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v3.24.1.u1

Operating Costs and Expenses | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Operating Costs and Expenses |
| 31. | 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)
31.1 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
31.2 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.
31.2.1 Voluntary Dismissal Program - PDV On August 24, 2023, the Voluntary Dismissal Program - PDV was established. On September 15, 2023, the subscription period ended, with the Company confirming 1,438 adhesions. The total provisioned refers to the amount that will be paid as compensation, plus 40% of the FGTS fine and the amounts of food assistance and the employer's subsidy relating to the monthly health plan fee, which will be paid by Copel for 12 months from the date of dismissal.
| 31.3 | 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).
| 31.4 | 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) |  |  |
| 31.5 | 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
| 31.6 | 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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