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23 Post-Employment Benefits (Tables) | 12 Months Ended
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Dec. 31, 2019
Postemployment Benefits [Abstract] |
Schedule of liabilities under post-employment benefits | Amounts recognized in liabilities, under Post-employment benefits, are summarized below:
| 12.31.2019 | 12.31.2018
Pension plans | 1,537 | 1,149
Healthcare plans | 1,193,399 | 967,614
| 1,194,936 | 968,763
Current | 66,004 | 58,478
Noncurrent | 1,128,932 | 910,285
Schedule of post-employment benefits recognized in the statement of income | Amounts recognized in the statement of income are shown below:
| 12.31.2019 | 12.31.2018 | 12.31.2017
Employees |  |  |
Pension plans | 72,067 | 78,209 | 78,680
Healthcare plan - post employment | 99,578 | 97,866 | 97,511
Healthcare plan - active employees | 87,515 | 86,580 | 81,617
(-) Transfers to construction in progress | (22,394) | (20,630) | (21,901)
| 236,766 | 242,025 | 235,907
Management |  |  |
Pension plans | 1,450 | 1,598 | 1,500
Healthcare plan | 110 | 127 | 190
| 1,560 | 1,725 | 1,690
| 238,326 | 243,750 | 237,597
Schedule of changes in post-employment benefits | 23.4 Changes in post-employment benefits
Balance as of January 1, 2018 | 866,103
Appropriation of actuarial calculation | 97,900
Appropriation of pension and healthcare contributions | 151,215
Adjustment related to actuarial gains (loss) | 58,354
Amortizations | (204,809)
Balance as of December 31, 2018 | 968,763
Appropriation of actuarial calculation | 99,578
Appropriation of pension and healthcare contributions | 138,974
Adjustment related to actuarial gains | 186,628
Amortizations | (199,007)
Balance as of December 31, 2019 | 1,194,936
Schedule of actuarial assumptions | The actuarial assumptions used to determine the amounts of liabilities and costs for 2019 and 2018 are shown below:
|  | 2019 |  | 2018
| Real | Nominal | Real | Nominal
Economic |  |  |  |
Inflation p.y. | - | 2.90% | - | 4.00%
Expected rate of discount/return p.y. |  |  |  |
Unified Plan - Defined Benefit | 3.05% | 6.04% | 4.60% | 8.78%
Unified Plan - Balance | 3.20% | 6.19% | 4.60% | 8.78%
Plan III | 3.20% | 6.19% | 4.60% | 8.78%
Assistance Plan | 3.30% | 6.30% | 4.60% | 8.78%
Salary growth |  |  |  |
Unified Plan p.y. | 1.00% | 3.93% | 2.00% | 6.08%
Plan III p.y. | 1.50% | 4.44% | 1.50% | 5.56%
Demographic |  |  |  |
Mortality Table |  | AT - 2000 |  | AT - 2000
Mortality table of individuals with permanent disability |  | WINKLEVOSS |  | WINKLEVOSS
Table of new disability benef it vested |  | TASA 1927 |  | TASA 1927
Schedule of participants and beneficiaries | 23.5.2 Number of participants and beneficiaries
| Social Security Plans |  |
| Unified Plan | Plan III | Assistance Plan
| 12.31.2019 | 12.31.2018 | 12.31.2019 | 12.31.2018 | 12.31.2019 | 12.31.2018
Number of active participants | 27 | 33 | 7,647 | 8,180 | 6,963 | 7,427
Number of Inactive participants | 4,337 | 4,368 | 4,324 | 3,843 | 8,433 | 8,174
Number of dependent people | - | - | - | - | 22,183 | 22,472
Total | 4,364 | 4,401 | 11,971 | 12,023 | 37,579 | 38,073
Schedule of life expectancy | 23.5.3 Life expectancy after the average age of participants - Annuity Table AT-2000 (in years)
| Unified Plan | Plan III
As of 12.31.2019 |  |
Retired participants | 13.13 | 25.84
Pensioner participants | 8.40 | 25.84
As of 12.31.2018 |  |
Retired participants | 14.37 | 22.74
Pensioner participants | 15.68 | 27.21
Schedule of actuarial evaluation | the Company did not record assets in its balance sheet as of December 31, 2019, reflecting any right to reduce contributions, refund of surplus or other amounts.
| Unified Plan | Plan III | Assistance Plan | 12.31.2019 | 12.31.2018
Total liabilities or partially covered | 6,638,462 | 3,046,536 | 1,389,610 | 11,074,608 | 9,201,030
Fair value of the plan assets | (7,546,756) | (3,137,754) | (196,211) | (10,880,721) | (8,642,068)
Plan coverage status | (908,294) | (91,218) | 1,193,399 | 193,887 | 558,962
Unrecognized asset | 908,294 | 91,218 | - | 999,512 | 408,652
| - | - | 1,193,399 | 1,193,399 | 967,614
Schedule of changes in actuarial liabilities | 23.5.5 Changes in actuarial liabilities
| Unified Plan | Plan III | Assistance Plan
Present value of net actuarial obligations as of January 1, 2017 | 4,951,078 | 1,565,121 | 933,914
Cost of services | 329 | 10,502 | 9,225
Cost of interest | 563,257 | 176,878 | 105,987
Benefits paid | (406,023) | (122,841) | (7)
Actuarial (gain) losses | 244,253 | 104,908 | (13,162)
Present value of net actuarial obligations as of December 31, 2017 | 5,352,894 | 1,734,568 | 1,035,957
Cost of services | 589 | 9,604 | 11,633
Cost of interest | 533,201 | 195,991 | 102,916
Benefits paid | (414,256) | (133,281) | (7)
Actuarial (gain) losses | 442,336 | 338,779 | (9,894)
Present value of net actuarial obligations as of December 31, 2018 | 5,914,764 | 2,145,661 | 1,140,605
Cost of services | 560 | 4,098 | 14,306
Cost of interest | 477,732 | 128,075 | 106,004
Benefits paid | (435,454) | (174,427) | (30)
Actuarial (gain) losses | 680,860 | 943,129 | 128,725
Present value of net actuarial obligations as of December 31, 2019 | 6,638,462 | 3,046,536 | 1,389,610
Schedule of changes in actuarial assets | 23.5.6 Changes in actuarial assets
| Unified Plan | Plan III | Assistance Plan
Fair value of the Plan's assets as of January 1, 2017 | 5,478,802 | 1,793,516 | 165,301
Return estimated for assets | 546,699 | 202,691 | 23,934
Contributions and distributions | 30,520 | 10,505 | -
Benefits paid | (406,023) | (122,841) | -
Actuarial gain (losses) | 184,574 | (62,816) | (18,312)
Fair value of the Plan's assets as of December 31, 2017 | 5,834,572 | 1,821,055 | 170,923
Return estimated for assets | 593,572 | 230,703 | 16,579
Contributions and distributions | 24,011 | 9,184 | -
Benefits paid | (414,256) | (133,281) | -
Actuarial gain (losses) | 252,942 | 250,575 | (14,511)
Fair value of the Plan's assets as of December 31, 2018 | 6,290,841 | 2,178,236 | 172,991
Return estimated for assets | 685,685 | 337,476 | 51,541
Contributions and distributions | 23,851 | 4,185 | -
Benefits paid | (435,454) | (174,427) | -
Actuarial gain (losses) | 981,833 | 792,284 | (28,321)
Fair value of the Plan's assets as of December 31, 2019 | 7,546,756 | 3,137,754 | 196,211
Schedule of estimated net periodic plan costs (gains) | The estimated net periodic plan costs (gains) for 2020 for each plan are shown below:
| Unified Plan | Plan III | Assistance Plan
Cost of current service | 765 | 4,037 | 20,854
Estimated cost of interest | 405,370 | 183,865 | 85,561
Expected return on plan assets | (449,905) | (183,026) | (12,066)
Expected employee contributions | (187) | (2,018) | -
Costs (income or loss) | (43,957) | 2,858 | 94,349
Schedule of sensitivity analysis | The following tables set out a sensitivity analysis, which shows the effect of a one percent increase or decrease in the assumed care costs, in the aggregate of the cost of service and cost of interest components and the accumulated post-employment benefit obligation.
| Projected scenarios
| Increase by 1% | Decrease in 1%
Sensitivity of long-term interest rate |  |
Impacts on the obligations of the pension | (249,719) | 253,420
Impacts on the obligations of healthcare program | (120,756) | 122,130
Sensitivity of growth rate of the medical costs |  |
Impacts on the obligations of healthcare program | 96,823 | (90,471)
Impact on cost of service for the following financial year of healthcare program | 1,439 | (1,344)
Sensitivity of the service cost |  |
Impacts on the obligations of the pension | 39 | (40)
Impacts on the obligations of healthcare program | 1,788 | (1,808)
Schedule of benefits payable | The estimated benefits to be paid by the Company in the next five years and the total benefits for the following fiscal years are shown below:
| Unified Plan | Plan III | Assistance Plan | Total
2020 | 429,228 | 158,427 | 82,813 | 670,468
2021 | 418,133 | 154,433 | 86,125 | 658,691
2022 | 406,885 | 149,999 | 85,451 | 642,335
2023 | 395,134 | 145,567 | 83,826 | 624,527
2024 | 383,511 | 141,302 | 81,965 | 606,778
2025 a 2049 | 4,016,371 | 2,011,843 | 1,091,223 | 7,119,437
Schedule of asset allocation for pension and healthcare plans | The asset allocation for the Company pension and healthcare plans at the end of 2019 and the allocation goal for 2020, by asset category, are shown below:
| Goal for 2020 | 2019
Fixed income | 70.4% | 82.2%
Variable income | 9.1% | 7.8%
Loans | 1.6% | 1.6%
Real estate | 7.2% | 1.4%
Investment structuring | 8.9% | 7.1%
Investments abroad | 2.8% | 0.0%
| 100.0% | 100.0%
Schedule of fund management limits | In addition, information on the allocation of assets of pension plans sponsored by the Company:
| Unified Plan | Plan III
| target (%)(*) | minimum (%) | target (%) | minimum (%)
Fixed income | 86.5% | 55.0% | 51.0% | 23.0%
Variable income | 5.0% | 1.0% | 14.0% | 8.0%
Loans | 0.5% | 0.0% | 3.0% | 1.0%
Real estate | 5.0% | 1.0% | 10.0% | 0.0%
Investment structuring | 3.0% | 0.0% | 16.0% | 0.0%
Investments abroad | 0.0% | 0.0% | 6.0% | 0.0%
(*) Target based on the total investment of each plan.
Schedule of pension plan assets | As of December 31, 2019, and 2018, the pension plan assets included the following securities issued by Copel:
| Unified Plan | Plan III
| 12.31.2019 | 12.31.2018 | 12.31.2019 | 12.31.2018
Debentures | - | - | - | 4,166
Shares | - | 5 | - | 13
| - | 5 | - | 4,179

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