expenses on punitive fines, and taxes with enforceability suspended. (4) Includes escrow deposits from legal actions related to INSS and PIS/Pasep and Cofins taxes.

CONCESSION FINANCIAL AND SECT_2

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Concession Financial And Sector Assets And Liabilities
Schedule of financial assets and liabilities of concession	Schedule of financial assets and liabilities of concession 2022 2021 Concession financial assets Energy distribution concessions (14.1) 1,370 684 Gas distribution concessions (14.1) 37 34 Indemnifiable receivable - Generation (14.2) 692 816 Concession grant fee - Generation concessions (14.3) 2,950 2,792 5,049 4,326 Sector financial assets Amounts receivable from Parcel A (CVA) and Other Financial Components (14.4) 944 2,148 Total 5,993 6,474 Current assets 1,055 1,505 Non-current assets 4,938 4,969 2022 2021 Sector financial liabilities Amounts receivable from Parcel A (CVA) and Other Financial Components (14.4) - (51) Total - (51)
Schedule of changes in concession financial assets related to infrastructure	Schedule of changes in concession financial assets related to infrastructure Distribution Generation Gas Total Balance on December 31, 2019 460 3,284 24 3,768 Amounts received - (266) - (266) Transfers from contract assets 60 - - 60 Transfers from (to) intangible assets (5) - - (5) Monetary adjustment 15 347 5 367 Balance on December 31, 2020 530 3,365 29 3,924 Transfers of contract assets 110 - - 110 Transfers to intangible assets (9) - - (9) Additions Interest 54 523 5 582 Disposals (1) - - (1) Amounts received - (280) - (280) Balance on December 31, 2021 684 3,608 34 4,326 Additions - - - - Transfers of contract assets 670 - - 670 Transfers to intangible assets (22) - - (22) Interest 39 514 3 556 Fair Value Adjustments - (171) - (171) Disposals (1) - - (1) Amounts received - (309) - (309) Balance on December 31, 2022 1,370 3,642 37 5,049
Schedule of generation indemnity receivable	Schedule of generation indemnity receivable Generation plant Concession expiration date Installed capacity (MW) (information of MW not audited) Net balance of assets based on historical cost Net balance of assets based on fair value - ReN 1,027/2022 Financial Update Net balance of assets on December 31, 2022 Lot D UHE Três Marias July 2015 396.00 71 167 12 179 UHE Salto Grande July 2015 102.00 12 86 6 92 UHE Itutinga July 2015 52.00 4 10 1 11 UHE Camargos July 2015 46.00 7 20 1 21 PCH Piau July 2015 18.01 2 4 - 5 PCH Gafanhoto July 2015 14.00 1 5 - 6 PCH Peti July 2015 9.40 1 6 - 6 PCH Dona Rita Sep. 2013 2.41 1 2 - 2 PCH Tronqueiras July 2015 8.50 2 9 1 9 PCH Joasal July 2015 8.40 2 6 - 7 PCH Martins July 2015 7.70 2 4 - 5 PCH Cajuru July 2015 7.20 4 19 1 20 PCH Paciência July 2015 4.08 1 4 - 4 PCH Marmelos July 2015 4.00 1 2 - 3 Others UHE Volta Grande Feb. 2017 380.00 - - - - UHE Miranda Dec. 2016 408.00 35 91 7 97 UHE Jaguara Aug. 2013 424.00 46 138 10 148 UHE São Simão Jan. 2015 1,710 27 71 5 77 3,601 219 644 44 691
The changes in these concession financial assets	The changes in these concession financial assets SPC Plants 2021 Interest Amounts received 2022 CEMIG Geração Três Marias S.A. Três Marias 1,584 254 (166) 1,672 CEMIG Geração Salto Grande S.A. Salto Grande 497 80 (52) 525 CEMIG Geração Itutinga S.A. Itutinga 187 33 (22) 198 CEMIG Geração Camargos S.A. Camargos 140 25 (17) 148 CEMIG Geração Sul S.A. Coronel Domiciano, Joasal, Marmelos, Paciência and Piau 184 34 (23) 195 CEMIG Geração Leste S.A. Dona Rita, Ervália, Neblina, Peti, Sinceridade and Tronqueiras 125 26 (18) 133 CEMIG Geração Oeste S.A. Cajurú, Gafanhoto and Martins 75 15 (11) 79 Total 2,792 467 (309) 2,950 SPC Plants 2020 Interest 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 SPC Plants 2019 Interest 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
Schedule of financial assets and financial liabilities with the tariff adjustments	Schedule of financial assets and financial liabilities with the tariff adjustments Financial position 2022 2021 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 544 400 944 989 4,133 5,122 Current assets 544 202 746 989 2,397 3,386 Non-current assets - 198 198 - 1,736 1,736 Liabilities - - - (1,040) (1,985) (3,025) Current liabilities - - - (1,040) (1,175) (2,215) Non-current liabilities - - - - (810) (810) Total current, net 544 202 746 (51) 1,222 1,171 Total non-current, net - 198 198 - 926 926 Total, net 544 400 944 (51) 2,148 2,097 Financial components 2022 2021 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 141 (140) 1 24 (91) (67) Tariff for use of transmission facilities of grid participants 4 211 215 146 97 243 Tariff for transport of Itaipu supply - 18 18 13 (1) 12 Alternative power source program (Proinfa) 39 (8) 31 11 19 30 ESS/EER System Service/Energy Charges 378 205 583 31 953 984 Energy bought for resale 234 (1,322) (1,088) 390 1,178 1,568 Other financial components Over contracting of supply (1) 40 710 750 (68) 193 125 Neutrality of Parcel A (33) 236 203 24 73 97 Billing return - Covid Account (2) - - - (371) - (371) Other financial items (236) 538 302 (230) (226) (68) Excess demand and reactive power (23) (48) (71) (21) (47) (456) Total 544 400 944 (51) 2,148 2,097 (1) 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. In 2020, ANEEL published the Dispatch 2,508, which set new amounts for distributors’ over contracting of 2017 in the amount of R$39, which was considered in the 2021 tariff process. Due to the administrative appeals submitted to ANEEL, the amounts of overcontracting had their values adjusted through ANEEL's dispatch 2.168, of 2022. With the publication of the order, and considering the current rules, the amount of R$219, pending transfer from 2017, will be considered in the next tariff process. Regarding the amount of R$27 related to the 2018 overcontracting, the Company continues to recognize the right and awaits publication of the respective order. (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 was 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 on 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 on December 31, 2020 (98) Additions 1,908 Amortization 238 Transfer of other liabilities (1) (15) Updating - Selic rate (Note 29) 64 Balance on December 31, 2021 2,097 Additions (386) Amortization (761) (-) Proceeds from loan - Water scarcity account (191) Updating - Selic rate (Note 29) 185 Balance on December 31, 2022 944 (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.

CONCESSION CONTRACT ASSETS (Tab

CONCESSION CONTRACT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Concession Contract Assets
Schedule of detailed information about concession contract assets	Schedule of detailed information about concession contract assets 2022 2021 Distribution - Infrastructure assets under construction 1,850 1,927 Gas - Infrastructure assets under construction 117 95 Transmission - National Grid (‘BNES’ - Basic Network of the Existing System) – Law 12,783/13 1,927 2,011 Transmission - Assets remunerated by tariff 2,810 2,347 6,704 6,380 Current 728 600 Non-current 5,976 5,780
Schedule of contract assets	Schedule of contract assets Transmission Distribution Gas Total Balance on December 31, 2019 3,076 740 68 3,884 Additions 201 1,346 50 1,597 Inflation adjustment 438 - - 438 Results of the Periodic Tariff Revision 552 - - 552 Amounts received (623) - - (623) Disposals (7) - (2) (9) Transfers to financial assets - (60) - (60) Transfers to intangible assets - (883) (23) (906) Contract assets arising from business combination 108 - - 108 Impairment - (1) - (1) Balance on December 31, 2020 3,745 1,142 93 4,980 Additions 252 1,757 50 2,059 Inflation adjustment 660 - - 660 Results of the Periodic Tariff Revision 237 - - 237 Amounts received (612) - - (612) Disposals (5) - (3) (8) Others additions - - 6 6 Transfers to financial assets - (110) - (110) Transfers to intangible assets - (851) (51) (902) Contract assets arising from business combination 81 - - 81 Provision for Impairment - (11) - (11) Balance on December 31, 2021 4,358 1,927 95 6,380 Additions 407 3,098 61 3,566 Inflation adjustment 575 - - 575 Amounts received (608) - - (608) Disposals - - (3) (3) Others additions 5 - - 5 Transfers to financial assets - (762) - (762) Transfers to intangible assets - (2,412) (36) (2,448) Provision for Impairment - (1) - (1) Balance on December 31, 2022 4,737 1,850 117 6,704
Schedule of concession contracts	Schedule of concession contracts 2022 2021 Current Concession contract - 004/05 (d) 29 27 Concession contract - 079/00 (b) 47 39 Concession contract - 006/11 (c) 8 7 Concession contract - 006/97 (a) National Grid (‘BNES’ - Basic Network of the Existing System) 408 318 National Grid - new facilities (RBNI) 236 209 728 600 Non-current Concession contract - 004/05 (d) 81 89 Concession contract - 079/00 (b) 143 152 Concession contract - 006/11 (c) 85 74 Concession contract - 006/97 (a) National Grid (‘BNES’ - Basic Network of the Existing System) 1,519 1,694 National Grid - new facilities (RBNI) 2,182 1,749 4,010 3,758 4,738 4,358

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Investments Abstract
Schedule of percentage of the company’s equity interest	Schedule of percentage of the company’s equity interest Control 2022 2021 CEMIG Geração e Transmissão Controlled - - Guanhães Energia S.A. (‘Guanhães Energia’) Jointly controlled 183 125 Hidrelétrica Cachoeirão S.A. (‘Hidrelétrica Cachoeirão’) Jointly controlled 47 59 Hidrelétrica Pipoca S.A. (‘Hidrelétrica Pipoca’) Jointly controlled 47 47 Madeira Energia (‘MESA’) (2) Affiliated 10 - Fundo de Investimento em Participações Melbourne Multiestratégia (‘FIP Melbourne’) (2) Affiliated 8 - Retiro Baixo Energética S.A. (‘Retiro Baixo’) Jointly controlled 185 201 Aliança Norte Participações S.A. (‘Aliança Norte’) (3) Jointly controlled 576 609 Baguari Energia S.A. (‘Baguari Energia’) Jointly controlled 160 168 Aliança Geração de Energia S.A. (‘Aliança Geração’) Jointly controlled 1,194 1,141 Amazônia Energia Participações S.A. (‘Amazônia Energia’) (3) Jointly controlled 886 933 Paracambi Energética S.A. (‘Paracambi’) (formely Lightger) (6) Jointly controlled 134 124 Transmissora Aliança de Energia Elétrica S.A. (‘Taesa’) Jointly controlled 1,549 1,580 Ativas Data Center S.A. (‘Ativas’) (8) Affiliated - 16 CEMIG Sim Controlled - - UFVs (1) Jointly controlled 128 99 Axxiom Soluções Tecnológicas S.A. (‘Axxiom’) (7) Jointly controlled - 4 Total of investments 5,107 5,106 Usina Hidrelétrica Itaocara S.A. (‘Itaocara’) (4) Jointly controlled - (21) Control 2022 2021 Madeira Energia S.A. (‘MESA’) (Usina de Santo Antônio) - provisions to losses (5) Affiliated - (162) Total 5,107 4,923 (1) Set of photovoltaics bussiness, in which the investee CEMIG Sim has a interest. (2) Indirect interest in the Santo Antônio plant through these investees. (3) Indirect interest in the Belo Monte plant through these investees. (4) The jointly controlled entity Usina Hidrelétrica Itaocara had negative shareholders’ equity. Thus, after reducing the book value of its interest to zero, the Company recognized the loss to the extent that it assumed contractual obligations with the jointly controlled entity and the other shareholders, which on September 30, 2022 is R$14 (R$21 on December 31, 2021). In the 4th quarter of 2022, the Company made an investment in this investee in the amount of R$25, corresponding to the portion of 49% of the penalty applied by ANEEL, related to the discharge of the guarantee of faithful performance, due to the failure to implement UHE Itaocara I. With this, the provision referring to the Company's contractual obligations to the invested company and the other shareholders was reverted. Additionally, ANEEL recommended to MME the termination, upon request, of the concession of UHE Itaocara through the rescission of Concession Contract 001/2015. Given the non-recoverability of the investment, the Company recognized an impairment loss presented in the Statement of Income under Other operating expenses. (5) 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. (6) On November 8, 2022, the investee's Extraordinary General Assembly approved the amendment of the bylaws that changed its corporate name to ‘Paracambi Energética S.A.’. (7) On December 22, 2022, the Company entered into a stock purchase and other agreement (‘CCVA’) for the sale of 49% of its interest in Axxiom Soluções Tecnológicas S.A. (‘Axxiom’) to Light S.A. (‘Light’), which holds 51.0% of the remaining interest. More details in Note 32. (8) On November 16, 2022, the Company entered into a share purchase and sale agreement and other agreements for the sale of 19.6% of its equity interest in Ativas Data Center S.A. (‘Ativas’) to Sonda Procwork Informática Ltda. On December 28, 2022, the Company concluded the sale of all its equity interest held in Ativas to Sonda. More details in Note 32.
Schedule of changes in investments in subsidiaries jointly controlled entities and affiliates	Schedule of changes in investments in subsidiaries jointly controlled entities and affiliates Investee 2021 Gain (loss) by equity method Dividends Additions / Acquisitions Others 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 (formely 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 Investee 2021 Gain (loss) by equity method Dividends Additions / Acquisitions Others 2022 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 - Overdraft 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. Investee 2020 Gain (loss) by equity method Dividends Additions / acquisitions Losses on investments Others 2021 Hidrelétrica Cachoeirão 53 14 (8) - - - 59 Guanhães Energia 131 (6) - - - - 125 Hidrelétrica Pipoca 36 11 - - - - 47 Madeira Energia (Santo Antônio plant) 209 (209) - - - - - FIP Melbourne (Santo Antônio plant) 158 (158) - - - - - Lightger 131 5 (12) - - - 124 Baguari Energia 159 31 (22) - - - 168 Amazônia Energia (Belo Monte plant) 965 (32) - - - - 933 Aliança Norte (Belo Monte plant) 631 (22) - - - - 609 Ativas Data Center 17 (1) - - - - 16 Taesa 1,467 481 (368) - - - 1,580 Aliança Geração 1,167 199 (225) - - - 1,141 Retiro Baixo 195 13 (7) - - - 201 UFV Janaúba Geração de Energia Elétrica Distribuída 10 1 (2) - - (6) 3 UFV Corinto Geração de Energia Elétrica Distribuída 10 - (1) - - - 9 Investee 2020 Gain (loss) by equity method Dividends Additions / acquisitions Losses on investments Others 2021 UFV Manga Geração de Energia Elétrica Distribuída 11 2 (2) - - - 11 UFV Bonfinópolis II Geração de Energia Elétrica Distribuída 6 - - - - - 6 UFV Lagoa Grande Geração de Energia Elétrica Distribuída 15 2 (2) - - - 15 UFV Lontra Geração de Energia Elétrica Distribuída 17 1 - - - - 18 UFV Mato Verde Geração de Energia Elétrica Distribuída 6 1 (1) - - - 6 UFV Mirabela Geração de Energia Elétrica Distribuída 4 1 (1) - - - 4 UFV Porteirinha I Geração de Energia Elétrica Distribuída 6 - (1) - - - 5 UFV Porteirinha II Geração de Energia Elétrica Distribuída 7 1 (1) - - - 7 UFV Brasilândia Geração de Energia Elétrica Distribuída (1) - 4 (1) 12 - - 15 Axxiom Soluções Tecnológicas 4 (2) - 2 - - 4 Total of investments 5,415 337 (654) 14 - (6) 5,106 Itaocara - equity déficit (2) (30) 7 - 42 (40) - (21) Madeira Energia ( Santo Antônio - (162) - - - - (162) Total 5,385 182 (654) 56 (40) (6) 4,923 (1) Includes the amount of R$2 of the acquisition of the jointly controlled subsidiary UFV Brasilândia. (2) On December 1, 2021, CEMIG GT injected capital into UHE Itaocara S.A., in the amount of R$40. This amount is proportional to its shareholding interest in the investee and was recognized under Other expenses in the Company’s income statement. Further, R$1 was injected to cover the expenses specified in the 2021 budget of the investee. (3) A loss was recognized for extension of the contractual obligations which the Company had assumed to the investee and the other shareholders. On December 31, 2021 this amount was R$162. Investee 2019 Gain (loss) by equity method Remeasurement of previously held equity interest in subsidiaries acquired (step-acquisition) Dividends Additions / acquisitions Others Disposals 2020 Companhia de Transmissão Centroeste de Minas 24 - 37 - 45 14 (120) - Hidrelétrica Cachoeirão 54 9 - (10) - - - 53 Guanhães Energia (1) 131 - - - - - - 131 Hidrelétrica Pipoca 31 11 - (6) - - - 36 Madeira Energia (Santo Antônio plant) 167 42 - - - - - 209 FIP Melbourne (Santo Antônio plant) 385 (227) - - - - - 158 Lightger (1) 128 10 - (7) - - - 131 Baguari Energia 157 23 - (21) - - - 159 Amazônia Energia (Belo Monte plant) 1,028 (63) - - - - - 965 Aliança Norte (Belo Monte plant) 671 (40) - - - - - 631 Ativas Data Center 16 1 - - - - - 17 Taesa 1,213 494 - (240) - - - 1,467 Aliança Geração 1,192 89 - (114) - - - 1,167 Retiro Baixo 180 15 - - - - - 195 UFV Janaúba Geração de Energia Elétrica Distribuída 10 1 - (1) - - - 10 UFV Corinto Geração de Energia Elétrica Distribuída - 1 - - 9 - - 10 UFV Manga Geração de Energia Elétrica Distribuída - 1 - - 10 - - 11 Investee 2019 Gain (loss) by equity method Remeasurement of previously held equity interest in subsidiaries acquired (step-acquisition) Dividends Additions / acquisitions Others Disposals 2020 UFV Bonfinópolis II Geração de Energia Elétrica Distribuída - - - - 6 - - 6 UFV Lagoa Grande Geração de Energia Elétrica Distribuída - 3 - - 12 - - 15 UFV Lontra Geração de Energia Elétrica Distribuída - 3 - - 14 - - 17 UFV Mato Verde Geração de Energia Elétrica Distribuída - 1 - - 5 - - 6 UFV Mirabela Geração de Energia Elétrica Distribuída - - - - 5 (1) - 4 UFV Porteirinha I Geração de Energia Elétrica Distribuída - - - - 6 - - 6 UFV Porteirinha II Geração de Energia Elétrica Distribuída - 1 - - 6 - - 7 Axxiom Soluções Tecnológicas (1) 13 (9) - - - - - 4 Total of investments 5,400 366 37 (399) 118 13 (120) 5,415 Itaocara - equity déficit (2) (22) (9) - - 1 - - (30) Total 5,378 357 37 (399) 119 13 (120) 5,385 (1) With the cessation of control of Light, the remaining equity interest in these investees was recognized as an investment in affiliates or jointly controlled subsidiaries, and measured by the equity method, in accordance with IFRS 10. More details see Notes 1 and 32. (2) On December 31, 2019, the investee had negative shareholders’ equity. Thus, after reducing the accounting book value of its interest to zero, the Company recognized the provision for losses on investments, in the amount of R$22, resulting from contractual obligations assumed with the subsidiary and the other shareholders. (3) Includes bargain purchase related to the acquisition of the joint-controlled entities UFV Corinto, UFV Manga, UFV Lagoa Grande, UFV Lontra, UFV Mato Verde and UFV Porteirinha II, in the amount of R$7.
Schedule of dividends receivable	Schedule of dividends receivable Balance on December 31, 2019 186 Dividends proposed by investees 399 Elimination of dividends due to business combination (1) Adjustment of dividends proposed by investee classified as held for sale (1) Withholding income tax on Interest on equity (8) Amounts received (387) Balance on December 31, 2020 188 Investees’ dividends proposed 655 Amounts received (499) Withholding income tax on Interest on equity (9) Balance on December 31, 2021 335 Investees’ dividends proposed 519 Amounts received (708) Balance on December 31, 2022 146
Schedule of subsidiaries and jointly controlled entities percentage by the company’s ownership interest	Schedule of subsidiaries and jointly controlled entities percentage by the company’s ownership interest Investee Numbers of shares 2022 2021 2020 CEMIG interest (%) Share capital Equity CEMIG interest (%) Share capital Equity CEMIG interest (%) Share capital Equity CEMIG Geração e Transmissão 2,896,785,358 100.00 5,474 8,893 100.00 4,124 7,755 100.00 4,000 5,842 MESA (3) 24,796,536,323 7.53 12,202 229 15.51 10,620 1,492 15.51 10,620 2,259 Hidrelétrica Cachoeirão 35,000,000 49.00 35 96 49.00 35 120 49.00 35 110 Guanhães Energia (2) 548,626,000 49.00 549 373 49.00 549 255 49.00 549 268 Hidrelétrica Pipoca 41,360,000 49.00 41 95 49.00 41 93 49.00 41 73 Baguari Energia (1) 26,157,300,278 69.39 187 231 69.39 187 243 69.39 187 229 Parajuru 85,834,843 100.00 86 158 100.00 86 128 100.00 71 107 Volta do Rio 274,867,441 100.00 275 248 100.00 275 207 100.00 117 171 Paracambi (formely Lightger) 79,078,937 49.00 79 123 49.00 79 98 49.00 79 106 Aliança Norte (5) 41,949,320,044 49.00 1,210 1,084 49.00 1,209 1,148 49.00 1,209 1,189 Amazônia Energia (1) (4) 1,322,897,723 74.50 1,323 1,189 74.50 1,323 1,252 74.50 1,323 1,296 Aliança Geração 1,291,582,500 45.00 1,291 2,039 45.00 1,291 1,858 45.00 1,291 1,858 Retiro Baixo 225,350,000 49.90 225 319 49.90 225 346 49.90 225 325 Itaocara 156,259,500 49.00 207 15 49.00 156 (42) 49.00 72 (60) CEMIG Baguari 406,000 100.00 - - 100.00 - - 100.00 - - CEMIG Geração Três Marias 1,291,423,369 100.00 1,291 1,728 100.00 1,291 1,652 100.00 1,291 1,452 CEMIG Geração Salto Grande 405,267,607 100.00 405 562 100.00 405 527 100.00 405 455 CEMIG Geração Itutinga 151,309,332 100.00 151 231 100.00 151 212 100.00 151 180 CEMIG Geração Camargos 113,499,102 100.00 113 183 100.00 113 165 100.00 113 144 CEMIG Geração Sul 148,146,505 100.00 148 252 100.00 148 215 100.00 148 174 CEMIG Geração Leste 100,568,929 100.00 101 168 100.00 101 148 100.00 101 127 CEMIG Geração Oeste 60,595,484 100.00 61 126 100.00 61 106 100.00 61 84 Rosal Energia 46,944,467 100.00 47 123 100.00 47 115 100.00 47 127 Sá Carvalho 361,200,000 100.00 37 138 100.00 37 134 100.00 37 115 Horizontes Energia 39,257,563 100.00 39 61 100.00 39 60 100.00 39 55 CEMIG PCH 45,952,000 100.00 46 99 100.00 46 90 100.00 46 90 CEMIG Geração Poço Fundo 97,161,578 100.00 139 172 100.00 97 144 100.00 1 4 Empresa de Serviços de Comercialização de Energia Elétrica S.A. 486,000 100.00 - 11 100.00 - 8 100.00 - 57 CEMIG Trading 1,000,000 100.00 1 6 100.00 1 2 100.00 1 30 Centroeste 28,000,000 100.00 28 120 100.00 28 122 100.00 28 118 CEMIG Distribuição 2,359,113,452 100.00 5,372 7,105 100.00 5,372 6,943 100.00 5 6 Taesa 1,033,496,721 21.68 3,042 6,570 21.68 3,042 6,685 21.68 3 6 Gasmig 409,255,483 99.57 665 1,373 99.57 665 1,222 99.57 665 1 CEMIG Sim 112,420,992 100.00 175 199 100.00 102 111 100.00 24 94 Sete Lagoas 36,857,080 100.00 37 73 100.00 37 65 100.00 - - UFV Janaúba 18,509,900 49.00 7 7 49.00 7 6 49.00 19 22 UFV Corinto 18,000,000 49.00 16 17 49.00 18 19 49.00 18 20 UFV Manga 21,235,933 49.00 19 21 49.00 22 22 49.00 21 24 UFV Bonfinópolis 13,197,187 49.00 12 13 49.00 13 13 49.00 13 13 UFV Lagoa Grande 25,471,844 49.00 23 25 49.00 25 26 49.00 25 26 UFV Lontra 29,010,219 49.00 27 29 49.00 29 29 49.00 29 29 UFV Mato Verde 11,030,391 49.00 10 11 49.00 11 11 49.00 11 12 UFV Mirabela 9,320,875 49.00 9 10 49.00 9 9 49.00 9 9 Investee Numbers of shares 2022 2021 2020 CEMIG interest (%) Share capital Equity CEMIG interest (%) Share capital Equity CEMIG interest (%) Share capital Equity UFV Porteirinha I 12,348,392 49.00 11 11 49.00 12 13 49.00 12 13 UFV Porteirinha II 11,702,733 49.00 11 12 49.00 12 12 49.00 12 12 UFV Brasilândia 25,629,900 49.00 24 26 49.00 26 27 - - - UFV Fazenda Prudente de Moraes (‘UFV Prudente de Moraes’) 35,050,000 100.00 35 35 - - - - - - UFV Apolo I 8,258,980 49.00 8 9 - - - - - - UFV Campo Lindo I 13,323,845 49.00 13 13 - - - - - - UFV Campo Lindo II 13,323,845 49.00 13 14 - - - - - - UFV Olaria I 13,323,845 49.00 13 13 - - - - - - (1) Joint venture based on shareholders’ agreement. (2) On June 23, 2022, Light concluded the sale of its equity interests in Guanhães Energia and Lightger to Brasal Energia S.A.. The operation consisted of the sale to Brasal Energia S.A. of the total interest held by Light representing 51% of the capital stock of Lightger and Guanhães Energia. (3) Indirect participation in Santo Antônio Plant through this investee. (4) Indirect participation in Belo Monte Plant through this investee.
Schedule of acquisition of equity interests	Schedule of summarized financial information of the company’s equity investees 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 The main balances for the affiliated and jointly controlled entities on December 31, 2021 is as follows: 2021 Hidrelétrica Itaocara S.A. Ativas Data Center Taesa Axxiom Soluções Tecnológicas Lightger Hidrelétrica Cachoeirão Assets Current 5 42 2,135 13 35 29 Cash and cash equivalents 5 16 385 4 29 25 Non-current 11 96 13,761 19 120 93 Total assets 16 138 15,896 32 155 122 Liabilities Current 58 39 1,417 21 11 1 Loans - 24 16 7 9 - Non-current - 19 7,794 2 46 1 Loans - 14 614 - 46 - Equity (42) 80 6,685 9 98 120 Total liabilities and equity 16 138 15,896 32 155 122 Statement of income Net sales revenue - 90 3,472 28 54 37 Cost of sales (36) (85) (649) (28) (26) (8) Depreciation and amortization - (10) (9) (1) (11) (3) Gross income (loss) (36) 5 2,823 - 28 29 General and administrative expenses - (7) (169) (4) (1) - Finance income - - 34 - 2 2 Finance expenses (30) (3) (844) (1) (11) - Operational income (loss) (66) (5) 1,844 (5) 18 31 Share of (loss) income, net, of subsidiaries and joint ventures - - 781 - - - Income tax and social contribution tax - - (411) - (3) (2) Net income (loss) for the year (66) (5) 2,214 (5) 15 29 Comprehensive income (loss) for the year Net income (loss) for the year (66) (5) (2,214) (5) 15 29 Equity valuation adjustments - - 37 - - - Comprehensive income (loss) for the year (66) (5) 2,251 (5) 15 29 2021 Hidrelétrica Pipoca Retiro Baixo Aliança Norte Guanhães Energia Amazônia Energia Madeira Energia (1) Baguari Energia Assets Current 18 111 - 15 - 928 72 Cash and cash equivalents 12 99 - 5 - 180 3 Non-current 101 322 1,150 392 1,254 23,286 218 Total assets 119 433 1,150 407 1,254 24,214 290 Liabilities Current 10 38 - 41 2 2,309 21 Loans 7 14 - 12 - 116 - Non-current 14 49 2 111 - 20,413 26 Loans 13 41 - 93 - 12,828 - Equity 95 346 1,148 255 1,252 1,492 243 Total liabilities and equity 119 433 1,150 407 1,254 24,214 290 Statement of income Net sales revenue 39 70 - 52 - 3,758 77 Cost of sales (11) (25) - (55) (2) (2,292) (9) Depreciation and amortization (3) (9) - (18) - (870) (11) Gross income (loss) 28 45 - (3) (2) 1,466 68 General and administrative expenses (2) (3) (2) - - (80) - Finance income - 4 - - - 265 4 Finance expenses (2) (5) - (8) - (3,476) (4) Operational income (loss) 24 41 (2) (11) (2) (1,825) 68 Share of (loss) income, net, of subsidiaries and joint ventures - - (39) - (42) - - Income tax and social contribution tax (1) (13) - (2) - 1,812 (23) Net income (loss) for the year 23 28 (41) (13) (44) (13) 45 Comprehensive income (loss) for the year 23 28 (41) (13) (44) (79) 45 (1) The amount of Shareholders’ equity originally disclosed by the investee was adjusted by the Company for the purposes of posting equity income (change in the value of equity in non-consolidated investees), to take into account the modifying subsequent events resulting from the judgments given in the arbitration proceedings to which Saesa is a party. There is more information below in this Note. 2021 Aliança Geração UFV Janaúba UFV Corinto UFV Manga UFV Bonfinópolis II UFV Lagoa Grande Assets Current 728 1 3 3 2 3 Cash and cash equivalents 378 1 2 2 2 3 Non-current 3,364 18 17 20 12 23 Total assets 4,092 19 20 23 14 26 Liabilities Current 762 2 1 1 1 - Loans 101 - - - - - Non-current 1,472 12 - - - - Loans 700 - - - - - Equity 1,858 5 19 22 13 26 Total liabilities and equity 4,092 19 20 23 14 26 Statement of income Net sales revenue 1,096 5 4 6 3 6 Cost of sales (102) (2) - - - - Depreciation and amortization (157) (2) (1) (1) - (1) Gross income (loss) 994 3 4 6 3 6 General and administrative expenses (44) - (1) (1) (1) (1) Finance income 41 - - - - - Finance expenses (233) (1) - - - - Operational income (loss) 758 2 3 5 2 5 Income tax and social contribution tax (252) (1) - (1) (1) (1) Net income (loss) for the year 506 1 3 4 1 4 Comprehensive income (loss) for the year 506 1 3 4 1 4 2021 UFV Lontra UFV Mato Verde UFV Mirabela UFV Porteirinha I UFV Porteirinha II UFV Brasilândia Assets Current 4 1 1 3 1 3 Cash and cash equivalents 3 1 1 2 - 2 Non-current 26 11 9 11 12 27 Total assets 30 12 10 14 13 30 Liabilities Current 1 1 1 1 1 3 Equity 29 11 9 13 12 27 Total liabilities and equity 30 12 10 14 13 30 Statement of income Net sales revenue 5 3 2 2 3 5 Depreciation and amortization (1) - - - - (1) Gross income (loss) 5 3 2 2 3 5 General and administrative expenses (1) (1) (1) - (1) (1) Operational income (loss) 4 2 1 2 2 4 Income tax and social contribution tax (1) - - - - (1) Net income (loss) for the year 3 2 1 2 2 3 Comprehensive income (loss) for the year 3 2 1 2 2 3 The main balances for the affiliated and jointly controlled entities on December 31, 2020: 2020 Hidrelétrica Itaocara S.A. Ativas Data Center Taesa Axxiom Soluções Tecnológicas Lightger Hidrelétrica Cachoeirão Assets Current 3 39 2,360 20 103 30 Cash and cash equivalents 2 12 896 3 80 26 Non-current 10 104 11,745 21 129 80 Total assets 13 143 14,105 41 232 110 Liabilities Current 73 39 841 25 72 2 Loans - 27 121 7 9 - Non-current - 18 7,238 7 54 - Loans - 16 923 1 54 - Equity (60) 86 6,026 9 106 108 Total liabilities and equity 13 143 14,105 41 232 110 Statement of income Net sales revenue - 94 3,561 41 52 34 Cost of sales (13) (78) (1,048) (38) (9) (15) Depreciation and amortization - (15) (7) (2) (11) (3) Gross income (loss) (13) 16 2,513 3 43 19 General and administrative expenses - (8) (153) (5) (1) - Finance income - - 39 - 2 1 Finance expenses (5) (3) (514) (1) (16) - Operational income (loss) (18) 5 1,885 (3) 28 20 Share of (loss) income, net, of subsidiaries and joint ventures - - 834 - - - Income tax and social contribution tax - (2) (456) - (2) (1) Net income (loss) for the year (18) 3 2,263 (3) 26 19 Comprehensive income (loss) for the year (18) 3 2,263 (3) 26 19 2020 Hidrelétrica Pipoca Retiro Baixo Aliança Norte Guanhães Energia Amazônia Energia Renova Madeira Energia Assets Current 21 87 - 13 - 998 945 Cash and cash equivalents 8 74 - 6 - 29 263 Non-current 89 331 1,189 405 1,296 1,299 21,370 Total assets 110 418 1,189 418 1,296 2,297 22,315 Liabilities Current 17 30 - 27 - 725 1,150 Loans 7 14 - 12 - 380 108 Non-current 20 63 - 123 - 2,680 18,906 Loans 20 55 - 106 - 1,083 4,902 Equity 73 325 1,189 268 1,296 (1,108) 2,259 Total liabilities and equity 110 418 1,189 418 1,296 2,297 22,315 Statement of income Net sales revenue 33 73 - 49 - 70 3,200 Cost of sales (6) (29) - (36) - (46) (2,720) Depreciation and amortization (3) (11) - (17) - (7) (869) Gross income (loss) 27 44 - 13 - 24 480 General and administrative expenses (1) (4) (1) - - (122) (82) Finance income - 2 - - - - 258 Finance expenses (2) (6) - (10) - 26 (2,112) Operational income (loss) 24 36 (1) 3 - (72) (1,456) Share of (loss) income, net, of subsidiaries and joint ventures - - (77) - (84) 95 - Income tax and social contribution tax (2) (3) - (2) - (1) 10 Net income (loss) for the year 22 33 (78) 1 (84) 22 (1,446) Comprehensive income (loss) for the year 22 33 (78) 1 (84) 22 (1,446) 2020 Baguari Energia Aliança Geração UFV Janaúba UFV Corinto UFV Manga UFV Bonfinópolis II Assets Current 63 805 3 2 1 - Cash and cash equivalents 10 385 2 1 - - Non-current 209 2,461 19 18 23 13 Total assets 272 3,266 22 20 24 13 Liabilities Current 22 503 - - - - Loans - 19 - - - Non-current 21 905 - 1 2 - Loans - 261 - - - - Equity 229 1,858 22 19 22 13 Total liabilities and equity 272 3,266 22 20 24 13 Statement of income Net sales revenue 73 1,042 - 3 3 - Cost of sales (30) (580) 3 - - - Depreciation and amortization (11) (154) (1) (1) (1) - Gross income (loss) 43 462 3 3 3 - General and administrative expenses 5 (47) - (1) (2) - Finance income 2 28 - - - - Finance expenses (1) (63) - - - - Operational income (loss) 49 380 3 2 1 - Share of (loss) profit, net, of subsidiaries and joint ventures - - - - - - Income tax and social contribution tax (17) (126) - - - - Net income (loss) for the year 32 254 3 2 1 - Comprehensive income (loss) for the year 32 254 3 2 1 - 2020 UFV Lagoa Grande UFV Lontra UFV Mato Verde UFV Mirabela UFV Porteirinha I UFV Porteirinha II Assets Current 2 - 1 - 1 - Cash and cash equivalents 1 - - - - - Non-current 24 29 11 9 12 12 Total assets 26 29 12 9 13 12 Liabilities Current - 1 - - - - Non-current - 1 - - - - Equity 26 27 12 9 13 12 Total liabilities and equity 26 29 12 9 13 12 Statement of income Net sales revenue 2 - - 1 - - Cost of sales - (1) - - - - Gross income (loss) 2 (1) - 1 - - General and administrative expenses (1) (1) - - - (1) Operational income (loss) 1 (2) - 1 - (1) Income tax and social contribution tax - - - - - 1 Net income (loss) for the year 1 (2) - 1 - - Comprehensive income (loss) for the year 1 (2) - 1 - - Madeira Energia S.A. (‘MESA’) and FIP Melbourne (special purpose vehicle through which CEMIG GT holds interests in ‘SAAG’) Santo Antônio Energia S.A (‘SAESA’) is a wholy-owned subsidiary of MESA, whose objects are operation and maintenance of the Santo Antônio Hydroelectric Plant and its transmission system, for 35 years from its signature, on June 13, 2008. The Santo Antônio Hydroelectric Plant began commercial operation with its first generating unit in 2012 and reached full generation in December 2016. Between the shareholders include Furnas, Odebrecht Energia, SAAG and the Company. On December 31, 2022, MESA continues to have negative net working capital, in the amount of R$ 752 1,583 To equalize its capital structure and liquidity situation, MESA has also been adopting actions aimed at readjusting its operating costs, protecting its exposure to hydrological risks, improving its capital structure and managing its energy operations. Dilution of CEMIG GT’s equity interest in Mesa On June 7, 2022, the shareholder Furnas subscribed new common shares issued by Mesa, in the amount of R$1,583, as a result of the capital increase approved by an Extraordinary General Meeting of Shareholders held on April 29, 2022, and in view of the other shareholders waiving their first refusal rights. With the paying up of the shares subscribed, the equity interest held by Furnas in Mesa increased from 43.06 72.36 15.51 7.58 On July 7, 2022, a Contract to Cancel the Shareholders’ Agreement was signed at the Extraordinary General Meeting of Shareholders of Mesa, resulting in Furnas assuming shareholding control of Mesa. This EGM also decided to change the composition of the Boards of Directors of SAE and Mesa. These boards now each have 11 members, and CEMIG GT and SAAG have the right to appoint, jointly, one member (and that member’s alternate) to each board, until such time as CEMIG GT and SAAG are completely released from all and any liabilities, obligations and/or guarantees given to Mesa and/or SAE under the financing contracts and instruments, including those related to acquisition of energy. As a result, even with the cancellation of the shareholders’ agreement, the position of the Company continued to qualify as significant influence over the investee. With the aforementioned capital increase, the invested company started to present positive shareholders' equity, and the conditions that led the Company to recognize, on December 31, 2021, the provision for the overdraft liability no longer exist. Consequently, the Company reversed this provision. More details in Note 35. As a result of the changes in the equity stakes in MESA motivated by the aforementioned capital increase, the amendments to SAE's financing instruments were signed in November 2022, in order to equalize the guarantees given by the shareholders and their economic groups, making them proportional to the new equity stakes. Arbitration proceeding 21,511/ASM/JPA (c. 21,673/ASM) - Santo Antônio Energia S.A. On January 31, 2022, the arbitration decision on arbitration proceeding in CCI (International Chamber of Commerce) No. 21,511/ASM/JPA (c. 21,673/ASM) was released, which consolidated the matters between Santo Antônio Energia S.A. Consorcio Construtor Santo Antônio i. CCSA will be responsible to reimburse SAE on the energy purchased considering the delay in the power plant construction. ii. SAE will be responsible to reimburse the CCSA on the costs increases due to, mainly, from strikes and work stoppages occurred from 2009 to 2013. On February 7, 2022, the International Arbitration Court of CCI indicates that part of the main claims of SAE were rejected, and the main claims of CCSA were rejected, as well as some of the claims of its co-consortium members against SAE. Also, the arbitration decision initially declared as being without effect the instrument entitled ‘Terms and Conditions’, which was the basis for recognition by the Company of the ‘Reimbursable Expenditures’, as set out in a note to the financial statements of SAE. As well as the granted CCSA claims, with which SAE disagrees, that have already been provisioned in SAE financial statements as ‘Guarantee Deposits’ (R$770) and ‘Other Provisions’ (R$492), other claims were also granted with an estimated additional value of R$226 payable. On June 30, 2022 SAE, in a joint petition with Grupo Industrial Complexo Rio Madeira - GICOM, applied for extinction of the Action for Execution of Judgment filed by GICOM, which related to a portion of the amount defined by the Arbitration Judgment, due to an amicable agreement having been reached between the parties. This agreement terminated the action in which GICOM claimed R$ 645 On August 4, 2022, a Transaction Agreement was signed between SAE and Grupo Civil, part of CCSA, comprising the companies CNO S.A., Andrade Gutierrez Engenharia S.A. and Novonor Serviços e Participações S.A. - In Judicial Recovery, for definitive termination of the Arbitration Proceeding CCI 21,511/ASM/JPA. Concomitantly with signature of the agreement, the Parties signed and filed, on August 4, 2022, a joint petition for termination of (a) Arbitration Proceeding CCI 21,511/ASM/JPA, and (b) the Action for Execution of Judgment filed by Grupo Civil, in relation to the claimed amount of R$ 962 203 Under the financing contracts signed with the Brazilian Development Bank (‘BNDES’) and financing contracts under on lending from the BNDES, any obligations arising for SAE under judgments in the arbitration proceedings are to be paid in accordance with the terms of the respective financing contracts. Thus, the capital increase subscribed and paid up on June 7, 2022, as described above, in the amount of R$ 1,583 The agreement between FIP Melbourne and AGPar - CCBC Arbitration Judgment 86/2016 The share purchase agreement that governed the transaction for acquisition of the shares of SAAG by the Company specifies payment of indemnity to FIP Melbourne by AGPar in the event of any excess cost in Mesa as a result of any causative factor prior to the signature of that agreement. From the conclusion of the transaction in 2014, up to the year 2016, there were expenditures, which had to be borne by FIP Melbourne, and which, in FIP Melbourne’s understanding, were within the scope of the provision of the share purchase agreement. Since agreement was not reached with AGPar on these questions, FIP Melbourne filed arbitration proceedings with the Brazil-Canada Chamber of Commerce. The final arbitration judgment was given in January 2021, in favor of FIP Melbourne, and in August 2022 an agreement was signed between the parties to terminate litigation, establishing the updated amount of compensation at R$ 200 Considering the interest of CEMIG GT in FIP Melbourne, the Company recognized a gain of R$ 161 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 11.69 On December 31, 2022, NESA had negative net working capital of R$ 494 189 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. The legal advisers of NESA have classified the probability of loss as ‘possible’ and estimated the potential loss on December 31, 2022 to R$ 2,972 2,832 Share purchase agreement for acquisition of SPCs owning photovoltaic plants On April 7, 2022, CEMIG Sim signed share purchase agreements to acquire equity interests of 49% in six special-purpose companies (SPCs), held by G2 Energia e Empreendimentos Imobiliários Ltda. and by Apolo Empreendimentos e Energia Ltda. These SPCs own six photovoltaic plants in Lavras, Minas Gerais, operating in shared mini-distributed generation, with total generation capacity of 18.5MWp (information of MW not audited). They will serve clients in the low-voltage residential, commercial and industrial markets. On August 4, 2022, acquisition of equity interests in four of the SPCs that were the subject of these agreements was completed, upon implementation of all the required conditions for completion, as shown in this table: Schedule of acquisition of equity interests Plant Power (MWp) (Information of MW not audited) Shareholders’ equity on acquisition date Adjusted acquisition price Retention G2 OLARIA 1 ENERGIA S.A. Olaria 1 3.25 13 7 (1) G2 CAMPO LINDO 1 ENERGIA S.A. Campo Lindo 1 3.25 13 7 (1) G2 CAMPO LINDO 2 ENERGIA S.A. Campo Lindo 2 3.25 14 7 (1) APOLO 1 SPE EMPREENDIMENTOS E ENERGIA S/A Apolo 1 2.75 9 6 (1) G2 OLARIA 2 ENERGIA S/A Olaria 2 3.25 - - - APOLO 2 SPE EMPREENDIMENTOS E ENERGIA S/A Apolo 2 2.75 - - - Total 18.5 50 27 (4)
Schedule of acquisition of equity interests	Schedule of acquisition of equity interests Plant Power (MWp) (Information of MW not audited) Shareholders’ equity on acquisition date Adjusted acquisition price Retention G2 OLARIA 1 ENERGIA S.A. Olaria 1 3.25 13 7 (1) G2 CAMPO LINDO 1 ENERGIA S.A. Campo Lindo 1 3.25 13 7 (1) G2 CAMPO LINDO 2 ENERGIA S.A. Campo Lindo 2 3.25 14 7 (1) APOLO 1 SPE EMPREENDIMENTOS E ENERGIA S/A Apolo 1 2.75 9 6 (1) G2 OLARIA 2 ENERGIA S/A Olaria 2 3.25 - - - APOLO 2 SPE EMPREENDIMENTOS E ENERGIA S/A Apolo 2 2.75 - - - Total 18.5 50 27 (4)
Schedule of estimated value of transaction	Schedule of estimated value of transaction Power (MWp) (information of MW not audited) Consideration transferred Operational start-up forecast UFV Prudente de Moraes (1) 6.46 43 Jul. 2022 UFV Montes Claros 3.20 20 May. 2023 UFV Jequitibá 6.25 39 Aug. 2023 Total 16.21 102 (1) UFV Prudente de Moraes started operating in 2022.
Schedule of measurements of fair value of assets and liabilities	Schedule of measurements of fair value of assets and liabilities Prudente de Morais solar generation plant R$ ’000 Fair value of net assets acquired 48 Bargain purchase 5 Total value of the consideration paid for 100% of the Prudente de Moraes solar business (1) 43 (1) The consideration paid include the fair value off the contingent consideration in the amount of R$ 2.
Schedule of fair value off the contingent consideration	Schedule of fair value off the contingent consideration Assets Fair value on date of acquisition Liabilities Fair value on date of acquisition Current 0.132 Current 0.3 Cash and cash equivalents 0.84 Other current liabilities 0.3 Other current assets 0.48 Non-current 5 Non-current 57 Other non-current liabilities 5 Fixed assets 35 Right to use - Leasing 5 Intangible asset - Right of commercial operation 13 Total of the net assets at fair value 48

