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v3.25.1

Operating Costs and Expenses | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Operating Costs and Expenses | 29. Operating Costs and Expenses
| Operational costs | Selling expenses | General and administrative expenses | Other operational expenses, net | 12.31.2024 | 12.31.2023 | 12.31.2022
Non-manageable costs and expenses |  |  |  |  |  |  |
Electricity purchased for resale (29.1) | (8,924,895) |  | — |  | — |  | — |  | (8,924,895) |  | (7,716,190) |  | (8,096,910) |
Charge of the main distribution and transmission grid | (2,865,490) |  | — |  | — |  | — |  | (2,865,490) |  | (2,896,710) |  | (2,487,997) |
Materials and supplies for power electricity | (936) |  | — |  | — |  | — |  | (936) |  | (17,654) |  | (9,349) |
| (11,791,321) |  | — |  | — |  | — |  | (11,791,321) |  | (10,630,554) |  | (10,594,256) |
Manageable costs and expenses |  |  |  |  |  |  |
Personnel and management (29.2) | (721,764) |  | — |  | (360,033) |  | — |  | (1,081,797) |  | (1,878,332) |  | (977,904) |
Pension and healthcare plans (Note 21.2) | (178,232) |  | — |  | (81,120) |  | — |  | (259,352) |  | (260,159) |  | (260,197) |
Materials | (69,902) |  | — |  | (16,980) |  | — |  | (86,882) |  | (102,667) |  | (90,541) |
Third-party services (29.3) | (795,736) |  | (2,557) |  | (276,015) |  | — |  | (1,074,308) |  | (996,312) |  | (754,551) |
Credit losses, provisions and reversals (29.4) | (24,165) |  | (100,730) |  | — |  | (220,207) |  | (345,102) |  | (92,235) |  | (717,531) |
Other operational costs and expenses, net (29.6) | (278,237) |  | (33,834) |  | (48,004) |  | 119,233 |  | (240,842) |  | (430,544) |  | (489,318) |
| (2,068,036) |  | (137,121) |  | (782,152) |  | (100,974) |  | (3,088,283) |  | (3,760,249) |  | (3,290,042) |
Other |  |  |  |  |  |  |
Depreciation and amortization | (1,377,527) |  | — |  | (43,198) |  | (44,753) |  | (1,465,478) |  | (1,382,040) |  | (1,233,097) |
Construction cost (29.5) | (2,522,908) |  | — |  | — |  | — |  | (2,522,908) |  | (2,319,720) |  | (2,137,188) |
| (3,900,435) |  | — |  | (43,198) |  | (44,753) |  | (3,988,386) |  | (3,701,760) |  | (3,370,285) |
| (17,759,792) |  | (137,121) |  | (825,350) |  | (145,727) |  | (18,867,990) |  | (18,092,563) |  | (17,254,583) |
29.1. Electricity purchased for resale
| 12.31.2024 | 12.31.2023 | 12.31.2022
Purchase of Energy in the Regulated Environment – CCEAR | 4,009,747 |  | 3,658,852 |  | 3,538,507 |
Itaipu Binacional | 950,389 |  | 980,302 |  | 1,460,955 |
Electric Energy Trade Chamber – CCEE | 832,656 |  | 431,303 |  | 370,207 |
Bilateral contracts | 1,849,268 |  | 1,998,640 |  | 2,609,713 |
Program for incentive to alternative energy sources – Proinfa | 337,978 |  | 370,495 |  | 437,461 |
Micro and mini generators | 1,726,602 |  | 1,125,857 |  | 675,804 |
Fair value in the purchase and sale of power | 36,604 |  | — |  | — |
(-) PIS/Pasep/Cofins taxes on electricity purchased for resale | (818,349) |  | (849,259) |  | (995,737) |
| 8,924,895 |  | 7,716,190 |  | 8,096,910 |
29.2. Personnel and management
| 12.31.2024 | 12.31.2023 | 12.31.2022
Personnel |  |  |
Employee compensation | 557,666 |  | 742,449 |  | 625,237 |
Social charges on payroll | 186,502 |  | 220,148 |  | 207,364 |
Long-Term Incentive Plan - ILP (Note 27.6) | 1,531 |  | — |  | — |
Meal and education allowance | 97,709 |  | 109,307 |  | 95,229 |
Voluntary retirement program (Note 17.1) | 18,306 |  | 610,057 |  | (9,315) |
| 861,714 |  | 1,681,961 |  | 918,515 |
Management |  |  |
Management fees | 27,362 |  | 17,889 |  | 15,606 |
Long-Term Incentive Plan - ILP (Note 27.6) | 4,064 |  | — |  | — |
Social charges on payroll | 8,766 |  | 4,559 |  | 3,872 |
