Companhia Paranaense de Energia - COPEL (ELP) 20-F/A 30 May 18 2017 FY Annual report (foreign) (amended) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2017shares
Statement Line Items [Line Items]
Entity Registrant Name	ENERGY CO OF PARANA
Entity Central Index Key	1,041,792
Document Type	20-F
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	145,031,080,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017
Class "A" Preferred
Statement Line Items [Line Items]
Entity Preferred Stock, Shares Outstanding	328,627,000
Class "B" Preferred
Statement Line Items [Line Items]
Entity Preferred Stock, Shares Outstanding	128,295,668,000

Consolidated Statements of Fina

Consolidated Statements of Financial Position - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash and cash equivalents	R$ 1040075	R$ 982073	R$ 1480727
Bonds and securities	1,341	136,649	294,514
Collaterals and escrow accounts	59,372	1,294	2,000
Trade accounts receivable	2,733,240	2,217,355	3,032,827
Dividends receivable	80,815	71,758	40,345
CRC transferred to the State Government of Paraná	167,109	0	111,663
Sectorial financial assets	171,609	0	910,759
Accounts receivable related to the concession	149,744	65,595	9,162
Other current receivables	409,351	306,933	474,889
Inventories	110,559	130,637	131,018
Income tax and social contribution	501,685	188,952	194,244
Other current recoverable taxes	198,232	67,931	70,725
Prepaid expenses	39,867	39,096	49,282
Receivable from related parties	38,835	28,968	19,482
Total current assets	5,701,834	4,237,241	6,821,637
NONCURRENT ASSETS
Bonds and securities	218,322	195,096	91,117
Other temporary investments	18,727	408,297	0
Collaterals and escrow accounts	75,665	73,074	86,137
Trade accounts receivable	261,082	270,786	75,062
CRC transferred to the State Government of Paraná	1,349,253	1,522,735	1,271,579
Judicial deposits	582,529	657,603	719,927
Sectorial financial assets	171,609	0	134,903
Accounts receivable related to the concession	4,360,378	3,748,335	1,358,451
Accounts receivable related to the concession compensation	68,859	67,401	219,556
Other noncurrent receivables	149,416	73,551	31,614
Income tax and social contribution	176,480	169,967	94,686
Deferred income tax and social contribution	915,492	814,355	537,562
Other noncurrent recoverable taxes	116,974	131,108	112,902
Prepaid expenses	12,684	25,583	25,493
Related parties	130,156	155,141	192,803
Subtotal	8,607,626	8,313,032	4,951,792
Investments	2,570,643	2,344,512	2,232,484
Property, Plant and Equipment	9,829,450	8,934,303	8,692,682
Intangible Assets	6,452,824	6,459,812	6,145,076
Total noncurrent assets	27,460,543	26,051,659	22,022,034
TOTAL ASSETS	33,162,377	30,288,900	28,843,671
CURRENT LIABILITIES
Payroll, social charges and accruals	313,967	287,797	258,401
Suppliers	1,683,577	1,255,639	1,613,126
Income tax and social contribution payable	86,310	41,454	311,916
Other taxes due	345,487	294,994	340,948
Loans and financing	784,666	1,470,742	308,558
Debentures	1,632,062	1,131,198	924,005
Dividend payable	288,981	266,831	346,007
Post-employment benefits	53,225	47,894	43,323
Customer charges due	150,025	141,712	277,458
Research and Development and Energy Efficiency	282,766	231,513	167,881
Accounts payable related to concession	62,624	66,210	61,786
Sectorial financial liabilities	192,819	155,261	0
Other accounts payable	121,405	264,791	135,709
Provisions for legal claims	112,000	0	0
Total current liabilities	6,109,914	5,656,036	4,789,118
NONCURRENT LIABILITIES
Suppliers	43,469	36,711	5,923
Deferred income tax and social contribution	156,630	178,430	214
Other taxes due	809,576	303,146	257,273
Loans and financing	2,974,839	2,575,551	3,768,502
Debentures	4,438,916	3,659,611	2,759,923
Post-employment benefits	812,878	721,971	551,337
Research and Development and Energy Efficiency	249,709	252,376	231,112
Accounts payable related to concession	492,330	499,332	473,879
Sectorial financial liabilities	90,700	123,731	0
Other accounts payable	72,849	30,525	30,962
Provisions for legal claims	1,400,064	1,273,338	1,494,936
Total noncurrent liabilities	11,541,960	9,654,722	9,574,061
EQUITY
Capital	7,910,000	7,910,000	6,910,000
Equity valuation adjustments	895,601	998,466	1,177,372
Legal reserve	844,398	792,716	744,784
Profit retention reserve	5,557,843	5,016,916	5,330,383
Total equity	15,207,842	14,718,098	14,162,539
Attributable to non-controlling interest	302,661	260,044	317,953
TOTAL EQUITY	15,510,503	14,978,142	14,480,492
TOTAL LIABILITIES & EQUITY	R$ 33162377	R$ 30288900	R$ 28843671

Consolidated Statements of Inco

Consolidated Statements of Income - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings per share [line items]
NET OPERATING REVENUE	R$ 14024573	R$ 13101753	R$ 14945844
OPERATING COSTS	(10,665,890)	(10,234,115)	(11,799,316)
GROSS PROFIT	3,358,683	2,867,638	3,146,528
Operational expenses / income
Selling expenses	(169,050)	(250,448)	(283,397)
General and administrative expenses	(685,675)	(741,145)	(670,606)
Other operational income (expenses)	(464,316)	(53,638)	(158,619)
Equity in earnings of investees	101,739	166,411	87,590
Total operational expenses / income	(1,217,302)	(878,820)	(1,025,032)
PROFIT BEFORE FINANCIAL RESULTS AND TAXES	2,141,381	1,988,818	2,121,496
Financial income	699,310	903,936	769,627
Financial expenses	(1,447,750)	(1,498,592)	(1,197,329)
Total financial results	(748,440)	(594,656)	(427,702)
OPERATING PROFIT	1,392,941	1,394,162	1,693,794
INCOME TAX AND SOCIAL CONTRIBUTION, Current	(379,943)	(589,322)	(698,023)
INCOME TAX AND SOCIAL CONTRIBUTION, Deferred	105,257	69,632	165,794
INCOME TAX AND SOCIAL CONTRIBUTION	(274,686)	(519,690)	(532,229)
NET INCOME	1,118,255	874,472	1,161,565
Attributed to controlling shareholders	1,033,626	895,772	1,109,549
Attributed to non-controlling interest	R$ 84629	R$ 21300	R$ 52016
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	R$ 3.60754	R$ 3.12641	R$ 3.87253
Class "A" Preferred
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	3.96830	3.43906	4.25990
Class "B" Preferred
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	R$ 3.96830	R$ 3.43906	R$ 4.25979

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of comprehensive income [abstract]
NET INCOME	R$ 1118255	R$ 874472	R$ 1161565
Items that will never be reclassified to profit or loss
Gain (losses) on post employment benefits	(46,506)	(88,906)	410,330
Gain (losses) on post employment benefits - equity	0	(852)	19,660
Gain (losses) on taxes on other comprehensive income	16,827	30,174	(139,059)
Items that are or maybe reclassified to profit or loss
Adjustments related to financial assets classified as available for sale	26,138	3,612	628
Taxes on other comprehensive income	(8,888)	(1,229)	(215)
Realization - gain on financial assets, net of taxes	(18,909)	0	0
Total comprehensive income, net of taxes	(31,338)	(57,201)	291,344
TOTAL COMPREHENSIVE INCOME	1,086,917	817,271	1,452,909
Attributed to controlling shareholders	1,002,411	838,506	1,400,398
Attributed to non-controlling interest	R$ 84506	R$ 21235	R$ 52511

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - BRL (R$) R$ in Thousands	Capital	Equity Valuation Adjustments: Deemed Cost	Equity Valuation Adjustments: Other Comprehensive Income	Profit Reserves: Legal Reserve	Profit Reserves: Profit Retention Reserve	Profit Reserves: Additional Proposed Dividends	Profit Reserves: Accumulated Profit	Shareholders' Equity	Attributable to Non-Controlling Interests	Total
Balance, beginning at Dec. 31, 2014	R$ 6910000	R$ 1137104	R$ 160140	R$ 685147	R$ 4516825	R$ 241753	R$ 0	R$ 13330689	R$ 352091	R$ 13682780
Net income (loss)							1,109,549	1,109,549	52,016	1,161,565
Other comprehensive income: Gain on financial assets, net of taxes			413					413	0	413
Other comprehensive income: actuarial gain (losses), net of taxes			290,436					290,436	495	290,931
Realization - gain on financial assets, net of taxes										0
Total comprehensive income			290,849				1,109,549	1,400,398	52,511	1,452,909
Realization - deemed cost, net of taxes		(90,441)					90,441	0	0	0
Deliberation of additional dividends proposed						(241,753)		(241,753)	(8,733)	(250,486)
Distribution of dividends with retained earnings								0	(48,601)	(48,601)
Allocation proposed to GSM: Legal reserve				59,637			(59,637)	0	0	0
Allocation proposed to GSM: Interest on own capital							(198,000)	(198,000)	0	(198,000)
Allocation proposed to GSM: Dividends							(128,795)	(128,795)	(29,315)	(158,110)
Allocation proposed to GSM: Profit retention reserve					813,558		(813,558)	0	0	0
Balance, ending at Dec. 31, 2015	6,910,000	1,046,663	130,709	744,784	5,330,383	0	0	14,162,539	317,953	14,480,492
Net income (loss)							895,772	895,772	(21,300)	874,472
Other comprehensive income: Gain on financial assets, net of taxes			2,383					2,383	0	2,383
Other comprehensive income: actuarial gain (losses), net of taxes			(59,649)					(59,649)	65	(59,584)
Realization - gain on financial assets, net of taxes										0
Total comprehensive income			(57,266)				895,772	838,506	(21,235)	817,271
Realization - deemed cost, net of taxes		(101,707)					101,707	0	0	0
Realization - actuarial gain			(19,933)		19,933			0	0	0
Deliberation of additional dividends proposed								0	(23,072)	(23,072)
Distribution of dividends with retained earnings								0	(9,342)	(9,342)
Capital increase	1,000,000				(1,000,000)			0	0	0
Allocation proposed to GSM: Legal reserve				47,932			(47,932)	0	0	0
Allocation proposed to GSM: Interest on own capital							(282,947)	(282,947)	0	(282,947)
Allocation proposed to GSM: Dividends								0	(4,260)	(4,260)
Allocation proposed to GSM: Profit retention reserve					666,600		(666,600)	0	0	0
Balance, ending at Dec. 31, 2016	7,910,000	944,956	53,510	792,716	5,016,916	0	0	14,718,098	260,044	14,978,142
Net income (loss)							1,033,626	1,033,626	84,629	1,118,255
Other comprehensive income: Gain on financial assets, net of taxes			17,250					17,250	0	17,250
Other comprehensive income: actuarial gain (losses), net of taxes			(29,556)					(29,556)	(123)	(29,679)
Realization - gain on financial assets, net of taxes			(18,909)					(18,909)	0	(18,909)
Total comprehensive income			(31,215)				1,033,626	1,002,411	84,506	1,086,917
Realization - deemed cost, net of taxes		(71,650)					71,650	0	0	0
Deliberation of additional dividends proposed								0	(11,053)	(11,053)
Approval of additional dividends in accordance with the 62nd Annual General Meeting					(223,266)			(223,266)	0	(223,266)
Allocation proposed to GSM: Legal reserve				51,682			(51,682)	0	0	0
Allocation proposed to GSM: Interest on own capital							(266,000)	(266,000)	0	(266,000)
Allocation proposed to GSM: Dividends							(23,401)	(23,401)	(30,836)	(54,237)
Allocation proposed to GSM: Profit retention reserve					764,193		(764,193)	0	0	0
Balance, ending at Dec. 31, 2017	R$ 7910000	R$ 873306	R$ 22295	R$ 844398	R$ 5557843	R$ 0	R$ 0	R$ 15207842	R$ 302661	R$ 15510503

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATIONAL ACTIVITIES
NET INCOME	R$ 1118255	R$ 874472	R$ 1161565
Adjustments to reconcile net income for the period with cash generated from operating activities
Unrealized monetary and cambial variation and debt charges - net	900,610	1,171,228	716,228
Interest - bonus from the grant of concession agreements under the quota system	(82,160)	(96,783)	0
Gain on transmission concession agreement	(129,769)	(98,780)	(110,893)
Reversal of estimated losses on transmission concession agreement	0	(29,025)	0
Gain on remeasurement of the cash flow from the RBSE assets	(361,156)	(809,639)	0
Result of the adoption of the Special Tax Regularization Program	(154,197)	0	0
Income tax and social contribution	379,943	589,322	698,023
Deferred income tax and social contribution	(105,257)	(69,632)	(165,794)
Equity in earnings of investees	(101,739)	(166,411)	(87,590)
Result of renegotiation of hydrological risk - GSF	0	(26,872)	(134,620)
Appropriation of acturial calculation of post-employment benefits	97,511	130,707	143,202
Appropriation of pension and healthcare contributions	153,069	142,735	133,428
Creation for research and development and energy efficiency programs	118,753	101,946	128,898
Recognition of fair value of accounts receivable related to concession	(57,080)	(132,741)	(217,713)
Sectorial financial assets and liabilities result	(767,040)	1,079,662	(858,170)
Depreciation and amortization	731,599	708,296	676,472
Net operating estimated losses, provisions and reversals	365,539	768,696	210,829
Result from the change of the investment valuation method	0	(52,107)	0
Result of disposal of investment	(28,650)	0	0
Impairment of accounts receivable related to concession	17	54	40,757
Loss on disposal of property, plant and equipment	64,508	27,316	41,715
Loss on disposal of intangible assets	42,740	47,434	30,026
Total	2,185,496	4,159,878	2,406,363
Decrease (increase) in assets
Trade accounts receivable	(322,814)	578,116	(1,022,952)
Dividends and interest on own capital received	44,334	154,877	62,070
CRC transferred to the Government of the State of Paraná	97,085	49,425	178,588
Judicial deposits	96,028	62,324	16,326
Sectorial financial assets	0	258,779	975,053
Accounts receivable related to the concession extension	0	0	321,409
Other receivables	(44,193)	15,244	(16,238)
Inventories	20,078	381	19,604
Income tax and social contribution	146,602	(69,989)	(55,241)
Other current taxes recoverable	87,884	(25,608)	49,229
Prepaid expenses	12,128	10,096	(5,814)
Related Parties	(667)	0	(49,911)
Total decrease (increase) in assets	136,465	1,033,645	472,123
Increase (decrease) in liabilities
Payroll, social charges and accruals	26,170	29,396	5,783
Suppliers	275,370	(666,864)	(173,809)
Other taxes	24,795	(62,239)	144,711
Post-employment benefits	(200,848)	(187,143)	(170,258)
Customer charges due	8,313	(135,746)	254,225
Research and development and energy efficiency	(104,512)	(58,831)	(99,729)
Payable related to the concession	(65,871)	(648,593)	(55,346)
Sectorial financial liabilities	419,220	0	0
Other accounts payable	(101,062)	(23,605)	8,377
Provisions for legal claims	(124,395)	(193,197)	(163,684)
Total increase (decrease) in liabilities	157,180	(1,946,822)	(249,730)
CASH GENERATED BY OPERATING ACTIVITIES	2,479,141	3,246,701	2,628,756
Income tax and social contribution paid	(335,087)	(859,784)	(488,289)
Loans and financing - interest due and paid	(532,033)	(362,128)	(452,924)
Debentures - interest due and paid	(622,815)	(547,971)	(366,815)
NET CASH GENERATED FROM OPERATING ACTIVITIES	989,206	1,476,818	1,320,728
CASH FLOWS FROM INVESTMENT ACTIVITIES
Financial investments	48,512	13,664	76,883
Loans and financing granted to related parties	(5,145)	(9,422)	(29,400)
Receipt of loans and financing granted to related parties	24,985	5,112	7,805
Disposal of investments	484,608	0	0
Additions in investments	(248,243)	(505,098)	(528,629)
Capital reduction of investees	0	74,983	0
Additions to property, plant and equipment	(1,205,508)	(1,284,436)	(752,529)
Customers contributions - property, plant and equipment	0	40	0
Additions to intangible assets	(806,240)	(928,727)	(968,802)
Customers contributions - intangible assets	125,858	122,809	243,054
NET CASH USED IN INVESTING ACTIVITIES	(1,581,173)	(2,511,075)	(1,951,618)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans and financing obtained from third parties	800,044	93,806	1,836,190
Issue of Debentures	2,242,521	1,822,965	1,168,633
Payments of principal - loans and financing	(971,187)	(226,973)	(1,170,987)
Payments of principal - debentures	(915,005)	(785,239)	(154,822)
Dividends and interest on own capital paid	(506,404)	(368,956)	(307,528)
NET CASH (USED IN) GENERATED FROM FINANCING ACTIVITIES	649,969	535,603	1,371,486
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	58,002	(498,654)	740,596
Cash and cash equivalents at the beginning of the period	982,073	1,480,727	740,131
Cash and cash equivalents at the end of the period	1,040,075	982,073	1,480,727
CHANGE IN CASH AND CASH EQUIVALENTS	R$ 58002	R$ 498654	R$ 740596

