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Condensed individual financial information of Companhia Paranaense de Energia - Copel (Tables) | 12 Months Ended
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Dec. 31, 2023
Individual Financial Information Of Companhia Paranaense De Energia - Copel |
Schedule of condensed statements of financial position |
Schedule of condensed statements of financial position |  |
ASSETS | 12.31.2023 | 12.31.2022
Current assets |  |
Cash and cash equivalents | 2,231,413 | 199,877
Bonds and securities | 93 | 93
Dividends receivables (41.5.3) | 1,942,406 | 824,143
Other current receivables | 2,431 | 977
Income tax and social contribution | 113,532 | 107,523
Prepaid expenses | 1,897 | 855
Receivable from related parties (41.5.1) | 54 | 47,404
Other | 4,291,826 | 1,180,872
Assets held for sale | 528,195 | -
Total current assets | 4,820,021 | 1,180,872
Noncurrent assets |  |
Other temporary investments | 31,728 | 25,619
Judicial deposits | 143,371 | 138,747
Other current receivables | 18 | 18
Deferred tax assets | 359,485 | 333,877
Other noncurrent recoverable taxes | 41,078 | 39,810
Receivables from related parties (41.5.1) | 35,507 | -
Other non current assets | 611,187 | 538,071
Investments (41.5.2) | 19,906,237 | 20,339,344
Property, Plant and Equipment, net | 8,424 | 7,948
Intangible Assets | 6,336 | 4,724
Right-of-use asset | 6,692 | 4,586
Total non current assets | 20,538,876 | 20,894,673
Total assets | 25,358,897 | 22,075,545
LIABILITIES | 12.31.2023 | 12.31.2022
Current liabilities |  |
Payroll, social charges and accruals | 30,608 | 6,605
Related parties (41.5.1) | 1,838 | 1,838
Suppliers (41.5.6) | 4,530 | 5,373
Income tax and social contribution | 183 | -
Other taxes payable | 476 | 28,690
Dividends payable | 464,147 | 344,251
Post employment benefits | 3,842 | 2,957
Lease liability | 405 | 436
Other accounts payable | 15,136 | 558
Provisions for legal claims | 336,000 | -
Total current liabilities | 857,165 | 390,708
Noncurrent liabilities |  |
Related parties (41.5.1) | 5,851 | 5,851
Other taxes due | 4,030 | 3,676
Post employment benefits | 47,537 | 23,890
Lease liability | 6,681 | 4,373
Other accounts payable | 25,297 | 25,241
Provisions for legal claims (41.5.4) | 526,183 | 804,442
Total noncurrent liabilities | 615,579 | 867,473
Equity |  |
Share capital | 12,821,758 | 10,800,000
Equity valuation adjustments | 307,050 | 593,382
Legal reserves | 1,625,628 | 1,512,687
Retained earnings | 9,000,506 | 7,911,295
Additional dividends proposed | 131,211 | -
Accumulated profit | - | -
Total Equity | 23,886,153 | 20,817,364
Total liabilities and equity | 25,358,897 | 22,075,545
Schedule of condensed statements of income |
Schedule of condensed statements of income |  |  |
|  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Operating revenues (expenses) |  |  |
General and administrative expenses | (177,097) | (111,665) | (126,172)
Other revenues (expenses), net | (38,990) | (441,601) | (86,344)
Result of equity in investees | 2,332,609 | 1,746,263 | 3,364,033
Total Operating revenues (expenses) | 2,116,522 | 1,192,997 | 3,151,517
Operating income before financial results | 2,116,522 | 1,192,997 | 3,151,517
Financial income (expenses) |  |  |
Financial revenues | 145,881 | 57,658 | 304,809
Financial expenses | (115,669) | (177,375) | (112,332)
Total Financial income (expenses) | 30,212 | (119,717) | 192,477
Operating income | 2,146,734 | 1,073,280 | 3,343,994
Income tax and social contribution |  |  |
Income tax and social contribution | (5,737) | - | 67,641
Deferred income tax and social contribution | 17,080 | 164,539 | 30,250
Total Income tax and social contribution | 11,343 | 164,539 | 97,891
Net income from continuing operations | 2,158,077 | 1,237,819 | 3,441,885
Discontinued operations |  |  |
Net income (loss) from discontinued operations | 100,733 | (125,812) | 1,510,688
Net income | 2,258,810 | 1,112,007 | 4,952,573
Basic and diluted net earning per share attributed to controlling shareholders - continuing operations - expressed in Brazilian Reais |  |  |
Common shares | 0.75215 | 0.43170 | 1.09201
Class A preferred shares | 0.87237 | 0.55106 | 1.28802
Class B preferred shares | 0.76906 | 0.46509 | 1.38297
Basic and diluted net earning per share attributed to controlling shareholders - expressed in Brazilian Reais |  |  |
Common shares | 0.78574 | 0.38839 | 1.61429
Class A preferred shares | 0.90931 | 0.50343 | 1.86252
Class B preferred shares | 0.80600 | 0.41745 | 1.95747
Schedule of condensed statements of comprehensive income |
Schedule of condensed statements of comprehensive income |  |  |
|  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
NET INCOME | 2,258,810 | 1,112,007 | 4,952,573