Other expenses | 608 |  | 261 |  | 256 |
| 40,800 |  | 22,709 |  | 19,734 |
Provisions for performance and profit sharing of employees and administrators | 179,283 |  | 173,662 |  | 39,655 |
| 1,081,797 |  | 1,878,332 |  | 977,904 |
29.3. Third party services
| 12.31.2024 | 12.31.2023 | 12.31.2022
Maintenance of electrical system | 472,011 |  | 430,954 |  | 311,553 |
Maintenance of facilities | 139,924 |  | 117,981 |  | 89,741 |
Communication, processing and transmission of data | 119,281 |  | 107,818 |  | 91,101 |
Consumer service / call center | 104,700 |  | 100,574 |  | 83,203 |
Consulting and audit | 77,333 |  | 81,904 |  | 49,882 |
Meter reading and bill delivery | 60,308 |  | 58,734 |  | 53,660 |
Other services | 100,751 |  | 98,347 |  | 75,411 |
| 1,074,308 |  | 996,312 |  | 754,551 |
29.4. Credit losses, provisions and reversals
| 12.31.2024 | 12.31.2023 | 12.31.2022
Provision for legal claims (Note 26) | 222,251 |  | 157,668 |  | 623,742 |
Impairment of assets |  |  |
Power generation concession contract (Note 9.3) | (3,590) |  | (3,193) |  | 9,061 |
Property, plant and equipment – generation segment (Note 15.4) | 27,755 |  | (174,500) |  | (34,435) |
Expected credit losses (Trade accounts and Other receivables) | 100,730 |  | 109,435 |  | 124,068 |
Tax credits estimated losses (reversal of losses) | (2,044) |  | 2,825 |  | (4,905) |
| 345,102 |  | 92,235 |  | 717,531 |
29.5. Construction costs
| 12.31.2024 | 12.31.2023 | 12.31.2022
Materials | 1,519,486 |  | 1,409,633 |  | 1,227,418 |
Third party services | 785,333 |  | 689,886 |  | 694,306 |
Personnel | 170,749 |  | 184,246 |  | 171,369 |
Other | 47,340 |  | 35,955 |  | 44,095 |
| 2,522,908 |  | 2,319,720 |  | 2,137,188 |
29.6. Other operating costs and expenses, net
| 12.31.2024 | 12.31.2023 | 12.31.2022
Financial offset for the use of water resources | 173,318 |  | 152,604 |  | 142,270 |
Insurance | 41,111 |  | 48,914 |  | 41,505 |
Advertising and publicity | 34,546 |  | 31,254 |  | 28,909 |
Collection charge | 33,831 |  | 43,022 |  | 47,923 |
Compensation | 30,435 |  | 21,699 |  | 14,703 |
Leasing and rent | 28,045 |  | 30,528 |  | 33,316 |
Taxes | 23,358 |  | 23,463 |  | 59,188 |
Aneel inspection fee | 19,458 |  | 18,248 |  | 15,683 |
Donations, contributions, grants, tax incentives | 4,434 |  | 8,808 |  | 6,521 |
Fair value of power generation concession assets | — |  | — |  | 26,451 |
Net losses (gains) in the decommissioning and disposal of assets (29.6.1) | (225,683) |  | 45,596 |  | 35,483 |
Other net income, costs and expenses | 77,989 |  | 6,408 |  | 37,366 |
| 240,842 |  | 430,544 |  | 489,318 |
29.6.1. Net losses (gains) on decommissioning and disposal of assets The total presented in the table includes the amount of R$264,434 referring to the gain arising from the sale of unserviceable assets to the concessions of Copel GeT and FDA. The transaction, concluded in September 2024 with the signing of the purchase and sale agreements, was carried out in two blocks: the sale of land and buildings located in Curitiba and the sale of properties located near hydroelectric power plants in the interior of the State of Paraná. The total value of the commercial operation to sell the assets was R$286,000, of which R$11,440 was received in 2024 and the balance, plus interest and monetary restatement, will be received within 10 years, and may be paid in advance in view of the priority of the sellers in the generation of cash from the projects, as provided for in the contract. The balance receivable, recorded under the heading of other credits (Note 11), is guaranteed by the fiduciary alienation of the respective properties.

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