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v3.21.1

13 Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Taxes [Abstract] |
Schedule of deferred income tax and social contribution |
13.1 | Deferred income tax and social contribution
|  |  | Business | Recognized |  |  |  | Recognized |
| Balance as of | Recognized | combination | comprehensive | Balance as of | Recognized | Reclassi- | comprehensive | Balance as of
| January 1, 2019 | in income | effect | income | December 31, 2019 | in income | fication (a) | income | December 31, 2020
Noncurrent assets |  |  |  |  |  |  |  |  |
Provisions for legal claims | 573,177 | (62,662) | 6,237 | - | 516,752 | (6,072) | - | - | 510,680
Post-employment benefits | 328,685 | 13,285 | - | 63,444 | 405,414 | 9,433 | - | 92,190 | 507,037
Impairment of assets | 328,011 | 57,456 | - | - | 385,467 | (63,827) | - | - | 321,640
Research and development and energy efficiency programs | 154,491 | 10,840 | - | - | 165,331 | (12,833) | - | - | 152,498
Expected credit losses | 114,010 | 17,811 | - | - | 131,821 | (2,868) | - | - | 128,953
Tax losses and negative tax basis | 71,140 | 27,102 | - | - | 98,242 | 144,493 | - | - | 242,735
Social security contributions - injunction on judicial deposit | 67,010 | 4,190 | - | - | 71,200 | 3,340 | - | - | 74,540
Provisons by performance andprofit sharing | 30,548 | 21,567 | - | - | 52,115 | 109,622 | - | - | 161,737
Amortization - concession | 53,339 | 5,005 | - | - | 58,344 | (11,135) | - | - | 47,209
Concession contracts | 23,606 | (1,253) | - | - | 22,353 | (1,292) | - | - | 21,061
Provision for energy purchases | 155,570 | (137,531) | - | - | 18,039 | - | - | - | 18,039
(-) Reclassification (a) |  |  |  |  | - | (1,771) | (81,971) | - | (83,742)
Others | 147,771 | (4,512) | - | - | 143,259 | 22,634 | - | - | 165,893
| 2,047,358 | (48,702) | 6,237 | 63,444 | 2,068,337 | 189,724 | (81,971) | 92,190 | 2,268,280
(-) Noncurrent liabilities |  |  |  |  |  |  |  |  |
Concession contracts | 613,658 | 99,199 | (1,026) | - | 711,831 | 188,674 | - | - | 900,505
Deemed cost | 415,325 | (34,116) | - | - | 381,209 | (30,718) | - | - | 350,491
Derivative financial instruments | 5,030 | 65,915 | - | - | 70,945 | 46,737 | - | - | 117,682
Escrow deposits monetary variation | 64,167 | (3,022) | - | - | 61,145 | 1,981 | - | - | 63,126
Accelerated depreciation | 32,682 | 17,640 | - | - | 50,322 | 25,633 | - | - | 75,955
Transaction cost on borrowings and debentures | 31,127 | 981 | - | - | 32,108 | (7,539) | - | - | 24,569
(-) Reclassification (a) |  |  |  |  | - | 478 | (3,243) | - | (2,765)
Others | 35,728 | 6,849 | - | - | 42,577 | (10,626) | - | - | 31,951
| 1,197,717 | 153,446 | (1,026) | - | 1,350,137 | 214,620 | (3,243) | - | 1,561,514
Net | 849,641 | (202,148) | 7,263 | 63,444 | 718,200 | (24,896) | (78,728) | 92,190 | 706,766
Assets presented in the Statement of Financial Position | 1,007,061 |  |  |  | 1,011,866 |  |  |  | 1,191,104
(-) Liabilities presented in the Statement of Financial Position | (157,420) |  |  |  | (293,666) |  |  |  | (484,338)
(a) Reclassification to Assets classified as held for sale (Note 40).