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Schedule of movement in property, plant and equipment	Schedule of movement in property, plant and equipment 2022 2021 Historical cost Accumulated depreciation Net value Historical cost Accumulated depreciation Net value In service Land 247 (30) 217 246 (26) 220 Reservoirs, dams and watercourses 3,303 (2,433) 870 3,296 (2,352) 944 Buildings, works and improvements 1,092 (859) 233 1,086 (838) 248 Machinery and equipment 2,765 (2,059) 706 2,673 (1,976) 697 Vehicles 15 (13) 2 20 (19) 1 Furniture 14 (11) 3 14 (11) 3 7,436 (5,405) 2,031 7,335 (5,222) 2,113 In progress 379 - 379 306 - 306 Net property, plant and equipment 7,815 (5,405) 2,410 7,641 (5,222) 2,419 Changes in PP&E are as follows: 2021 Additions Disposals Depreciation Transfers / Capitalizations 2022 In service Land (1) 220 - - (3) - 217 Reservoirs, dams and watercourses 944 - - (81) 7 870 Buildings, works and improvements 248 - - (17) 2 233 Machinery and equipment 697 - (12) (70) 91 706 Vehicles 1 - - (1) 2 2 Furniture and utensils 3 - - - - 3 2,113 - (12) (172) 102 2,031 In progress 306 176 - - (102) 380 Net property, plant and equipment 2,419 176 (12) (172) - 2,411 (1) Certain land linked to concession agreements with no indemnity provision is amortized over the concession period. 2020 Additions Disposals Depreciation Write-off (2) Transfers / capitalizations Reversion of provision 2021 In service Land (1) 224 - (1) (3) - - - 220 Reservoirs, dams and watercourses 1,020 - - (81) - 5 - 944 Buildings, works and improvements 264 - - (17) - 1 - 248 Machinery and equipment 717 - (14) (69) - 63 43 697 Vehicles 2 - - (1) - - - 1 Furniture and utensils 3 - - - - - - 3 2,230 - (15) (171) - 69 43 2,113 In progress 177 182 - - 16 (69) - 306 Net property, plant and equipment 2,407 182 (15) (171) 16 - 43 2,419 (1) Certain land sites linked to concession contracts and without provision for reimbursement are amortized in accordance with the period of the concession. (2) Reversal of a provision previously recognized for impairment of works in progress assets. 2019 Additions Disposals Depreciation Transfers / capitalizations (2) 2020 In service Land (1) 229 - (1) (4) - 224 Reservoirs, dams and watercourses 1,080 - - (80) 20 1,020 Buildings, works and improvements 274 - - (18) 8 264 Machinery and equipment 729 20 (2) (79) 49 717 Vehicles 2 - - - - 2 Furniture and utensils 3 - - - - 3 2,317 20 (3) (181) 77 2,230 In progress 133 112 11 - (79) 177 Net property, plant and equipment 2,450 132 8 (181) (2) 2,407 (1) Certain land sites linked to concession contracts and without provision for reimbursement are amortized in accordance with the period of the concession. (2) Reversal of a provision previously recognized for impairment of works in progress assets.
Schedule of summary of property plant and equipment depreciation rate	Schedule of summary of property plant and equipment depreciation rate Generation (%) Administration (%) Reservoirs, dams and watercourses 2 Software 20 Buildings - Machine room 2 Vehicles 14.29 Buildings - Other 3.33 IT equipment in general 16.67 Generator 3.33 General equipment 6.25 Water turbine 2.5 Buildings - Other 3.33 Pressure tunnel 3.13 Command station, panel and cubicle 3.57 Floodgate 3.33
Schedule of consortium	Schedule of consortium Stake in power output (%) Average annual depreciation rate (%) 2022 2021 In service Queimado Power Plant 82.50 3.94 220 220 Accumulated depreciation (135) (127) Total operation 85 93 In progress Queimado Power Plant 82.50 - 2 - Total construction 2 - Total 87 93

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible Assets
Schedule of composition of intangible assets	Schedule of composition of intangible assets 2022 2021 Historical cost Accumulated amortization Residual value Historical cost Accumulated amortization Residual value In service Useful life defined Temporary easements 15 (6) 9 15 (5) 10 Onerous concession 14 (10) 4 13 (8) 5 Assets of concession 23,813 (10,258) 13,555 21,476 (9,669) 11,807 Assets of concession - GSF 1,032 (200) 832 1,032 (66) 966 Others 92 (77) 15 78 (74) 4 24,966 (10,551) 14,415 22,614 (9,822) 12,792 In progress 206 - 206 161 - 161 Net intangible assets 25,172 (10,551) 14,621 22,775 (9,822) 12,953
Schedule of changes in intangible assets	Schedule of changes in intangible assets 2021 Additions Disposals Amortization Transfers (1) 2022 In service Useful life defined Temporary easements 10 - - (1) - 9 Onerous concession 5 - - (1) - 4 Assets of concession 11,807 - (57) (817) 2,622 13,555 Assets of concession - GSF 966 - - (134) - 832 Others 4 13 - (3) 1 15 12,792 13 (57) (956) 2,623 14,415 In progress 161 106 - - (61) 206 Net intangible assets 12,953 119 (57) (956) 2,562 14,621 2020 Additions Disposals Amortization Transfers (1) 2021 In service Useful life defined Temporary easements 9 - - (1) 2 10 Onerous concession 6 - - (1) - 5 Assets of concession 11,674 - (23) (757) 913 11,807 Assets of concession - GSF - 1,032 - (66) - 966 Others 8 - - (4) - 4 11,697 1,032 (23) (829) 915 12,792 In progress 113 51 - - (3) 161 Net intangible assets 11,810 1,083 (23) (829) 912 12,953 (1) The transfers were made between concession contract assets to Intangible assets: in 2022 of R$2,448 (R$902 in 2021). 2019 Additions Disposals (1) Amortization Transfers (2) 2020 In service Useful life defined Temporary easements 8 - - - 1 9 Onerous concession 7 - - (1) - 6 Assets of concession 11,517 - (24) (738) 919 11,674 Others 10 - - (5) 3 8 11,542 - (24) (744) 923 11,697 In progress 82 41 - - (10) 113 Net intangible assets 11,624 41 (24) (744) 913 11,810 (1) This includes the impairment reversal, in the amount of R$14, recognized in the Income Statement under “Other expenses”, as a result of the test of impairment of intangible assets, relating to the authorization for wind power generation granted to Volta do Rio, on December 31, 2020. More information is available on this note. (2) The transfers were made between Intangible assets, concession contract assets, financial assets and property, plant and equipment are as follows: (1) R$906 from concession contract assets to intangible assets; (2) R$2 from property, plant and equipment to intangible assets; and (3) R$5 from concession financial asset to intangible assets.
Schedule of amortization rates	Schedule of amortization rates Energy (%) Administration (%) System cable - below 69 KV 6.67 Software 20.00 System cable - below 69 KV 3.57 Vehicles 14.29 Structure - Posts 3.57 General equipment 6.25 Overhead distribution transformer 4.00 Buildings 3.33 Circuit breaker - up to 69 kV 3.03 Capacitor bank - up to 69 kV 6.67 Voltage regulator - up to 69 kV 4.35 Gas (%) Administration (%) Tubing 3.33 Software 20.00 Buildings, works and improvements 4.00 Vehicles 20.00 Improvements in leased properties 10.00 Data processing equipment 20.00 Machinery and equipment 5.00 to 20.00 Furniture 10.00 The annual average amortization rate is 4.00% and by segment is follows: Hydroelectric Generation Wind Power Generation Gas Distribution Administration 7.06 8.81 3.33 3.91 15.82
Schedule of power plant	Schedule of power plant Power Plant Intangible assets - Right to extension of concession End of concession Extension in years New end of concession CEMIG Geração Camargos 9 01/05/2046 7 01/03/2053 CEMIG Geração Itutinga 8 01/05/2046 7 01/03/2053 CEMIG Geração Leste - Dona Rita - 07/03/2046 4 07/19/2050 Ervalia - 07/03/2046 0.8 04/19/2047 Neblina - 07/03/2046 0.8 04/19/2047 Peti - 01/05/2046 7 01/03/2053 Sinceridade - 07/03/2046 0.7 03/12/2047 Tronqueiras - 01/05/2046 1 12/26/2046 CEMIG Geração Oeste - Cajuru (CEMIG) - 01/05/2046 7 01/03/2053 CEMIG Geração Salto Grande 40 01/05/2046 7 01/03/2053 CEMIG Geração Sul 2 Coronel Domiciano - 07/03/2046 0.8 04/11/2047 Joasal - 01/05/2046 7 01/03/2053 Marmelos - 01/05/2046 7 01/03/2053 Paciencia - 01/05/2046 7 01/03/2053 Piau 1 01/05/2046 7 01/03/2053 CEMIG Geração Três Marias 116 01/05/2046 7 01/03/2053 CEMIG Poço Fundo 1 05/29/2045 7 05/27/2052 CEMIG PCH (Pai Joaquim) - 04/04/2032 0.4 09/14/2032 Horizontes - Machado Mineiro - 07/08/2025 1.9 05/21/2027 Rosal 9 05/08/2032 3.6 12/13/2035 Sá Carvalho 40 12/01/2024 1.7 08/27/2026 Total 226 Nova Ponte 256 07/23/2025 2.1 08/11/2027 Irapé 105 02/28/2035 2.6 09/18/2037 Power Plant Intangible assets - Right to extension of concession End of concession Extension in years New end of concession Queimado 19 12/18/2032 1.8 06/26/2034 Sao Bernardo (CEMIG) 1 08/19/2025 1.9 06/27/2027 Emborcação 426 07/23/2025 1.8 05/26/2027 Total CEMIG GT 807 Total (R$) 1,033
Schedule of power plant offer for tender	Schedule of power plant offer for tender CEMIG Geração - Plant re-offered for tender Amount São Simão 783 Miranda 145 Jaguara 237 Volta Grande 157 Total 1,322

LEASING (Tables)

LEASING (Tables)	12 Months Ended
	Dec. 31, 2022
Leasing
Schedule of discount rates	Schedule of discount rates Incremental borrowing rate Annual rate (%) Monthly rate (%) Initial application Up to two years 7.96 0.64 Three to five years 10.64 0.85 Six to twenty years 13.17 1.04 Contracts entered - 2019 at 2021 Up to three years 6.87 0.56 Three to four years 7.33 0.59 Four to twenty years 8.08 0.65 Contracts entered - August to December 2022 (1) Up to five years 6.43 0.52 Six to ten years 6.54 0.53 Eleven to fifteen years 6.58 0.54 Sixteen to thirty years 6.60 0.54 (1) Monthly the Company calculates the addition to the rate to be applied to the new contracts. For the purposes of publication, these are presented at the average rates used.
Schedule of right of use asset	Schedule of right of use asset Real estate property Vehicles Total Balances on December 31, 2019 206 71 277 Disposals (contracts terminated) (9) - (9) Amortization (25) (40) (65) Addition 6 - 6 Remeasurement 7 (4) 3 Balances on December 31, 2020 185 27 212 Disposals (contracts terminated) (5) - (5) Amortization (1) (8) (41) (49) Addition 11 - 11 Remeasurement (2) 9 48 57 Balances on December 31, 2021 192 34 226 Amortization (1) (14) (40) (54) Right of use acquired in a business combination 5 - 5 Disposals (contracts terminated) (9) (1) (10) Addition 24 117 141 Remeasurement (2) 16 5 21 Balances on December 31, 2022 214 115 329 (1) Amortization of the Right of Use recognized in the Statement of income is net of use of the credits of PIS/Pasep and Cofins taxes on payments of rentals, a total R$0.641 in 2022 (R$0.588 in 2021). (2) The Company have identified events giving rise to revaluation and modifications of their principal contracts. The leasing liabilities are restated with adjustment to the asset of Right of Use.
Schedule of lease liabilities	Schedule of lease liabilities Balance on December 31, 2020 227 Addition 11 Settled (5) Interest incurred (1) 27 Leasing paid (70) Interest in leasing contracts (3) Remeasurement (2) 57 Balance on December 31, 2021 244 Addition 141 Business combination adjustment 5 Interest incurred (1) 29 Leasing paid (66) Interest in leasing contracts paid (4) Settled (16) Remeasurement (2) 21 Balance on December 31, 2022 354 Current liabilities 57 Non-current liabilities 297 (1) Financial expenses recognized in the Statement of income are net of incorporation of the credits for PIS/Pasep and Cofins taxes on payments of rentals, in the amounts of R$2 in 2022 (R$2 on December 31, 2021). (2) The Company identified events that give rise to restatement and modifications of their principal contracts; the leasing liability was remeasured with an adjustment to the asset of Right of Use.
Schedule of embedded leasing consideration	Schedule of embedded leasing consideration Cash flow Nominal Adjusted to present value Consideration for the leasing 806 355 Potential PIS/Pasep and Cofins (9.25%) 61 22
Schedule of maturity of lease contracts	Schedule of maturity of lease contracts 2023 62 2024 68 2025 58 2026 58 2027 50 2028 at 2048 510 Undiscounted values 806 Embedded interest (452) Lease liabilities 354

SUPPLIERS (Tables)

SUPPLIERS (Tables)	12 Months Ended
	Dec. 31, 2022
Suppliers Abstract
Schedule of suppliers	Schedule of suppliers 2022 2021 Energy purchased for resale 1,162 1,314 Energy on spot market - CCEE 110 130 Charges for use of energy network 207 175 Itaipu Binacional 274 331 Gas purchased for resale 278 228 Materials and services 801 505 Suppliers 2,832 2,683

TAXES PAYABLE AND AMOUNTS TO _2

TAXES PAYABLE AND AMOUNTS TO BE REFUNDED TO CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2022
Taxes Payable And Amounts To Be Refunded To Customers
Schedule of taxes and amounts to be restituted to customers	Schedule of taxes and amounts to be restituted to customers 2022 2021 Current ICMS 108 124 Cofins (1) 199 166 PIS/Pasep (1) 43 36 INSS 44 36 Others (2) 150 166 544 528 Non-current Cofins (1) 304 281 PIS/Pasep (1) 66 61 370 342 914 870 Amounts to be refunded to customers Current PIS/Pasep and Cofins 1,155 704 ICMS (3) 341 - Non-current PIS/Pasep and Cofins 1,808 2,319 Total 3,304 3,023 (1) PIS/Pasep and Cofins recorded in current liabilities include the deferral on the financial remuneration of the contract asset and on the construction and improvement revenues linked to the transmission contracts. For more information, see Note 15. (2) The December 31, 2022, balance includes income tax withholdings on interest on equity declared on December 14, 2022 and December 22, 2022, the collection of which occurred in January 2023, in accordance with tax legislation. (3) On June 23, 2022 Complementary Law no. 194 was enacted, with immediate effectiveness, which changed the National Tax Code (CTN) and Complementary Law no. 87/96 (Kandir Law), classifying electric energy, among other goods, as essential, prohibiting the establishment of ICMS rates for transactions with these goods at a higher level than for transactions in general, and applying the non-levy of this tax on transmission and distribution services and sectorial charges related to electric energy transactions. In December 2022, an amount of R$341 was provisioned to be returned to the consumers, referring to the period in which the tax was still charged in the invoices.

LOANS AND DEBENTURES (Tables)

LOANS AND DEBENTURES (Tables)	12 Months Ended
	Dec. 31, 2022
Loans And Debentures
Schedule of loans and debentures	Schedule of loans and debentures Financing source Principal maturuty Annual financial cost Currency 2022 2021 Current Non current Total Total Foreign currency Eurobonds (1) 2024 9.25% U$$ 30 3,945 3,975 5,623 (-) Transaction costs - (6) (6) (8) (±) Interest paid in advance (2) - (9) (9) (14) Debt in foreign currency 30 3,930 3,960 5,601 BRAZILIAN CURRENCY Eletrobrás (3) 2023 UFIR + 6.00% at 8.00% R$ 2 - 2 6 Sonda (4) 2022 110.00% of CDI R$ - - - 52 Debt in Brazilian currency 2 - 2 58 Total of loans 32 3,930 3,962 5,659 Debentures - 3rd Issue - 3rd Series (5) 2022 IPCA + 6.20% R$ - - - 428 Debentures - 3rd Issue - 3rd Series (3)(7) 2025 IPCA + 5.10% R$ 330 583 913 1,147 Debentures - 7th Issue - 1st Series (3)(7) 2024 CDI + 0.45% R$ 545 271 816 1,356 Debentures - 7th Issue - 2nd Series (3)(7) 2026 IPCA + 4.10% R$ 3 1,861 1,864 1,760 Debentures - 8th Issue - 1st Series (3)(7) 2027 CDI + 1.35% R$ 3 500 503 - Debentures - 8th Issue - 2nd Series (3)(7) 2029 IPCA + 6.10% R$ 1 506 507 - Debentures - 4th Issue - 1st Series (8) 2022 TJLP + 1.82% R$ - - - 10 Debentures - 4th Issue - 2nd Series (8) 2022 Selic + 1.82% R$ - - - 4 Debentures - 4th Issue - 3rd Series (8) 2022 TJLP + 1.82% R$ - - - 11 Debentures - 4th Issue - 4th Series (8) 2022 Selic + 1.82% R$ - - - 5 Debentures - 7th Issue - Single Series (8) 2023 CDI + 1.50% R$ 20 - 20 40 Debentures - 8th Issue - Single Series (8) 2031 IPCA + 5.27% R$ 20 1,024 1,044 987 Debentures - 9th Issue - 1st Series (6) 2027 CDI + 1.33% R$ 3 700 703 - Debentures - 9th Issue - 2nd Series (6) 2029 IPCA + 7.63% R$ 1 302 302 - (-) Discount on the issuance of debentures (6) - (12) (12) (15) (-) Transaction costs (3) (39) (42) (28) Total, debentures 923 5,696 6,618 5,705 Total 955 9,626 10,580 11,364 (1) In December 2022, CEMIG GT performed the partial repurchase of debt securities in the foreign market (Eurobonds) of its issue, in the principal amount of U$244 million (U$500 million in August 2021). More details of this operation are presented in this Note; (2) Anticipation of funds to achieve the rate of return to maturity (Yield to Maturity) agreed in the Eurobonds contract; (3) Debentures issued by CEMIG Distribuição; (4) In December 2022, the Company concluded the sale of all its interest in the capital stock of Ativas Data Center S.A. to Sonda Procwork Informática Ltda. For further details of this operation see Note 32; (5) In February 2022 CEMIG GT settled the debenture - 3rd Issue - 3rd Series; (6) In December 2022 CEMIG GT settled the 9th issue of simple debentures. More details of this operation are given in this Note; (7) Simple debentures, not convertible into shares, registered and book-entry, and there are no renegotiation clauses; (8) Gasmig. The proceeds from the 8th debenture issue, concluded by Gasmig on September 10, 2020, in the amount of R$850,000, were used to redeem the promissory notes issued on September 26, 2019, with a term of 12 months, whose proceeds were fully allocated to the payment of the concession bonus of the gas distribution concession contract;
Schedule of financial settlement and cancellation	Schedule of financial settlement and cancellation % US$ R$ Principal Amount 100.00 244 1,297 Premium to the market price + Tender 3.08 8 40 Discount 0.02 - - Accrued interests 0.41 1 5 Financial settlement total 253 1,342 IOF (‘financial operations tax’) levied on premium 0.02 - - Income tax on premium 0.54 1 7 Income tax on accrued interests 0.07 - 1 Financial settlement income tax on accrued interests 1 8 Total of payments 254 1,350 Partial disposal of hedge - (192) NDF positive adjustment (*) - (32) Total 254 1,126 (i) It relates to the second phase of the Tender Offer expired on December 23, 2022. A total of US$244 million was subject to acceptance by investors, of which US$241 thousand were settled in advance on December 21, 2022, considering the acceptances made by investors up to December 9, 2022 (Early Tender). The remaining amount of US$3 thousand was accepted by investors after the Early Tender. Holders of Notes that validated their Notes by the Early Tender Offering Time were eligible to receive $1 for every $1 of principal amount. For holders who validated their Notes after the First Tender Offer Time, but still within the expiration date, were eligible to receive $0,981 for each $1 principal amount; (ii) Holders of Notes that were validly tendered and accepted for purchase also received accrued and unpaid interest from, and including, the last interest payment date through, but not including, the initial settlement date, which occurred on December 21, 2022 and final which occurred on December 28, 2022, respectively; (iii) Difference between the dollar PTAX on the purchase date (R$5.2040) and the financial instrument - NDF, protecting against foreign exchange, with the dollar purchase cap of R$5.3183.
Schedule of credit risk rating agency	Schedule of credit risk rating agency Company Entry Date Due Date Principal Financial charges Value BRAZILIAN CURRENCY Debentures - 9th Issue - 1st Series December 2022 2027 CDI + 1.33% 700 Debentures - 9th Issue - 2nd Series December 2022 2029 IPCA + 7.6245% 300 (-) Transaction costs (6) Total 994
Schedule of credit risk rating agency	Schedule of credit risk rating agency Company Entry Date Due Date Principal Annual Financial Charges Value anuais Brazilian currency Debentures - 8th Issue - 1st Series June of 2022 2027 CDI + 1.35% 500 Debentures - 8th Issue - 2nd Series June of 2022 2029 6.10% do IPCA 500 (-) Transaction costs (12) (-) Discount (1) - Total 988 (1) Discount on the issue of debentures referring to the 2nd series of debentures.
Schedule of guarantees of the debtor balance on loans and financings	Schedule of guarantees of the debtor balance on loans and financings 2022 Promissory notes and Sureties 4,871 Guarantee and Receivables 2,663 Receivables 1,998 Shares 2 Unsecured 1,046 Total 10,580
Schedule of composition of loans and debentures	Schedule of composition of loans and debentures 2023 2024 2025 2026 2027 2028 onwards Total Currency US dollar 30 3,945 - - - - 3,975 Total, currency denominated 30 3,945 - - - - 3,975 Index IPCA (1) 355 399 1,336 1,051 126 1,362 4,630 UFIR/RGR (2) 2 - - - - - 2 CDI (3) 571 270 233 233 733 - 2,041 Total by index 928 669 1,569 1,284 860 1,362 6,673 2023 2024 2025 2026 2027 2028 onwards Total (-) Transaction costs (3) (8) (5) (5) (5) (21) (47) (±) Interest paid in advance - (9) - - - - (9) (-) Discount - - (6) (6) - - (12) Overall total 955 4,597 1,559 1,273 855 1,341 10,580 (1) Expanded National Customer Price (IPCA) Index. (2) Fiscal Reference Unit (Ufir / RGR). (3) CDI: Interbank Rate for Certificates of Deposit. (4) Interest rate reference unit (URTJ) / Long-Term Interest Rate (TJLP)
Schedule of the principal currencies and indexors used for monetary updating of loans and financings	Schedule of the principal currencies and indexors used for monetary updating of loans and financings Currency Accumulated change on 2022 (%) Accumulated change on 2021 (%) Indexer Accumulated change on 2022 (%) Accumulated change on 2021 (%) US dollar (6.50) 7.39 IPCA 5.79 10.06 CDI 12.39 4.39 TJLP 35.34 16.92
Schedule of changes in loans, financings and debentures	Schedule of changes in loans, financings and debentures Balance on December 31, 2019 14,777 Liabilities arising from business combination 10 Initial balance for consolidation purposes 14,787 Loans obtained 850 Transaction costs (24) Monetary variation 187 Exchange rate variation 1,742 Financial charges provisioned 1,211 Amortization of transaction cost 15 Financial charges paid (1,212) Amortization of financing (2,531) Reclassification to ‘Other obligations’ (8) Subtotal 15,017 FIC Pampulha: Marketable securities of subsidiary companies 3 Balance on December 31, 2020 15,020 Liabilities arising from business combination (1) 13 Monetary variation 331 Exchange rate variation 353 Financial charges provisioned 1,162 Discount and premium on repurchase of debt securities (Eurobonds) 491 Amortization of transaction cost 20 Financial charges paid (1,589) Amortization of financing (4,437) Balance on December 31, 2021 11,364 Borrowings 2,000 Transaction costs (18) Net borrowings 1,981 Monetary variation 167 Exchange variation (338) Accrued financial charges 975 Premium on repurchase of debt securities (Eurobonds) 47 Amortization of transaction cost 7 Financial charges paid (1,010) Amortization of financing (2,613) Balance on December 31, 2022 10,580
Schedule of capitalized borrowing cost	Schedule of capitalized borrowing cost 2022 2021 2020 Costs of loans and debentures 975 1,162 1,211 Financing costs on intangible assets and contract assets (1) (47) (15) (33) Net effect in income or loss 928 1,147 1,178 (1) The average capitalization rate p.a. on December 31, 2022 was 11.36 9.44
Schedule of restrictive covenants	Schedule of restrictive covenants Title - Security Covenant Ratio required - Issuer Ratio required CEMIG (guarantor) Compliance required Eurobonds CEMIG GT (1) Net debt / Adjusted Ebitda for the Covenant 2.5 or less 3.0 or less Semi-annual and annual 7 th th CEMIG D Net debt / Adjusted Ebitda 3.5 or less 3.0 or less Semi-annual and annual Gasmig Debentures (2) General indebtedness (Total liabilities/Total assets) Less than 0.6 - Annual Ebitda / Debt servicing 1.3 or more - Annual Ebitda / Net finance results 2.5 or more - Annual Net debt / Ebitda The following or less: 2.5 - Annual 8th Debentures Issuance Gasmig Single series (3) Ebitda/Debt servicing 1.3 or more - Annual Net debt/EBITDA 3.0 or less - Annual 9 th CEMIG GT 1st and 2nd Series (4) Net debt / Adjusted Ebitda 3.5 or less 3.0 from Dec. 31st, 2022 to Jun. 30th, 2026 and, 3.5 from Dec. 31st, 2026 onwards Semi-annual and annual (1) Adjusted Ebtida corresponds to earnings before interest, income taxes and social contribution on net income, depreciation and amortization, calculated in accordance with CVM Resolution 156, dated June 23, 2022, from which non-operating income, any credits and non-cash gains that increase net income are subtracted, to the extent that they are non-recurring, and any cash payments made on a consolidated basis during such period in respect of non-cash charges that were added back in the determination of Ebtida in any prior period, and increased by non-cash expenses and non-cash charges, to the extent that they are non-recurring. (2) If Gasmig is unable to achieve the required index, it will, within 120 days from the date of written notice from BNDESPAR or BNDES, provide guarantees acceptable to the debenture holders for the total amount of the debt, in compliance with the rules of the National Monetary Council, unless the required indexes are reestablished within that period. Certain contractually foreseen situations may cause early maturity of other debts (cross default). (3) Non-compliance with financial covenants implies non-automatic early maturity. If early maturity is declared by the debenture holders, Gasmig must make the payment upon receipt of the notification. (4) Non-compliance with financial covenants implies early maturity resulting in the immediate enforceability of payment by CEMIG GT of the Unit Nominal Value or Updated Unit Nominal Value of the Debentures, as the case may be, plus remuneration, in addition to the other charges due, regardless of judicial or extrajudicial notice, notification or interpellation.

REGULATORY CHARGES (Tables)

REGULATORY CHARGES (Tables)	12 Months Ended
	Dec. 31, 2022
Regulatory Charges
Schedule of information about amounts recognised in relation to regulatory deferral account balances	Schedule of information about amounts recognised in relation to regulatory deferral account balances 2022 2021 Liabilities Global Reversion Reserve (RGR) 28 28 Energy Development Account (CDE) 127 110 Grantor inspection fee - ANEEL 3 3 Energy Efficiency Program 221 237 Research and development (R&D) 126 112 Energy System Expansion Research 4 4 National Scientific and Technological Development Fund 8 9 Proinfa - Alternative Energy Program 10 17 Royalties for use of water resources 10 5 Emergency capacity charge 26 26 Customer charges - Tariff flags 0 252 CDE on R&D (1) 3 3 CDE on EEP 4 5 Others 5 5 Liability 575 816 Current liabilities 510 611 Non-current liabilities 65 205

POST-EMPLOYMENT OBLIGATIONS (Ta

POST-EMPLOYMENT OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Post-employment Obligations
Schedule of consolidated actuarial information	Schedule of consolidated actuarial information 2022 Pension plans and retirement supplement plans Health plan Dental plan Total Present value of obligations 11,404 3,314 60 14,778 Fair value of plan assets (9,198) - - (9,198) Initial net liabilities 2,206 3,314 60 5,580 Adjustment to asset ceiling 112 - - 112 Net liabilities in the statement of financial position 2,318 3,314 60 5,692 2021 Pension plans and retirement supplement plans Health plan Dental plan Total Present value of obligations 12,026 3,469 66 15,561 Fair value of plan assets (9,378) - - (9,378) Initial net liabilities 2,648 3,469 66 6,183 Adjustment to asset ceiling 22 - - 22 Net liabilities in the statement of financial position 2,670 3,469 66 6,205
Schedule of changes in present value of defined benefit obligation	Schedule of changes in present value of defined benefit obligation Pension plans and retirement supplement plans Health plan Dental plan Life insurance Total Defined-benefit obligation on December 31, 2019 13,285 3,102 61 574 17,022 Cost of current service 1 21 1 3 26 Interest on actuarial obligation 887 215 4 41 1,147 Actuarial losses (gains): Due to changes in demographic assumptions 135 395 4 - 534 Due to changes in financial assumptions (375) (152) (4) (34) (565) Due to adjustments based on experience 289 (119) 1 (23) 148 Due to changes and adjustments 49 124 1 (57) 117 Benefits paid (914) (143) (3) (10) (1,070) Defined-benefit obligation on December 31, 2020 13,308 3,319 64 551 17,242 Cost of current service 2 21 1 3 27 Past service cost (1) - - - (415) (415) Interest on actuarial obligation 883 232 5 39 1,159 Actuarial losses (gains): Due to changes in demographic assumptions 378 122 1 (15) 486 Due to changes in financial assumptions (2,393) (252) (5) (127) (2,777) Due to adjustments based on experience 828 200 3 (26) 1,005 Due to changes and adjustments (1,187) 70 (1) (168) (1,286) Benefits paid (980) (173) (3) (10) (1,166) Defined-benefit obligation on December 31, 2021 12,026 3,469 66 - 15,561 Cost of current service 2 16 - - 18 Past service cost (1) (4) - - - (4) Actuarial losses (gains): 1,224 361 7 - 1,592 Actuarial losses (gains): Due to changes in demographic assumptions (7) (1) - - (8) Due to changes in financial assumptions (857) (305) (6) - (1,168) Due to adjustments based on experience 106 (20) (3) - 83 Due to changes and adjustments (758) (326) (9) - (1,093) Benefits paid (1,086) (206) (4) - (1,296) Defined-benefit obligation on December 31, 2022 11,404 3,314 60 - 14,778 (1) Due to the alterations made in the Collective Work Agreement for 2021-23, for offer and payment of life insurance for the employees and former employees, the Company understood that the post-retirement benefit in question had been entirely canceled, and as a result wrote down the balance of the obligation, remeasured using the revised actuarial assumptions. (2) Relating to the changes in the conditions of Plan B for requesting the Enhancement of Retirement for Length of Contribution, Special or Age - MAT ( Melhoria de Aposentadoria por Tempo de Contribuição, Especial ou or Idade
Schedule of changes in the fair value of plan assets	Schedule of changes in the fair value of plan assets Pension plans and retirement supplement plans Fair value of the plan assets on December 31, 2019 10,366 Return on investments 757 Contributions from employer 211 Benefits paid (914) Fair value of the plan assets on December 31, 2020 10,420 Return on investments (298) Contributions from employer 236 Benefits paid (980) Fair value of the plan assets on December 31, 2021 9,378 Return on investments 633 Contributions from employer 272 Benefits paid (1,085) Fair value of the plan assets on December 31, 2022 9,198
Schedule of changes in net liabilities	Schedule of changes in net liabilities Pension plans and retirement supplement plans Health plan Dental plan Life insurance Total Net liabilities at December 31, 2019 2,972 3,102 61 574 6,709 Expense recognized in Statement of income 206 236 5 44 491 Contributions paid (211) (143) (3) (10) (367) Actuarial losses (gains) (58) 124 1 (57) 10 Net liabilities at December 31, 2020 2,909 3,319 64 551 6,843 Expense recognized in Statement of income 200 253 6 42 501 Past service cost - - - (415) (415) Contributions paid (236) (173) (3) (10) (422) Actuarial losses (gains) (203) 70 (1) (168) (302) Net liabilities at December 31, 2021 2,670 3,469 66 - 6,205 Expense recognized in Statement of income 285 378 7 - 670 Past service cost (4) - - - (4) Contributions paid (272) (206) (4) - (482) Actuarial losses (gains) (361) (327) (8) - (696) Net liabilities at December 31, 2022 2,318 3,314 61 - 5,692 2022 2021 Current liabilities 388 347 Non-current liabilities 5,304 5,858
Schedule of income statement	Schedule of income statement 2022 Pension plans and retirement supplement plans Health plan Dental plan Total Current service cost 2 16 - 18 Past service cost (4) -   - (4) Interest on the actuarial obligation 1,224 361 7 1,592 Expected return on the assets of the Plan (941) - - (941) Expense in 2022 281 377 7 665 2021 Pension plans and retirement supplement plans Health plan Dental plan Life insurance Total Current service cost 2 21 1 3 27 Past service cost (1) - - - (415) (415) Interest on the actuarial obligation 883 232 5 39 1,159 Expected return on the assets of the Plan (685) - - - (685) Expense in 2021 200 253 6 (373) 86 2020 Pension plans and retirement supplement plans Health plan Dental plan Life insurance Total Current service cost 1 21 1 3 26 Interest on the actuarial obligation 887 215 4 41 1,147 Expected return on the assets of the Plan (682) - - - (682) Expense in 2020 206 236 5 44 491
Schedule of independent actuaries estimate for the expense amount	Schedule of independent actuaries estimate for the expense amount Pension plans and retirement supplement plans Health plan Dental plan Total Current service cost - 14 - 14 Interest on the actuarial obligation 1,276 379 7 1,662 Expected return on the assets of the Plan (1,004) - - (1,004) Estimated total expense in 2023 as per actuarial report 272 393 7 672
Schedule of expectation for payment of benefits	Schedule of expectation for payment of benefits Pension plans and retirement supplement plans - Forluz Health plan Dental plan Total Estimated payment of benefits 1,119 220 4 1,343
Schedule of assumptions	Schedule of assumptions Effects on the defined-benefit obligation Pension plans and retirement supplement plans Health plan Dental plan Total Reduction of one year in the mortality table 247 53 1 301 Increase of one year in the mortality table (251) (54) (1) (306) Reduction of 1% in the discount rate 982 418 7 1,407
Schedule of average periods of the obligations under the benefit plans	Schedule of average periods of the obligations under the benefit plans Pension plans and retirement supplement plans Health plan Dental plan Plan A Plan B 873 10.83 12.79 12.37
Schedule of principal categories percentage of plan assets	Schedule of principal categories percentage of plan assets 2022 2021 Shares 6.45% 7.77% Fixed income securities 76.89% 73.95% Real estate property 4.89% 5.04% Others 11.77% 13.24% Total 100.00% 100.00%
Schedule of measured at fair value	Schedule of measured at fair value 2022 2021 Non-convertible debentures issued by the Company 137 302 Shares issued by the Company 3 277 Real estate properties of the Foundation, occupied by the Company 270 - 410 579
Schedule of actuarial assumptions	Schedule of actuarial assumptions 2022 2021 Pension plans and retirement supplement plans Health plan and Dental plan Pension plans and retirement supplement plans Health plan and Dental plan Life insurance Annual discount rate for present value of the actuarial obligation 11.73 11.83 10.60 10.75 10.73 Annual expected return on plan assets 11.73 Not applicable 10.60 Not applicable Not applicable Long-term annual inflation rate 5.31 5.31 5.03 5.03 5.03 Estimated future annual salary increases 5.31 Not applicable 5.03 Not applicable 6.29 General mortality table AT-2000 S10% by sex AT-2000 M&F S10% D20% AT-2000 S10% by sex AT-2000 M&F S10% D20% AT-2000 M&F S10% D20% Disability table Not applicable Álvaro Vindas increase of 30% Not applicable Tasa 1927 increase of 100% Tasa 1927 increase of 100% Disabled mortality table AT-83 IAM Male MI-85 Female AT-83 IAM Male MI-85 Female MI-85 Female Real growth of contributions above inflation - 1 - 1 - 2020 Pension plans and retirement supplement plans Health plan and Dental plan Life insurance Annual discount rate for present value of the actuarial obligation 6.83 7.14 7.25 Annual expected return on plan assets 6.83 Not applicable Not applicable Long-term annual inflation rate 3.32 3.32 3.32 Estimated future annual salary increases 3.32 Not applicable 4.56 General mortality table AT-2000 M S10% D10% AT-2000 M S10% D20% AT-2000 M S10% D20% Disability table Not applicable Álvaro Vindas D30% Álvaro Vindas D30% Disabled mortality table AT-49 M MI-85 F MI-85 F Real growth of contributions above inflation (1) - 1 -

PROVISIONS (Tables)

PROVISIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Provisions [abstract]
Schedule of provisions for contingencies	Schedule of provisions for contingencies 2021 Additions Reversals Settled 2022 Labor 404 124 (26) (87) 415 Civil - - - - Customer relations 33 44 - (35) 42 Other civil actions 38 14 (3) (13) 36 71 58 (3) (48) 78 Tax 1,295 332 (150) (3) 1,474 Regulatory 48 12 (5) (7) 48 Others 71 57 (57) (57) 14 Total 1,889 583 (241) (202) 2,029 2020 Additions Reversals Settled 2021 Labor 427 81 (46) (58) 404 Civil Customer relations 23 36 - (26) 33 Other civil actions 32 19 (1) (12) 38 55 55 (1) (38) 71 Tax 1,294 91 (89) (1) 1,295 Regulatory 52 7 (8) (3) 48 Others 64 23 (3) (13) 71 Total 1,892 257 (147) (113) 1,889 2019 Additions Reversals Settled / Reversal (1) Provisions arising from business combination (2) 2020 Labor 497 106 (60) (116) - 427 Civil Customer relations 19 22 - (18) - 23 Other civil actions 18 21 - (7) - 32 37 43 - (25) - 55 Tax 1,260 113 (38) (41) - 1,294 Regulatory 36 16 - - - 52 Others 58 13 (7) (3) 3 64 Total 1,888 291 (105) (185) 3 1,892
Schedule of possible losses	Schedule of possible losses Possible losses Consolidated 2022 2021 Labor 1,199 1,167 Civil Customer relations 231 149 Other civil actions 537 422 768 571 Tax 2,149 2,114 Regulatory 2,976 2,457 Others 1,361 1,213 Total 8,453 7,522

EQUITY AND REMUNERATION TO SH_2

EQUITY AND REMUNERATION TO SHAREHOLDERS (Tables)	12 Months Ended
	Dec. 31, 2022
Equity And Remuneration To Shareholders
Schedule of share capital	Schedule of share capital Shareholders Number of shares on December 31, 2022 Common % Preferred % Total % State of Minas Gerais 375,031,302 51 17,085 - 375,048,387 17 Other entities of Minas Gerais State 30,021 - 21,880,950 1 21,910,971 1 FIA Dinâmica Energia S/A 233,625,046 31 118,771,654 8 352,396,700 16 BNDES Participações 82,007,784 11 - - 82,007,784 4 BlackRock - - 218,212,381 15 218,212,381 10 Others In Brazil 26,546,632 4 178,219,966 12 204,766,598 9 Foreign shareholders 18,606,839 3 928,421,028 64 947,027,867 43 Total 735,847,624 100 1,465,523,064 100 2,201,370,688 100 Shareholders Number of shares on December 31, 2021 Common % Preferred % Total % State of Minas Gerais 288,485,632 51 13,143 - 288,498,775 17 Other entities of Minas Gerais State 23,094 - 14,472,345 1 14,495,439 1 FIA Dinâmica Energia S.A. 153,354,328 27 80,004,762 7 233,359,090 14 BNDES Participações 63,082,911 11 22,141,720 2 85,224,631 5 BlackRock - - 123,325,741 11 123,325,741 7 Others In Brazil 43,689,699 8 145,881,261 13 189,570,960 11 Foreign shareholders 17,400,970 3 741,486,462 66 758,887,432 45 Total 566,036,634 100 1,127,325,434 100 1,693,362,068 100 Shareholders Number of shares on December 31, 2020 Common % Preferred % Total % State of Minas Gerais 258,738,711 51 11,788 - 258,750,499 17 Other entities of Minas Gerais State 20,713 - 7,442,037 1 7,462,750 - FIA Dinâmica Energia S.A. 114,172,677 22 43,975,272 4 158,147,949 10 BNDES Participações 56,578,175 11 27,299,432 3 83,877,607 6 BlackRock - - 153,689,970 15 153,689,970 10 Others In Brazil 55,717,246 11 212,704,725 21 268,421,971 18 Foreign shareholders 22,442,767 5 565,959,088 56 588,401,855 39 Total 507,670,289 100 1,011,082,312 100 1,518,752,601 100
Schedule of earnings per share	Schedule of earnings per share Number of shares 2022 2021 2020 Common shares already paid up 735,847,624 735,847,624 735,847,624 Shares in treasury (102) (102) (102) Total common shares 735,847,522 735,847,522 735,847,522 Preferred shares already paid up 1,465,523,064 1,465,523,064 1,465,523,064 Shares in treasury (846,164) (846,062) (846,062) Total preferred shares 1,464,676,900 1,464,677,002 1,464,677,002 Total 2,200,524,422 2,200,524,524 2,200,524,524
Schedule of basic and diluted earnings per share	Schedule of basic and diluted earnings per share 2022 2021 2020 Net income for the year attributed to equity holders of the parent 4,092 3,751 2,864 Minimum mandatory dividend from net income for the year - preferred shares 1,486 1,309 986 Net income for the year not distributed - preferred shares 1,238 1,188 920 Total earnings - preferred shares (A) 2,724 2,497 1,906 Minimum mandatory dividend from net income for the year - common shares 747 657 496 Net income for the year not distributed - common shares 622 597 462 Total earnings - common shares (B) 1,369 1,254 958 Basic and diluted earnings per preferred share (A / number of preferred shares) 1.86 1.70 1.30 Basic and diluted earnings per common share (B / number of common shares) 1.86 1.70 1.30
Schedule of equity valuation adjustments	Schedule of equity valuation adjustments 2022 2021 2020 Adjustments to actuarial liabilities - Employee benefits (260) (329) (340) Subsidiary and jointly controlled entity Adjustments to actuarial liabilities - Employee benefits (2,043) (2,433) (2,660) Deemed cost of PP&E 427 554 569 Others 2 - - Total (1,614) (1,879) (2,091) Valuation adjustments (1,874) (2,208) (2,431)
Schedule of reserves	Schedule of reserves 2022 2021 2020 Investment-related donations and subsidies 1,857 1,857 1,857 Goodwill on issuance of shares 394 394 394 Shares in treasury (1) (1) (1) Capital reserves and shares in Treasury 2,250 2,250 2,250
Schedule of income reserves	Schedule of income reserves 2022 2021 2020 Legal reserve 1,387 1,181 995 Statutory reserve 57 57 57 Retained earnings reserve 6,546 7,331 6,651 Unrealized earnings reserve 835 835 835 Incentive tax reserve 150 124 103 Reserve for mandatory dividends not distributed 1,420 1,420 1,420 Profit reserves 10,395 10,948 10,061
Schedule of reserve for mandatory dividends not distributed	Schedule of reserve for mandatory dividends not distributed Dividends withheld, arising from the net income of 2015 623 Dividends withheld, arising from the net income of 2014 797 1,420
Schedule of minimum dividends proposed	Schedule of minimum dividends proposed 2022 2021 2020 Calculation of minimum dividends required by the by-laws for the preferred shares Nominal value of the preferred shares 7,328 5,637 5,055 Preferred shares 7,328 5,637 5,055 Percentage applied to the nominal value of the preferred shares 10.00 10.00 10.00 Amount of the dividends by the first payment criterion 733 564 506 Equity 21,777 19,457 17,473 Preferred shares as a percentage of Equity (net of shares held in Treasury) 66.56 66.56 66.56 Portion of Equity represented by the preferred shares 14,495 12,950 11,630 Percentage applied to the portion of Equity 3.00 3.00 3.00 Amount of the dividends by the second payment criterion 435 389 349 Minimum dividends required by the by-laws for the preferred shares 733 564 506 2022 2021 2020 Calculation of the Minimum Dividend under the by-laws based on the net income for the year Mandatory dividend Net income for the year 4,092 3,751 2,864 50 50 50 Mandatory dividends - 50% of Net income 2,046 1,876 1,432 Unrealized earnings reserve (835) (835) (835) Reversal of the unrealized earnings reserve of 2019 835 835 835 Withholding income tax on Interest on equity 186 91 50 2,232 1,967 1,482 Dividends recorded, as specified in the by-laws Interest on Equity 1,983 956 553 Ordinary dividends 249 1,011 929 2,232 1,967 1,482 Total dividends for the preferred shares 1,486 1,309 986 Total dividends for the common shares 747 658 496 Unit value of dividends - R$ Minimum dividends required by the by-laws for the preferred shares 0.50 0.50 0.50 Mandatory dividends (including withholding income tax on Interest on Equity) 1.01 1.16 0.99 Dividends proposed: Common (ON) shares 1.01 1.16 0.99 Dividends proposed: Preferred (PN) shares 1.01 1.16 0.99
Schedule of changes on dividends and interest on capital payable	Schedule of changes on dividends and interest on capital payable Balance on December 31, 2020 1,449 Proposed dividends 1,967 Dividends proposed for non-controlling shareholder 1 Tax withheld at source on Interest on Equity (91) Dividends retained - Minas Gerais state government (13) Dividends paid (1,403) Balance on December 31, 2021 1,910 Proposed dividends 2,232 Dividends proposed for non-controlling shareholder 1 Tax withheld at source on Interest on Equity (186) Dividends paid (2,094) Balance on December 31, 2022 1,863

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue [abstract]
Schedule of net operating revenue	Schedule of net operating revenue 2022 2021 2020 Revenue from supply of energy (a) 30,158 29,619 26,432 Revenue from use of the electricity distribution systems (TUSD) 3,685 3,448 3,022 CVA and Other financial components (b) (1,147) 2,146 455 Reimbursement of PIS/Pasep and Cofins over ICMS credits to customers- realization (1) 2,360 1,317 266 Transmission revenue Transmission operation and maintenance revenue (c) 413 355 280 Transmission construction revenue (c) 407 252 201 Interest revenue arising from the financing component in the transmission contract asset (c) (Note 15) 575 660 438 Generation indemnity revenue (Note 14.1) 47 - - Distribution construction revenue 3,246 1,852 1,436 Adjustment to expectation of cash flow from indemnifiable financial assets of distribution concession 39 54 16 Revenue on financial updating of the Concession Grant Fee (e) 467 523 347 Transactions in energy on the CCEE (f) 183 1,157 154 Mechanism for the sale of surplus (g) 453 453 234 Supply of gas 4,529 3,470 2,011 Fine for violation of service continuity indicator (94) (70) (51) Advances for services provided (2) - 154 - PIS/Pasep and Cofins credits to be refunded to consumers (830) - - Other operating revenues (h) 2,658 1,935 1,709 Deductions on revenue (i) (12,686) (13,679) (11,722) Net revenue 34,463 33,646 25,228 (1) For more information, see Note 9a. (2) Refers to the negotiation with free consumers that resulted in the anticipation of revenue related to the provision of commercialization services by the subsidiary ESCEE.
Schedule of revenue from energy supply	Schedule of revenue from energy supply GWh (information not audited) R$ 2022 2021 2020 2022 2021 2020 Residential 11,217 11,186 10,981 10,133 11,124 9,875 Industrial 18,204 16,361 12,731 5,991 5,275 4,171 Commercial, services and others 8,957 8,334 8,571 6,155 5,520 4,979 Rural 3,093 3,975 3,766 2,050 2,566 2,190 Public authorities 856 729 714 660 583 522 Public lighting 1,138 1,226 1,243 535 718 550 Public services 1,400 1,418 1,362 841 879 722 Subtotal 44,865 43,229 39,368 26,365 26,665 23,009 Own consumption 31 33 34 - - - Unbilled revenue - - - (189) (14) 9 44,896 43,262 39,402 26,176 26,651 23,018 Wholesale supply to other concession holders (1) 16,777 10,825 13,907 3,894 3,023 3,363 Wholesale supply unbilled, net - - - 88 (55) 51 Total 61,673 54,087 53,309 30,158 29,619 26,432 (1) Includes a CCEAR (Regulated Market Sales Contract), ‘bilateral contracts’ with other agents, and the revenues from management of generation assets (GAG) for the 18 hydroelectric plants of Lot D of Auction no 12/2015.
Schedule of transmission concession contract	Schedule of transmission concession contract 2022 2021 2020 Construction and upgrades revenue 407 252 201 Construction and upgrades costs (291) (183) (147) Margin 116 69 54 Mark-up (%) 39.86% 37.40% 36.73% Operation and maintenance revenue 413 355 279 Operation and maintenance cost (287) (235) (223) Margin 126 120 56 Mark-up (%) 43.90% 50.88% 25.11%
Schedule of other operating revenues	Schedule of other operating revenues 2022 2021 2020 Charged service 19 17 11 Services rendered 66 53 139 Low-income subsidy 321 269 292 Subsidies (1) 1,684 1,323 1,103 Rental and leasing (2) 493 211 164 Contractual indemnities - 27 - Other 75 35 - Total 2,658 1,935 1,709 (1) Includes the revenue recognized as a result of the subsidies incident on the tariffs applicable to users of the public electricity power distribution service, in the amount of R$936 in 2022 (R$986 in 2021), which includes load subsidies of encouraged source, rural, night irrigators, generation of encouraged source and public service; the revenue from tariff flags, in the amount of R$290 in 2022 (R$108 in 2021), recognized as a result of the credit position acquired by the Company in CCRBT; the reversal of revenue recognized as a result of subsidies related to the Program of Incentives to the Voluntary Reduction of Electric Energy Consumption, in the amount of R$5 in 2022 (revenue of R$205 in 2021) and R$432 in 2022 referring to the amounts contributed by Eletrobras or its subsidiaries under CNPE Resolution no. 15/2021, transferred to the electric energy distribution concessionaires and permissionaires. (2) Includes the amount of R$187 related to the Debt Acknowledgment Agreement (TARD) signed with a large customer in June 2022, for the use of infrastructure (poles) during the period from January 2019 to May 2022. This amount and its respective monetary correction in the amount of R$10 were received in four monthly and successive installments, starting in July 2022.
Schedule of deduction on revenue	Schedule of deduction on revenue 2022 2021 2020 Taxes on revenue ICMS (1) 4,892 6,993 6,098 Cofins 2,948 2,842 2,214 PIS/Pasep 643 618 481 Others 5 11 5 8,488 10,464 8,798 Charges to the customer Global Reversion Reserve (RGR) 14 15 16 Energy Efficiency Program (PEE) 69 74 73 2022 2021 2020 Energy Development Account (CDE) 4,057 2,658 2,443 Research and Development (R&D) 35 34 43 National Scientific and Technological Development Fund (FNDCT) 49 55 43 Energy System Expansion Research (EPE of MME) 25 27 21 Customer charges - Proinfa alternative sources program 77 66 39 Energy services inspection fee 33 35 35 Royalties for use of water resources 54 37 62 Customer charges - the ‘Flag Tariff’ system (252) 162 149 CDE on R&D 15 21 - CDE on PEE 22 31 - 4,198 3,215 2,924 Total 12,686 13,679 11,722 (1) On June 23, 2022, Supplementary Law no. 194 was enacted, with immediate effectiveness, which changed the National Tax Code (CTN) and Supplementary Law no. 87/96 (Kandir Law), classifying electric power, among other goods, as essential, prohibiting the establishment of ICMS rates for transactions with these goods at a higher level than for transactions in general, and applying the non-levy of this tax on transmission and distribution services and sectorial charges related to electric power transactions.

OPERATING COSTS AND EXPENSES (T

OPERATING COSTS AND EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Costs And Expenses
Schedule of operating costs and expenses	Schedule of operating costs and expenses 2022 2021 2020 Energy purchased for resale Supply from Itaipu Binacional 1,644 1,946 1,990 Physical guarantee quota contracts 925 832 780 Quotas for Angra I and II nuclear plants 357 244 303 Spot market 530 1,224 1,497 Proinfa Program 598 401 318 2022 2021 2020 ‘Bilateral’ contracts 493 418 333 Energy acquired in Regulated Market auctions 3,334 6,242 3,334 Energy acquired in the Free Market 6,003 4,976 3,977 Distributed generation (‘Geração distribuída’) 1,977 1,268 678 PIS/Pasep and Cofins credits (1,247) (1,450) (1,099) 14,614 16,101 12,111 Basic Network Usage Charges Transmission charges - Basic Grid 2,925 3,663 1,910 Distribution charges 50 41 40 PIS/Pasep and Cofins credits (304) (367) (202) 2,671 3,337 1,748 Gas purchased for resale 2,735 2,011 1,083 Total costs of energy and gas 20,020 21,449 14,942
Schedule of construction and infrastructure cost	Schedule of construction and infrastructure cost 2022 2021 2020 Personnel and managers 135 100 83 Materials 2,233 1,150 775 Outsourced services 1,052 682 598 Others 116 104 125 Total 3,536 2,036 1,581
Schedule of other operating expenses (revenues), net	Schedule of other operating expenses (revenues), net Operating costs Expected credit loss General and administrative expenses Other operating expenses 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Personnel 976 983 - - 376 258 - - 1,352 1,240 Employees’ and managers’ income sharing - - - - 4 2 79 132 83 134 Post-employment benefits (Note 24) - - - - - - 626 15 626 16 Materials 93 76 - - 55 18 - - 149 94 Outsourced services 1,433 1,265 - - 273 185 - - 1,706 1,450 Depreciation and amortization 1,110 947 - - 72 102 - - 1,182 1,049 Operating provisions and adjustments for operating losses 278 86 - - - - 123 145 401 231 Expected credit losses of accounts receivable - - 109 144 - - - - 109 144 Reversal of provision for expected credit losses with related party - Renova - - - - - - (54) - (54) - Write-off of financial asset (Note 14) - - - - - - 172 - 172 - Other operation costs and expenses 205 81 - - 9 7 178 306 398 394 Total 4,095 3,438 109 144 789 572 1,125 598 6,123 4,752

FINANCE INCOME AND EXPENSES (Ta

FINANCE INCOME AND EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2022
Finance Income And Expenses
Schedule of financial income and expenses	Schedule of financial income and expenses 2022 2021 2020 FINANCE INCOME Income from financial investments 468 242 95 Interest on sale of energy 337 460 399 Foreign exchange variations - Itaipu 17 - - Foreign exchange variations - Loans 338 - - Interest 108 68 42 Interest - CVA 185 64 32 Interests of escrow deposits 82 29 53 PIS/Pasep and Cofins charged on finance income (1) (117) (124) (96) Gains on financial instruments - Swap - - 1,753 Prepayments rents 5 - - Borrowing costs paid by related parties - 2 30 Monetary updating on PIS/Pasep and Cofins taxes credits over ICMS (2) - 20 42 Others 77 83 95 Finance income 1,500 844 2,445 FINANCE EXPENSES Charges on loans and debentures (Note 22) (928) (1,147) (1,178) Cost of debt - amortization of transaction cost (7) (20) (15) Foreign exchange variations - loans - (353) (1,742) Premium on repurchase of debt securities (Eurobonds) (47) (491) - Foreign exchange variations - Itaipu - (27) (47) Interests - loans and debentures (167) (331) (187) Charges and monetary updating on post-employment obligations (40) (70) (53) Losses with financial instruments - Swap (438) (538) - Interest on PIS/Pasep and Cofins refundable (2) (1,294) - - Onerous concessions - (8) (9) Interest on leases (27) (25) (27) Other financial expenses (118) (86) (92) Finance costs (3,066) (3,096) (3,350) NET FINANCE INCOME (EXPENSES) (1,566) (2,252) (905) (1) PIS/Pasep and Cofins expenses are levied on financial income and interest on own capital. (2) The interet of the tax credits related to PIS/Pasep and Cofins, arising from the exclusion of ICMS from its calculation basis, and the liability to be refunded to consumers is presented by net value. With the offsetting of the credits, the liability to be refunded to consumers exceeded the value of the credits to be received, generating a net financial expense

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Related party transactions [abstract]
Schedule of cemig's principal balances and transactions with related parties	Schedule of cemig's principal balances and transactions with related parties ASSETS LIABILTIES REVENUES EXPENSES COMPANY 2022 2021 2022 2021 2022 2021 2022 2021 Transactions with energy (4) Madeira Energia 8 8 160 13 96 95 (1,921) (1,731) Aliança Geração 4 - 19 17 56 53 (222) (196) Baguari Energia - - 1 1 - - (9) (9) Norte Energia 2 2 38 35 26 26 (350) (336) Paracambi - - 2 3 - - (33) (28) Hidrelétrica Pipoca - - 3 3 1 - (46) (37) Hidrelétrica Cachoeirão - - - - 2 - - - Retiro Baixo 1 1 1 1 7 6 (6) (5) Taesa - - 12 10 - - (139) (123) Customers and traders Governo do Estado de Minas Gerais (1) 37 167 - - 166 107 - - Provision of services Aliança Geração (6) 1 1 - - 6 5 - - Baguari Energia (6) - - - - 2 1 - - Taesa (6) - - - - 1 1 - - Accounts Receivable - AFAC Governo do Estado de Minas Gerais (2) 13 13 - - 3 2 - - Other credits FIP Melbourne (9) 161 - - - - - - - Contingency Aliança Geração (7) - - 55 52 - - (3) (11) Adjustment for losses Madeira Energia (5) - - - 162 162 - - (162) Hidrelétrica Itaocara (8) - - - 21 - - - - ASSETS LIABILTIES REVENUES EXPENSES COMPANY 2022 2021 2022 2021 2022 2021 2022 2021 Interest on Equity, and dividends Retiro Baixo 6 7 - - - - - - Hidrelétrica Pipoca 4 - - - - - - - Hidrelétrica Cachoeirão 4 - - - - - - - FIC Pampulha Current Cash and cash equivalents 292 81 - - - - - - Marketable securities 1,730 1,707 - - 77 28 - - Non-current Marketable securities 7 351 - - - - - - FORLUZ Current Post-employment obligations (10) - - 199 181 - - (285) (201) Supplementary pension contributions - Defined contribution plan (11) - - - - - - (80) (77) Administrative running costs (12) - - - - - - (36) (32) Operating leasing (13) - 170 26 24 - - (31) (29) Non-current Post-employment obligations (10) - - 2,119 2,490 - - - - Operating leasing (13) 178 - 179 163 - - - - CEMIG Saúde Current Health Plan and Dental Plan (14) - - 218 184 - - (385) (257) Non-current Health Plan and Dental Plan (14) - - 3,156 3,350 - - - - The main conditions related to the business between related parties are shown below: (1) Refers to the sale of energy to the State Government of Minas Gerais considering that the price of energy is that defined by ANEEL through a resolution on the Company's annual tariff adjustment. In 2017, the Government of the State of Minas Gerais signed a Debt Acknowledgment Agreement (TARD) with CEMIG D for the payment of outstanding energy supply debts amounting to R$113, to be settled by November 2019. These receivables are guaranteed by the retention of dividends or interest on equity distributed to the State, in proportion to its indirect interest, for as long as the delinquency and/or default persists. CEMIG D obtained authorization on March 31, 2021 from the State Treasury Department of Minas Gerais to offset part of the ICMS to be collected against the debt that the State Government of Minas Gerais has with the Company under State Law 23,705/2020. The monthly amount to be offset is R$10.5, in 21 equal installments. Until December 31, 2022 all installments were compensated; (2) This refers to the recalculation of the monetary correction of amounts related to AFAC returned to the State of Minas Gerais. These receivables are guaranteed by the retention of dividends or interest on equity distributed to the State, in proportion to its participation, while the delay and/or default persists. For further information see Note 11; (3) The relationships between CEMIG and its investees are described in the investment Note 16; (4) The sale and purchase of electricity between generators and distributors are carried out through auctions in the regulated contracting environment organized by the Federal Government. In the free contracting environment, in turn, they are carried out by means of auctions or direct contracting, according to the applicable legislation. Electricity transport operations, on the other hand, are carried out by the transmitters and result from the centralized operation of the National Interconnected System by the National System Operator (ONS); (5) In June 2022, the provision relating to contractual obligations assumed by the Company in favor of the investee and the other shareholders was reversed. More details in Note 16; (6) Refers to service agreement for the operation and maintenance of power plants and transmission networks; (7) This refers to contractual obligations to the investee Aliança Geração corresponding to contingencies arising from events that occurred before the closing of the transaction that resulted in the contribution of assets by CEMIG and Vale S.A. in the capital of this investee. The total value of the shares is R$156 (R$149 at December 31, 2021), of which R$55 (R$52 at December 31, 2021) is attributable to CEMIG; (8) A liability was recognized corresponding to the Company's interest in the capital of Hidrelétrica Itaocara due to its negative net worth (see Note 16); (9) In January 2021, a final arbitration award was issued in favor of FIP Melbourne, and in August 2022 an agreement was reached between the parties to close the dispute, with the establishment of an updated compensation amount of R$200, settled on September 12, 2022 (see Note 16); (10) Forluz's contracts are adjusted by the Broad National Consumer Price Index - IPCA of the Brazilian Institute of Geography and Statistics - IBGE, plus interest of 6% per year and will be amortized until 2031 (see Note 24); (11) Company's contributions to the Pension Fund regarding the employees participating in the Mixed Plan and calculated over monthly remunerations in conformity with the Fund's regulation; (12) Funds for the annual administrative funding of the Pension Fund in accordance with the specific legislation for the sector. The amounts are estimated as a percentage of the Company's payroll; (13) Rental of the Company's administrative headquarters, valid until August 2024 (Júlio Soares building, which can be extended every 5 years, until 2034), annually adjusted by the IPCA, and its prices are reviewed every 60 months. On September 20, 2021, the rent contract was readjusted in 8.72%, corresponding to the accumulated IPCA of the last 12 months. On April 27, 2021 an amendment to the contract was signed with Forluz, due to the transfer of the facilities of the invested companies CEMIG SIM and Gasmig to the Júlio Soares building with the consequent reduction of the rent cost to CEMIG. On September 20, 2021, the rent contract was readjusted in 8.72%, corresponding to the accumulated IPCA of the last 12 months.; (14) Post-employment obligations related to the employees' health and dental plan (see Note 24).
Schedule of dividends receivable	Schedule of dividends receivable Dividends receivable 2022 2021 Light - 71 Aliança Geração 127 225 Taesa 5 32 Others (1) 14 7 Dividends Receivable Total 155 335 (1) The subsidiaries grouped in ‘Others’ are identified in the table above under ‘Interest on Equity, and Dividends’.
Schedule of cemig is provider of surety or guarantee of loans, financings and debentures of related parties	Schedule of cemig is provider of surety or guarantee of loans, financings and debentures of related parties Related party Relationship Type Objective 2022 Maturity Norte Energia (NESA) Affiliated Surety Financing 2,615 2042 Norte Energia (NESA) / Light Affiliated Counter-guarantee Financing 684 2042 Santo Antônio Energia S.A. Jointly controlled entity Surety Debentures 242 2037 Santo Antônio Energia S.A. Jointly controlled entity Guarantee Financing 588 2034 Norte Energia (NESA) Affiliated Surety Debentures 79 2030 4,208 (1) Related to Norte Energia loans. (2) Counter-guarantee to Light, related to execution of guarantees of the Norte Energia loans. (3) Corporate guarantee given by CEMIG to Saesa.
Schedule of financial investments in securities of related parties, in the investment fund	Schedule of financial investments in securities of related parties, in the investment fund 2022 2021 2020 Remuneration 29 28 27 Income sharing 6 4 9 Pension plans 2 2 1 Total 37 34 37

FINANCIAL INSTRUMENTS AND RIS_2

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Schedule of financial instruments and fair value	Schedule of financial instruments and fair value 2022 2021 Level Book value Fair value Book value Fair value Financial assets Amortized cost Marketable securities - Cash investments 380 380 1,095 1,095 Receivables from Customers 4,812 4,812 4,482 4,482 Restricted cash 16 16 19 19 Accounts receivable from the State of Minas Gerais (AFAC) 13 13 13 13 Concession financial assets - CVA (Parcel ‘A’ Costs Variation Compensation) Account and Other financial components 944 944 2,148 2,148 Reimbursement of tariff subsidies - - 291 291 Escrow deposits 1,207 1,207 47 47 Concession grant fee - Generation concessions 2,950 2,950 1,155 1,155 Agreement between FIP Melbourne and AGPar 161 161 2,792 2,792 10,483 10,483 12,042 12,042 Fair value through income or loss Cash equivalents - Cash investments 2 1,346 1,346 708 708 Marketable securities Bank certificates of deposit (CDBs) 2 191 191 101 101 Financial Notes - Banks 2 906 906 705 705 Treasury Financial Notes (LFTs) 1 402 402 178 178 2,845 2,845 1,692 1,692 Derivative financial instruments (Swaps) 3 703 703 1,219 1,219 Concession financial assets - Distribution infrastructure 3 1,407 1,407 718 718
Schedule of changes in value of options	Schedule of changes in value of options Balance on December 31, 2019 483 Adjustment to fair value 53 Balance on December 31, 2020 536 Adjustment to fair value 100 Balance on December 31, 2021 636 Adjustment to fair value 36 Balance on December 31, 2022 672
Schedule of derivative instruments contracted Realized gain	Schedule of derivative instruments contracted Realized gain Assets Liability Maturity period Trade market Notional amount Realized gain / loss 2022 2021 US$ exchange variation + Rate (9.25% p.y.) R$ 152.01% of CDI Interest: Half-yearly Over the counter US$ 250 185 1,019 US$ exchange variation + Rate (9.25% p.y.) R$125.52% of CDI Interest: Half-yearly Over the counter US$ 500 (54) 155 US$ exchange variation higher than R$5.0984 US$ exchange variation lower than R$5.0984 August 03, 2021 Over the counter 2021: US$ 600 280 32 24 163 1,198
Schedule of derivative instruments contracted	Schedule of derivative instruments contracted Assets (1) Liability Maturity period Trade market Notional amount (2) Notional amount Fair value Notional amount Fair value US$ exchange variation + Rate (9.25% p.y.) R$ + 152.01% of CDI Interest: Half-yearly Over the counter US$ 250 428 273 873 706 US$ exchange variation + Rate (9.25% p.y.) R$ + 125.52% of CDI Interest: Half-yearly Over the counter US$ 500 568 339 578 507 996 612 1,451 1,213 Current asset 703 1,219 Current liabilities (91) (6) (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 a call spread was contracted for the principal, with floor at R$3.85/US$ and ceiling at R$5.00/US$, and 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$5.00 and assessing various strategies for mitigating the foreign exchange risk up to the maturity date of the transaction. The hedge instrument fully protects the payment of six-monthly interest, independently of the USD/BRL exchange rate . (2) In thousands of US$.
Schedule of fair value of derivative hedge instrument One	Schedule of fair value of derivative hedge instrument One Probable' scenario Adverse scenario Risk: foreign exchange rate exposure Base scenario US$1 = R$5.10 US$1 = 6.00 US dollar Loans (Note 22) (3,975) (3,885) (4,571) Suppliers (Itaipu Binacional) (Note 20) (274) (267) (315) (4,249) (4,152) (4,886) Net liabilities exposed (4,249) (4,152) (4,886) Net effect of exchange rate fluctuation 97 (637)
Schedule of Exchange rate risk	Schedule of Exchange rate risk 2022 2021 Exposure to exchange rates Foreign currency R$ Foreign currency R$ US dollar Loans (Note 22) (762) (3,975) (1,008) (5,623) Suppliers (Itaipu Binacional) (Note 20) (52) (274) (59) (331) (814) (4,249) (1,067) (5,954) Net liabilities exposed (4,249) (5,954)
Schedule of exposure to exchange rates	Schedule of exposure to exchange rates 2022 2021 Assets Cash equivalents - Cash investments (Note 6) - CDI 1,345 708 Marketable securities (Note 7) - CDI / SELIC 1,878 2,078 Restricted cash - CDI 16 19 CVA and in tariffs (Note 14) - SELIC 944 2,148 Assets 4,183 4,953 Liabilities Loans and debentures (Note 22) - CDI (2,041) (1,458) Loans and debentures (Note 22) - TJLP - (21) Sector financial liabilities (Note 14) - (51) Liabilities (2,041) (1,530) Net assets exposed 2,142 3,423
Schedule of exposure to exchange rates	Schedule of exposure to exchange rates Risk: Increase in Brazilian interest rates 2022 2023 Book value Probable' scenario Adverse scenario Selic 12.5% Selic 9.75% TJLP 7.2% TJLP 5.96% Assets Cash equivalents (Note 6) 1,345 1,513 1,476 Marketable securities (Note 7) 1,878 2,113 2,061 Restricted cash 16 18 17 CVA and Other financial components - SELIC (Note 14) 944 1,062 1,036 Assets 4,183 4,706 4,590 Liabilities Loans and debentures - CDI (Note 22) (2,041) (2,296) (2,240) Liabilities (2,041) (2,296) (2,240) Net assets exposed 2,142 2,410 2,350 Net effect of fluctuation in interest rates 268 208
Schedule of risk of increase in inflation	Schedule of risk of increase in inflation Exposure to increase in inflation 2022 2021 Assets Concession financial assets related to Distribution infrastructure - IPCA (1) 1,407 718 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 (1,069) (1,726) (1) Portion of the concession financial assets relating to the Regulatory Remuneration Base of Assets ratified by the grantor (ANEEL) after the 4 th
Schedule of exposure to exchange rates Risk	Schedule of exposure to exchange rates Risk Risk: increase in inflation index 2022 2023 Book value ‘Probable scenario’ ‘Adverse scenario’ IPCA 5.3% IPCA 7.9% IGPM 3.49% IGPM 6.9% Assets Concession financial assets related to Distribution infrastructure - IPCA (1) 1,370 1,442 1,478 Concession financial assets related to gas distribution infrastructure - IGPM 37 38 39 Concession Grant Fee - IPCA (Note 14) 2,950 3,107 3,184 Assets 4,357 4,587 4,701 Liabilities Loans and debentures - IPCA and IGP-DI (Note 22) (4,630) (4,875) (4,996) Debt agreed with pension fund (Forluz) - IPCA (Note 24) (251) (265) (271) Deficit of pension plan (Forluz) (Note 24) (545) (574) (588) Liabilities (5,426) (5,714) (5,855) Net liabilities exposed (1,069) (1,127) (1,154) Net effect of fluctuation in IPCA and IGP-M indexes (58) (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.
Schedule of financial instruments at interest rates	Schedule of financial instruments at interest rates 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 and debentures 55 536 1,244 10,439 618 12,892 Onerous concessions - 1 3 13 17 34 Debt with pension plan (Forluz) (Note 23) 15 30 136 93 - 274 Deficit of the pension plan (FORLUZ) (Note 23) 6 13 60 352 412 843 Up to 1 month 1 to 3 months 3 months to 1 year 1 to 5 years Over 5 years Total 76 580 1,443 10,897 1,047 14,043 - Fixed rate Suppliers 2,626 206 - - - 2,832 Total 2,702 786 1,443 10,897 1,047 16,875
Schedule of net liabilities and its equity	Schedule of net liabilities and its equity 2022 2021 Loans and debentures 10,579 11,364 (-) Cash and cash equivalents (1,441) (825) (-) Marketable securities (1,878) (2,078) (-) Derivative hedge instrument (1) (1,213) Net debt 6,648 7,248 Adjusted EBITDA 6,928 5,932 Net debt / Adjusted EBITDA 0.96 1.22
Schedule of consolidated net liabilities	Schedule of consolidated net liabilities 2022 2021 Total liabilities 31,888 32,584 (-) Cash and cash equivalents (1,441) (825) (-) Restricted cash (16) (19) Net liabilities 30,431 31,740 Total equity 21,783 19,462 Net liabilities / equity 1.40 1.62
Schedule of credit exposure	Schedule of credit exposure Group Equity Limit per bank (% of equity) (1) (2) AAA AA A BBB Federal Risk - 10 10 10 10 A1 Equal or over R$10 billion 9 8 7 6 A2 Between R$5 billion and R$10 billion 8 7 6 5 A3 Between R$2 billion and R$5 billion 7 6 5 4 A4 Between R$800 million and R$2 billion 6 5 4 - 1. The percentage assigned to each bank depends on individual assessment of indicators, e.g. liquidity, and quality of the credit portfolio. 2. When the institution has different ratings from different risk rating agencies, the rating that is most favorable for the institution is taken into account.
Fair value hedges [member]
IfrsStatementLineItems [Line Items]
Schedule of fair value of derivative hedge instrument One	Schedule of fair value of derivative hedge instrument Base scenario Probable' scenario 2023 Selic 12.75% Dollar 5.10 Adverse scenario 2023 Selic 15.75% Dollar 6.02 Swap (asset) 2,865 2,793 2,790 Swap (liability) (2,976) (2,872) (2,897) Option / Call spread 723 745 855 Derivative hedge instrument 612 666 748

COMMITMENTS (Tables)

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments
Schedule of detailed information about contractual obligations and commitments	Schedule of detailed information about contractual obligations and commitments 2023 2024 2025 2026 2027 2028 onwards Total Purchase of energy from Itaipu 1,819 1,819 1,819 1,819 1,819 36,375 45,470 Purchase of energy - auctions 3,886 3,932 3,524 3,808 3,631 54,111 72,892 Purchase of energy - ‘bilateral contracts’ 488 489 310 99 19 59 1,464 Quotas of Angra 1 and Angra 2 375 378 377 377 379 7,583 9,469 Transport of energy from Itaipu 201 222 222 221 221 3,305 4,392 Other energy purchase contracts 5,543 5,044 4,486 4,086 3,967 28,212 51,338 Physical quota guarantees 828 777 704 634 535 11,153 14,631 Total 13,140 12,661 11,442 11,044 10,571 140,798 199,656

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Subsequent Events
Schedule of disposal process	Schedule of disposal process Generation plant Ledger Beginning of the operation Installed capacity (MW) Physical guarantee (MWm) Commercial Operation Status Site CEMIG GT CGH Bom Jesus do Galho Registry 1931 0.36 0.13 Out of operation Minas Gerais CGH Xicão Registry 1942 1.81 0.61 In operation Minas Gerais CGH Sumidouro Registry 1954 2.12 0.53 In operation Minas Gerais PCH São Bernardo Concession 1948 6.82 3.42 In operation Minas Gerais CGH Santa Marta Registry 1944 1.00 0.58 In operation Minas Gerais CGH Santa Luzia (1) Registry 1958 0.70 N/A In operation Minas Gerais CGH Salto Morais Registry 1957 2.39 0.60 In operation Minas Gerais PCH Rio de Pedras Concession 1928 9.28 2.15 In operation Minas Gerais CGH Pissarrão Registry 1925 0.80 0.55 In operation Minas Gerais CGH Lages (1) Registry 1955 0.68 N/A In operation Minas Gerais CGH Jacutinga Registry 1948 0.72 0.57 In operation Minas Gerais CGH Anil Registry 1964 2.06 1.10 In operation Minas Gerais Horizontes CGH Salto do Paraopeba Authorization 1955 2.46 2.21 Out of operation Minas Gerais CGH Salto Passo Velho Authorization 2001 1.80 1.64 In operation Santa Catarina PCH Salto Voltão Authorization 2001 8.20 7.36 In operation Santa Catarina

OPERATING CONTEXT (Details)

OPERATING CONTEXT (Details)	12 Months Ended
	Dec. 31, 2022
Madeira Energia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Madeira Energia S.A. (‘Madeira’)
Classification	Affiliated company
Description	Corporation engaged in the construction and commercial operation of the Santo Antônio Hydroelectric Plant, through its subsidiary Santo Antônio Energia S.A., in the basin of the Madeira River, in the State of Rondônia.
Fip Melbourne [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	FIP Melbourne (Usina de Santo Antônio)
Classification	Affiliated entity
Description	Investment fund managed by Banco Modal S.A., whose objective is to seek appreciation of capital invested through acquisition of shares, convertible debentures or warrants issued by listed or unlisted companies, and/or other assets. This fund held 83% of the share capital of SAAG Investimentos S.A. (‘SAAG’), the objects of which are to own equity in Madeira Energia S.A. (‘Mesa’).
Renova Energia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Renova Energia S.A. (‘Renova Energia’) - In-Court Supervised Reorganization
Classification	Jointly controlled entity
Description	Listed company engaged in the development, construction and operation of plants generating power from renewable sources - wind power, small hydro plants (SHPs), and solar energy; trading of energy; and related activities, In-Court Supervised Reorganization. Renova is the owner of three Small Hydroelectric Plants, representing 5.7 MW of the total installed generation capacity of CEMIG GT. In 2021 CEMIG GT classified its equity interest in Renova as a non-current asset held for sale.
Guanhaes Energia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Guanhães Energia S.A. (‘Guanhães Energia’)
Classification	Jointly controlled entity
Description	Corporation engaged in the production and sale of energy through building and commercial operation of the following Small Hydro Plants: Dores de Guanhães, Senhora do Porto and Jacaré, in the county of Dores de Guanhães; and Fortuna II, in the county of Virginópolis, in Minas Gerais.
Paracambi Energetica S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Paracambi Energética S.A. (‘formerly LightGer’) (1)	[1]
Classification	Jointly controlled entity	[1]
Description	Corporation classified as independent power producer, formed to build and operate the Paracambi Small Hydro Plant (or PCH), on the Ribeirão das Lages river in the county of Paracambi, Rio de Janeiro State.	[1]
Usina Hidreletrica Itaocara S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Usina Hidrelétrica Itaocara S.A. (‘UHE Itaocara’)
Classification	Jointly controlled entity
Description	Corporation, comprising the partners of the UHE Itaocara Consortium, formed by CEMIG GT and Itaocara Energia (of the Light group), responsible for construction of the Itaocara I Hydroelectric Plant.
Hidreletrica Cachoeirao S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Hidrelétrica Cachoeirão S.A. (‘Cachoeirão’)
Classification	Jointly controlled entity
Description	Production and sale of energy as an independent power producer, through the Cachoeirão hydroelectric power plant located at Pocrane, in the State of Minas Gerais.
Hidreletrica Pipoca S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Hidrelétrica Pipoca S.A. (‘Pipoca’)
Classification	Jointly controlled entity
Description	Independent production of energy, through construction and commercial operation of the Pipoca Small Hydro Plant (SHP, or Pequena Central Hidrelétrica - PCH), on the Manhuaçu river, in the municipalities of Caratinga and Ipanema, in Minas Gerais State.
Retiro Baixo Energetica S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Retiro Baixo Energética S.A. (‘RBE’)
Classification	Jointly controlled entity
Description	Corporation that holds the concession to operate the Retiro Baixo Hydroelectric Plant, on the Paraopeba river, in the São Francisco River basin, in the municipalities of Curvelo and Pompeu, in Minas Gerais.
Amazonia Energia Participacoes S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Amazônia Energia Participações S.A (‘Amazônia Energia’)
Classification	Jointly controlled entity
Description	Special-purpose company created by CEMIG GT (74.50% ownership) and Light (25.50%), for acquisition of an equity interest of 9.77% in Norte Energia S.A. (‘Nesa’), the company holding the concession for the Belo Monte Hydroelectric Plant, on the Xingu River, in the Northern Brazilian State of Pará.
Alianca Norte Energia Participacoes S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Aliança Norte Energia Participações S.A. (‘Aliança Norte’)
Classification	Jointly controlled entity
Description	Special-purpose company created by CEMIG GT (49% ownership) and Vale S.A. (51%), for acquisition of an equity interest of 9% in Norte Energia S.A. (‘Nesa’), the company holds the concession for the Belo Monte Hydroelectric Plant, on the Xingu River, in the Northern Brazilian State of Pará.
Baguari Energia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Baguari Energia S.A. (‘Baguari Energia’)
Classification	Jointly controlled entity
Description	Corporation engaged in the construction, operation, maintenance and commercial operation of the Baguari Hydroelectric Plant, through participation in the UHE Baguari Consortium (Baguari Energia 49.00%, Neoenergia 51.00%), on the Doce river in Governador Valadares, Minas Gerais.
Alianca Geracaode Energia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Aliança Geração de Energia S.A. (‘Aliança’)
Classification	Jointly controlled entity
Description	Unlisted company created by CEMIG GT and Vale S.A. as a platform for consolidation of generation assets held by the two parties in generation consortia, and investments in future generation projects. For their shares, the two parties subscribed the following generation plant assets: Porto Estrela, Igarapava, Funil, Capim Branco I, Capim Branco II, Aimorés, and Candonga. Subsequently, Santo Inácio Wind farm was added to the portfolio, which went in operation in December 2017. With these assets Aliança has total installed generation capacity, in operation, of 1,257 MW (physical offtake guarantee 707 MW average). It also has other generation projects. Vale and CEMIG GT respectively hold 55% and 45% of the total capital.
Transmissora Aliancade Energia Eletrica S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Transmissora Aliança de Energia Elétrica S.A. (‘Taesa’)
Classification	Jointly controlled entity
Description	Corporation engaged in the construction, operation and maintenance of energy transmission facilities in all regions of Brazil through direct and indirect equity interests in investees
U F V 4 [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	UFV Janaúba Geração de Energia Elétrica Distribuída SA UFV Corinto Geração de Energia Elétrica Distribuída SA UFV Manga Geração de Energia Elétrica Distribuída SA UFV Bonfinópolis II Geração de Energia Elétrica Distribuída SA UFV Lagoa Grande Geração de Energia Elétrica Distribuída SA, UFV Lontra Geração de Energia Elétrica Distribuída SA, UFV Mato Verde Geração de Energia Elétrica Distribuída SA, UFV Mirabela Geração de Energia Elétrica Distribuída SA, UFV Porteirinha Geração de Energia Elétrica Distribuída SA, UFV Porteirinha II Geração de Energia Elétrica Distribuída SA e UFV Brasilândia Geração de Energia Elétrica Distribuída S.A. Apolo I Empreendimentos e Energia S.A. G2 Campo Lindo I Energia S.A. G2 Campo Lindo II Energia S.A. G2 Olaria I Energia S.A. UFV Fazenda Prudente SPE LTDA
Classification	Jointly controlled entity
Description	Generation of electric power from photovoltaic solar sources to the Distributed Generation market (‘Geração Distribuída’), with total installed capacity of 72.57MWp.
Cemig Geracaoe Transmissao S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração e Transmissão S.A. (‘CEMIG GT’ or ‘CEMIG Geração e Transmissão’)
Classification	Subsidiary
Description	Subsidiary engaged in the energy generation and transmission services. Its shares are listed in Brazil, but are not actively traded. CEMIG GT has interests in 68 power plants (60 of which are hydroelectric, 7 are wind power and 1 is solar) and associated transmission lines, most of which are part of the Brazilian national generation and transmission grid system, with total installed generation capacity of 5,517 MW.
Cemig Baguari [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Baguari
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as an independent power producer and in interests in investees or joint operations that are engaged in the production and sale of energy in future projects.
Cemig Geracao Tres Marias S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração Três Marias S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Três Marias Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 396 MW, and guaranteed offtake level of 239 MW average.
Cemig Geracao Salto Grandes S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração Salto Grande S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Salto Grande Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 102 MW, and guaranteed offtake level of 75 MW average.
Cemig Geracao Itutinga S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração Itutinga S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Itutinga Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 52 MW, and guaranteed offtake level of 28 MW average.
Cemig Geracao Camargos S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração Camargos S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Camargos Hydroelectric Plant, and sale and trading of energy in the Free Market. This subsidiary has installed capacity of 46 MW, and guaranteed offtake level of 21 MW average.
Cemig Geracao Sul S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração Sul S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as public concession holder, by commercial operation of the Coronel Domiciano, Marmelos, Joasal, Paciência and Piau Small Hydroelectric Plants, and trading in energy in the Free Market. Aggregate installed generation capacity is 39.53 MW; guaranteed offtake level of 27.42 MW average.
Cemig Geracao Leste S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração Leste S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as public concession holder, by operation of the Dona Rita, Sinceridade, Neblina, Ervália, Tronqueiras and Peti Small Hydroelectric Plants, and trading in energy in the Free Market. Aggregate installed generation capacity of these plants is 35.16 MW; guaranteed offtake level of 18.64 MW average.
Cemig Geracao Oeste S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração Oeste S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as public service concession holder, by commercial operation of the Gafanhoto, Cajuru and Martins Small Hydroelectric Plants, and sale and trading of energy in the Free Market. It has aggregate installed capacity of 28.90 MW, and guaranteed offtake level of 11.21 MW average.
Rosal Energia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Rosal Energia S.A. (‘Rosal’)
Classification	Subsidiary
Description	Corporation that holds the concession to generate and sell energy, operating the Rosal Hydroelectric Plant, on the border between the states of Rio de Janeiro and Espírito Santo.
Sa Carvalho S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Sá Carvalho S.A. (‘Sá Carvalho’)
Classification	Subsidiary
Description	Corporation that holds the concession to generate and sell energy, operating the Sá Carvalho Hydroelectric Plant.
Horizontes Energia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Horizontes Energia S.A. (‘Horizontes’)
Classification	Subsidiary
Description	Corporation that is classified as an independent power producer operating the Machado Mineiro and Salto do Paraopeba Hydroelectric Plants in Minas Gerais; and the Salto do Voltão and Salto do Passo Velho Hydroelectric Plants, in the state of Santa Catarina.
Cemig P C H S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG PCH S.A. (‘PCH’)
Classification	Subsidiary
Description	Corporation that is classified as an independent power producer operating the Pai Joaquim hydroelectric power plant.
Cemig Trading S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Trading S.A. (‘CEMIG Trading’)
Classification	Subsidiary
Description	Corporation engaged in trading and intermediation of energy.
Empresade Servicose Comercializacaode Energia Eletrica S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Empresa de Serviços e Comercialização de Energia Elétrica S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy as an independent power producer, in future projects.
Cemig Geracao Poco Fundo [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Geração Poço Fundo
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy, as an independent producer, through construction and operation of the hydroelectric power plant Poço Fundo, located in Machado River, in the State of Minas Gerais.
Central Eolica Praiasde Parajuru S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Central Eólica Praias de Parajuru S.A. (‘Central Eólica Praias de Parajuru’)
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy at the wind power plant of the same name in the northeastern Brazilian state of Ceará.
Central Eolica Voltado Rio S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Central Eólica Volta do Rio S.A.
Classification	Subsidiary
Description	Corporation engaged in the production and sale of energy at the wind power plant of the same name in Acaraú, northeastern Brazilian state of Ceará.
Cemig Distribuicao S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Distribuição S.A.
Classification	Subsidiary
Description	Subsidiary, whose shares are listed in Brazil but are not actively traded; engaged in the distribution of energy through networks and distribution lines throughout almost the whole of Minas Gerais State.
Companhiade Gasde Minas Gerais [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Companhia de Gás de Minas Gerais (‘Gasmig’)
Classification	Subsidiary
Description	Corporation engaged in the acquisition, transportation and distribution of combustible gas or sub-products and derivatives, through a concession for the distribution of gas in the State of Minas Gerais.
Efficientia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	CEMIG Sim
Classification	Subsidiary
Description	Corporation that provides energy efficiency and optimization services and energy solutions through studies and execution of projects; and services of operation and maintenance of energy supply facilities.
Companhia De Transmissao Centroeste De Minas Centroeste [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Companhia de Transmissão Centroeste de Minas (‘Centroeste’)
Classification	Subsidiary
Description	Corporation engaged in the construction, operation and maintenance of the transmission line - part of the national grid.
Sete Lagoas Transmissora De Energia S A [Member]
IfrsStatementLineItems [Line Items]
Name of subsidiary	Sete Lagoas Transmissora de Energia S.A. (‘SLTE’)
Classification	Subsidiary
Description	Energy transmission service concession, through construction, operation and maintenance of the energy transmission infrastructure of the Sete Lagoas 4 Substation in the city of Sete Lagoas, Minas Gerais.
[1]On June 23, 2022, Light S/A completed the sale of its equity holdings in Guanhães Energia and in Paracambi (formerly LightGer) to Brasal Energia S.A. The operation comprised the sale to Brasal Energia S.A. of the whole of the equity interest held by Light S/A, of 51% of the share capital of LightGer and of Guanhães Energia. On November 8, 2022, an Extraordinary General Assembly of the investee approved the amendment to the bylaws that changed its corporate name to ‘Paracambi Energética S.A.’.

BASIS OF PREPARATION (Details)

BASIS OF PREPARATION (Details)	12 Months Ended
	Dec. 31, 2022
I A S 37 [Member]
IfrsStatementLineItems [Line Items]
Standard	IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
Main charges	Specification of which costs the entity needs to include when assessing whether a contract is onerous. The amendment applies a 'directly related cost approach', whereby the cost that directly relates to a contract to provide goods or services includes incremental costs and a cost allocation directly related to the contract activities. General and administrative costs do not relate directly to a contract and are excluded unless they are explicitly charged to the counterparty under the contract.
Effective date	January 1, 2022
I A S 16 [Member]
IfrsStatementLineItems [Line Items]
Standard	IAS 16 - Fixed Assets
Main charges	Refers to the impossibility for entities to deduct from the cost of property, plant and equipment any revenues arising from the sale of items produced while the asset is established in the location and condition necessary for it to be capable of operating in the manner intended by management. These revenues and associated costs must be recognized directly in income.
Effective date	January 1, 2022
I F R S 3 [Member]
IfrsStatementLineItems [Line Items]
Standard	IFRS 3 - Business Combination
Main charges	In addition to the changes related to the reference to the conceptual framework, which did not significantly change the required standards, an exception to the IFRS 3 recognition principle was added to avoid the problem of potential ‘day 2’ gains and losses arising from contingent liabilities and liabilities that would be in the scope of IAS 37 or IFRIC 21 if incurred separately.
Effective date	January 1, 2022
IFRS 17 [member]
IfrsStatementLineItems [Line Items]
Standard	IFRS 17 - Insurance contracts, issued by the IASB in May 2017
Main charges	The standard, not yet issued in Brazil, has the general objective of providing an accounting model for insurance contracts, regardless of the type of entity that issues them, that is more useful and consistent for insurance issuers, and is not initially applicable to the Company and its subsidiaries. This standard does not have a corresponding standard in Brazil.
Effective date	January 1, 2023
I A S 1 [Member]
IfrsStatementLineItems [Line Items]
Standard	IAS 1 - Review of the classification of liabilities as current and non-current
Main charges	Clarify, among others, the concept of deferring the settlement of a liability, in addition to defining that the right to defer must exist at the end of the reporting period and that the classification is independent of the probability that the entity will exercise its right to defer. In addition, the revision states that only if the derivative embedded in a convertible liability is an equity instrument will the terms of the liability not impact its classification.
Effective date	January 1, 2023
I A S 8 [Member]
IfrsStatementLineItems [Line Items]
Standard	IAS 08 - Accounting Policies, Changes in Estimates and Correction of Errors - Definition of accounting estimates
Main charges	Clarify the distinction between changes in accounting estimates, changes in accounting policies, and correction of errors, as well as how entities use measurement techniques and inputs to develop accounting estimates
Effective date	January 1, 2023
I F R S Practice Statement 2 [Member]
IfrsStatementLineItems [Line Items]
Standard	IAS 01 and IFRS Practice Statement 2 - Making Materiality Judgements
Main charges	Assists entities in providing accounting policy disclosures that are more useful by replacing the requirement to disclose significant accounting policies with disclosure of material accounting policies and adds guidance on how the entity applies the concept of materiality when making accounting policy disclosure decisions.
Effective date	January 1, 2023
I A S 12 [Member]
IfrsStatementLineItems [Line Items]
Standard	IAS 12 - Deferred tax related to assets and liabilities arising from a unique transaction
Main charges	Restrict the scope of the initial recognition exemption so that it does not apply to transactions that give rise to equal and offsetting temporary differences, resulting in the recognition of a deferred tax asset and a deferred tax liability for temporary differences arising from the initial recognition of leases and decommissioning provisions.
Effective date	January 1, 2023

PRINCIPLES OF CONSOLIDATION (De

PRINCIPLES OF CONSOLIDATION (Details)	12 Months Ended
	Dec. 31, 2022
Principles Of Consolidation
Form of valuation	Consolidation
Percentage of ownership in subsidiary direct interest	100%
Form of valuation	Consolidation
Percentage of ownership in subsidiary direct interest	100%
Form of valuation	Consolidation
Percentage of ownership in subsidiary direct interest	99.57%
Form of valuation	Consolidation
Percentage of ownership in subsidiary direct interest	100%
Form of valuation	Consolidation
Percentage of ownership in subsidiary direct interest	100%

CONCESSIONS AND AUTHORIZATION_2

CONCESSIONS AND AUTHORIZATIONS (Details)	12 Months Ended
	Dec. 31, 2022
Central Geradora Elica Praias De Parajuru Wind Power Plants [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Central Eólica Praias de Parajuru (‘Parajuru’)	[1]
Concession or authorization contract	Resolution 526/2002	[1]
Expiration date	09/2032	[1]
Central Geradora Elica Volta Do Rio Wind Power Plants [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Central Eólica Volta do Rio (‘Volta do Rio’)	[1]
Concession or authorization contract	Resolution 660/2001	[1]
Expiration date	01/2031	[1]
National Grid [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[2]
Concession or authorization contract	006/1997	[2]
Expiration date	01/2043	[2]
Itajuba Substation [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[2]
Concession or authorization contract	79/2000	[2]
Expiration date	10/2030	[2]
Furnas Pimenta [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Companhia de Transmissão Centroeste de Minas S.A. (‘Centroeste’)	[2]
Concession or authorization contract	004/2005	[2]
Expiration date	03/2035	[2]
Subestacao Sete Lagoas [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Sete Lagoas	[1],[2]
Concession or authorization contract	006/2011	[1],[2]
Expiration date	06/2041	[1],[2]
Energy Distribution [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG D
Concession or authorization contract	002/1997
Expiration date	12/2045
Energy Distribution 1 [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG D
Concession or authorization contract	003/1997
Expiration date	12/2045
Energy Distribution 2 [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG D
Concession or authorization contract	004/1997
Expiration date	12/2045
Energy Distribution 3 [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG D
Concession or authorization contract	005/1997
Expiration date	12/2045
Gas distribution [member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Gasmig
Concession or authorization contract	State Law 11,021/1993
Expiration date	01/2053
Emborcacao Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[3],[4],[5]
Concession or authorization contract	07/1997	[3],[4],[5]
Expiration date	05/2027	[3],[4],[5]
Nova Ponte Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[3],[4],[5]
Concession or authorization contract	07/1997	[3],[4],[5]
Expiration date	08/2027	[3],[4],[5]
Santa Luzia Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[5]
Concession or authorization contract	07/1997	[5]
Expiration date	02/2026	[5]
Sa Carvalho Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Sá Carvalho	[4],[5],[6]
Concession or authorization contract	01/2004	[4],[5],[6]
Expiration date	08/2026	[4],[5],[6]
Rosal Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Rosal Energia	[4],[5]
Concession or authorization contract	01/1997	[4],[5]
Expiration date	12/2035	[4],[5]
Machado Mineiro Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Horizontes Energia	[5],[7]
Concession or authorization contract	Resolution 331/2002	[5],[7]
Expiration date	05/2027	[5],[7]
Salto Voltao Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Horizontes Energia	[5],[7]
Concession or authorization contract	Resolution 331/2002	[5],[7]
Expiration date	06/2033	[5],[7]
Salto Paraopeba Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Horizontes Energia	[5],[8]
Concession or authorization contract	Resolution 331/2002	[5],[8]
Expiration date	10/2030	[5],[8]
Salto Do Passo Velho Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	Horizontes Energia	[5],[7]
Concession or authorization contract	Resolution 331/2002	[5],[7]
Expiration date	03/2031	[5],[7]
Pch Pai Joaquim Hydro Electric Plants Member [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG PCH S.A. (‘CEMIG PCH’)	[4],[5]
Concession or authorization contract	Authorizing Resolution 377/2005	[4],[5]
Expiration date	04/2032	[4],[5]
Irape Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[4],[5]
Concession or authorization contract	14/2000	[4],[5]
Expiration date	09/2037	[4],[5]
Queimado Consortium [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[4],[5]
Concession or authorization contract	06/1997	[4],[5]
Expiration date	06/2034	[4],[5]
Rio De Pedras Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[4],[5]
Concession or authorization contract	02/2013	[4],[5]
Expiration date	12/2025	[4],[5]
Poco Fundo Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Poço Fundo S.A. (‘CEMIG Geração Poço Fundo’)	[4],[5],[9]
Concession or authorization contract	01/2021	[4],[5],[9]
Expiration date	05/2052	[4],[5],[9]
Sao Bernardo Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG GT	[4],[5]
Concession or authorization contract	02/2013	[4],[5]
Expiration date	06/2027	[4],[5]
Tres Marias Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	EMIG Geração Três Marias S.A. (‘CEMIG Geração Três Marias’)	[4],[10]
Concession or authorization contract	08/2016	[4],[10]
Expiration date	01/2053	[4],[10]
Salto Grande Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Salto Grande S.A. (‘CEMIG Geração Salto Grande’)	[4],[10]
Concession or authorization contract	09/2016	[4],[10]
Expiration date	01/2053	[4],[10]
Itutinga Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Itutinga S.A. (‘CEMIG Geração Itutinga’)	[4],[10]
Concession or authorization contract	10/2016	[4],[10]
Expiration date	01/2053	[4],[10]
Camargos Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Camargos S.A. (‘CEMIG Geração Camargos’)	[4],[10]
Concession or authorization contract	11/2016	[4],[10]
Expiration date	01/2053	[4],[10]
Coronel Domiciano [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Sul S.A. (‘CEMIG Geração Sul’)	[4],[10]
Concession or authorization contract	12/2016 and 13/2016	[4],[10]
Expiration date	04/2047	[4],[10]
Joasal Marmelos Paciencia And Piau [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Sul S.A. (‘CEMIG Geração Sul’)	[4],[10]
Concession or authorization contract	12/2016 and 13/2016	[4],[10]
Expiration date	01/2053	[4],[10]
Dona Rita [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Leste S.A. (‘CEMIG Geração Leste’)	[4],[10]
Concession or authorization contract	14/2016 and 15/2016	[4],[10]
Expiration date	07/2050	[4],[10]
Ervalia And Neblina [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Leste S.A. (‘CEMIG Geração Leste’)	[4],[10]
Concession or authorization contract	14/2016 and 15/2016	[4],[10]
Expiration date	04/2047	[4],[10]
Peti [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Leste S.A. (‘CEMIG Geração Leste’)	[4],[10]
Concession or authorization contract	14/2016 and 15/2016	[4],[10]
Expiration date	01/2053	[4],[10]
Sinceridade [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Leste S.A. (‘CEMIG Geração Leste’)	[4],[10]
Concession or authorization contract	14/2016 and 15/2016	[4],[10]
Expiration date	03/2047	[4],[10]
Tronqueiras [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Leste S.A. (‘CEMIG Geração Leste’)	[4],[10]
Concession or authorization contract	14/2016 and 15/2016	[4],[10]
Expiration date	12/2046	[4],[10]
Cajuru Gafanhoto And Martins Hydroelectric Plants [Member] | National Electrical Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Company holding concession or authorization	CEMIG Geração Oeste S.A. (‘CEMIG Geração Oeste’)	[4],[10]
Concession or authorization contract	16/2016	[4],[10]
Expiration date	01/2053	[4],[10]
[1]Refer to concessions, by means of authorization, of wind power generation in the independent production modality, commercialized in the scope of Alternative power source program (‘Proinfa’). The assets linked to the exploration right are registered in intangible assets.[2]These refer to power transmission concession agreements which, in accordance with IFRS 15, are classified as contract assets as they are subject to the satisfaction of performance obligations in the provision of the electric energy transmission service.[3]On July 17, 2020, CEMIG GT filed a statement of its interest in extending these plants concession, to ensure its right of option under the legislative changes currently under discussion, relating to the group of measures to modernize the energy sector. Any actual decision will only be made after publication by the Brazilian Mining and Energy Ministry and by the grantor, ANEEL (‘ Agência Nacional de Energia Elétrica’

