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v3.23.2

Provisions for Legal Claims and Contingent Liabilities (Details 1) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Provisions |  | R$ 2,037,599 | R$ 1,597,365
Contingent liabilities |  | 3,708,756 | 5,477,512
Tax [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Provisions |  | 201,750 | 181,115
Contingent liabilities |  | R$ 489,768 | 560,989
Tax [Member] | Cofins [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Requirement of the Federal Revenue Service for the period from August 1995 to December 1996, due to the termination of a judicial decision that has recognized the Company's exemption from Cofins. |
Provisions |  | R$ 123,564 | 110,059
Contingent liabilities |  | R$ 9,550 | 7,914
Tax [Member] | I N S S [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Tax requirements related to the social security contribution. |
Provisions |  | R$ 30,899 | 29,813
Contingent liabilities |  | R$ 46,901 | 107,840
Tax [Member] | Federal Taxes [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Administrative requirements and questions from Receita Federal do Brasil (Federal Revenue Service). |
Provisions |  | R$ 2,100 | 1,721
Contingent liabilities |  | R$ 50,025 | 77,058
Tax [Member] | I C M S [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Administrative requirements and questions from the State regarding the payment of ICMS (VAT) on the Company's invoices. |
Provisions |  | R$ 4,035 |
Contingent liabilities |  | R$ 24,930 | 43,346
Tax [Member] | I P T U [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Tax Requirement on Urban Territorial Property (IPTU) on properties affected by the public electricity service. |
Provisions |  | R$ 9,332 |
Contingent liabilities |  | R$ 152,113 | 118,981
Tax [Member] | I S S [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | City halls tax requirement as ISS on construction services provided by third parties. |
Provisions |  | R$ 181 | 170
Contingent liabilities |  | R$ 56,731 | 83,536
Tax [Member] | Others [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Taxes, fees and other federal, state and municipal taxes in which the Company discusses the levy or not, as well as its bases and amounts for payment |
Provisions |  | R$ 31,639 | 39,352
Contingent liabilities |  | R$ 149,518 | 122,314
Labor [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Charging of overtime, hazardous work, transfer surcharge, equalization / salary adjustment, among others, by employees and former employees of Copel; collection of indemnity installments and others, by ex-employees of contractors and outsourced companies (subsidiary responsibility). |
Provisions |  | R$ 536,374 | 569,756
Contingent liabilities |  | R$ 372,138 | 275,230
Employee Benefits [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Labor claims filed by former retired employees against Fundação Copel, which will consequently cause repercussions for the Company and its wholly-owned subsidiaries, to the extent that additional contributions are required. |
Provisions |  | R$ 30,126 | 37,148
Contingent liabilities |  | 12,716 | 3,524
Regulatory [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Provisions |  | 8,493 | 103,155
Contingent liabilities |  | R$ 1,496,607 | 1,400,516
Regulatory [Member] | Others [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Aneel's notifications about possible breaches of regulatory standards |
Provisions |  | R$ 8,493 | 20,485
Contingent liabilities |  | R$ 45,718 | 38,099
Regulatory [Member] | Dispatch Aneel 2882002 [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Legal actions against Aneel Dispatch No. 288/2002 involving the companies Companhia Estadual de Energia Elétrica - CEEE and Dona Francisca Energética S.A. |
Provisions |  |  | 82,670
Contingent liabilities |  |  |
Regulatory [Member] | E S B R [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | ESBR filed Ordinary Lawsuit No. 10426-71.2013.4.01.4100 against ANEEL in the Federal Court of Rondônia, whose ruling: (i) acknowledged the exclusion of liability for the 535-day schedule overrun in the construction of the Jirau Hydropower Station; (ii) declares any obligations, penalties and costs imposed on ESBR as a result of the schedule overrun to be unenforceable, and (iii) annuls ANEEL Resolution 1,732/2013, which had recognized a schedule overrun of only 52 days. An appeal has been brought by ANEEL, pending judgment by the Federal Court of the 1st Region. The practical consequence of the ruling was, at the time it exempted ESBR, to expose the distributors with whom it entered into power trading contracts (CCEARs) to the Short-Term Market and to the high value of the Settlement Price of the Differences (Preço de Liquidação das Diferenças - PLD, in Portuguese) in the period, including Copel DIS. This occurred because the rules for the sale of electricity require that all energy consumed should have a corresponding contractual coverage. If the lawsuits are judged unfavorably against Copel, the amount will be classified as Sectorial Financial Asset to be recovered through tariff rates. |
Provisions |  |  |
Contingent liabilities |  | R$ 1,130,845 | 1,066,486
Regulatory [Member] | Colider Exclusion Of Liability [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Discussion on the value of the Tariff for use of the transmission system - TUST and monetary adjustment on energy values ​​referring to the exclusion of liability period. As a result of the court injunction that excluded the delay period for the Colíder HPP from being responsible for the delivery of energy contracted in the Regulated Contracting Environment - ACR, CCEE proceeded to credit, valued to PLD, the energy previously backed to comply with ACR. However, in the event of failure in the lawsuit, the Company must return the amounts credited, updated by the IGPM. |