Schedule of realization of deferred taxes | The projected realization of the deferred taxes is shown below:
| Assets | Liabilities
2021 | 618,750 | (108,316)
2022 | 223,243 | (94,626)
2023 | 117,380 | (110,243)
2024 | 80,174 | (121,232)
2025 | 80,408 | (92,592)
2026 to 2028 | 179,810 | (257,513)
2029 to 2030 | 968,515 | (776,992)
| 2,268,280 | (1,561,514)
Schedule of other taxes recoverable and other tax obligations |
13.2 | Other taxes recoverable and other tax obligations
| 12.31.2020 | 12.31.2019
Current assets |  |
Recoverable ICMS (VAT) | 89,942 | 103,977
Recoverable PIS/Pasep and Cofins taxes (13.2.1) | 1,474,119 | 98,942
Other recoverable taxes | 1,262 | 2,141
| 1,565,323 | 205,060
Noncurrent assets |  |
Recoverable ICMS (VAT) | 84,376 | 74,568
Recoverable PIS/Pasep and Cofins taxes (13.2.1) | 4,421,403 | 213,667
Other recoverable taxes | 33,719 | 33,776
| 4,539,498 | 322,011
Current liabilities |  |
ICMS (VAT) payable | 201,138 | 179,662
PIS/Pasep and Cofins payable | 179,133 | 125,197
IRRF on JSCP | 43,950 | 117,807
Special Tax Regularization Program - Pert | 50,565 | 49,310
Ordinary financing of taxes with the federal tax authorities | - | 18,063
Other taxes | 15,822 | 11,029
| 490,608 | 501,068
Noncurrent liabilities |  |
Social security contributions - injunction on judicial deposit | 209,145 | 209,747
Special Tax Regularization Program - Pert | 408,738 | 447,897
Other taxes | 4,600 | 4,470
| 622,483 | 662,114
Schedule of balance sheet and statement of income | The table below shows the impacts of these records on Copel's balance sheet and statement of income:
| 12.31.2020
Tax credit - principal | 3,620,118
Tax credit - monetary update | 2,035,636
Effect on assets | 5,655,754
Pis and Cofins to be refunded to consumers | (3,805,985)
Tax liabilities - Pis/Pasep and Cofins payable on financial income | (94,657)
Income tax and social contribution | (596,738)
Effect on liabilities | (4,497,380)
EFFECT ON BALANCE SHEET | 1,158,374
Net operating revenue | 810,563
Financial income, net of pis and cofins | 944,549
Income tax and social contribution | (596,738)
EFFECT ON THE INCOME STATEMENT | 1,158,374
Schedule of pis and cofins to be refunded to consumers | The amounts of Pis and Cofins of Copel DIS for the months of March to June 2020, which have not yet been paid when the action was concluded were remeasured with the effects from the court decision and reclassified to the liability account to be refunded to consumers.The table below shows, therefore, the total balance to be returned to consumers recorded in balance sheet:
Pis and Cofins to be refunded to consumers | 12.31.2020
Calculated until February 2020 | 3,805,985
Calculated from March to June 2020 | 121,838
| 3,927,823
Current | 121,838
Noncurrent | 3,805,985
Schedule of reconciliation of provision for income tax (IRPJ) and social contribution (CSLL) |
13.3 | Reconciliation of provision for income tax (IRPJ) and social contribution (CSLL)
|  | Restated | Restated
| 12.31.2020 | 12.31.2019 | 12.31.2018
Income before IRPJ and CSLL | 5,119,537 | 2,846,923 | 1,838,037
IRPJ and CSLL (34%) | (1,740,643) | (967,954) | (624,933)
Tax effects on: |  |  |
Equity in income | 65,806 | 36,297 | 36,555
Interest on own capital | 276,808 | 222,848 | 90,440
Dividends | 243 | 192 | 497
Non deductible expenses | (17,133) | (15,274) | (26,291)
Tax incentives | 28,572 | 17,804 | 13,860
Unrecognized income and social contribution tax loss carry-forwards | (39,421) | (48,892) | (5,645)
Difference between the calculation bases of deemed profit and taxable profit | 121,242 | 72,175 | (19,680)
Others | 19,161 | 7,143 | 17,486
Current IRPJ and CSLL | (1,260,469) | (416,687) | (522,550)
Deferred IRPJ and CSLL | (24,896) | (258,974) | 51,384
Effective rate - % | 25.1% | 23.7% | 25.6%

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