CONCESSIONS AND AUTHORIZATION_3

CONCESSIONS AND AUTHORIZATIONS (Details 1) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)	[1]
Irape Enterprise [Member]
IfrsStatementLineItems [Line Items]
Nominal value in 2022	R$ 49	[2]
Present value in 2022	R$ 22	[2]
Period of the concession	03/2006 - 09/2037	[2]
Updating indexer	IGPM	[2]
Queimado [Member]
IfrsStatementLineItems [Line Items]
Nominal value in 2022	R$ 11	[3]
Present value in 2022	R$ 6	[3]
Period of the concession	01/2004 - 06/2034	[3]
Updating indexer	IGPM	[3]
[1]During the period of the extension of the concession term, the generator will freely dispose of the energy from the undertaking, under the terms of Law 13,203/2015, with the other clauses unchanged for both contracts.[2]In October 2022, through the 4th amendment to Concession Agreement No. 014/2000, the term of the concession for the Irapé Hydroelectric Plant was extended, in accordance with Authoritative Resolution No. 12,255 of July 5, 2022, and ReH No. 2,932, of September 14, 2021;[3]In October 2022, by means of the 3rd amendment to Concession Contract 006/1997, the term of the concession for the Usina Hidrelétrica Queimado was extended, pursuant to Authoritative Resolution 11,998 of July 7, 2022, and ReH No. 2,932, of September 14, 2021;

CONCESSIONS AND AUTHORIZATION_4

CONCESSIONS AND AUTHORIZATIONS (Details 2) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
Irape Enterprise [Member]
IfrsStatementLineItems [Line Items]
Interest	100%	[1]
[custom:ConcessionAmountPaid-0]	R$ 3	[1]
[custom:NominalValueOfAmountsToBePaidInNextTwelveMonths-0]	3	[1]
[custom:PresentValueOfAmountsToBePaidInNextTwelveMonths-0]	R$ 3	[1]
Queimado [Member]
IfrsStatementLineItems [Line Items]
Interest	82.50%	[2]
[custom:ConcessionAmountPaid-0]	R$ 1	[2]
[custom:NominalValueOfAmountsToBePaidInNextTwelveMonths-0]	1	[2]
[custom:PresentValueOfAmountsToBePaidInNextTwelveMonths-0]	R$ 1	[2]
[1]Certificados de Depósito Bancário[2]Overnight

CONCESSIONS AND AUTHORIZATION_5

CONCESSIONS AND AUTHORIZATIONS (Details Narrative)	1 Months Ended	12 Months Ended
	Apr. 28, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Discount of future payments		12.50%
Concession expired		December 2045
Capital cost rate	8.71%	11.36%	9.44%
Average interest rate	(10.05%)
Two Thousand Twenty [Member]
IfrsStatementLineItems [Line Items]
Percentage of Selic rate		111%

OPERATING SEGMENTS (Details)

OPERATING SEGMENTS (Details) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
NET REVENUE	R$ 34463	R$ 33646	R$ 25228
OPERATING COSTS AND EXPENSES
Post-employment obligations	482	422	367
Materials, outsourced services and others expenses (revenues)	149	94
Construction costs	(3,536)	(2,036)	(1,581)
OPERATING COSTS AND EXPENSES	(6,123)	(4,752)
Finance expenses	1,500	844	2,445
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX	4,120	4,699	3,801
Income tax and social contribution tax	(26)	(946)
NET INCOME FOR THE YEAR	4,094	3,753	2,865
Non-controlling interests	2	2	1
Periodic Tariff Revision, net		215	502
Operating segments [member] | Generation Segment [Member]
IfrsStatementLineItems [Line Items]
NET REVENUE	2,661	2,921	2,589
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID	(331)	(795)	(528)
OPERATING COSTS AND EXPENSES
Personnel	(162)	(149)	(170)
‘Employees and managers’ income sharing	(15)	(14)	(16)
Post-employment obligations	(66)	(5)	(42)
Materials, outsourced services and others expenses (revenues)	(395)	(209)	(178)
Depreciation and amortization	(328)	(254)	(205)
Operating provisions and impairment	(18)	(20)	(32)
Construction costs
Total operating costs	(984)	(651)	(643)
OPERATING COSTS AND EXPENSES	(1,315)	(1,446)	(1,171)
Equity in earnings of unconsolidated investees, net	(2)		11
Gains arising from the sale of non-current asset held for sale
Fair value of business combination
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)	1,344	2,561	1,429
Finance expenses	(150)	(758)	(322)
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX	1,194	1,803	1,107
Income tax and social contribution tax	(307)	(409)	(308)
NET INCOME FOR THE YEAR	887	1,394	799
Equity holders of the parent	887	1,394	799
Non-controlling interests
Periodic Tariff Revision, net
Renegotiation of hydrological risk (Law 14,052/20), net		1,032
Equity in earnings of unconsolidated investees, net		54
Periodic Tariff Revision, net
Operating segments [member] | Transmission Segment [Member]
IfrsStatementLineItems [Line Items]
NET REVENUE	1,195	1,094	778
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID
OPERATING COSTS AND EXPENSES
Personnel	(135)	(115)	(102)
‘Employees and managers’ income sharing	(11)	(14)	(14)
Post-employment obligations	(42)	3	(38)
Materials, outsourced services and others expenses (revenues)	(96)	(94)	(65)
Depreciation and amortization		(3)	(5)
Operating provisions and impairment	(3)	(12)	7
Construction costs	(291)	(184)	(147)
Total operating costs	(578)	(419)	(364)
OPERATING COSTS AND EXPENSES	(578)	(419)	(364)
Equity in earnings of unconsolidated investees, net	3
Gains arising from the sale of non-current asset held for sale
Fair value of business combination		4	51
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)	620	894	967
Finance expenses	(96)	(395)	(152)
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX	524	499	815
Income tax and social contribution tax	(174)	(78)	(222)
NET INCOME FOR THE YEAR	350	421	593
Equity holders of the parent	350	421	593
Non-controlling interests
Periodic Tariff Revision, net		215
Renegotiation of hydrological risk (Law 14,052/20), net
Equity in earnings of unconsolidated investees, net
Periodic Tariff Revision, net			502
Operating segments [member] | Tranding Segment [Member]
IfrsStatementLineItems [Line Items]
NET REVENUE	7,918	6,430	5,382
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID	(6,880)	(5,735)	(5,027)
OPERATING COSTS AND EXPENSES
Personnel	(12)	(20)	(16)
‘Employees and managers’ income sharing	(6)	(3)	(2)
Post-employment obligations	(10)	(1)	(6)
Materials, outsourced services and others expenses (revenues)	(14)	(14)	(11)
Depreciation and amortization		(1)	(1)
Operating provisions and impairment	(34)	(14)	(1)
Construction costs
Total operating costs	(76)	(53)	(37)
OPERATING COSTS AND EXPENSES	(6,956)	(5,788)	(5,064)
Equity in earnings of unconsolidated investees, net
Gains arising from the sale of non-current asset held for sale
Fair value of business combination
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)	962	642	318
Finance expenses	34	15	21
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX	996	657	339
Income tax and social contribution tax	(314)	(224)	(81)
NET INCOME FOR THE YEAR	682	433	258
Equity holders of the parent	682	433	258
Non-controlling interests
Periodic Tariff Revision, net
Renegotiation of hydrological risk (Law 14,052/20), net
Equity in earnings of unconsolidated investees, net
Periodic Tariff Revision, net
Operating segments [member] | Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
NET REVENUE	20,919	22,345	16,512
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID	(11,938)	(14,853)	(9,960)
OPERATING COSTS AND EXPENSES
Personnel	(913)	(847)	(886)
‘Employees and managers’ income sharing	(40)	(94)	(93)
Post-employment obligations	(421)	19	(297)
Materials, outsourced services and others expenses (revenues)	(1,785)	(1,524)	(1,327)
Depreciation and amortization	(738)	(683)	(668)
Operating provisions and impairment	(398)	(198)	(274)
Construction costs	(3,193)	(1,802)	(1,384)
Total operating costs	(7,488)	(5,129)	(4,929)
OPERATING COSTS AND EXPENSES	(19,426)	(19,982)	(14,889)
Equity in earnings of unconsolidated investees, net
Gains arising from the sale of non-current asset held for sale
Fair value of business combination
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)	1,493	2,363	1,623
Finance expenses	(1,115)	(7)	22
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX	378	2,356	1,645
Income tax and social contribution tax	67	(655)	(430)
NET INCOME FOR THE YEAR	445	1,701	1,215
Equity holders of the parent	445	1,701	1,215
Non-controlling interests
Periodic Tariff Revision, net
Renegotiation of hydrological risk (Law 14,052/20), net
Equity in earnings of unconsolidated investees, net
Periodic Tariff Revision, net
Operating segments [member] | Investees Segments [Member]
IfrsStatementLineItems [Line Items]
NET REVENUE	3,697	2,858	1,673
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID	(2,736)	(2,011)	(1,083)
OPERATING COSTS AND EXPENSES
Personnel	(130)	(109)	(102)
‘Employees and managers’ income sharing	(11)	(9)	(17)
Post-employment obligations	(87)	(32)	(55)
Materials, outsourced services and others expenses (revenues)	(203)	(165)	(110)
Depreciation and amortization	(109)	(108)	(110)
Operating provisions and impairment	(3)	(120)	(123)
Construction costs	(52)	(50)	(50)
Total operating costs	(595)	(593)	(567)
OPERATING COSTS AND EXPENSES	(3,331)	(2,604)	(1,650)
Equity in earnings of unconsolidated investees, net	844		346
Gains arising from the sale of non-current asset held for sale	52	109
Fair value of business combination	5
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)	1,267	491	369
Finance expenses	(239)	(1,107)	(474)
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX	1,028	(616)	(105)
Income tax and social contribution tax	702	420	105
NET INCOME FOR THE YEAR	1,730	(196)
Equity holders of the parent	1,728	(198)	(1)
Non-controlling interests	2	2	1
Periodic Tariff Revision, net
Renegotiation of hydrological risk (Law 14,052/20), net
Equity in earnings of unconsolidated investees, net		128
Periodic Tariff Revision, net
Operating segments [member] | Total Segments [Member]
IfrsStatementLineItems [Line Items]
NET REVENUE	36,390	35,648	26,934
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID	(21,885)	(23,394)	(16,598)
OPERATING COSTS AND EXPENSES
Personnel	(1,352)	(1,240)	(1,276)
‘Employees and managers’ income sharing	(83)	(134)	(142)
Post-employment obligations	(626)	(16)	(438)
Materials, outsourced services and others expenses (revenues)	(2,481)	(2,006)	(1,691)
Depreciation and amortization	(1,182)	(1,049)	(989)
Operating provisions and impairment	(456)	(364)	(423)
Construction costs	(3,536)	(2,036)	(1,581)
Total operating costs	(9,716)	(6,845)	(6,540)
OPERATING COSTS AND EXPENSES	(31,601)	(30,239)	(23,138)
Equity in earnings of unconsolidated investees, net	845		357
Gains arising from the sale of non-current asset held for sale	52	109
Fair value of business combination	5	4	51
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)	5,686	6,951	4,706
Finance expenses	(1,566)	(2,252)	(905)
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX	4,120	4,699	3,801
Income tax and social contribution tax	(26)	(946)	(936)
NET INCOME FOR THE YEAR	4,094	3,753	2,865
Equity holders of the parent	4,092	3,751	2,864
Non-controlling interests	2	2	1
Periodic Tariff Revision, net		215
Renegotiation of hydrological risk (Law 14,052/20), net		1,032
Equity in earnings of unconsolidated investees, net		182
Periodic Tariff Revision, net			502
Operating segments [member] | Intersegment Transactions Segments [Member]
IfrsStatementLineItems [Line Items]
NET REVENUE	(1,423)	(1,575)	(1,324)
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID	1,423	1,575	1,324
OPERATING COSTS AND EXPENSES
Personnel
‘Employees and managers’ income sharing
Post-employment obligations
Materials, outsourced services and others expenses (revenues)
Depreciation and amortization
Operating provisions and impairment
Construction costs
Total operating costs
OPERATING COSTS AND EXPENSES	1,423	1,575	1,324
Equity in earnings of unconsolidated investees, net
Gains arising from the sale of non-current asset held for sale
Fair value of business combination
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)
Finance expenses
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX
Income tax and social contribution tax
NET INCOME FOR THE YEAR
Equity holders of the parent
Non-controlling interests
Periodic Tariff Revision, net
Renegotiation of hydrological risk (Law 14,052/20), net
Equity in earnings of unconsolidated investees, net
Periodic Tariff Revision, net
Operating segments [member] | Reconciliation Segments [Member]
IfrsStatementLineItems [Line Items]
NET REVENUE	(504)	(427)	(382)
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID	442	370	332
OPERATING COSTS AND EXPENSES
Personnel
‘Employees and managers’ income sharing
Post-employment obligations
Materials, outsourced services and others expenses (revenues)	62	57	50
Depreciation and amortization
Operating provisions and impairment
Construction costs
Total operating costs	62	57	50
OPERATING COSTS AND EXPENSES	504	427	382
Equity in earnings of unconsolidated investees, net
Gains arising from the sale of non-current asset held for sale
Fair value of business combination
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)
Finance expenses
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX
Income tax and social contribution tax
NET INCOME FOR THE YEAR
Equity holders of the parent
Non-controlling interests
Periodic Tariff Revision, net
Renegotiation of hydrological risk (Law 14,052/20), net
Equity in earnings of unconsolidated investees, net
Periodic Tariff Revision, net
Operating segments [member] | All other segments [member]
IfrsStatementLineItems [Line Items]
NET REVENUE	34,463	33,646	25,228
COST OF ENERGY, GAS AND CHARGES FOR USE OF THE NATIONAL GRID	(20,020)	(21,449)	(14,942)
OPERATING COSTS AND EXPENSES
Personnel	(1,352)	(1,240)	(1,276)
‘Employees and managers’ income sharing	(83)	(134)	(142)
Post-employment obligations	(626)	(16)	(438)
Materials, outsourced services and others expenses (revenues)	(2,419)	(1,949)	(1,641)
Depreciation and amortization	(1,182)	(1,049)	(989)
Operating provisions and impairment	(456)	(364)	(423)
Construction costs	(3,536)	(2,036)	(1,581)
Total operating costs	(9,655)	(6,788)	(6,490)
OPERATING COSTS AND EXPENSES	(29,675)	(28,237)	(21,432)
Equity in earnings of unconsolidated investees, net	845		357
Gains arising from the sale of non-current asset held for sale	52	109
Fair value of business combination	5	4	51
OPERATING INCOME BEFORE FINANCE INCOME (EXPENSES)	5,686	6,951	4,706
Finance expenses	(1,566)	(2,252)	(905)
INCOME BEFORE INCOME TAX AND SOCIAL CONTRIBUTION TAX	4,120	4,699	3,801
Income tax and social contribution tax	(26)	(946)	(936)
NET INCOME FOR THE YEAR	4,094	3,753	2,865
Equity holders of the parent	4,092	3,751	2,864
Non-controlling interests	R$ 2	2	1
Periodic Tariff Revision, net		215
Renegotiation of hydrological risk (Law 14,052/20), net		1,032
Equity in earnings of unconsolidated investees, net		R$ 182
Periodic Tariff Revision, net			R$ 502

CASH AND CASH EQUIVALENTS (Deta

CASH AND CASH EQUIVALENTS (Details) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Bank accounts		R$ 95	R$ 117
Cash equivalents
Bank certificates of deposit (CDBs)	[1]	1,049	625
Overnight	[2]	294	81
Others		3	2
Short term investments		1,346	708
Cash and cash equivalents		R$ 1441	R$ 825
Bottom of range [member]
Cash equivalents
Percentage of fixed interest rate		13.62%	8.87%
Top of range [member]
Cash equivalents
Percentage of fixed interest rate		13.64%	9.14%
[1]Certificados de Depósito Bancário[2]Overnight

MARKETABLE SECURITIES (Details)

MARKETABLE SECURITIES (Details) - BRL (R$) R$ in Millions		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Current investments		R$ 1745	R$ 1724
Non-current investments		134	354
Investments		1,879	2,078
Bank deposit certificates (CDBs) [member]
IfrsStatementLineItems [Line Items]
Current investments	[1]	191	101
Non-current investments	[1]	127
Financial Notes Banks [member]
IfrsStatementLineItems [Line Items]
Current investments	[2]	1,140	1,417
Non-current investments	[2]		348
Marketable securities - treasury financial notes [member]
IfrsStatementLineItems [Line Items]
Current investments	[3]	402	178
Other Investment [member]
IfrsStatementLineItems [Line Items]
Current investments		12	28
Non-current investments			1
Debentures [member]
IfrsStatementLineItems [Line Items]
Non-current investments	[4]	R$ 7	R$ 5
[1]Bank Certificates of Deposit (Certificados de Depósito Bancário, or CBDs), accrued interest varying between 103% to 104.4% of the CDI Rate (Interbank Rate for Interbank Certificates of Deposit or Certificados de Depósito Inter-bancário - CDIs) published by the Custody and Settlement Chamber (Câmara de Custódia e Liquidação, or Cetip) on December 31, 2022 (107.24% on December 31, 2021).[2]Bank Financial Notes ( Letras Financeiras

RECEIVABLES FROM CUSTOMERS (Det

RECEIVABLES FROM CUSTOMERS (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Billed supply	R$ 3240	R$ 3410
Unbilled supply	1,244	930
Other concession holders - wholesale supply	67	52
Other concession holders - wholesale supply, unbilled	369	265
CCEE (Power Trading Chamber)	162	169
Concession Holders - power transport	180	170
Concession Holders - power transport, unbilled	370	319
Provision for doubtful receivables	(820)	(833)
Trade and other receivables	4,812	4,482
Current assets	4,769	4,430
Non-current assets	43	R$ 52
Balances Not Yet Due [member]
IfrsStatementLineItems [Line Items]
Billed supply	1,415
Unbilled supply	1,244
Other concession holders - wholesale supply	22
Other concession holders - wholesale supply, unbilled	369
CCEE (Power Trading Chamber)	33
Concession Holders - power transport	53
Concession Holders - power transport, unbilled	370
Provision for doubtful receivables	(146)
Trade and other receivables	3,360
Not later than three months [member]
IfrsStatementLineItems [Line Items]
Billed supply	568
Unbilled supply
Other concession holders - wholesale supply	45
Other concession holders - wholesale supply, unbilled
CCEE (Power Trading Chamber)	121
Concession Holders - power transport	18
Concession Holders - power transport, unbilled
Provision for doubtful receivables	(87)
Trade and other receivables	665
Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Billed supply	642
Unbilled supply
Other concession holders - wholesale supply
Other concession holders - wholesale supply, unbilled
CCEE (Power Trading Chamber)	7
Concession Holders - power transport	22
Concession Holders - power transport, unbilled
Provision for doubtful receivables	(112)
Trade and other receivables	559
More Than One Year [member]
IfrsStatementLineItems [Line Items]
Billed supply	615
Unbilled supply
Other concession holders - wholesale supply
Other concession holders - wholesale supply, unbilled
CCEE (Power Trading Chamber)	1
Concession Holders - power transport	87
Concession Holders - power transport, unbilled
Provision for doubtful receivables	(475)
Trade and other receivables	R$ 228

RECEIVABLES FROM CUSTOMERS (D_2

RECEIVABLES FROM CUSTOMERS (Details 1) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	R$ 820	R$ 833
Residential [member]
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	272	221
Industrial [member]
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	168	185
Commercial, services and others [member]
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	203	220
Rural [member]
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	33	34
Public authorities [member]
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	28	45
Public lighting [member]
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	1	2
Public services [member]
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	33	38
Network Fees [Member]
IfrsStatementLineItems [Line Items]
Allowance account for credit losses of financial assets	R$ 82	R$ 88

RECEIVABLES FROM CUSTOMERS (D_3

RECEIVABLES FROM CUSTOMERS (Details 2) - Eletrobras [Member] - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 833	R$ 712	R$ 810
Additions	109	144	146
Disposals	(122)	(23)	(244)
Ending Balance	R$ 820	R$ 833	R$ 712

RECEIVABLES FROM CUSTOMERS (D_4

RECEIVABLES FROM CUSTOMERS (Details Narrative) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Aug. 02, 2022	Jun. 30, 2019
Receivables From Customers
Credit losses		R$ 131
Debts			R$ 222
Installment amount	R$ 11

RECOVERABLE TAXES (Details)

RECOVERABLE TAXES (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Recoverable taxes, current	R$ 1917	R$ 1969
Recoverable taxes, non-current	1,358	1,997
Recoverable taxes	3,275	3,966
ICMS (VAT) [member]
IfrsStatementLineItems [Line Items]
Recoverable taxes, current	449	113
Recoverable taxes, non-current	548	342
PIS/PasepTaxes [member]
IfrsStatementLineItems [Line Items]
Recoverable taxes, current	258	329
Recoverable taxes, non-current	166	316
Cofins [member]
IfrsStatementLineItems [Line Items]
Recoverable taxes, current	1,189	1,508
Recoverable taxes, non-current	644	1,339
Other Tax Recoverable [member]
IfrsStatementLineItems [Line Items]
Recoverable taxes, current	R$ 21	R$ 19

RECOVERABLE TAXES (Details Narr

RECOVERABLE TAXES (Details Narrative) - BRL (R$) R$ in Millions	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Recognized operational revenue	R$ 220
Current asset		R$ 13465	R$ 12949
Non current asset		40,206	39,097
PIS/PasepTaxes and Cofins [member]
IfrsStatementLineItems [Line Items]
Current asset		1,012
Non current asset		1,234
Tax payables		R$ 1453	R$ 1786

INCOME AND SOCIAL CONTRIBUTIO_3

INCOME AND SOCIAL CONTRIBUTION TAXES (Details) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income And Social Contribution Taxes
Income tax	R$ 707	R$ 763
Social contribution tax	241	251
Income and social contribution tax credits	948	1,014
Current	775	699
Non-current	R$ 173	R$ 315

INCOME AND SOCIAL CONTRIBUTIO_4

INCOME AND SOCIAL CONTRIBUTION TAXES (Details 1) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current
Income tax	R$ 198	R$ 147
Social contribution tax	42	43
Total	R$ 240	R$ 190

INCOME AND SOCIAL CONTRIBUTIO_5

INCOME AND SOCIAL CONTRIBUTION TAXES (Details 2) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets
Tax loss carryforwards	R$ 987	R$ 807	R$ 401
Provisions for contingencies	602	542	538
Impairment on investments	56	244	640
Fair value of derivative financial instruments (PUT SAAG)	229	216	182
Post-employment obligations	1,852	1,981	2,168
Estimated credit losses	319	315	256
Others	665	150	138
Total	4,710	4,255	4,323
Deferred tax liabilities
Funding cost	(9)	(5)
Deemed cost	(156)	(219)	(225)
Fair value of assets acquired in business combination	(456)	(466)	(486)
Borrowing costs capitalized	(170)	(165)	(169)
Taxes on unredeemed income - presumed income	(9)	(4)
Adjustment to expectation of cash flow - Concession assets	(263)	(245)	(242)
Adjustment of contract assets	(940)	(895)	(768)
Adjustment to fair value: Swap - Loss	(210)	(412)	(1,002)
Updating on escrow deposits	(8)	(7)	(6)
Reimbursement of costs - GSF	(274)	(319)
Others	(27)	(15)	(12)
Total	(2,522)	(2,752)	(2,910)
Total, net	2,188	1,503	1,413
Total assets	3,120	2,465	2,453
Total liabilities	R$ 932	R$ 962	R$ 1040

INCOME AND SOCIAL CONTRIBUTIO_6

INCOME AND SOCIAL CONTRIBUTION TAXES (Details 3) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income And Social Contribution Taxes
Beginning balance	R$ 1503	R$ 1413	R$ 1660
Effects allocated to net income	924	210	(252)
Effects allocated to Statements of comprehensive income	(237)	(102)	4
Others	(3)	(2)	1
Deferred taxes received in corporate reorganization		(16)
Ending balance	R$ 2188	R$ 1503	R$ 1413

INCOME AND SOCIAL CONTRIBUTIO_7

INCOME AND SOCIAL CONTRIBUTION TAXES (Details 4) R$ in Millions	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Deferred tax assets future taxable profits	R$ 4710
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Deferred tax assets future taxable profits	884
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Deferred tax assets future taxable profits	766
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Deferred tax assets future taxable profits	621
Later Than Five Years And Not Later Than Six Years [Member]
IfrsStatementLineItems [Line Items]
Deferred tax assets future taxable profits	596
Later Than Six Years And Not Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Deferred tax assets future taxable profits	601
Later Than Seven Years And Not Later Than Eight Years [Member]
IfrsStatementLineItems [Line Items]
Deferred tax assets future taxable profits	865
2029 to 2030 [member]
IfrsStatementLineItems [Line Items]
Deferred tax assets future taxable profits	R$ 378

INCOME AND SOCIAL CONTRIBUTIO_8

INCOME AND SOCIAL CONTRIBUTION TAXES (Details 5) - BRL (R$) R$ in Millions	1 Months Ended	12 Months Ended
	May 27, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income And Social Contribution Taxes
Income before income tax and social contribution tax		R$ 4121	R$ 4699
Income tax and social contribution tax - nominal expense (34%)		(1,401)	(1,597)
Tax effects applicable to:
Gain in subsidiaries by equity method (net of effects of Interest on Equity)		182	6
Tax incentives		62	63
Difference between Presumed Income and Real Income		97	146
Non-deductible penalties		(45)	(23)
Interest on equity declared		722	325
Estimated credit losses from related parties		234
Realization of goodwill (Note 32)		108
Income arising from the Light sale			154
Others		15	(20)
Income tax and Social Contribution - effective gain (expense)		(26)	(946)
Current tax		(950)	(1,156)	R$ 684
Deferred tax		924	210	R$ 252
Income tax and social contribution tax - effective expense		R$ 26	R$ 946
Effective rate	8.80%	0.63%	20.12%

INCOME AND SOCIAL CONTRIBUTIO_9

INCOME AND SOCIAL CONTRIBUTION TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2022
Income And Social Contribution Taxes
Income tax rate	25%
Social contribution tax rate	9%
Income tax rate	75%

ACCOUNTS RECEIVABLE FROM THE _2

ACCOUNTS RECEIVABLE FROM THE STATE OF MINAS GERAIS (Details Narrative) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable From State Of Minas Gerais
Remaining amounts receivable from recognized in non current assets	R$ 13	R$ 13

ESCROW DEPOSITS (Details)

ESCROW DEPOSITS (Details) - BRL (R$) R$ in Millions		Dec. 31, 2022	Dec. 31, 2021
Escrow Deposits
Labor claims		R$ 259	R$ 267
Tax contingencies
Income tax on Interest on Equity		31	30
PIS/Pasep and Cofins taxes	[1]	70	68
Donations and legacy tax (ITCD)		60	56
Urban property tax (IPTU)		96	87
Finsocial tax		44	41
Income and Social Contr. Tax on indemnity for employees’ ‘Anuênio’ benefit	[2]	305	290
Income tax withheld at source on inflationary income		9	9
Income tax and contribution tax effective rate	[3]	106	76
Others	[4]	123	103
Escrow deposits tax issues		844	760
Others
Regulatory		46	53
Third party		9	12
Customer relations		8	8
Court embargo		20	19
Others		21	36
Escrow deposits other		104	128
Long term escrow deposit		R$ 1207	R$ 1155
[1]This refers to escrow deposits in the action challenging the constitutionality of inclusion of ICMS tax within the amount to which PIS/Pasep and Cofins taxes are applied.[2]See more details in Note 25 - Provisions under the section relating to the ‘Anuênio indemnity’.[3]Court escrow deposit in the proceedings challenging charging of corporate income tax and the Social Contribution tax on payments of Interest on Equityand application of the Social Contribution tax to cultural and artistic donations and sponsorship, expenses on punitive fines, and taxes with enforceability suspended.[4]Includes escrow deposits from legal actions related to INSS and PIS/Pasep and Cofins taxes.

REIMBURSEMENT OF TARIFF SUBSI_2

REIMBURSEMENT OF TARIFF SUBSIDIES (Details Narrative) - BRL (R$) R$ in Millions	Mar. 10, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Subsidies revenue recognized		R$ 936	R$ 986
Current subsidy receivable	R$ 98	97	86
Cemig D [Member]
IfrsStatementLineItems [Line Items]
Current subsidy receivable		91	82
Ceming G T [Member]
IfrsStatementLineItems [Line Items]
Current subsidy receivable		6	R$ 4
Banco A B C [Member]
IfrsStatementLineItems [Line Items]
Current subsidy receivable		100
Brasil S A [Member]
IfrsStatementLineItems [Line Items]
Current subsidy receivable		25
C D E [Member]
IfrsStatementLineItems [Line Items]
Current subsidy receivable		R$ 75

CONCESSION FINANCIAL AND SECT_3

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Assets	R$ 5993	R$ 6474
Current assets	1,055	1,505
Non-current assets	4,938	4,969
Current liabilities		(51)
Assets related to infrastructure [member]
IfrsStatementLineItems [Line Items]
Assets	5,049	4,326
Energy distribution concession [member] | Assets related to infrastructure [member]
IfrsStatementLineItems [Line Items]
Assets	1,370	684
Gas distribution concession [member] | Assets related to infrastructure [member]
IfrsStatementLineItems [Line Items]
Assets	37	34
Generation receivable [member] | Assets related to infrastructure [member]
IfrsStatementLineItems [Line Items]
Assets	692	816
Concession grant fee [member] | Assets related to infrastructure [member]
IfrsStatementLineItems [Line Items]
Assets	2,950	2,792
Cva and other financial components in tariff adjustments [member] | Assets related to infrastructure [member]
IfrsStatementLineItems [Line Items]
Assets	944	2,148
Cva and other financial components in tariff adjustments [member] | Liabilities related to infrastructure [member]
IfrsStatementLineItems [Line Items]
Current liabilities		R$ 51

CONCESSION FINANCIAL AND SECT_4

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Details 1) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Amounts received	R$ 309	R$ 281	R$ 265
Infrastructure [member]
IfrsStatementLineItems [Line Items]
Beginning Balance	4,326	3,924	3,768
Amounts received	(309)	(280)	(266)
Transfers from contract assets	670	110	60
Transfers from (to) intangible assets	(22)	(9)	(5)
Monetary adjustment			367
Interest	556	582
Disposals	(1)	(1)
Fair Value Adjustments	(171)
Ending Balance	5,049	4,326	3,924
Infrastructure [member] | Distribution [member]
IfrsStatementLineItems [Line Items]
Beginning Balance	684	530	460
Transfers from contract assets	670	110	60
Transfers from (to) intangible assets	(22)	(9)	(5)
Monetary adjustment			15
Interest	39	54
Disposals	(1)	(1)
Ending Balance	1,370	684	530
Infrastructure [member] | Generation [member]
IfrsStatementLineItems [Line Items]
Beginning Balance	3,608	3,365	3,284
Amounts received	(309)	(280)	(266)
Monetary adjustment			347
Interest	514	523
Fair Value Adjustments	(171)
Ending Balance	3,642	3,608	3,365
Infrastructure [member] | Gas [member]
IfrsStatementLineItems [Line Items]
Beginning Balance	34	29	24
Monetary adjustment			5
Interest	3	5
Ending Balance	R$ 37	R$ 34	R$ 29

CONCESSION FINANCIAL AND SECT_5

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Details 2) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$) MW
IfrsStatementLineItems [Line Items]
Installed capacity (MW) | MW	3,601
Net balance of assets based on historical cost	R$ 219
Net balance of assets based on fair value	644
Financial Update	44
Net balance of assets	R$ 691
Usina hidreletrica tress marias [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	396
Net balance of assets based on historical cost	R$ 71
Net balance of assets based on fair value	167
Financial Update	12
Net balance of assets	R$ 179
Usina hidreletrica salto grande [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	102
Net balance of assets based on historical cost	R$ 12
Net balance of assets based on fair value	86
Financial Update	6
Net balance of assets	R$ 92
Usina hidreletrica itutinga [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	52
Net balance of assets based on historical cost	R$ 4
Net balance of assets based on fair value	10
Financial Update	1
Net balance of assets	R$ 11
Usina hidreletrica camargos [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	46
Net balance of assets based on historical cost	R$ 7
Net balance of assets based on fair value	20
Financial Update	1
Net balance of assets	R$ 21
Cemig PCH piau [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	18.01
Net balance of assets based on historical cost	R$ 2
Net balance of assets based on fair value	4
Net balance of assets	R$ 5
Cemig PCH gafanhoto [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	14
Net balance of assets based on historical cost	R$ 1
Net balance of assets based on fair value	5
Net balance of assets	R$ 6
Cemig PCH peti [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	9.40
Net balance of assets based on historical cost	R$ 1
Net balance of assets based on fair value	6
Net balance of assets	R$ 6
Cemig PCH dona rita [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	Sep. 2013
Installed capacity (MW) | MW	2.41
Net balance of assets based on historical cost	R$ 1
Net balance of assets based on fair value	2
Net balance of assets	R$ 2
Cemig PCH tronqueiras [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	8.50
Net balance of assets based on historical cost	R$ 2
Net balance of assets based on fair value	9
Financial Update	1
Net balance of assets	R$ 9
Cemig PCH joasal [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	8.40
Net balance of assets based on historical cost	R$ 2
Net balance of assets based on fair value	6
Net balance of assets	R$ 7
Cemig PCH martins [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	7.70
Net balance of assets based on historical cost	R$ 2
Net balance of assets based on fair value	4
Net balance of assets	R$ 5
Cemig PCH cajuru [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	7.20
Net balance of assets based on historical cost	R$ 4
Net balance of assets based on fair value	19
Financial Update	1
Net balance of assets	R$ 20
Cemig PCH paciencia [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	4.08
Net balance of assets based on historical cost	R$ 1
Net balance of assets based on fair value	4
Net balance of assets	R$ 4
Cemig PCH marmelos [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	July 2015
Installed capacity (MW) | MW	4
Net balance of assets based on historical cost	R$ 1
Net balance of assets based on fair value	2
Net balance of assets	R$ 3
Usina hidreletrica volta grande [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	Feb. 2017
Installed capacity (MW) | MW	380
Usina hidreletrica miranda [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	Dec. 2016
Installed capacity (MW) | MW	408
Net balance of assets based on historical cost	R$ 35
Net balance of assets based on fair value	91
Financial Update	7
Net balance of assets	R$ 97
Usina hidreletrica jaguara [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	Aug. 2013
Installed capacity (MW) | MW	424
Net balance of assets based on historical cost	R$ 46
Net balance of assets based on fair value	138
Financial Update	10
Net balance of assets	R$ 148
Usina hidreletrica sao simao [member]
IfrsStatementLineItems [Line Items]
Concession expiration date	Jan. 2015
Installed capacity (MW) | MW	1,710
Net balance of assets based on historical cost	R$ 27
Net balance of assets based on fair value	71
Financial Update	5
Net balance of assets	R$ 77

CONCESSION FINANCIAL AND SECT_6

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Details 3) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Beginning Balance	R$ 2792	R$ 2550	R$ 2468
Interest	467	523	347
Amounts received	(309)	(281)	(265)
Ending Balance	2,950	2,792	2,550
Cemig Geracao Tres Marias S A [Member]
IfrsStatementLineItems [Line Items]
Beginning Balance	1,584	1,447	1,402
Interest	254	287	188
Amounts received	(166)	(150)	(143)
Ending Balance	1,672	1,584	1,447
Cemig geracao salto grande sa [member]
IfrsStatementLineItems [Line Items]
Beginning Balance	497	454	440
Interest	80	90	59
Amounts received	(52)	(47)	(45)
Ending Balance	525	497	454
Cemig Geracao Itutinga S A [Member]
IfrsStatementLineItems [Line Items]
Beginning Balance	187	171	165
Interest	33	37	25
Amounts received	(22)	(21)	(19)
Ending Balance	198	187	171
Cemig Geracao Camargos S A [Member]
IfrsStatementLineItems [Line Items]
Beginning Balance	140	128	124
Interest	25	27	18
Amounts received	(17)	(15)	(14)
Ending Balance	148	140	128
Cemig Geracao Sul S A [Member]
IfrsStatementLineItems [Line Items]
Beginning Balance	184	167	161
Interest	34	38	26
Amounts received	(23)	(21)	(20)
Ending Balance	195	184	167
Cemig Geracao Leste S A [Member]
IfrsStatementLineItems [Line Items]
Beginning Balance	125	114	110
Interest	26	27	19
Amounts received	(18)	(16)	(15)
Ending Balance	133	125	114
Cemig Geracao Oeste S A [Member]
IfrsStatementLineItems [Line Items]
Beginning Balance	75	69	66
Interest	15	17	12
Amounts received	(11)	(11)	(9)
Ending Balance	R$ 79	R$ 75	R$ 69

CONCESSION FINANCIAL AND SECT_7

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Details 4) - BRL (R$) R$ in Millions		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Assets		R$ 5993	R$ 6474
Current assets		1,055	1,505
Non-current assets		4,938	4,969
Current liabilities			51
Financial assets (liabilities), net		944	2,097
Amounts ratified by aneel in the last tariff ajustment [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		544	(51)
Amounts ratified by aneel in the next tariff adjustment [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		400	2,148
CVA account for compensation of changes in portion a costs [member]
IfrsStatementLineItems [Line Items]
Assets		944	5,122
Current assets		746	3,386
Non-current assets		198	1,736
Liabilities			(3,025)
Current liabilities			(2,215)
Non-current liabilities			(810)
Total current, net		746	1,171
Total non-current,net		198	926
Financial assets (liabilities), net		944	2,097
CVA account for compensation of changes in portion a costs [member] | Quota for the energy development account [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		1	(67)
CVA account for compensation of changes in portion a costs [member] | Tariff for use of transmission facilities of grid participants [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		215	243
CVA account for compensation of changes in portion a costs [member] | Tariff For Transport Of Electricity Provided By Itaiputs [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		18	12
CVA account for compensation of changes in portion a costs [member] | Program To Encourage Alternative Sources Of Electricity Proinfa [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		31	30
CVA account for compensation of changes in portion a costs [member] | System Service Charges And Reserve Energy Charge [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		583	984
CVA account for compensation of changes in portion a costs [member] | Energy Purchased For Resale [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		(1,088)	1,568
CVA account for compensation of changes in portion a costs [member] | Overcontracting of supply [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net	[1]	750	125
CVA account for compensation of changes in portion a costs [member] | Neutrality Of Portion A [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		203	97
CVA account for compensation of changes in portion a costs [member] | Billingreturn [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net	[2]		(371)
CVA account for compensation of changes in portion a costs [member] | Other Financial Items [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		302	(68)
CVA account for compensation of changes in portion a costs [member] | Excess Demand And Reactive Power [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		(71)	(456)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member]
IfrsStatementLineItems [Line Items]
Assets		544	989
Current assets		544	989
Liabilities			(1,040)
Current liabilities			(1,040)
Total current, net		544	(51)
Financial assets (liabilities), net		544	(51)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Quota for the energy development account [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		141	24
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Tariff for use of transmission facilities of grid participants [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		211	146
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Tariff For Transport Of Electricity Provided By Itaiputs [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		18	13
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Program To Encourage Alternative Sources Of Electricity Proinfa [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		(8)	11
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | System Service Charges And Reserve Energy Charge [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		205	31
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Energy Purchased For Resale [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		(1,322)	390
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Overcontracting of supply [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net	[1]	40	(68)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Neutrality Of Portion A [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		(33)	24
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Billingreturn [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net	[2]		(371)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Other Financial Items [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		(236)	(230)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the last tariff ajustment [member] | Excess Demand And Reactive Power [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		(23)	(21)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member]
IfrsStatementLineItems [Line Items]
Assets		400	4,133
Current assets		202	2,397
Non-current assets		198	1,736
Liabilities			(1,985)
Current liabilities			(1,175)
Non-current liabilities			(810)
Total current, net		202	1,222
Total non-current,net		198	926
Financial assets (liabilities), net		400	2,148
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Quota for the energy development account [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		(140)	(91)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Tariff for use of transmission facilities of grid participants [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		4	97
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Tariff For Transport Of Electricity Provided By Itaiputs [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net			(1)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Program To Encourage Alternative Sources Of Electricity Proinfa [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		39	19
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | System Service Charges And Reserve Energy Charge [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		378	953
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Energy Purchased For Resale [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		234	1,178
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Overcontracting of supply [member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net	[1]	710	193
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Neutrality Of Portion A [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		236	73
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Other Financial Items [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		538	(226)
CVA account for compensation of changes in portion a costs [member] | Amounts ratified by aneel in the next tariff adjustment [member] | Excess Demand And Reactive Power [Member]
IfrsStatementLineItems [Line Items]
Financial assets (liabilities), net		R$ 48	R$ 47
[1]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. In 2020, ANEEL published the Dispatch 2,508, which set new amounts for distributors’ over contracting of 2017 in the amount of R$39, which was considered in the 2021 tariff process. Due to the administrative appeals submitted to ANEEL, the amounts of overcontracting had their values adjusted through ANEEL's dispatch 2.168, of 2022. With the publication of the order, and considering the current rules, the amount of R$219, pending transfer from 2017, will be considered in the next tariff process. Regarding the amount of R$27 related to the 2018 overcontracting, the Company continues to recognize the right and awaits publication of the respective order.[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 was returned to customers in the tariff process of 2021, updated by the Selic rate, ensuring of neutrality.

CONCESSION FINANCIAL AND SECT_8

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Details 5) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Concession Financial And Sector Assets And Liabilities
Beginning balance		R$ 2097	R$ 98	R$ 882
Additions		(386)	1,908	611
Amortization		(761)	238	(156)
Payments from the Flag Tariff Centralizing Account				(63)
Receipt funds of ''Covid-account''				(1,404)
Updating - Selic rate (Note 31)		185	64	32
Transfer of other liabilities	[1]		(15)
Proceeds from loan - Water scarcity account		(191)
Ending balance		R$ 944	R$ 2097	R$ 98
[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.