1. Operations

1. Operations	12 Months Ended
	Dec. 31, 2017
Operations
Operations	Companhia Paranaense de Energia (Copel, Company or Parent Company), with its headquarters at Rua Coronel Dulcídio, 800, Curitiba - State of Paraná, is a publicly-held mixed capital company controlled by the State of Paraná and its shares are traded on Corporate Governance Level 1 of the Special Segments Listing of B3 S.A. - Brasil, Bolsa Balcão and also on the New York Stock Exchange (NYSE) and on the Madrid Stock Exchange in the Latin American segment (Latibex). The core activities of Copel and its subsidiaries, regulated by the Brazilian Electricity Regulatory Agency (Aneel), linked to the Ministry of Mines and Energy (MME), is to research, study, plan, build and explore the production, transformation, distribution and trading of energy in any of its forms, primarily electricity. Furthermore, Copel participates in consortiums and in private sector and mixed-capital companies for the purpose of engaging in activities, primarily in the fields of energy, telecommunications, and natural gas. 1.1 Copel’s equity interests Copel has direct and indirect interests in subsidiaries (1.1.1), joint ventures (1.1.2), associates (1.1.3) and joint operations (1.1.4). 1.1.1 Subsidiaries Interest Subsidiaries Headquarters Main activities % Investor Copel Geração e Transmissão S.A. (Copel GeT) Curitiba/PR Production and transmission of electricity 100.0 Copel Copel Distribuição S.A. (Copel DIS) Curitiba/PR Distribution and marketing of electricity 100.0 Copel Copel Telecomunicações S.A. (Copel TEL) Curitiba/PR Telecommunication and communication 100.0 Copel Copel Renováveis S.A. (Copel REN) (a) Curitiba/PR Control and management of interests 100.0 Copel Copel Comercialização S.A. (Copel Energia) Curitiba/PR Commercialization of electricity 100.0 Copel Companhia Paranaense de Gás - Compagás Curitiba/PR Distribution of pipeline gas 51.0 Copel Elejor - Centrais Elétricas do Rio Jordão S.A. Curitiba/PR Production of electricity 70.0 Copel Araucária Ltda (UEG) Curitiba/PR Production of electricity from natural gas 20.0 Copel 60.0 Copel GeT São Bento Energia, Investimentos e Participações S.A. (São Bento) Curitiba/PR Control and management of interests 100.0 Copel GeT Nova Asa Branca I Energias Renováveis S.A. S. Miguel do Gostoso/RN Production of electricity from wind sources 100.0 Copel GeT Nova Asa Branca II Energias Renováveis S.A. Parazinho/RN Production of electricity from wind sources 100.0 Copel GeT Nova Asa Branca III Energias Renováveis S.A. Parazinho/RN Production of electricity from wind sources 100.0 Copel GeT Nova Eurus IV Energias Renováveis S.A. Touros/RN Production of electricity from wind sources 100.0 Copel GeT Santa Maria Energias Renováveis S.A. Maracanaú/CE Production of electricity from wind sources 100.0 Copel GeT Santa Helena Energias Renováveis S.A. Maracanaú/CE Production of electricity from wind sources 100.0 Copel GeT Ventos de Santo Uriel S.A. João Câmara/RN Production of electricity from wind sources 100.0 Copel GeT Cutia Empreendimentos Eólicos S.A. (Cutia) Curitiba/PR Control and management of interests 100.0 Copel GeT GE Olho D’Água S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 São Bento GE Boa Vista S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 São Bento GE Farol S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 São Bento GE São Bento do Norte S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 São Bento Central Geradora Eólica São Bento do Norte I S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Bento do Norte II S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Bento do Norte III S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel I S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel II S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel III S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Guajiru S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Jangada S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Potiguar S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Cutia S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Maria Helena S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Esperança do Nordeste S.A.(b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Paraíso dos Ventos do Nordeste S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Copel Brisa Potiguar S.A. was incorporated by Copel REN on 12.20.2017 (a) Company management is assessing whether a business purpose change or a closure and transfer of assets to the shareholder is required. (b) Pre-operating stage. 1.1.2 Joint ventures Interest Joint ventures Headquarters Main activity % Investor Voltalia São Miguel do Gostoso I Participações S.A. São Paulo/SP Interests in companies 49.0 Copel Paraná Gás Exploração e Produção S.A. (a) Curitiba/PR Exploration of natural gas 30.0 Copel Costa Oeste Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 51.0 Copel GeT Marumbi Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 80.0 Copel GeT Transmissora Sul Brasileira de Energia S.A. Florianópolis/SC Transmission of electricity 20.0 Copel GeT Caiuá Transmissora de Energia S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT Integração Maranhense Transmissora de Energia S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT Matrinchã Transmissora de Energia (TP NORTE) S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT Guaraciaba Transmissora de Energia (TP SUL) S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT Paranaíba Transmissora de Energia S.A. Rio de Janeiro/RJ Transmission of electricity 24.5 Copel GeT Mata de Santa Genebra Transmissão S.A. (b) Rio de Janeiro/RJ Transmission of electricity 50.1 Copel GeT Cantareira Transmissora de Energia S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT (a) Project activities came to a halt in connection with a Public Class Action. Consortium members have requested the National Oil Agency (ANP) a release from contractual obligations without encumbrances to bidders, and eventual return of sign-up bonus, reimbursement of costs incurred and release from guarantees given. (b) Pre-operating stage. 1.1.3 Associates Associated companies Headquarters Main activity Interest % Investor Dona Francisca Energética S.A. Agudo/RS Production of electricity 23.0303 Copel Foz do Chopim Energética Ltda.(a) Curitiba/PR Production of electricity 35.77 Copel Carbocampel S.A. Figueira/PR Coal exploration 49.0 Copel Dois Saltos Empreendimentos de Geração de Energia Elétrica Ltda. (b) Curitiba/PR Production of electricity 30.0 Copel Copel Amec S/C Ltda. - em liquidação Curitiba/PR Services 48.0 Copel Sercomtel S.A. Telecomunicações (c) Londrina/PR Telecommunications 45.0 Copel Dominó Holdings Ltda. (d) Curitiba/PR Interests in companies 49.0 Copel Energia GBX Tietê II Empreendimentos Participações S.A. São Paulo/SP Incorporation of real estate projects 19.31 UEG (a) In February 2018, the associated Foz do Chopim Energética Ltda. was transferred from Copel to Copel GeT, through an increase in the capital stock. (b) Pre-operating stage. (c) Investment reduced to zero due to the impairment tests. (d) In November 2017, the company was transformed from a corporation into a limited liability company and the investment was changed from a joint venture to an associate. 1.1.4 Joint operations (consortiums) Joint operations Interest (%) Copel GeT Other consortium members Hydroelectric Power Plant Gov. Jayme Canet Júnior (Mauá) 51.0 Eletrosul Centrais Elétricas S.A. (49.0%) Hydroelectric Power Plant Baixo Iguaçu (Note 19.7.1) (a) 30.0 Geração Céu Azul S.A (subsidiary of Neoenergia S.A.) (70%) (a) Pre-operating stage.

