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Post-employment Benefits | 12 Months Ended
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Dec. 31, 2022
Post-employment Benefits |
Post-employment Benefits |
22. | Post-employment Benefits
The Company sponsors private retirement and pension plans (Unified Plan and Plan III) and Healthcare Plan for medical and dental care ("ProSaúde II" and "ProSaúde III" Plans) for their active employees and their legal dependents. The lifetime sponsorship of the Healthcare Plan for retirees, pensioners and legal dependents is only applied to "Prosaúde II" plan participants. Fundação Copel de Previdência e Assistência is the entity that manages these plans.
| 22.1 | Pension plan
The Unified Plan is a Defined Benefit plan - BD in which the income is predetermined, according to each individual's salary. This plan is closed for new participants since 1998. The Plan III, the only plan available for new participants, is a Variable Contribution - CV plan in the contributory phase and, after retirement, it becomes a Defined Benefit - BD plan.
| 22.2 | Healthcare Plan
The Company allocates resources for the coverage of healthcare expenses incurred by their employees and their dependents, within rules, limits and conditions set in "ProSaúde II" and "ProSaúde III" Plans' regulations. Coverage includes periodic medical exams in both plans and is extended to all retirees and pensioners for life only in the "ProSaúde II" plan.
| 22.3 | Statement of financial position and statement of income
Amounts recognized in liabilities, under Post-employment benefits, are summarized below:
Schedule of liabilities under post-employment benefi |  |
| 12.31.2022 | 12.31.2021
Pension plans | 949 | 965
Healthcare plans | 1,069,088 | 1,294,209
| 1,070,037 | 1,295,174
Current | 73,814 | 68,836
Noncurrent | 996,223 | 1,226,338
Amounts recognized in the statement of income are shown below:
Schedule of post-employment benefits recognized in the statement of income |  |  |
| 12.31.2022 | 12.31.2021 | 12.31.2020
Employees |  |  |
Pension plans | 55,607 | 59,052 | 57,977
Healthcare plan - post employment | 140,293 | 116,504 | 94,349
Healthcare plan - active employees | 68,897 | 71,795 | 75,192
| 264,797 | 247,351 | 227,518
Management |  |  |
Pension plans | 1,236 | 1,300 | 977
Healthcare plan | 148 | 122 | 139
| 1,384 | 1,422 | 1,116
| 266,181 | 248,773 | 228,634
| 22.4 | Changes in post-employment benefits
Schedule of changes in post-employment benefits |
Balance as of January 1, 2021 | 1,493,614
Appropriation of actuarial calculation | 116,504
Appropriation of pension and healthcare contributions | 130,308
Adjustment related to actuarial (gains) losses | (246,626)
Amortizations | (198,626)
Balance as of December 31, 2021 | 1,295,174
Appropriation of actuarial calculation | 140,293
Appropriation of pension and healthcare contributions | 127,878
Adjustment related to actuarial (gains) losses (a) | (291,742)
Amortizations | (201,566)
Balance as of December 31, 2022 | 1,070,037
(a) | Adjustments arising from the transfer of liabilities from Copel Serviços to Copel and other subsidiaries.
| 22.5 | Actuarial valuation in accordance with IAS 19
| 22.5.1 | Actuarial assumptions
The actuarial assumptions used to determine the amounts of liabilities and costs are shown below:
Schedule of actuarial assumptions |  |  |  |
|  | 2022 |  | 2021
| Real | Nominal | Real | Nominal
Economic |  |  |  |
Inflation p.y. | - | 5.10% | - | 5.50%
Expected rate of discount/return p.y. |  |  |  |
Unified Plan - Defined Benefit | 6.10% | 11.51% | 5.20% | 10.99%
Unified Plan - Balance | 6.12% | 11.53% | 5.20% | 10.99%
Plan III | 6.13% | 11.54% | 5.30% | 11.09%
Assistance Plan | 6.13% | 11.54% | 5.30% | 11.09%
Salary growth/medical costs |  |  |  |
Unified Plan p.y. | 0.00% | 5.10% | 0.00% | 5.50%
Plan III p.y. | 1.00% | 6.15% | 1.00% | 6.56%
Assistance Plan - Aging Factor | 3.30% | - | 5.80% | -
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
| 22.5.2 | Number of participants and beneficiaries
Schedule of participants and beneficiaries |  |  |  |  |  |
| Social Security Plans |
| Unified Plan | Plan III | Assistance Plan
| 12.31.2022 | 12.31.2021 | 12.31.2022 | 12.31.2021 | 12.31.2022 | 12.31.2021
Number of active participants | 10 | 18 | 6,031 | 6,645 | 5,775 | 6,276
Number of Inactive participants | 4,170 | 4,229 | 5,369 | 5,018 | 9,059 | 8,910
Number of dependent people | - | - | - | - | 20,867 | 21,621
Total | 4,180 | 4,247 | 11,400 | 11,663 | 35,701 | 36,807
| 22.5.3 | 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 68.27 and 67.08 years, respectively.