Provisions |  |  |
Contingent liabilities |  | 320,044 | 295,931
Civil [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Provisions |  | 1,260,856 | 706,191
Contingent liabilities |  | R$ 1,337,527 | 3,237,253
Civil [Member] | Tobacco Growers [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Actions whose main cause is the lack of electricity causing loss of production. |
Provisions |  | R$ 73,366 | 79,092
Contingent liabilities |  | R$ 71,237 | 68,104
Civil [Member] | Arbitration [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description | [1] | Arbitration protected by secrecy and confidentiality, in the early stage of award settlement. |
Provisions | [1] | R$ 629,056 | 165,158
Contingent liabilities | [1] | R$ 338,779 | 670,704
Civil [Member] | P I S C O F I N S Credit On I C M S [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Contingent liability related to the allocation of PIS and Cofins tax credits recognized by the Company. With the enactment of Law No. 14,385/2022, the Management of Copel and its legal advisors reassessed the risk and Copel DIS recorded the provision, as detailed in Note 12.2.1. |
Provisions |  |  |
Contingent liabilities |  |  | 1,775,347
Civil [Member] | Civil And Administrative Law [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Other actions involving billing, supposed irregular procedures, administrative contracts and contractual fines, indemnity for accidents with the electric power network and accident with vehicles. |
Provisions |  | R$ 154,550 | 131,519
Contingent liabilities |  | R$ 530,959 | 383,597
Civil [Member] | Indemnification To Third Parties Civil [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Actions for indemnity for resulting from damages caused during the construction of power plants. The execution of the sentence began without the previously determined accounting expertise. In the 1st degree, Copel challenged the execution and presented an insurance policy as a guarantee until a decision on the performance of an expert examination and excess of the value. As there was still no favorable position on the merits, the risk was reassessed with a change in the provisioned balance. |
Provisions |  | R$ 101,076 | 57,663
Contingent liabilities |  | R$ 98,940 | 29,592
Civil [Member] | Easements [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Discussion between the amount determined by Copel for payment and the amount claimed by the property owner and/or when the owner's documentation supporting title to the property may not be registered (when probate proceedings are still in progress, properties have no registry number with the land registry, etc.), intervention in third-party adverse possession, either as a confronter, or in case of a property where there are areas of easement of passage, in order to preserve the limits and boundaries of expropriated areas. |
Provisions |  | R$ 138,841 | 138,075
Contingent liabilities |  | R$ 31,063 | 29,100
Civil [Member] | Expropriation And Property [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Discussion between the amount assessed by Copel for payment and the amount claimed by the owner, and / or when the owner's documentation does not present conditions for registration (inventories in progress, properties without registration, among others); actions for repossession of real estate owned by the concessionaire; intervention in the adverse possession of third parties, as a confrontant, in order to preserve the limits and confrontations of the expropriated areas. |
Provisions |  | R$ 154,943 | 93,679
Contingent liabilities |  | R$ 38,030 | 70,198
Civil [Member] | Indemnification To Third Parties Expropriations [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Expropriation lawsuit for construction of electric substation and expropriation of property flooded of power plant, settled in the second quarter of 2022. |
Provisions |  |  | 31,348
Contingent liabilities |  |  |
Civil [Member] | Consumers [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Lawsuits seeking compensation for damages caused in household appliances, industrial and commercial machines, lawsuits claiming damages for pain and suffering caused by service interruption and lawsuits filed by industrial consumers, challenging the lawfulness of the increase in electricity prices while Plano Cruzado (anti-inflation economic plan) was in effect and claiming reimbursement for the amounts paid by the Company. |
Provisions |  | R$ 3,758 | 3,755
Contingent liabilities |  | R$ 1,911 | 3,964
Civil [Member] | Environmental [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description |  | Public civil and class actions whose purpose is to obstruct the progress of environmental licensing for new projects or to recover permanent preservation areas located around the hydroelectric power plant dams unlawfully used by private individuals. If the outcome of the lawsuits is unfavorable to the Company, Management estimates only the cost to prepare new environmental studies and to recover the areas owned by Copel GeT. They also include the Commitment Agreements (Termos de Ajuste de Conduta - TAC, in Portuguese), which refer to the commitments agreed-upon and approved between the Company and the relevant bodies, for noncompliance with any condition provided for by the Installation and Operating Licenses. |
Provisions |  | R$ 5,266 | 5,902
Contingent liabilities |  | R$ 226,608 | R$ 206,647
[1] | refers to the estimate of possible loss of a total, monetarily restated, of R$2,966,787 of the plaintiff's claim.

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