2. Concessions and Authorizatio

2. Concessions and Authorizations	12 Months Ended
	Dec. 31, 2017
Concessions And Authorizations
Concessions and Authorizations	2.1 Concessions contracts or authorizations obtained by Copel Copel Interest % Maturity Concession agreement / authorization of the equity Copel DIS Contract 046/1999, extended by 5th addendum to the contract 100 07.07.2045 Copel TEL Authorization Term 54/2003 - Anatel/SVP/PVST 100 Indeterminate Authorization Term 305/2012 - Anatel/SVP/PVST 100 Indeterminate Elejor Contract 125/2001 - HPP Fundão and Santa Clara 70 05.28.2037 Authorization - SHP Fundão I and SHP Santa Clara I - 753/2002 and 757/2002 70 12.18.2032 Dona Francisca Energética Contract 188/1998 - HPP Dona Francisca 23 08.27.2033 Foz do Chopim Authorization 114/2000 - SHP Arturo Andreoli 36 04.23.2030 UEG Araucária Authorization 351/1999 - TPP Araucária (60% Copel GET) 20 12.22.2029 Compagás (2.1.1) Concession gas distribution contract 51 01.20.2019 Dois Saltos (a) Authorization 5,204/2015 30 04.22.2045 Paraná Gás (1.1.2 - a) PART-T-300_R12 4861-.0000.99/2014-00 - ANP 30 05.15.2045 Usina de Energia Eólica São João S.A. (b) MME Ordinance 173 /2012 - WPP São João 49 03.25.2047 Usina de Energia Eólica Carnaúba S.A. (b) MME Ordinance 204 /2012 - WPP Carnaúbas 49 04.08.2047 Usina de Energia Eólica Reduto S.A. (b) MME Ordinance 230 /2012 - WPP Reduto 49 04.15.2047 Usina de Energia Eólica Santo Cristo S.A. (b) MME Ordinance 233/2012 - WPP Santo Cristo 49 04.17.2047 (a) Building under construction. (b) Subsidiaries of Voltalia São Miguel do Gostoso I Participações S.A. Hydroelectric Power Plant - HPP Small Hydroelectric Plant - SHP Thermal Power Plant - TPP Wind Power Plant - WPP 2.1.1 Compagás Compagás is a party to a concession agreement entered into with the Concession Grantor, the State of Paraná, setting July 6, 2024 as the expiry date of the concession. Such date has always been announced and considered for assessment of the balances of the prior-year financial statements. On December 7, 2017, the State of Paraná published Supplementary Law 205, introducing a new interpretation of the expiry of the concession, understanding that expiry will be on January 20, 2019. The management board of Compagás, its Parent company and other shareholders are evaluating and questioning the effects of the aforesaid law, understanding that they conflict with the provisions of the concession agreement currently in force. However, as by the end of issuance of these financial statements such discussion had not yet been closed and that law continues in force, the effects on the financial statements for 2017 had to be taken into consideration. Management will continue to make its best efforts to protect the Company interests, aiming to appropriately settle the impacts of the new interpretation given by the Concession Grantor and find alternatives necessary to maintain the concession in a sustainable manner. The impacts on Compagás financial statements for 2017 by accelerating the expiry of the concession are as follows: End of concession in 2024 End of concession 12.31.2017 Effects in 2019 STATEMENTS OF FINANCIAL POSITION Noncurrent assets Accounts receivable related to the concession (Note 10.5) 148,868 154,800 303,668 Intangible assets (Note 20.3) 198,688 (154,800) 43,888 STATEMENTS OF INCOME Net operating revenue Fair value of assets from the indemnity for the concession (197) 41,078 40,881 2.2 Concession contracts or authorizations obtained by Copel GeT and its investees Copel GeT Interest % Maturity ONEROUS CONCESSION BY THE USE OF PUBLIC PROPERTY - UBP Generation Concession 001/2007 51 07.02.2042 Generation concession 001/2011 100 01.16.2046 Ordinance 133/2011 100 02.27.2046 Generation Concession 002/2012 30 09.13.2049 Generation Concession 007/2013 HPP Apucaraninha 100 10.12.2025 HPP Chaminé 100 08.16.2026 HPP Derivação do Rio Jordão 100 11.15.2029 HPP Cavernoso 100 01.07.2031 PUBLIC SERVICE CONCESSIONS Generation concession 045/1999 TPP Figueira 100 03.26.2019 HPP Gov. Bento Munhoz da Rocha Neto (Foz do Areia) 100 09.17.2023 HPP São Jorge 100 12.03.2024 HPP Guaricana 100 08.16.2026 HPP Gov. Ney Aminthas de Barros Braga (Segredo) 100 11.15.2029 HPP Gov. José Richa (Salto Caxias) 100 05.04.2030 Authorization 278/1999 100 09.28.2029 Dispatch 182/2002 - Hydroelectric Generating Plant - HGP Salto do Vau (only register with ANEEL) 100 - Generation concession 002/2016 - 100 01.05.2046 In progress for homologation from ANEEL 100 - Authorization Aneel 5,373/2015 100 - Concession agreement / authorization of the equity UEG Araucária Authorization 351/1999 - TPP Araucária (20% - Copel) 60 12.22.2029 Nova Asa Branca I MME Ordinance 267/2011 - WPP Asa Branca I 100 04.24.2046 Nova Asa Branca II MME Ordinance 333/2011 - WPP Asa Branca II 100 05.30.2046 Nova Asa Branca III MME Ordinance 334/2011 - WPP Asa Branca III 100 05.30.2046 Nova Eurus IV MME Ordinance 273/2011 -WPP Eurus IV 100 04.26.2046 Santa Maria MME Ordinance 274/2012 - WPP SM 100 05.07.2047 Santa Helena MME Ordinance 207/2012 - WPP Santa Helena 100 04.08.2047 Ventos de Santo Uriel MME Ordinance 201/2012 - WPP Santo Uriel 100 04.08.2047 GE Boa Vista MME Ordinance 276 /2011 - WPP Dreen Boa Vista 100 04.27.2046 GE Farol MME Ordinance 263 /2011 - WPP Farol 100 04.19.2046 GE Olho D’Água MME Ordinance 343 /2011 - WPP Dreen Olho D'Água 100 05.31.2046 GE São Bento do Norte MME Ordinance 310 /2011 - WPP Dreen São Bento do Norte 100 05.18.2046 Esperança do Nordeste MME Ordinance 183/2015 - WPP Esperança do Nordeste (a) 100 05.10.2050 Paraíso dos Ventos do Nordeste MME Ordinance 182/2015 - WPP Paraíso dos Ventos do Nordeste (a) 100 05.10.2050 Usina de Energia Eólica Jangada Resolution 3,257/2011 - WPP GE Jangada (a) 100 01.04.2042 Maria Helena Resolution 3,259/2011 - WPP GE Maria Helena (a) 100 01.04.2042 Usina de Energia Eólica Potiguar MME Ordinance 179/2015 - WPP Potiguar (a) 100 05.10.2050 Usina de Energia Eólica Guajiru Resolution 3,256/2011 - WPP Dreen Guajiru (a) 100 01.04.2042 Usina de Energia Eólica Cutia Resolution 3,258/2011 - WPP Dreen Cutia (a) 100 01.04.2042 São Bento do Norte I Ordinance 349/2015 - WPP São Bento do Norte I (a) 100 08.03.2050 São Bento do Norte II Ordinance 348/2015 - WPP São Bento do Norte II (a) 100 08.03.2050 São Bento do Norte III Ordinance 347/2015 - WPP São Bento do Norte III (a) 100 08.03.2050 São Miguel I Ordinance 352/2015 - WPP São Miguel I (a) 100 08.03.2050 São MigueI lI Ordinance 351/2015 - WPP São Miguel II (a) 100 08.03.2050 São Miguel III Ordinance 350/2015 - WPP São Miguel III (a) 100 08.03.2050 (a) Building under construction. Copel GeT Interest % Maturity Transmission lines and substations concession agreements Contract 060/2001 (extended by 3rd addendum to the contract) - Transmission facilities – several joint ventures 100 12.31.2042 Contract 075/2001 - Transmission line Bateias - Jaguariaíva 100 08.16.2031 Contract 006/2008 - Transmission line Bateias - Pilarzinho 100 03.16.2038 Contract 027/2009 - Transmission line Foz do Iguaçu - Cascavel Oeste 100 11.18.2039 Contract 010/2010 - Transmission line Araraquara 2 - Taubaté (a) 100 10.05.2040 Contract 015/2010 - Substation Cerquilho III 100 10.05.2040 Contract 022/2012 - Transmission line - Foz do Chopim - Salto Osório C2; Transmission line 230 kV Londrina - Figueira 100 08.26.2042 Contract 002/2013 - Transmission line - Assis - Paraguaçu Paulista II; Substation 230/88 kV Paraguaçu Paulista II 100 02.24.2043 Contract 005/2014 - Transmission line - Bateias - Curitiba Norte; Substation 230/138 kV Curitiba Norte 100 01.28.2044 Contract 021/2014 - Transmission line Foz do Chopim - Realeza; Substation Realeza 230/138 kV - Pátio novo 230 kV 100 09.04.2044 Contract 022/2014 - Transmission line Assis - Londrina 100 09.04.2044 Contract 006/2016 - Transmission line 525kV Curitiba Leste - Blumenau C1 (a) 100 04.06.2046 Contract 006/2016 - Transmission line 230 kV Uberaba - Curitiba Centro C1 e C2 (Underground) (a) Contract 006/2016 - Substation 230/138 kV Curitiba Centro (SF6) - 230/138 kV - 2 x ATF 150 MVA (a) Contract 006/2016 - Substation 230/138 kV Medianeira (Pátio novo 230 kV) - 2 x 150 MVA (a) Contract 006/2016 - Transmission line 230 kV Baixo Iguaçu - Realeza (a) Contract 006/2016 - Substation 230/138 kV Andirá Leste - 2 x ATR 150 MVA (a) Concession agreement / authorization of the equity Costa Oeste Transmissora Contract 001/2012 - Transmission line Cascavel Oeste - Umuarama; Substation Umuarama 230/20138 kV 51 01.11.2042 Transmissora Sul Brasileira Contract 004/2012 - Transmission line Nova Santa Rita - Camaquã 3; 20 05.09.2042 Transmission line 230 kV Camaquã 3 - Quinta; Transmission line 525 kV Salto Santiago - Itá; Transmission line 525 kV Itá - Nova Santa Rita; Substation Camaquã 3 230/69/2013,8 kV Caiuá Transmissora Contract 007/2012 - Transmission line Umuarama - Guaíra; Transmission line 230 kV Cascavel Oeste - Cascavel Norte; 49 05.09.2042 Substation Santa Quitéria 230/69-13,8 kV; Substation Cascavel Norte 230/20138-13,8 kV Marumbi Transmissora Contract 008/2012 - Transmission line Curitiba - Curitiba Leste; Substation Curitiba Leste 525/230 kV 80 05.09.2042 Integração Maranhense Contract 011/2012 - Transmission line Açailândia - Miranda II 49 05.09.2042 Matrinchã Transmissora Contract 012/2012 - Transmission line Paranaíta - Ribeirãozinho; Transmission line 500 kV Paranaíta - Cláudia; 49 05.09.2042 Substation Cláudia 500 kV; Transmission line 500 kV Cláudia - Paranatinga; Substation Paranatinga 500 kV; Transmission line 500 kV Paranatinga - Ribeirãozinho Guaraciaba Transmissora Contract 013/2012 - Transmission line Ribeirãozinho - Marimbondo II; 49 05.09.2042 Transmission line 500 kV Ribeirãozinho - Rio Verde Norte; Transmission line 500 Rio Verde Norte - Marimbondo II; Sectioning of Transmission lines 500 kV Marimbondo - Araraquara, at Substation Marimbondo II; Substation Marimbondo II 500 kV Paranaíba Transmissora Contract 007/2013 - Transmission line - T 500 kV Barreiras II - Rio das Éguas; 24.5 05.01.2043 Transmission line 500 kV Rio das Éguas - Luziânia; Transmission line 500 kV Luziânia - Pirapora 2 Mata de Santa Genebra Contract 001/2014 - Transmission line - Itatiba - Bateias (a); Transmission line 500 kV Itatiba - Bateias (a); 50.1 05.13.2044 Transmission line 500 kV Araraquara 2 - Itatiba (a); Transmission line 500 kV Araraquara 2 - Fernão Dias (a); Substation Santa Bárbara D'Oeste 440 kV (a); Substation Itatiba 500 kV (a); Substation 500/440 kV Fernão Dias (a) Cantareira Transmissora Contract 019/2014 - Transmission line - Estreito - Fernão Dias (a) 49 09.04.2044 (a) Buildings under construction.

3. Basis of Preparation

3. Basis of Preparation	12 Months Ended
	Dec. 31, 2017
Basis Of Preparation
Basis of Preparation	3.1 Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board, IASB. Company's management believes that all the relevant information used in its management is evidenced in the consolidated financial statements. The issuance of the consolidated financial statements was approved by Management on May 14, 2018. 3.2 Functional and presentation currency The financial statements are presented in Brazilian Reais, which is the functional currency of the Company. The financial information has been rounded to the nearest thousand, unless otherwise indicated. 3.3 Basis of measurement The financial statements were prepared based on the historical cost, except for certain financial instruments measured at fair value and investments, as described in the respective accounting policies and notes. 3.4 Use of estimates and judgments In the preparation of these financial statements, Management used judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses of the Company. Actual results may differ from those estimates. Estimates and assumptions are reviewed on a continuous basis. Reviews of estimates are recognized in the period in which it is revised (prospective basis). 3.4.1 Judgments Information about judgment referring to the adoption of accounting policies which impacts significantly the amounts recognized in the consolidated financial statements, except those involving estimates, is included in the following notes: · Note 4.2 - Basis of consolidation; and · Note 4.3 - Financial instruments. 3.4.2 Uncertainties on assumptions and estimates Information on uncertainties related to assumptions and estimates that pose a significant risk of resulting in a material adjustment within the next financial year is included in the following notes: · Notes 4.3.8 and 9 – Net sectorial financial assets and liabilities; · Notes 4.5 and 19 - Property, plant and equipment; · Notes 4.6 and 20 - Intangible assets; · Notes 4.7 and 19.9 - Impairment of assets; · Notes 4.8 and 30 - Provisions for legal claims; · Note 4.9.1 - Unbilled revenues; · Note 4.9.2 - Interest; · Note 4.11 - Power purchase and sales transactions in the Spot Market (Electric Energy Trading Chamber – CCEE); · Note 7.3 - Allowance for doubtful accounts; · Note 10.4 - Remeasurement of RBSE assets; · Note 11 - Accounts receivable related to concession compensation; · Note 13.2 - Deferred income tax and social contribution; and · Note 25 - Post-employment benefits. 3.5 Management's Judgment on Going Concern Management has concluded that there are no material uncertainties that cast doubt on the Company’s ability to continue as a going concern. No events or conditions were identified that, individual or in the aggregate, may raise significant doubts on its ability to continue as a going concern. The main bases of judgment used for such conclusion are: (i) main activities resulting from long-term concessions; (ii) robust shareholders equity; (iii) strong operating cash generation, including financial capacity to settle commitments entered into with financial institutions; (iv) historical series of profits in the last fiscal years; and (v) fulfillment of the objectives and targets set forth in the Company's Strategic Planning, which is approved by Management, monitored and reviewed periodically, seeking the continuity of its activities.