CONCESSION FINANCIAL AND SECT_9

CONCESSION FINANCIAL AND SECTOR ASSETS AND LIABILITIES (Details Narrative) - BRL (R$) R$ in Millions	1 Months Ended	12 Months Ended
	May 27, 2023	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022
IfrsStatementLineItems [Line Items]
Financial asset		R$ 5993	R$ 6474
Cash		691
Concession fee		R$ 2216
Average effect rate	8.80%	0.63%	20.12%
Average rate	14.31%
High voltage rate	6.23%
Voltage rate	5.22%
Amount Ratified By Aneel In The Next Tariff Adjustment [Member]
IfrsStatementLineItems [Line Items]
Financial asset				R$ 172

CONCESSION CONTRACT ASSETS (Det

CONCESSION CONTRACT ASSETS (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
IfrsStatementLineItems [Line Items]
Contract assets	R$ 6704	R$ 6380	R$ 4980	R$ 3884
Current	728	600
Non current	5,976	5,780
Distribution - infrastructure assets under construction [member]
IfrsStatementLineItems [Line Items]
Contract assets	1,850	1,927
Gas - infrastructure assets under construction [member]
IfrsStatementLineItems [Line Items]
Contract assets	117	95
Transmission - assets rrincorporated into the assets remuneration base [member]
IfrsStatementLineItems [Line Items]
Contract assets	1,927	2,011
Transmission - assets remunerated by tariff [member]
IfrsStatementLineItems [Line Items]
Contract assets	R$ 2810	R$ 2347

CONCESSION CONTRACT ASSETS (D_2

CONCESSION CONTRACT ASSETS (Details 1) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Balance on December 31, 2021	R$ 6380	R$ 4980	R$ 3884
Additions	3,566	2,059	1,597
Inflation adjustment	575	660	438
Results of the Periodic Tariff Revision		237	552
Amounts received	(608)	(612)	(623)
Disposals	(3)	(8)	(9)
Transfers to financial assets	(762)	(110)	(60)
Transfers to intangible assets	(2,448)	(902)	(906)
Contract assets arising from business combination		81	108
Impairment			(1)
Others additions	5	6
Provision for Impairment	(1)	(11)
Balance on December 31, 2022	6,704	6,380	4,980
Transmission Segment [Member]
IfrsStatementLineItems [Line Items]
Balance on December 31, 2021	4,358	3,745	3,076
Additions	407	252	201
Inflation adjustment	575	660	438
Results of the Periodic Tariff Revision		237	552
Amounts received	(608)	(612)	(623)
Disposals		(5)	(7)
Transfers to financial assets
Transfers to intangible assets
Contract assets arising from business combination		81	108
Impairment
Others additions	5
Provision for Impairment
Balance on December 31, 2022	4,737	4,358	3,745
Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
Balance on December 31, 2021	1,927	1,142	740
Additions	3,098	1,757	1,346
Inflation adjustment
Results of the Periodic Tariff Revision
Amounts received
Disposals
Transfers to financial assets	(762)	(110)	(60)
Transfers to intangible assets	(2,412)	(851)	(883)
Contract assets arising from business combination
Impairment			(1)
Others additions
Provision for Impairment	(1)	(11)
Balance on December 31, 2022	1,850	1,927	1,142
Gas And Power Segment [Member]
IfrsStatementLineItems [Line Items]
Balance on December 31, 2021	95	93	68
Additions	61	50	50
Inflation adjustment
Results of the Periodic Tariff Revision
Amounts received
Disposals	(3)	(3)	(2)
Transfers to financial assets
Transfers to intangible assets	(36)	(51)	(23)
Contract assets arising from business combination
Impairment
Others additions		6
Provision for Impairment
Balance on December 31, 2022	R$ 117	R$ 95	R$ 93

CONCESSION CONTRACT ASSETS (D_3

CONCESSION CONTRACT ASSETS (Details 2) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Current consideration	R$ 728	R$ 600
Non current consideration	4,010	3,758
Total consideration	4,738	4,358
Concession contract - 004/05 [member]
IfrsStatementLineItems [Line Items]
Current consideration	29	27
Non current consideration	81	89
Concession contract - 079/00 [member]
IfrsStatementLineItems [Line Items]
Current consideration	47	39
Non current consideration	143	152
Concession Contract Three [Member]
IfrsStatementLineItems [Line Items]
Current consideration	8	7
Non current consideration	85	74
Basic Network of the Existing System (BNES) [member]
IfrsStatementLineItems [Line Items]
Current consideration	408	318
Non current consideration	1,519	1,694
Basic Network of New Facilities (BNNF) [member]
IfrsStatementLineItems [Line Items]
Current consideration	236	209
Non current consideration	R$ 2182	R$ 1749

CONCESSION CONTRACT ASSETS (D_4

CONCESSION CONTRACT ASSETS (Details Narrative) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Borrowing costs capitalised	R$ 47
Borrowing costs capitalised	11.36%
Amortization rate	3%
Amortization rate	16.11%
Contract 0792020 [Member]
IfrsStatementLineItems [Line Items]
Repositioning factor	50%

INVESTMENTS (Details)

INVESTMENTS (Details) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total investments		R$ 5107	R$ 4923
C E M I G Geracaoe Transmissao [Member]
IfrsStatementLineItems [Line Items]
Control		Controlled
Guanhaes Energia [Member]
IfrsStatementLineItems [Line Items]
Control		Jointly controlled
Total investments		R$ 183	125
Hidreletrica cachoeirao [member]
IfrsStatementLineItems [Line Items]
Control		Jointly controlled
Total investments		R$ 47	59
Hidreletrica pipoca [member]
IfrsStatementLineItems [Line Items]
Control		Jointly controlled
Total investments		R$ 47	47
Madeira energia (santo antonio plant) [member]
IfrsStatementLineItems [Line Items]
Control	[1]	Affiliated
Total investments	[1]	R$ 10
Fip Melbourne [Member]
IfrsStatementLineItems [Line Items]
Control	[1]	Affiliated
Total investments	[1]	R$ 8
Retiro Baixo [Member]
IfrsStatementLineItems [Line Items]
Control		Jointly controlled
Total investments		R$ 185	201
Alianca norte (belo monte plant) [member]
IfrsStatementLineItems [Line Items]
Control	[2]	Jointly controlled
Total investments	[2]	R$ 576	609
Baguari Energia [Member]
IfrsStatementLineItems [Line Items]
Control		Jointly controlled
Total investments		R$ 160	168
Alianca Geracao [Member]
IfrsStatementLineItems [Line Items]
Control		Jointly controlled
Total investments		R$ 1194	1,141
Amazonia Energia [Member]
IfrsStatementLineItems [Line Items]
Control	[2]	Jointly controlled
Total investments	[2]	R$ 886	933
Paracambi Energetica [Member]
IfrsStatementLineItems [Line Items]
Control	[3]	Jointly controlled
Total investments	[3]	R$ 134	124
Taesa [Member]
IfrsStatementLineItems [Line Items]
Control		Jointly controlled
Total investments		R$ 1549	1,580
Ativas Data Center [Member]
IfrsStatementLineItems [Line Items]
Control	[4]	Affiliated
Total investments	[4]		16
C E M I G Sim [Member]
IfrsStatementLineItems [Line Items]
Control		Controlled
U F V S [Member]
IfrsStatementLineItems [Line Items]
Control	[5]	Jointly controlled
Total investments	[5]	R$ 128	99
Axxiom [Member]
IfrsStatementLineItems [Line Items]
Control	[6]	Jointly controlled
Total investments	[6]		4
Total of investments [member]
IfrsStatementLineItems [Line Items]
Total investments		R$ 5107	5,106
Itaocara [Member]
IfrsStatementLineItems [Line Items]
Control	[7]	Jointly controlled
Total investments	[7]		(21)
Usinade Santo Antonio [Member]
IfrsStatementLineItems [Line Items]
Control	[8]	Affiliated
Total investments	[8]		R$ 162
[1]Indirect interest in the Santo Antônio plant through these investees.[2]Indirect interest in the Belo Monte plant through these investees.[3]On November 8, 2022, the investee's Extraordinary General Assembly approved the amendment of the bylaws that changed its corporate name to ‘Paracambi Energética S.A.’.[4]On November 16, 2022, the Company entered into a share purchase and sale agreement and other agreements for the sale of 19.6% of its equity interest in Ativas Data Center S.A. (‘Ativas’) to Sonda Procwork Informática Ltda. On December 28, 2022, the Company concluded the sale of all its equity interest held in Ativas to Sonda. More details in Note 32.[5]Set of photovoltaics bussiness, in which the investee CEMIG Sim has a interest.[6]On December 22, 2022, the Company entered into a stock purchase and other agreement (‘CCVA’) for the sale of 49% of its interest in Axxiom Soluções Tecnológicas S.A. (‘Axxiom’) to Light S.A. (‘Light’), which holds 51.0% of the remaining interest. More details in Note 32.[7]The jointly controlled entity Usina Hidrelétrica Itaocara had negative shareholders’ equity. Thus, after reducing the book value of its interest to zero, the Company recognized the loss to the extent that it assumed contractual obligations with the jointly controlled entity and the other shareholders, which on September 30, 2022 is R$14 (R$21 on December 31, 2021). In the 4th quarter of 2022, the Company made an investment in this investee in the amount of R$25, corresponding to the portion of 49% of the penalty applied by ANEEL, related to the discharge of the guarantee of faithful performance, due to the failure to implement UHE Itaocara I. With this, the provision referring to the Company's contractual obligations to the invested company and the other shareholders was reverted. Additionally, ANEEL recommended to MME the termination, upon request, of the concession of UHE Itaocara through the rescission of Concession Contract 001/2015. Given the non-recoverability of the investment, the Company recognized an impairment loss presented in the Statement of Income under Other operating expenses.[8]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.

INVESTMENTS (Details 1)

INVESTMENTS (Details 1) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Beginning balance		R$ 4923		R$ 5385		R$ 5378
Gain (loss) by equity method (Income statement)		845		182		357	[1]
Dividends		(519)		(654)		(399)
Ending balance		5,107		4,923		5,385
Other		(193)		(6)		13
Additions / acquisitions		51		56		119
Losses on investments				(40)
Remeasurement of previously held equity interest in subsidiaries acquired (step- acquisition)						37
Disposals						(120)
Hidreletrica cachoeirao [member]
IfrsStatementLineItems [Line Items]
Beginning balance		59		53		54
Gain (loss) by equity method (Income statement)		15		14		9	[1]
Dividends		(27)		(8)		(10)
Ending balance		47		59		53
Guanhaes Energia [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		125		131	[2]	131	[2]
Gain (loss) by equity method (Income statement)		58		(6)
Ending balance		183		125		131	[2]
Hidreletrica pipoca [member]
IfrsStatementLineItems [Line Items]
Beginning balance		47		36		31
Gain (loss) by equity method (Income statement)		16		11		11	[1]
Dividends		(16)				(6)
Ending balance		47		47		36
M E S A [Member]
IfrsStatementLineItems [Line Items]
Beginning balance
Gain (loss) by equity method (Income statement)		10
Ending balance		10
Fip Melbourne [Member]
IfrsStatementLineItems [Line Items]
Beginning balance			[3],[4]	158		385
Gain (loss) by equity method (Income statement)		169	[3],[4]	(158)		(227)	[1]
Ending balance		8	[3],[4]		[3],[4]	158
Other	[3],[4]	(161)
Lightger [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		124		131	[2]	128	[2]
Gain (loss) by equity method (Income statement)		17		5		10	[1],[2]
Dividends		(7)		(12)		(7)	[2]
Ending balance		134		124		131	[2]
Baguari Energia [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		168		159		157
Gain (loss) by equity method (Income statement)		22		31		23	[1]
Dividends		(30)		(22)		(21)
Ending balance		160		168		159
Amazonia Energia [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		933	[5]	965		1,028
Gain (loss) by equity method (Income statement)		(47)	[5]	(32)		(63)	[1]
Ending balance		886	[5]	933	[5]	965
Alianca norte (belo monte plant) [member]
IfrsStatementLineItems [Line Items]
Beginning balance		609	[5]	631		671
Gain (loss) by equity method (Income statement)		(33)	[5]	(22)		(40)	[1]
Ending balance		576	[5]	609	[5]	631
Ativas [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		16
Gain (loss) by equity method (Income statement)		(1)
Ending balance				16
Other		(15)
Taesa [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		1,580		1,467		1,213
Gain (loss) by equity method (Income statement)		305		481		494	[1]
Dividends		(336)		(368)		(240)
Ending balance		1,549		1,580		1,467
Alianca Geracao [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		1,141		1,167		1,192
Gain (loss) by equity method (Income statement)		104		199		89	[1]
Dividends		(48)		(225)		(114)
Ending balance		1,194		1,141		1,167
Other		(3)
Retiro Baixo [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		201		195		180
Gain (loss) by equity method (Income statement)		22		13		15	[1]
Dividends		(38)		(7)
Ending balance		185		201		195
U F V Janauba Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		3		10		10
Gain (loss) by equity method (Income statement)		1		1		1	[1]
Dividends		(1)		(2)		(1)
Ending balance		3		3		10
Other				(6)
U F V Corinto Geracao De Energia Eletrica Distriiuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		9	[6]	10
Gain (loss) by equity method (Income statement)		2	[6]			1	[1]
Dividends		(2)	[6]	(1)
Ending balance		8	[6]	9	[6]	10
Other	[6]	(1)
Additions / acquisitions						9
U F V Manga Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		11	[6]	11
Gain (loss) by equity method (Income statement)		3	[6]	2		1	[1]
Dividends		(2)	[6]	(2)
Ending balance		11	[6]	11	[6]	11
Other	[6]	(1)
Additions / acquisitions						10
U F V Bonfinopolis I I Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		6	[6]	6
Gain (loss) by equity method (Income statement)	[6]	1
Dividends	[6]	(1)
Ending balance		5	[6]	6	[6]	6
Other	[6]	(1)
Additions / acquisitions						6
U F V Lagoa Grande Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		15	[6]	15
Gain (loss) by equity method (Income statement)		3	[6]	2		3	[1]
Dividends		(2)	[6]	(2)
Ending balance		15	[6]	15	[6]	15
Other	[6]	(1)
Additions / acquisitions						12
U F V Lontra Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		18	[6]	17
Gain (loss) by equity method (Income statement)		4	[6]	1		3	[1]
Dividends	[6]	(3)
Ending balance		18	[6]	18	[6]	17
Other	[6]	(1)
Additions / acquisitions						14
U F V Mato Verde Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		6	[6]	6
Gain (loss) by equity method (Income statement)		1	[6]	1		1	[1]
Dividends		(1)	[6]	(1)
Ending balance		6	[6]	6	[6]	6
Additions / acquisitions						5
U F V Mirabela Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		4	[6]	4
Gain (loss) by equity method (Income statement)		1	[6]	1
Dividends		(1)	[6]	(1)
Ending balance		4	[6]	4	[6]	4
Other						(1)
Additions / acquisitions						5
U F V Porteirinha I Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		5	[6]	6
Gain (loss) by equity method (Income statement)	[6]	1
Dividends		(1)	[6]	(1)
Ending balance		4	[6]	5	[6]	6
Other	[6]	(1)
Additions / acquisitions						6
U F V Porteirinha I I Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		7	[6]	7
Gain (loss) by equity method (Income statement)		1	[6]	1		1	[1]
Dividends		(1)	[6]	(1)
Ending balance		7	[6]	7	[6]	7
Additions / acquisitions						6
U F V Brasilandia Geracao De Energia Eletrica Distribuida [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	[7]	15	[6]
Gain (loss) by equity method (Income statement)		3	[6]	4	[7]
Dividends		(2)	[6]	(1)	[7]
Ending balance		15	[6]	15	[6],[7]		[7]
Other	[6]	(1)
Additions / acquisitions	[7]			12
Apolo I S P E Empreendimentos E Energia [Member]
IfrsStatementLineItems [Line Items]
Beginning balance
Gain (loss) by equity method (Income statement)		1
Ending balance		7
Additions / acquisitions		6
U F V Campo Lindo I [Member]
IfrsStatementLineItems [Line Items]
Beginning balance
Gain (loss) by equity method (Income statement)		1
Ending balance		8
Additions / acquisitions		7
U F V Campo Lindo I I [Member]
IfrsStatementLineItems [Line Items]
Beginning balance
Gain (loss) by equity method (Income statement)		2
Ending balance		9
Additions / acquisitions		7
U F V Olaria I [Member]
IfrsStatementLineItems [Line Items]
Beginning balance
Gain (loss) by equity method (Income statement)		1
Ending balance		8
Additions / acquisitions		7
Axxiom [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		4
Gain (loss) by equity method (Income statement)		(4)
Ending balance				4
Itaocara [Member]
IfrsStatementLineItems [Line Items]
Beginning balance
Gain (loss) by equity method (Income statement)		(3)
Ending balance
Other		(7)
Additions / acquisitions		10
Total of investments [member]
IfrsStatementLineItems [Line Items]
Beginning balance		5,106		5,415		5,400
Gain (loss) by equity method (Income statement)		676		337		366	[1]
Dividends		(519)		(654)		(399)
Ending balance		5,107		5,106		5,415
Other		(193)		(6)		13
Additions / acquisitions		37		14		118
Remeasurement of previously held equity interest in subsidiaries acquired (step- acquisition)						37
Disposals						(120)
Itaocara Overdraft Liability [Member]
IfrsStatementLineItems [Line Items]
Gain (loss) by equity method (Income statement)		7
Additions / acquisitions		14
Beginning balance		(21)
Ending balance				(21)
M E S A Loss Provisions [Member]
IfrsStatementLineItems [Line Items]
Gain (loss) by equity method (Income statement)	[8]	162
Beginning balance	[8]	(162)
Ending balance	[8]			(162)
Madeira Energia 1 [Member]
IfrsStatementLineItems [Line Items]
Beginning balance				209		167
Gain (loss) by equity method (Income statement)				(209)		42	[1]
Ending balance						209
Ativas Data Center [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		16		17		16
Gain (loss) by equity method (Income statement)				(1)		1	[1]
Ending balance				16		17
Axxiom Solucoes Tecnologicas [Member]
IfrsStatementLineItems [Line Items]
Beginning balance		4		4	[2]	13	[2]
Gain (loss) by equity method (Income statement)				(2)		(9)	[1],[2]
Ending balance				4		4	[2]
Additions / acquisitions				2
Itaocara Equity Deficit [Member]
IfrsStatementLineItems [Line Items]
Gain (loss) by equity method (Income statement)				7	[9]	(9)	[1],[10]
Additions / acquisitions				42	[9]	1	[10]
Beginning balance		(21)	[9]	(30)	[9],[10]	(22)	[10]
Ending balance	[9]			(21)		(30)	[10]
Losses on investments	[9]			(40)
Madeira Energia Provisions To Losses [Member]
IfrsStatementLineItems [Line Items]
Gain (loss) by equity method (Income statement)	[11]			(162)
Beginning balance	[11]	R$ 162
Ending balance	[11]			(162)
Companhia de transmissao centroeste de minas [member]
IfrsStatementLineItems [Line Items]
Beginning balance						24
Gain (loss) by equity method (Income statement)	[1]
Ending balance
Other						14
Additions / acquisitions						45
Remeasurement of previously held equity interest in subsidiaries acquired (step- acquisition)						37
Disposals						R$ 120
[1]Includes bargain purchase related to the acquisition of the joint-controlled entities UFV Corinto, UFV Manga, UFV Lagoa Grande, UFV Lontra, UFV Mato Verde and UFV Porteirinha II, in the amount of R$7.[2]With the cessation of control of Light, the remaining equity interest in these investees was recognized as an investment in affiliates or jointly controlled subsidiaries, and measured by the equity method, in accordance with IFRS 10. More details see Notes 1 and 32.[3]Indirect participation in the Santo Antônio Plant through these investees.[4]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.[5]Indirect participation in Belo Monte Dam through these investees.[6]On May 23, 2022, the reduction of capital stock of these UFVs was approved by means of an Extraordinary General Assembly.[7]Includes the amount of R$2 of the acquisition of the jointly controlled subsidiary UFV Brasilândia.[8]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.[9]On December 1, 2021, CEMIG GT injected capital into UHE Itaocara S.A., in the amount of R$40. This amount is proportional to its shareholding interest in the investee and was recognized under Other expenses in the Company’s income statement. Further, R$1 was injected to cover the expenses specified in the 2021 budget of the investee.[10]On December 31, 2019, the investee had negative shareholders’ equity. Thus, after reducing the accounting book value of its interest to zero, the Company recognized the provision for losses on investments, in the amount of R$22, resulting from contractual obligations assumed with the subsidiary and the other shareholders.[11]A loss was recognized for extension of the contractual obligations which the Company had assumed to the investee and the other shareholders. On December 31, 2021 this amount was R$162.

INVESTMENTS (Details 2)

INVESTMENTS (Details 2) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments Abstract
Opening balances	R$ 335	R$ 188	R$ 186
Dividends proposed by investees			399
Elimination of dividends due to business combination			(1)
Adjustment of dividends proposed by investee classified as held for sale			(1)
Withholding income tax on Interest on equity		(9)	(8)
Amounts received	(708)	(499)	(387)
Investees dividends proposed	519	655
Ending balances	R$ 146	R$ 335	R$ 188

INVESTMENTS (Details 3)

INVESTMENTS (Details 3) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Share capital		R$ 11007	R$ 8467
Equity		R$ 21784	R$ 19462
C E M I G Geracaoe Transmissao [Member]
IfrsStatementLineItems [Line Items]
Number of shares		2,896,785,358
Cemig interest %		100%	100%	100%
Share capital		R$ 5474	R$ 4124	R$ 4000
Equity		R$ 8893	R$ 7755	R$ 5842
M E S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares	[1]	24,796,536,323
Cemig interest %	[1]	7.53%	15.51%	15.51%
Share capital	[1]	R$ 12202	R$ 10620	R$ 10620
Equity	[1]	R$ 229	R$ 1492	R$ 2259
Hidreletrica cachoeirao [member]
IfrsStatementLineItems [Line Items]
Number of shares		35,000,000
Cemig interest %		49%	49%	49%
Share capital		R$ 35	R$ 35	R$ 35
Equity		R$ 96	R$ 120	R$ 110
Guanhaes Energia [Member]
IfrsStatementLineItems [Line Items]
Number of shares	[2]	548,626,000
Cemig interest %	[2]	49%	49%	49%
Share capital	[2]	R$ 549	R$ 549	R$ 549
Equity	[2]	R$ 373	R$ 255	R$ 268
Hidreletrica pipoca [member]
IfrsStatementLineItems [Line Items]
Number of shares		41,360,000
Cemig interest %		49%	49%	49%
Share capital		R$ 41	R$ 41	R$ 41
Equity		R$ 95	R$ 93	R$ 73
Baguari Energia [Member]
IfrsStatementLineItems [Line Items]
Number of shares	[3]	26,157,300,278
Cemig interest %	[3]	69.39%	69.39%	69.39%
Share capital	[3]	R$ 187	R$ 187	R$ 187
Equity	[3]	R$ 231	R$ 243	R$ 229
Parajuru [Member]
IfrsStatementLineItems [Line Items]
Number of shares		85,834,843
Cemig interest %		100%	100%	100%
Share capital		R$ 86	R$ 86	R$ 71
Equity		R$ 158	R$ 128	R$ 107
Voltado Rio [Member]
IfrsStatementLineItems [Line Items]
Number of shares		274,867,441
Cemig interest %		100%	100%	100%
Share capital		R$ 275	R$ 275	R$ 117
Equity		R$ 248	R$ 207	R$ 171
Lightger [Member]
IfrsStatementLineItems [Line Items]
Number of shares		79,078,937
Cemig interest %		49%	49%	49%
Share capital		R$ 79	R$ 79	R$ 79
Equity		R$ 123	R$ 98	R$ 106
Alianca norte (belo monte plant) [member]
IfrsStatementLineItems [Line Items]
Number of shares		41,949,320,044
Cemig interest %		49%	49%	49%
Share capital		R$ 1210	R$ 1209	R$ 1209
Equity		R$ 1084	R$ 1148	R$ 1189
Amazonia Energia [Member]
IfrsStatementLineItems [Line Items]
Number of shares	[3],[4]	1,322,897,723
Cemig interest %	[3],[4]	74.50%	74.50%	74.50%
Share capital	[3],[4]	R$ 1323	R$ 1323	R$ 1323
Equity	[3],[4]	R$ 1189	R$ 1252	R$ 1296
Alianca Geracao [Member]
IfrsStatementLineItems [Line Items]
Number of shares		1,291,582,500
Cemig interest %		45%	45%	45%
Share capital		R$ 1291	R$ 1291	R$ 1291
Equity		R$ 2039	R$ 1858	R$ 1858
Retiro Baixo [Member]
IfrsStatementLineItems [Line Items]
Number of shares		225,350,000
Cemig interest %		49.90%	49.90%	49.90%
Share capital		R$ 225	R$ 225	R$ 225
Equity		R$ 319	R$ 346	R$ 325
Itaocara [Member]
IfrsStatementLineItems [Line Items]
Number of shares		156,259,500
Cemig interest %		49%	49%	49%
Share capital		R$ 207	R$ 156	R$ 72
Equity		R$ 15	R$ 42	R$ 60
Cemig Baguari [Member]
IfrsStatementLineItems [Line Items]
Number of shares		406,000
Cemig interest %		100%	100%	100%
C E M I G Geracao Tres Marias [Member]
IfrsStatementLineItems [Line Items]
Number of shares		1,291,423,369
Cemig interest %		100%	100%	100%
Share capital		R$ 1291	R$ 1291	R$ 1291
Equity		R$ 1728	R$ 1652	R$ 1452
Cemig Ger Salto Grande S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		405,267,607
Cemig interest %		100%	100%	100%
Share capital		R$ 405	R$ 405	R$ 405
Equity		R$ 562	R$ 527	R$ 455
Cemig Ger Itutinga S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		151,309,332
Cemig interest %		100%	100%	100%
Share capital		R$ 151	R$ 151	R$ 151
Equity		R$ 231	R$ 212	R$ 180
Cemig Geracao Camargos S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		113,499,102
Cemig interest %		100%	100%	100%
Share capital		R$ 113	R$ 113	R$ 113
Equity		R$ 183	R$ 165	R$ 144
Cemig Geracao Sul S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		148,146,505
Cemig interest %		100%	100%	100%
Share capital		R$ 148	R$ 148	R$ 148
Equity		R$ 252	R$ 215	R$ 174
Cemig Geracao Leste S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		100,568,929
Cemig interest %		100%	100%	100%
Share capital		R$ 101	R$ 101	R$ 101
Equity		R$ 168	R$ 148	R$ 127
Cemig Geracao Oeste S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		60,595,484
Cemig interest %		100%	100%	100%
Share capital		R$ 61	R$ 61	R$ 61
Equity		R$ 126	R$ 106	R$ 84
Rosal Energia S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		46,944,467
Cemig interest %		100%	100%	100%
Share capital		R$ 47	R$ 47	R$ 47
Equity		R$ 123	R$ 115	R$ 127
Sa Carvalho S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		361,200,000
Cemig interest %		100%	100%	100%
Share capital		R$ 37	R$ 37	R$ 37
Equity		R$ 138	R$ 134	R$ 115
Horizontes Energia S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		39,257,563
Cemig interest %		100%	100%	100%
Share capital		R$ 39	R$ 39	R$ 39
Equity		R$ 61	R$ 60	R$ 55
Cemig P C H S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		45,952,000
Cemig interest %		100%	100%	100%
Share capital		R$ 46	R$ 46	R$ 46
Equity		R$ 99	R$ 90	R$ 90
Cemig Geracao Poco Fundo S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		97,161,578
Cemig interest %		100%	100%	100%
Share capital		R$ 139	R$ 97	R$ 1
Equity		R$ 172	R$ 144	R$ 4
Empresa De Servicos De Comercializacao De Energia Eletrica S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		486,000
Cemig interest %		100%	100%	100%
Equity		R$ 11	R$ 8	R$ 57
Cemig Trading S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares		1,000,000
Cemig interest %		100%	100%	100%
Share capital		R$ 1	R$ 1	R$ 1
Equity		R$ 6	R$ 2	R$ 30
Centroeste [Member]
IfrsStatementLineItems [Line Items]
Number of shares		28,000,000
Cemig interest %		100%	100%	100%
Share capital		R$ 28	R$ 28	R$ 28
Equity		R$ 120	R$ 122	R$ 118
Cemig Distribuicao [Member]
IfrsStatementLineItems [Line Items]
Number of shares		2,359,113,452
Cemig interest %		100%	100%	100%
Share capital		R$ 5372	R$ 5372	R$ 5
Equity		R$ 7105	R$ 6943	R$ 6
Taesa [Member]
IfrsStatementLineItems [Line Items]
Number of shares		1,033,496,721
Cemig interest %		21.68%	21.68%	21.68%
Share capital		R$ 3042	R$ 3042	R$ 3
Equity		R$ 6570	R$ 6685	R$ 6
Gasmig [Member]
IfrsStatementLineItems [Line Items]
Number of shares		409,255,483
Cemig interest %		99.57%	99.57%	99.57%
Share capital		R$ 665	R$ 665	R$ 665
Equity		R$ 1373	R$ 1222	R$ 1
C E M I G Sim [Member]
IfrsStatementLineItems [Line Items]
Number of shares		112,420,992
Cemig interest %		100%	100%	100%
Share capital		R$ 175	R$ 102	R$ 24
Equity		R$ 199	R$ 111	R$ 94
Sete Lagoas [Member]
IfrsStatementLineItems [Line Items]
Number of shares		36,857,080
Cemig interest %		100%	100%	100%
Share capital		R$ 37	R$ 37
Equity		R$ 73	R$ 65
U F V Janauba [Member]
IfrsStatementLineItems [Line Items]
Number of shares		18,509,900
Cemig interest %		49%	49%	49%
Share capital		R$ 7	R$ 7	R$ 19
Equity		R$ 7	R$ 6	R$ 22
U F V Corinto [Member]
IfrsStatementLineItems [Line Items]
Number of shares		18,000,000
Cemig interest %		49%	49%	49%
Share capital		R$ 16	R$ 18	R$ 18
Equity		R$ 17	R$ 19	R$ 20
U F V Manga [Member]
IfrsStatementLineItems [Line Items]
Number of shares		21,235,933
Cemig interest %		49%	49%	49%
Share capital		R$ 19	R$ 22	R$ 21
Equity		R$ 21	R$ 22	R$ 24
U F V Bonfinopolis [Member]
IfrsStatementLineItems [Line Items]
Number of shares		13,197,187
Cemig interest %		49%	49%	49%
Share capital		R$ 12	R$ 13	R$ 13
Equity		R$ 13	R$ 13	R$ 13
U F V Lagoa Grande [Member]
IfrsStatementLineItems [Line Items]
Number of shares		25,471,844
Cemig interest %		49%	49%	49%
Share capital		R$ 23	R$ 25	R$ 25
Equity		R$ 25	R$ 26	R$ 26
U F V Lontra [Member]
IfrsStatementLineItems [Line Items]
Number of shares		29,010,219
Cemig interest %		49%	49%	49%
Share capital		R$ 27	R$ 29	R$ 29
Equity		R$ 29	R$ 29	R$ 29
U F V Mato Verde [Member]
IfrsStatementLineItems [Line Items]
Number of shares		11,030,391
Cemig interest %		49%	49%	49%
Share capital		R$ 10	R$ 11	R$ 11
Equity		R$ 11	R$ 11	R$ 12
U F V Mirabela [Member]
IfrsStatementLineItems [Line Items]
Number of shares		9,320,875
Cemig interest %		49%	49%	49%
Share capital		R$ 9	R$ 9	R$ 9
Equity		R$ 10	R$ 9	R$ 9
U F V Porteirinha I [Member]
IfrsStatementLineItems [Line Items]
Number of shares		12,348,392
Cemig interest %		49%	49%	49%
Share capital		R$ 11	R$ 12	R$ 12
Equity		R$ 11	R$ 13	R$ 13
U F V Porteirinha I I [Member]
IfrsStatementLineItems [Line Items]
Number of shares		11,702,733
Cemig interest %		49%	49%	49%
Share capital		R$ 11	R$ 12	R$ 12
Equity		R$ 12	R$ 12	R$ 12
U F V Brasilandia [Member]
IfrsStatementLineItems [Line Items]
Number of shares		25,629,900
Cemig interest %		49%	49%
Share capital		R$ 24	R$ 26
Equity		R$ 26	R$ 27
U F V Prudentede Moraes [Member]
IfrsStatementLineItems [Line Items]
Number of shares		35,050,000
Cemig interest %		100%
Share capital		R$ 35
Equity		R$ 35
U F V Apolo I [Member]
IfrsStatementLineItems [Line Items]
Number of shares		8,258,980
Cemig interest %		49%
Share capital		R$ 8
Equity		R$ 9
U F V Campo Lindo I [Member]
IfrsStatementLineItems [Line Items]
Number of shares		13,323,845
Cemig interest %		49%
Share capital		R$ 13
Equity		R$ 13
U F V Campo Lindo I I [Member]
IfrsStatementLineItems [Line Items]
Number of shares		13,323,845
Cemig interest %		49%
Share capital		R$ 13
Equity		R$ 14
U F V Olaria I [Member]
IfrsStatementLineItems [Line Items]
Number of shares		13,323,845
Cemig interest %		49%
Share capital		R$ 13
Equity		R$ 13
[1]Indirect participation in Santo Antônio Plant through this investee.[2]On June 23, 2022, Light concluded the sale of its equity interests in Guanhães Energia and Lightger to Brasal Energia S.A.. The operation consisted of the sale to Brasal Energia S.A. of the total interest held by Light representing 51% of the capital stock of Lightger and Guanhães Energia.[3]Joint venture based on shareholders’ agreement.[4]Indirect participation in Belo Monte Plant through this investee.

INVESTMENTS (Details 4)

INVESTMENTS (Details 4) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Current	R$ 13465	R$ 12949
Cash and cash equivalents	1,441	825
Non-current	40,206	39,097
Total assets	53,671	52,046
Liabilities
Current	11,203	10,688
Non-current	20,684	21,896
Equity	21,784	19,462
Total liabilities and equity	53,671	52,046
Statement of income
Net sales revenue	34,463	33,646	R$ 25228
Cost of sales	(27,651)	(26,923)	(19,845)
Gross income (loss)	6,812	6,723	5,383
General and administrative expenses	(789)	(572)	(583)
Finance income	1,500	844	2,445
Finance expenses	(3,066)	(3,096)	(3,350)
Net income (loss) for the year	4,094	3,753	2,865
Comprehensive income (loss) for the year
Comprehensive income (loss) for the year	4,555	3,952	2,858
Equity valuation adjustments	(1,874)	(2,208)	(2,431)
Taesa [Member]
Assets
Current	2,261	2,135	2,360
Cash and cash equivalents	760	385	896
Non-current	13,198	13,761	11,745
Total assets	15,459	15,896	14,105
Liabilities
Current	817	1,417	841
Loans	1,957	16	121
Non-current	8,045	7,794	7,238
Loans	372	614	923
Equity	6,597	6,685	6,026
Total liabilities and equity	15,459	15,896	14,105
Statement of income
Net sales revenue	1,621	3,472	3,561
Cost of sales	(176)	(649)	(1,048)
Depreciation and amortization	(9)	(9)	(7)
Gross income (loss)	1,445	2,823	2,513
General and administrative expenses	(197)	(169)	(153)
Finance income	652	34	39
Finance expenses	(1,700)	(844)	(514)
Operational income (loss)	200	1,844	1,885
Share of (loss) profit, net, of subsidiaries and joint ventures	925	781	834
Income tax and social contribution tax	324	(411)	(456)
Net income (loss) for the year	1,449	2,214	2,263
Comprehensive income (loss) for the year
Net income (loss) for the year	1,449	(2,214)
Comprehensive income (loss) for the year	1,449	2,251	2,263
Equity valuation adjustments		37
Lightger [Member]
Assets
Current	63	35	103
Cash and cash equivalents	60	29	80
Non-current	109	120	129
Total assets	172	155	232
Liabilities
Current	11	11	72
Loans	9	9	9
Non-current	38	46	54
Loans	38	46	54
Equity	123	98	106
Total liabilities and equity	172	155	232
Statement of income
Net sales revenue	62	54	52
Cost of sales	(17)	(26)	(9)
Depreciation and amortization	(12)	(11)	(11)
Gross income (loss)	45	28	43
General and administrative expenses	(2)	(1)	(1)
Finance income	6	2	2
Finance expenses	(4)	(11)	(16)
Operational income (loss)	45	18	28
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(4)	(3)	(2)
Net income (loss) for the year	41	15	26
Comprehensive income (loss) for the year
Net income (loss) for the year	41	15
Comprehensive income (loss) for the year	41	15	26
Equity valuation adjustments
Hidreletrica cachoeirao [member]
Assets
Current	15	29	30
Cash and cash equivalents	11	25	26
Non-current	91	93	80
Total assets	106	122	110
Liabilities
Current	1	1	2
Loans
Non-current	1	1
Loans
Equity	104	120	108
Total liabilities and equity	106	122	110
Statement of income
Net sales revenue	43	37	34
Cost of sales	(12)	(8)	(15)
Depreciation and amortization	(3)	(3)	(3)
Gross income (loss)	31	29	19
General and administrative expenses
Finance income	4	2	1
Finance expenses
Operational income (loss)	35	31	20
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(3)	(2)	(1)
Net income (loss) for the year	32	29	19
Comprehensive income (loss) for the year
Net income (loss) for the year	32	29
Comprehensive income (loss) for the year	32	29	19
Equity valuation adjustments
Hidreletrica pipoca [member]
Assets
Current	20	18	21
Cash and cash equivalents	14	12	8
Non-current	98	101	89
Total assets	118	119	110
Liabilities
Current	8	10	17
Loans	7	7	7
Non-current	7	14	20
Loans	7	13	20
Equity	103	95	73
Total liabilities and equity	118	119	110
Statement of income
Net sales revenue	45	39	33
Cost of sales	(10)	(11)	(6)
Depreciation and amortization		(3)	(3)
Gross income (loss)	35	28	27
General and administrative expenses	(1)	(2)	(1)
Finance income	3
Finance expenses	(1)	(2)
Operational income (loss)	36	24	24
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(3)	(1)	(2)
Net income (loss) for the year	33	23	22
Comprehensive income (loss) for the year
Net income (loss) for the year	33
Comprehensive income (loss) for the year	33	23	22
Finance expenses			(2)
Retiro Baixo [Member]
Assets
Current	63	111	87
Cash and cash equivalents	49	99	74
Non-current	338	322	331
Total assets	401	433	418
Liabilities
Current	25	38	30
Loans	14	14	14
Non-current	45	49	63
Loans	28	41	55
Equity	331	346	325
Total liabilities and equity	401	433	418
Statement of income
Net sales revenue	77	70	73
Cost of sales	(4)	(25)	(29)
Depreciation and amortization	(9)	(9)	(11)
Gross income (loss)	73	45	44
General and administrative expenses	(3)	(3)	(4)
Finance income	10	4	2
Finance expenses	(5)	(5)
Operational income (loss)	75	41	36
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(26)	(13)	(3)
Net income (loss) for the year	49	28	33
Comprehensive income (loss) for the year
Net income (loss) for the year	49
Comprehensive income (loss) for the year	49	28	33
Finance expenses			(6)
Alianca norte (belo monte plant) [member]
Assets
Current
Cash and cash equivalents
Non-current	1,092	1,150	1,189
Total assets	1,092	1,150	1,189
Liabilities
Current
Loans
Non-current	8	2
Loans
Equity	1,084	1,148	1,189
Total liabilities and equity	1,092	1,150	1,189
Statement of income
Net sales revenue
Cost of sales
Depreciation and amortization
Gross income (loss)
General and administrative expenses	(65)	(2)	(1)
Finance income
Finance expenses
Operational income (loss)	(65)	(2)	(1)
Share of (loss) profit, net, of subsidiaries and joint ventures		(39)	(77)
Income tax and social contribution tax
Net income (loss) for the year	(65)	(41)	(78)
Comprehensive income (loss) for the year
Net income (loss) for the year	(65)
Comprehensive income (loss) for the year	(65)	(41)	(78)
Finance expenses
Guanhaes Energia [Member]
Assets
Current	132	15	13
Cash and cash equivalents	3	5	6
Non-current	376	392	405
Total assets	508	407	418
Liabilities
Current	38	41	27
Loans	12	12	12
Non-current	97	111	123
Loans	80	93	106
Equity	373	255	268
Total liabilities and equity	508	407	418
Statement of income
Net sales revenue	57	52	49
Cost of sales	(45)	(55)	(36)
Depreciation and amortization	(16)	(18)	(17)
Gross income (loss)	12	(3)	13
General and administrative expenses
Finance income	90
Finance expenses	(11)	(8)
Operational income (loss)	91	(11)	3
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(32)	(2)	(2)
Net income (loss) for the year	59	(13)	1
Comprehensive income (loss) for the year
Net income (loss) for the year	59
Comprehensive income (loss) for the year	59	(13)	1
Finance expenses			(10)
Amazonia Energia [Member]
Assets
Current
Cash and cash equivalents
Non-current	1,191	1,254	1,296
Total assets	1,191	1,254	1,296
Liabilities
Current	2	2
Loans
Non-current
Loans
Equity	1,189	1,252	1,296
Total liabilities and equity	1,191	1,254	1,296
Statement of income
Net sales revenue
Cost of sales		(2)
Depreciation and amortization
Gross income (loss)		(2)
General and administrative expenses
Finance income
Finance expenses
Operational income (loss)		(2)
Share of (loss) profit, net, of subsidiaries and joint ventures	(63)	(42)	(84)
Income tax and social contribution tax
Net income (loss) for the year	(63)	(44)	(84)
Comprehensive income (loss) for the year
Net income (loss) for the year	(63)
Comprehensive income (loss) for the year	(63)	(44)	(84)
Finance expenses
Madeira energia (santo antonio plant) [member]
Assets
Current	1,819	928	945
Cash and cash equivalents	924	180	263
Non-current	20,953	23,286	21,370
Total assets	22,772	24,214	22,315
Liabilities
Current	2,571	2,309	1,150
Loans	655	116	108
Non-current	19,972	20,413	18,906
Loans	13,546	12,828	4,902
Equity	229	1,492	2,259
Total liabilities and equity	22,772	24,214	22,315
Statement of income
Net sales revenue	4,137	3,758	3,200
Cost of sales	(3,451)	(2,292)	(2,720)
Depreciation and amortization		(870)	(869)
Gross income (loss)	686	1,466	480
General and administrative expenses	(150)	(80)	(82)
Finance income	361	265	258
Finance expenses	(3,521)	(3,476)
Operational income (loss)	(2,624)	(1,825)	(1,456)
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(222)	1,812	10
Net income (loss) for the year	(2,846)	(13)	(1,446)
Comprehensive income (loss) for the year
Net income (loss) for the year	(2,846)
Comprehensive income (loss) for the year	(2,846)	(79)	(1,446)
Finance expenses			(2,112)
Baguari Energia [Member]
Assets
Current	83	72	63
Cash and cash equivalents	10	3	10
Non-current	205	218	209
Total assets	288	290	272
Liabilities
Current	25	21	22
Loans
Non-current	24	26	21
Loans
Equity	239	243	229
Total liabilities and equity	288	290	272
Statement of income
Net sales revenue	81	77	73
Cost of sales	(31)	(9)	(30)
Depreciation and amortization	(10)	(11)	(11)
Gross income (loss)	50	68	43
General and administrative expenses			5
Finance income	10	4	2
Finance expenses		(4)	(1)
Operational income (loss)	60	68	49
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(20)	(23)	(17)
Net income (loss) for the year	40	45	32
Comprehensive income (loss) for the year
Net income (loss) for the year	40
Comprehensive income (loss) for the year	40	45	32
Alianca Geracao [Member]
Assets
Current	724	728	805
Cash and cash equivalents	449	378	385
Non-current	3,468	3,364	2,461
Total assets	4,192	4,092	3,266
Liabilities
Current	383	762	503
Loans	136	101	19
Non-current	1,489	1,472	905
Loans	713	700	261
Equity	2,320	1,858	1,858
Total liabilities and equity	4,192	4,092	3,266
Statement of income
Net sales revenue	1,109	1,096	1,042
Cost of sales	(608)	(102)	(580)
Depreciation and amortization	(124)	(157)	(154)
Gross income (loss)	501	994	462
General and administrative expenses	(43)	(44)	(47)
Finance income	61	41	28
Finance expenses	(109)	(233)	(63)
Operational income (loss)	410	758	380
Share of (loss) profit, net, of subsidiaries and joint ventures	11
Income tax and social contribution tax	(139)	(252)	(126)
Net income (loss) for the year	282	506	254
Comprehensive income (loss) for the year
Net income (loss) for the year	282
Comprehensive income (loss) for the year	282	506	254
Usina Hidreletrica Itaocara S A [Member]
Assets
Current	4
Cash and cash equivalents	4
Non-current	11
Total assets	15
Liabilities
Current
Loans
Non-current
Loans
Equity	15
Total liabilities and equity	15
Statement of income
Net sales revenue
Cost of sales
Depreciation and amortization
Gross income (loss)
General and administrative expenses
Finance income
Finance expenses	(7)
Operational income (loss)	(7)
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year	(7)
Comprehensive income (loss) for the year
Net income (loss) for the year	(7)
Comprehensive income (loss) for the year	(7)
U F V Janauba [Member]
Assets
Current	4	1	3
Cash and cash equivalents	3	1	2
Non-current	17	18	19
Total assets	21	19	22
Liabilities
Current	2	2
Loans	2
Non-current	12	12
Loans	11
Equity	7	5	22
Total liabilities and equity	21	19	22
Statement of income
Net sales revenue		5
Cost of sales	5	(2)	3
Depreciation and amortization	(1)	(2)	(1)
Gross income (loss)	5	3	3
General and administrative expenses
Finance income
Finance expenses	(1)	(1)
Operational income (loss)	4	2	3
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(1)	(1)
Net income (loss) for the year	3	1	3
Comprehensive income (loss) for the year
Net income (loss) for the year	3
Comprehensive income (loss) for the year	3	1	3
U F V Corinto [Member]
Assets
Current	2	3	2
Cash and cash equivalents	1	2	1
Non-current	17	17	18
Total assets	19	20	20
Liabilities
Current		1
Loans
Non-current	1		1
Loans
Equity	18	19	19
Total liabilities and equity	19	20	20
Statement of income
Net sales revenue	6	4	3
Cost of sales	(1)
Depreciation and amortization		(1)	(1)
Gross income (loss)	5	4	3
General and administrative expenses		(1)	(1)
Finance income
Finance expenses
Operational income (loss)	5	3	2
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(1)
Net income (loss) for the year	4	3	2
Comprehensive income (loss) for the year
Net income (loss) for the year	4
Comprehensive income (loss) for the year	4	3	2
U F V Manga [Member]
Assets
Current	2	3	1
Cash and cash equivalents	1	2
Non-current	20	20	23
Total assets	22	23	24
Liabilities
Current		1
Loans
Non-current	1		2
Loans
Equity	21	22	22
Total liabilities and equity	22	23	24
Statement of income
Net sales revenue	7	6	3
Cost of sales	(1)
Depreciation and amortization		(1)	(1)
Gross income (loss)	6	6	3
General and administrative expenses		(1)	(2)
Finance income
Finance expenses
Operational income (loss)	6	5	1
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(1)	(1)
Net income (loss) for the year	5	4	1
Comprehensive income (loss) for the year
Net income (loss) for the year	5
Comprehensive income (loss) for the year	5	4	1
U F V Bonfinopolis I I [Member]
Assets
Current	2	2
Cash and cash equivalents	1	2
Non-current	12	12	13
Total assets	14	14	13
Liabilities
Current		1
Loans
Non-current	1
Loans
Equity	13	13	13
Total liabilities and equity	14	14	13
Statement of income
Net sales revenue		3
Cost of sales	(1)
Depreciation and amortization
Gross income (loss)	(1)	3
General and administrative expenses		(1)
Finance income	1
Finance expenses
Operational income (loss)		2
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	3	(1)
Net income (loss) for the year	3	1
Comprehensive income (loss) for the year
Net income (loss) for the year	3
Comprehensive income (loss) for the year	3	1
U F V Lagoa Grande [Member]
Assets
Current	3	3	2
Cash and cash equivalents	1	3	1
Non-current	23	23	24
Total assets	26	26	26
Liabilities
Current
Loans
Non-current	1
Loans
Equity	25	26	26
Total liabilities and equity	26	26	26
Statement of income
Net sales revenue	8	6	2
Cost of sales	(1)
Depreciation and amortization		(1)
Gross income (loss)	7	6	2
General and administrative expenses		(1)	(1)
Finance income
Finance expenses
Operational income (loss)	7	5	1
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(1)	(1)
Net income (loss) for the year	6	4	1
Comprehensive income (loss) for the year
Net income (loss) for the year	6
Comprehensive income (loss) for the year	6	4	1
U F V Lontra [Member]
Assets
Current	4	4
Cash and cash equivalents	2	3
Non-current	27	26	29
Total assets	31	30	29
Liabilities
Current	1	1	1
Loans
Non-current	1		1
Loans
Equity	29	29	27
Total liabilities and equity	31	30	29
Statement of income
Net sales revenue	10	5
Cost of sales	(1)		(1)
Depreciation and amortization		(1)
Gross income (loss)	9	5	(1)
General and administrative expenses		(1)	(1)
Finance income
Finance expenses
Operational income (loss)	9	4	(2)
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(1)	(1)
Net income (loss) for the year	8	3	(2)
Comprehensive income (loss) for the year
Net income (loss) for the year	8
Comprehensive income (loss) for the year	8	3	(2)
U F V Olaria 1 [Member]
Assets
Current	1
Cash and cash equivalents	1
Non-current	13
Total assets	14
Liabilities
Current
Loans
Non-current	1
Loans	1
Equity	13
Total liabilities and equity	14
Statement of income
Net sales revenue	2
Cost of sales	(1)
Depreciation and amortization	(1)
Gross income (loss)	1
General and administrative expenses
Finance income
Finance expenses
Operational income (loss)	1
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year	1
Comprehensive income (loss) for the year
Net income (loss) for the year	1
Comprehensive income (loss) for the year	1
U F V Mato Verde [Member]
Assets
Current	1	1	1
Cash and cash equivalents	1	1
Non-current	11	11	11
Total assets	12	12	12
Liabilities
Current		1
Loans
Non-current
Loans
Equity	12	11	12
Total liabilities and equity	12	12	12
Statement of income
Net sales revenue	4	3
Cost of sales	(1)
Depreciation and amortization
Gross income (loss)	3	3
General and administrative expenses		(1)
Finance income
Finance expenses
Operational income (loss)	3	2
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year	3	2
Comprehensive income (loss) for the year
Net income (loss) for the year	3
Comprehensive income (loss) for the year	3	2
U F V Mirabela [Member]
Assets
Current	1	1
Cash and cash equivalents		1
Non-current	9	9	9
Total assets	10	10	9
Liabilities
Current		1
Loans
Non-current
Loans
Equity	10	9	9
Total liabilities and equity	10	10	9
Statement of income
Net sales revenue	3	2	1
Cost of sales	(1)
Depreciation and amortization
Gross income (loss)	2	2	1
General and administrative expenses		(1)
Finance income
Finance expenses
Operational income (loss)	2	1	1
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year	2	1	1
Comprehensive income (loss) for the year
Net income (loss) for the year	2
Comprehensive income (loss) for the year	2	1	1
U F V Porteirinha I [Member]
Assets
Current	1	3	1
Cash and cash equivalents		2
Non-current	11	11	12
Total assets	12	14	13
Liabilities
Current		1
Loans
Non-current	1
Loans	1
Equity	11	13	13
Total liabilities and equity	12	14	13
Statement of income
Net sales revenue	4	2
Cost of sales	(1)
Depreciation and amortization
Gross income (loss)	3	2
General and administrative expenses
Finance income
Finance expenses
Operational income (loss)	3	2
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year	3	2
Comprehensive income (loss) for the year
Net income (loss) for the year	3
Comprehensive income (loss) for the year	3	2
U F V Porteirinha I I [Member]
Assets
Current	2	1
Cash and cash equivalents	1
Non-current	11	12	12
Total assets	13	13	12
Liabilities
Current		1
Loans
Non-current	1
Loans
Equity	12	12	12
Total liabilities and equity	13	13	12
Statement of income
Net sales revenue	4	3
Cost of sales	(1)
Depreciation and amortization
Gross income (loss)	3	3
General and administrative expenses		(1)	(1)
Finance income
Finance expenses
Operational income (loss)	3	2	(1)
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax			1
Net income (loss) for the year	3	2
Comprehensive income (loss) for the year
Net income (loss) for the year	3
Comprehensive income (loss) for the year	3	2
U F V Brasilandia [Member]
Assets
Current	3	3
Cash and cash equivalents	2	2
Non-current	28	27
Total assets	31	30
Liabilities
Current	4	3
Loans
Non-current	1
Loans	3
Equity	26	27
Total liabilities and equity	31	30
Statement of income
Net sales revenue	8	5
Cost of sales	(2)
Depreciation and amortization		(1)
Gross income (loss)	6	5
General and administrative expenses		(1)
Finance income	1
Finance expenses
Operational income (loss)	7	4
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax	(1)	(1)
Net income (loss) for the year	6	3
Comprehensive income (loss) for the year
Net income (loss) for the year	6
Comprehensive income (loss) for the year	6	3
U F V Apolo 1 [Member]
Assets
Current	1
Cash and cash equivalents
Non-current	8
Total assets	9
Liabilities
Current
Loans
Non-current
Loans
Equity	9
Total liabilities and equity	9
Statement of income
Net sales revenue	2
Cost of sales	(1)
Depreciation and amortization
Gross income (loss)	1
General and administrative expenses
Finance income
Finance expenses
Operational income (loss)	1
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year	1
Comprehensive income (loss) for the year
Net income (loss) for the year	1
Comprehensive income (loss) for the year	1
U F V Campo Lindo 1 [Member]
Assets
Current	1
Cash and cash equivalents
Non-current	13
Total assets	14
Liabilities
Current
Loans
Non-current	1
Loans	1
Equity	13
Total liabilities and equity	14
Statement of income
Net sales revenue	3
Cost of sales	(1)
Depreciation and amortization	(1)
Gross income (loss)	2
General and administrative expenses
Finance income
Finance expenses
Operational income (loss)	2
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year	2
Comprehensive income (loss) for the year
Net income (loss) for the year	2
Comprehensive income (loss) for the year	2
U F V Campo Lindo 2 [Member]
Assets
Current	1
Cash and cash equivalents	1
Non-current	13
Total assets	14
Liabilities
Current
Loans
Non-current	1
Loans	1
Equity	13
Total liabilities and equity	14
Statement of income
Net sales revenue	2
Cost of sales	(1)
Depreciation and amortization	(1)
Gross income (loss)	1
General and administrative expenses
Finance income
Finance expenses
Operational income (loss)	1
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year	1
Comprehensive income (loss) for the year
Net income (loss) for the year	1
Comprehensive income (loss) for the year	R$ 1
Hidreletrica Itaocara S A [Member]
Assets
Current		5	3
Cash and cash equivalents		5	2
Non-current		11	10
Total assets		16	13
Liabilities
Current		58	73
Loans
Non-current
Loans
Equity		(42)	(60)
Total liabilities and equity		16	13
Statement of income
Net sales revenue
Cost of sales		(36)	(13)
Depreciation and amortization
Gross income (loss)		(36)	(13)
General and administrative expenses
Finance income
Finance expenses		(30)	(5)
Operational income (loss)		(66)	(18)
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year		(66)	(18)
Comprehensive income (loss) for the year
Net income (loss) for the year		(66)
Comprehensive income (loss) for the year		(66)	(18)
Equity valuation adjustments
Ativas Data Center [Member]
Assets
Current		42	39
Cash and cash equivalents		16	12
Non-current		96	104
Total assets		138	143
Liabilities
Current		39	39
Loans		24	27
Non-current		19	18
Loans		14	16
Equity		80	86
Total liabilities and equity		138	143
Statement of income
Net sales revenue		90	94
Cost of sales		(85)	(78)
Depreciation and amortization		(10)	(15)
Gross income (loss)		5	16
General and administrative expenses		(7)	(8)
Finance income
Finance expenses		(3)	(3)
Operational income (loss)		(5)	5
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax			(2)
Net income (loss) for the year		(5)	3
Comprehensive income (loss) for the year
Net income (loss) for the year		(5)
Comprehensive income (loss) for the year		(5)	3
Equity valuation adjustments
Axxiom Solucoes Tecnologicas [Member]
Assets
Current		13	20
Cash and cash equivalents		4	3
Non-current		19	21
Total assets		32	41
Liabilities
Current		21	25
Loans		7	7
Non-current		2	7
Loans			1
Equity		9	9
Total liabilities and equity		32	41
Statement of income
Net sales revenue		28	41
Cost of sales		(28)	(38)
Depreciation and amortization		(1)	(2)
Gross income (loss)			3
General and administrative expenses		(4)	(5)
Finance income
Finance expenses		(1)	(1)
Operational income (loss)		(5)	(3)
Share of (loss) profit, net, of subsidiaries and joint ventures
Income tax and social contribution tax
Net income (loss) for the year		(5)	(3)
Comprehensive income (loss) for the year
Net income (loss) for the year		(5)
Comprehensive income (loss) for the year		(5)	(3)
Equity valuation adjustments
Renova [Member]
Assets
Current			998
Cash and cash equivalents			29
Non-current			1,299
Total assets			2,297
Liabilities
Current			725
Loans			380
Non-current			2,680
Loans			1,083
Equity			(1,108)
Total liabilities and equity			2,297
Statement of income
Net sales revenue			70
Cost of sales			(46)
Depreciation and amortization			(7)
Gross income (loss)			24
General and administrative expenses			(122)
Finance income
Operational income (loss)			(72)
Share of (loss) profit, net, of subsidiaries and joint ventures			95
Income tax and social contribution tax			(1)
Net income (loss) for the year			22
Comprehensive income (loss) for the year
Comprehensive income (loss) for the year			22
Finance expenses			R$ 26

INVESTMENTS (Details 5)

INVESTMENTS (Details 5) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$) MW
IfrsStatementLineItems [Line Items]
Aaquisition of equity interest power | MW	18.5
Shareholders equity on acquisition	R$ 50
Adjusted acquisition price	27
Retention	R$ 4
G 2 O L A R I A 1 E N E R G I A S A [Member]
IfrsStatementLineItems [Line Items]
Aaquisition of equity interest plant	Olaria 1
Aaquisition of equity interest power | MW	3.25
Shareholders equity on acquisition	R$ 13
Adjusted acquisition price	7
Retention	R$ 1
G 2 C A M P O L I N D O 1 E N E R G I A S A [Member]
IfrsStatementLineItems [Line Items]
Aaquisition of equity interest plant	Campo Lindo 1
Aaquisition of equity interest power | MW	3.25
Shareholders equity on acquisition	R$ 13
Adjusted acquisition price	7
Retention	R$ 1
G 2 C A M P O L I N D O 2 E N E R G I A S A [Member]
IfrsStatementLineItems [Line Items]
Aaquisition of equity interest plant	Campo Lindo 2
Aaquisition of equity interest power | MW	3.25
Shareholders equity on acquisition	R$ 14
Adjusted acquisition price	7
Retention	R$ 1
A P O L O 1 S P E E M P R E E N D I M E N T O Se E N E R G I A S A [Member]
IfrsStatementLineItems [Line Items]
Aaquisition of equity interest plant	Apolo 1
Aaquisition of equity interest power | MW	2.75
Shareholders equity on acquisition	R$ 9
Adjusted acquisition price	6
Retention	R$ 1
G 2 O L A R I A 2 E N E R G I A S A [Member]
IfrsStatementLineItems [Line Items]
Aaquisition of equity interest plant	Olaria 2
Aaquisition of equity interest power | MW	3.25
A P O L O 2 S P E E M P R E E N D I M E N T O Se E N E R G I A S A [Member]
IfrsStatementLineItems [Line Items]
Aaquisition of equity interest plant	Apolo 2
Aaquisition of equity interest power | MW	2.75

INVESTMENTS (Details 6)

INVESTMENTS (Details 6) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$) MW
IfrsStatementLineItems [Line Items]
Investment power | MW	16.21
Consideration transferred | R$	R$ 102
U F V Prudentede Moraes [Member]
IfrsStatementLineItems [Line Items]
Investment power | MW	6.46	[1]
Consideration transferred | R$	R$ 43	[1]
Operational start up forecast	Jul. 2022	[1]
U F V Montes Claros [Member]
IfrsStatementLineItems [Line Items]
Investment power | MW	3.20
Consideration transferred | R$	R$ 20
Operational start up forecast	May. 2023
U F V Jequitiba [Member]
IfrsStatementLineItems [Line Items]
Investment power | MW	6.25
Consideration transferred | R$	R$ 39
Operational start up forecast	Aug. 2023
[1]UFV Prudente de Moraes started operating in 2022.

INVESTMENTS (Details 7)

INVESTMENTS (Details 7) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Bargain purchase		R$ 5	R$ 4	R$ 51
C E M I G Sim [Member]
IfrsStatementLineItems [Line Items]
Fair value of net assets acquired		48
Bargain purchase		5
Consideration paid	[1]	R$ 43
[1]The consideration paid include the fair value off the contingent consideration in the amount of R$ 2.

INVESTMENTS (Details 8)

INVESTMENTS (Details 8) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
TOTAL CURRENT	R$ 13465000	R$ 12949000
TOTAL CURRENT	11,203,000	10,688,000
Cash and cash equivalents	1,441,000	825,000
Non current	20,684,000	21,896,000
Non current	40,206,000	R$ 39097000
At fair value [member]
IfrsStatementLineItems [Line Items]
TOTAL CURRENT	132
TOTAL CURRENT	300
Cash and cash equivalents	840
Other current liabilities	300
Other current assets	480
Non current	5,000
Non current	57,000
Other non current liabilities	5,000
Fixed assets	35,000
Right to use Leasing	5,000
Intangible asset Right of commercial operation	13,000
Fair value of net identifiable assets	R$ 48000

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - BRL (R$) R$ / shares in Units, R$ in Millions

1 Months Ended

6 Months Ended

12 Months Ended

Jan. 13, 2023

Oct. 03, 2022

Sep. 12, 2022

Sep. 07, 2022

Aug. 04, 2022

Jun. 08, 2022

Jun. 30, 2022

Jun. 30, 2022

Dec. 31, 2022

Dec. 31, 2021

Apr. 14, 2023

Jun. 07, 2022

IfrsStatementLineItems [Line Items]

Working capital

R$ 752

Working capital

R$ 1583

Investment terminated

R$ 645

Investment income

R$ 962

Payment of investment

R$ 203

R$ 1583

Loss

2,972

R$ 2832

Acquisition

27

Acquisition paid

23

Acquisition price

R$ 4

Acquisition price rate

15%

Estimated amount

R$ 7

Alianca Norte Energia [Member]

IfrsStatementLineItems [Line Items]

Percentage of equity interest

11.69%

Amazonia Energia S A And Alianca Norte Energia S A [Member]

IfrsStatementLineItems [Line Items]

Working capital

R$ 494

R$ 189

Melbourne [Member]

IfrsStatementLineItems [Line Items]

Amount of compensation

R$ 200

Recognized gain on investment

R$ 161

C E M I G Sim [Member]

IfrsStatementLineItems [Line Items]

Acquisition rate

100%

C E M I G Sim [Member] | Forecast [Member]

IfrsStatementLineItems [Line Items]

Acquisition paid

R$ 5

Acquisition price rate

15%

Acquisition rate

49%

Acquisition price per share

R$ 0.864

Cemiggt [Member]

IfrsStatementLineItems [Line Items]

Equity interest rate

49.90%

Bottom of range [member] | Furnas [Member]

IfrsStatementLineItems [Line Items]

Equity interest rate

43.06%

Bottom of range [member] | Cemiggt [Member]

IfrsStatementLineItems [Line Items]

Equity interest rate

15.51%

Top of range [member] | Furnas [Member]

IfrsStatementLineItems [Line Items]

Equity interest rate

72.36%

Top of range [member] | Cemiggt [Member]

IfrsStatementLineItems [Line Items]

Equity interest rate

7.58%

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Net PP&E		R$ 2410		R$ 2419
Depreciation		(172)		(171)		R$ 181
Transfers / Capitalizations	[1]					(2)
Disposals		(12)		(15)		8
Additions		176		182		132
Property plant and equipment, Beginning balance		2,419		2,407		2,450
Property plant and equipment, Ending balance		2,411		2,419		2,407
Bargain purchase				43
Write off	[2]			16
Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		2,031		2,113
Property plant and equipment, Beginning balance		2,113		2,230		2,317
Depreciation		(172)		(171)		(181)
Property plant and equipment, Ending balance		2,031		2,113		2,230
Transfers / Capitalizations		102		69		77	[1]
Disposals		(12)		(15)		(3)
Additions						20
Bargain purchase				43
Investment property under construction or development [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, Beginning balance		306		177		133
Property plant and equipment, Ending balance		380		306		177
Transfers / Capitalizations		(102)		(69)		(79)	[1]
Disposals						11
Additions		176		182		112
Write off	[2]			16
Investments Property Under Construction Or Development [Member]
IfrsStatementLineItems [Line Items]
Net PP&E		379		306
Land [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		217		220
Property plant and equipment, Beginning balance		220	[3],[4]	224	[4]	229	[5]
Depreciation		(3)	[3]	(3)	[4]	(4)	[5]
Property plant and equipment, Ending balance		217	[3]	220	[3],[4]	224	[4]
Transfers / Capitalizations		7
Disposals				(1)		(1)
Reservoirs, dams and watercourses [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		870		944
Property plant and equipment, Beginning balance		944		1,020		1,080
Depreciation		(81)		(81)		(80)
Property plant and equipment, Ending balance		870		944		1,020
Transfers / Capitalizations				5		20	[1]
Buildings works and improvements [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		233		248
Property plant and equipment, Beginning balance		248		264		274
Depreciation		(17)		(17)		(18)
Property plant and equipment, Ending balance		233		248		264
Transfers / Capitalizations		2		1		8	[1]
Machinery and equipment [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		706		697
Property plant and equipment, Beginning balance		697		717		729
Depreciation		(70)		(69)		(79)
Property plant and equipment, Ending balance		706		697		717
Transfers / Capitalizations		91		63		49	[1]
Disposals		(12)		(14)		(2)
Additions						20
Bargain purchase				43
Vehicle [Member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		2		1
Property plant and equipment, Beginning balance		1		2		2
Depreciation		(1)		(1)
Property plant and equipment, Ending balance		2		1		2
Transfers / Capitalizations		2
Furniture and utensils [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		3		3
Fixtures and fittings [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, Beginning balance		3		3		3
Property plant and equipment, Ending balance		3		3		R$ 3
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Net PP&E		7,815		7,641
Gross carrying amount [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		7,436		7,335
Gross carrying amount [member] | Investment property under construction or development [member]
IfrsStatementLineItems [Line Items]
Net PP&E		379		306
Gross carrying amount [member] | Land [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		247		246
Gross carrying amount [member] | Reservoirs, dams and watercourses [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		3,303		3,296
Gross carrying amount [member] | Buildings works and improvements [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		1,092		1,086
Gross carrying amount [member] | Machinery and equipment [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		2,765		2,673
Gross carrying amount [member] | Vehicle [Member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		15		20
Gross carrying amount [member] | Furniture and utensils [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		14		14
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Net PP&E		(5,405)		(5,222)
Accumulated depreciation and amortisation [member] | Land [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		(30)		(26)
Accumulated depreciation and amortisation [member] | Reservoirs, dams and watercourses [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		(2,433)		(2,352)
Accumulated depreciation and amortisation [member] | Buildings works and improvements [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		(859)		(838)
Accumulated depreciation and amortisation [member] | Machinery and equipment [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		(2,059)		(1,976)
Accumulated depreciation and amortisation [member] | Vehicle [Member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		(13)		(19)
Accumulated depreciation and amortisation [member] | Furniture and utensils [member] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Net PP&E		R$ 11		R$ 11
[1]Reversal of a provision previously recognized for impairment of works in progress assets.[2]Reversal of a provision previously recognized for impairment of works in progress assets.[3]Certain land linked to concession agreements with no indemnity provision is amortized over the concession period.[4]Certain land sites linked to concession contracts and without provision for reimbursement are amortized in accordance with the period of the concession.[5]Certain land sites linked to concession contracts and without provision for reimbursement are amortized in accordance with the period of the concession.

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (Details 1)	12 Months Ended
	Dec. 31, 2022
Reservoirs, dams and watercourses [member] | Generation unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	2%
Computer software [member] | Administration unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	20%
Buildings - machine room [member] | Generation unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	2%
Vehicle [Member] | Administration unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	14.29%
Buildings - other [member] | Generation unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	3.33%
Buildings - other [member] | Administration unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	3.33%
IT equipment in general [member] | Administration unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	16.67%
Generator [member] | Generation unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	3.33%
General Equipment [member] | Administration unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	6.25%
Water turbine [member] | Generation unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	2.50%
Pressure tunnel [member] | Generation unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	3.13%
Command station, panel and cubicle [member] | Generation unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	3.57%
Floodgate [member] | Generation unit [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment depreciation rate	3.33%

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT (Details 2) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total	R$ 87	R$ 93
Total	85	93
Total	2
Usina de Queimado [meber]
IfrsStatementLineItems [Line Items]
Total	R$ 220	220
Usina de Queimado [meber] | Investment property completed [member]
IfrsStatementLineItems [Line Items]
Stake in power output (%)	82.50%
Average annual depreciation rate (%)	3.94%
Usina de Queimado [meber] | Investment Property Completed 1 [Member]
IfrsStatementLineItems [Line Items]
Stake in power output (%)	82.50%
Accumulated depreciation [member]
IfrsStatementLineItems [Line Items]
Total	R$ 135	R$ 127
Usina De Queimado 1 [Member]
IfrsStatementLineItems [Line Items]
Total	R$ 2

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
IfrsStatementLineItems [Line Items]
Intangible assets	R$ 14621	R$ 12953	R$ 11810	R$ 11624
Temporary Easements Intangible Assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets	9	10	9	8
Service concession rights [member]
IfrsStatementLineItems [Line Items]
Intangible assets	4	5	6	7
Assets Of Concession [member]
IfrsStatementLineItems [Line Items]
Intangible assets	13,555	11,807	11,674	11,517
Assets Of Concession G S F [Member]
IfrsStatementLineItems [Line Items]
Intangible assets	832	966
Other intangible assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets	15	4	8	10
Useful Life Defined Intangible Asset [member]
IfrsStatementLineItems [Line Items]
Intangible assets	14,415	12,792	R$ 11697	R$ 11542
Intangible Assets Under Developments [Member]
IfrsStatementLineItems [Line Items]
Intangible assets	206	161
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Intangible assets	25,172	22,775
Gross carrying amount [member] | Temporary Easement Intangible Assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets	15	15
Gross carrying amount [member] | Service concession rights [member]
IfrsStatementLineItems [Line Items]
Intangible assets	14	13
Gross carrying amount [member] | Assets Of Concession [member]
IfrsStatementLineItems [Line Items]
Intangible assets	23,813	21,476
Gross carrying amount [member] | Assets Of Concession G S F [Member]
IfrsStatementLineItems [Line Items]
Intangible assets	1,032	1,032
Gross carrying amount [member] | Other intangible assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets	92	78
Gross carrying amount [member] | Useful Life Defined Intangible Asset [member]
IfrsStatementLineItems [Line Items]
Intangible assets	24,966	22,614
Gross carrying amount [member] | Intangible Assets Under Developments [Member]
IfrsStatementLineItems [Line Items]
Intangible assets	206	161
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Intangible assets	(10,551)	(9,822)
Accumulated depreciation and amortisation [member] | Temporary Easement Intangible Assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets	(6)	(5)
Accumulated depreciation and amortisation [member] | Service concession rights [member]
IfrsStatementLineItems [Line Items]
Intangible assets	(10)	(8)
Accumulated depreciation and amortisation [member] | Assets Of Concession [member]
IfrsStatementLineItems [Line Items]
Intangible assets	(10,258)	(9,669)
Accumulated depreciation and amortisation [member] | Assets Of Concession G S F [Member]
IfrsStatementLineItems [Line Items]
Intangible assets	(200)	(66)
Accumulated depreciation and amortisation [member] | Other intangible assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets	(77)	(74)
Accumulated depreciation and amortisation [member] | Useful Life Defined Intangible Asset [member]
IfrsStatementLineItems [Line Items]
Intangible assets	R$ 10551	R$ 9822

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 12953		R$ 11810		R$ 11624
Amortization	(956)		(829)		(744)
Ending balance	14,621		12,953		11,810
Disposals	(57)		(23)		(24)	[1]
Transfer	2,562	[2]	912	[2]	913	[3]
Additions	119		1,083		41
Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Beginning balance	161		113		82
Ending balance	206		161		113
Transfer	(61)	[2]	(3)	[2]	(10)	[3]
Additions	106		51		41
Temporary Easements Intangible Assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	10		9		8
Amortization	(1)		(1)
Ending balance	9		10		9
Transfer			2	[2]	1	[3]
Service concession rights [member]
IfrsStatementLineItems [Line Items]
Beginning balance	5		6		7
Amortization	(1)		(1)		(1)
Ending balance	4		5		6
Assets Of Concession [member]
IfrsStatementLineItems [Line Items]
Beginning balance	11,807		11,674		11,517
Amortization	(817)		(757)		(738)
Ending balance	13,555		11,807		11,674
Disposals	(57)		(23)		(24)	[1]
Transfer	2,622	[2]	913	[2]	919	[3]
Assets Of Concession G S F [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	966
Amortization	(134)		(66)
Ending balance	832		966
Additions			1,032
Other intangible assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	4		8		10
Amortization	(3)		(4)		(5)
Ending balance	15		4		8
Transfer	1	[2]			3	[3]
Additions	13
Useful Life Defined Intangible Asset [member]
IfrsStatementLineItems [Line Items]
Beginning balance	12,792		11,697		11,542
Amortization	(956)		(829)		(744)
Ending balance	14,415		12,792		11,697
Disposals	(57)		(23)		(24)	[1]
Transfer	2,623	[2]	915	[2]	R$ 923	[3]
Additions	R$ 13		R$ 1032
[1]This includes the impairment reversal, in the amount of R$14, recognized in the Income Statement under “Other expenses”, as a result of the test of impairment of intangible assets, relating to the authorization for wind power generation granted to Volta do Rio, on December 31, 2020. More information is available on this note.[2]The transfers were made between concession contract assets to Intangible assets: in 2022 of R$2,448 (R$902 in 2021).[3]The transfers were made between Intangible assets, concession contract assets, financial assets and property, plant and equipment are as follows: (1) R$906 from concession contract assets to intangible assets; (2) R$2 from property, plant and equipment to intangible assets; and (3) R$5 from concession financial asset to intangible assets.

INTANGIBLE ASSETS (Details 2)

INTANGIBLE ASSETS (Details 2)	12 Months Ended
	Dec. 31, 2022
Administration [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	15.82
Hydroelectric generation [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	7.06
Wind power generation [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	8.81
Gas [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	3.33
Distribution [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	3.91
System Cable - Below 69 KV One [member] | Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	6.67
Computer software [member] | Administration [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	20.00
System Cable Below 69 K V Two [Member] | Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	3.57
Vehicle [Member] | Administration [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	14.29
Structure Posts [Member] | Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	3.57
General Equipment [member] | Administration [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	6.25
Overhead Distribution Transformer [Member] | Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	4.00
Buildings [member] | Administration [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	3.33
Circuit Breaker Up To 69 K V [Member] | Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	3.03
Capacitor Bank Up To 69 K V [Member] | Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	6.67
Voltage Regulator [Member] | Distribution Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	4.35
Tubing [member] | Gas And Power Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	3.33
Buildings works and improvements [member] | Gas And Power Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	4.00
Vehicles 1 [Member] | Administration [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	20.00
Improvements In Leased Properties [Member] | Gas And Power Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	10.00
Data Processing Equipment [member] | Administration [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	20.00
Machinery And Equipments [Member] | Gas And Power Segment [Member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	5.00 to 20.00
Furniture [Member] | Administration [member]
IfrsStatementLineItems [Line Items]
Annual average amortization rate	10.00

INTANGIBLE ASSETS (Details 3)

INTANGIBLE ASSETS (Details 3) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 1033
Cemig Geracao Camargos [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 9
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Cemig Geracao Itutinga [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 8
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Dona Rita [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jul. 03, 2046
Extension in years	4 years
New end of concession	Jul. 19, 2050
Ervalia [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jul. 03, 2046
Extension in years	9 months 18 days
New end of concession	Apr. 19, 2047
Neblina [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jul. 03, 2046
Extension in years	9 months 18 days
New end of concession	Apr. 19, 2047
Peti [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Sinceridade [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jul. 03, 2046
Extension in years	8 months 12 days
New end of concession	Mar. 12, 2047
Tronqueiras [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jan. 05, 2046
Extension in years	1 year
New end of concession	Dec. 26, 2046
Cajuru Cemig [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Cemig Geracao Salto Grande [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 40
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Cemig Geracao Sul [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 2
Coronel Domiciano [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jul. 03, 2046
Extension in years	9 months 18 days
New end of concession	Apr. 11, 2047
Joasal [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Marmelos [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Paciencia [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Piau [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 1
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
C E M I G Geracao Tres Marias [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 116
End of concession	Jan. 05, 2046
Extension in years	7 years
New end of concession	Jan. 03, 2053
Cemig Poco Fundo [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 1
End of concession	May 29, 2045
Extension in years	7 years
New end of concession	May 27, 2052
Cemig P C H Pai Joaquim [Member]
IfrsStatementLineItems [Line Items]
End of concession	Apr. 04, 2032
Extension in years	4 months 24 days
New end of concession	Sep. 14, 2032
Machado Mineiro [Member]
IfrsStatementLineItems [Line Items]
End of concession	Jul. 08, 2025
Extension in years	1 year 10 months 24 days
New end of concession	May 21, 2027
Rosal [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 9
End of concession	May 08, 2032
Extension in years	3 years 7 months 6 days
New end of concession	Dec. 13, 2035
Sa Carvalho [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 40
End of concession	Dec. 01, 2024
Extension in years	1 year 8 months 12 days
New end of concession	Aug. 27, 2026
Total [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 226
Nova Ponte [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 256
End of concession	Jul. 23, 2025
Extension in years	2 years 1 month 6 days
New end of concession	Aug. 11, 2027
Irape [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 105
End of concession	Feb. 28, 2035
Extension in years	2 years 7 months 6 days
New end of concession	Sep. 18, 2037
Queimado [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 19
End of concession	Dec. 18, 2032
Extension in years	1 year 9 months 18 days
New end of concession	Jun. 26, 2034
Sao Bernardo Cemig [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 1
End of concession	Aug. 19, 2025
Extension in years	1 year 10 months 24 days
New end of concession	Jun. 27, 2027
Emborcacao [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 426
End of concession	Jul. 23, 2025
Extension in years	1 year 9 months 18 days
New end of concession	May 26, 2027
Total Cemig G T [Member]
IfrsStatementLineItems [Line Items]
Intangible assets right to extension of concession	R$ 807

INTANGIBLE ASSETS (Details 4)

INTANGIBLE ASSETS (Details 4) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Offer Tender	R$ 1322
Sao Simao [Member]
IfrsStatementLineItems [Line Items]
Offer Tender	783
Miranda [Member]
IfrsStatementLineItems [Line Items]
Offer Tender	145
Jaguara [Member]
IfrsStatementLineItems [Line Items]
Offer Tender	237
Volta Grande [Member]
IfrsStatementLineItems [Line Items]
Offer Tender	R$ 157

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
IfrsStatementLineItems [Line Items]
Intangible assets	R$ 14621	R$ 12953	R$ 11810	R$ 11624
Gasmig [Member]
IfrsStatementLineItems [Line Items]
Intangible assets	381	396
Parajuru and Volta do Rio [member]
IfrsStatementLineItems [Line Items]
Intangible assets	R$ 105	R$ 116

LEASING (Details)

LEASING (Details)	12 Months Ended
	Dec. 31, 2022
Later than one year and not later than two years [member] | Initial Application [Member]
IfrsStatementLineItems [Line Items]
Annual rate	7.96%
Monthly rate	0.64%
Later than four years and not later than five years [member] | Initial Application [Member]
IfrsStatementLineItems [Line Items]
Annual rate	10.64%
Monthly rate	0.85%
Later than four years and not later than five years [member] | Period December 2021 [Member]
IfrsStatementLineItems [Line Items]
Annual rate	6.43%	[1]
Monthly rate	0.52%	[1]
Six to twenty years [member] | Initial Application [Member]
IfrsStatementLineItems [Line Items]
Annual rate	13.17%
Monthly rate	1.04%
Up to three years [member]
IfrsStatementLineItems [Line Items]
Annual rate	6.87%
Monthly rate	0.56%
Three to four years [member]
IfrsStatementLineItems [Line Items]
Annual rate	7.33%
Monthly rate	0.59%
Four to twenty years [member]
IfrsStatementLineItems [Line Items]
Annual rate	8.08%
Monthly rate	0.65%
Six To Ten Years [Member] | Period December 2021 [Member]
IfrsStatementLineItems [Line Items]
Annual rate	6.54%	[1]
Monthly rate	0.53%	[1]
Eleven To Fifteen Years [Member] | Period December 2021 [Member]
IfrsStatementLineItems [Line Items]
Annual rate	6.58%	[1]
Monthly rate	0.54%	[1]
Sixteen To Thirty Years [Member] | Period December 2021 [Member]
IfrsStatementLineItems [Line Items]
Annual rate	6.60%	[1]
Monthly rate	0.54%	[1]
[1]Monthly the Company calculates the addition to the rate to be applied to the new contracts. For the purposes of publication, these are presented at the average rates used.

LEASING (Details 1)

LEASING (Details 1) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Balances on December 31, 2021	R$ 226		R$ 212		R$ 277
Disposals (contracts terminated)	(10)		(5)		(9)
Amortization	(54)	[1]	(49)	[1]	(65)
Addition	141		11		6
Remeasurement	21	[2]	57	[2]	3
Right of use acquired in a business combination	5
Balances on December 31, 2022	329		226		212
Land and buildings [member]
IfrsStatementLineItems [Line Items]
Balances on December 31, 2021	192		185		206
Disposals (contracts terminated)	(9)		(5)		(9)
Amortization	(14)	[1]	(8)	[1]	(25)
Addition	24		11		6
Remeasurement	16	[2]	9	[2]	7
Right of use acquired in a business combination	5
Balances on December 31, 2022	214		192		185
Vehicle [Member]
IfrsStatementLineItems [Line Items]
Balances on December 31, 2021	34		27		71
Disposals (contracts terminated)	(1)
Amortization	(40)	[1]	(41)	[1]	(40)
Addition	117
Remeasurement	5	[2]	48	[2]	(4)
Right of use acquired in a business combination
Balances on December 31, 2022	R$ 115		R$ 34		R$ 27
[1]Amortization of the Right of Use recognized in the Statement of income is net of use of the credits of PIS/Pasep and Cofins taxes on payments of rentals, a total R$0.641 in 2022 (R$0.588 in 2021).[2]The Company have identified events giving rise to revaluation and modifications of their principal contracts. The leasing liabilities are restated with adjustment to the asset of Right of Use.

LEASING (Details 2)

LEASING (Details 2) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Leasing
Balance beginning		R$ 244	R$ 227
Addition		141	11
Settled		(16)	(5)
Interest incurred	[1]	29	27
Leasing paid		(66)	(70)
Interest in leasing contracts		(4)	(3)
Remeasurement	[2]	21	57
Business combination adjustment		5
Balance ending		354	R$ 244
Current liabilities		57
Non-current liabilities		R$ 297
[1]Financial expenses recognized in the Statement of income are net of incorporation of the credits for PIS/Pasep and Cofins taxes on payments of rentals, in the amounts of R$2 in 2022 (R$2 on December 31, 2021).[2]The Company identified events that give rise to restatement and modifications of their principal contracts; the leasing liability was remeasured with an adjustment to the asset of Right of Use.

LEASING (Details 3)

LEASING (Details 3) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
Nominal [member]
IfrsStatementLineItems [Line Items]
Consideration for the leasing	R$ 806
Potential PIS/Pasep and Cofins (9.25%)	61
Adjusted To Present Value [member]
IfrsStatementLineItems [Line Items]
Consideration for the leasing	355
Potential PIS/Pasep and Cofins (9.25%)	R$ 22

LEASING (Details 4)

LEASING (Details 4) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Undiscounted values	R$ 806
Embedded interest	(452)
Lease liabilities	354	R$ 244	R$ 227
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Undiscounted values	62
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Undiscounted values	68
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Undiscounted values	58
Later Than Five Years And Not Later Than Six Years [Member]
IfrsStatementLineItems [Line Items]
Undiscounted values	58
Later Than Six Years And Not Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Undiscounted values	50
Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Undiscounted values	R$ 510

SUPPLIERS (Details)

SUPPLIERS (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Suppliers	R$ 2832	R$ 2683
Energy Purchased For Resale [Member]
IfrsStatementLineItems [Line Items]
Suppliers	1,162	1,314
Energy On Spot Market [Member]
IfrsStatementLineItems [Line Items]
Suppliers	110	130
Charges Energy Network [Member]
IfrsStatementLineItems [Line Items]
Suppliers	207	175
Itaipu Binacional [Member]
IfrsStatementLineItems [Line Items]
Suppliers	274	331
Gas Purchased For Resale [Member]
IfrsStatementLineItems [Line Items]
Suppliers	278	228
Materials And Services [Member]
IfrsStatementLineItems [Line Items]
Suppliers	R$ 801	R$ 505

TAXES PAYABLE AND AMOUNTS TO _3

TAXES PAYABLE AND AMOUNTS TO BE REFUNDED TO CUSTOMERS (Details) - BRL (R$) R$ in Millions		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Current taxes payable		R$ 544	R$ 528
Non current Taxes payable		370	342
Total tax payable		914	870
Pasep and Cofins taxes to be reimbursed to customers		3,304	3,023
ICMS [member]
IfrsStatementLineItems [Line Items]
Current taxes payable		108	124
COFINS [member]
IfrsStatementLineItems [Line Items]
Current taxes payable	[1]	199	166
Non current Taxes payable	[1]	304	281
PIS/PASEP [member]
IfrsStatementLineItems [Line Items]
Current taxes payable	[1]	43	36
Non current Taxes payable	[1]	66	61
INSS [member]
IfrsStatementLineItems [Line Items]
Current taxes payable		44	36
Other Tax Authority [member]
IfrsStatementLineItems [Line Items]
Current taxes payable	[2]	150	166
PIS/PASEP and COFINS [member]
IfrsStatementLineItems [Line Items]
Current taxes payable		1,155	704
Non current Taxes payable		1,808	R$ 2319
I C M S [Member]
IfrsStatementLineItems [Line Items]
Current taxes payable	[3]	R$ 341
[1]PIS/Pasep and Cofins recorded in current liabilities include the deferral on the financial remuneration of the contract asset and on the construction and improvement revenues linked to the transmission contracts. For more information, see Note 15.[2]The December 31, 2022, balance includes income tax withholdings on interest on equity declared on December 14, 2022 and December 22, 2022, the collection of which occurred in January 2023, in accordance with tax legislation.[3]On June 23, 2022 Complementary Law no. 194 was enacted, with immediate effectiveness, which changed the National Tax Code (CTN) and Complementary Law no. 87/96 (Kandir Law), classifying electric energy, among other goods, as essential, prohibiting the establishment of ICMS rates for transactions with these goods at a higher level than for transactions in general, and applying the non-levy of this tax on transmission and distribution services and sectorial charges related to electric energy transactions. In December 2022, an amount of R$341 was provisioned to be returned to the consumers, referring to the period in which the tax was still charged in the invoices.

TAXES PAYABLE AND AMOUNTS TO _4

TAXES PAYABLE AND AMOUNTS TO BE REFUNDED TO CUSTOMERS (Details Narrative) - BRL (R$) R$ in Millions	1 Months Ended			12 Months Ended
	Jun. 22, 2022	May 25, 2021	Aug. 18, 2020	Dec. 31, 2022	Jun. 30, 2022
Taxes Payable And Amounts To Be Refunded To Customers
Tax credits					R$ 624
Tax credits				R$ 1479
Negative financial component	R$ 2811	R$ 1573	R$ 714
Tax payable term				10 years
Liability				R$ 176
Amounts unduly paid				10 years

LOANS AND DEBENTURES (Details)

LOANS AND DEBENTURES (Details) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Current		R$ 923
Non-current		5,696
Total		6,618	R$ 5705
Current		955
Non-current		9,626
Total		10,580	11,364
Eurobonds [member]
IfrsStatementLineItems [Line Items]
Non-current		3,930
Transaction Costs [Member]
IfrsStatementLineItems [Line Items]
Current		(3)
Non-current		(39)
Total		R$ 42	(28)
Debentures Third Issue [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[1]	2022
Annual financial cost	[1]	IPCA + 6.20%
Currency	[1]	R$
Total	[1]		428
Debentures Third Issue One [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[2],[3]	2025
Annual financial cost	[2],[3]	IPCA + 5.10%
Currency	[2],[3]	R$
Current	[2],[3]	R$ 330
Non-current	[2],[3]	583
Total	[2],[3]	R$ 913	1,147
Debentures Seven Issue First Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[2],[3]	2024
Annual financial cost	[2],[3]	CDI + 0.45%
Currency	[2],[3]	R$
Current	[2],[3]	R$ 545
Non-current	[2],[3]	271
Total	[2],[3]	R$ 816	1,356
Debentures Seven Issue Second Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[2],[3]	2026
Annual financial cost	[2],[3]	IPCA + 4.10%
Currency	[2],[3]	R$
Current	[2],[3]	R$ 3
Non-current	[2],[3]	1,861
Total	[2],[3]	R$ 1864	1,760
Debentures Eighth Issue First Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[2],[3]	2027
Annual financial cost	[2],[3]	CDI + 1.35%
Currency	[2],[3]	R$
Current	[2],[3]	R$ 3
Non-current	[2],[3]	500
Total	[2],[3]	R$ 503
Debentures Eighth Issue Second Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[2],[3]	2029
Annual financial cost	[2],[3]	IPCA + 6.10%
Currency	[2],[3]	R$
Current	[2],[3]	R$ 1
Non-current	[2],[3]	506
Total	[2],[3]	R$ 507
Debentures Fourth Issue First Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[4]	2022
Annual financial cost	[4]	TJLP + 1.82%
Currency	[4]	R$
Total	[4]		10
Debentures Fourth Issue Second Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[4]	2022
Annual financial cost	[4]	Selic + 1.82%
Currency	[4]	R$
Total	[4]		4
Debentures Fourth Issue Third Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[4]	2022
Annual financial cost	[4]	TJLP + 1.82%
Currency	[4]	R$
Total	[4]		11
Debentures Fourth Issue Fourth Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[4]	2022
Annual financial cost	[4]	Selic + 1.82%
Currency	[4]	R$
Total	[4]		5
Debentures Seven Issue [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[4]	2023
Annual financial cost	[4]	CDI + 1.50%
Currency	[4]	R$
Current	[4]	R$ 20
Total	[4]	R$ 20	40
Debentures Eight Issue Single Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[4]	2031
Annual financial cost	[4]	IPCA + 5.27%
Currency	[4]	R$
Current	[4]	R$ 20
Non-current	[4]	1,024
Total	[4]	R$ 1044	987
Debentures Ninenth Issue First Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[5]	2027
Annual financial cost	[5]	CDI + 1.33%
Currency	[5]	R$
Current	[5]	R$ 3
Non-current	[5]	700
Total	[5]	R$ 703
Debentures Ninenth Issue Second Series [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[5]	2029
Annual financial cost	[5]	IPCA + 7.63%
Currency	[5]	R$
Current	[5]	R$ 1
Non-current	[5]	302
Total	[5]	302
Discount On The Issuance Of Debenture [Member]
IfrsStatementLineItems [Line Items]
Non-current	[5]	(12)
Total	[5]	(12)	(15)
Foreign Currency [member]
IfrsStatementLineItems [Line Items]
Current		30
Total		R$ 3960	5,601
Foreign Currency [member] | Eurobonds [member]
IfrsStatementLineItems [Line Items]
Principal maturity	[6]	2024
Annual financial cost	[6]	9.25%
Currency	[6]	U$$
Current	[6]	R$ 30
Non-current	[6]	3,945
Total	[6]	3,975	5,623
Foreign Currency [member] | Transaction Costs [Member]
IfrsStatementLineItems [Line Items]
Non-current		(6)
Total		(6)	(8)
Foreign Currency [member] | Interest Oaid In Advance [Member]
IfrsStatementLineItems [Line Items]
Non-current	[7]	(9)
Total	[7]	(9)	(14)
Local Currency [Member]
IfrsStatementLineItems [Line Items]
Current		32
Non-current		3,930
Total		R$ 3962	5,659
Local Currency [Member] | Eletrobras [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[2]	2023
Annual financial cost	[2]	UFIR + 6.00% at 8.00%
Currency	[2]	R$
Current	[2]	R$ 2
Total	[2]	R$ 2	6
Local Currency [Member] | Sonda [Member]
IfrsStatementLineItems [Line Items]
Principal maturity	[8]	2022
Annual financial cost	[8]	110.00% of CDI
Currency	[8]	R$
Total	[8]		52
Local Currency [Member] | Debt In Brazilian Currency [Member]
IfrsStatementLineItems [Line Items]
Current		R$ 2
Total		R$ 2	R$ 58
[1]In February 2022 CEMIG GT settled the debenture - 3rd Issue - 3rd Series;[2]Debentures issued by CEMIG Distribuição;[3]Simple debentures, not convertible into shares, registered and book-entry, and there are no renegotiation clauses;[4]Gasmig. The proceeds from the 8th debenture issue, concluded by Gasmig on September 10, 2020, in the amount of R$850,000, were used to redeem the promissory notes issued on September 26, 2019, with a term of 12 months, whose proceeds were fully allocated to the payment of the concession bonus of the gas distribution concession contract;[5]In December 2022 CEMIG GT settled the 9th issue of simple debentures. More details of this operation are given in this Note;[6]In December 2022, CEMIG GT performed the partial repurchase of debt securities in the foreign market (Eurobonds) of its issue, in the principal amount of U$244 million (U$500 million in August 2021). More details of this operation are presented in this Note;[7]Anticipation of funds to achieve the rate of return to maturity (Yield to Maturity) agreed in the Eurobonds contract;[8]In December 2022, the Company concluded the sale of all its interest in the capital stock of Ativas Data Center S.A. to Sonda Procwork Informática Ltda. For further details of this operation see Note 32;

LOANS AND DEBENTURES (Details 1

LOANS AND DEBENTURES (Details 1) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Principal Amount	R$ 244
Premium to the market price + Tender	8
Discount
Accrued interests	1
Financial settlement total	253
IOF (‘financial operations tax’) levied on premium
Income tax on premium	1
Income tax on accrued interests
Financial settlement income tax on accrued interests	1
Total of payments	254
Partial disposal of hedge
NDF positive adjustment (*)
Total	254
Brazil, Brazil Real
IfrsStatementLineItems [Line Items]
Principal Amount	1,297
Premium to the market price + Tender	40
Discount
Accrued interests	5
Financial settlement total	1,342
IOF (‘financial operations tax’) levied on premium
Income tax on premium	7
Income tax on accrued interests	1
Financial settlement income tax on accrued interests	8
Total of payments	1,350
Partial disposal of hedge	(192)
NDF positive adjustment (*)	(32)
Total	R$ 1126

LOANS AND DEBENTURES (Details 2

LOANS AND DEBENTURES (Details 2) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Value	R$ 994
Brazilian Currency [member] | Debentures Ninenth Issue First Series [Member]
IfrsStatementLineItems [Line Items]
Entry Date	December 2022
Due Date Principal	2027
Financial charges	CDI + 1.33%
Value	R$ 700
Brazilian Currency [member] | Debentures Ninenth Issue Second Series [Member]
IfrsStatementLineItems [Line Items]
Entry Date	December 2022
Due Date Principal	2029
Financial charges	IPCA + 7.6245%
Value	R$ 300
Brazilian Currency [member] | Transaction Costs [Member]
IfrsStatementLineItems [Line Items]
Value	R$ 6

LOANS AND DEBENTURES (Details 3

LOANS AND DEBENTURES (Details 3) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Value	R$ 994
Value	R$ 988
Brazilian Currency [member] | Debentures Eightth Issue First Series [Member]
IfrsStatementLineItems [Line Items]
Entry Date	June of 2022
Due Date Principal	2027
Annual financial cost, %	CDI + 1.35%
Value	R$ 500
Brazilian Currency [member] | Debentures Eightth Issue Second Series [Member]
IfrsStatementLineItems [Line Items]
Entry Date	June of 2022
Due Date Principal	2029
Annual financial cost, %	6.10% do IPCA
Value	R$ 500
Brazilian Currency [member] | Transaction Costs One [Member]
IfrsStatementLineItems [Line Items]
Value	(12)
Brazilian Currency [member] | Discount [Member]
IfrsStatementLineItems [Line Items]
Value		[1]
[1]Discount on the issue of debentures referring to the 2nd series of debentures.

LOANS AND DEBENTURES (Details 4

LOANS AND DEBENTURES (Details 4) R$ in Millions	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Borrowings	R$ 10580
Promissory Notes and Sureties [member]
IfrsStatementLineItems [Line Items]
Borrowings	4,871
Guarantee and Receivables [member]
IfrsStatementLineItems [Line Items]
Borrowings	2,663
Receivables [member]
IfrsStatementLineItems [Line Items]
Borrowings	1,998
Shares [member]
IfrsStatementLineItems [Line Items]
Borrowings	2
Unsecured [member]
IfrsStatementLineItems [Line Items]
Borrowings	R$ 1046

LOANS AND DEBENTURES (Details 5

LOANS AND DEBENTURES (Details 5) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Borrowings	R$ 3975
Transaction costs	(47)
Interest paid in advance	(9)
Discount	(12)
Overall total	10,580
IPCA [member]
IfrsStatementLineItems [Line Items]
Borrowings	4,630	[1]
UFIR/RGR [member]
IfrsStatementLineItems [Line Items]
Borrowings	2	[2]
CDI [member]
IfrsStatementLineItems [Line Items]
Borrowings	2,041	[3]
Total By Index [member]
IfrsStatementLineItems [Line Items]
Borrowings	6,673
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Borrowings	30
Transaction costs	(3)
Overall total	955
Later than two years and not later than three years [member] | IPCA [member]
IfrsStatementLineItems [Line Items]
Borrowings	355	[1]
Later than two years and not later than three years [member] | UFIR/RGR [member]
IfrsStatementLineItems [Line Items]
Borrowings	2	[2]
Later than two years and not later than three years [member] | CDI [member]
IfrsStatementLineItems [Line Items]
Borrowings	571	[3]
Later than two years and not later than three years [member] | Total By Index [member]
IfrsStatementLineItems [Line Items]
Borrowings	928
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Borrowings	3,945
Transaction costs	(8)
Interest paid in advance	(9)
Overall total	4,597
Later than three years and not later than four years [member] | IPCA [member]
IfrsStatementLineItems [Line Items]
Borrowings	399	[1]
Later than three years and not later than four years [member] | CDI [member]
IfrsStatementLineItems [Line Items]
Borrowings	270	[3]
Later than three years and not later than four years [member] | Total By Index [member]
IfrsStatementLineItems [Line Items]
Borrowings	669
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Transaction costs	(5)
Discount	(6)
Overall total	1,559
Later than four years and not later than five years [member] | IPCA [member]
IfrsStatementLineItems [Line Items]
Borrowings	1,336	[1]
Later than four years and not later than five years [member] | CDI [member]
IfrsStatementLineItems [Line Items]
Borrowings	233	[3]
Later than four years and not later than five years [member] | Total By Index [member]
IfrsStatementLineItems [Line Items]
Borrowings	1,569
Later Than Five Years And Not Later Than Six Years [Member]
IfrsStatementLineItems [Line Items]
Transaction costs	(5)
Discount	(6)
Overall total	1,273
Later Than Five Years And Not Later Than Six Years [Member] | IPCA [member]
IfrsStatementLineItems [Line Items]
Borrowings	1,051	[1]
Later Than Five Years And Not Later Than Six Years [Member] | CDI [member]
IfrsStatementLineItems [Line Items]
Borrowings	233	[3]
Later Than Five Years And Not Later Than Six Years [Member] | Total By Index [member]
IfrsStatementLineItems [Line Items]
Borrowings	1,284
Later Than Six Years And Not Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Transaction costs	(5)
Overall total	855
Later Than Six Years And Not Later Than Seven Years [Member] | IPCA [member]
IfrsStatementLineItems [Line Items]
Borrowings	126	[1]
Later Than Six Years And Not Later Than Seven Years [Member] | CDI [member]
IfrsStatementLineItems [Line Items]
Borrowings	733	[3]
Later Than Six Years And Not Later Than Seven Years [Member] | Total By Index [member]
IfrsStatementLineItems [Line Items]
Borrowings	860
Later Than Eight Years [Member]
IfrsStatementLineItems [Line Items]
Transaction costs	(21)
Overall total	1,341
Later Than Eight Years [Member] | IPCA [member]
IfrsStatementLineItems [Line Items]
Borrowings	1,362	[1]
Later than seven years and not later than ten years [member] | Total By Index [member]
IfrsStatementLineItems [Line Items]
Borrowings	1,362
United States of America, Dollars
IfrsStatementLineItems [Line Items]
Borrowings	3,975
United States of America, Dollars | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Borrowings	30
United States of America, Dollars | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Borrowings	R$ 3945
[1]Expanded National Customer Price (IPCA) Index.[2]Fiscal Reference Unit (Ufir / RGR).[3]CDI: Interbank Rate for Certificates of Deposit.

LOANS AND DEBENTURES (Details 6

LOANS AND DEBENTURES (Details 6) - United States of America, Dollars	Dec. 31, 2022	Dec. 31, 2021
IPCA [member]
IfrsStatementLineItems [Line Items]
Accumulated change	(6.50%)	7.39%
Accumulated change	5.79%	10.06%
CDI [member]
IfrsStatementLineItems [Line Items]
Accumulated change	12.39%	4.39%
TJLP [member]
IfrsStatementLineItems [Line Items]
Accumulated change	35.34%	16.92%

LOANS AND DEBENTURES (Details 7

LOANS AND DEBENTURES (Details 7) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Premium on repurchase of debt securities (Eurobonds)	R$ 47	R$ 491
Ending Balance	3,975
Loans, financing and debentures [member]
IfrsStatementLineItems [Line Items]
Beginning Balance	11,364	15,020	14,777
Liabilities arising from business combination		13	10
Initial balance for consolidation purposes			14,787
Loans and financings obtained			850
(-) Transaction costs	(18)		(24)
Monetary variation	167	331	187
Exchange rate variation	(338)	353	1,742
Financial charges provisioned		1,162	1,211
Amortization of transaction cost	7	20	15
Financial charges paid	(1,010)	(1,589)	(1,212)
Amortization of financings	(2,613)	(4,437)	(2,531)
Reclassification to "Other obligations"			(8)
Subtotal			15,017
FIC Pampulha: Marketable securities of subsidiary companies			3
Discount and premium on repurchase of debt securities (Eurobonds)		491
Borrowings	2,000
Net borrowings	1,981
Accrued financial charges	975
Premium on repurchase of debt securities (Eurobonds)	47
Ending Balance	R$ 10580	R$ 11364	R$ 15020

LOANS AND DEBENTURES (Details 8

LOANS AND DEBENTURES (Details 8) - BRL (R$) R$ in Millions		1 Months Ended	12 Months Ended
		Apr. 28, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans And Debentures
Costs of loans and debentures			R$ 975	R$ 1162	R$ 1211
Financing costs on intangible assets and contract assets	[1]		(47)	(15)	(33)
Net effect in income or loss			R$ 928	R$ 1147	R$ 1178
Average rate of capitalization rate		8.71%	11.36%	9.44%
[1]The average capitalization rate p.a. on December 31, 2022 was 11.36 9.44

LOANS AND DEBENTURES (Details 9

LOANS AND DEBENTURES (Details 9)	12 Months Ended
	Dec. 31, 2022
Debentures Issue [Member]
IfrsStatementLineItems [Line Items]
Title	Eurobonds	[1]
Covenant	Net debt / Adjusted Ebitda for the Covenant	[1],[2]
Ratio required Issuer	2.5 or less	[1]
Ratio required cemig	3.0 or less	[1]
Compliance required	Semi-annual and annual	[1]
Debentures Issue 1 [Member]
IfrsStatementLineItems [Line Items]
Title	7th and 8th Debentures Issuance
Covenant	Net debt / Adjusted Ebitda
Ratio required Issuer	3.5 or less
Debentures Issue 2 [Member]
IfrsStatementLineItems [Line Items]
Title	Gasmig Debentures (2)
Covenant	Ebitda / Debt servicing
Ratio required Issuer	1.3 or more
Compliance required	Annual
Debentures Issue 5 [Member]
IfrsStatementLineItems [Line Items]
Covenant	General indebtedness (Total liabilities/Total assets)
Ratio required Issuer	Less than 0.6
Compliance required	Annual
Debentures Issue 6 [Member]
IfrsStatementLineItems [Line Items]
Covenant	Ebitda / Net finance results	[3]
Ratio required Issuer	2.5 or more	[3]
Compliance required	Annual	[3]
Debentures Issue 7 [Member]
IfrsStatementLineItems [Line Items]
Covenant	Net debt / Ebitda
Ratio required Issuer	The following or less:
Compliance required	Annual
Debentures Issue 3 [Member]
IfrsStatementLineItems [Line Items]
Title	8th Debentures Issuance
Covenant	Ebitda/Debt servicing
Ratio required Issuer	1.3 or more
Compliance required	Annual
Debentures Issue 8 [Member]
IfrsStatementLineItems [Line Items]
Covenant	Net debt/EBITDA
Ratio required Issuer	3.0 or less
Compliance required	Annual
Debentures Issue 4 [Member]
IfrsStatementLineItems [Line Items]
Title	9th Debenture Issue
Covenant	Net debt / Adjusted Ebitda	[4]
Ratio required Issuer	3.5 or less	[4]
Ratio required cemig	3.0 from Dec. 31st, 2022 to Jun. 30th, 2026 and,	[4]
Compliance required	Semi-annual and annual	[4]
[1]Adjusted Ebtida corresponds to earnings before interest, income taxes and social contribution on net income, depreciation and amortization, calculated in accordance with CVM Resolution 156, dated June 23, 2022, from which non-operating income, any credits and non-cash gains that increase net income are subtracted, to the extent that they are non-recurring, and any cash payments made on a consolidated basis during such period in respect of non-cash charges that were added back in the determination of Ebtida in any prior period, and increased by non-cash expenses and non-cash charges, to the extent that they are non-recurring.[2]Non-compliance with financial covenants implies non-automatic early maturity. If early maturity is declared by the debenture holders, Gasmig must make the payment upon receipt of the notification.[3]If Gasmig is unable to achieve the required index, it will, within 120 days from the date of written notice from BNDESPAR or BNDES, provide guarantees acceptable to the debenture holders for the total amount of the debt, in compliance with the rules of the National Monetary Council, unless the required indexes are reestablished within that period. Certain contractually foreseen situations may cause early maturity of other debts (cross default).[4]Non-compliance with financial covenants implies early maturity resulting in the immediate enforceability of payment by CEMIG GT of the Unit Nominal Value or Updated Unit Nominal Value of the Debentures, as the case may be, plus remuneration, in addition to the other charges due, regardless of judicial or extrajudicial notice, notification or interpellation.

LOANS AND DEBENTURES (Details N

LOANS AND DEBENTURES (Details Narrative) - BRL (R$) R$ in Millions	1 Months Ended		12 Months Ended
	Dec. 22, 2022	Jun. 29, 2022	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Fiduciary guarantee	R$ 1000
Public offering distribution		R$ 1000
Series One [Member]
IfrsStatementLineItems [Line Items]
Debentures shares			700
Debenture			R$ 700
Debenture rate			1.33%
Maturity term			5 years
Series Two [Member]
IfrsStatementLineItems [Line Items]
Debentures shares			300
Debenture			R$ 300
Debenture rate			7.6245%
Maturity term			7 years

REGULATORY CHARGES (Details)

REGULATORY CHARGES (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
Liabilities
Global Reversion Reserve (RGR)	R$ 28	R$ 28
Energy Development Account (CDE)	127	110
Grantor inspection fee - ANEEL	3	3
Energy Efficiency Program	221	237
Research and development (R&D)	126	112
Energy System Expansion Research	4	4
National Scientific and Technological Development Fund	8	9
Proinfa - Alternative Energy Program	10	17
Royalties for use of water resources	10	5
Emergency capacity charge	26	26
Customer charges - Tariff flags	0	252
CDE on R&D (1)	3	3
CDE on EEP	4	5
Others	5	5
Liability	575	816
Current liabilities	510	611
Non-current liabilities	R$ 65	R$ 205

POST-EMPLOYMENT OBLIGATIONS (De

POST-EMPLOYMENT OBLIGATIONS (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	R$ 5692	R$ 6205	R$ 6843	R$ 6709
Pension plans and retirement supplement plans [member]
IfrsStatementLineItems [Line Items]
Fair value of plan assets	9,198	9,378	10,420	10,366
Health plan [member]
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	3,314	3,469	3,319	3,102
Dental plan [member]
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	61	66	R$ 64	R$ 61
Actuarial assumption of expected rates of pension increases [member]
IfrsStatementLineItems [Line Items]
Present value of obligations	14,778	15,561
Fair value of plan assets	(9,198)	(9,378)
Net liabilities in the statement of financial position	5,692	6,205
Actuarial assumption of expected rates of pension increases [member] | Initial net liabilities [member]
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	5,580	6,183
Actuarial assumption of expected rates of pension increases [member] | Effect of asset ceiling [member]
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	112	22
Actuarial assumption of expected rates of pension increases [member] | Pension plans and retirement supplement plans [member]
IfrsStatementLineItems [Line Items]
Present value of obligations	11,404	12,026
Fair value of plan assets	(9,198)	(9,378)
Net liabilities in the statement of financial position	2,318	2,670
Actuarial assumption of expected rates of pension increases [member] | Pension plans and retirement supplement plans [member] | Initial net liabilities [member]
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	2,206	2,648
Actuarial assumption of expected rates of pension increases [member] | Pension plans and retirement supplement plans [member] | Effect of asset ceiling [member]
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	112	22
Actuarial assumption of expected rates of pension increases [member] | Health plan [member]
IfrsStatementLineItems [Line Items]
Present value of obligations	3,314	3,469
Net liabilities in the statement of financial position	3,314	3,469
Actuarial assumption of expected rates of pension increases [member] | Health plan [member] | Initial net liabilities [member]
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	3,314	3,469
Actuarial assumption of expected rates of pension increases [member] | Dental plan [member]
IfrsStatementLineItems [Line Items]
Present value of obligations	60	66
Net liabilities in the statement of financial position	60	66
Actuarial assumption of expected rates of pension increases [member] | Dental plan [member] | Initial net liabilities [member]
IfrsStatementLineItems [Line Items]
Net liabilities in the statement of financial position	R$ 60	R$ 66

POST-EMPLOYMENT OBLIGATIONS (_2

POST-EMPLOYMENT OBLIGATIONS (Details 1) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Defined-benefit obligation on December 31, 2021		R$ 14778	R$ 15561	R$ 17242	R$ 17022
Cost of current service		14	18	27	26
Interest on actuarial obligation		1,662		1,159	1,147
Actuarial losses (gains):
Due to changes in demographic assumptions			(8)	486	534
Due to changes in financial assumptions			(1,168)	(2,777)	(565)
Due to adjustments based on experience			83	1,005	148
Due to changes and adjustments			(1,093)	(1,286)	117
Benefits paid			(1,296)	(1,166)	(1,070)
Past service cost	[1]		(4)	(415)
Actuarial losses (gains):			1,592
Defined-benefit obligation on December 31, 2022			14,778	15,561	17,242
Pension plans and retirement supplement plans [member]
IfrsStatementLineItems [Line Items]
Defined-benefit obligation on December 31, 2021		11,404	12,026	13,308	13,285
Cost of current service			2	2	1
Interest on actuarial obligation		1,276		883	887
Actuarial losses (gains):
Due to changes in demographic assumptions			(7)	378	135
Due to changes in financial assumptions			(857)	(2,393)	(375)
Due to adjustments based on experience			106	828	289
Due to changes and adjustments			(758)	(1,187)	49
Benefits paid			(1,086)	(980)	(914)
Past service cost	[1]		(4)
Actuarial losses (gains):			1,224
Defined-benefit obligation on December 31, 2022			11,404	12,026	13,308
Health plan [member]
IfrsStatementLineItems [Line Items]
Defined-benefit obligation on December 31, 2021		3,314	3,469	3,319	3,102
Cost of current service		14	16	21	21
Interest on actuarial obligation		379		232	215
Actuarial losses (gains):
Due to changes in demographic assumptions			(1)	122	395
Due to changes in financial assumptions			(305)	(252)	(152)
Due to adjustments based on experience			(20)	200	(119)
Due to changes and adjustments			(326)	70	124
Benefits paid			(206)	(173)	(143)
Past service cost	[1]
Actuarial losses (gains):			361
Defined-benefit obligation on December 31, 2022			3,314	3,469	3,319
Dental plan [member]
IfrsStatementLineItems [Line Items]
Defined-benefit obligation on December 31, 2021		60	66	64	61
Cost of current service				1	1
Interest on actuarial obligation		7		5	4
Actuarial losses (gains):
Due to changes in demographic assumptions				1	4
Due to changes in financial assumptions			(6)	(5)	(4)
Due to adjustments based on experience			(3)	3	1
Due to changes and adjustments			(9)	(1)	1
Benefits paid			(4)	(3)	(3)
Past service cost	[1]
Actuarial losses (gains):			7
Defined-benefit obligation on December 31, 2022			60	66	64
Life Insurance Plan [Member]
IfrsStatementLineItems [Line Items]
Defined-benefit obligation on December 31, 2021				551	574
Cost of current service				3	3
Interest on actuarial obligation				39	41
Actuarial losses (gains):
Due to changes in demographic assumptions				(15)
Due to changes in financial assumptions				(127)	(34)
Due to adjustments based on experience				(26)	(23)
Due to changes and adjustments				(168)	(57)
Benefits paid				(10)	(10)
Past service cost	[1]			(415)
Actuarial losses (gains):
Defined-benefit obligation on December 31, 2022					R$ 551
[1]Due to the alterations made in the Collective Work Agreement for 2021-23, for offer and payment of life insurance for the employees and former employees, the Company understood that the post-retirement benefit in question had been entirely canceled, and as a result wrote down the balance of the obligation, remeasured using the revised actuarial assumptions.

POST-EMPLOYMENT OBLIGATIONS (_3

POST-EMPLOYMENT OBLIGATIONS (Details 2) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Return on investments	R$ 1004
Pension plans and retirement supplement plans [member]
IfrsStatementLineItems [Line Items]
Beginning balance	9,198	R$ 9378	R$ 10420	R$ 10366
Return on investments	R$ 1004	633	(298)	757
Contributions from employer		272	236	211
Benefits paid		(1,085)	(980)	(914)
Ending balance		R$ 9198	R$ 9378	R$ 10420

POST-EMPLOYMENT OBLIGATIONS (_4

POST-EMPLOYMENT OBLIGATIONS (Details 3) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Net liabilities, Beginning balance	R$ 5692	R$ 6205	R$ 6843	R$ 6709
Expense recognized in Statement of income		670	501	491
Contributions paid		(482)	(422)	(367)
Actuarial losses (gains)	672	(696)	(302)	10
Past service cost		(4)	(415)
Net liabilities, Ending balance		5,692	6,205	6,843
Net liabilities, Ending balance		5,692	6,205	6,843
Current liabilities		388	347
Non-currentliabilities		5,304	5,858
Pension And Retirement Supplement Plans [member]
IfrsStatementLineItems [Line Items]
Net liabilities, Beginning balance	2,318	2,670	2,909	2,972
Expense recognized in Statement of income		285	200	206
Contributions paid		(272)	(236)	(211)
Actuarial losses (gains)		(361)	(203)	(58)
Past service cost		(4)
Net liabilities, Ending balance		2,318	2,670	2,909
Net liabilities, Ending balance		2,318	2,670	2,909
Health plan [member]
IfrsStatementLineItems [Line Items]
Net liabilities, Beginning balance	3,314	3,469	3,319	3,102
Expense recognized in Statement of income		378	253	236
Contributions paid		(206)	(173)	(143)
Actuarial losses (gains)	393	(327)	70	124
Net liabilities, Ending balance		3,314	3,469	3,319
Net liabilities, Ending balance		3,314	3,469	3,319
Dental plan [member]
IfrsStatementLineItems [Line Items]
Net liabilities, Beginning balance	61	66	64	61
Expense recognized in Statement of income		7	6	5
Contributions paid		(4)	(3)	(3)
Actuarial losses (gains)	R$ 7	(8)	(1)	1
Net liabilities, Ending balance		61	66	64
Net liabilities, Ending balance		R$ 61	66	64
Life Insurance [Member]
IfrsStatementLineItems [Line Items]
Net liabilities, Beginning balance			551	574
Expense recognized in Statement of income			42	44
Contributions paid			(10)	(10)
Actuarial losses (gains)			(168)	(57)
Past service cost			R$ 415
Net liabilities, Ending balance				551
Net liabilities, Ending balance				R$ 551

POST-EMPLOYMENT OBLIGATIONS (_5

POST-EMPLOYMENT OBLIGATIONS (Details 5) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Current service cost	R$ 14	R$ 18	R$ 27	R$ 26
Past service cost		(4)	(415)
Interest on the actuarial obligation	1,662		1,159	1,147
Expected return on the assets of the Plan	(1,004)
Estimated total expense in 2020 as per actuarial report	R$ 672	(696)	(302)	10
Pension Plans And Retirement Supplement Plan [Member]
IfrsStatementLineItems [Line Items]
Current service cost		2	2	1
Past service cost		(4)
Interest on the actuarial obligation		1,224	883	887
Expected return on the assets of the Plan		(941)	(685)	(682)
Estimated total expense in 2020 as per actuarial report		281	200	206
Health Plans [Member]
IfrsStatementLineItems [Line Items]
Current service cost		16	21	21
Interest on the actuarial obligation		361	232	215
Estimated total expense in 2020 as per actuarial report		377	253	236
Total [Member]
IfrsStatementLineItems [Line Items]
Current service cost		18	27	26
Past service cost		(4)	(415)
Interest on the actuarial obligation		1,592	1,159	1,147
Expected return on the assets of the Plan		(941)	(685)	(682)
Estimated total expense in 2020 as per actuarial report		665	86	491
Dental Plans [Member]
IfrsStatementLineItems [Line Items]
Current service cost			1	1
Interest on the actuarial obligation		7	5	4
Estimated total expense in 2020 as per actuarial report		R$ 7	6	5
Life Insurance Plans [Member]
IfrsStatementLineItems [Line Items]
Current service cost			3	3
Past service cost			(415)
Interest on the actuarial obligation			39	41
Estimated total expense in 2020 as per actuarial report			R$ 373	R$ 44

POST-EMPLOYMENT OBLIGATIONS (_6

POST-EMPLOYMENT OBLIGATIONS (Details 6) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Current service cost	R$ 14	R$ 18	R$ 27	R$ 26
Interest on the actuarial obligation	1,662		1,159	1,147
Expected return on the assets of the Plan	(1,004)
Estimated total expense in 2020 as per actuarial report	672	(696)	(302)	10
Health plan [member]
IfrsStatementLineItems [Line Items]
Current service cost	14	16	21	21
Interest on the actuarial obligation	379		232	215
Estimated total expense in 2020 as per actuarial report	393	(327)	70	124
Pension plans and retirement supplement plans [member]
IfrsStatementLineItems [Line Items]
Current service cost		2	2	1
Interest on the actuarial obligation	1,276		883	887
Expected return on the assets of the Plan	(1,004)	633	(298)	757
Estimated total expense in 2020 as per actuarial report	272
Dental plan [member]
IfrsStatementLineItems [Line Items]
Current service cost			1	1
Interest on the actuarial obligation	7		5	4
Estimated total expense in 2020 as per actuarial report	R$ 7	R$ 8	R$ 1	R$ 1

POST-EMPLOYMENT OBLIGATIONS (_7

POST-EMPLOYMENT OBLIGATIONS (Details 7) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Estimated payment of benefits	R$ 1343
Pension And Retirement Supplement Plans [member]
IfrsStatementLineItems [Line Items]
Estimated payment of benefits	1,119
Health plan [member]
IfrsStatementLineItems [Line Items]
Estimated payment of benefits	220
Dental plan [member]
IfrsStatementLineItems [Line Items]
Estimated payment of benefits	R$ 4

POST-EMPLOYMENT OBLIGATIONS (_8

POST-EMPLOYMENT OBLIGATIONS (Details 8) R$ in Millions	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Reduction of one year in the mortality table	R$ 301
Increase of one year in the mortality table	(306)
Reduction of 1% in the discount rate	1,407
Pension And Retirement Supplement Plans [member]
IfrsStatementLineItems [Line Items]
Reduction of one year in the mortality table	247
Increase of one year in the mortality table	(251)
Reduction of 1% in the discount rate	982
Health plan [member]
IfrsStatementLineItems [Line Items]
Reduction of one year in the mortality table	53
Increase of one year in the mortality table	(54)
Reduction of 1% in the discount rate	418
Dental plan [member]
IfrsStatementLineItems [Line Items]
Reduction of one year in the mortality table	1
Increase of one year in the mortality table	(1)
Reduction of 1% in the discount rate	R$ 7

POST-EMPLOYMENT OBLIGATIONS (_9

POST-EMPLOYMENT OBLIGATIONS (Details 9)	12 Months Ended
	Dec. 31, 2022
Pension plans and retirement supplement plans - Plan A [member]
IfrsStatementLineItems [Line Items]
Average periods of maturity of the obligations under the benefit plans	873 years
Pension plans and retirement supplement plans - Plan B [member]
IfrsStatementLineItems [Line Items]
Average periods of maturity of the obligations under the benefit plans	10 years 9 months 29 days
Health plan [member]
IfrsStatementLineItems [Line Items]
Average periods of maturity of the obligations under the benefit plans	12 years 9 months 14 days
Dental plan [member]
IfrsStatementLineItems [Line Items]
Average periods of maturity of the obligations under the benefit plans	12 years 4 months 13 days

POST-EMPLOYMENT OBLIGATIONS _10

POST-EMPLOYMENT OBLIGATIONS (Details 10)	Dec. 31, 2022	Dec. 31, 2021
Post-employment Obligations
Shares	6.45%	7.77%
Fixed income securities	76.89%	73.95%
Real estate property	4.89%	5.04%
Others	11.77%	13.24%
Total	100%	100%

POST-EMPLOYMENT OBLIGATIONS _11

POST-EMPLOYMENT OBLIGATIONS (Details 11) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Assets of the pension plan	R$ 410	R$ 579
Non convertible debentures issued by the company [member]
IfrsStatementLineItems [Line Items]
Assets of the pension plan	137	302
Shares issued by the company [member]
IfrsStatementLineItems [Line Items]
Assets of the pension plan	3	277
Real estate properties of the foundation occupied by the company [member]
IfrsStatementLineItems [Line Items]
Assets of the pension plan	R$ 270

POST-EMPLOYMENT OBLIGATIONS _12

POST-EMPLOYMENT OBLIGATIONS (Details 12)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension And Retirement Supplement Plans [member]
IfrsStatementLineItems [Line Items]
Annual discount rate for present value of the actuarial obligation	11.73%	10.60%	6.83%
Annual expected return on plan assets	11.73%	10.60%	6.83%
Long-term annual inflation rate	5.31%	5.03%	3.32%
Estimated future annual salary increases	5.31%	5.03%	3.32%
General mortality table	AT-2000 S10% by sex	AT-2000 S10% by sex	AT-2000 M S10% D10%
Disability table	Not applicable	Not applicable	Not applicable
Disabled mortality table	AT-83 IAM Male	AT-83 IAM Male	AT-49 M
Health plan [member]
IfrsStatementLineItems [Line Items]
Annual discount rate for present value of the actuarial obligation	11.83%	10.75%	7.14%
Long-term annual inflation rate	5.31%	5.03%	3.32%
General mortality table	AT-2000 M&F S10% D20%	AT-2000 M&F S10% D20%	AT-2000 M S10% D20%
Disability table	Álvaro Vindas increase of 30%	Tasa 1927 increase of 100%	Álvaro Vindas D30%
Disabled mortality table	MI-85 Female	MI-85 Female	MI-85 F
Real growth in contributions above inflation	1%	1%	1%
Life Insurance [Member]
IfrsStatementLineItems [Line Items]
Annual discount rate for present value of the actuarial obligation		10.73%	7.25%
Long-term annual inflation rate		5.03%	3.32%
Estimated future annual salary increases		6.29%	4.56%
General mortality table		AT-2000 M&F S10% D20%	AT-2000 M S10% D20%
Disability table		Tasa 1927 increase of 100%	Álvaro Vindas D30%
Disabled mortality table		MI-85 Female	MI-85 F

POST-EMPLOYMENT OBLIGATIONS _13

POST-EMPLOYMENT OBLIGATIONS (Details Narrative) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022
Forluz [Member]
IfrsStatementLineItems [Line Items]
Deficit rate			50%
Deposit	R$ 11
Deficit paid	R$ 252
Periodic payment	158 monthly payments
Interest rate	6%
Funded Benefit Plan ('Plan A') [member]
IfrsStatementLineItems [Line Items]
Benefit amount payable	R$ 547	R$ 539
Description of monthly amortizations	The monthly amortizations, calculated by the constant installments system (Price Table), will be paid up to 2031 for the 2015 and 2016 deficits, in the amount of R$364, and up to 2033 for the 2017 deficit, in the amount of R$184.
Remuneratory interest applicable on outstanding balance	6%
Forluz Pension Fund [member]
IfrsStatementLineItems [Line Items]
Obligation for past actuarial deficits relating to pension fund	R$ 251	R$ 385
Inflation index rate	6%

PROVISIONS (Details)

PROVISIONS (Details) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Other provisions Beginning Balance	R$ 1889	R$ 1892	R$ 1888
Additions	583	257	291
Reversals	(241)	(147)	(105)
Settled	(202)	(113)
Other provisions ending balance	2,029	1,889	1,892
Settled / Reversal			(185)
Provisions arising from business combination			3
Labour Provision [member]
IfrsStatementLineItems [Line Items]
Other provisions Beginning Balance	404	427	497
Additions	124	81	106
Reversals	(26)	(46)	(60)
Settled	(87)	(58)
Other provisions ending balance	415	404	427
Settled / Reversal			(116)
Provisions arising from business combination			0
Customer Relations [member]
IfrsStatementLineItems [Line Items]
Other provisions Beginning Balance	33	23	19
Additions	44	36	22
Settled	(35)	(26)
Other provisions ending balance	42	33	23
Settled / Reversal			(18)
Provisions arising from business combination			0
Other Civil Actions [member]
IfrsStatementLineItems [Line Items]
Other provisions Beginning Balance	38	32	18
Additions	14	19	21
Reversals	(3)	(1)
Settled	(13)	(12)
Other provisions ending balance	36	38	32
Settled / Reversal			(7)
Provisions arising from business combination			0
Civil Cases [member]
IfrsStatementLineItems [Line Items]
Other provisions Beginning Balance	71	55	37
Additions	58	55	43
Reversals	(3)	(1)
Settled	(48)	(38)
Other provisions ending balance	78	71	55
Settled / Reversal			(25)
Provisions arising from business combination			0
Provision for taxes other than income tax [member]
IfrsStatementLineItems [Line Items]
Other provisions Beginning Balance	1,295	1,294	1,260
Additions	332	91	113
Reversals	(150)	(89)	(38)
Settled	(3)	(1)
Other provisions ending balance	1,474	1,295	1,294
Settled / Reversal			(41)
Provisions arising from business combination			0
Regulatory [member]
IfrsStatementLineItems [Line Items]
Other provisions Beginning Balance	48	52	36
Additions	12	7	16
Reversals	(5)	(8)
Settled	(7)	(3)
Other provisions ending balance	48	48	52
Settled / Reversal			0
Provisions arising from business combination			0
Other [member]
IfrsStatementLineItems [Line Items]
Other provisions Beginning Balance	71	64	58
Additions	57	23	13
Reversals	(57)	(3)	(7)
Settled	(57)	(13)
Other provisions ending balance	R$ 14	R$ 71	64
Settled / Reversal			(3)
Provisions arising from business combination			R$ 3

PROVISIONS (Details 1)

PROVISIONS (Details 1) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Labour Provision [member]
IfrsStatementLineItems [Line Items]
Possible losses	R$ 1199	R$ 1167
Customer Relations [member]
IfrsStatementLineItems [Line Items]
Possible losses	231	149
Other Civil Actions [member]
IfrsStatementLineItems [Line Items]
Possible losses	537	422
Civil Cases [member]
IfrsStatementLineItems [Line Items]
Possible losses	768	571
Provision for taxes other than income tax [member]
IfrsStatementLineItems [Line Items]
Possible losses	2,149	2,114
Regulatory [member]
IfrsStatementLineItems [Line Items]
Possible losses	2,976	2,457
Other [member]
IfrsStatementLineItems [Line Items]
Possible losses	1,361	1,213
Possiblelosses [Member]
IfrsStatementLineItems [Line Items]
Possible losses	R$ 8453	R$ 7522

PROVISIONS (Details Narrative)

PROVISIONS (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Tax credit	R$ 164000	R$ 199000
Provision	1,000
Contingency amount	303,000
Labor Claims [Member]
IfrsStatementLineItems [Line Items]
Contingency	1,613,000	1,571,000
Amount of contingency	415,000	404,000
Customers Claims [member]
IfrsStatementLineItems [Line Items]
Contigent liability amount	272,000	181,000
Estimated probably contingent amount	41,000	32,000
Other Civil Proceedings [member]
IfrsStatementLineItems [Line Items]
Contigent liability amount	573,000	461,000
Estimated probably contingent amount	36,000	39,000
Regulatory [Member]
IfrsStatementLineItems [Line Items]
Contigent liability amount	484,000	385,000
Estimated probably contingent amount	47,000	48,000
Public Lighting Contribution (CIP) [member]
IfrsStatementLineItems [Line Items]
Estimate contigent liability amount	1,433,000	1,269,000
Accounting Of Energy Sale Transactions In The Electricity Trading Chamber (CCEE) [member]
IfrsStatementLineItems [Line Items]
Contigent liability amount	507,000	437,000
Tariff Increases [member]
IfrsStatementLineItems [Line Items]
Contigent liability amount	483,000	413,000
Environmental Claims [member]
IfrsStatementLineItems [Line Items]
Contigent liability amount	137,000	123,000
Other legal Actions [member]
IfrsStatementLineItems [Line Items]
Contigent liability amount	8,000	55,000
Deposit amount	38,000
Luz Para Todos' Program [member]
IfrsStatementLineItems [Line Items]
Estimated probably contingent amount	141	810
Estimate contigent liability amount	470,000	420,000
Contractual Imbalance [Member]
IfrsStatementLineItems [Line Items]
Estimate contigent liability amount	223,000	198,000
Other Legal Proceedings [member]
IfrsStatementLineItems [Line Items]
Estimated probably contingent amount	6,000	15,000
Estimate contigent liability amount	R$ 434000	R$ 402000

EQUITY AND REMUNERATION TO SH_3

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details) - shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Number of shares issued	2,201,370,688	1,693,362,068	1,518,752,601
Percentage of changes in share capital	100%	100%	100%
State of minas gerais [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	375,048,387	288,498,775	258,750,499
Percentage of changes in share capital	17%	17%	17%
Other Entities Of Minas Gerais State [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	21,910,971	14,495,439	7,462,750
Percentage of changes in share capital	1%	1%
F I A Dinamica Energia S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	352,396,700	233,359,090	158,147,949
Percentage of changes in share capital	16%	14%	10%
B N D E S Participacoes [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	82,007,784	85,224,631	83,877,607
Percentage of changes in share capital	4%	5%	6%
Black Rock [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	218,212,381	123,325,741	153,689,970
Percentage of changes in share capital	10%	7%	10%
Other Shareholders In Brazil [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	204,766,598	189,570,960	268,421,971
Percentage of changes in share capital	9%	11%	18%
Other Shareholders In Foreign [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	947,027,867	758,887,432	588,401,855
Percentage of changes in share capital	43%	45%	39%
Common Shares [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	735,847,624	566,036,634	507,670,289
Percentage of changes in share capital	100%	100%	100%
Common Shares [Member] | State of minas gerais [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	375,031,302	288,485,632	258,738,711
Percentage of changes in share capital	51%	51%	51%
Common Shares [Member] | Other Entities Of Minas Gerais State [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	30,021	23,094	20,713
Common Shares [Member] | F I A Dinamica Energia S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	233,625,046	153,354,328	114,172,677
Percentage of changes in share capital	31%	27%	22%
Common Shares [Member] | B N D E S Participacoes [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	82,007,784	63,082,911	56,578,175
Percentage of changes in share capital	11%	11%	11%
Common Shares [Member] | Other Shareholders In Brazil [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	26,546,632	43,689,699	55,717,246
Percentage of changes in share capital	4%	8%	11%
Common Shares [Member] | Other Shareholders In Foreign [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	18,606,839	17,400,970	22,442,767
Percentage of changes in share capital	3%	3%	5%
Preference shares [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	1,465,523,064	1,127,325,434	1,011,082,312
Percentage of changes in share capital	100%	100%	100%
Preference shares [member] | State of minas gerais [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	17,085	13,143	11,788
Preference shares [member] | Other Entities Of Minas Gerais State [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	21,880,950	14,472,345	7,442,037
Percentage of changes in share capital	1%	1%	1%
Preference shares [member] | F I A Dinamica Energia S A [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	118,771,654	80,004,762	43,975,272
Percentage of changes in share capital	8%	7%	4%
Preference shares [member] | B N D E S Participacoes [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued		22,141,720	27,299,432
Percentage of changes in share capital		2%	3%
Preference shares [member] | Black Rock [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	218,212,381	123,325,741	153,689,970
Percentage of changes in share capital	15%	11%	15%
Preference shares [member] | Other Shareholders In Brazil [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	178,219,966	145,881,261	212,704,725
Percentage of changes in share capital	12%	13%	21%
Preference shares [member] | Other Shareholders In Foreign [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	928,421,028	741,486,462	565,959,088
Percentage of changes in share capital	64%	66%	56%

EQUITY AND REMUNERATION TO SH_4

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details 1) - shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity And Remuneration To Shareholders
Common shares already paid up	735,847,624	735,847,624	735,847,624
Shares in treasury	(102)	(102)	(102)
Total common shares	735,847,522	735,847,522	735,847,522
Preferred shares already paid up	1,465,523,064	1,465,523,064	1,465,523,064
Shares in treasury	(846,164)	(846,062)	(846,062)
Total preferred shares	1,464,676,900	1,464,677,002	1,464,677,002
Total	2,200,524,422	2,200,524,524	2,200,524,524

EQUITY AND REMUNERATION TO SH_5

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details 2) - BRL (R$) R$ / shares in Units, R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity And Remuneration To Shareholders
Net income for the year attributed to equity holders of the parent	R$ 4092	R$ 3751	R$ 2864
Minimum mandatory dividend from net income for the year - preferred shares	1,486	1,309	986
Net income for the year not distributed - preferred shares	1,238	1,188	920
Total earnings - preferred shares (A)	2,724	2,497	1,906
Minimum mandatory dividend from net income for the year - common shares	747	657	496
Net income for the year not distributed - common shares	622	597	462
Total earnings - common shares (B)	R$ 1369	R$ 1254	R$ 958
Basic and diluted earnings per preferred share (A / number of preferred shares)	R$ 1.86	R$ 1.70	R$ 1.30
Basic and diluted earnings per common share (B / number of common shares)	R$ 1.86	R$ 1.70	R$ 1.30

EQUITY AND REMUNERATION TO SH_6

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details 3) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity And Remuneration To Shareholders
Adjustments to actuarial liabilities - Employee benefits	R$ 260	R$ 329	R$ 340
Subsidiary and jointly controlled entity
Adjustments to actuarial liabilities - Employee benefits	(2,043)	(2,433)	(2,660)
Deemed cost of PP&E	427	554	569
Others	2
Total	(1,614)	(1,879)	(2,091)
Valuation adjustments	R$ 1874	R$ 2208	R$ 2431

EQUITY AND REMUNERATION TO SH_7

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details 4) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity And Remuneration To Shareholders
Investment-related donations and subsidies	R$ 1857	R$ 1857	R$ 1857
Goodwill on issuance of shares	394	394	394
Shares in treasury	(1)	(1)	(1)
Capital reserves and shares in Treasury	R$ 2250	R$ 2250	R$ 2250

EQUITY AND REMUNERATION TO SH_8

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details 5) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity And Remuneration To Shareholders
Legal reserve	R$ 1387	R$ 1181	R$ 995
Statutory reserve	57	57	57
Retained earnings reserve	6,546	7,331	6,651
Unrealized earnings reserve	835	835	835
Incentive tax reserve	150	124	103
Reserve for mandatory dividends not distributed	1,420	1,420	1,420
Profit reserves	R$ 10395	R$ 10948	R$ 10061

EQUITY AND REMUNERATION TO SH_9

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details 6) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Dividends withheld, arising from the net income	R$ 1420	R$ 1420	R$ 1420
Dividends Withheld, Arising From The Profit For 2015 [member]
IfrsStatementLineItems [Line Items]
Dividends withheld, arising from the net income	623
Dividends Withheld, Arising From The Profit For 2014 [member]
IfrsStatementLineItems [Line Items]
Dividends withheld, arising from the net income	R$ 797

EQUITY AND REMUNERATION TO S_10

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details 7) - BRL (R$) R$ / shares in Units, R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Calculation of minimum dividends required by the by-laws for the preferred shares
Nominal value of the preferred shares	R$ 7328	R$ 5637	R$ 5055
Preferred shares	R$ 7328	R$ 5637	R$ 5055
Percentage applied to the nominal value of the preferred shares	10%	10%	10%
Amount of the dividends by the first payment criterion	R$ 733	R$ 564	R$ 506
Equity	R$ 21777	R$ 19457	R$ 17473
Preferred shares as a percentage of Equity (net of shares held in Treasury)	66.56%	66.56%	66.56%
Portion of Equity represented by the preferred shares	R$ 14495	R$ 12950	R$ 11630
Percentage applied to the portion of Equity	3%	3%	3%
Amount of the dividends by the second payment criterion	R$ 435	R$ 389	R$ 349
Minimum dividends required by the by-laws for the preferred shares	733	564	506
Mandatory dividend
Net income for the year	R$ 4092	R$ 3751	R$ 2864
Mandatory dividend percentage	50%	50%	50%
Mandatory dividends - 50% of Net income	R$ 2046	R$ 1876	R$ 1432
Unrealized earnings reserve	(835)	(835)	(835)
Reversal of the unrealized earnings reserve of 2019	835	835	835
Withholding income tax on Interest on equity	186	91	50
Minimum Dividend under the by-laws including income tax on interest on equity	2,232	1,967	1,482
Dividends recorded, as specified in the by-laws
Interest on Equity	1,983	956	553
Ordinary dividends	249	1,011	929
Total dividends for the preferred shares	1,486	1,309	986
Total dividends for the common shares	R$ 747	R$ 658	R$ 496
Unit value of dividends - R$
Minimum dividends required by the by-laws for the preferred shares	R$ 0.50	R$ 0.50	R$ 0.50
Mandatory dividends (including withholding income tax on Interest on Equity)	1.01	1.16	0.99
Dividends proposed: Common (ON) shares	1.01	1.16	0.99
Dividends proposed: Preferred (PN) shares	R$ 1.01	R$ 1.16	R$ 0.99

EQUITY AND REMUNERATION TO S_11

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details 8) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Proposed dividends	R$ 2232	R$ 1967	R$ 1482
Change Dividend [Member]
IfrsStatementLineItems [Line Items]
Balance on December 31, 2021	1,910	1,449
Proposed dividends	2,232	1,967
Dividends proposed for non-controlling shareholder	1	1
Tax withheld at source on Interest on Equity	(186)	(91)
Dividends retained - Minas Gerais state government		(13)
Dividends paid	(2,094)	(1,403)
Balance on December 31, 2022	R$ 1863	R$ 1910	R$ 1449

EQUITY AND REMUNERATION TO S_12

EQUITY AND REMUNERATION TO SHAREHOLDERS (Details Narrative) - BRL (R$) R$ / shares in Units, R$ in Millions

1 Months Ended

12 Months Ended

Dec. 14, 2022

Jun. 07, 2022

Apr. 30, 2021

Dec. 27, 2022

Dec. 22, 2022

Dec. 21, 2022

Sep. 23, 2022

Sep. 20, 2022

Jun. 24, 2022

Mar. 23, 2022

Dec. 31, 2022

Dec. 31, 2021

Apr. 29, 2022

Dec. 31, 2020

IfrsStatementLineItems [Line Items]

Share capital

R$ 11007

R$ 8467

Issuance of shares

2,201,370,688

1,693,362,068

1,518,752,601

Nominal Value

R$ 5.00

Earning per share (in dollars per share)

R$ 1.86

R$ 2.22

Net profit share

R$ 3217

Unrealized profit reserve

R$ 127

835

Incentives tax reserve

26

R$ 21

Prior periods adjustments

R$ 835

Description of allocation of net income

R$205 will be held in Stockholders’ equity in the Legal Reserve, as established in Brazilian corporate Law 6,404/1976.

Description of allocation of net income

R$2,232 as minimum mandatory dividends, to the Company’s shareholders, to be paid in two equal installments, by June 30 and December 30, 2023, as follows:

Income tax amount

R$ 26

(946)

Chief Executive Officer [Member]

IfrsStatementLineItems [Line Items]

Amount of remuneration

R$ 399

R$ 353

R$ 516

R$ 472

R$ 245

Income tax amount

R$ 41

R$ 38

R$ 44

R$ 32

Equity interest rate

15%

Restated [member]

IfrsStatementLineItems [Line Items]

Share capital

R$ 8467

R$ 11007

Issuance of shares

508,008,620

Profit reserve exceed share capital

R$ 1523

Common Shares [Member]

IfrsStatementLineItems [Line Items]

Issuance of shares

735,847,624

566,036,634

507,670,289

Preference shares [member]

IfrsStatementLineItems [Line Items]

Issuance of shares

1,465,523,064

1,127,325,434

1,011,082,312

Number of shares issued

338,197,630

Ordinary shares [member]

IfrsStatementLineItems [Line Items]

Issuance of shares

169,810,990

Nominal Value

R$ 5.00

REVENUE (Details)

REVENUE (Details) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue [abstract]
Revenue from supply of energy (a)		R$ 30158	R$ 29619	R$ 26432
Revenue from use of the electricity distribution systems (TUSD)		3,685	3,448	3,022
CVA and Other financial components (b)		(1,147)	2,146	455
Reimbursement of PIS/Pasep and Cofins over ICMS credits to customers- realization	[1]	2,360	1,317	266
Transmission revenue
Transmission operation and maintenance revenue (c)		413	355	280
Transmission construction revenue (c)		407	252	201
Interest revenue arising from the financing component in the transmission contract asset (c) (Note 15)		575	660	438
Generation indemnity revenue (Note 14.1)		47
Distribution construction revenue		3,246	1,852	1,436
Adjustment to expectation of cash flow from indemnifiable financial assets of distribution concession		39	54	16
Revenue on financial updating of the Concession Grant Fee (e)		467	523	347
Transactions in energy on the CCEE (f)		183	1,157	154
Mechanism for the sale of surplus (g)		453	453	234
Supply of gas		4,529	3,470	2,011
Fine for violation of service continuity indicator		94	70	51
Advances for services provided	[2]		154
PIS/Pasep and Cofins credits to be refunded to consumers		(830)
Other operating revenues (h)		2,658	1,935	1,709
Deductions on revenue (i)		(12,686)	(13,679)	(11,722)
Net revenue		R$ 34463	R$ 33646	R$ 25228
[1]For more information, see Note 9a.[2]Refers to the negotiation with free consumers that resulted in the anticipation of revenue related to the provision of commercialization services by the subsidiary ESCEE.

REVENUE (Details 1)

REVENUE (Details 1) R$ in Millions, MW in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$) MW	Dec. 31, 2021 BRL (R$) MW	Dec. 31, 2020 BRL (R$) MW
IfrsStatementLineItems [Line Items]
Supply of electricity in GWh | MW	44,865	43,229	39,368
Revenue from sale of electricity	R$ 26365	R$ 26665	R$ 23009
Own consumption | MW	31	33	34
Unbilled revenue	R$ 189	R$ 14	R$ 9
Supply of electricity including own consumption and not invoiced | MW	44,896	43,262	39,402
Supply of electricity including own consumption and not invoiced	R$ 26176	R$ 26651	R$ 23018
Wholesale supply to other concession holders | MW	16,777	10,825	13,907
Wholesale supply to other concession holders	R$ 3894	R$ 3023	R$ 3363
Wholesale supply unbilled, net	R$ 88	R$ 55	R$ 51
Total | MW	61,673	54,087	53,309
Revenue from sale of electricity	R$ 30158	R$ 29619	R$ 26432
Residential [member] | Electricity distribution [member]
IfrsStatementLineItems [Line Items]
Supply of electricity in GWh | MW	11,217	11,186	10,981
Revenue from sale of electricity	R$ 10133	R$ 11124	R$ 9875
Industrial [member] | Electricity distribution [member]
IfrsStatementLineItems [Line Items]
Supply of electricity in GWh | MW	18,204	16,361	12,731
Revenue from sale of electricity	R$ 5991	R$ 5275	R$ 4171
Commercial, services and others [member] | Electricity distribution [member]
IfrsStatementLineItems [Line Items]
Supply of electricity in GWh | MW	8,957	8,334	8,571
Revenue from sale of electricity	R$ 6155	R$ 5520	R$ 4979
Rural [member] | Electricity distribution [member]
IfrsStatementLineItems [Line Items]
Supply of electricity in GWh | MW	3,093	3,975	3,766
Revenue from sale of electricity	R$ 2050	R$ 2566	R$ 2190
Public authorities [member] | Electricity distribution [member]
IfrsStatementLineItems [Line Items]
Supply of electricity in GWh | MW	856	729	714
Revenue from sale of electricity	R$ 660	R$ 583	R$ 522
Public lighting [member] | Electricity distribution [member]
IfrsStatementLineItems [Line Items]
Supply of electricity in GWh | MW	1,138	1,226	1,243
Revenue from sale of electricity	R$ 535	R$ 718	R$ 550
Public services [member] | Electricity distribution [member]
IfrsStatementLineItems [Line Items]
Supply of electricity in GWh | MW	1,400	1,418	1,362
Revenue from sale of electricity	R$ 841	R$ 879	R$ 722

REVENUE (Details 2)

REVENUE (Details 2) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue [abstract]
Construction and upgrades revenue	R$ 407	R$ 252	R$ 201
Construction and upgrades costs	(291)	(183)	(147)
Margin	R$ 116	R$ 69	R$ 54
Mark-up (%)	39.86%	37.40%	36.73%
Operation and maintenance revenue	R$ 413	R$ 355	R$ 279
Operation and maintenance cost	(287)	(235)	(223)
Margin	R$ 126	R$ 120	R$ 56
Mark-up (%)	43.90%	50.88%	25.11%

REVENUE (Details 3)

REVENUE (Details 3) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Total		R$ 2658	R$ 1935	R$ 1709
Products [Member]
IfrsStatementLineItems [Line Items]
Charged service		19	17	11
Services rendered		66	53	139
Low-income subsidy		321	269	292
Subsidies	[1]	1,684	1,323	1,103
Rental and leasing	[2]	493	211	164
Contractual indemnities			27
Other		75	35
Total		R$ 2658	R$ 1935	R$ 1709
[1]Includes the revenue recognized as a result of the subsidies incident on the tariffs applicable to users of the public electricity power distribution service, in the amount of R$936 in 2022 (R$986 in 2021), which includes load subsidies of encouraged source, rural, night irrigators, generation of encouraged source and public service; the revenue from tariff flags, in the amount of R$290 in 2022 (R$108 in 2021), recognized as a result of the credit position acquired by the Company in CCRBT; the reversal of revenue recognized as a result of subsidies related to the Program of Incentives to the Voluntary Reduction of Electric Energy Consumption, in the amount of R$5 in 2022 (revenue of R$205 in 2021) and R$432 in 2022 referring to the amounts contributed by Eletrobras or its subsidiaries under CNPE Resolution no. 15/2021, transferred to the electric energy distribution concessionaires and permissionaires.[2]Includes the amount of R$187 related to the Debt Acknowledgment Agreement (TARD) signed with a large customer in June 2022, for the use of infrastructure (poles) during the period from January 2019 to May 2022. This amount and its respective monetary correction in the amount of R$10 were received in four monthly and successive installments, starting in July 2022.

REVENUE (Details 4)

REVENUE (Details 4) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Taxes on revenues		R$ 8488	R$ 10464	R$ 8798
Charges to the consumer		4,198	3,215	2,924
Deductions from revenue		12,686	13,679	11,722
ICMS - State VAT [member]
IfrsStatementLineItems [Line Items]
Taxes on revenues	[1]	4,892	6,993	6,098
Cofins [member]
IfrsStatementLineItems [Line Items]
Taxes on revenues		2,948	2,842	2,214
Pis and pasep tax [member]
IfrsStatementLineItems [Line Items]
Taxes on revenues		643	618	481
Other Taxes [member]
IfrsStatementLineItems [Line Items]
Taxes on revenues		5	11	5
Global Reversion Reserve (RGR) [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		14	15	16
Energy Efficiency Program (PEE) [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		69	74	73
Energy Development Account (CDE) [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		4,057	2,658	2,443
Research and Development [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		35	34	43
National Scientific and Technological Development Fund (FNDCT) [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		49	55	43
Energy System Expansion Research (EPE of MME) [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		25	27	21
Customer charges - Proinfa alternative sources program [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		77	66	39
Energy services inspection fee [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		33	35	35
Royalties for use of water resources [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		54	37	62
Customer charges - the 'Flag Tariff' system [member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		(252)	162	R$ 149
Cde On R And D [Member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		15	21
Cde On Eep [Member]
IfrsStatementLineItems [Line Items]
Charges to the consumer		R$ 22	R$ 31
[1]On June 23, 2022, Supplementary Law no. 194 was enacted, with immediate effectiveness, which changed the National Tax Code (CTN) and Supplementary Law no. 87/96 (Kandir Law), classifying electric power, among other goods, as essential, prohibiting the establishment of ICMS rates for transactions with these goods at a higher level than for transactions in general, and applying the non-levy of this tax on transmission and distribution services and sectorial charges related to electric power transactions.

REVENUE (Details Narrative)

REVENUE (Details Narrative) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue [abstract]
Gain on revenue	R$ 225	R$ 225

OPERATING COSTS AND EXPENSES (D

OPERATING COSTS AND EXPENSES (Details) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Energy purchased for resale	R$ 14614	R$ 16101	R$ 12111
Basic network usage charges	2,671	3,337	1,748
Gas purchased for resale	2,735	2,011	1,083
Total costs of energy and gas	20,020	21,449	14,942
Supply from itaipu binacional [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	1,644	1,946	1,990
Physical guarantee quota contracts [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	925	832	780
Quotas for Angra I and II nuclear plants [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	357	244	303
Spot market [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	530	1,224	1,497
Proinfa program [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	598	401	318
Bilateral contracts [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	493	418	333
Energy acquired in regulated market auctions [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	3,334	6,242	3,334
Energy acquired in the free market [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	6,003	4,976	3,977
Distributed generation ('geracao distribuida') [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	1,977	1,268	678
PIS/pasep and cofins credits [member]
IfrsStatementLineItems [Line Items]
Energy purchased for resale	(1,247)	(1,450)	(1,099)
Basic network usage charges	(304)	(367)	(202)
Transmission Charges Basic Grid [Member]
IfrsStatementLineItems [Line Items]
Basic network usage charges	2,925	3,663	1,910
Distribution Charges [Member]
IfrsStatementLineItems [Line Items]
Basic network usage charges	R$ 50	R$ 41	R$ 40

OPERATING COSTS AND EXPENSES _2

OPERATING COSTS AND EXPENSES (Details 1) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Costs And Expenses
Personnel and managers	R$ 135	R$ 100	R$ 83
Materials	2,233	1,150	775
Outsourced services	1,052	682	598
Others	116	104	125
Total	R$ 3536	R$ 2036	R$ 1581

OPERATING COSTS AND EXPENSES _3

OPERATING COSTS AND EXPENSES (Details 2) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Personnel	R$ 1352	R$ 1240
Employees’ and managers’ income sharing	83	134
Post-employment benefits (Note 24)	626	16
Materials	149	94
Outsourced services	1,706	1,450
Depreciation and amortization	1,182	1,049
Operating provisions and adjustments for operating losses	401	231
Expected credit losses of accounts receivable	109	144
Reversal of provision for expected credit losses with related party - Renova	(54)
Write-off of financial asset (Note 14)	172
Other operation costs and expenses	398	394
Total	6,123	4,752
Operating Cost [Member]
IfrsStatementLineItems [Line Items]
Personnel	976	983
Employees’ and managers’ income sharing
Post-employment benefits (Note 24)
Materials	93	76
Outsourced services	1,433	1,265
Depreciation and amortization	1,110	947
Operating provisions and adjustments for operating losses	278	86
Expected credit losses of accounts receivable
Reversal of provision for expected credit losses with related party - Renova
Write-off of financial asset (Note 14)
Other operation costs and expenses	205	81
Total	4,095	3,438
Expected Credit Loss [Member]
IfrsStatementLineItems [Line Items]
Personnel
Employees’ and managers’ income sharing
Post-employment benefits (Note 24)
Materials
Outsourced services
Depreciation and amortization
Operating provisions and adjustments for operating losses
Expected credit losses of accounts receivable	109	144
Reversal of provision for expected credit losses with related party - Renova
Write-off of financial asset (Note 14)
Other operation costs and expenses
Total	109	144
General And Administrative Expenses [Member]
IfrsStatementLineItems [Line Items]
Personnel	376	258
Employees’ and managers’ income sharing	4	2
Post-employment benefits (Note 24)
Materials	55	18
Outsourced services	273	185
Depreciation and amortization	72	102
Operating provisions and adjustments for operating losses
Expected credit losses of accounts receivable
Reversal of provision for expected credit losses with related party - Renova
Write-off of financial asset (Note 14)
Other operation costs and expenses	9	7
Total	789	572
Other Operating Expenses [Member]
IfrsStatementLineItems [Line Items]
Personnel
Employees’ and managers’ income sharing	79	132
Post-employment benefits (Note 24)	626	15
Materials
Outsourced services
Depreciation and amortization
Operating provisions and adjustments for operating losses	123	145
Expected credit losses of accounts receivable
Reversal of provision for expected credit losses with related party - Renova	(54)
Write-off of financial asset (Note 14)	172
Other operation costs and expenses	178	306
Total	R$ 1125	R$ 598

OPERATING COSTS AND EXPENSES _4

OPERATING COSTS AND EXPENSES (Details Narrative) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number
P D V P 2023 [Member]
IfrsStatementLineItems [Line Items]
Period of eligibility for the severance program	25 years
Programmed voluntary retirement plan expense	R$ 29
P D V P 2022 [Member]
IfrsStatementLineItems [Line Items]
Period of eligibility for the severance program	25 years
Programmed voluntary retirement plan expense	R$ 35
Number of employees completing severance | Number	324

FINANCE INCOME AND EXPENSES (De

FINANCE INCOME AND EXPENSES (Details) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
FINANCE INCOME
Income from financial investments		R$ 468	R$ 242	R$ 95
Interest on sale of energy		337	460	399
Foreign exchange variations - Itaipu		17
Foreign exchange variations - Loans		338
Interest		108	68	42
Interest - CVA		185	64	32
Interests of escrow deposits		82	29	53
PIS/Pasep and Cofins charged on finance income	[1]	(117)	(124)	(96)
Gains on financial instruments - Swap				1,753
Prepayments rents		5
Borrowing costs paid by related parties			2	30
Monetary updating on PIS/Pasep and Cofins taxes credits over ICMS	[2]		20	42
Others		77	83	95
Finance income		1,500	844	2,445
FINANCE EXPENSES
Charges on loans and debentures (Note 22)		(928)	(1,147)	(1,178)
Cost of debt - amortization of transaction cost		(7)	(20)	(15)
Foreign exchange variations - loans			(353)	(1,742)
Premium on repurchase of debt securities (Eurobonds)		(47)	(491)
Foreign exchange variations - Itaipu			(27)	(47)
Interests - loans and debentures		(167)	(331)	(187)
Charges and monetary updating on post-employment obligations		(40)	(70)	(53)
Losses with financial instruments - Swap		(438)	(538)
Interest on PIS/Pasep and Cofins refundable	[2]	(1,294)
Onerous concessions			(8)	(9)
Interest on leases		(27)	(25)	(27)
Other financial expenses		(118)	(86)	(92)
Finance costs		(3,066)	(3,096)	(3,350)
NET FINANCE INCOME (EXPENSES)		R$ 1566	R$ 2252	R$ 905
[1]PIS/Pasep and Cofins expenses are levied on financial income and interest on own capital.[2]The interet of the tax credits related to PIS/Pasep and Cofins, arising from the exclusion of ICMS from its calculation basis, and the liability to be refunded to consumers is presented by net value. With the offsetting of the credits, the liability to be refunded to consumers exceeded the value of the credits to be received, generating a net financial expense

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - BRL (R$) R$ in Millions		Dec. 31, 2022	Dec. 31, 2021
Assets 1 [Member] | Madeira energia (santo antonio plant) [member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	R$ 8	R$ 8
Assets 1 [Member] | Alianca Geracao [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	4
Provision of services	[2]	1	1
Assets 1 [Member] | Norte Energia [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	2	2
Assets 1 [Member] | Hidreletrica pipoca [member]
IfrsStatementLineItems [Line Items]
Interest on Equity, and dividends		4
Assets 1 [Member] | Hidreletrica cachoeirao [member]
IfrsStatementLineItems [Line Items]
Interest on Equity, and dividends		4
Assets 1 [Member] | Retiro Baixo [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	1	1
Interest on Equity, and dividends		6	7
Assets 1 [Member] | Governodo Estadode Minas Gerais [Member]
IfrsStatementLineItems [Line Items]
Customers and traders	[3]	37	167
Accounts Receivable - AFAC	[4]	13	13
Assets 1 [Member] | Fip Melbourne [Member]
IfrsStatementLineItems [Line Items]
Other credits	[5]	161
Assets 1 [Member] | F I C Pampulha [Member]
IfrsStatementLineItems [Line Items]
Cash and cash equivalents		292	81
Marketable securities		1,730	1,707
Marketable securities non current		7	351
Assets 1 [Member] | Forluz [Member]
IfrsStatementLineItems [Line Items]
Operating leasing	[6]		170
Operating leasing non current	[6]	178
Liabilities 1 [Member] | Madeira energia (santo antonio plant) [member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	160	13
Adjustment for losses	[7]		162
Liabilities 1 [Member] | Alianca Geracao [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	19	17
Contingency	[8]	55	52
Liabilities 1 [Member] | Baguari Energia [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	1	1
Liabilities 1 [Member] | Norte Energia [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	38	35
Liabilities 1 [Member] | Paracambi [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	2	3
Liabilities 1 [Member] | Hidreletrica pipoca [member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	3	3
Liabilities 1 [Member] | Retiro Baixo [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	1	1
Liabilities 1 [Member] | Taesa [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	12	10
Liabilities 1 [Member] | Hidreletrica Itaocara [Member]
IfrsStatementLineItems [Line Items]
Adjustment for losses	[9]		21
Liabilities 1 [Member] | Forluz [Member]
IfrsStatementLineItems [Line Items]
Post-employment obligations	[10]	199	181
Operating leasing	[6]	26	24
Post-employment obligations	[10]	2,119	2,490
Operating leasing non current	[6]	179	163
Liabilities 1 [Member] | C E M I G Saude [Member]
IfrsStatementLineItems [Line Items]
Health plan and dental plan current	[11]	218	184
Health plan and dental plan non current	[11]	3,156	3,350
Revenue 1 [Member] | Madeira energia (santo antonio plant) [member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	96	95
Adjustment for losses	[4]	162
Revenue 1 [Member] | Alianca Geracao [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	56	53
Provision of services	[2]	6	5
Revenue 1 [Member] | Baguari Energia [Member]
IfrsStatementLineItems [Line Items]
Provision of services	[2]	2	1
Revenue 1 [Member] | Norte Energia [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	26	26
Revenue 1 [Member] | Hidreletrica pipoca [member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	1
Revenue 1 [Member] | Hidreletrica cachoeirao [member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	2
Revenue 1 [Member] | Retiro Baixo [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	7	6
Revenue 1 [Member] | Taesa [Member]
IfrsStatementLineItems [Line Items]
Provision of services	[2]	1	1
Revenue 1 [Member] | Governodo Estadode Minas Gerais [Member]
IfrsStatementLineItems [Line Items]
Customers and traders	[3]	166	107
Accounts Receivable - AFAC	[4]	3	2
Revenue 1 [Member] | F I C Pampulha [Member]
IfrsStatementLineItems [Line Items]
Marketable securities		77	28
Expenses 1 [Member] | Madeira energia (santo antonio plant) [member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	(1,921)	(1,731)
Adjustment for losses	[7]		(162)
Expenses 1 [Member] | Alianca Geracao [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	(222)	(196)
Contingency	[8]	(3)	(11)
Expenses 1 [Member] | Baguari Energia [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	(9)	(9)
Expenses 1 [Member] | Norte Energia [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	(350)	(336)
Expenses 1 [Member] | Paracambi [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	(33)	(28)
Expenses 1 [Member] | Hidreletrica pipoca [member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	(46)	(37)
Expenses 1 [Member] | Retiro Baixo [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	(6)	(5)
Expenses 1 [Member] | Taesa [Member]
IfrsStatementLineItems [Line Items]
Transactions with energy (4)	[1]	(139)	(123)
Expenses 1 [Member] | Forluz [Member]
IfrsStatementLineItems [Line Items]
Post-employment obligations	[10]	(285)	(201)
Supplementary pension contributions - Defined contribution plan	[12]	(80)	(77)
Administrative running costs	[13]	(36)	(32)
Operating leasing	[6]	(31)	(29)
Expenses 1 [Member] | C E M I G Saude [Member]
IfrsStatementLineItems [Line Items]
Health plan and dental plan current	[11]	R$ 385	R$ 257
[1]The sale and purchase of electricity between generators and distributors are carried out through auctions in the regulated contracting environment organized by the Federal Government. In the free contracting environment, in turn, they are carried out by means of auctions or direct contracting, according to the applicable legislation. Electricity transport operations, on the other hand, are carried out by the transmitters and result from the centralized operation of the National Interconnected System by the National System Operator (ONS);[2]Refers to service agreement for the operation and maintenance of power plants and transmission networks;[3]Refers to the sale of energy to the State Government of Minas Gerais considering that the price of energy is that defined by ANEEL through a resolution on the Company's annual tariff adjustment. In 2017, the Government of the State of Minas Gerais signed a Debt Acknowledgment Agreement (TARD) with CEMIG D for the payment of outstanding energy supply debts amounting to R$113, to be settled by November 2019. These receivables are guaranteed by the retention of dividends or interest on equity distributed to the State, in proportion to its indirect interest, for as long as the delinquency and/or default persists. CEMIG D obtained authorization on March 31, 2021 from the State Treasury Department of Minas Gerais to offset part of the ICMS to be collected against the debt that the State Government of Minas Gerais has with the Company under State Law 23,705/2020. The monthly amount to be offset is R$10.5, in 21 equal installments. Until December 31, 2022 all installments were compensated;[4]This refers to the recalculation of the monetary correction of amounts related to AFAC returned to the State of Minas Gerais. These receivables are guaranteed by the retention of dividends or interest on equity distributed to the State, in proportion to its participation, while the delay and/or default persists. For further information see Note 11;[5]In January 2021, a final arbitration award was issued in favor of FIP Melbourne, and in August 2022 an agreement was reached between the parties to close the dispute, with the establishment of an updated compensation amount of R$200, settled on September 12, 2022 (see Note 16);[6]Rental of the Company's administrative headquarters, valid until August 2024 (Júlio Soares building, which can be extended every 5 years, until 2034), annually adjusted by the IPCA, and its prices are reviewed every 60 months. On September 20, 2021, the rent contract was readjusted in 8.72%, corresponding to the accumulated IPCA of the last 12 months. On April 27, 2021 an amendment to the contract was signed with Forluz, due to the transfer of the facilities of the invested companies CEMIG SIM and Gasmig to the Júlio Soares building with the consequent reduction of the rent cost to CEMIG. On September 20, 2021, the rent contract was readjusted in 8.72%, corresponding to the accumulated IPCA of the last 12 months.;[7]In June 2022, the provision relating to contractual obligations assumed by the Company in favor of the investee and the other shareholders was reversed. More details in Note 16;[8]This refers to contractual obligations to the investee Aliança Geração corresponding to contingencies arising from events that occurred before the closing of the transaction that resulted in the contribution of assets by CEMIG and Vale S.A. in the capital of this investee. The total value of the shares is R$156 (R$149 at December 31, 2021), of which R$55 (R$52 at December 31, 2021) is attributable to CEMIG;[9]A liability was recognized corresponding to the Company's interest in the capital of Hidrelétrica Itaocara due to its negative net worth (see Note 16);[10]Forluz's contracts are adjusted by the Broad National Consumer Price Index - IPCA of the Brazilian Institute of Geography and Statistics - IBGE, plus interest of 6% per year and will be amortized until 2031 (see Note 24);[11]Post-employment obligations related to the employees' health and dental plan (see Note 24).[12]Company's contributions to the Pension Fund regarding the employees participating in the Mixed Plan and calculated over monthly remunerations in conformity with the Fund's regulation;[13]Funds for the annual administrative funding of the Pension Fund in accordance with the specific legislation for the sector. The amounts are estimated as a percentage of the Company's payroll;

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details 1) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Related party transactions [abstract]
Light			R$ 71
Aliança Geração		127	225
Taesa		5	32
Others	[1]	14	7
Dividends Receivable Total		R$ 155	R$ 335
[1]The subsidiaries grouped in ‘Others’ are identified in the table above under ‘Interest on Equity, and Dividends’.

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Details 2) R$ in Millions	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Related party transaction amount	R$ 4208
Norte energia s.a. [member]
IfrsStatementLineItems [Line Items]
Related party	Norte Energia (NESA)	[1]
Relationship	Affiliated	[1]
Type	Surety	[1]
Objective	Financing	[1]
Related party transaction amount	R$ 2615	[1]
Maturity	2042	[1]
Norte Energia S.A one [member]
IfrsStatementLineItems [Line Items]
Related party	Norte Energia (NESA) / Light
Relationship	Affiliated	[2]
Type	Counter-guarantee	[2]
Objective	Financing	[2]
Related party transaction amount	R$ 684	[2]
Maturity	2042	[2]
Santo Antnio Energia S.A. [member]
IfrsStatementLineItems [Line Items]
Related party	Santo Antônio Energia S.A.
Relationship	Jointly controlled entity	[3]
Type	Surety	[3]
Objective	Debentures	[3]
Related party transaction amount	R$ 242	[3]
Maturity	2037	[3]
Santo Antnio Energia S.A. One [member]
IfrsStatementLineItems [Line Items]
Related party	Santo Antônio Energia S.A.
Relationship	Jointly controlled entity
Type	Guarantee
Objective	Financing
Related party transaction amount	R$ 588
Maturity	2034
Norte Energia S A Two [Member]
IfrsStatementLineItems [Line Items]
Related party	Norte Energia (NESA)
Relationship	Affiliated
Type	Surety
Objective	Debentures
Related party transaction amount	R$ 79
Maturity	2030
[1]Related to Norte Energia loans.[2]Counter-guarantee to Light, related to execution of guarantees of the Norte Energia loans.[3]Corporate guarantee given by CEMIG to Saesa.

RELATED PARTY TRANSACTIONS (D_4

RELATED PARTY TRANSACTIONS (Details 3) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions [abstract]
Remuneration	R$ 29	R$ 28	R$ 27
Income sharing	6	4	9
Pension plans	2	2	1
Total	R$ 37	R$ 34	R$ 37

FINANCIAL INSTRUMENTS AND RIS_3

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Financial assets	R$ 5993	R$ 6474
Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets	(14,590)	(15,293)
Financial assets at fair value	(14,590)	(15,293)
Financial liabilities at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Financial assets	(763)	(642)
Financial assets at fair value	(763)	(642)
Derivative Financial Instruments [Member]
IfrsStatementLineItems [Line Items]
Financial assets	(15,353)	(15,935)
Financial assets at fair value	(15,353)	(15,935)
Derivative Financial Instrument Assets Swaps [Member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Financial assets	(91)	(6)
Financial assets at fair value	(91)	(6)
Loans, financing and debentures [member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets	(10,581)	(11,364)
Financial assets at fair value	(10,581)	(11,364)
Debt With Pension Fund Forluz [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets	(251)	(385)
Financial assets at fair value	(251)	(385)
Debt With Pension Fund Forluz 1 [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets	(545)	(539)
Financial assets at fair value	(545)	(539)
Concessions Payable [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets	(27)	(27)
Financial assets at fair value	(27)	(27)
Suppliers [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets	(2,832)	(2,683)
Financial assets at fair value	(2,832)	(2,683)
Leasing Transactions [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets	(354)	(244)
Financial assets at fair value	(354)	(244)
Sector Financial Liabilities [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets		(51)
Financial assets at fair value		(51)
S A A G Put Options [Member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Financial assets	(672)	(636)
Financial assets at fair value	(672)	(636)
Financial assets at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Financial assets	10,483	12,042
Financial assets at fair value	10,483	12,042
Financial assets at amortised cost, class [member] | Securities Cash Investments One [Member]
IfrsStatementLineItems [Line Items]
Financial assets	380	1,095
Financial assets at fair value	380	1,095
Financial assets at amortised cost, class [member] | Customers And Traders Concession Holders Transmission Service [Member]
IfrsStatementLineItems [Line Items]
Financial assets	4,812	4,482
Financial assets at fair value	4,812	4,482
Financial assets at amortised cost, class [member] | Restricted Cash [Member]
IfrsStatementLineItems [Line Items]
Financial assets	16	19
Financial assets at fair value	16	19
Financial assets at amortised cost, class [member] | Accounts Receivable From The State Of Minas Gerais [Member]
IfrsStatementLineItems [Line Items]
Financial assets	13	13
Financial assets at fair value	13	13
Financial assets at amortised cost, class [member] | Concession Financial Assets C V A Account And Other Financial Components In Tariff Adjustments [Member]
IfrsStatementLineItems [Line Items]
Financial assets	944	2,148
Financial assets at fair value	944	2,148
Financial assets at amortised cost, class [member] | Reimbursement Of Tariff Subsidy Payments [Member]
IfrsStatementLineItems [Line Items]
Financial assets		291
Financial assets at fair value		291
Financial assets at amortised cost, class [member] | Escrow Deposits [Member]
IfrsStatementLineItems [Line Items]
Financial assets	1,207	47
Financial assets at fair value	1,207	47
Financial assets at amortised cost, class [member] | Concession Grant Fee Generation Concessions [Member]
IfrsStatementLineItems [Line Items]
Financial assets	2,950	1,155
Financial assets at fair value	2,950	1,155
Financial assets at amortised cost, class [member] | Agreement Between F I P Melbourne And A G Par [Member]
IfrsStatementLineItems [Line Items]
Financial assets	161	2,792
Financial assets at fair value	161	2,792
Financial assets at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Financial assets	16,129	16,487
Financial assets at fair value	16,129	16,487
Financial assets at fair value through profit or loss, category [member] | Cash Equivalents Investments [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets	1,346	708
Financial assets at fair value	1,346	708
Financial assets at fair value through profit or loss, category [member] | Bank Certificates Of Deposit [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets	191	101
Financial assets at fair value	191	101
Financial assets at fair value through profit or loss, category [member] | Bank Financial Notes [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets	906	705
Financial assets at fair value	906	705
Financial assets at fair value through profit or loss, category [member] | Marketable securities - treasury financial notes [member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets	402	178
Financial assets at fair value	402	178
Marketable Securities [Member]
IfrsStatementLineItems [Line Items]
Financial assets	2,845	1,692
Financial assets at fair value	2,845	1,692
Derivative Financial Instruments [Member]
IfrsStatementLineItems [Line Items]
Financial assets	5,646	4,445
Financial assets at fair value	5,646	4,445
Derivative Financial Instruments [Member] | Derivative Financial Instrument Assets Swaps [Member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets	703	1,219
Financial assets at fair value	703	1,219
Derivative Financial Instruments [Member] | Concession Of Distribution Infrastructure [Member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets	1,407	718
Financial assets at fair value	1,407	718
Derivative Financial Instruments [Member] | Reimbursements Receivable Generation [Member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets	691	816
Financial assets at fair value	R$ 691	R$ 816

FINANCIAL INSTRUMENTS AND RIS_4

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 1) - Put option - SAAG [member] - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Balance	R$ 636	R$ 536	R$ 483
Adjustment to fair value	36	100	53
Balance	R$ 672	R$ 636	R$ 536

FINANCIAL INSTRUMENTS AND RIS_5

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 2) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Unrealized gain/loss Carrying amount	R$ 163	R$ 1198
Over the counter [member]
IfrsStatementLineItems [Line Items]
Assets	US$ exchange variation + Rate (9.25% p.y.)
Liability	R$ 152.01% of CDI
Maturity period	Interest: Half-yearly Principal: Dec.2024
Trade market	Over the counter
Unrealized gain/loss Carrying amount	R$ 185	1,019
Over the counter [member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Notional amount	R$ 250
Over the counter one [member]
IfrsStatementLineItems [Line Items]
Assets	US$ exchange variation + Rate (9.25% p.y.)
Liability	R$125.52% of CDI
Maturity period	Interest: Half-yearly Principal: Dec.2024
Trade market	Over the counter
Unrealized gain/loss Carrying amount	R$ 54	155
Over the counter one [member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Notional amount	R$ 500
Over The Counters Two [Member]
IfrsStatementLineItems [Line Items]
Assets	US$ exchange variation higher than R$5.0984
Liability	US$ exchange variation lower than R$5.0984
Maturity period	August 03, 2021 December 16, 2022
Trade market	Over the counter
Unrealized gain/loss Carrying amount	R$ 32	24
Over The Counters Two [Member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Notional amount	R$ 280	R$ 600

FINANCIAL INSTRUMENTS AND RIS_6

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 3) - BRL (R$) R$ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Notional amount		R$ 996	R$ 1451
Unrealized gain/loss fair value		612	1,213
TOTAL CURRENT		703	1,219
Non-current asset		R$ 91	(6)
Overs The Counters [Member]
IfrsStatementLineItems [Line Items]
Assets	[1]	US$ exchange variation + Rate (9.25% p.y.)
Liability	[1]	R$ + 152.01% of CDI
Maturity period	[1]	Interest: Half-yearly Principal: Dec. 2024
Trade market	[1]	Over the counter
Notional amount	[1]	R$ 428	873
Unrealized gain/loss fair value	[1]	273	706
Overs The Counters [Member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Notional amount	[1],[2]	R$ 250
Overs The Counters 1 [Member]
IfrsStatementLineItems [Line Items]
Assets	[1]	US$ exchange variation + Rate (9.25% p.y.)
Liability	[1]	R$ + 125.52% of CDI
Maturity period	[1]	Interest: Half-yearly Principal: Dec. 2024
Trade market	[1]	Over the counter
Notional amount	[1]	R$ 568	578
Unrealized gain/loss fair value	[1]	339	R$ 507
Overs The Counters 1 [Member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Notional amount	[1],[2]	R$ 500
[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 a call spread was contracted for the principal, with floor at R$3.85/US$ and ceiling at R$5.00/US$, and 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 .

FINANCIAL INSTRUMENTS AND RIS_7

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 4) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Assets	R$ 5993	R$ 6474
Derivative hedge instrument	(1,069)	R$ 1726
Swaps [member] | Base scenario [member]
IfrsStatementLineItems [Line Items]
Assets	2,865
Derivative hedge instrument, liability	(2,976)
Derivative hedge instrument option / call spread	723
Derivative hedge instrument	612
Swaps [member] | Probable Ccenario [Member]
IfrsStatementLineItems [Line Items]
Assets	2,793
Derivative hedge instrument, liability	(2,872)
Derivative hedge instrument option / call spread	745
Derivative hedge instrument	666
Swaps [member] | Adverse Scenario [Member]
IfrsStatementLineItems [Line Items]
Assets	2,790
Derivative hedge instrument, liability	(2,897)
Derivative hedge instrument option / call spread	855
Derivative hedge instrument	R$ 748

FINANCIAL INSTRUMENTS AND RIS_8

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 5) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Net liabilities exposed	R$ 4249	R$ 5954
Foreign Currency Risk [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(814)	(1,067)
Local Currency [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(4,249)	(5,954)
Loan [Member] | Foreign Currency Risk [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(762)	(1,008)
Loan [Member] | Local Currency [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(3,975)	(5,623)
Suppliers (itaipu binacional) [member] | Foreign Currency Risk [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(52)	(59)
Suppliers (itaipu binacional) [member] | Local Currency [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	R$ 274	R$ 331

FINANCIAL INSTRUMENTS AND RIS_9

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 6) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Net liabilities exposed	R$ 4249	R$ 5954
Base scenario [member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(4,249)
Net liabilities exposed	(4,249)
Probable Scenario [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(4,152)
Net liabilities exposed	(4,152)
Net effect of exchange rate fluctuation	97
Adverse Scenario [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(4,886)
Net liabilities exposed	(4,886)
Net effect of exchange rate fluctuation	(637)
Loans and financings [member] | Base scenario [member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(3,975)
Loans and financings [member] | Probable Scenario [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(3,885)
Loans and financings [member] | Adverse Scenario [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(4,571)
Suppliers (itaipu binacional) [member] | Base scenario [member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(274)
Suppliers (itaipu binacional) [member] | Probable Scenario [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	(267)
Suppliers (itaipu binacional) [member] | Adverse Scenario [Member]
IfrsStatementLineItems [Line Items]
Net liabilities exposed	R$ 315

FINANCIAL INSTRUMENTS AND RI_10

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 7) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash equivalents - Cash investments (Note 6) - CDI	R$ 1346	R$ 708
Marketable securities (Note 7) - CDI / SELIC	1,879	2,078
Assets	5,993	6,474
Assets	53,671	52,046
Liabilities
Loans and debentures (Note 22) - CDI	(3,975)
Sector financial liabilities (Note 14)	(11,203)	(10,688)
Net assets exposed	(1,069)	(1,726)
Domestic Currency [Member]
Assets
Cash equivalents - Cash investments (Note 6) - CDI	1,345	708
Marketable securities (Note 7) - CDI / SELIC	1,878	2,078
Restricted cash - CDI	16	19
Assets	944	2,148
Assets	4,183	4,953
Liabilities
Loans and debentures (Note 22) - CDI	2,041	1,458
Loans and debentures (Note 22) - TJLP		(21)
Sector financial liabilities (Note 14)		51
Liabilities	(2,041)	(1,530)
Net assets exposed	R$ 2142	R$ 3423

FINANCIAL INSTRUMENTS AND RI_11

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 8) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
Assets
Marketable securities (Note 7)	R$ 1879	R$ 2078
Assets	5,993	6,474
Assets	53,671	52,046
Liabilities
Loans and debentures - CDI (Note 22)	(3,975)
Liabilities	(31,887)	(32,584)
Net assets exposed	(1,069)	R$ 1726
TJLP [member] | Book Value [Member]
Assets
Cash equivalents (Note 6)	1,345
Marketable securities (Note 7)	1,878
Restricted cash	16
Assets	944
Assets	4,183
Liabilities
Loans and debentures - CDI (Note 22)	(2,041)
Liabilities	(2,041)
Net assets exposed	2,142
TJLP [member] | Probable Ccenario [Member]
Assets
Cash equivalents (Note 6)	1,513
Marketable securities (Note 7)	2,113
Restricted cash	18
Assets	1,062
Assets	4,706
Liabilities
Loans and debentures - CDI (Note 22)	(2,296)
Liabilities	(2,296)
Net assets exposed	2,410
Net effect of fluctuation in interest rates	268
TJLP [member] | Adverse Scenario [Member]
Assets
Cash equivalents (Note 6)	1,476
Marketable securities (Note 7)	2,061
Restricted cash	17
Assets	1,036
Assets	4,590
Liabilities
Loans and debentures - CDI (Note 22)	(2,240)
Liabilities	(2,240)
Net assets exposed	2,350
Net effect of fluctuation in interest rates	R$ 208

FINANCIAL INSTRUMENTS AND RI_12

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$ 1407	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$ 1069	R$ 1726
[1]Portion of the concession financial assets relating to the Regulatory Remuneration Base of Assets ratified by the grantor (ANEEL) after the 4 th

FINANCIAL INSTRUMENTS AND RI_13

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$ 1407	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$ 32584
IPCA [member] | Amount Book Value [Member]
Assets
Concession financial assets related to Distribution infrastructure - IPCA	[2]	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	[2]	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	[2]	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 4 th

FINANCIAL INSTRUMENTS AND RI_14

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 11) R$ in Millions	Dec. 31, 2022 BRL (R$)
Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	R$ 14043
Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	16,875
Not later than one month [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	76
Not later than one month [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	2,702
Later than one month and not later than three months [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	580
Later than one month and not later than three months [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	786
Later than three months and not later than one year [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	1,443
Later than three months and not later than one year [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	1,443
Later than one year and not later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	10,897
Later than one year and not later than five years [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	10,897
Later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	1,047
Later than five years [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	1,047
Loans Financings And Debentures [Member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	12,892
Loans Financings And Debentures [Member] | Not later than one month [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	55
Loans Financings And Debentures [Member] | Later than one month and not later than three months [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	536
Loans Financings And Debentures [Member] | Later than three months and not later than one year [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	1,244
Loans Financings And Debentures [Member] | Later than one year and not later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	10,439
Loans Financings And Debentures [Member] | Later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	618
Onerous Concessions [Member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	34
Onerous Concessions [Member] | Not later than one month [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk
Onerous Concessions [Member] | Later than one month and not later than three months [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	1
Onerous Concessions [Member] | Later than three months and not later than one year [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	3
Onerous Concessions [Member] | Later than one year and not later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	13
Onerous Concessions [Member] | Later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	17
Debt with pension plan (forluz) [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	274
Debt with pension plan (forluz) [member] | Not later than one month [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	15
Debt with pension plan (forluz) [member] | Later than one month and not later than three months [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	30
Debt with pension plan (forluz) [member] | Later than three months and not later than one year [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	136
Debt with pension plan (forluz) [member] | Later than one year and not later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	93
Debt with pension plan (forluz) [member] | Later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk
Deficit of the pension plan [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	843
Deficit of the pension plan [member] | Not later than one month [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	6
Deficit of the pension plan [member] | Later than one month and not later than three months [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	13
Deficit of the pension plan [member] | Later than three months and not later than one year [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	60
Deficit of the pension plan [member] | Later than one year and not later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	352
Deficit of the pension plan [member] | Later than five years [member] | Floating interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	412
Suppliers [Member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	2,832
Suppliers [Member] | Not later than one month [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	2,626
Suppliers [Member] | Later than one month and not later than three months [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk	206
Suppliers [Member] | Later than three months and not later than one year [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk
Suppliers [Member] | Later than one year and not later than five years [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk
Suppliers [Member] | Later than five years [member] | Fixed interest rate [member]
IfrsStatementLineItems [Line Items]
Financial assets held for managing liquidity risk

FINANCIAL INSTRUMENTS AND RI_15

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 12) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments And Risk Management
Loans and debentures	R$ 10579	R$ 11364
(-) Cash and cash equivalents	(1,441)	(825)
(-) Marketable securities	(1,878)	(2,078)
(-) Derivative hedge instrument	(1)	(1,213)
Net debt	6,648	7,248
Adjusted EBITDA	R$ 6928	R$ 5932
Net debt / Adjusted EBITDA	0.96%	1.22%

FINANCIAL INSTRUMENTS AND RI_16

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 13) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total liabilities	R$ 31887	R$ 32584
Cash and cash equivalents	(1,441)	(825)
Net liabilities	(1,069)	(1,726)
Equity	R$ 21784	R$ 19462
Net liabilities equity	0.96%	1.22%
Assets and liabilities [member]
IfrsStatementLineItems [Line Items]
Total liabilities	R$ 31888	R$ 32584
Cash and cash equivalents	(1,441)	(825)
Restricted cash	(16)	(19)
Net liabilities	30,431	31,740
Equity	R$ 21783	R$ 19462
Net liabilities equity	1.40%	1.62%

FINANCIAL INSTRUMENTS AND RI_17

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 14)	12 Months Ended
	Dec. 31, 2022
A1 rating [member] | Federal risk [member]
IfrsStatementLineItems [Line Items]
Equity	Equal or over R$10 billion
A2 Rating [member] | Federal risk [member]
IfrsStatementLineItems [Line Items]
Equity	Between R$5 billion and R$10 billion
A3 rating [member] | Federal risk [member]
IfrsStatementLineItems [Line Items]
Equity	Between R$2 billion and R$5 billion
A 4 Rating [Member] | Federal risk [member]
IfrsStatementLineItems [Line Items]
Equity	Between R$800 million and R$2 billion
A A A [Member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	10%	[1],[2]
A A [Member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	10%	[1],[2]
A A [Member] | A1 rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	8%	[1],[2]
A A [Member] | A2 Rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	7%	[1],[2]
A A [Member] | A3 rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	6%	[1],[2]
A A [Member] | A 4 Rating [Member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	5%	[1],[2]
A [Member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	10%	[1],[2]
A [Member] | A1 rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	7%	[1],[2]
A [Member] | A2 Rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	6%	[1],[2]
A [Member] | A3 rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	5%	[1],[2]
A [Member] | A 4 Rating [Member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	4%	[1],[2]
B B B [Member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	10%	[1],[2]
B B B [Member] | A1 rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	6%	[1],[2]
B B B [Member] | A2 Rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	5%	[1],[2]
B B B [Member] | A3 rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	4%	[1],[2]
A A A Rating [Member] | A1 rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	9%	[1],[2]
A A A Rating [Member] | A2 Rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	8%	[1],[2]
A A A Rating [Member] | A3 rating [member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	7%	[1],[2]
A A A Rating [Member] | A 4 Rating [Member]
IfrsStatementLineItems [Line Items]
Limit per bank (% of equity)	6%	[1],[2]
[1]The percentage assigned to each bank depends on individual assessment of indicators, e.g. liquidity, and quality of the credit portfolio.[2]When the institution has different ratings from different risk rating agencies, the rating that is most favorable for the institution is taken into account.

DISPOSAL OF EQUITY INTEREST (De

DISPOSAL OF EQUITY INTEREST (Details Narrative) - BRL (R$) R$ in Thousands		12 Months Ended
	May 05, 2022	Dec. 31, 2022	Dec. 22, 2022	Nov. 16, 2022	Nov. 11, 2021
IfrsStatementLineItems [Line Items]
Credits owed					R$ 60000
Sale transaction	R$ 60000
Symbolic payment		R$ 1000
Stock Purchase And Other Agreements [Member]
IfrsStatementLineItems [Line Items]
Equity interest rate			49%
Ativas Data Center S A [Member]
IfrsStatementLineItems [Line Items]
Equity interest rate				19.60%
Sonda [Member]
IfrsStatementLineItems [Line Items]
Amount disbursed		60,020
Loan agreement		57,580
Amount of compensation		R$ 2440
Axxiom Solucoes Tecnologicas S A [Member]
IfrsStatementLineItems [Line Items]
Equity interest rate			51%

COMMITMENTS (Details)

COMMITMENTS (Details) R$ in Millions	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	R$ 199656
Purchase of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	45,470
Purchase of energy auctions [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	72,892
Purchase of energy bilateral contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	1,464
Quotas of angra 1 and angra 2 [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	9,469
Transport of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	4,392
Other energy purchase contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	51,338
Physical quota guarantees [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	14,631
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	13,140
Later than one year and not later than two years [member] | Purchase of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	1,819
Later than one year and not later than two years [member] | Purchase of energy auctions [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	3,886
Later than one year and not later than two years [member] | Purchase of energy bilateral contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	488
Later than one year and not later than two years [member] | Quotas of angra 1 and angra 2 [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	375
Later than one year and not later than two years [member] | Transport of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	201
Later than one year and not later than two years [member] | Other energy purchase contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	5,543
Later than one year and not later than two years [member] | Physical quota guarantees [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	828
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	12,661
Later than two years and not later than three years [member] | Purchase of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	1,819
Later than two years and not later than three years [member] | Purchase of energy auctions [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	3,932
Later than two years and not later than three years [member] | Purchase of energy bilateral contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	489
Later than two years and not later than three years [member] | Quotas of angra 1 and angra 2 [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	378
Later than two years and not later than three years [member] | Transport of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	222
Later than two years and not later than three years [member] | Other energy purchase contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	5,044
Later than two years and not later than three years [member] | Physical quota guarantees [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	777
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	11,442
Later than three years and not later than four years [member] | Purchase of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	1,819
Later than three years and not later than four years [member] | Purchase of energy auctions [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	3,524
Later than three years and not later than four years [member] | Purchase of energy bilateral contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	310
Later than three years and not later than four years [member] | Quotas of angra 1 and angra 2 [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	377
Later than three years and not later than four years [member] | Transport of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	222
Later than three years and not later than four years [member] | Other energy purchase contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	4,486
Later than three years and not later than four years [member] | Physical quota guarantees [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	704
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	11,044
Later than four years and not later than five years [member] | Purchase of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	1,819
Later than four years and not later than five years [member] | Purchase of energy auctions [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	3,808
Later than four years and not later than five years [member] | Purchase of energy bilateral contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	99
Later than four years and not later than five years [member] | Quotas of angra 1 and angra 2 [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	377
Later than four years and not later than five years [member] | Transport of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	221
Later than four years and not later than five years [member] | Other energy purchase contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	4,086
Later than four years and not later than five years [member] | Physical quota guarantees [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	634
Later than five years [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	10,571
Later than five years [member] | Purchase of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	1,819
Later than five years [member] | Purchase of energy auctions [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	3,631
Later than five years [member] | Purchase of energy bilateral contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	19
Later than five years [member] | Quotas of angra 1 and angra 2 [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	379
Later than five years [member] | Transport of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	221
Later than five years [member] | Other energy purchase contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	3,967
Later than five years [member] | Physical quota guarantees [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	535
Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	140,798
Later Than Seven Years [Member] | Purchase of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	36,375
Later Than Seven Years [Member] | Purchase of energy auctions [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	54,111
Later Than Seven Years [Member] | Purchase of energy bilateral contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	59
Later Than Seven Years [Member] | Quotas of angra 1 and angra 2 [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	7,583
Later Than Seven Years [Member] | Transport of energy from itaipu [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	3,305
Later Than Seven Years [Member] | Other energy purchase contracts [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	28,212
Later Than Seven Years [Member] | Physical quota guarantees [member]
IfrsStatementLineItems [Line Items]
Total contractual obligations and commitments	R$ 11153

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	12 Months Ended
	Dec. 31, 2022 MW
IfrsStatementLineItems [Line Items]
Installed capacity (MW)	3,601
Cemiggt [Member] | C G H Bom Jesus Do Galho [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1931
Installed capacity (MW)	0.36
Physical guarantee (MWm)	0.13
Commercial Operation Status	Out of operation
Site	Minas Gerais
Cemiggt [Member] | C G H Xicao [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1942
Installed capacity (MW)	1.81
Physical guarantee (MWm)	0.61
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | C G H Sumidouro [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1954
Installed capacity (MW)	2.12
Physical guarantee (MWm)	0.53
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | P C H Sao Bernardo [Member]
IfrsStatementLineItems [Line Items]
Ledger	Concession
Beginning of the operation	1948
Installed capacity (MW)	6.82
Physical guarantee (MWm)	3.42
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | C G H Santa Marta [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1944
Installed capacity (MW)	1
Physical guarantee (MWm)	0.58
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | C G H Santa Luzia [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1958
Installed capacity (MW)	0.70
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | C G H Salto Morais [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1957
Installed capacity (MW)	2.39
Physical guarantee (MWm)	0.60
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | P C H Riode Pedras [Member]
IfrsStatementLineItems [Line Items]
Ledger	Concession
Beginning of the operation	1928
Installed capacity (MW)	9.28
Physical guarantee (MWm)	2.15
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | C G H Pissarrao [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1925
Installed capacity (MW)	0.80
Physical guarantee (MWm)	0.55
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | C G H Lages [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1955
Installed capacity (MW)	0.68
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | C G H Jacutinga [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1948
Installed capacity (MW)	0.72
Physical guarantee (MWm)	0.57
Commercial Operation Status	In operation
Site	Minas Gerais
Cemiggt [Member] | C G H Anil [Member]
IfrsStatementLineItems [Line Items]
Ledger	Registry
Beginning of the operation	1964
Installed capacity (MW)	2.06
Physical guarantee (MWm)	1.10
Commercial Operation Status	In operation
Site	Minas Gerais
Horizontes [Member] | C G H Saltodo Paraopeba [Member]
IfrsStatementLineItems [Line Items]
Ledger	Authorization
Beginning of the operation	1955
Installed capacity (MW)	2.46
Physical guarantee (MWm)	2.21
Commercial Operation Status	Out of operation
Site	Minas Gerais
Horizontes [Member] | C G H Salto Passo Velho [Member]
IfrsStatementLineItems [Line Items]
Ledger	Authorization
Beginning of the operation	2001
Installed capacity (MW)	1.80
Physical guarantee (MWm)	1.64
Commercial Operation Status	In operation
Site	Santa Catarina
Horizontes [Member] | P C H Salto Voltao [Member]
IfrsStatementLineItems [Line Items]
Ledger	Authorization
Beginning of the operation	2001
Installed capacity (MW)	8.20
Physical guarantee (MWm)	7.36
Commercial Operation Status	In operation
Site	Santa Catarina

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) R$ in Millions			12 Months Ended
	Apr. 14, 2023 BRL (R$) MW	Mar. 22, 2023	Dec. 31, 2022 MW	Mar. 20, 2023 BRL (R$)	Mar. 17, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Declaration of Interest on Equity		the Executive Board, upon authorization of the Board of Directors, approved the declaration of interest on equity relative to fiscal year 2023 in the amount of R$424 million, to be paid in two equal installments, the first up to June 30, 2024 and the second up to December 30, 2024, being entitled to the shareholders whose names are registered in the Book of Registered Shares on March 27, 2023.
Installed capacity | MW			3,601
Furnas Centrais Eletricas S A [Member]
IfrsStatementLineItems [Line Items]
Interest rate				7.53%
Santo Antnio Energia S.A. [member]
IfrsStatementLineItems [Line Items]
Number of value sold | R$				R$ 55
P C H And C G H [Member]
IfrsStatementLineItems [Line Items]
Assets | R$					R$ 48
Cemiggt [Member]
IfrsStatementLineItems [Line Items]
Total consideration | R$	R$ 200
Equity interest	49.90%
CDI rate			100%
Retiro Baixo And Baguari [Member]
IfrsStatementLineItems [Line Items]
Installed capacity | MW	81.1
Retiro Baixo [Member]
IfrsStatementLineItems [Line Items]
Installed capacity | MW	34.8
Baguari Energia [Member]
IfrsStatementLineItems [Line Items]
Total consideration | R$	R$ 393
Equity interest	69.38%
Installed capacity | MW	140