XML 209 R125.htm IDEA: XBRL DOCUMENT v3.22.1

Summary Of Reconciliation Of Provision For Income Tax And Social Contribution (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income before IRPJ and CSLL	R$ 5,118,677	R$ 5,119,537	R$ 2,846,923
IRPJ and CSLL (34%)	(1,740,350)	(1,740,643)	(967,954)
Tax effects on:
Equity in income	124,547	65,806	36,297
Interest on own capital	226,928	276,808	222,848
Dividends	437	243	192
Non deductible expenses	25,336	17,133	15,274
Tax incentives	43,720	28,572	17,804
Unrecognized income and social contribution tax loss carry-forwards	(29,002)	(39,421)	(48,892)
losses of prior years	85,723
Difference between the calculation bases of deemed profit and taxable profit	49,638	121,242	72,175
Others	4,063	19,161	7,143
Current IRPJ and CSLL	(469,226)	(1,260,469)	(416,687)
Deferred IRPJ and CSLL	R$ (790,406)	R$ (24,896)	R$ (258,974)
Effective rate - %	24.60%	25.10%	23.70%

X

- References

No definition available.

+ Details

Name:	elp_DifferenceBetweenCalculationBasesOfDeemedProfitAndTaxableProfit
Namespace Prefix:	elp_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	elp_LossesOfPriorYears
Namespace Prefix:	elp_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	elp_TaxEffectOfDividends
Namespace Prefix:	elp_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	elp_TaxEffectOfEquityInIncome
Namespace Prefix:	elp_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	elp_TaxEffectOfInterestOnOwnCapital
Namespace Prefix:	elp_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	elp_TaxEffectOfTaxIncentives
Namespace Prefix:	elp_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	elp_UnrecognizedIncomeAndSocialContributionTaxLossCarryforwards
Namespace Prefix:	elp_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_AverageEffectiveTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 80
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_80_a&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_CurrentTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph g
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_ii&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The profit (loss) before tax expense or income. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 28
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_b&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 23
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 103
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard
-URIDate 2021-03-24

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 102
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard
-URIDate 2021-03-24

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2021-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_ProfitLossBeforeTax
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration