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v3.24.1.u1

Operating Costs and Expenses (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of operating costs and expenses |
Schedule of operating costs and expenses |  |  |  |  |  |  |
Consolidated |  |  | General and | Other |  |  |
| Operational | Selling | administrative | operational |  | Restated | Restated
| costs | expenses | expenses | expenses, net | 12.31.2023 | 12.31.2022 | 12.31.2021
Non-manageable costs and expenses |  |  |  |  |  |  |
Electricity purchased for resale (31.1) | (7,716,190) | - | - | - | (7,716,190) | (8,096,910) | (9,503,743)
Charge of the main distribution and transmission grid | (2,896,710) | - | - | - | (2,896,710) | (2,487,997) | (2,473,700)
Materials and supplies for power electricity | (17,654) | - | - | - | (17,654) | (9,349) | -
| (10,630,554) | - | - | - | (10,630,554) | (10,594,256) | (11,977,443)
Manageable costs and expenses |  |  |  |  |  |  |
Personnel and management (31.2) | (1,281,861) | - | (596,471) | - | (1,878,332) | (977,904) | (1,505,968)
Pension and healthcare plans (Note 22.3) | (177,275) | - | (82,884) | - | (260,159) | (260,197) | (243,019)
Materials | (82,419) | - | (20,248) | - | (102,667) | (90,541) | (66,188)
Third-party services (31.3) | (735,766) | (180) | (260,366) | - | (996,312) | (754,551) | (636,616)
Credit losses, provisions and reversals (31.4) | 177,693 | (109,435) | - | (160,493) | (92,235) | (717,531) | (294,844)
Other operational costs and expenses, net (31.6) | (253,062) | (43,023) | (57,554) | (76,905) | (430,544) | (489,318) | (356,291)
| (2,352,690) | (152,638) | (1,017,523) | (237,398) | (3,760,249) | (3,290,042) | (3,102,926)
Other |  |  |  |  |  |  |
Depreciation and amortization | (1,278,464) | - | (60,514) | (43,062) | (1,382,040) | (1,233,097) | (1,017,292)
Construction cost (31.5) | (2,319,720) | - | - | - | (2,319,720) | (2,137,188) | (1,888,622)
Hydrological risk renegotiation - GSF | - | - | - | - | - | - | 1,570,543
| (3,598,184) | - | (60,514) | (43,062) | (3,701,760) | (3,370,285) | (1,335,371)
| (16,581,428) | (152,638) | (1,078,037) | (280,460) | (18,092,563) | (17,254,583) | (16,415,740)
Schedule of electricity purchased for resale |
Schedule of electricity purchased for resale |  |  |
Consolidated |  |  |
| 12.31.2023 | 12.31.2022 | 12.31.2021
Purchase of Energy in the Regulated Environment - CCEAR | 3,658,852 | 3,538,507 | 3,872,427
Itaipu Binacional | 980,302 | 1,460,955 | 1,787,691
Electric Energy Trade Chamber - CCEE | 431,303 | 370,207 | 1,673,116
Bilateral contracts | 1,998,640 | 2,609,713 | 2,578,241
Program for incentive to alternative energy sources - Proinfa | 370,495 | 437,461 | 271,435
Micro and mini generators | 1,125,857 | 675,804 | 360,371
(-) PIS/Pasep/Cofins taxes on electricity purchased for resale | (849,259) | (995,737) | (1,075,356)
| 7,716,190 | 8,096,910 | 9,503,743
Schedule of personnel and management |
Schedule of personnel and management |  |  |
|  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Personnel |  |  |
Salaries and management fees (a) | 742,449 | 625,237 | 663,667
Social charges on payroll | 220,148 | 207,364 | 218,043
Meal and education allowance | 109,307 | 95,229 | 99,567
Voluntary retirement program (31.2.1) | 610,057 | (9,315) | 139,232
| 1,681,961 | 918,515 | 1,120,509
Management |  |  |
Salaries and management fees | 17,889 | 15,606 | 15,332
Social charges on payroll | 4,559 | 3,872 | 3,832
Other expenses | 261 | 256 | 254
| 22,709 | 19,734 | 19,418
Provisions for performance and profit sharing |  |  |
of employees and administrators | 173,662 | 39,655 | 366,041
| 1,878,332 | 977,904 | 1,505,968
(a) In 2023, were recorded R$138,173 referring to vacation benefit indemnity approved by the Collective Bargaining Agreement on January 19, 2023.
Schedule of third party services |
Schedule of third party services |  |  |
Consolidated |  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Maintenance of electrical system | 430,954 | 311,553 | 266,601
Maintenance of facilities | 117,981 | 89,741 | 97,056
Communication, processing and transmission of data | 107,818 | 91,101 | 64,273
Consumer service / call center | 100,574 | 83,203 | 66,733
Consulting and audit (a) | 81,904 | 49,882 | 35,429
Meter reading and bill delivery | 58,734 | 53,660 | 52,831
Other services | 98,347 | 75,411 | 53,693
| 996,312 | 754,551 | 636,616
(a) The balance includes the amount of R$21,059 relating to the costs of obtaining waiver, in compliance with the covenants (Notes 20.3 and 21.3).
Schedule of credit losses, provisions and reversals |
Schedule of credit losses, provisions and reversals |  |  |
|  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Provision for legal claims (a) | 157,668 | 623,742 | 174,225
Impairment (reversal of impairment) of assets |  |  |
Power generation concession contract (Note 9.3) | (3,193) | 9,061 | (2,604)
Property, plant and equipment - generation segment (Note 16.4) | (174,500) | (34,435) | (9,161)
Expected credit losses (reversal of losses) - Trade accounts and Other receivables | 109,435 | 124,068 | 127,837
Tax credits estimated losses | 2,825 | (4,905) | 4,547
Provision (reversal) for losses on equity interests | - | - | -
| 92,235 | 717,531 | 294,844
(a) Variation mainly due to the closure of the Arbitral Proceedings (Note 40.1) |  |  |
Schedule of construction costs |
Schedule of construction costs |  |  |
Consolidated |  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Materials | 1,409,633 | 1,227,418 | 1,085,743
Third party services | 689,886 | 694,306 | 618,400
Personnel | 184,246 | 171,369 | 155,182
Other | 35,955 | 44,095 | 29,297
| 2,319,720 | 2,137,188 | 1,888,622
Schedule of other operating costs and expenses, net |
Schedule of other operating costs and expenses, net |  |  |
Consolidated |  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Financial offset for the use of water resources | 152,604 | 142,270 | 85,545
Collection charge | 43,022 | 47,923 | 50,371
Net losses (gains) in the decommissioning and disposal of assets | 45,596 | 35,483 | (74)
Leasing and rent | 30,528 | 33,316 | 19,933
Insurance | 48,914 | 41,505 | 32,866
Taxes | 23,463 | 59,188 | 41,268
Fair value of power generation concession assets | - | 26,451 | -
Aneel inspection fee | 18,248 | 15,683 | 15,303
Compensation | 21,699 | 14,703 | 48,679
Donations, contributions, grants, tax incentives (a) | 8,808 | 6,521 | 37,867
Advertising and publicity |  |  |
Associação das Emissoras de Radiodifusão do Paraná - AERP | 12,727 | 11,789 | 11,400
Publicity | 9,772 | 9,835 | 10,918
Sponsorship | 3,530 | 2,620 | 897
Talento Olímpico Paranaense - TOP | 5,225 | 4,665 | 4,750
Other net income, costs and expenses (b) | 6,408 | 37,366 | (3,432)
| 430,544 | 489,318 | 356,291
(a) |  | The balance includes the Company's social investments in education, culture, health, sports, among others, including incentive donations used as a tax benefit.
(b) |  | The variation mainly refers to the increase in expense recovery in 2023 compared to 2022.

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