XML 68 R34.htm IDEA: XBRL DOCUMENT
v3.25.1

Provisions for Legal Claims and Contingent Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Provisions for Legal Claims and Contingent Liabilities | 26. Provisions for Legal Claims and Contingent Liabilities The Company and its subsidiaries are responsible for several legal and administrative proceedings before different courts. Based on assessments made by the Company's legal counsel, Management makes provisions for legal claims in which the losses are rated probable when the criteria for recognition of provisioning described in Note 4.10 are met. The Company's management believes it is impracticable to provide information regarding the timing of any cash outflows related to the lawsuits for which the Company and its subsidiaries are responsible on the date of preparation of the financial statements, in view of the unpredictability and dynamics of the Brazilian judicial, tax and regulatory systems, and that the final resolution depends on the conclusions of the lawsuits. For this reason, this information is not provided. 26.1. Change in provision for legal claims
|  | Income |  |  |  |
| Balance as of January 1, 2024 | Provision for litigations | Construction cost | Monetary restatement | Additions (Reversals) to assets |  | Transfers/Others (a) | Balance as of December 31, 2024
| Additions | Reversals | Additions | Settlements
Tax |  |  |  |  |  |  |  |  |
Cofins | 133,371 |  | — |  | — |  | — |  | 10,460 |  | — |  | — |  | — |  | 143,831 |
Others | 75,059 |  | 13,588 |  | (9,436) |  | — |  | 13,263 |  | — |  | (19,073) |  | — |  | 73,401 |
| 208,430 |  | 13,588 |  | (9,436) |  | — |  | 23,723 |  | — |  | (19,073) |  | — |  | 217,232 |
Labors | 386,639 |  | 157,965 |  | (84,258) |  | — |  | 6,358 |  | — |  | (159,619) |  | — |  | 307,085 |
Employee benefits | 37,516 |  | 7,951 |  | (1,311) |  | — |  | — |  | — |  | (3,687) |  | — |  | 40,469 |
Civil |  |  |  |  |  |  |  |  |
Civil and administrative claims | 954,667 |  | 188,730 |  | (47,880) |  | — |  | 67,389 |  | (269) |  | (150,812) |  | (843,600) |  | 168,225 |
Easements | 114,125 |  | 286 |  | (1,977) |  | (15,308) |  | — |  | 2,065 |  | (1,220) |  | — |  | 97,971 |
Expropriations and property | 112,764 |  | 528 |  | (2,074) |  | 3,091 |  | 200 |  | 8,675 |  | (10,198) |  | (951) |  | 112,035 |
Customers | 2,444 |  | 160 |  | (198) |  | — |  | (1,365) |  | — |  | (135) |  | — |  | 906 |
Environmental | 4,593 |  | 102 |  | (807) |  | — |  | (66) |  | — |  | — |  | — |  | 3,822 |
| 1,188,593 |  | 189,806 |  | (52,936) |  | (12,217) |  | 66,158 |  | 10,471 |  | (162,365) |  | (844,551) |  | 382,959 |
Regulatory | 7,738 |  | 5,916 |  | (5,034) |  | — |  | 725 |  | — |  | (394) |  | — |  | 8,951 |
| 1,828,916 |  | 375,226 |  | (152,975) |  | (12,217) |  | 96,964 |  | 10,471 |  | (345,138) |  | (844,551) |  | 956,696 |
Current | 336,000 |  |  |  |  |  |  |  |  | – |
Noncurrent | 1,492,916 |  |  |  |  |  |  |  |  | 956,696 |
(a) Reclassification mainly to Other accounts payable (Note 25).
| Balance as of January 1, 2023 | Income | Additions (Reversals) to assets | Settlements | Transfers/Others (a) | Balance as of December 31, 2023
| Provision for litigations | Construction cost | Monetary restatement
| Additions | Reversals | Additions
Tax |  |  |  |  |  |  |  |  |
Cofins | 123,564 |  | — |  | — |  | — |  | 9,807 |  | — |  | — |  | — |  | 133,371 |
Others | 78,186 |  | 9,671 |  | (7,444) |  | — |  | (2,452) |  | — |  | (15,955) |  | 13,053 |  | 75,059 |
| 201,750 |  | 9,671 |  | (7,444) |  | — |  | 7,355 |  | — |  | (15,955) |  | 13,053 |  | 208,430 |
Labors | 536,464 |  | 103,916 |  | (65,292) |  | — |  | 43,877 |  | (91) |  | (231,859) |  | (376) |  | 386,639 |
Employee benefits | 30,126 |  | 12,234 |  | (4,328) |  | — |  | — |  | — |  | (516) |  | — |  | 37,516 |
Civil |  |  |  |  |  |  |  |  |
Civil and administrative claims | 958,111 |  | 124,092 |  | (19,763) |  | — |  | 26,818 |  | 278 |  | (119,067) |  | (15,802) |  | 954,667 |
Easements | 138,724 |  | 1,748 |  | — |  | (21,596) |  | — |  | 1,133 |  | (5,884) |  | — |  | 114,125 |
Expropriations and property | 154,912 |  | 6,856 |  | (1,461) |  | (4,349) |  | (535) |  | (42,700) |  | 41 |  | — |  | 112,764 |
Customers | 3,750 |  | 319 |  | (1,676) |  | — |  | — |  | — |  | 51 |  | — |  | 2,444 |
Environmental | 5,269 |  | 1,264 |  | (1,412) |  | — |  | (389) |  | — |  | (139) |  | — |  | 4,593 |
| 1,260,766 |  | 134,279 |  | (24,312) |  | (25,945) |  | 25,894 |  | (41,289) |  | (124,998) |  | (15,802) |  | 1,188,593 |
Regulatory | 8,493 |  | 83,708 |  | (84,764) |  | — |  | 589 |  | — |  | (288) |  | — |  | 7,738 |
| 2,037,599 |  | 343,808 |  | (186,140) |  | (25,945) |  | 77,715 |  | (41,380) |  | (373,616) |  | (3,125) |  | 1,828,916 |
Current | – |  |  |  |  |  |  |  |  | 336,000 |
Noncurrent | 2,037,599 |  |  |  |  |  |  |  |  | 1,492,916 |
(a) Reclassification mainly to Liabilities associated with assets classified as held for sale (Note 37) and recognition of loss in the business combination. 26.2. Details of provisions for legal claims and contingent liabilities The table below provides a detailed breakdown of the provisions for legal claims recorded, along with the amounts of contingent liabilities, which are present obligations arising from past events, but without provisions recognized because it is not probable an outflow of resources that incorporate economic benefits to settle the obligation.
|  |  |  | Provisions for legal claims | Contingent liabilities
| Description |  |  |  |  | 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023
Tax |  |  |  |  |  |  |  |  |
Cofins | Requirement of the Federal Revenue Service for the period from August 1995 to December 1996, due to the termination of a judicial decision that has recognized the Company's exemption from Cofins. |  |  |  |  | 143,831 |  | 133,371 |  | 10,013 |  | 9,270 |
INSS | Tax requirements related to the social security contribution. |  |  |  |  | 21,951 |  | 32,053 |  | 31,854 |  | 118,254 |
Federal taxes | Administrative requirements and questions from Receita Federal do Brasil (Federal Revenue Service). |  |  |  |  | 25,521 |  | 2,328 |  | 19,385 |  | 40,755 |
ICMS (VAT) | Administrative requirements and questions from the State regarding the payment of ICMS (VAT) on the Company's invoices. |  |  |  |  | 488 |  | 5,630 |  | 28,431 |  | 26,986 |
IPTU | Tax Requirement on Urban Territorial Property (IPTU) on properties affected by the public electricity service. |  |  |  |  | 6,108 |  | 5,181 |  | 199,173 |  | 179,974 |
ISS | City halls tax requirement as ISS on construction services provided by third parties. |  |  |  |  | 307 |  | 221 |  | 66,010 |  | 58,085 |
Other | Taxes, fees and other federal, state and municipal taxes in which the Company discusses the levy or not, as well as its bases and amounts for payment |  |  |  |  | 19,026 |  | 29,646 |  | 89,332 |  | 84,808 |
|  |  |  |  |  | 217,232 |  | 208,430 |  | 444,198 |  | 518,132 |
Labor | Charging of overtime, hazardous work, transfer surcharge, equalization / salary adjustment, among others, by employees and former employees of Copel; collection of indemnity installments and others, by ex-employees of contractors and outsourced companies (subsidiary responsibility). |  |  |  |  | 307,085 |  | 386,639 |  | 293,076 |  | 291,768 |
Employee benefits | Labor claims filed by former retired employees against Fundação Copel, which will consequently cause repercussions for the Company and its wholly-owned subsidiaries, to the extent that additional contributions are required. |  |  |  |  | 40,469 |  | 37,516 |  | 10,316 |  | 10,724 |
Regulatory |  |  |  |  |  |  |  |  |
ESBR | ESBR filed Ordinary Lawsuit No. 10426-71.2013.4.01.4100 against ANEEL in the Federal Court of Rondônia, whose ruling: (i) acknowledged the exclusion of liability for the 535-day schedule overrun in the construction of the Jirau Hydropower Station; (ii) declares any obligations, penalties and costs imposed on ESBR as a result of the schedule overrun to be unenforceable, and (iii) annuls ANEEL Resolution 1,732/2013, which had recognized a schedule overrun of only 52 days. An appeal has been brought by ANEEL, pending judgment by the Federal Court of the 1st Region. The practical consequence of the ruling was, at the time it exempted ESBR, to expose the distributors with whom it entered into power trading contracts (CCEARs) to the Short-Term Market and to the high value of the Settlement Price of the Differences (Preço de Liquidação das Diferenças - PLD, in Portuguese) in the period, including Copel DIS. This occurred because the rules for the sale of electricity require that all energy consumed should have a corresponding contractual coverage. If the lawsuits are judged unfavorably against Copel, the amount will be classified as Sectorial Financial Asset to be recovered through tariff rates. |  |  |  |  | — |  | — |  | 1,194,489 |  | 1,129,202 |
