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Net Operating Revenue | 12 Months Ended
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Dec. 31, 2023
Net Operating Revenue |
Net Operating Revenue |
| 30. | Net Operating Revenue
Schedule of net operating revenue |  |  |  |  |  |  |  |
|  |  |  |  | Service | Net revenue
| Gross | PIS/Pasep | ICMS | Sectorial | tax |  | Restated | Restated
| revenues | and Cofins | (VAT) | charges | (ISSQN) | 12.31.2023 | 12.31.2022 | 12.31.2021
Electricity sales to final customers | 10,384,872 | (846,531) | (1,234,983) | (357,190) | - | 7,946,168 | 7,510,037 | 7,237,677
Electricity sales to distributors | 4,235,612 | (553,593) | (17,038) | (62,193) | - | 3,602,788 | 3,814,409 | 3,801,277
Use of the main distribution and transmission grid | 10,930,593 | (913,793) | (1,481,845) | (2,532,763) | - | 6,002,192 | 4,828,841 | 5,295,074
Construction income | 2,333,787 | - | - | - | - | 2,333,787 | 2,164,134 | 1,940,337
Fair value of assets from the indemnity for the concession | 62,167 | - | - | - | - | 62,167 | 79,169 | 108,733
Result of sectorial financial assets and liabilities | 1,070,196 | (98,993) | - | - | - | 971,203 | 1,676,936 | 2,270,859
Other operating revenue | 629,792 | (64,508) | (34) | - | (4,087) | 561,163 | 461,815 | 322,259
| 29,647,019 | (2,477,418) | (2,733,900) | (2,952,146) | (4,087) | 21,479,468 | 20,535,341 | 20,976,216
| 30.1 | Revenue details
Schedule of revenue by type and/or class of customers |  |  |
Consolidated |  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Electricity sales to final customers | 10,384,872 | 11,392,957 | 12,296,456
Consumers - Power distribution | 6,779,582 | 7,962,325 |
Free consumers | 2,723,661 | 2,692,303 | 2,203,320
Donations and grants | 881,629 | 738,329 | 671,752
Electricity sales to distributors | 4,235,612 | 4,534,515 | 4,529,478
Bilateral contracts | 2,112,486 | 2,923,509 | 2,390,859
Regulated contracts | 1,582,836 | 1,033,405 | 1,026,124
Electric Energy Trade Chamber - CCEE | 425,920 | 459,162 | 978,013
Effective interest - grant bonus (Note 9.2) | 114,370 | 118,439 | 134,482
Use of the main distribution and transmission grid | 10,930,593 | 9,843,657 | 10,088,231
Consumers | 10,058,379 | 8,936,568 |
Concessionaires and generators | 106,564 | 86,160 | 79,493
Operating and maintenance income - O&M and interest income | 765,650 | 820,929 | 1,071,975
Construction income | 2,333,787 | 2,164,134 | 1,940,337
Power distribution service concession | 2,234,542 | 2,048,022 | 1,700,889
Power transmission concession (a) | 99,245 | 116,112 | 239,448
Fair value of assets from the indemnity for the concession | 62,167 | 79,169 | 108,733
Result of sectorial financial assets and liabilities | 1,070,196 | 1,847,863 | 2,502,324
Other operating revenue | 629,792 | 522,746 | 358,902
Leasing and rent (30.2) | 464,184 | 374,801 | 253,049
Fair value in the purchase and sale of power | 5,045 | 32,747 | -
Income from rendering of services | 41,891 | 59,048 | 91,901
Other income | 118,672 | 56,150 | 13,952
GROSS OPERATING REVENUE | 29,647,019 | 30,385,041 | 31,824,461
(-) Pis/Pasep and Cofins | (2,477,418) | (2,516,317) | (2,532,675)
(-) ICMS (VAT) | (2,733,900) | (3,657,564) | (4,822,236)
(-) Service tax (ISSQN) | (4,087) | (6,351) | (6,992)
(-) Sectorial charges (30.3) | (2,952,146) | (3,669,468) | (3,486,342)
NET OPERATING REVENUE | 21,479,468 | 20,535,341 | 20,976,216
(a) The balance contains the amount of construction revenue, the construction margin and the efficiency gain or loss as detailed in Note 10.3
| 30.2 | Leases and rentals
30.2.1 Revenue from leases and rentals
Schedule of revenues from leases and rentals |  |  |
| 12.31.2023 | 12.31.2022 | 12.31.2021
Equipment and structures | 461,992 | 373,036 | 251,953
Facilities sharing | 2,192 | 1,765 | 1,096
| 464,184 | 374,801 | 253,049
| 30.3 | Regulatory charges
Schedule of regulatory charges |  |  |
|  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Energy Development Account - "CDE " - Power distribution service concession (30.3.1) | 2,659,092 | 2,670,262 | 1,737,716
Other charges - rate flags (30.3.2) | 1,216 | 724,414 | 1,480,361
Research and development and energy efficiency - R&D and EEP | 161,039 | 153,152 | 168,591
Global Reversion Reserve - RGR quota | 46,750 | 42,103 | 44,372
Energy Development Account - "CDE " - Power transmission concession | 68,901 | 65,460 | 42,973
Inspection fee | 15,148 | 14,077 | 12,329
| 2,952,146 | 3,669,468 | 3,486,342
| 30.3.1 | Energy Development Account - CDE - power distribution concession
CDE, created by Law no. 10438/2002, amended by Law No. 12783/2013, which aims to promote energy development in the national territory, has as one of its fund sources the tariff charge attributed to end consumers in the tariff processes and periodically paid by the distributor. Annual charge amounts are defined by Aneel through approval resolutions and managed by CCEE. As of June 2023, the Company began to pay the monthly CDE Water Shortage Account fee of R$6,454. This payment will be made over the next 4 years and refers to the return of the amount of R$145,844 received in 2022 to cover the additional costs associated with the water shortage situation that affected the country throughout 2021. The funds were centralized in the Water Shortage Account, created for this purpose, under the management of the CCEE. In addition, as of June 2023, Copel DIS started collecting the CDE Distributed Generation - “GD”, in the monthly amount of R$9,303, according to Resolution No. 3,175/2023. The subsidy stems from Law No. 14.300/2022, which established the Legal Framework for Distributed Micro and Mini-Generation - “MMGD”. The balance is as follows:
Schedule of energy development account - CDE |  |  |  |
| Period | 12.31.2023 | 12.31.2022 | 12.31.2021
"CDE USO" | Quotas (a) | 2,201,372 | 2,321,875 | 1,534,490
Covid Account (b) | 183,444 | 183,444 | 107,009
Water shortage (c) | 1,725 | - | -
Preliminary injunctions (e) | (963) | - | -
|  | 2,385,578 | 2,505,319 | 1,641,499
"CDE ENERGIA" | Covid Account (b) | 164,943 | 164,943 | 96,217
Water shortage (c) | 43,453 | - | -
Distributed Generation (d) | 65,118 | - | -
|  | 273,514 | 164,943 | 96,217
|  | 2,659,092 | 2,670,262 | 1,737,716
(a) |  | "CDE Uso": Aneel Resolution No. 3,175/2023 (April-December/23); Aneel Resolution No. 3,165/2022 (January-March/23), Aneel Resolution No. 3,034/2022 (May-December/22); Aneel Resolution No. 3,004/2021 (January-April/22).
(b) |  | "CDE Uso" and "CDE Energia" - Covid Account: Aneel Order No. 939/2021 (June/21 to December/25).
(c) |  | "CDE Uso" and "CDE Energia" - Water shortage: Aneel Order No. 10,939/2022 and Aneel Resolution No.
(d) |  | "CDE Energia" - Distributed Generation: Aneel Resolution No. 3,175/2023 (June-December/23).
(e) |  | CDE injunctions: refer to tariff differences returned to the consumer, as published in Aneel Order No. 3225/2022, the amounts being deducted from the monthly CDE quotas in order to guarantee neutrality for the distributor, as established in Aneel Order No. 1576/2016.
| 30.3.2 | Tariff flag
The tariff flag system was created by Aneel Regulatory Resolution No. 547/2013, effective from 2015, to indicate whether an increase in the electric energy value to be passed on to end consumers would apply depending on the conditions for electricity generation. Since the improvement in hydric conditions in the country, the green flag has prevailed, with no additional tariffs. 30.4 Copel DIS annual tariff adjustment The result of the 2023 Annual Tariff Adjustment of Copel DIS was approved by Aneel through Resolution No. 3,209 of June 20, 2023, authorizing the average readjustment of 10.50% perceived by consumers (4.9% in June 2022), with application to tariffs from June 24, 2023. The average readjustment was 8.31% for high voltage consumers and 11.73% for low voltage consumers (9.32% and 2.68% in 2022).

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