4. Significant Accounting Polic

4. Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Significant Accounting Policies
Significant Accounting Policies	4.1 Restatement of comparative balances The Company’s management adjusted the consolidated financial statements at December 31, 2016 and December 31, 2015 as follows: 4.1.1 Investments During the preparation of our unaudited consolidated interim financial information as of September 30, 2017, the Company's Management identified an investment by its indirect subsidiary UEG Araucária Ltda. in a Multimarket Investment Fund, which held shares of other investment funds that in turn invested in a private company, whose main asset was a real estate development. As of September 30, 2017, such investment corresponded to R$157,079 and was recognized under “Bonds and Securities”, in current assets, because, according to information delivered by the management of UEG Araucária to the Company’s Management, that investment was made in a wholly-owned fund, whose benchmark was 103.5% of the CDI (Interbank Deposit Certificate) rate and that was composed of shares issued by other investment funds and government bonds, with immediate liquidity and that were available for sale. This investment amounted to R$165,749 as of December 31, 2016 and R$111,760 as of December 31, 2015, and was also recognized under “Bonds and Securities”. In order to determine the value of such investment and its accounting classification, as well as the extent of any possible impact, the Company's Management used independent appraisers and legal advisers in accordance with best governance practices, including an internal investigation into the circumstances of the investment. The valuation has already been concluded and the investigations are in their final stage. These investigations found that the investment occurred strictly in the UEG Araucária and violated Copel’s investment policy, which authorizes investments in wholly-owned investment funds only to the extent such funds invest exclusively in bonds issued by the Brazilian federal government or by financial institutions controlled by the Brazilian federal government. Based on the information available during the preparatioan of the consolidated financial statements for 2017, we concluded that it is necessary to recognize a provision for the impairment of the investment in light of its specific characteristics, including the status of its underlying real estate development and the outlook for its future cash flow generation. We also determined that this provision should have been recorded in prior years because the information known during the preparation of those consolidated financial statements was already available at that time and should have been considered in preparing the consolidated financial statements for 2016 and 2015. In the course of preparing our consolidated financial statements, were analyzed all legal and corporate documents of the investment fund and it was concluded that from July 2015, UEG Araucária started to have significant influence in the private company, even though indirectly. Thus, from July 2015, the remaining balance of the investment, until then classified as a financial instrument measured by its fair value, became measured and disclosed as an associate, and the effects of the change in the asset classification were recorded in the company's profit or loss of that year. Supported by a report prepared in March 2018 by independent appraisers engaged by Copel, the Company's Management determined the fair value of the financial instrument as of July 2015, identifying the necessity to reduce the asset by R$99,031, with the corresponding increase in financial expenses. From then on, the remaining balance, became an investment in an associate, was decreased by an additional provision for devaluation of R$4,955, with the corresponding decrease in equity in earnings of investees in the consolidated financial statements for the fiscal year ended December 31, 2015. Accordingly, the total reduction on January 1, 2016 was R$103,986. In the consolidated financial statements for the fiscal year ended December 31, 2016, additional provision for devaluation of R$52,201, of which R$55,284 was the result of equity in earnings of investees, R$4,300 as financial expense and R$7,383 as financial income. Hence, the consolidated financial statements at December 31, 2016 and December 31, 2015, presented for comparative purposes, have been restated so that the remaining balances of these investment, in the amounts of R$9,562 at December 31, 2016 and R$7,774 at December 31, 2015 were also reclassified to non-current assets, as Investments. 4.1.2 Provisions for legal claims - CVA tax regime In 2017 Copel recognized prior period adjustments to the account of provisions related to tax litigation due to the taxation of the Sectorial financial assets and liabilities currently classified as Sectorial financial assets and liabilities. The impact of these adjustments represents at December 31, 2016 an increase by R$31,995 in Financial expenses versus Provision for legal claims, in noncurrent liabilities, and an increase by R$10,878 in Deferred income tax and social contribution in the income statement versus Deferred taxes, in noncurrent assets. The loss for the year incurred by Copel increased by R$21,117. 4.1.3 Effects of restatement of comparative balances Based on the guidelines of IAS 8 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors, the Statements of Financial Position and Statements of Income, of Comprehensive Income, of Changes in Equity and of Cash Flows are being restated for comparison purposes: 12.31.2016 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 30,434,209 (145,309) 30,288,900 Current assets 4,402,990 (165,749) 4,237,241 Bonds and securities 302,398 (165,749) 136,649 Noncurrent assets 26,031,219 20,440 26,051,659 Deferred income tax and social contribution 803,477 10,878 814,355 Investments 2,334,950 9,562 2,344,512 Liabilities 30,434,209 (145,309) 30,288,900 Noncurrent liabilities 9,622,727 31,995 9,654,722 Provisions for legal claims 1,241,343 31,995 1,273,338 Equity 15,155,446 (177,304) 14,978,142 Attributable to controlling shareholder's 14,864,165 (146,067) 14,718,098 Profit retention reserve 5,162,983 (146,067) 5,016,916 Attributable to non-controlling interest 291,281 (31,237) 260,044 STATEMENTS OF INCOME Operational expenses / income (823,536) (55,284) (878,820) Equity in earnings of investees 221,695 (55,284) 166,411 Profit before financial results and taxes 2,044,102 (55,284) 1,988,818 Financial results (565,744) (28,912) (594,656) Financial income 896,553 7,383 903,936 Financial expenses (1,462,297) (36,295) (1,498,592) Operating profit 1,478,358 (84,196) 1,394,162 Income tax and social contribution (530,568) 10,878 (519,690) Deferred income tax and social contribution 58,754 10,878 69,632 Net income 947,790 (73,318) 874,472 Attributed to controlling shareholders 958,650 (62,878) 895,772 Attributed to non-controlling interest (10,860) (10,440) (21,300) STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes (57,201) - (57,201) Comprehensive income 890,589 (73,318) 817,271 Attributed to controlling shareholders 901,384 (62,878) 838,506 Attributed to non-controlling interest (10,795) (10,440) (21,235) STATEMENTS OF CHANGES IN EQUITY Net income 947,790 (73,318) 874,472 Equity 15,155,446 (177,304) 14,978,142 STATEMENTS OF CASH FLOWS Cash flows from operational activities 1,476,818 - 1,476,818 Net income 947,790 (73,318) 874,472 Unrealized monetary and exchange variations - net 1,142,316 28,912 1,171,228 Deferred income tax and social contribution (58,754) (10,878) (69,632) Equity in earnings of investees (221,695) 55,284 (166,411) Cash flows from investment activities (2,511,075) - (2,511,075) Cash flows from financing activities 535,603 - 535,603 Change in cash and cash equivalents (498,654) - (498,654) Basic and diluted earnings per share attributable to shareholders of parent company: Common shares 3.34587 (0.21946) 3.12641 Class “A” preferred shares 3.68045 (0.24139) 3.43906 Class “B” preferred shares 3.68045 (0.24139) 3.43906 12.31.2015 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 28,947,657 (103,986) 28,843,671 Current assets 6,933,397 (111,760) 6,821,637 Bonds and securities 406,274 (111,760) 294,514 Noncurrent assets 22,014,260 7,774 22,022,034 Investments 2,224,710 7,774 2,232,484 Liabilities 28,947,657 (103,986) 28,843,671 Equity 14,584,478 (103,986) 14,480,492 Attributable to controlling shareholder's 14,245,728 (83,189) 14,162,539 Profit retention reserve 5,413,572 (83,189) 5,330,383 Attributable to non-controlling interest 338,750 (20,797) 317,953 STATEMENTS OF INCOME Operational expenses / income (1,020,077) (4,955) (1,025,032) Equity in earnings of investees 92,545 (4,955) 87,590 Profit before financial results and taxes 2,126,451 (4,955) 2,121,496 Financial results (328,671) (99,031) (427,702) Financial expenses (1,098,298) (99,031) (1,197,329) Operating profit 1,797,780 (103,986) 1,693,794 Net income 1,265,551 (103,986) 1,161,565 Attributed to controlling shareholders 1,192,738 (83,189) 1,109,549 Attributed to non-controlling interest 72,813 (20,797) 52,016 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 291,344 - 291,344 Comprehensive income 1,556,895 (103,986) 1,452,909 Attributed to controlling shareholders 1,483,587 (83,189) 1,400,398 Attributed to non-controlling interest 73,308 (20,797) 52,511 STATEMENTS OF CHANGES IN EQUITY Net income 1,265,551 (103,986) 1,161,565 Equity 14,584,478 (103,986) 14,480,492 STATEMENTS OF CASH FLOWS Cash flows from operational activities 1,320,728 - 1,320,728 Net income 1,265,551 (103,986) 1,161,565 Unrealized monetary and exchange variations - net 617,197 99,031 716,228 Equity in earnings of investees (92,545) 4,955 (87,590) Cash flows from investment activities (1,951,618) - (1,951,618) Cash flows from financing activities 1,371,486 - 1,371,486 Change in cash and cash equivalents 740,596 - 740,596 Basic and diluted earnings per share attributable to shareholders of parent company: Common shares 4.16287 (0.29034) 3.87253 Class “A” preferred shares 4.57807 (0.31817) 4.25990 Class “B” preferred shares 4.56917 (0.30938) 4.25979 4.2 Basis of consolidation 4.2.1 Calculation of equity in earnings of investees Payment of dividends decreases the carrying value of investments. When required, for calculation of equity in earnings of investees, the investees' financial statements are adjusted to adapt their policies to the Parent Company's accounting policies. 4.2.2 Subsidiaries The subsidiaries are entities to which the investor is exposed to, or has a right over the variable returns arising from its involvement with them and has the ability to affect those returns exerting its power over the entities. The financial statements of the subsidiaries are included in the consolidated financial statements as from the date they start to be controlled by the Company until the date such control ceases. The balances of the subsidiaries’ assets and liabilities, and profit or loss, are consolidated and transactions between consolidated companies are eliminated. 4.2.3 Interest of non-controlling shareholders Non-controlling interest is presented in equity, separately from the equity attributable to the Parent Company's shareholders. Profits, losses and other comprehensive income are also allocated separately from the ones allocated to the Parent Company's shareholders, even if this results in non-controlling interest having a deficit balance. 4.2.4 Joint ventures and associates Joint ventures are entities over which the Company, subject to an agreement, has the ability to affect returns exerting its power in conjunction with other parties, irrespective of the percentage of interest in the voting capital. Associates are entities over which the Company exerts significant influence regarding financial and operational decisions, without control. When the share in losses of a joint venture or associate equals or exceeds the accounting balance of the investor’s equity interest in the investee, the investor should discontinue the recognition of its share in future losses. Additional losses will be considered, and a liability will be recognized, only if the investor incurs legal or constructive obligations, or performs payments on behalf of the investee. Should the investee subsequently determine profits, the investor should resume the recognition of its interest in these profits only after the point at which the portion to which it is entitled to in these subsequent profits equals its share in unrecognized losses. 4.2.5 Joint operations (consortiums) Joint operation is a joint business according to which parties that jointly control the business have rights on assets and obligations regarding liabilities related to the business. Joint operations are recorded in the Company which is holding the share, in proportion to the quotas of assets, liabilities and income (loss). 4.3 Financial instruments The Company does not use derivative financial instruments. Non-derivative financial instruments are recognized on the trading date, i.e. when the obligation or right arises. They are initially recognized at fair value plus any directly attributable transaction costs. Fair values are determined based on the market quotation, for financial instruments traded in active markets, and for those with no quotations available on the market, fair values are determined by the present value of expected cash flows method. After the initial recognition, the non-derivative financial instruments are measured as described below: Financial assets 4.3.1 Financial instruments at fair value through profit or loss Financial instruments designated as such upon initial recognition are classified as held for trading and if the Company manages these investments and make purchase or sale decisions based on their fair value in the context of an investment and risk management strategy. After initial recognition, transaction costs and attributable interests, when incurred, are recognized through profit and loss. 4.3.2 Loans and receivables This category only comprises non-derivative assets with fixed or determinable payments which are not quoted in any active markets. They are measured using the amortized cost or effective interest rate methods. 4.3.3 Financial instruments available-for-sale The initial and subsequent measurement of financial instruments classified as “available for sale” is based on their fair value. The changes in the fair value resulting from the difference between the market interest rates and the effective interest rates are recognized in other comprehensive income, net of taxes. Interest set at the beginning of the agreement, calculated based on the effective interest rate method, as well as any changes in expected cash flows, are recognized directly in income for the period. At settlement of a financial instrument classified as available for sale, any gains or losses recognized in OCI are reclassified to income for the year. 4.3.4 Financial instruments held to maturity If the Company is interested in and capable of holding any financial assets until maturity, they are classified as held to maturity. They are measured at amortized cost using the effective interest rate method, deducting any reductions in their recoverable value. Financial liabilities and equity instruments 4.3.5 Financial liabilities measured at fair value through profit or loss Financial liabilities designated as such upon initial recognition are classified as held for trading. They are stated at fair value and related gains or losses are recognized in income. The net losses or gains recognized in the income statement also include interest paid on the financial liability. 4.3.6 Other financial liabilities Other financial liabilities are measured at amortized cost, using the effective interest method. This method is also used to allocate interest expense of these liabilities for the period. The effective interest rate is the rate that exactly discounts estimated future cash flows (including fees paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) over the expected life of the financial liability or, when appropriate, over a shorter period, to the net carrying amount of the financial liability. 4.3.7 Derecognition of financial liabilities The Company derecognizes financial liabilities only when its obligations are discharged, canceled or settled. The difference between the book value of the derecognized financial liability and the corresponding disbursement made or to be made is recorded to income. Net sectorial financial assets and liabilities and related to the concession 4.3.8 Net sectorial financial assets and liabilities An amendment to the concession agreement of distribution companies, approved by ANEEL Order No. 4,621/2014, provides that, in the event of termination of the concession for any reason, the residual values of Part A items and other financial components not recovered or returned through tariff are incorporated in the calculation of compensation or deducted from unamortized assets indemnity values, thus protecting rights or obligations of the distribution company to the Granting Authority. Accordingly, the related sectorial financial assets and liabilities comply with the criteria established by the conceptual framework for Financial Reporting issued by IASB, mandating the recognition of such sector financial assets and liabilities of electricity distribution companies as from the year 2014. Thus, Copel Distribuição recognized the related sector financial assets and liabilities in its statutory financial statements in December 2014. The Company accounts for variations in sectorial financial assets and liabilities when there is a probable expectation that future revenue, equivalent to the costs incurred, will be billed and charged, resulting in the direct transfer of costs at an adjusted tariff according to the parametric formula defined in the concession agreement. The balance of these variations is retained and updated until the next tariff adjustment / review, when the Granting Authority authorizes the transfer in the Company’s tariff basis and consequently the transfer to the consumer in the next annual cycle, which occurs as from June 24 of each year. 4.3.9 Accounts receivable related to the concession Power transmission concession These refer to receivables in connection with the power transmission concession agreements and include the following amounts: (i) revenues from the construction of transmission infrastructure for use by system users; (ii) the financial return on these revenues guaranteed by the Granting Authority during the concession period. Revenues under power transmission concession agreements are collected by making infrastructure available to system users and are not subject to demand risk, and are thus considered guaranteed revenues, called Annual Permitted Revenues (Receita Anual Permitida or RAP, in Portuguese) to be received during the concession period. Amounts are billed monthly to the users of this infrastructure, pursuant to reports issued by the National System Operator (Operador Nacional do Sistema or ONS, in Portuguese). Upon expiration of the concession, any uncollected amounts related to the construction of infrastructure shall be received directly from the Granting Authority, as an unconditional right to cash reimbursement pursuant to the concession agreement, as compensation for investments made and not recovered through tariffs (RAP). These financial assets do not have active market, have fixed and determinable cash flows, and therefore are classified as “loans and receivables”. They are initially estimated based on their respective fair values and later measured according to the amortized cost calculated under the effective interest rate method. Specifically to the Concession Agreement 060/2001, the subsequent additions, which represents expansion, improvement or enhancement of infrastructure, are recognized as a concession financial asset by virtue of representing the future generation of additional operating cash, according to specific rules from the Granting Authority. Power distribution service concession These refer to reimbursements set forth in the public power distribution service concession agreements, which the Company understands as an unconditional right to cash payments from the Granting Authority upon expiration of the concession. These reimbursements are designed to reimburse Copel DIS for the investments made in infrastructure, which have not been recoverable through the collection of tariffs at the end of the concession because of their useful lives being longer than the term of said concession. Since these financial assets do not have determinable fixed cash flows - as the Company operates under the assumption that the value of the corresponding reimbursements will be based on the replacement cost of the concession assets and as they do not feature the necessary characteristics to be classified under any other category of financial assets – they are classified as “available for sale”. The cash flows related to these assets are determined taking into account the Regulatory Compensation Basis (Base de Remuneração Regulatória or BRR, in Portuguese), defined by the Granting Authority. The methodology of the BRR is based on the replacement cost of the assets that make up the power distribution infrastructure related to the concession. This tariff basis (BRR) is reviewed every four years taking into account several factors. Its goal is to reflect the variation in the prices of physical assets, including write-offs, depreciation, and additions of assets to the concession infrastructure (physical assets). The return on these financial assets is based on the regulatory Weighted Average Cost of Capital or WACC approved by ANEEL in the periodic rate review process, whose amount is included in the tariffs charged to customers and collected monthly. 1st, 2nd, 3rd and 4th Tariff Readjustment Cycles were conducted every four years and, beginning on the 5th cycle, which started in January 2016, they will be conducted every five years, considering a change introduced by the fifth amendment to the concession agreement. Gas Concession Gas concession agreement falls the bifurcated model, where part of the investments made by the concessionaire is paid by users of the public service and the other part is indemnified by the Granting Authority, the State of Paraná, at the end of the concession. This model contemplates the recognition of financial assets and intangible assets. The amount recognized as a financial asset is the one that will be indemnified by the Granting Authority corresponding to the investments made in the last ten years prior to the end of the concession as foreseen in the agreement and which the Company understands as an unconditional right to cash payments from the Granting Authority upon expiration of the concession. Since these financial assets do not have determinable fixed cash flows – as the Company operates under the assumption that the value of the corresponding reimbursements will be based on the replacement cost of the concession assets and as they do not feature the necessary characteristics to be classified under any other category of financial assets – they are classified as “available for sale”. 4.3.10 Accounts receivable from concession indemnification Arises from the residual balance of assets of the power transmission and generation infrastructure not yet depreciated and / or amortized existing at the end of the concession. The amounts are transferred from Accounts receivable related to the concession, Property, plant and equipment and Intangible assets to the power transmission and generation activities, respectively, with the end of the concession. At the end of each reporting period, Management evaluates the recoverability of the asset, remeasuring its cash flow based on its best estimate. 4.3.11 Accounts payable related to the concession Refers to the amounts set forth in the concession agreement in connection with the right to explore hydraulic energy potential (onerous concession), whose agreement is signed as Use of Public Property (Uso do Bem Público or UBP, in Portuguese) agreements. The asset is recognized on the date of signature of the concession agreement, corresponding to the present value of future cash payments for the concession. The liability is then remeasured using the effective interest rate and reduced by contracted payments. 4.4 Inventories (including property, plant and equipment and intangible assets - concession agreement) Materials and supplies in inventory, classified under current assets and those assigned for investments, classified under property, plant and equipment, and intangible assets – concession agreements, have been recorded at their average acquisition cost. Recorded amounts do not exceed their net realizable value. 4.5 Property, plant and equipment The assets related to the public service concession agreement are depreciated according to the straight-line method based on annual rates set forth and reviewed periodically by ANEEL, which are used and accepted by the market as representative of the economic useful life of the assets related to concession's infrastructure. Assets related to contracts for the use of public property under the independent electricity producer scheme are depreciated based on annual rates established by ANEEL limited to the concession period. All other fixed assets are depreciated using the straight-line method based on estimates of their useful lives. Costs directly attributable to construction work as well as interest and financial charges on loans from third parties during construction are recorded under property, plant and equipment in progress, if it is probable that they will result in future economic benefits for the Company. 4.6 Intangible assets Software acquired from third parties and those internally developed are measured at acquisition cost and depreciated over five years. Intangibles from Concession Agreements are discussed below. 4.6.1 Onerous concession of electric power generation Corresponds to acquisition of exploration rights on hydropower potential whose contract is signed as Use of Public Property - UBP. During construction work, this asset is recognized at the present value of future cash disbursements during the Concession Agreement term. When commercial operation starts, the amount starts to be amortized during the concession period. 4.6.2 Hydrological risk renegotiation (Generation Scaling Factor - GSF) Asset consisting of the renegotiation of the hydrological risk under the terms of Law No. 13,203/2015, arising from the excess amount between the amounts recovered from the cost with the adjustment of the Energy Reallocation Mechanism - MRE (GSF) subtracted from the total cost of the risk premium to be amortized over the energy supply period in the regulated environment. The amount was transformed by Aneel into an extension of the concession period, which is amortized on a straight-line basis as from January 1, 2016 until the end of the new concession period, according to note 14.1. 4.6.3 Concession agreement – electricity distribution These comprise the right to control infrastructure, built or acquired by the operator or provided to be used by the operator as part of the electric energy public service concession agreement (the right to charge fees to the users of the public service provided by the operator), in compliance with IAS 38 – Intangible Assets, and IFRIC 12 – Concession Agreements. Intangible assets are recorded at their fair acquisition and construction value, less accumulated amortization and impairment losses, when applicable. The amortization of intangible assets reflects the pattern in which it is expected that future economic benefits will flow to Copel DIS during the concession period. 4.6.4 Concession agreement – gas distribution Intangible assets from the construction of infrastructure and the purchase of assets required for the provision of gas distribution services correspond to the right to charge users for the gas supply. This intangible asset was initially recognized at acquisition, formation or construction cost, plus interest and other capitalized finance charges. This asset is amortized using the straight-line basis over its estimated useful life, considering the economic benefits generated by intangible assets. 4.6.5 Intangible assets acquired separately Intangible assets with a defined useful life, acquired separately, are recorded at cost, less accumulated amortization and accumulated impairment losses. Amortization is recognized using the straight-line method based on the estimated useful lives of the corresponding assets. The estimated useful lives and the amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. 4.6.6 Derecognition of intangible assets An intangible asset is derecognized when no future economic benefits are expected from use or disposal. Gains or losses arising from disposal of an intangible asset are recognized in profit or loss, measured as the difference between net disposal proceeds and the carrying amount of the asset. 4.7 Impairment of assets Assets are assessed to detect evidence of impairment. 4.7.1 Financial assets A financial asset not measured at fair value through profit or loss is assessed at each reporting date to determine whether there is objective evidence that it might be impaired. A financial asset is considered to be impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset and that the loss event had a negative effect on the estimated future cash flows that can be reliably estimated. The Company considers evidence of impairment of receivables at both the individual and collective levels. All individually significant receivables are valued for the specific loss of value. An impairment of a financial asset measured at amortized cost is calculated as the difference between the carrying amount and the present value of estimated future cash flows, discounted at the effective original interest rate of the financial asset. Losses and their reversals are recognized in profit or loss and reflected in an allowance account against receivables. 4.7.2 Non-financial assets Assets under formation arising from onerous concession and concession rights and / or authorization to generate electricity, classified as intangible assets, are tested along with the other assets of that cash-generating unit. Whenever there is a loss resulting from situations where an asset’s carrying value exceeds its recoverable value, defined as the greater between the asset’s value in use and its net selling price, this loss is recognized in profit or loss for the year. For impairment assessment purposes, assets are grouped at the lowest levels for which there are separately identifiable cash flows (Cash Generating Units - CGU). The amount of the impairment of non-financial assets is reviewed for the analysis of a possible reversal at the reporting date, in case of reversal of loss of prior years, this is recognized in current year's profit or loss. 4.8 Provision Provisions are recognized when, and only when: i) the Company has a present obligation (legal or constructive) resulting from a past event, ii) it is probable (i.e., more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation, and iii) a reliable estimate can be made of the amount to settle the obligation. The estimates of outcomes and financial impacts are determined by the Company's management judgment, supplemented by experience of similar transactions and, in some cases, by independent expert reports. Social-environmental liabilities are recognized as the Company assumes formal obligations before regulatory agencies or becomes aware of potential risks related to socio-environmental issues, which may lead to cash disbursements that are deemed probable and that may be estimated. During the project implementation phase, the accrued amounts are recorded against property, plant and equipment (generation), construction cost (transmission) or intangible assets in progress (distribution). At the start of operations, all costs included in the Operating License, whose programs will be executed during the concession and the respe

5. Cash and Cash Equivalents

5. Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2017
Cash and cash equivalents [abstract]
Cash and Cash Equivalents	12.31.2017 12.31.2016 Cash and bank accounts 157,470 173,020 Financial investments with immediate liquidity 882,605 809,053 1,040,075 982,073 These comprise cash on hand, deposits with banks and short-term highly liquid investments, which can be redeemed in cash within 90 days from the investment date. Temporary short-term investments are recorded at cost at the reporting date, plus earnings accrued. Cash and cash equivalents are subject to an insignificant risk of change in value. Financial investments refer to Bank Deposit Certificates - CDBs and Repurchase Agreements, which are the sale of a security with the commitment of the seller (Bank) to repurchase it, and of the purchaser to resell it in the future. Investments are remunerated between 65% and 100% of the rate of change of the Interbank Deposit Certificate ( Certificado de Depósito Interbancário

6. Bonds and Securities

6. Bonds and Securities	12 Months Ended
	Dec. 31, 2017
Bonds And Securities
Bonds and Securities	Category Index 12.31.2017 12.31.2016 Restated 12.31.2015 Restated Securities available for sale Quotas in Funds CDI 107,560 94,268 64,473 Bank Deposit Certificates - CDB 95.0% to 101% of CDI 57,192 50,811 45,996 Committed Operation 96.5% to 100% of CDI 47,052 56,512 48,085 Financial Treasury Bonds - LFT Selic 687 1,475 2,623 212,491 203,066 161,177 Securities held for trading Quotas in Funds 98.1% of CDI 7,172 8,676 100,282 Committed Operation Fixed rate - 58,930 88,594 Financial Notes 105.38% of CDI - 51,384 26,025 Time Deposits with Special Guarantee from the Credit Guarantee Fund (FGC) - DPGE 106.25% of CDI - 4,785 4,515 National Treasury Bonds - LTN Selic - 3,378 2,563 Housing credit - - 1,390 2,316 Debentures 105.11% of CDI - 129 157 Treasury - - 7 2 7,172 128,679 224,454 219,663 331,745 385,631 Current 1,341 136,649 294,514 Noncurrent 218,322 195,096 91,117 Interbank Deposit Certificate - CDI Interest rate equivalent to the reference rate of the Special System for Settlement and Custody - Selic Copel has securities that yield variable interest rates. The term of these securities ranges from 1 to 60 months from the end of the reporting period.

7. Trade Accounts Receivables

7. Trade Accounts Receivables	12 Months Ended
	Dec. 31, 2017
Trade and other receivables [abstract]
Trade Accounts Receivables	Balances Overdue Overdue for Total Total falling due up to 90 days more than 90 days 12.31.2017 12.31.2016 Customers Residential 308,315 190,376 14,126 512,817 447,345 Industrial 314,817 37,788 76,722 429,327 313,963 Commercial 257,733 56,316 26,533 340,582 267,647 Rural 55,626 19,965 4,940 80,531 68,611 Public Entities 40,358 9,476 5,992 55,826 64,581 Public lighting 37,590 81 13 37,684 28,991 Public service 37,667 1,279 834 39,780 34,391 Unbilled 410,086 - - 410,086 377,498 Energy installments plan (7.1) 143,720 13,722 32,819 190,261 193,426 Low income subsidy - Eletrobras 14,435 - - 14,435 12,128 Other receivables 74,762 16,442 66,407 157,611 159,051 1,695,109 345,445 228,386 2,268,940 1,967,632 Concessionaires and Permission holder Energy supplies Energy purchase agreements in the regulated market - CCEAR 69,413 694 6,406 76,513 116,516 Bilateral contracts 184,793 3,027 7,690 195,510 102,570 CCEE (7.2) 260,981 - 181,560 442,541 354,662 Unbilled 31,671 - - 31,671 28,873 Quota system and Reimbursement to generators 10,020 49 1,282 11,351 17,415 556,878 3,770 196,938 757,586 620,036 Charges from using transmission grid 151,204 3,120 7,696 162,020 104,831 Telecommunications 31,069 12,344 22,356 65,769 81,374 Gas distribution 37,195 2,037 10,605 49,837 69,934 Allowance for doubtful accounts (7.3) (2,984) (2,945) (303,901) (309,830) (355,666) 2,468,471 363,771 162,080 2,994,322 2,488,141 Current 2,733,240 2,217,355 Noncurrent 261,082 270,786 7.1 Energy installments plan The trade accounts receivable renegotiated are discounted to present value, at December 31, 2017, taking into consideration the future value, the maturity dates, the dates of settlement and the discount rate ranging from 0.09% to 3.39% p.m. 7.2 Electricity Trading Chamber - CCEE Of the balance presented, the main amount of R$230,902 is related to Copel GeT and R$142,872 to Copel DIS. Of the balance of Copel GeT, R$49,342 were received up to the date of this publication. The remaining balance of R$181,560 derives from sale of energy to be reprocessed by CCEE for the period from January to May 2015, as a result of the request for exemption from responsibility of complying with trading contracts of Colíder Hydroelectric Power Plant for delivery of energy (Note 19.6), of which the contested portion there is a register of estimated losses for doubtful accounts of R$119,665. On March 14, 2017, ANEEL denied the Company's request for reconsideration of ANEEL Order No. 1,580/2016, which had maintained unaltered the implementation schedules and the energy supply schedules related to the plant. Considering that the plant's start-up schedule was impacted by acts of public authorities and unforeseeable or force majeure events occurred during the implementation of the project, the Company referred the matter to the court, succeeding in the total deferral of the request for the prepayment of guardianship in the ordinary share, with the preliminary effect in the reprocessing of the liquidation by the CCEE disclosed at the beginning of May 2018, referring to the jurisdiction in March 2018. The balance of Copel DIS was fully received. 7.3 Allowance for doubtful accounts Estimated losses on doubtful accounts, or Current expected credit loss – CECL ( PECLD in Portuguese The consumers’ CECL is set up in view of the parameters recommended by ANEEL, based on the expected receivables from major debtors, on the analysis of large debts under receivership/bankruptcy, on receivables from household consumers overdue for more than 90 days, from business consumers overdue for more than 180 days, and from industrial, rural, public power, public lighting and public service consumers overdue for more than 360 days, in addition to the experience regarding the history of actual losses. Balance as of Reversal Balance as of Additions / Reversal Balance as of January 1, 2016 Additions of write offs December 31, 2016 (reversals) of write offs December 31, 2017 Customers Residential 104,167 69,041 (106,706) 66,502 36,177 (80,147) 22,532 Industrial 42,176 45,552 (21,165) 66,563 26,265 (14,049) 78,779 Commercial 48,385 49,664 (30,974) 67,075 18,101 (25,901) 59,275 Rural 1,827 4,106 (2,803) 3,130 2,997 (3,396) 2,731 Public Entities 10,651 2,424 (94) 12,981 (3,833) (4,313) 4,835 Public lighting 81 23 - 104 205 (269) 40 Public service 607 504 - 1,111 (653) (439) 19 207,894 171,314 (161,742) 217,466 79,259 (128,514) 168,211 Concessionaires and permission holder CCEE (7.2) 119,665 - - 119,665 - - 119,665 concessionaires and permission holder 10,141 3,266 (330) 13,077 1,287 (175) 14,189 129,806 3,266 (330) 132,742 1,287 (175) 133,854 Telecommunications 191 2,598 (2,255) 534 8,309 (7,332) 1,511 Gas distribution 1,795 3,209 (80) 4,924 1,433 (103) 6,254 339,686 180,387 (164,407) 355,666 90,288 (136,124) 309,830

8. CRC Transferred to the State

8. CRC Transferred to the State Government of Paraná	12 Months Ended
	Dec. 31, 2017
Crc Transferred To State Government Of Paran
CRC Transferred to the State Government of Paraná	By means of a fourth amendment dated January 21, 2005, the Company renegotiated with the State of Paraná the outstanding CRC (Account for Compensation of Income and Losses) balance as of December 31, 2004, in the amount of R$1,197,404, to be paid in 244 installments under the Price amortization system, adjusted according to the IGP-DI inflation index plus interest of 6.65% p.a., which are received monthly, with the first installment due on January 30, 2005 and the others due in subsequent and consecutive months. The Paraná State Government requested the Novation of the Adjustment Term of CRC, which was approved by the Company’s Board of Directors on June 16, 2016, subject to the consent of the Department of the Treasury. The novation comprises: (i) no principal and interest payments in the period from April to December 2016, and (ii) no payment of principal and monthly payment of interest from January to December 2017. The other clauses were maintained, including the maintenance of the current indexes of correction and interest, thus not affecting the global net present value of referred agreement. The Company’s management and the State of Paraná formalized on October 31, 2017 the fifth amendment. The State of Paraná complied with the agreed terms and made monthly interest payments until December 2017. With the end of the grace period, in January 2018 there are remaining 88 monthly installments, which are being paid strictly under contracted conditions. 8.1 Changes in CRC Balance as of Monetary Balance as of Monetary Balance as of January 1, 2016 Interest variations Amortizations December 31, 2016 Interest variations Amortizations December 31, 2017 1,383,242 92,959 95,959 (49,425) 1,522,735 97,085 (6,373) (97,085) 1,516,362 Current - 167,109 Noncurrent 1,522,735 1,349,253 8.2 Maturity of noncurrent installments 2019 178,223 2020 190,076 2021 202,717 2022 216,198 2023 230,576 After 2023 331,463 1,349,253

