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Equity (Tables) | 12 Months Ended
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Dec. 31, 2023
EQUITY |
Schedule of capital |
Schedule of capital |  |
| 12.31.2023 | 12.31.2022
Capital | 12,831,619 | 10,800,000
(-) Transaction costs, net of taxes |  |
Transaction costs in issuing shares | (14,941) | -
(-) Income tax and social contribution (a) | 5,080 | -
| 12,821,758 | 10,800,000
| (a) | Amounts deducted from taxes payable
Schedule of classes of shares and main shareholders |
Schedule of classes of shares and main shareholders |  |  |  |  |  |  |  |  |  |
12.31.2023 |  |  |  |  |  |  |  |  | Number of shares in units
| Common shares | Preferred shares | Total
|  |  | Class "A” | Class “B” | Special class |  |
| number of shares | % | number of shares | % | number of shares | % | number of shares | % | number of shares | %
State of Paraná | 358,562,509 | 27.57 | - | - | 116,106,174 | 6.91 | 1 | 100.00 | 474,668,684 | 15.91
BNDESPAR | 131,161,562 | 10.09 | - | - | 524,646,248 | 31.24 | - | - | 655,807,810 | 21.99
Other shareholders | 810,623,229 | 62.34 | 3,128,000 | 100.00 | 1,038,582,868 | 61.85 | - | - | 1,852,334,097 | 62.10
| 1,300,347,300 | 100.00 | 3,128,000 | 100.00 | 1,679,335,290 | 100.00 | 1 | 100.00 | 2,982,810,591 | 100.00
Schedule of proposed dividend distribution |
Schedule of proposed dividend distribution |
Balance as of January 1, 2021 | 353,349
Actuarial liabilities |
Post employment benefits | 246,626
Taxes on adjustments | (93,881)
Realization of equity evaluation adjustment |
Deemed cost of fixed assets | (70,569)
Taxes on adjustments | 23,994
Actuarial liability - investment realization | (33,205)
Attributed to non-controlling interest | (144)
Balance as of December 31, 2021 | 426,170
Actuarial liabilities |
Post employment benefits | 291,740
Taxes on adjustments | (88,548)
Realization of equity evaluation adjustment |
Deemed cost of fixed assets | (55,322)
Taxes on adjustments | 18,809
Actuarial liability - investment realization (a) | (3,541)
Other adjustments |
Adjustments on financial assets - subsidiaries | 10,295
Taxes on other adjustments | (3,500)
Attributed to non-controlling interest | (2,721)
Balance as of December 31, 2022 | 593,382
Actuarial liabilities |
Post employment benefits | (379,126)
Taxes on adjustments | 129,007
Realization of equity evaluation adjustment |
Deemed cost of fixed assets | (49,322)
Taxes on adjustments | 16,769
Other adjustments |
Adjustments on financial assets - subsidiaries | (6,373)
Taxes on other adjustments | 2,167
Attributed to non-controlling interest | 546
Balance as of December 31, 2023 (b) | 307,050
(a) Realization of Copel SER's actuarial gain after the transfer of all employees to Copel's other wholly-owned subsidiaries.
(b) The balance includes R$ 1,424 of adjustment to the equity valuation of the discontinued operation. The variation in the equity valuation adjustment of the discontinued operation in 2023 resulting from actuarial liability adjustments was R$1,650.
Schedule of changes in equity value adjustments |
Schedule of changes in equity value adjustments |  |  |
Parent Company |  |  |
| 12.31.2023 | 12.31.2022 | 12.31.2021
Calculation basis for dividends |  |  |
Net income for the year | 2,258,810 | 1,112,007 | 4,952,573
Legal Reserve (5%) | (112,941) | (55,600) | (247,629)
Realization of equity evaluation adjustment | 32,553 | 36,513 | 46,575
Calculation basis for minimum mandatory dividends | 2,178,422 | 1,092,920 | 4,751,519
Proposed dividends |  |  |
Interest on own capital - gross value | 958,000 | 970,000 | 522,809
Interim dividends | - | - | 1,197,003
Dividends - PNA shares | - | 258 | -
Additional proposed dividends | 131,211 | - | 1,368,675
Total proposed distribution | 1,089,211 | 970,258 | 3,088,487
Gross value of dividends per class of shares: |  |  |
Ordinary shares | 454,539 | 357,961 | 1,120,747
Class “A” preferred shares | 1,502 | 1,407 | 3,658
Class “B” preferred shares | 633,170 | 610,890 | 1,964,082
Gross value of dividends per share: |  |  |
Ordinary shares | 0.34557 | 0.33393 | 1.06323
Class “A” preferred shares | 0.48035 | 0.44976 | 1.16956
Class “B” preferred shares | 0.38012 | 0.36732 | 1.16956
Gross value of dividends per share - Units (a) | 1.64173 | 1.86606 | 5.74147
(a) The Units program was discontinued in December/2023. The gross value of dividends per Units only considers the advance approved on September 20, 2023.
Schedule of earnings per share - basic and diluted |
Schedule of earnings per share - basic and diluted |  |  |  |  |  |  |  |  |
| Continuing | Discontinued |  | Continuing | Discontinued |  | Continuing | Discontinued |
| operations | operations | 12.31.2023 | operations | operations | 12.31.2022 | operations | operations | 12.31.2021
Basic and diluted numerator |  |  |  |  |  |  |  |  |
Basic and diluted earnings allocated by classes of shares, allocated to controlling shareholders |  |  |  |  |  |  |  |
Common shares | 863,846 | 38,574 | 902,420 | 455,053 | (45,654) | 409,399 | 1,285,033 | 614,587 | 1,899,620
Class “A” preferred shares | 2,729 | 116 | 2,845 | 1,724 | (149) | 1,575 | 4,087 | 1,821 | 5,908
Class “B” preferred shares | 1,291,502 | 62,043 | 1,353,545 | 781,042 | (80,009) | 701,033 | 2,152,765 | 894,280 | 3,047,045
| 2,158,077 | 100,733 | 2,258,810 | 1,237,819 | (125,812) | 1,112,007 | 3,441,885 | 1,510,688 | 4,952,573
Basic and diluted denominator |  |  |  |  |  |  |  |  |
Weighted average of shares (in thousands) |  |  |  |  |  |  |  |  |
Common shares | 1,148,504,091 | 1,148,504,091 | 1,148,504,091 | 1,054,090,460 | 1,054,090,460 | 1,054,090,460 | 1,176,755,935 | 1,176,755,935 | 1,176,755,935
Class “A” preferred shares | 3,128,000 | 3,128,000 | 3,128,000 | 3,128,000 | 3,128,000 | 3,128,000 | 3,171,194 | 3,171,194 | 3,171,194
Class “B” preferred shares | 1,679,335,291 | 1,679,335,291 | 1,679,335,291 | 1,679,335,290 | 1,679,335,290 | 1,679,335,290 | 1,556,626,621 | 1,556,626,621 | 1,556,626,621
| 2,830,967,382 | 2,830,967,382 | 2,830,967,382 | 2,736,553,750 | 2,736,553,750 | 2,736,553,750 | 2,736,553,750 | 2,736,553,750 | 2,736,553,750
Basic and diluted earnings per share attributable to controlling shareholders |  |  |  |  |  |  |  |
Common shares | 0.75215 | 0.03359 | 0.78574 | 0.43170 | (0.04331) | 0.38839 | 1.09201 | 0.52228 | 1.61429
Class “A” preferred shares | 0.87237 | 0.03694 | 0.90931 | 0.55106 | (0.04763) | 0.50343 | 1.28802 | 0.57450 | 1.86252
Class “B” preferred shares | 0.76906 | 0.03694 | 0.80600 | 0.46509 | (0.04764) | 0.41745 | 1.38297 | 0.57450 | 1.95747

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