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Post-employment Benefits (Tables)
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
Schedule of liabilities under post-employment benefit
12.31.202412.31.2023
Pension plans340 426 
Healthcare plans1,158,369 1,483,817 
1,158,709 1,484,243 
Current95,383 85,833 
Noncurrent1,063,326 1,398,410 
Schedule of post-employment benefits recognized in the statement of income
12.31.202412.31.202312.31.2022
Employees
Pension plans48,087 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 plans1,595 1,441 1,236 
Healthcare plan214 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, 20231,070,037 
Appropriation of actuarial calculation 128,652 
Appropriation of pension and healthcare contributions 139,701 
Adjustment related to actuarial (gains) losses379,126 
Amortizations(225,421)
Reclassification (a)(7,852)
Balance as of December 31, 20231,484,243 
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, 20241,158,709 
(a) The balance was reclassified to Liabilities classified as held for sale (Note 37).
Schedule of actuarial assumptions
Consolidated20242023
Real Nominal Real Nominal
Economic
Inflation p.a.— 3.50 %— 3.00 %
Expected rate of discount/return p.a.
Unified Plan - Defined Benefit7.66 %11.42 %5.33 %8.49 %
Unified Plan - Balance7.40 %11.15 %5.36 %8.52 %
Plan III7.36 %11.12 %5.37 %8.53 %
Assistance Plan7.44 %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 TableAT - 2000AT - 2000
Mortality table of individuals with permanent disabilityWINKLEVOSSWINKLEVOSS
Table of new disability benef it vestedTASA 1927TASA 1927
Schedule of participants and beneficiaries
ConsolidatedSocial Security Plans
Unified PlanPlan IIIAssistance Plan
12.31.202412.31.202312.31.202412.31.202312.31.202412.31.2023
Number of active participants4 10 4,501 5,806 4,302 5,687 
Number of Inactive participants4,013 4,115 6,357 5,379 9,686 8,857 
Number of dependent people— — — — 10,526 19,925 
Total4,017 4,125 10,858 11,185 24,514 34,469 
Schedule of life expectancy
ConsolidatedUnified PlanPlan III
As of December 31, 2024
Retired participants12.1322.17
Pensioner participants13.9924.67
As of December 31, 2023
Retired participants12.7321.35
Pensioner participants13.9924.67
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 PlanPlan IIIAssistance Plan12.31.202412.31.2023
Total liabilities or partially covered5,468,000 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 asset856,954 403,690 — 1,260,644 879,543 
— — 1,158,368 1,158,368 1,483,817 
Schedule of changes in actuarial liabilities
ConsolidatedUnified PlanPlan IIIAssistance Plan
Present value of net actuarial obligations as of January 1, 20236,029,530 3,457,537 1,234,771 
Cost of services16,650 6,343 6,878 
Cost of interest700,272 397,091 141,877 
Benefits paid(539,728)(272,585)(55,014)
Actuarial (gain) losses210,135 251,260 338,499 
Discontinued Operations balance adjustments(774)(19,635)(9,324)
Present value of net actuarial obligations as of December 31, 20236,416,085 3,820,011 1,657,687 
Cost of services(3,150)1,548 8,100 
Cost of interest522,986 314,125 140,973 
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, 20245,468,000 3,947,761 1,348,296 
Schedule of changes in actuarial assets
ConsolidatedUnified PlanPlan IIIAssistance Plan
Fair value of the Plan's assets as of January 1, 20236,625,377 3,531,958 165,683 
Return estimated for assets769,613 410,062 18,629 
Contributions and distributions23,868 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, 20237,212,015 3,903,624 173,870 
Return estimated for assets591,774 321,633 15,030 
Contributions and distributions30,541 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, 20246,324,954 4,351,451 189,928 
Schedule of estimated net periodic plan costs (gains)
ConsolidatedUnified PlanPlan IIIAssistance Plan
Cost of current service(28,169)(1,346)7,636 
Estimated cost of interest683,706 465,275 148,020 
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
ConsolidatedProjected scenarios
Increase by 0.5%Decrease in 0.5%
Sensitivity of long-term interest rate
Impacts on the obligations of the pension9,055,963 9,803,748 
Impacts on the obligations of healthcare program1,264,862 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
ConsolidatedUnified PlanPlan IIIAssistance PlanTotal
2025559,776 341,601 54,921 956,298 
2026570,406 351,612 62,364 984,382 
2027581,018 361,682 70,174 1,012,874 
2028590,076 371,732 78,614 1,040,422 
2029598,035 381,744 88,002 1,067,781 
2030 a 205412,470,035 11,207,174 5,686,213 29,363,422 
Schedule of asset allocation for pension and healthcare plans
ConsolidatedGoal for 2025 (a)2024
Fixed income84.3 %80.4 %
Variable income3.0 %4.8 %
Loans1.3 %1.3 %
Real estate2.4 %3.7 %
Investment structuring7.0 %8.3 %
Investments abroad2.0 %1.5 %
100.0 %100.0 %
(a) Target based on the total investment of each plan.
Schedule of pension plan assets
ConsolidatedUnified PlanPlan III
target for 2025minimum (%)target for 2025minimum (%)
Fixed income88.0 %80.0 %81.0 %72.0 %
Variable income2.0 %0.5 %4.0 %2.0 %
Loans0.5 %0.0 %2.0 %2.0 %
Real estate2.5 %2.5 %2.0 %1.0 %
Investment structuring7.0 %3.5 %9.0 %7.0 %
Investments abroad0.0 %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%.