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v3.24.1.u1

Post-employment Benefits (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of liabilities under post-employment benefit |
Schedule of liabilities under post-employment benefit |  |
| 12.31.2023 | 12.31.2022
Pension plans | 426 | 949
Healthcare plans | 1,483,817 | 1,069,088
| 1,484,243 | 1,070,037
Current | 85,833 | 73,814
Noncurrent | 1,398,410 | 996,223
Schedule of post-employment benefits recognized in the statement of income |
Schedule of post-employment benefits recognized in the statement of income |  |  |
|  | Restated | Restated
| 12.31.2023 | 12.31.2022 | 12.31.2021
Employees |  |  |
Pension plans | 55,320 | 52,980 | 56,454
Healthcare plan - post employment | 128,652 | 138,921 | 115,587
Healthcare plan - active employees | 74,546 | 66,912 | 69,556
| 258,518 | 258,813 | 241,597
Management |  |  |
Pension plans | 1,441 | 1,236 | 1,300
Healthcare plan | 200 | 148 | 122
| 1,641 | 1,384 | 1,422
| 260,159 | 260,197 | 243,019
Schedule of changes in post-employment benefits |
Schedule of changes in post-employment benefits |
Balance as of January 1, 2022 | 1,295,174
Appropriation of actuarial calculation | 140,293
Appropriation of pension and healthcare contributions | 127,878
Actuarial gains and losses | (291,742)
Amortizations | (201,566)
Balance as of December 31, 2022 | 1,070,037
Appropriation of actuarial calculation | 130,126
Appropriation of pension and healthcare contributions | 139,701
Actuarial losses (a) | 379,126
Amortizations | (225,421)
Reclassification (b) | (9,326)
Balance as of December 31, 2023 | 1,484,243
(a) Losses arising mainly from the reduction in the discount rate, increase in medical costs and expected variation of the obligation by the current service cost and interest cost.
(b) Reclassification to Liabilities classified as held for sale (Note 39). |
Schedule of actuarial assumptions |
Schedule of actuarial assumptions |  |  |  |
Consolidated |  | 2023 |  | 2022
| Real | Nominal | Real | Nominal
Economic |  |  |  |
Inflation p.a. | - | 3.00% | - | 5.10%
Expected rate of discount/return p.a. |  |  |  |
Unified Plan - Defined Benefit | 5.33% | 8.49% | 6.10% | 11.51%
Unified Plan - Balance | 5.36% | 8.52% | 6.12% | 11.53%
Plan III | 5.37% | 8.53% | 6.13% | 11.54%
Assistance Plan | 5.48% | 8.64% | 6.13% | 11.54%
Salary growth/medical costs |  |  |  |
Unified Plan p.a. | 1.00% | 4.03% | 0.00% | 5.10%
Plan III p.a. | 1.00% | 4.03% | 1.00% | 6.15%
Assistance Plan - Aging Factor | 3.30% | - | 3.30% | -
Demographic |  |  |  |
Mortality Table |  | AT - 2000 |  | AT - 2000
Mortality table of individuals with permanent disability | WINKLEVOSS |  | WINKLEVOSS
Table of new disability benef it vested |  | TASA 1927 |  | TASA 1927
Schedule of participants and beneficiaries |
Schedule of participants and beneficiaries |  |  |  |  |  |
Consolidated | Social Security Plans |
| Unified Plan | Plan III | Assistance Plan
| 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022 | 12.31.2023 | 12.31.2022
Number of active participants | 10 | 10 | 5,806 | 6,031 | 5,687 | 5,775
Number of Inactive participants | 4,115 | 4,170 | 5,379 | 5,369 | 8,857 | 9,059
Number of dependent people | - | - | - | - | 19,925 | 20,867
Total | 4,125 | 4,180 | 11,185 | 11,400 | 34,469 | 35,701
Schedule of life expectancy |
Schedule of life expectancy |  |
Consolidated | Unified Plan | Plan III
As of December 31, 2023 |  |
Retired participants | 12.73 | 21.35
Pensioner participants | 13.99 | 24.67
As of December 31, 2022 |  |
Retired participants | 19.60 | 23.42
Pensioner participants | 12.48 | 25.97
Schedule of actuarial evaluation |
Schedule of actuarial evaluation |  |  |  |  |
Consolidated | Unified Plan | Plan III | Assistance Plan | 12.31.2023 | 12.31.2022
Total liabilities or partially covered | 6,416,085 | 3,820,011 | 1,657,687 | 11,893,783 | 10,721,838
Fair value of the plan assets | (7,212,015) | (3,903,624) | (173,870) | (11,289,509) | (10,323,018)
Plan coverage status | (795,930) | (83,613) | 1,483,817 | 604,274 | 398,820
Unrecognized asset | 795,930 | 83,613 | - | 879,543 | 670,268
| - | - | 1,483,817 | 1,483,817 | 1,069,088
Schedule of changes in actuarial liabilities |
Schedule of changes in actuarial liabilities |  |  |
Consolidated | Unified Plan | Plan III | Assistance Plan
Present value of net actuarial obligations as of January 1, 2022 | 6,145,601 | 3,337,093 | 1,491,118
Cost of services | 169 | 2,018 | 6,172
Cost of interest | 673,724 | 364,901 | 155,389
Benefits paid | (523,792) | (264,096) | (342)
Actuarial (gain) losses | (266,172) | 17,621 | (417,566)
Present value of net actuarial obligations as of December 31, 2022 | 6,029,530 | 3,457,537 | 1,234,771
Cost of services | 16,650 | 6,343 | 6,878
Cost of interest | 700,272 | 397,091 | 141,877
Benefits paid | (539,728) | (272,585) | (55,014)
Actuarial (gain) losses | 210,135 | 251,260 | 338,499
Discontinued Operations balance adjustments | (774) | (19,635) | (9,324)
Present value of net actuarial obligations as of December 31, 2023 | 6,416,085 | 3,820,011 | 1,657,687
Schedule of changes in actuarial assets |
Schedule of changes in actuarial assets |  |  |
Consolidated | Unified Plan | Plan III | Assistance Plan
Fair value of the Plan's assets as of January 1, 2022 | 6,799,255 | 3,347,204 | 196,909
Return estimated for assets | 743,845 | 274,486 | 26,390
Contributions and distributions | 29,808 | 151,606 | -
Benefits paid | (523,792) | (264,096) | -
Actuarial gain (losses) | (423,739) | 22,758 | (57,616)
Fair value of the Plan's assets as of December 31, 2022 | 6,625,377 | 3,531,958 | 165,683
Return estimated for assets | 769,613 | 410,062 | 18,629
Contributions and distributions | 23,868 | 9,709 | 54,782
Benefits paid | (539,728) | (272,584) | (54,782)
Actuarial gain (losses) | 333,728 | 244,140 | (10,442)
Discontinued Operations balance adjustments | (843) | (19,661) | -
Fair value of the Plan's assets as of December 31, 2023 | 7,212,015 | 3,903,624 | 173,870
Schedule of estimated net periodic plan costs (gains) |
Schedule of estimated net periodic plan costs (gains) |  |  |
Consolidated | Unified Plan | Plan III | Assistance Plan
Cost of current service | (17,705) | 10,105 | 8,100
Estimated cost of interest | 590,697 | 321,264 | 140,975
Expected return on plan assets | (591,774) | (321,683) | (15,030)
Costs (income or loss) | (18,782) | 9,686 | 134,045
Schedule of sensitivity analysis |
Schedule of sensitivity analysis |  |
Consolidated | Projected scenarios
| Increase by 0.5% | Decrease in 0.5%
Sensitivity of long-term interest rate |  |
Impacts on the obligations of the pension | 9,807,900 | 10,702,169
Impacts on the obligations of healthcare program | 1,546,250 | 1,782,375
Sensitivity of growth rate of the medical costs |  |
Impacts on the obligations of healthcare program | 1,784,147 | 1,544,008
Impact on cost of service for the following financial year of healthcare program | 8,460 | 6,595
Sensitivity of the service cost |  |
Impacts on the obligations of the pension | 13,493 | 14,269
Impacts on the obligations of healthcare program | 6,625 | 8,429
Schedule of benefits payable |
Schedule of benefits payable |  |  |  |
Consolidated | Unified Plan | Plan III | Assistance Plan | Total
2024 | 543,355 | 281,414 | 54,858 | 879,627
2025 | 641,006 | 284,173 | 76,250 | 1,001,429
2026 | 568,053 | 291,233 | 73,728 | 933,014
2027 | 565,786 | 298,255 | 81,300 | 945,341
2028 | 573,042 | 305,107 | 89,233 | 967,382
2029 a 2053 | 11,639,282 | 8,327,621 | 5,126,994 | 25,093,897
Schedule of asset allocation for pension and healthcare plans |
Schedule of asset allocation for pension and healthcare plans |  |
Consolidated | Goal for 2024 (*) | 2023
Fixed income | 79.1% | 77.2%
Variable income | 4.9% | 5.3%
Loans | 1.3% | 1.2%
Real estate | 3.6% | 5.6%
Investment structuring | 8.8% | 8.7%
Investments abroad | 2.4% | 2.0%
| 100.0% | 100.0%
Schedule of pension plan assets |
Schedule of pension plan assets |  |  |  |
Consolidated | Unified Plan | Plan III
| target (%)(*) | minimum (%) | target (%) | minimum (%)
Fixed income | 89.5% | 60.0% | 70.0% | 48.0%
Variable income | 3.0% | 2.0% | 8.0% | 3.0%
Loans | 0.5% | 0.0% | 2.0% | 0.0%
Real estate | 2.5% | 0.0% | 1.0% | 0.0%
Investment structuring | 4.5% | 0.0% | 15.0% | 0.0%
Investments abroad | 0.0% | 0.0% | 4.0% | 0.0%
(*) Target 2023. |  |  |  |
Management of Fundação Copel decided to keep a more conservative approach investing in variable income in relation to the allowed legal limit, which is 70%.

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