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Net Operating Revenue
 12 Months Ended
Dec. 31, 2023
Net Operating Revenue  
Net Operating Revenue

 

30.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

 

 

30.1Revenue details

 

       
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 

 

30.2Leases and rentals

 

30.2.1 Revenue 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

  

30.3Regulatory 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

 

 

30.3.1Energy 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:

 

           
  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.

 

30.3.2Tariff 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).