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v3.25.1

Post-employment Benefits (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of liabilities under post-employment benefit |
|  |  | 12.31.2024 | 12.31.2023
Pension plans |  |  | 340 |  | 426 |
Healthcare plans |  |  | 1,158,369 |  | 1,483,817 |
|  |  | 1,158,709 |  | 1,484,243 |
Current |  |  | 95,383 |  | 85,833 |
Noncurrent |  |  | 1,063,326 |  | 1,398,410 |
Schedule of post-employment benefits recognized in the statement of income |
| 12.31.2024 | 12.31.2023 | 12.31.2022 |
Employees |  |  |  |
Pension plans | 48,087 |  | 55,320 |  | 52,980 |  |
Healthcare plan – post employment | 134,044 |  | 128,652 |  | 138,921 |  |
Healthcare plan – active employees | 75,412 |  | 74,546 |  | 66,912 |  |
| 257,543 |  | 258,518 |  | 258,813 |  |
Management |  |  |  |
Pension plans | 1,595 |  | 1,441 |  | 1,236 |  |
Healthcare plan | 214 |  | 200 |  | 148 |  |
| 1,809 |  | 1,641 |  | 1,384 |  |
| 259,352 |  | 260,159 |  | 260,197 |  |
Schedule of changes in post-employment benefits |
Balance as of January 1, 2023 |  | 1,070,037 |
Appropriation of actuarial calculation |  | 128,652 |
Appropriation of pension and healthcare contributions |  | 139,701 |
Adjustment related to actuarial (gains) losses |  | 379,126 |
Amortizations |  | (225,421) |
Reclassification (a) |  | (7,852) |
Balance as of December 31, 2023 |  | 1,484,243 |
Appropriation of actuarial calculation |  | 134,044 |
Appropriation of pension and healthcare contributions |  | 123,667 |
Adjustment related to actuarial (gains) losses |  | (363,465) |
Amortizations |  | (219,780) |
Balance as of December 31, 2024 |  | 1,158,709 |
(a) The balance was reclassified to Liabilities classified as held for sale (Note 37).
Schedule of actuarial assumptions |
Consolidated |  | 2024 | 2023
| Real | Nominal | Real | Nominal
Economic |  |  |  |
Inflation p.a. | — |  | 3.50 | % | — |  | 3.00 | %
Expected rate of discount/return p.a. |  |  |  |
Unified Plan - Defined Benefit | 7.66 | % | 11.42 | % | 5.33 | % | 8.49 | %
Unified Plan - Balance | 7.40 | % | 11.15 | % | 5.36 | % | 8.52 | %
Plan III | 7.36 | % | 11.12 | % | 5.37 | % | 8.53 | %
Assistance Plan | 7.44 | % | 11.20 | % | 5.48 | % | 8.64 | %
Salary growth/medical costs |  |  |  |
Unified Plan p.a. | 1.00 | % | 4.54 | % | 1.00 | % | 4.03 | %
Plan III p.a. | 1.00 | % | 4.54 | % | 1.00 | % | 4.03 | %
Assistance Plan - Aging Factor | 3.30 | % | — |  | 3.30 | % | — |
Demographic |  |  |  |
Mortality Table |  | AT - 2000 |  | AT - 2000
Mortality table of individuals with permanent disability |  | WINKLEVOSS |  | WINKLEVOSS
Table of new disability benef it vested |  | TASA 1927 |  | TASA 1927
Schedule of participants and beneficiaries |
Consolidated | Social Security Plans |
| Unified Plan | Plan III | Assistance Plan
| 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023
Number of active participants | 4 |  | 10 |  | 4,501 |  | 5,806 |  | 4,302 |  | 5,687 |
Number of Inactive participants | 4,013 |  | 4,115 |  | 6,357 |  | 5,379 |  | 9,686 |  | 8,857 |
Number of dependent people | — |  | — |  | — |  | — |  | 10,526 |  | 19,925 |
Total | 4,017 |  | 4,125 |  | 10,858 |  | 11,185 |  | 24,514 |  | 34,469 |
Schedule of life expectancy |
Consolidated | Unified Plan | Plan III
As of December 31, 2024 |  |
Retired participants | 12.13 | 22.17
Pensioner participants | 13.99 | 24.67
As of December 31, 2023 |  |
Retired participants | 12.73 | 21.35
Pensioner participants | 13.99 | 24.67
The average age of inactive participants of the healthcare and pension plans is 68.01 and 68.33 years, respectively.
Schedule of actuarial evaluation |
| Unified Plan | Plan III | Assistance Plan | 12.31.2024 | 12.31.2023
Total liabilities or partially covered | 5,468,000 |  | 3,947,761 |  | 1,348,296 |  | 10,764,057 |  | 11,893,783 |
Fair value of the plan assets | (6,324,954) |  | (4,351,451) |  | (189,928) |  | (10,866,333) |  | (11,289,509) |
Plan coverage status | (856,954) |  | (403,690) |  | 1,158,368 |  | (102,276) |  | 604,274 |
Unrecognized asset | 856,954 |  | 403,690 |  | — |  | 1,260,644 |  | 879,543 |
| — |  | — |  | 1,158,368 |  | 1,158,368 |  | 1,483,817 |
Schedule of changes in actuarial liabilities |
Consolidated | Unified Plan | Plan III | Assistance Plan
Present value of net actuarial obligations as of January 1, 2023 | 6,029,530 |  | 3,457,537 |  | 1,234,771 |
Cost of services | 16,650 |  | 6,343 |  | 6,878 |
Cost of interest | 700,272 |  | 397,091 |  | 141,877 |
Benefits paid | (539,728) |  | (272,585) |  | (55,014) |
Actuarial (gain) losses | 210,135 |  | 251,260 |  | 338,499 |
Discontinued Operations balance adjustments | (774) |  | (19,635) |  | (9,324) |
Present value of net actuarial obligations as of December 31, 2023 | 6,416,085 |  | 3,820,011 |  | 1,657,687 |
Cost of services | (3,150) |  | 1,548 |  | 8,100 |
Cost of interest | 522,986 |  | 314,125 |  | 140,973 |
Benefits paid | (559,530) |  | (336,775) |  | (96,036) |
Actuarial (gain) losses | (908,391) |  | 148,852 |  | (362,428) |
Present value of net actuarial obligations as of December 31, 2024 | 5,468,000 |  | 3,947,761 |  | 1,348,296 |
Schedule of changes in actuarial assets |
Consolidated | Unified Plan | Plan III | Assistance Plan
Fair value of the Plan's assets as of January 1, 2023 | 6,625,377 |  | 3,531,958 |  | 165,683 |
Return estimated for assets | 769,613 |  | 410,062 |  | 18,629 |
Contributions and distributions | 23,868 |  | 9,709 |  | 54,782 |
Benefits paid | (539,728) |  | (272,584) |  | (54,782) |
Actuarial gain (losses) | 333,728 |  | 244,140 |  | (10,442) |
Discontinued Operations balance adjustments | (843) |  | (19,661) |  | — |
Fair value of the Plan's assets as of December 31, 2023 | 7,212,015 |  | 3,903,624 |  | 173,870 |
Return estimated for assets | 591,774 |  | 321,633 |  | 15,030 |
Contributions and distributions | 30,541 |  | 6,018 |  | 96,036 |
Benefits paid | (559,530) |  | (336,775) |  | (96,036) |
Actuarial gain (losses) | (949,846) |  | 456,951 |  | 1,028 |
Fair value of the Plan's assets as of December 31, 2024 | 6,324,954 |  | 4,351,451 |  | 189,928 |
Schedule of estimated net periodic plan costs (gains) |
Consolidated | Unified Plan | Plan III | Assistance Plan
Cost of current service | (28,169) |  | (1,346) |  | 7,636 |
Estimated cost of interest | 683,706 |  | 465,275 |  | 148,020 |
Expected return on plan assets | (685,596) |  | (465,632) |  | (21,273) |
Costs (income or loss) | (30,059) |  | (1,703) |  | 134,383 |
Schedule of sensitivity analysis |
Consolidated | Projected scenarios
| Increase by 0.5% | Decrease in 0.5%
Sensitivity of long-term interest rate |  |
Impacts on the obligations of the pension | 9,055,963 |  | 9,803,748 |
Impacts on the obligations of healthcare program | 1,264,862 |  | 1,440,977 |
Sensitivity of growth rate of the medical costs |  |
Impacts on the obligations of healthcare program | 1,443,086 |  | 1,262,556 |
Impact on cost of service for the following financial year of healthcare program | 7,936 |  | 5,955 |
Sensitivity of the service cost |  |
Impacts on the obligations of the pension | 1,389 |  | 1,935 |
Impacts on the obligations of healthcare program | 5,993 |  | 7,894 |
Schedule of benefits payable |
Consolidated | Unified Plan | Plan III | Assistance Plan | Total
2025 | 559,776 |  | 341,601 |  | 54,921 |  | 956,298 |
2026 | 570,406 |  | 351,612 |  | 62,364 |  | 984,382 |
2027 | 581,018 |  | 361,682 |  | 70,174 |  | 1,012,874 |
2028 | 590,076 |  | 371,732 |  | 78,614 |  | 1,040,422 |
2029 | 598,035 |  | 381,744 |  | 88,002 |  | 1,067,781 |
2030 a 2054 | 12,470,035 |  | 11,207,174 |  | 5,686,213 |  | 29,363,422 |
Schedule of asset allocation for pension and healthcare plans |
Consolidated | Goal for 2025 (a) | 2024
Fixed income | 84.3 | % | 80.4 | %
Variable income | 3.0 | % | 4.8 | %
Loans | 1.3 | % | 1.3 | %
Real estate | 2.4 | % | 3.7 | %
Investment structuring | 7.0 | % | 8.3 | %
Investments abroad | 2.0 | % | 1.5 | %
| 100.0 | % | 100.0 | %
(a) Target based on the total investment of each plan.
Schedule of pension plan assets |
Consolidated | Unified Plan | Plan III
| target for 2025 | minimum (%) | target for 2025 | minimum (%)
Fixed income | 88.0 | % | 80.0 | % | 81.0 | % | 72.0 | %
Variable income | 2.0 | % | 0.5 | % | 4.0 | % | 2.0 | %
Loans | 0.5 | % | 0.0 | % | 2.0 | % | 2.0 | %
Real estate | 2.5 | % | 2.5 | % | 2.0 | % | 1.0 | %
Investment structuring | 7.0 | % | 3.5 | % | 9.0 | % | 7.0 | %
Investments abroad | 0.0 | % | 0.0 | % | 2.0 | % | 1.0 | %
Management of Fundação Copel decided to keep a more conservative approach investing in variable income in relation to the allowed legal limit, which is 70%.

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