Other comprehensive income |  |  |
Items that will never be reclassified to profit or loss |  |  |
Gain (losses) on actuarial liabilities |  |  |
Post employment benefits | (25,082) | (11,336) | (3,257)
Post employment benefits - equity | (234,283) | 209,991 | 154,751
Taxes on other comprehensive income | 8,528 | 3,854 | 1,107
Items that may be reclassified to profit or loss |  |  |
Adjustments related to financial assets - equity | (2,942) | 4,757 | -
Total comprehensive income, net of taxes | (253,779) | 207,266 | 152,601
TOTAL COMPREHENSIVE INCOME | 2,005,031 | 1,319,273 | 5,105,174
Schedule of condensed statements of cash flows |
Schedule of condensed statements of cash flows |  |  |
|  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Net cash generated from operating activities | 811,605 | 3,079,427 | 2,892,312
Cash flow from investing activities |  |  |
Financial investments | (6,109) | (5,636) | 2,399
Loans and financing granted to related parties | (236,024) | (146,063) | -
Receipt of loans and financing granted to related parties | 282,087 | 100,000 | 33,899
Additions in investments | (61,950) | (4,829) | (503,202)
Capital reduction of investees. | - | - | 82,330
Additions to property, plant and equipment | (1,659) | (4,436) | (1,847)
Additions to intangible | (1,742) | (1,592) | (1,771)
Net cash used in investing activities from continuing operations | (25,397) | (62,556) | (388,192)
Net cash generated by investment activities from discontinued operations | (35,000) | - | 2,506,837
Net cash used from investing activities | (60,397) | (62,556) | 2,118,645
Cash flow from financing activities |  |  |
Amortization of principal - loans and financing | - | (774,899) | -
Amortization of principal - debentures | - | (500,000) | (300,000)
Amortization of principal - Lease liabilities | (512) | (378) | (317)
Amortization of principal of related parties liabilities | - | - | (280,000)
Dividends and interest on capital paid | (750,371) | (2,167,769) | (3,847,288)
Net cash used in financing activities | (750,883) | (3,443,046) | (4,427,605)
Total effects on cash and cash equivalents | 325 | (426,175) | 583,352
Cash and cash equivalents at the beginning of the period | 199,877 | 626,052 | 42,700
Cash and cash equivalents at the end of the period | 2,231,413 | 199,877 | 626,052
Change in cash and cash equivalents | 2,031,536 | (426,175) | 583,352
Schedule of outstanding balances with related parties |
Schedule of outstanding balances with related parties |  |
| 12.31.2023 | 12.31.2022
Assets |  |
Structure sharing (a) | 54 | -
Jandaíra Wind Complex - loan agreement (b) | - | 47,404
UEGA - loan agreement (c) | 35,507 | -
| 35,561 | 47,404
Liabilities |  |
Structure sharing (a) | 1,838 | 1,838
Elejor advance | 5,851 | 5,851
| 7,689 | 7,689
Schedule of investments in subsidiaries |
Schedule of investments in subsidiaries |  |
| 12.31.2023 | 12.31.2022
Copel Geração e Transmissão | 12,551,604 | 12,790,070
Copel Distribuição | 6,782,865 | 6,610,274
Copel Serviços | 54,323 | 8,635
Copel Comercialização | 342,204 | 418,780
UEG Araucária | - | 55,414
Compagas | - | 284,135
Elejor | 9,235 | 9,990
Other investments (a) | 166,006 | 162,046
| 19,906,237 | 20,339,344
(a) |  | The information regarding joint ventures, associates and other investments are presented in Note 15.
Schedule of dividends receivable |
Schedule of dividends receivable |  |
| 12.31.2023 | 12.31.2022
Subsidiaries |  |
Copel Geração e Transmissão | 1,274,433 | 372,899
Copel Distribuição | 460,904 | 265,574
Copel Comercialização | 185,341 | 39,626
Compagas | 12,400 | 136,246
UEG Araucária | 8,756 | 7,746
Joint ventures and Associates |  |
Voltália | - | 1,032
Dona Francisca | 514 | 831
Solar Paraná | - | 48
Other investments | 58 | 141
| 1,942,406 | 824,143
Schedule of provisions for risks |
Schedule of provisions for risks |  |
| 12.31.2023 | 12.31.2022
Tax Claim | 167,062 | 159,235
Labor | 4,812 | 3,514
Employee benefits | 290 | 745
Civil | 690,019 | 640,948
| 862,183 | 804,442
Schedule of restricted subsidiaries net assets |
Schedule of restricted subsidiaries net assets |  |
| 12.31.2023 | 12.31.2022
Copel Geração e Transmissão | 12,748,168 | 12,790,070
Copel Distribuição | 6,782,866 | 6,610,274
Compagas | 514,666 | 557,130
UEG Araucária | 317,611 | 272,981
| 20,363,311 | 20,230,455
Schedule of expected undiscounted settlement values of the liabilities |
Schedule of expected undiscounted settlement values of the liabilities |  |  |  |  |  |
| Less than 1 month | 1 to 3 months | 3 months to 1 year | 1 to 5 years | Over 5 years | Total
12.31.2023 |  |  |  |  |  |
Suppliers | 4,522 | 8 | - | - | - | 4,530
| 4,522 | 8 | - | - | - | 4,530

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