Colíder exclusion of liability | Discussion on the value of the transmission system usage fee (TUST) and monetary adjustment on energy values related to the period of exclusion of liability. As a result of the judicial decision that excluded the period of delay in the Colíder HPP construction from the responsibility for the delivery of energy contracted in the Regulated Contracting Environment (ACR), the CCEE proceeded with the credit, valued at the PLD, of the energy previously backed to fulfill the ACR contracts. However, in the event of failure in the legal action, the Company must return the amounts credited, adjusted by the IGPM. |  |  |  |  | — |  | — |  | 351,542 |  | 307,285 |
Other | Aneel's notifications about possible breaches of regulatory standards |  |  |  |  | 8,951 |  | 7,738 |  | 59,532 |  | 45,498 |
|  |  |  |  |  | 8,951 |  | 7,738 |  | 1,605,563 |  | 1,481,985 |
(continued) |  |  |  |  |  |  |  |  |
|  |  |  | Provisions for legal claims | Contingent liabilities
| Description |  |  |  |  | 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023
Civil |  |  |  |  |  |  |  |  |
Tobacco growers | Actions whose main cause is the lack of electricity causing loss of production. |  |  |  |  | 68,123 |  | 57,475 |  | 16,647 |  | 42,373 |
Arbitration | Arbitration process completed (Note 25.1). |  |  |  |  | — |  | 672,000 |  | — |  | — |
Civil and administrative law | Other actions involving billing, supposed irregular procedures, administrative contracts and contractual fines, indemnity for accidents with the electric power network and accident with vehicles. |  |  |  |  | 100,100 |  | 118,210 |  | 254,174 |  | 349,602 |
Indemnification to third parties (civil) | Action for compensation for damages caused by the construction of a power plant. A judicial agreement was reached to end the dispute, through reciprocal concessions and settlements, including payment of compensation and costs of the losing party, in two installments, due in December/24 and June/25. The balance was transferred to other accounts payable (Note 25). |  |  |  |  | — |  | 106,986 |  | — |  | 104,192 |
Easements | Discussion between the amount determined by Copel for payment and the amount claimed by the property owner and/or when the owner's documentation supporting title to the property may not be registered (when probate proceedings are still in progress, properties have no registry number with the land registry, etc.), intervention in third-party adverse possession, either as a confronter, or in case of a property where there are areas of easement of passage, in order to preserve the limits and boundaries of expropriated areas. |  |  |  |  | 97,971 |  | 114,125 |  | 18,915 |  | 24,551 |
Expropriations and property | Discussion between the amount assessed by Copel for payment and the amount claimed by the owner, and / or when the owner's documentation does not present conditions for registration (inventories in progress, properties without registration, among others); actions for repossession of real estate owned by the concessionaire; intervention in the adverse possession of third parties, as a confrontant, in order to preserve the limits and confrontations of the expropriated areas. |  |  |  |  | 112,039 |  | 112,764 |  | 15,138 |  | 22,225 |
Consumers | Lawsuits seeking compensation for damages caused to household appliances, industrial and commercial machinery, compensation for moral damages resulting from the provision of services (suspension of supply) and lawsuits filed by industrial consumers, questioning the legality of the increase in electricity rates, which occurred during the Cruzado Plan, and seeking reimbursement of the amounts involved. |  |  |  |  | 904 |  | 2,442 |  | 1,197 |  | 1,077 |
Environmental | Public civil and class actions whose purpose is to obstruct the progress of environmental licensing for new projects or to recover permanent preservation areas located around the hydroelectric power plant dams unlawfully used by private individuals. If the outcome of the lawsuits is unfavorable to the Company, Management estimates only the cost to prepare new environmental studies and to recover the areas owned by Copel GeT. They also include the Commitment Agreements (Termos de Ajuste de Conduta - TAC, in Portuguese), which refer to the commitments agreed-upon and approved between the Company and the relevant bodies, for noncompliance with any condition provided for by the Installation and Operating Licenses. |  |  |  |  | 3,822 |  | 4,591 |  | 148,694 |  | 226,833 |
|  |  |  |  |  | 382,959 |  | 1,188,593 |  | 454,765 |  | 770,853 |
|  |  |  |  |  | 956,696 |  | 1,828,916 |  | 2,807,918 |  | 3,073,462 |

X
- Definition The disclosure of provisions. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfProvisionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration