XML 217 R15.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Net Sectorial Financial Assets and Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2023
Net Sectorial Financial Assets And Liabilities |
Net Sectorial Financial Assets and Liabilities |
| 8. | Net Sectorial Financial Assets and Liabilities
The Sectorial Financial Assets and Liabilities comprise the differences calculated between the balances considered in the tariff coverage to cover energy costs, charges and other financial components, and the actual costs incurred, resulting in a balance to be received by the distributor or to be refunded to consumers. The current balance consists of amounts approved by Aneel in the last tariff adjustment and amounts that will be ratified in the next tariff events.
Schedule of compositions of net sectorial financial assets and liabilities tariff cycle |  |  |  |  |  |  |
Consolidated |  | Operating revenues | Financial results |  | Statement of Financial Position |
| Balance as of | Tariff | Balance as of
| January 1, 2023 | Constitution | Amortization | Updating | flags | Constitution | December 31, 2023
Portion A |  |  |  |  |  |  |
Electricity purchased for resale - Itaipu | 819,649 | (70,066) | (702,517) | 59,495 | - | - | 106,561
Electricity purchased for resale - CVA Energ | (582,059) | (444,221) | 555,568 | (86,565) | 112 | - | (557,165)
Transport of energy using the transmission system - basic grid | 253,766 | 540,084 | (244,243) | 51,550 | - | - | 601,157
Transport of energy purchased from Itaipu | 10,706 | 50,824 | (10,188) | 3,251 | - | - | 54,593
ESS | 227,329 | 271,566 | (323,495) | 23,651 | (56,567) | - | 142,484
CDE | 200,493 | (55,037) | (149,314) | 5,138 | - | - | 1,280
Proinfa | 42,078 | (32,344) | (22,660) | (1,569) | - | - | (14,495)
Other financial components |  |  |  |  |  |  |
Refunds of Pis and Cofins | (765,573) | - | 1,525,351 | - | - | (1,462,673) | (702,895)
Neutrality | 98,598 | (41,000) | (79,292) | 2,072 | - | - | (19,622)
Offset of bilateral contracts under CCEAR | (186) | - | 186 | - | - | - | -
Hydrological risk | (524,806) | (431,385) | 504,007 | (23,216) | - | - | (475,400)
Tariff refunds | (175,460) | (92,589) | 96,560 | (10,118) | - | - | (181,607)
Overcontracting | 436,324 | 327,874 | (176,556) | 46,848 | (297) | - | 634,193
Itaipu Bonus | 4,943 | (68) | (66,026) | (1,076) | - | 58,984 | (3,243)
Water shortage account | (71,188) | - | 71,188 | - | - | - | -
CDE Eletrobras | (184,100) | 165,167 | 24,583 | (8,336) | - | (39,196) | (41,882)
Other | 107,629 | (13,446) | (108,315) | (2,872) | - | - | (17,004)
| (101,857) | 175,359 | 894,837 | 58,253 | (56,752) | (1,442,885) | (473,045)
Current assets | 190,699 |  |  |  |  |  | 15,473
Noncurrent assets | 190,699 |  |  |  |  |  | 15,473
Current liabilities | (433,914) |  |  |  |  |  | (476,103)
Noncurrent liabilities | (49,341) |  |  |  |  |  | (27,888)
Consolidated |  | Operating revenues | Financial results |  | Statement of Financial Position |
| Balance as of | Tariff | Balance as of
| December 31, 2021 | Constitution | Amortization | Updating | flags | Constitution | December 31, 2022
Portion A |  |  |  |  |  |  |
Electricity purchased for resale - Itaipu | 1,286,966 | 344,732 | (914,566) | 102,517 | - | - | 819,649
Electricity purchased for resale - CVA Energ | (475,842) | (540,360) | 429,160 | (36,149) | 41,132 | - | (582,059)
Transport of energy using the transmission system - basic grid | 180,521 | 213,107 | (152,329) | 12,467 | - | - | 253,766
Transport of energy purchased from Itaipu | 14,018 | 8,125 | (11,823) | 386 | - | - | 10,706
ESS | 531,280 | 417,465 | (324,194) | 46,467 | (443,689) | - | 227,329
CDE | (18,786) | 392,608 | (201,781) | 28,452 | - | - | 200,493
Proinfa | 10,501 | 77,631 | (53,235) | 7,181 | - | - | 42,078
Other financial components |  |  |  |  |  |  |
Refunds of Pis and Cofins | (337,350) | - | 1,164,877 | - | - | (1,593,100) | (765,573)
Neutrality | 81,177 | 94,338 | (81,461) | 4,544 | - | - | 98,598
Offset of bilateral contracts under CCEAR | (184) | (239) | 385 | (148) | - | - | (186)
Hydrological risk | (604,152) | (463,625) | 570,582 | (27,611) | - | - | (524,806)
Tariff refunds | (198,997) | (66,898) | 101,685 | (11,250) | - | - | (175,460)
Overcontracting | (78,596) | 522,321 | 53,319 | 15,420 | (76,140) | - | 436,324
Itaipu Bonus | (26,451) | 46,915 | (6,240) | (4,568) | - | (4,713) | 4,943
Water shortage account | - | - | 76,949 | (2,293) | - | (145,844) | (71,188)
CDE Eletrobras | - | 165,214 | - | (13,803) | - | (335,511) | (184,100)
Other | 110,196 | 86,068 | (100,867) | 13,933 | - | (1,701) | 107,629
| 474,301 | 1,297,402 | 550,461 | 135,545 | (478,697) | (2,080,869) | (101,857)
Current assets | 383,740 |  |  |  |  |  | 190,699
Noncurrent assets | 383,740 |  |  |  |  |  | 190,699
Current liabilities | (139,770) |  |  |  |  |  | (433,914)
Noncurrent liabilities | (153,409) |  |  |  |  |  | (49,341)
Refunds of PIS and Cofins In the annual tariff adjustment processes, Copel DIS allocated R$1,462,673 in 2023 and R$1,593,100 in 2022 referring to the tax credit arising from the legal lawsuit regarding State VAT (ICMS) exclusion from the PIS and Cofins calculation bases (Note 12.2.1).

X
- References No definition available. + Details
Name: | elp_DisclosureNetSectorialFinancialAssetsAndLiabilitiesAbstract
Namespace Prefix: | elp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | elp_DisclosureOfNetSectorialFinancialAssetsAndLiabilitiesExplanatory
Namespace Prefix: | elp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration