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v3.22.1

Post-employment Benefits (Tables) | 12 Months Ended
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Dec. 31, 2021
Schedule of liabilities under post-employment benefits | Amounts recognized in liabilities, under Post-employment benefits, are summarized below: Schedule of liabilities under post-employment benefits
| 12.31.2021 | 12.31.2020
Pension plans | 965 | 1,124
Healthcare plans | 1,294,209 | 1,492,490
| 1,295,174 | 1,493,614
Current | 68,836 | 69,231
Noncurrent | 1,226,338 | 1,424,383
Schedule of post-employment benefits recognized in the statement of income | Amounts recognized in the statement of income are shown below: Schedule of post-employment benefits recognized in the statement of income
| 12.31.2021 | 12.31.2020 | 12.31.2019
Employees |  |  |
Pension plans | 59,052 | 57,977 | 60,754
Healthcare plan - post employment | 116,504 | 94,349 | 99,577
Healthcare plan - active employees | 71,795 | 75,192 | 76,454
| 247,351 | 227,518 | 236,785
Management |  |  |
Pension plans | 1,300 | 977 | 1,450
Healthcare plan | 122 | 139 | 91
| 1,422 | 1,116 | 1,541
| 248,773 | 228,634 | 238,326
Schedule of changes in post-employment benefits |
24.4 | Changes in post-employment benefits
Schedule of changes in post-employment benefits
Balance as of January 1, 2020 | 1,194,936
Appropriation of actuarial calculation | 94,349
Appropriation of pension and healthcare contributions | 130,129
Adjustment related to actuarial loss | 271,343
Amortizations | (197,143)
Balance as of December 31, 2020 | 1,493,614
Appropriation of actuarial calculation | 116,504
Appropriation of pension and healthcare contributions | 130,308
Adjustment related to actuarial gains (loss) | (246,626)
Amortizations | (198,626)
Balance as of December 31, 2021 | 1,295,174
Schedule of actuarial assumptions | The actuarial assumptions used to determine the amounts of liabilities and costs for 2021 and 2020 are shown below: Schedule of actuarial assumptions
|  | 2021 |  | 2020
| Real | Nominal | Real | Nominal
Economic |  |  |  |
Inflation p.y. | - | 5.50% | - | 4.00%
Expected rate of discount/return p.y. |  |  |  |
Unified Plan - Defined Benefit | 5.20% | 10.99% | 2.85% | 6.96%
Unified Plan - Balance | 5.20% | 10.99% | 3.20% | 7.33%
Plan III | 5.30% | 11.09% | 3.40% | 7.54%
Assistance Plan | 5.30% | 11.09% | 3.20% | 7.33%
Salary growth/medical costs |  |  |  |
Unified Plan p.y. | 0.00% | 5.50% | 0.00% | 4.00%
Plan III p.y. | 1.00% | 6.56% | 1.00% | 5.04%
Assistance Plan - Aging Factor | 5.80% | - | 4.60% | -
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 |
24.5.2 | Number of participants and beneficiaries
Schedule of participants and beneficiaries
| Social Security Plans |
| Unified Plan | Plan III | Assistance Plan
| 12.31.2021 | 12.31.2020 | 12.31.2021 | 12.31.2020 | 12.31.2021 | 12.31.2020
Number of active participants | 18 | 22 | 6,645 | 7,401 | 6,276 | 6,546
Number of Inactive participants | 4,229 | 4,274 | 5,018 | 4,646 | 8,910 | 9,032
Number of dependent people | - | - | - | - | 21,621 | 21,716
Total | 4,247 | 4,296 | 11,663 | 12,047 | 36,807 | 37,294
Schedule of life expectancy |
24.5.3 | Life expectancy after the average age of participants - Annuity Table AT-2000 (in years)
The average age of inactive participants of the healthcare and pension plans of the Company is 67.85 and 67.54 years, respectively. Schedule of life expectancy
| Unified Plan | Plan III
As of December 31, 2021 |  |
Retired participants | 11.60 | 23.47
Pensioner participants | 13.22 | 27.02
As of December 31, 2020 |  |
Retired participants | 12.38 | 23.16
Pensioner participants | 14.07 | 24.98
Schedule of actuarial evaluation | Based on the revision of the assumptions, the amounts of the Unified Plan and Plan III as of December 31, 2021 totaled surplus of R$653,654 and R$10,111 (R$807,444 and R$285,057, respectively as of December 31, 2020). Applicable ruling legislation does not allow any significant reduction in contributions or refunds to the Company based on the current surplus of these plans. For this reason, the Company did not record assets in its balance sheet as of December 31, 2021, reflecting any right to reduce contributions, refund of surplus or other amounts. Schedule of actuarial evaluation
| Unified Plan | Plan III | Assistance Plan | 12.31.2021 | 12.31.2020
Total liabilities or partially covered | 6,145,601 | 3,337,093 | 1,491,118 | 10,973,812 | 11,820,184
Fair value of the plan assets | (6,799,255) | (3,347,204) | (196,909) | (10,343,368) | (11,420,196)
Plan coverage status | (653,654) | (10,111) | 1,294,209 | 630,444 | 399,988
Unrecognized asset | 653,654 | 10,111 | - | 663,765 | 1,092,501
| - | - | 1,294,209 | 1,294,209 | 1,492,489
Schedule of changes in actuarial liabilities |
24.5.5 | Changes in actuarial liabilities
Schedule of changes in actuarial liabilities
| Unified Plan | Plan III | Assistance Plan
Present value of net actuarial obligations as of January 1, 2020 | 6,638,462 | 3,046,536 | 1,389,610
Cost of services | 578 | 2,018 | 20,854
Cost of interest | 405,371 | 183,866 | 85,561
Benefits paid | (456,151) | (203,342) | (74)
Actuarial (gain) losses | 172,564 | 315,645 | 218,686
Present value of net actuarial obligations as of December 31, 2020 | 6,760,824 | 3,344,723 | 1,714,637
Cost of services | 252 | 2,006 | 7,368
Cost of interest | 481,656 | 246,256 | 125,132
Benefits paid | (511,621) | (233,908) | -
Actuarial (gain) losses | (585,510) | (21,984) | (356,019)
Present value of net actuarial obligations as of December 31, 2021 | 6,145,601 | 3,337,093 | 1,491,118
Schedule of changes in actuarial assets |
24.5.6 | Changes in actuarial assets
Schedule of changes in actuarial assets
| Unified Plan | Plan III | Assistance Plan
Fair value of the Plan’s assets as of January 1, 2020 | 7,546,756 | 3,137,754 | 196,211
Return estimated for assets | 607,252 | 224,591 | 16,474
Contributions and distributions | 23,919 | 136,708 | -
Benefits paid | (456,151) | (203,341) | -
Actuarial gain (losses) | (153,508) | 334,068 | 9,463
Fair value of the Plan’s assets as of December 31, 2020 | 7,568,268 | 3,629,780 | 222,148
Return estimated for assets | 837,120 | 133,837 | 6,366
Contributions and distributions | 26,661 | 136,730 | -
Benefits paid | (511,621) | (233,908) | -
Actuarial gain (losses) | (1,121,173) | (319,235) | (31,605)
Fair value of the Plan’s assets as of December 31, 2021 | 6,799,255 | 3,347,204 | 196,909
Schedule of estimated net periodic plan costs (gains) | The estimated net periodic plan costs (income) for 2022 for each plan are shown below: Schedule of estimated net periodic plan costs (gains)
| Unified Plan | Plan III | Assistance Plan
Cost of current service | 309 | 4,021 | 6,172
Estimated cost of interest | 673,723 | 364,900 | 155,389
Expected return on plan assets | (725,888) | (363,906) | (21,269)
Expected employee contributions | (139) | (2,010) | -
Costs (income or loss) | (51,995) | 3,005 | 140,292
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. Schedule of sensitivity analysis
| Projected scenarios
| Increase by 1% | Decrease in 1%
Sensitivity of long-term interest rate |  |
Impacts on the obligations of the pension | (931,718) | 899,959
Impacts on the obligations of healthcare program | (265,494) | 249,212
Sensitivity of growth rate of the medical costs |  |
Impacts on the obligations of healthcare program | 100,689 | (97,728)
Impact on cost of service for the following financial year of healthcare program | 410 | (398)
Sensitivity of the service cost |  |
Impacts on the obligations of the pension | 413 | (400)
Impacts on the obligations of healthcare program | 1,081 | (1,014)
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: Schedule of benefits payable
| Unified Plan | Plan III | Assistance Plan | Total
2022 | 508,055 | 211,442 | 83,228 | 802,725
2023 | 482,445 | 201,321 | 83,279 | 767,045
2024 | 457,829 | 191,482 | 81,297 | 730,608
2025 | 434,348 | 181,975 | 78,059 | 694,382
2026 | 411,209 | 172,954 | 74,755 | 658,918
2027 a 2051 | 3,557,360 | 1,995,374 | 751,681 | 6,304,415
Schedule of asset allocation for pension and healthcare plans | The asset allocation for the Company pension and healthcare plans at the end of 2021 and the allocation goal for 2022, by asset category, are shown below: Schedule of asset allocation for pension and healthcare plans
| Goal for 2022 (*) | 2021
Fixed income | 71.1% | 69.6%
Variable income | 10.0% | 7.2%
Loans | 1.2% | 1.6%
Real estate | 2.7% | 5.8%
Investment structuring | 10.2% | 10.5%
Investments abroad | 4.8% | 5.3%
| 100.0% | 100.0%
(*) Target based on the total investment of each plan. |  |
Schedule of pension plan assets | In addition, information on the allocation of assets of pension plans sponsored by the Company: Schedule of pension plan assets
| Unified Plan | Plan III
| target (%)(*) | minimum (%) | target (%) | minimum (%)
Fixed income | 83.5% | 43.0% | 53.0% | 22.0%
Variable income | 3.0% | 2.0% | 12.0% | 7.0%
Loans | 0.5% | 0.0% | 3.0% | 0.0%
Real estate | 4.0% | 0.0% | 8.0% | 0.0%
Investment structuring | 6.0% | 0.0% | 16.0% | 0.0%
Investments abroad | 3.0% | 0.0% | 8.0% | 0.0%
(*) Target 2021.
Management of Fundação Copel decided to keep a more conservative approach investing in variable income in relation to the allowed legal limit, which is 70%.

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