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Post-employment Benefits (Tables)
12 Months Ended
Dec. 31, 2022
Post-employment Benefits  
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
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
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.
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 
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
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
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
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
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
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
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)
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
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.
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.