Schedule of life expectancy |  |
| Unified Plan | Plan III
As of December 31, 2022 |  |
Retired participants | 19.60 | 23.42
Pensioner participants | 12.48 | 25.97
As of December 31, 2021 |  |
Retired participants | 11.60 | 23.47
Pensioner participants | 13.22 | 27.02
| 22.5.4 | Actuarial evaluation
Based on the revision of the assumptions, the amounts of the Unified Plan and Plan III as of December 31, 2022, totaled a surplus of R$595,847 and R$74,421 (R$653,654 and R$10,111, of December 31, 2021). 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, 2022, reflecting any right to reduce contributions, refund of surplus or other amounts.
Schedule of actuarial evaluation |  |  |  |  |
| Unified Plan | Plan III | Assistance Plan | 12.31.2022 | 12.31.2021
Total liabilities or partially covered | 6,029,530 | 3,457,537 | 1,234,771 | 10,721,838 | 10,973,812
Fair value of the plan assets | (6,625,377) | (3,531,958) | (165,683) | (10,323,018) | (10,343,368)
Plan coverage status | (595,847) | (74,421) | 1,069,088 | 398,820 | 630,444
Unrecognized asset | 595,847 | 74,421 | - | 670,268 | 663,765
| - | - | 1,069,088 | 1,069,088 | 1,294,209
The Company adjusted their assistance liabilities through the actuarial report issued on December 31, 2022, as presented in the Statements of Comprehensive Income.
| 22.5.5 | 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, 2021 | 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
Cost of services | 169 | 2,018 | 6,172
Cost of interest | 673,724 | 364,901 | 155,389
Benefits paid | (523,792) | (264,096) | (342)
Actuarial (gain) losses | (266,172) | 17,621 | (417,566)
Present value of net actuarial obligations as of December 31, 2022 | 6,029,530 | 3,457,537 | 1,234,771
| 22.5.6 | 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, 2021 | 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
Return estimated for assets | 743,845 | 274,486 | 26,390
Contributions and distributions | 29,808 | 151,606 | -
Benefits paid | (523,792) | (264,096) | -
Actuarial gain (losses) | (423,739) | 22,758 | (57,616)
Fair value of the Plan's assets as of December 31, 2022 | 6,625,377 | 3,531,958 | 165,683
| 22.5.7 | Estimated costs
The estimated net periodic plan costs (income) for 2023 for each plan are shown below:
Schedule of estimated net periodic plan costs (gains) |  |  |
| Unified Plan | Plan III | Assistance Plan
Cost of current service | 205 | 3,966 | 6,879
Estimated cost of interest | 700,311 | 397,093 | 141,876
Expected return on plan assets | (769,615) | (410,063) | (18,629)
Expected employee contributions | (89) | (1,983) | -
Costs (income or loss) | (69,188) | (10,987) | 130,126
| 22.5.8 | Sensitivity analysis
The following table 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 | (826,777) | 823,400
Impacts on the obligations of healthcare program | (195,345) | 185,544
Sensitivity of growth rate of the medical costs |  |
Impacts on the obligations of healthcare program | 82,208 | (80,982)
Impact on cost of service for the following financial year of healthcare program | 392 | (386)
Sensitivity of the service cost |  |
Impacts on the obligations of the pension | 320 | (313)
Impacts on the obligations of healthcare program | 1,040 | (883)
| 22.5.9 | 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
2023 | 317,523 | 153,226 | 81,010 | 551,759
2024 | 316,790 | 152,659 | 81,114 | 550,563
2025 | 316,908 | 152,239 | 79,756 | 548,903
2026 | 316,481 | 151,790 | 76,382 | 544,653
2027 | 315,703 | 151,358 | 73,076 | 540,137
2028 to 2052 | 3,885,982 | 2,598,345 | 759,895 | 7,244,222
| 22.5.10 | Asset allocation and investment strategy
The asset allocation for the Company pension and healthcare plans at the end of 2022 and the allocation goal for 2023, by asset category, are shown below:
Schedule of asset allocation for pension and healthcare plans |  |
| Goal for 2023 (*) | 2022
Fixed income | 77.2% | 71.1%
Variable income | 5.3% | 10.0%
Loans | 1.2% | 1.2%
Real estate | 5.6% | 2.7%
Investment structuring | 8.7% | 10.2%
Investments abroad | 2.0% | 4.8%
| 100.0% | 100.0%
(*) | Target based on the total investment of each plan.
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 | 86.0% | 60.0% | 67.0% | 40.0%
Variable income | 3.0% | 2.0% | 8.0% | 3.0%
Loans | 0.5% | 0.0% | 2.0% | 0.0%
Real estate | 5.5% | 0.0% | 6.0% | 0.0%
Investment structuring | 5.0% | 0.0% | 13.0% | 0.0%
Investments abroad | 0.0% | 0.0% | 4.0% | 0.0%
(*) | Target 2022.
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%.
| 22.5.11 | Additional information
The Company made contributions to Plan III (variable contribution plan) for all active employees on December 31, 2022, 2021 and 2020, in the amounts of R$72,353, R$64,883 and R$67,515, respectively.

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