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v3.24.1.u1

Provisions for Legal Claims and Contingent Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of changes in provisions for litigation |
Schedule of changes in provisions for litigation |  |  |  |  |  |  |  |  |
Consolidated |  | Income |  |  |  |
|  | Provision | Construction | Monetary restatement | Additions |  |  |
| Balances as of | cost | (Reversals) |  | Transfers/ | Balances as of
| January 1, 2023 | Additions | Reversals | Reversals | to assets | Settlements | Others (a) | December 31, 2023
Tax |  |  |  |  |  |  |  |  |
Cofins | 123,564 | - | - | - | 9,807 | - | - | - | 133,371
Others | 78,186 | 15,739 | (7,444) | - | (2,452) | - | (15,955) | 6,985 | 75,059
| 201,750 | 15,739 | (7,444) | - | 7,355 | - | (15,955) | 6,985 | 208,430
Labors | 536,464 | 103,947 | (65,303) | - | 43,877 | (91) | (231,859) | (396) | 386,639
Employee benefits | 30,126 | 12,234 | (4,328) | - | - | - | (516) | - | 37,516
Civil |  |  |  |  |  |  |  |  |
Civil and administrative claims | 958,111 | 134,634 | (19,782) | - | 26,818 | 278 | (119,067) | (26,325) | 954,667
Easements | 138,724 | 1,748 | - | (21,596) | - | 1,133 | (5,884) | - | 114,125
Expropriations and property | 154,912 | 6,856 | (1,461) | (4,349) | (535) | (42,700) | 41 | - | 112,764
Customers | 3,750 | 319 | (1,676) | - | - | - | 51 | - | 2,444
Environmental | 5,269 | 1,264 | (1,412) | - | (389) | - | (139) | - | 4,593
| 1,260,766 | 144,821 | (24,331) | (25,945) | 25,894 | (41,289) | (124,998) | (26,325) | 1,188,593
Regulatory | 8,493 | 83,708 | (84,764) | - | 589 | - | (288) | - | 7,738
| 2,037,599 | 360,449 | (186,170) | (25,945) | 77,715 | (41,380) | (373,616) | (19,736) | 1,828,916
Current | - |  |  |  |  |  |  |  | 336,000
Noncurrent | 2,037,599 |  |  |  |  |  |  |  | 1,492,916
(a) Reclassification mainly to Liabilities associated with assets classified as held for sale (Note 39). |  |  |  |
Consolidated |  | Income |  |  |  |
|  | Provision | Construction | Monetary restatement |  |  |  |
| Balances as of | cost | Additions |  | Transfers/ | Balances as of
| January 1, 2022 | Additions | Reversals | Additions | to assets | Settlements | Others | December 31, 2022
Tax |  |  |  |  |  |  |  |  |
Cofins | 110,059 | 15,109 | (1,604) | - | - | - | - | - | 123,564
Others | 71,056 | 15,558 | (820) | - | 8,147 | - | (9,764) | (5,991) | 78,186
| 181,115 | 30,667 | (2,424) | - | 8,147 | - | (9,764) | (5,991) | 201,750
Labors | 569,756 | 86,895 | (2,778) | - | 22,007 | - | (139,416) | - | 536,464
Employee benefits | 37,148 | 13,270 | (19,672) | - | - | - | (620) | - | 30,126
Civil |  |  |  |  |  |  |  |  |
Civil and administrative claims | 433,437 | 545,243 | (3,925) | - | 47,553 | - | (67,055) | 2,858 | 958,111
Easements | 138,069 | 3,594 | (90) | (722) | - | 627 | (2,754) | - | 138,724
Expropriations and property | 125,028 | 2,195 | (8,113) | 4,305 | - | 36,924 | (5,427) | - | 154,912
Customers | 3,755 | 2,039 | (630) | - | 74 | - | (1,488) | - | 3,750
Environmental | 5,902 | 419 | (1,130) | - | 78 | - | - | - | 5,269
| 706,191 | 553,490 | (13,888) | 3,583 | 47,705 | 37,551 | (76,724) | 2,858 | 1,260,766
Regulatory | 103,155 | 9,788 | (84,111) | - | (4,651) | - | (15,688) | - | 8,493
| 1,597,365 | 694,110 | (122,873) | 3,583 | 73,208 | 37,551 | (242,212) | (3,133) | 2,037,599
Schedule of details of provisions for legal claims and contingent liabilities |
Schedule of details of provisions for legal claims and contingent liabilities |  |  |  |  |
|  | Provisions for legal claims | Contingent liabilities
| Description | 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022
Tax |  |  |  |  |
Cofins | 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. | 133,371 | 123,564 | 9,270 | 9,550
INSS | Tax requirements related to the social security contribution. | 32,053 | 30,899 | 118,254 | 56,790
Federal taxes | Administrative requirements and questions from Receita Federal do Brasil (Federal Revenue Service). | 2,328 | 2,100 | 40,755 | 53,682
ICMS (VAT) | Administrative requirements and questions from the State regarding the payment of ICMS (VAT) on the Company's invoices. | 5,630 | 4,035 | 26,986 | 24,930
IPTU | Tax Requirement on Urban Territorial Property (IPTU) on properties affected by the public electricity service. | 5,181 | 9,332 | 179,974 | 152,113
ISS | City halls tax requirement as ISS on construction services provided by third parties. | 221 | 181 | 58,085 | 56,731
Other | 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 | 29,646 | 31,639 | 84,808 | 149,518
|  | 208,430 | 201,750 | 518,132 | 503,314
Labor | 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). | 386,639 | 536,374 | 291,768 | 378,737
Employee benefits | 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. | 37,516 | 30,126 | 10,724 | 12,716
Regulatory |  |  |  |  |
ESBR | 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. | - | - | 1,129,202 | 1,130,845
Colíder exclusion of liability | 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 contracts. However, in the event of failure in the lawsuit, the Company must return the amounts credited, updated by the IGPM. Further information on the lawsuit is presented in Note 7.2 | - | - | 307,285 | 320,044
Other | Aneel's notifications about possible breaches of regulatory standards | 7,738 | 8,493 | 45,498 | 45,718
|  | 7,738 | 8,493 | 1,481,985 | 1,496,607
|  | Provisions for legal claims | Contingent liabilities
| Description | 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022
Civil |  |  |  |  |
Tobacco growers | Actions whose main cause is the lack of electricity causing loss of production. | 57,475 | 73,366 | 42,373 | 71,237
Arbitration | Arbitration process started in 2015, which originated from a dispute related to a term of commitment signed between the authors and Copel in December 2012, processed in secrecy at the Brazil-Canada Arbitration and Mediation Center. On January 25, 2024, an agreement was reached between the parties to close the case, as disclosed in Note 40.1. | 672,000 | 629,056 | - | 338,779
Civil and administrative law | Other actions involving billing, supposed irregular procedures, administrative contracts and contractual fines, indemnity for accidents with the electric power network and accident with vehicles. | 118,210 | 154,550 | 349,602 | 549,115
Indemnification to third parties (civil) | 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. | 106,986 | 101,076 | 104,192 | 98,940
Easements | 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. | 114,125 | 138,841 | 24,551 | 31,063
Expropriations and property | 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. | 112,764 | 154,943 | 22,225 | 38,030
Consumers | 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. | 2,442 | 3,758 | 1,077 | 1,911
Environmental | 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. | 4,591 | 5,266 | 226,833 | 216,380
|  | 1,188,593 | 1,260,856 | 770,853 | 1,345,455
|  | 1,828,916 | 2,037,599 | 3,073,462 | 3,736,829

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