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Related Party Transactions (Tables)
 12 Months Ended
Dec. 31, 2023
Related party transactions [abstract]  
Schedule of related party transaction
                   
    Assets    Liabilities   Revenue    Cost / Expense 
                  Restated Restated
 Related parties / Nature of operation  12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021
Entities with significant influence                    
State of Paraná - dividends payable - -  168,032  109,777 - - - - - -
CRC Transfer (Note 32 - a) - -  -  - - - 253,990 - - -
Energia Solidária Program (a) 22,314 9,735  -  - - - - - - -
Tarifa Rural Noturna Program (a) - 8,353  -  - - - - - - -
Employees transferred (b)  382  305  -  - - - - - - -
Meteorological System of Paraná- Simepar (c)  - - 702 298 - - - (8,748) (7,422) (10,759)
  -  - -  - - - - - - -
                     
BNDES and BNDESPAR - dividends payable (d) - -  212,455  76,684 - - - - - -
Financing (Note 20) - - 1,939,427 2,097,606 - - - (180,030) (190,881) (174,210)
Debentures - wind farms (Note 21)  - -  200,242  216,811 - - - (25,036) (28,085) (32,249)
  -  - -  - - - - - - -
State of Paraná investee                    
Sanepar (e)  19 -  82  448 68 - - (2,384) (2,088) (2,015)
Use of water taken from plants’ reservoirs - - - -  - 485 477  - - -
  -  - -  - - - - - - -
Joint ventures                    
Voltalia São Miguel do Gostoso(f)  10 -  - -  115  112  102 - - -
Dividends - 1,032  - -  - - - - - -
  -  - -  - - - - - - -
Caiuá Transmissora de Energia(g) (h) (i)  326  313 228 1,400  3,860 3,619 3,268 (21,103) (19,749) (17,429)
Dividends 2,737 5,486  - -  -  -  - - - -
  -  - -  - - - - - - -
Integração Maranhense Transmissora (h) (i) - - 49 120 - - - (3,255) (2,624) (2,250)
Dividends  739 6,885  - -  -  -  - - - -
  -  - -  - - - - - - -
Matrinchã Transmissora de Energia (h) (i) - - 235  1,355 - - - (17,326) (15,751) (13,185)
Dividends 14,022 41,577 - -  -  -  - - - -
  -  - -  - - - - - - -
Guaraciaba Transmissora de Energia (h) (i) - -  111 671 - - - (8,938) (7,191) (6,067)
Dividends 44,882 50,137 - -  -  -  -  - - -
  -  - -  - - - - - - -
Paranaíba Transmissora de Energia (h) (i) -  -  155 869 - - - (10,950) (10,322) (8,995)
Dividends 8,360 5,400 - -  -  -  -  - - -
  -  - -  - - - - - - -
Cantareira Transmissora de Energia (h) (i) - -  119  660  - - -  (8,736) (8,042) (6,435)
Dividends 10,421 9,254 - -  -  -  -  - - -
  -  - -  - - - - - - -
Mata de Santa Genebra Transmissão (h) (i) (j) 2,180 3,236  259 1,401  13,653 19,318 18,795  (19,778) (17,427) (12,390)
Dividends 13,837 13,333 - -  -  -  -  - - -
  -  - -  - - - - - - -
Solar Paraná - Dividends -  48 - -  - - -  - - -
                     
Associates                    
Dona Francisca Energética S.A. (k)  14  15 1,356 1,356 177  174  164  (15,345) (16,089) (16,239)
Dividends  514  852 - -  -  -  -  - - -
  -  - -  - - - - - - -
Foz do Chopim Energética Ltda. (l)  312  302 - -  3,705 3,493 3,010  - - -
  - - - -  -  -  -  - - -
Key management staff                    
Fees and social security charges (Note 31.2) - - - -  -  -  -  (22,709) (19,734) (19,418)
Pension and healthcare plans (Note 22.3) - - - -  -  -  -  (1,641) (1,384) (1,422)
  -  - -  - - - - - - -
Other related parties                    
Fundação Copel  - - - - - - -  - - -
Administrative property rental - - 120,451 102,410  -  -  -  (10,091) (10,713) (6,827)
Pension and healthcare plans (Note 22.3) - -  1,484,243  1,070,037  -  -  -  - - -
  -  - -  -  -  -  - - - -
Lactec (m)  3  3 323 1,131  462 645 594 (5,706) (5,004) (3,900)
                     
Tecpar (n) - -  - - 2,030  2,021  2,014 - - -
                     
Celepar (n) - -  - - 1,113 719  -  (26)  (11)  (8)
                     
Assembleia Legislativa do Paraná (n) - -  - -  319 300  - - - -
                     
Portos do Paraná (n) - -  - - 5,070  5,552  3,094 - - -

 

  

a)Energia Solidária Program, created by state law No. 20.943/2021, replacing the Luz Fraterna Program, establishes the payment of electricity consumption to benefit low-income families, residing in the State of Paraná, whose properties - consumer units - are used exclusively for residential purposes, whether in urban or rural areas, and fulfill the requirements established in articles 2 and 3 of this law.

 

In March 2018, the amount of R$159,274 was settled. The principal interest, fine and monetary restatement totaled R$158,849. For the collection of these charges on electricity bills for the period of September 2010 to June 2015, two lawsuits were filed (0006254-29.2018.8.16.0004 and 0000873-24.2023.8.16.0179) against the State of Paraná, both in progress. We highlight that despite the negotiations maintained by Management, seeking to settle the debt, uncertainties still exist regarding the realization of this asset and, therefore, this asset was not recognized, in compliance with the current accounting standards. For the tax treatment, as determined by the Brazilian Federal Revenue Office in the Normative Instruction No. 1,753/2017, the Company has taxed this revenue. The Management reinforces that it is making all necessary efforts and taking all appropriate measures to preserve the Company's interests.

Tarifa Rural Noturna Program, regulated by Decree No. 1,288/2019, provides for the payment to Copel Distribuição, by the State Government, of the amount corresponding to 60% of the active electricity tariff and of the charges resulting from this service, including the additional tariff flag, owned by the beneficiary consumers, included in the denominated night period consumption, as specified in the decree.

 

In the process of primary and secondary offering of shares, described in Note 1, Copel paid transaction costs. For costs relating to secondary distribution, a balance of R$14,501 was recorded in assets, reimbursed by the State of Paraná in December 2023.

 

b)Reimbursement of wages and social charges for employees transferred to the Paraná State Government. Balances presented are net of expected credit loss.

 

c)The Sistema Meteorológico do Paraná - Simepar is a supplementary unit of the Independent Social Service Paraná Technology, linked to the State Department of Science, Technology and Higher Education. Simepar has contracts with Copel for services of weather forecast, meteorological reports, ampacity analysis, mapping and analyses of winds and atmospheric discharges.

 

d)BNDES is the parent company of BNDES Participações S.A. - BNDESPAR, which owns Copel shares (Note 29.1). On December 22, 2018, the shareholder agreement between the State of Paraná and BNDESPAR, signed on December 22, 1998, was ended. BNDES and BNDESPAR acquired all the debentures issued by the subsidiaries Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus IV and Ventos de Santo Uriel.

 

e)Basic sanitation provided by Sanepar and energy sale agreement signed by Copel COM.

 

f)Contracts for connection to the transmission system signed by Copel GeT, Costa Oeste, Marumbi and Uirapuru, with maturities between 2031 and 2048.

 

g)Operation and maintenance services agreement provided by Copel GeT, maturing on May 10, 2026.

 

Transmission System Connection Agreement - CCT executed by Copel DIS, expiring by the end of the concession agreement of the distribution or transmission company, whichever takes place first.

 

h)Charges for use of the transmission system due by Copel GeT, FDA and wind farms.
i)Copel DIS maintains a Contract for the Use of Transmission System (Cust) with ONS and power transmission concession operators whose subject matter is the contracting of Transmission System Use Amount (Must). Contracting is permanent and is regulated by Aneel Normative Resolution 666/2015. Amounts are defined for four subsequent years, with annual reviews.

 

j)Agreements entered by Copel GeT: for operation and maintenance services, maturing on January 31, 2028, and facility sharing, maturing on January 1, 2043.

 

k)Connection to the transmission system contracts entered by Copel GeT, Costa Oeste, Marumbi and Uirapuru, maturing on between the years 2031 and 2048. Power purchase and sale agreement made by Copel GeT, maturing on March 31, 2025.

 

l)Contracts entered into by Copel GeT: for operation and maintenance, maturing on May 23, 2025, and connection to the transmission system, maturing on January 1, 2043.

 

m)The Institute of Technology for Development (Lactec) is a Public Interest Civil Society Organization (OSCIP), of which Copel is an associate. Lactec has service and R&D contracts with Copel GeT, FDA and Copel DIS, which are subjected to prior or later control and approval by Aneel. Copel COM provides services and sells energy to the institute.

 

n)Energy sale agreement signed between Copel COM and: Institute of Technology of Paraná – Tecpar (public company of the State Government that supports innovation and economic and social development in Paraná and Brazil), Information Technology Company of Paraná - Celepar (mixed capital company that is part of the indirect administration of the Paraná State Government), Portos do Paraná (port complex that operates as a public company of the State Government, subordinated to the Infrastructure and Logistics Secretary of State) and Assembleia Legislativa do Paraná (legislative assembly of the State).

 
Schedule of sureties and guarantees granted
             
      Final Amount Balance (a) Interest Amount
Company Operation maturity approved % guarantees
(1) Caiuá Transmissora  Financing BNDES  02.15.2029         84,600 19,164 49.0  (b) 
(2) Cantareira Transmissora Debentures 08.15.2032      100,000 85,553 49.0  (b) 
(3) Financing  09.15.2032      426,834 342,289  (b) 
(4) Guaraciaba Transmissora  Financing BNDES 01.15.2031      440,000 266,747 49.0  (b) 
(5) Debentures 12.15.2030      118,000 116,415  (b) 
(6) Matrinchã Transmissora Financing BNDES 06.15.2029      691,440 257,159 49.0  (b) 
(7) Debentures (2nd) 06.15.2029      180,000 173,946  (b) 
(8) Debentures (3rd) 12.15.2038      135,000 157,013  (c) 
(9) IMTE Transmissora Financing  02.12.2029      142,150 35,807 49.0  (b) 
(10) Mata de Santa Genebra Debentures (2nd) 11.15.2030      210,000 1,707,706 50.1  (d) 
(11) Debentures (3rd) 11.15.2041   1,500,000
(12) Paranaíba Transmissora Financing  10.15.2030      606,241 373,142 24.5  (b) 
(13) Debentures 03.15.2028      120,000 75,141  (b) 

 

(a)Gross debt balance, discounted from restricted cash that is already guaranteed by the companies themselves.
(b)For these contracts, the corporate guarantee and/or the letter of guarantee were exonerated, leaving only the pledge of Copel GeT shares.
(c)The guarantees to be provided in the 3rd issue will only be presented after the maturity of the Debentures of the 2nd issue and the Financing with BNDES.
(d)For these contracts, the guarantee were released on august 22, 2023 upon declaration of physical and financial completion.