9. Net Sectorial Financial Asse

9. Net Sectorial Financial Assets and Liabilities	12 Months Ended
	Dec. 31, 2017
Net Sectorial Financial Assets And Liabilities
Net Sectorial Financial Assets and Liabilities	Net Sectorial Financial Assets and Liabilities refer to the Variance of Parcel “A” Costs (CVA) and other financial components relating to non-manageable costs incurred in the tariff cycle without adequate tariff coverage. The CVA, comprised of the costs of power purchase, transmission costs and sector charges, and financial items, which correspond to overcontracting of energy, neutrality of charges, and other rights and obligations included in the tariff, are transferred entirely to the electricity tariff or covered in the manner defined by the Granting Authority, not affecting the distributor's annual result. The asset or liability balances represent the positive and negative variances between the amounts projected in the tariff and actual amounts, adjusted using a monetary adjustment index. Annually, in the tariff adjustment/ review processes, they are ratified by ANEEL and transferred as components of the power tariff. Monthly, the amounts approved in previous tariff adjustment / review processes are amortized. The balance as of 12.31.2017 is composed of the previous cycle (2017 tariff adjustment), under amortization, which represents the balance approved by ANEEL already contemplated in the tariff and by the cycle under constitution (2018 tariff adjustment and 2021 periodic tariff review), whose values will be ratified by ANEEL in the next tariff events. 9.1 Composition of net sectorial financial assets and liabilities balances per tariff cycle 12.31.2017 Current Noncurrent Sectorial financial assets - Electricity rate adjustment recoverable 2018 Portion A Electricity purchased for resale - CVA Energ 333,412 333,412 Electricity purchased for resale - Itaipu 250,851 250,851 Transport of energy using the transmission system - basic grid 18,056 18,056 Transport of energy purchased from Itaipu 5,063 5,063 System Service Charges - ESS (211,735) (211,735) Energy Development Account - CDE (28,800) (28,800) Proinfa (33) (33) Other financial components Neutrality 33,319 33,319 Overcontracting (112,137) (112,137) Hydrological risk (93,964) (93,964) Tariff refunds (21,302) (21,302) CVA Angra III Adjustment (1,121) (1,121) 171,609 171,609 12.31.2017 12.31.2016 Current Noncurrent Current Noncurrent Sectorial financial liabilities - Electricity rate adjustment recoverable 2016 Portion A Electricity purchased for resale - CVA Energ - - (318,905) - ESS - - (65,712) - Transport of energy using the transmission system - basic grid - - (67) - Electricity purchased for resale - Itaipu - - 354,651 - CDE - - 146,005 - Proinfa - - 15,179 - Transport of energy purchased from Itaipu - - 3,759 - Other financial components Extraordinary Tariff Review - - (257,353) - Financial exposure - - (16,250) - Overcontracting - - (4,794) - Neutrality - - 40,564 - Other - - 149 - - - (102,774) - Sectorial financial liabilities - Electricity rate adjustment recoverable 2017 Portion A Electricity purchased for resale - CVA Energ (168,939) - (108,610) (108,610) ESS (167,938) - (103,853) (103,853) CDE (84,293) - (37,697) (37,697) Proinfa (5,122) - 1,057 1,057 Electricity purchased for resale - Itaipu 36,002 - 34,717 34,717 Transport of energy using the transmission system - basic grid 11,127 - 4,239 4,239 Transport of energy purchased from Itaipu 2,797 - 1,972 1,972 Other financial components Tariff refunds (12,470) - - - Overcontracting 87,949 - 80,482 80,482 Neutrality 54,609 - 75,206 75,206 CVA Angra III Adjustment 50,435 - - - Other 3,024 - - - (192,819) - (52,487) (52,487) Sectorial financial liabilities - Tariff Review 2021 Financial components Tariff refunds - (90,700) - (71,244) - (90,700) - (71,244) (192,819) (90,700) (155,261) (123,731) 9.2 Changes in net sectorial financial assets and liabilities Balance as of January 1, 2017 Operating revenues Financial results Rate Flags Balance as of December 31, 2017 Constitution Amortization Updating Portion A Electricity purchased for resale - Itaipu (9.2.1) 424,085 495,889 (420,054) 37,784 - 537,704 Electricity purchased for resale - CVA Energ (9.2.2) (536,125) 937,324 517,751 (1,845) (419,220) 497,885 Transport of energy using the transmission system - basic grid 8,411 50,426 (12,275) 677 - 47,239 Transport of energy purchased from Itaipu 7,703 11,067 (7,155) 1,308 - 12,923 ESS (9.2.3) (273,418) (529,932) 262,568 (50,626) - (591,408) CDE (9.2.4) 70,611 (158,514) (60,149) 6,159 - (141,893) Proinfa 17,293 (14,677) (10,423) 2,619 - (5,188) Other financial components Neutrality (9.2.5) 190,976 28,694 (99,593) 1,170 - 121,247 CVA Angra III Adjustment - 97,426 (54,516) 5,283 - 48,193 Hydrological risk (9.2.6) - (183,728) - (4,200) - (187,928) Tariff refunds (9.2.7) (71,244) (78,254) 13,479 (9,755) - (145,774) Overcontracting (9.2.8) 156,170 (203,797) (90,272) 1,574 - (136,325) Extraordinary Tariff Review (257,353) - 257,353 - - - Financial exposure (16,250) - 16,250 - - - Others 149 5,570 (3,418) 723 - 3,024 (278,992) 457,494 309,546 (9,129) (419,220) 59,699 Current assets - 171,609 Noncurrent assets - 171,609 Current liabilities (155,261) (192,819) Noncurrent liabilities (123,731) (90,700) Balance as of January 1, 2016 Operating revenues Financial results Balance as of December 31, 2016 Constitution Amortization Updating Rate Flags Portion A Electricity purchased for resale - Itaipu (9.2.1) 699,408 61,905 (409,894) 72,666 - 424,085 Electricity purchased for resale - CVA Energ (9.2.2) (14,865) (255,085) (37,860) (39,710) (188,605) (536,125) Transport of energy using the transmission system - basic grid 77,011 (271) (74,168) 5,839 - 8,411 Transport of energy purchased from Itaipu 7,723 6,340 (7,388) 1,028 - 7,703 ESS (9.2.3) (339,154) (124,737) 292,804 (32,157) (70,174) (273,418) CDE (9.2.4) 633,112 (249,476) (350,600) 37,575 - 70,611 Proinfa (1,265) 32,382 (16,271) 2,447 - 17,293 Other financial components Neutrality (9.2.5) 64,644 154,607 (35,958) 7,683 - 190,976 Tariff refunds (9.2.7) - (66,043) - (5,201) - (71,244) Overcontracting (9.2.8) 120,776 115,791 (73,595) (6,802) - 156,170 Extraordinary Tariff Review (708,609) 21,541 457,942 (28,227) - (257,353) Financial exposure 18,714 (42,000) 7,643 (607) - (16,250) Deferral IRT 467,627 - (467,627) - - - Preliminary injunctions CDE 20,456 (19,808) - (648) - - Others 84 409 (245) (99) - 149 1,045,662 (364,445) (715,217) 13,787 (258,779) (278,992) Current assets 910,759 - Noncurrent assets 134,903 - Current liabilities - (155,261) Noncurrent liabilities - (123,731) 9.2.1 Electricity purchased for resale - Itaipu Power output from the Itaipu hydropower station is sold as quotas to utilities companies in the South, Southeast and Midwest in proportion to their markets. The amount constituted in 2017 refers to the change in the power purchase cost and foreign exchange variance, in relation to that predicted in the last tariff adjustment. 9.2.2 Electricity purchased for resale - CVA Energ The balance reflects the difference between the average price of payment, related to the effects of contracting for availability (ECD), Angra and Cotas, and the average price of tariff coverage. The CVA Energ account was offset by funds received from the Rate Tier Pooling Account (CCRBT) or Tariff Flags Account. On January 26, 2016, ANEEL approved Normative Resolution No. 700/2016, which deals with the methodology for cases of positive balances of the Tariff Flags Account, which provides that the surplus of flags is allocated in the distributor, to be passed on to customers in the subsequent tariff processes, and may be offset in future calculations of the Tariff Flags Account, until the next tariff adjustment. 9.2.3 System Service Charges - ESS Consist in the costs associated to thermal power dispatching for the maintenance of the system reliability and stability and whose pricing was not considered in the calculation of the PLD. This amount is paid by all agents with consumption measurement registered on the CCEE, in the proportion of the consumption subject to payment of this charge. These charges include the refund to generation agents of the operation restriction costs, provision of ancillary services, and for reasons of energy security. 9.2.4 Energy Development Account - CDE The balance of CDE in 2017 is the result of the lower amount of monthly payment quotas, except in this case the CDE discounts resulting from preliminary injunctions, ratified by ANEEL (Note 32.5.1), in relation to the regulatory quota in the electricity tariff. 9.2.5 Neutrality Refers to the estimated recoverable portion of sector charges not covered by the current tariff (billed revenue) due to the decline in consumption during the period. Neutrality is assured for charges, energy, transport, financial components and unrecoverable revenues. 9.2.6 Hydrological risk In the tariff adjustment of Copel DIS the coverage of the hydrological risks associated with plants committed to Contract of Quotas of Assured Power - CCGF for the Itaipu plant and hydropower plants whose energy was contracted within the Regulated Contracting Environment - ACR and that signed the Risk Renegotiation Term in conformity with Law 13,203/2015. The estimated hydrological risk defined in the tariff review will be reversed in the subsequent tariff review, adjusted at the Selic rate. 9.2.7 Tariff refunds ANEEL, by means of Order No. 245 of January 28, 2016, in line with the Tariff Regulation Procedures - Proret, sub-module 2.1 - General Procedures, determined that the new amounts resulting from excess demand and surplus of reagents previously recorded as special obligations should be accounted for as of January 1, 2016 as sector financial liabilities, net of taxes levied, of the regulatory percentage of 3.5% of revenue, referring to the excess demand in the transmission grid, and of the unrecoverable revenues, applying the regulatory percentage associated with the industrial consumption class. 9.2.8 Overcontracting Corresponds to the cost of acquisition of the amount of energy overcontracting in relation to the annual supply charge, as well as the energy cost related to spot market exposure. The balance results from the sale of energy surpluses on the spot market at a price (PLD) higher than the mix of coverage.

10. Accounts Receivable Related

10. Accounts Receivable Related to the Concession	12 Months Ended
	Dec. 31, 2017
Accounts Receivable Related To Concession
Accounts Receivable Related to the Concession	12.31.2017 12.31.2016 Distribution concession agreement (10.1) 684,206 614,806 Bonus from the grant of concession agreements under the quota system (10.2) 606,479 586,706 Transmission concession agreements (10.3) 1,497,399 1,342,055 Remeasurement of RBSE financial assets (10.4) 1,418,370 1,186,985 Concession agreement - gas distribution (10.5) 303,668 83,378 4,510,122 3,813,930 Current 149,744 65,595 Noncurrent 4,360,378 3,748,335 10.1 Distribution concession agreement Balance as of January 1, 2016 424,140 Transfers from intangible assets (Note 20.1) 58,970 Transfers from investments 12 Fair value recognition 131,738 Loss on disposal (54) Balance as of December 31, 2016 614,806 Donations and grants received 76 Transfers from intangible assets (Note 20.1) 56,853 Transfers to other receivables (assets held for disposal) (3,711) Fair value recognition 16,199 Loss on disposal (17) Balance as of December 31, 2017 684,206 On December 9, 2015, the Company signed the Fifth Amendment to Concession Agreement No. 46/1999, extending the concession period to July 7, 2045, in accordance with the Decision of the Ministry of Mines and Energy of November 9, 2015, based on Law No. 12,783/2013, Decree No. 7,805/2012 and Decree No. 8,461/2015. Accounts Receivable Related to the Concession are measured at fair value and their collection is assured by the Granting Authority through an indemnity upon the reversal of these assets at the end of the concession period. As a result of the positive result of the tariff review, the amount of R$104,239 was recognized in 2016, and in 2017 the amount of R$785 (complementarily to the report of the 4 th 10.2 Bonus from the grant of concession agreements under the quota system Total Balance as of January 1, 2016 - Bonus from the grant recognition 574,827 Transfers to electricity grid use charges - customers (84,904) Interest (Note 32.2) 96,783 Balance as of December 31, 2016 586,706 Transfers to electricity grid use charges - customers (62,387) Interest (Note 32.2) 82,160 Balance as of December 31, 2017 606,479 On January 5, 2016, Copel GeT entered into a 30-year concession agreement of HPP GPS, in accordance with Law No. 12,783/2013, with payment of the Bonus from the Grant - BO to the Granting Authority, amounting to R$574,827, as per ANEEL Invitation to Bid 12/2015. The electric energy in 2016 was fully sold to the Regulated Contracting Environment - ACR under the Assured Power Quota System - CGF or “quota regime” and, as from 2017 to the end of the concession, in the proportion of 70% of the power on the ACR and 30% on the free environment - ACL. The amount of the bonus for the grant was recognized as a financial asset due to the Copel GeT’s unconditional right to receive the amount paid with inflation adjustment based on IPCA and interest during the concession period. 10.3 Transmission concession agreement Balance as of January 1, 2016 929,835 Transfers to electricity grid use charges - customers (53,851) Transfers to property, plant and equipment (5,066) Transfers to intangible (150) Transfers from recognition of RBSE appraisal report adjustment (10.4) (61,760) Remuneration 98,780 Reversal of estimated losses 29,025 Construction income 405,242 Balance as of December 31, 2016 1,342,055 Transfers to electricity grid use charges - customers (81,497) Transfers to property, plant and equipment (29,264) Remuneration 129,769 Construction income 136,336 Balance as of December 31, 2017 1,497,399 10.4 Remeasurement of RBSE assets Balance as of January 1, 2016 - Gain on remeasurement of the cash flow from the RBSE assets (Note 32.3) 809,639 Transfer from accounts receivable related to the concession compensation (Note 11) 160,217 Transfers from property, plant and equipment 155,369 Transfers from recognition of RBSE appraisal report adjustment (10.3) 61,760 Balance as of December 31, 2016 1,186,985 Gain on the cash flow from the RBSE assets (Note 32.3) 178,141 Increase in the estimated amount due to the approval of the report on RBSE assets (Note 32.3) 183,015 Transfers to electricity grid use charges - customers (129,771) Balance as of December 31, 2017 1,418,370 Copel GeT extended the concession agreement 060/2001, pursuant to Law No. 12,783/2013, and recognized receivables related to the electricity transmission assets of the Existing Basic Network System (RBSE) and the connecting facilities and Other Transmission Facilities (RPC) existing in May 2000 and not yet depreciated or amortized. On April 20, 2016, MME Ordinance No. 120 was published, determining that the amounts of assets not yet depreciated and/or amortized, shall comprise the Regulatory Remuneration Base (BRR) for electricity transmission concessionaires as of the 2017 tariff review process, in order to define the Annual Permitted Revenue (APR). The Ordinance addressed issues related to updating, remunerating and period for receiving the amounts, which are regulated by ANEEL Normative Resolution No. 762/2017, by means of Public Hearing 068/2016. On April 12, 2017, ANEEL issued Technical Note No. 61/2017 - SFF, which concluded the audit of the assets appraisal report and recognized the amount of R$667,637 as the net value of the assets at December 31, 2012. ANEEL’s board approved the inspection results on May 9, 2017, with a disallowance of R$214,663 in relation to the amount originally requested of R$882,300, the main disallowance is related to assets of Substation SF6 of Salto Caxias. Moreover, on June 27, 2017 ANEEL published Resolution No. 2,258 establishing the Annual Permitted Revenue (RAP), for the 2017/2018 tariff cycle, considering a court decision on the injunction of April 11, 2017 related to a lawsuit filed by three business associations, which determines the deduction of the “compensation”, provided for in article 15, paragraph 2 of Law 12,783/2013. The compensation being challenged in court, related to the cost of equity calculated for the RBSE assets from January 2013 to June 2017 temporarily reduced the RAP of this cycle from R$132,993 to R$121,267, and the amount deducted from the RAP by ANEEL in the eight tariff cycles is R$201,795. Based on the opinion of its legal counsel, the Company understands that this is a provisional decision and is not against Copel GeT’s right to receive the amounts related to RSBE assets, which are guaranteed by Law. Therefore, the receivables related to the compensation by the cost of equity considered in the receipt flow of this asset are recorded in noncurrent assets. The remeasurement of RBSE asset base at December 31, 2017 totals R$1,418,370, already considering the amortization for the RAP received, and the changes in the periods were recognized in operating income. 10.5 Concession agreement - gas distribution Balance as of January 1, 2016 13,638 Transfer from intangible assets 68,737 Fair value recognition 1,003 Balance as of December 31, 2016 83,378 Reclassified from intangible assets (2.1.1) 154,800 Transfer from intangible assets 24,609 Fair value recognition 40,881 Balance as of December 31, 2017 303,668

11. Accounts Receivable Related

11. Accounts Receivable Related to the Concession Compensation	12 Months Ended
	Dec. 31, 2017
Accounts Receivable Related To Concession Compensation
Accounts Receivable Related to the Concession Compensation	The balance refers to generation assets and as a result of the expiry of the Rio dos Patos SPP, GPS and Mourão I HPP concessions. Copel GeT depreciated the plants up to the expiry dates of the concessions, and the remaining balance was reclassified to Accounts Receivable Related to Concession Compensation. Although the Granting Authority has not yet disclosed the means of remunerating these assets and there are uncertainties as to the approval of the investments made, Management believes that compensation for these assets indicates the recoverability of the recorded balance, based on the compensation methodology determined by ANEEL. The variation in the remeasurement of the cash flow from these assets has a corresponding entry in other operating income, and was reflected in the income for 2017 in the amount of R$341 (R$8,137 in 2016). Copel GeT submitted to ANEEL, in a timely manner, its interest in receiving the indemnifiable amount. Proof of the investments made was formalized with the regulatory agency on December 17, 2015. The new replacement value methodology was used to prepare the information, as defined in ANEEL Normative Resolution No. 596/2013. 11.1 Changes in accounts receivable related to concession compensation Balance as of January 1, 2016 219,556 Transfer to accounts receivable related to the concession (Note 10.4) (160,217) Gain on remeasurement of the cash flow 8,137 (-) Impairment (75) Balance as of December 31, 2016 67,401 Gain on remeasurement of the cash flow 341 Reversal of impairment 1,117 Balance as of December 31, 2017 68,859

12. Other Receivables

12. Other Receivables	12 Months Ended
	Dec. 31, 2017
Other Receivables
Other Receivables	12.31.2017 12.31.2016 Services in progress (a) 141,959 136,085 CDE Transfer (12.1) 136,559 45,929 Credits on sales and purchases of gas (12.2) 77,279 28,313 Decommissioning in progress 44,451 43,602 Advance payments to suppliers (b) 29,016 16,493 Advance payments to employees 25,928 25,916 Advance for severance estate 19,230 11,050 Other receivables 84,345 73,096 558,767 380,484 Current 409,351 306,933 Noncurrent 149,416 73,551 (a) This item refers to services currently in progress within the Company, most of which are related to the Research and Development and Energy Efficiency programs, which upon conclusion are offset against the respective liability recorded for this purpose. (b) Advances to suppliers provided on contractual clauses. 12.1 CDE Transfer One of the main purpose of the CDE is to provide funds to subsidize discounts applied to tariffs for use of power distribution systems (Note 32.5.1). The amount transferred to Copel DIS related to discounts on tariffs applicable to users of the public service of electricity distribution between June 2016 and May 2017, ratified by ANEEL Resolution 2,096/2016, was R$25,505 per month. This amount was changed to R$49,304 per month by Resolution 2,255 of June 20, 2017, which ratified the result of Copel DIS’s Annual Tariff Adjustment in 2017, for the period from June 2017 to May 2018. 12.2 Credits on sales and purchases of gas - Compagás This balance refers to the gas acquisition contract with Petrobras, relating to the acquisition of contracted and guaranteed volumes, higher than those actually withdrawn and used, and contains a future compensation clause. Compagás has the right to withdraw the gas in subsequent months, and can compensate the volume contracted and not consumed. According to the contractual provisions and consumption perspectives, derived from the review of the projects and scenarios for the next years, Compagás estimates to fully offset the amounts paid in the course of its operation. Should the concession be early terminated for any reason, the agreement with Petrobras sets forth the right for sale of this asset. The expiry date of the concession is in discussion with the Concession Grantor, as described in Note 2.1.1. In 2017, based on the new conditions for delivery and perspectives of consumption by the market, the Company reversed the accrued impairment in full for R$123,586 (Note 33.4).

13. Taxes

13. Taxes	12 Months Ended
	Dec. 31, 2017
Taxes Abstract
Taxes	13.1 Income tax and social contribution 12.31.2017 12.31.2016 Current assets IR and CSLL paid in advance 937,663 765,150 IR and CSLL to be offset against liability (435,978) (576,198) 501,685 188,952 Noncurrent assets IR and CSLL paid in advance 176,480 169,967 176,480 169,967 Current liabilities IR and CSLL due 362,307 547,992 IR and CSLL to be offset against asset (275,997) (506,538) 86,310 41,454 The taxation on profit comprises the income tax and social contribution calculated based on the taxable profits (adjusted profit) of each taxable entity at the applicable rates according to prevailing legislation, 15%, plus 10% on the amount exceeding R$240 per year, for income tax and 9% for social contribution. Income tax and social contribution losses can be offset against future taxable profits, considering the limit of 30% of the taxable profit for the period, and can be carried forward indefinitely. 13.2 Deferred income tax and social contribution The Company, based on its profitability history and the expectation of generating future taxable profits, based on its internal projections prepared for reasonable periods of time for its business, sets up a deferred tax asset on temporary differences between the tax bases. The deferred income tax and social contribution are recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used for tax calculation purposes to the extent that it is probable that there will be sufficient taxable profits against which the temporary differences can be utilized and the tax losses can be offset. Deferred tax assets and liabilities may be netted if there is a legal right to offset the current tax assets and liabilities and they relate to the same taxing authority. 13.2.1 Changes in deferred income tax and social contribution Balance as of January 1, 2016 Recognized in income Recognized in other comprehensive income Balance as of December 31, 2016 Restated Recognized in income Recognized in other comprehensive income Balance as of December 31, 2017 Noncurrent assets Provisions for legal claims 456,316 (17,778) - 438,538 75,820 - 514,358 Post-employment benefits 201,260 28,634 30,174 260,068 16,716 16,827 293,611 Impairment of assets 252,026 37,591 - 289,617 20,944 - 310,561 Research and development and energy efficiency programs 116,671 25,608 - 142,279 14,046 - 156,325 Provision for energy purchases 184,471 (69,214) - 115,257 14,620 - 129,877 Allowance for doubtful accounts 125,941 3,697 - 129,638 (16,258) - 113,380 Tax losses and negative tax basis 6,050 45,063 - 51,113 59,545 - 110,658 Social security contributions - injunction on judicial deposit 36,758 17,992 - 54,750 6,106 - 60,856 Amortization - concession 39,539 4,592 - 44,131 4,591 - 48,722 Concession contracts 38,009 (11,803) - 26,206 (1,300) - 24,906 Provision for tax losses 17,426 5,750 - 23,176 739 - 23,915 Provision for profit sharing 25,825 (4,494) - 21,331 939 - 22,270 Financial instruments 6,316 6,607 - 12,923 2,795 - 15,718 Others 95,875 (4,538) - 91,337 (33,878) - 57,459 1,602,483 67,707 30,174 1,700,364 165,425 16,827 1,882,616 (-) Noncurrent liabilities Concession contracts 91,359 349,163 - 440,522 95,204 - 535,726 Deemed cost 539,190 (52,395) - 486,795 (36,911) - 449,884 Escrow deposits monetary variation - 62,538 - 62,538 (7,210) - 55,328 Transaction cost on borrowings and debentures 7,768 1,874 - 9,642 11,896 - 21,538 Deferment of capital gains 11,320 - - 11,320 - - 11,320 Capitalization of financial charges 5,357 - - 5,357 - - 5,357 Result from the change in the investment valuation method - 17,717 - 17,717 (17,717) - - Others 410,141 (380,822) 1,229 30,548 14,906 (853) 44,601 1,065,135 (1,925) 1,229 1,064,439 60,168 (853) 1,123,754 Net 537,348 69,632 28,945 635,925 105,257 17,680 758,862 Assets presented in the Statement of Financial Position 537,562 814,355 915,492 Liabilities presented in the Statement of Financial Position (214) (178,430) (156,630) 13.2.2 Realization of deferred tax assets The realization of deferred taxes will occur according to the tax realization of the tax base. The criteria designed for realization of the main items are: - Amounts set up on post-employment benefits, calculated based on the actuarial provision determined according to an actuarial valuation prepared annually by an independent actuary, will be realized according to the expenses incurred; - Amounts set up on the provisions for litigation will be realized according to court decisions; - Amounts set up on the provision for impairment of assets will be realized through the amortization and / or depreciation of the impaired asset; - Amounts set up on the provision for purchase of energy will be realized in the immediately following period by the recording of the tax document of the purchase; - Amounts set up on the provisions for R&D and PEE will be realized through the expenses incurred in the projects carried out; - The other amounts set up will be realized according to the tax realization of each of the tax bases. On April 12, 2018, the Company’s Supervisory Board examined and the Board of Directors approved the technical study which points out to the realization of deferred taxes. The projected realization of the deferred tax credits is shown below: Assets Liabilities 2018 482,107 (82,039) 2019 268,072 (105,308) 2020 185,597 (71,167) 2021 115,637 (69,403) 2022 80,570 (70,448) 2023 to 2025 193,845 (189,305) 2026 to 2028 556,788 (536,084) 1,882,616 (1,123,754) 13.2.3 Unrecognized tax credits As of December 31, 2017, UEG Araucária did not recognize income tax and social contribution credits on tax loss carryforwards and negative bases in the amount of R$23,592 because there is at present no reasonable assurance of generation of future taxable profits sufficient to absorb these assets. 13.3 Other taxes recoverable and other tax obligations 12.31.2017 12.31.2016 Current assets Recoverable ICMS (VAT) 68,773 62,934 Recoverable PIS/Pasep and Cofins taxes 133,090 52,240 PIS/Pasep and Cofins to be offset against liabilities (4,202) (47,810) Other recoverable taxes 571 567 198,232 67,931 Noncurrent assets Recoverable ICMS (VAT) 36,740 35,659 PIS/Pasep and Cofins taxes 46,858 62,113 Other recoverable taxes 33,376 33,336 116,974 131,108 Current liabilities ICMS (VAT) payable 151,928 113,793 PIS/Pasep and Cofins payable 138,797 136,437 PIS/Pasep and Cofins to be offset against assets (121,165) (87,629) IRRF on JSCP 97,065 90,147 IRRF on JSCP to be offset against IR and CSLL assets (43,018) (29,841) Special Tax Regularization Program - Pert (13.3.1) 45,108 - Ordinary financing of taxes with the federal tax authorities 63,791 59,558 Other taxes 12,981 12,529 345,487 294,994 Noncurrent liabilities Social security contributions - injunction on judicial deposit 179,373 161,336 Pert (13.3.1) 488,563 - Ordinary financing of taxes with the federal tax authorities 85,054 138,969 TCFRH (a) 53,349 - Other taxes 3,237 2,841 809,576 303,146 (a) Fee for Control, Monitoring and Inspection of Activities of Exploitation and Use of Water Resources Sales and services revenues are subject to value-added tax (Imposto sobre Circulação de Mercadorias e Serviços or ICMS, in Portuguese) and service tax (Imposto sobre Serviços or ISS, in Portuguese), at the applicable rates, and to the PIS (Social Integration Program) and COFINS (Contribution for Social Security Funding). Credits resulting from non-cumulative PIS and COFINS charges are accounted for deducting the operating costs in the statement of income. Credits arising from non-cumulative ICMS, PIS and COFINS related to the purchase of assets are presented deducting the acquisition cost of these assets. Prepayments or amounts that can be offset are presented in current and noncurrent assets, according to their expected realization. 13.3.1 Special Tax Regularization Program - Pert Of the total R$533,671 recognized, R$532,644 are related to the balance of Copel DIS. In June 2016, the Brazilian Federal Revenue Office - RFB issued an understanding through Private Letter Ruling Cosit No. 101/2016, providing guidance that the CVA, currently classified as Sectorial Financial Assets and Liabilities, should be realized when it was recorded (accrual basis) and not through transfer to tariffs (billing basis). According to the RFB, this understanding is based on the signing of the amendment to the concession agreement in December 2014, which currently assures that any residual balance of Sectorial Financial Assets and Liabilities will be indemnified at the end of the concession. In this context, due to the RFB’s position, which produces effects since December 2014, the Company, which taxed the CVA operations on a billing basis, assessed the benefits offered by the Special Tax Regularization Program - Pert, established by Provisional Measure - MP No., 783/2017 and regulated by Normative Instruction - IN No. 1711/2017, as well as the effect on its financial results and cash flow, decided to join the program in August 2017, thus changing the taxation regime from CVA to accrual basis. Based on this decision, Copel DIS rectified all accessory obligations from December 2014 to July 2017. In October 2017, Law 13,496/2017 was enacted as a result of Provisional Measure 783/2017 passed into law, which modified penalty from 40% to 50% and maintained interest rate cut at 80%. The underpayments made in the period from December 2014 to March 2017 were included in the Pert, with a declaration to the RFB of a debit of R$557,365 (principal amount), relating to PIS, Cofins, IRPJ and CSLL. Considering the benefits of reduction of fine and interest applied on the remaining balance, after payment of 20% of the value of the consolidated debt, total amount adjusted for inflation through August 2017, program joining date, was R$685,904. Consolidated debt Reduction of fine Debt balance Tax Principal Fine Interest before joining Pert (1) and interest - Pert (2) (1) - (2) PIS 29,432 5,886 8,612 43,930 7,866 36,064 Cofins 135,614 27,123 39,678 202,415 36,242 166,173 IRPJ 286,528 57,306 89,814 433,648 80,404 353,244 CSLL 105,791 21,158 33,159 160,108 29,685 130,423 557,365 111,473 171,263 840,101 154,197 685,904 The payment of the taxes included in the Pert is made as follows: · Cash payment of 20% of the debit (without the reductions provided for in the Pert), in 5 installments of R$33,604, payable from August 2017. From September 2017, this amount started to be adjusted for inflation at the Selic rate. · Beginning in January 2018, the payment of the debt balance starts, in 145 installments of R$3,572. The amount of the installment will be adjusted for inflation at the Selic rate. Thus, the benefits earned by the Company for joining the program totaled R$154,197 relating to reduction of fine and interest. Regarding overpayments made in the period from December 2014 to July 2017, considering the change of the taxation regime from CVA to the accrual basis, pursuant to Private Letter Ruling Cosit No. 101/2016, Copel DIS declared to RFB credits relating to PIS, Cofins, IRPJ and CSLL, as shown in the table below: Tax Principal Interest Total PIS 40,379 6,716 47,095 Cofins 185,134 30,803 215,937 IRPJ 369,900 50,219 420,119 CSLL 164,996 23,310 188,306 760,409 111,048 871,457 The amounts of these credits have been used for offsets of federal taxes and their balance will be adjusted for inflation monthly by the Selic rate. 13.4 Reconciliation of provision for income tax (IRPJ) and social contribution (CSLL) 12.31.2017 12.31.2016 Restated 12.31.2015 Restated Income before IRPJ and CSLL 1,392,941 1,394,162 1,693,794 IRPJ and CSLL (34%) (473,600) (474,015) (575,890) Tax effects on: Equity in income 36,555 66,899 21,882 Interest on own capital 90,440 96,202 67,320 Dividends 497 838 572 Non deductible expenses (26,292) (11,624) (13,706) Tax incentives 14,973 16,567 18,757 Unrecognized income and social contribution tax loss carry-forwards (5,645) - - Setting up and/or offset of income tax and social contribution losses of prior years 90,804 - (909) Difference between the calculation bases of deemed profit and taxable profit (19,680) (114,149) (15,302) Others 17,262 (100,408) (34,953) Current IRPJ and CSLL (379,943) (589,322) (698,023) Deferred IRPJ and CSLL 105,257 69,632 165,794 Effective rate - % 19.7% 37.3% 31.4%

