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36 Related Party Transactions | 12 Months Ended
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Dec. 31, 2019
Related party transactions [abstract] |
Related Party Transactions | 36 Related Party Transactions
|  | Assets |  | Liabilities | Revenue | Cost / Expense
Related parties / Nature of operation | 12.31.2019 | 12.31.2018 | 12.31.2019 | 12.31.2018 | 12.31.2019 | 12.31.2018 | 12.31.2017 | 12.31.2019 | 12.31.2018 | 12.31.2017
Controlling shareholder |  |  |  |  |  |  |  |  |  |
State of Paraná - dividends payable | - | - | 190,664 | 112,196 | - | - | - | - | - | -
CRC Transfer (Note 8) | 1,350,685 | 1,445,042 | - | - | 184,229 | 188,797 | 90,712 | - | - | -
Luz Fraterna Program (a) | 7,478 | 10,353 | - | - | - | - | - | - | - | -
Tarifa Rural Noturna Program (a) | 7,639 | - | - | - | - | - | - | - | - | -
Morar Bem Paraná Program | - | - | - | - | - | - | 1,165 | - | - | -
Remuneration and employ social security charges assigned (b) | 33 | 1,248 | - | - | - | - | - | - | - | -
Telecommunication services (c) | 16,312 | 15,788 | - | - | 43,079 | 41,375 | 40,396 | - | - | -
Meteorological System of Paraná - Simepar (d) | - | - | 185 | 181 | - | - | - | (2,171) | (1,559) | (1,752)
Entities with significant influence |  |  |  |  |  |  |  |  |  |
BNDES and BNDESPAR - dividends payable (e) | - | - | 130,204 | 80,144 | - | - | - | - | - | -
Financing (Note 21) | - | - | 2,231,409 | 2,208,920 | - | - | - | (175,461) | (131,379) | (140,537)
Debentures - Compagás (Note 22) | - | - | 11,783 | 17,651 | - | - | - | (1,194) | (2,625) | (5,242)
Debentures - wind farms (Note 22) (f) | - | - | 253,877 | 268,286 | - | - | - | (28,240) | (30,316) | (30,540)
State of Paraná investee |  |  |  |  |  |  |  |  | - | -
Sanepar (c) (g) | 294 | - | 311 | 273 | 4,710 | 4,200 | 3,699 | (5,852) | (5,227) | (1,783)
Use of water withdrawn from plants’ reservoirs | - | 144 | - | - | 480 | - | - | - | - | -
Joint ventures |  |  |  |  |  |  |  |  |  |
Voltalia São Miguel do Gostoso - mutual | - | - | - | - | - | 294 | 3,513 | - | - | -
Dividends | 1,032 | 1,032 | - | - | - | - | - | - | - | -
Caiuá Transmissora de Energia (c) (h) (i) (j) | 256 | 329 | 1,512 | 285 | 2,792 | 4,250 | 3,792 | (14,233) | (14,869) | (13,700)
Dividends | 4,443 | 3,316 | - | - | - | - | - | - | - | -
Integração Maranhense Transmissora (i) (j) | - | - | 161 | 58 | - | - | - | (1,938) | (1,797) | (1,468)
Dividends | 4,306 | 6,033 | - | - | - | - | - | - | - | -
Matrinchã Transmissora de Energia (i) (j) | - | - | 829 | 316 | - | - | - | (10,137) | (9,514) | (6,636)
Dividends | 31,793 | 21,470 | - | - | - | - | - | - | - | -
Guaraciaba Transmissora de Energia (i) (j) | - | - | 383 | 136 | - | - | - | (4,853) | (4,475) | (3,202)
Dividends | 14,846 | 15,869 | - | - | - | - | - | - | - | -
Paranaíba Transmissora de Energia (i) (j) | - | - | 638 | 212 | - | - | - | (6,514) | (6,595) | (3,642)
Dividends | 5,962 | 8,544 | - | - | - | - | - | - | - | -
Cantareira Transmissora de Energia (i) | - | - | 467 | 170 | - | - | - | (5,403) | (1,618) | -
Dividends | 7,286 | 1,461 | - | - | - | - | - | - | - | -
Mata de Santa Genebra Transmissão (i) (k) | 2,035 | 5,126 | 10 | - | 16,449 | 6,600 | 1,950 | (340) | - | -
Associates |  |  |  |  |  |  |  |  |  |
Dona Francisca Energética S.A. (l) | 40 | - | 1,436 | 1,436 | 145 | - | - | (16,905) | (16,903) | (17,031)
Foz do Chopim Energética Ltda. (c) (m) | 209 | 193 | - | - | 2,538 | 2,668 | 2,063 | - | - | -
Dividends | - | 18,071 | - | - | - | - | - | - | - | -
Acquisition of power plant projects | - | - | - | 19,461 | - | - | - | - | - | -
Sercomtel S.A. Telecomunicações (c) (n) | 4,436 | 2,226 | - | - | 8,354 | 8,051 | 8,153 | (21) | (4) | (4)
Key management staff |  |  |  |  |  |  |  |  | - | -
Fees and social security charges (Note 32.2) | - | - | - | - | - | - | - | (25,860) | (27,368) | (28,876)
