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Trade Accounts Receivable
 12 Months Ended
Dec. 31, 2022
Trade Accounts Receivable  
Trade Accounts Receivable

 

7.Trade Accounts Receivable
         
  Balances  Overdue  Overdue for more  Total  Total 
  falling due up to 90 days than 90 days 12.31.2022 12.31.2021
Customers          
Residential  312,468 172,243  28,385 513,096  858,070
Industrial  115,555  17,612  45,689 178,856  329,910
Commercial  194,959  41,274  24,027 260,260  442,902
Rural 78,099  20,194 3,352 101,645  151,459
Public Entities 36,506  2,200  401 39,107  58,532
Public lighting  28,140 188  - 28,328  55,943
Public service 37,698 952  643 39,293  62,350
Unbilled - captives  462,426 -  - 462,426  948,418
Energy installments plan - captives customers (7.1)  289,821  43,230  70,467 403,518  343,667
Low income subsidy - Eletrobras 28,342 -  - 28,342  17,712
Free consumers  202,525  2,396 3,710 208,631  174,495
Other receivables  64,835  24,866  24,489 114,190  157,526
Bonus for voluntary consumption reduction (7.4)  (2,754) -  -  (2,754) (134,890)
  1,848,620 325,155  201,163 2,374,938 3,466,094
Concessionaires, permission holder and trading companies        
Bilateral contracts  276,448  1,400  300 278,148  210,632
Regulated contracts  196,603  3,148 5,319 205,070  223,237
CCEE (7.2) 76,962 -  119,665 196,627  467,529
Energy suplies  550,013  4,548  125,284 679,845  901,398
Charges from using transmission grid  508,242  8,499  13,518 530,259  362,070
           
Gas distribution  123,839  3,440  11,491 138,770  90,465
           
(-) Expected credit losses (7.3)  (21,001) (19,893) (231,049)  (271,943) (304,601)
  3,009,713 321,749  120,407 3,451,869 4,515,426
Current       3,342,050 4,433,193
Noncurrent       109,819  82,233

 

7.1Energy installments plan – captive customers

The trade accounts receivable renegotiated are discounted to present value as of December 31, 2022, taking into consideration the future value, the maturity dates, the dates of settlement and the discount rate of 1.10% p.m. (1,16% p.m. on December 31, 2021).

7.2Electricity Trading Chamber - CCEE

Balance receivable deriving from the positive position in the monthly settlement of the spot market centralized by CCEE. Amounts are received in the second month following the recognition of revenue or offset against future settlements when the result is negative for the subsidiary.

Of the total presented, R$119,665 refer to the controversial portion resulting from the effects of the injunction for exclusion of responsibility of HPP Colíder. As a result of unforeseeable circumstances and force majeure, the power plant had its commercial start-up delayed, which was initially scheduled for January 2015. The Company is contesting in court, filing a request for exclusion of liability so that the mandatory supply of energy contracted by the plant, in the period in delay, could be postponed. Expected credit losses were recorded in the same amount as the receivable balance, as presented in Note 7.3.

Copel GeT filed an administrative request for the exclusion of liability at Aneel, which was denied, and subsequently, on December 18, 2017, it filed an ordinary lawsuit with a request for advance protection with the Court, requesting the reversal of the agency's decision. On April 6, 2018, the Federal Court of the 1st Region fully granted the preliminary injunction applied for in the interlocutory appeal to suspend the enforcement of any burden or penalty to Copel as a result of noncompliance with the deadlines originally provided for in the Concession Agreement until a final unappealable ruling is rendered. Aneel filed an internal appeal against this decision and is awaiting judgment by the Federal Regional Court. The main action awaits its judgment on the merits since February 25, 2019.

The contracted energy of the plant is 125 MW average. For overdue periods the contract was fulfilled and, due to the fact it is awaiting a decision on the merits of the lawsuit, the Company recognized the revenue limited to the financial covenants of the agreement and the regulatory rules, as well as the cost of energy to cover the contractual guarantee.

7.3Expected credit losses
                       
  Balance as of January 1,2020 Additions/ (Reversals) Write offs Other (a) Balance as of December 31, 2020 Additions/ (Reversals) Write offs Other (a) Balance as of December 31, 2021 Additions/ (Reversals) Write offs (b)  Balance as of December 31, 2022
Customers                        
Residential 41,824  65,937  (60,365)  - 47,396 117,928 (115,056)  - 50,268 112,457 (100,199) 62,526
Industrial 97,954  22,487  (31,575)  - 88,866  20,413  (66,848)  - 42,431 (12,993) 3,398 32,836
Commercial 70,925  29,092  (31,294)  - 68,723  35,628  (46,057)  - 58,294  22,510  (48,764) 32,040
Rural 3,389  4,788  (4,240)  - 3,937  6,407  (7,384)  - 2,960  4,327  (3,460) 3,827
Public Entities 4,890  9  (1,815)  - 3,084 184  (2,887)  - 381 116  39 536
Public lighting 3  20  (15)  - 8 11  (8)  - 11  7  - 18
Public service  265  124  (246)  - 143  (16) (154)  -  (27)  2,254 (277) 1,950
Unbilled - captives customers 1,180  409  -  - 1,589 885  -  - 2,474 (1,487)  - 987
Adjustment to present value  (1,441)  791  -  -  (650)  (854)  -  -  (1,504) (1,146)  -  (2,650)
   218,989  123,657  (129,550)  - 213,096 180,586 (238,394)  - 155,288 126,045 (149,263) 132,070
Concessionaires, permission holder and trading companies                      
CCEE (7.2)  119,665 -  -  - 119,665 -  -  - 119,665 -  - 119,665
Concessionaries and permission holder  20,425  392  (284)  - 20,533  1,224  (1,994)  - 19,763 (5,353)  (4,583) 9,827
   140,090  392  (284)  - 140,198  1,224  (1,994)  - 139,428 (5,353)  (4,583) 129,492
Telecommunications 5,149  3,609  (6,260)  (2,498)  -  3,042  (3,153) 111  - -  -  -
Gas distribution 12,528  238  (509)  - 12,257 (2,611)  239  - 9,885  1,064 (568) 10,381
   376,756  127,896  (136,603)  (2,498) 365,551 182,241 (243,302) 111 304,601 121,756 (154,414) 271,943
(a)  Reclassification to Assets classified as held for sale (Note 39).
(b)  Net losses from recovered invoice balances.

 

7.4Incentive program for the voluntary reduction of electricity consumption

Bonus granted to consumers eligible for the Incentive Program for the Voluntary Reduction of Electric Energy Consumption, as part of government actions to combat the 2021 water crisis, corresponding to the total energy saved between September and December 2021. The Company recorded, on December 31, 2021, a credit of R$134,890 referring to the amount to be returned to customers, in exchange for a credit receivable from CCEE (Note 11). On December 31, 2022, there is still R$2,754 to be returned to consumers and R$2,917 to be reimbursed by CCEE.