Pension and healthcare plans (Note 23.3) | - | - | - | - | - | - | - | (1,560) | (1,725) | (1,690)
Other related parties |  |  |  |  |  |  |  |  |  |
Fundação Copel (c) | 9 | 20 | - | - | 285 | 299 | 316 | - | - | -
Administrative property rental | - | - | 14,662 | 312 | - | - | - | (2,520) | (15,396) | (16,347)
Pension and healthcare plans (Note 23.3) | - | - | 1,194,936 | 968,763 | - | - | - | - | - | -
Lactec (c) (o) | 4 | - | 1,507 | 1,601 | 746 | - | - | (2,787) | (4,026) | (15,912)
a) The Luz Fraterna Program created under Law 491/2013 and 17,639/2013 establishes the payment of electricity consumption to benefit low-income families, residing in the State of Paraná, whose properties - consumer units - are used exclusively for residential purposes, whether in urban or rural areas, and fulfill the requirements established in articles 3 and 4 of this law. In March 2018, the amount of R$ 159,274 was settled. The principal interest, fine and monetary restatement, at December 31, 2019, totaled R$ 158,849. For these charges on electricity bills for the period of September 2010 to June 2015, a lawsuit was filed against the State of Paraná on November 5, 2018, relating to the payment of invoices pursuant to State Law 14,087/2003. We highlight that despite the negotiations maintained by Management, seeking to settle this debt, uncertainties still exist regarding the realization of this asset and therefore, in view of this condition, this asset was not recognized, therefore, in accordance with the current accounting standards. For the tax treatment, as determined by the Federal Revenue of Brazil in the Normative Instruction 1,753/2017, the Company has taxed this revenue. Management further emphasizes that it is making all necessary efforts and taking all necessary measures to preserve the Company's interests. The Tarifa Rural Noturna Program of the Paraná State Government, regulated by Decree No. 1,288 of April 30, 2019, provides for the granting of special monthly discount on the electricity tariff and the charges resulting from this service, including on the additional tariff flags, regarding night consumption by consumers addressed by this decree. This program provides for the payment by the Paraná State Government to Copel Distribuição of the amount corresponding to 60% of the electricity consumption by the benefitted consumers, considered to be night-period consumption, as specified in Decree 1,288 of April 30, 2019. b) Reimbursement of wages and social charges for employees transferred to the Paraná State Government. Balances presented are net of expected credit loss. c) Revenue of Copel TEL from telecommunications services and lease of equipment and infrastructure. The balances presented are net of expected credit losses. d) The Meteorological System of Paraná - Simepar is a supplementary unit of the Independent Social Service Paraná Technology, linked to the State Department of Science, Technology and Higher Education. Simepar has contracts with Copel for services of weather forecast, meteorological reports, ampacity analysis, mapping and analyses of winds and atmospheric discharges. e) BNDES is the parent company of BNDES Participações S.A. - BNDESPAR, which owns Copel shares (Note 30.1). On December 22, 2018, the shareholder agreement between the State of Paraná and BNDESPAR, signed on December 22, 1998, was ended. f) BNDES and BNDESPAR acquired all the debentures issued by the subsidiaries Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus IV and Ventos de Santo Uriel. g) Basic sanitation provided by Sanepar. h) Operation and maintenance services agreement provided by Copel GeT, maturing on May 9, 2021. Transmission System Connection Agreement - CCT executed by Copel DIS, expiring by the end of the concession agreement of the distribution or transmission company, whichever takes place first. i) Charges for use of the transmission system due by Copel GeT, UEG Araucária and wind farms.
j) Copel DIS maintains a Contract for the Use of Transmission System (Cust) with ONS and power transmission concession operators whose subject matter is the contracting of Transmission System Use Amount (Must). Contracting is permanent and is regulated by ANEEL Normative Resolution 666/2015. Amounts are defined for four subsequent years, with annual reviews. k) Agreements entered by Copel GeT: for operation and maintenance services, maturing on February 1, 2023, rendering of owner's engineering services, advisory and consulting services, maturing on May 2020, and facility sharing, maturing on January 1, 2043. l) Connection to the transmission system contracts entered by Copel GeT, Costa Oeste and Marumbi, maturing on August 17, 2031 until July 21, 2048. Power purchase and sale agreement made by Copel GeT, maturing on March 31, 2025. m) Contracts entered into by Copel GeT: for operation and maintenance, maturing on May 23, 2020, and connection to the transmission system, maturing on January 1, 2043. n) Light pole sharing agreement, signed between Sercomtel S.A. Telecomunicações and Copel DIS. o) The Institute of Technology for Development (Lactec) is a Public Interest Civil Society Organization (OSCIP), in which Copel is an associate. Lactec has service and R&D contracts with Copel GeT, UEGA and Copel DIS, which are subject to prior or later control and approval by ANEEL. Copel COM provides services and sells energy to the institute. The relevant transactions with related parties are shown above. Transactions arising from operations in a regulated environment are billed according to the criteria and definitions established by the regulatory agents and other transactions are recorded according to the market prices practiced by the Company. 36.1 Guarantees awarded to related parties Sureties and guarantees granted by Copel to its subsidiaries for financing and debentures are informed in Notes 21 and 22. Copel provided financial guarantees, in the form of corporate guarantee letter, for power purchase agreements made by Copel GeT, in the total amount of R$ 4,005 (R$ 3,246 at December 31, 2018) and made by Copel Energia, in the amount of R$ 21,846 (R$ 79,358 at December 31, 2018). Sureties and guarantees granted by Copel and Copel GeT for financing, debentures and insurance contracts of joint ventures are shown below:
|  |  | Date | Final | Amount | Balance | Interest | Amount
Company | Operation | issued | maturity | approved | 12.31.2019 | % | guarantees
(1) | Caiuá Transmissora (a) | Financing | 12.23.2013 | 02.15.2029 | 84,600 | 57,542 | 49.0 | 5,956
(2) | Guaraciaba Transmissora | Financing | 09.28.2016 | 01.15.2031 | 440,000 | 374,894 | 49.0 | 183,698
(3) | Guaraciaba Transmissora | Debentures | 07.15.2018 | 12.15.2030 | 118,000 | 119,561 | 49.0 | 58,585
(4) | Mata de Santa Genebra | Financing | 11.30.2017 | 07.15.2033 | 1,018,500 | 1,098,965 | 50.1 | 550,581
(5) | Mata de Santa Genebra | Debentures | 04.15.2019 | 11.15.2030 | 210,000 | 202,767 | 50.1 | 101,586
(6) | Cantareira Transmissora de Energia (a) | Financing | 12.28.2016 | 09.15.2032 | 426,834 | 453,020 | 49.0 | 28,175
(7) | Cantareira Transmissora de Energia | Debentures | 01.09.2018 | 08.15.2032 | 100,000 | 103,374 | 49.0 | 50,653
|  |  |  |  |  |  |  | 979,234
(a) Guarantee awarded of fixed amount pursuant to the contractual provisions and formal requirements of the financial institution
Financial institution (fund provider): BNDES: (1) (2) (4) (6)
Allocation: Investment program
Guarantees: provided by Copel GeT: (1); provided by Copel: (2) (3) (4) (5) (6) (7).
Operation guarantee: pledge of shares held by Copel Get in the ventures.
Performance bond | Final | Amount | % endorsement | Amount
Company | maturity | Insured | Copel GeT | endorsement
Matrinchã Transmissora | 09.30.2020 | 90,000 | 49.0 | 44,100
Guaraciaba Transmissora | 04.30.2020 | 47,000 | 49.0 | 23,030
Mata de Santa Genebra | 05.31.2020 | 78,300 | 50.1 | 39,228
|  |  |  | 106,358

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