14. Prepaid Expenses

14. Prepaid Expenses	12 Months Ended
	Dec. 31, 2017
Prepaid Expenses
Prepaid Expenses	12.31.2017 12.31.2016 Risk premium - GSF renegotiation (14.1) 28,033 40,909 Others 24,518 23,770 52,551 64,679 Current 39,867 39,096 Noncurrent 12,684 25,583 14.1 GSF (Generation Scaling Factor) renegotiation During 2015, hydropower generation utilities were strongly impacted by the power generation below their physical guarantee due to the low level of the reservoirs affected by the rainfall shortage of the last years, and resulting in the need for liquidation with the CCEE, at the price of the PLD, of the deficit between the generated power and the sold power. Hydropower generation utilities significantly affected by the low reservoir levels in recent years were benefited by the enactment of Law No. 13,203 by the Concession Authority on 12.08.2015, which allows hydropower generation companies subscribing to the Electricity Reallocation Mechanism (MRE) to reallocate their hydrological risk as from January 1, 2015. ANEEL Regulatory Resolution No. 684 of 12.11.2015 establishes the criteria and other conditions for reallocation of hydrological risk by MRE members. In the Regulated Contracting Environment (ACR), hydrological risk was transferred to consumers against payment by the generation company of a risk premium into the Rate Tier Pooling Account (CCRBT). In the Free Contracting Environment (ACL), hydrological risk was reallocated through Reserve Capacity contracts. On December 23, 2015, following analysis of reallocation conditions in the ACR and ACL, Copel GeT and Elejor filed a request for renegotiation of hydrological risk in ACR of HPPs Mauá, Foz do Areia, Santa Clara and Fundão, which was consented through Decisions No. 84/2016 and 43/2016. In accordance with Hydrological Risk Renegotiation Term and previously mentioned regulations, the companies acquired the right to partially recover cost with GSF in 2015, in the amount of R$33.55 per average MW for SP100 product class, based on the risk premium contracted by them. The amounts originally recognized on the renegotiation of the hydrological risk were as follows: Power Plant Physical guarantee (Average MW ) Eligible amount of energy (Average MW ) Amortization period of prepaid expenses Grant extension period (intangible asset) Asset value to recover as renegotiation of GSF Value of prepaid expenses to amortize with future risk premium Value of intangible assets amortization over the concession period Mauá 100.827 97.391 01.01.2016 to 06.30.2020 not applicable 28,623 28,623 - Foz do Areia 576.000 226.705 01.01.2016 to 12.31.2016 05.24.2023 to 09.17.2023 66,628 17,222 49,406 Santa Clara and Fundão 135.400 134.323 01.01.2016 to 04.22.2019 10.25.2036 to 05.28.2037 39,369 30,326 9,043 458.419 134,620 76,171 58,449 A breakdown of these items as at 12.31.2017 is presented below: Balance as of January 1, 2016 Amortization Transfers Balance as of December 31, 2016 Amortization Transfers Balance as of December 31, 2017 Risk premium - current asset 23,313 (32,679) 24,825 15,459 (12,876) 12,876 15,459 Risk premium - noncurrent asset 25,340 - 110 25,450 - (12,876) 12,574 Intangible 30,807 (4,493) 26,872 53,186 (7,441) - 45,745 Liability deduction with CCEE 55,160 (3,353) (51,807) - - - - 134,620 (40,525) - 94,095 (20,317) - 73,778 Risk premium to be amortized - prepaid expenses 76,171 40,909 28,033 Grant extension period - intangible 58,449 53,186 45,745

15. Receivable from Related Par

15. Receivable from Related Parties	12 Months Ended
	Dec. 31, 2017
Receivable From Related Parties
Receivable from Related Parties	12.31.2017 12.31.2016 Controlling shareholders State of Paraná (15.1) 130,417 155,141 Joint Ventures Voltalia São Miguel do Gostoso (15.2) 38,169 28,968 Structure sharing 405 - 168,991 184,109 Current 38,835 28,968 Noncurrent 130,156 155,141 15.1 State of Paraná 15.1.1 Credit related to Luz Fraterna Program, R$115,890 (R$115,890 as of 12.31.2016) The transfer of the receivables from the Luz Fraterna account (Note 37.a) of Copel DIS to Copel was suspended from the second half of 2015, considering Decree No. 2,789/2015, which created the possibility of using presumed ICMS (VAT tax) credits for the settlement of invoices referring to this program. In addition, State Law No. 18,875, dated 09.27.2016 authorized the State of Paraná to pay in installments the debts due and unpaid to Copel relating to services rendered up to the date of publication of said Law. On March 23, 2018, the State of Paraná settled the balance of R$115,890. 15.1.2 Credit referring to 2014 World Cup construction work, R$14,266 (R$14,266 as of 12.31.2016) Copel’s executive board, through the 2,119th Meeting, of July 28, 2014, approved the transfer of credit rights on costs related to mobility projects for FIFA 2014 World Soccer Cup made by Copel DIS and under the responsibility of the Paraná State government. ANEEL agreed to the transaction through order No. 3,483/2015 and a Credit Assignment Agreement that transfers Copel DIS rights to Copel was executed. In addition, State Law No. 18,875, dated September 27, 2016, authorized the State of Paraná to pay debts due and unpaid to Copel relating to services rendered up to the date of publication of said Law. Considering this legal provision, Management is in the negotiation phase to define the terms of the settlement of this balance. 15.1.3 Credit referring to Programa Morar Bem, R$261 (R$24,985 as of 12.31.2016) Programa Morar Bem Paraná, established by Decree No. 2,845/2011, is an agreement between Paraná State, Companhia de Habitação do Paraná (Cohapar) and Copel DIS, and is managed by Cohapar. Copel DIS main attributions in this agreement are comprised of the construction of electric power distribution networks and housing project consumer unit service connections. State Law No. 18,875, dated September 27, 2016, authorized the State of Paraná to pay in installments the debts overdue and not paid to Copel DIS relating to services rendered up to the date of publication of said Law. Considering this legal provision, the State of Paraná settled the debt on December 18, 2017. Continuing the provision of services, the balance changed to R$261, fully received in March 2018. 15.2 Voltalia São Miguel do Gostoso Participações S.A. - Loan On May 14, 2015, a loan agreement was signed between Copel (lender) and Voltalia São Miguel do Gostoso Participações S.A. (borrower), with retroactive effects as from February 6, 2015, aiming at providing working capital for financing the borrower’s activities and business. The limit of R$29,400 was established, plus IOF and interest of 111.5% of the CDI. The initial term of two years was changed to February 6, 2018, the date on which the contract was settled. Of the limit approved, the borrower used R$27,950 and recognized finance income of R$3,513 in 2017 (R$3,509 in 2016).

16. Other Temporary Investments

16. Other Temporary Investments	12 Months Ended
	Dec. 31, 2017
Other Temporary Investments
Other Temporary Investments	Stock exchange Stock exchange Shares quotation quotation Investment Investor (quantity) Type per share (R$) 12.31.2017 per share (R$) 12.31.2016 Companhia de Saneamento do Paraná - Sanepar (16.1) Copel 36,343,267 Preferred - - 10.75 390,690 Other investments Copel 18,727 17,607 18,727 408,297 16.1 Joining the Sanepar’s Units Program and public offering of Units On November 17, 2017, Copel requested the conversion of shares and for joining Sanepar’s Units Program, which occurred on November 21, 2017. The units held by Copel and Copel Energia are composed by one common share and four preferred shares issued by Sanepar. Copel, holder of 36,343,267 preferred shares issued by Sanepar, requested the conversion of 7,268,655 into common shares and the formation of 7,268,653 Units. Copel Energia, in turn, holder of 7,956,306 common shares issued by Sanepar acquired on March 13, 2017 (Note 18.5), requested the conversion of 6,365,044 into preferred shares and the formation of 1,591,261 Units. On December 21, 2017, the bookbuilding of the secondary public offering with restricted placement efforts of Units issued by Sanepar was concluded, setting the price to R$55.20 per Unit. Copel and Copel Energia participated as sellers and sold all their Units, consequently receiving cash proceeds of R$484,608. The settlement of the Restrictive Public Offering occurred on December 18, 2017. The gain from this transaction totaled R$28,650 (Note 33.6).

17. Judicial Deposits

17. Judicial Deposits	12 Months Ended
	Dec. 31, 2017
Judicial Deposits
Judicial Deposits	12.31.2017 12.31.2016 Taxes claims 337,909 433,880 Labor claims 120,463 149,968 . Civil Suppliers - 7,680 Civil 110,495 51,482 Easements 6,114 6,679 Customers 2,522 3,197 119,131 69,038 . Others 5,026 4,717 582,529 657,603

18. Investments

18. Investments	12 Months Ended
	Dec. 31, 2017
Investments Abstract
Investments	18.1 Changes in investments Balance as of January 1, 2017 Restated Equity Investment/ Advance for future capital increase Amorti- zation Proposed dividends and JCP Other (a) Balance as of December 31, 2017 Joint Ventures (18.3) Dominó Holdings (18.4) 81,526 (568) - - (5,144) (75,814) - Voltalia São Miguel do Gostoso I 75,563 (565) - - - - 74,998 Voltalia São Miguel do Gostoso - authorization rights 11,140 - - (367) - - 10,773 Paraná Gás 37 (34) - - - - 3 Costa Oeste 37,232 (2,566) - - (1,020) - 33,646 Marumbi 94,878 (9,537) - - - - 85,341 Transmissora Sul Brasileira 69,369 (5,009) - - - - 64,360 Caiuá 60,057 (4,020) - - - - 56,037 Integração Maranhense 122,253 (8,852) - - - - 113,401 Matrinchã 792,069 57,376 - - (13,626) - 835,819 Guaraciaba 398,969 25,377 - - (6,026) - 418,320 Paranaíba 147,213 17,020 2,082 - (4,042) - 162,273 Mata de Santa Genebra 232,240 19,477 210,920 - (3,263) - 459,374 Cantareira 161,855 3,879 35,205 - (921) - 200,018 2,284,401 91,978 248,207 (367) (34,042) (75,814) 2,514,363 Associates Dona Francisca Energética (18.5) 32,766 8,876 - - (11,821) - 29,821 Foz do Chopim Energética (18.5) 13,967 6,645 - - (7,528) - 13,084 Dominó Holdings - 4 - - - 2,453 2,457 Other 12,016 (5,764) 36 2,872 - 396 9,556 58,749 9,761 36 2,872 (19,349) 2,849 54,918 Investment property 1,362 - - - - - 1,362 2,344,512 101,739 248,243 2,505 (53,391) (72,965) 2,570,643 (a) Of the total amount of R$75,814, R$73,361 refers to capital decrease and R$2,453 refers to the change in the investment of a Joint venture to an Associate. Balance as of January 1, 2016 Restated Equity Equity valuation adjustments Investment Advance for future capital increase Amorti- zation Proposed dividends and JCP Other Balance as of December 31, 2016 Joint Ventures (18.3) Dominó Holdings (a) 242,652 37,492 (375) - - (123,260) (74,983) 81,526 Voltalia São Miguel do Gostoso I 72,249 4,345 - - - (1,031) - 75,563 Voltalia São Miguel do Gostoso - authorization rights 11,507 - - - (367) - - 11,140 Paraná Gás 106 (69) - - - - - 37 Costa Oeste 32,631 7,372 - - - (2,771) - 37,232 Marumbi 75,914 16,188 - 3,520 - (744) - 94,878 Transmissora Sul Brasileira 67,563 1,806 - - - - - 69,369 Caiuá 51,271 8,143 - - - 643 - 60,057 Integração Maranhense 104,286 15,934 - 1,569 - 464 - 122,253 Matrinchã 697,912 41,910 - 67,345 - (15,098) - 792,069 Guaraciaba 298,794 11,194 - 90,564 - (1,583) - 398,969 Paranaíba 100,726 12,847 - 36,691 - (3,051) - 147,213 Mata de Santa Genebra 26,903 (2,578) - 207,915 - - - 232,240 Cantareira 60,105 5,155 - 97,431 - (836) - 161,855 1,842,619 159,739 (375) 505,035 (367) (147,267) (74,983) 2,284,401 Associates Sanepar (b) 311,679 43,120 (479) - - (19,372) (334,948) - Dona Francisca Energética (18.5) 32,234 7,901 - - - (7,369) - 32,766 Foz do Chopim Energética (18.5) 15,574 10,675 - - - (12,282) - 13,967 Other 9,905 (55,024) - 57,135 - - - 12,016 369,392 6,672 (479) 57,135 - (39,023) (334,948) 58,749 Other investments 20,473 - 570 - - - (19,681) 1,362 2,232,484 166,411 (284) 562,170 (367) (186,290) (429,612) 2,344,512 (a) The amount of (R$74,983) refers to the capital reduction of the investee. (b) Transfer to Other temporary investments at 11.24.2016 Balance as of January 1, 2015 Equity Equity valuation adjustments Investment/ Advance for future capital increase Proposed dividends and JCP Amortization Balance as of December 31, 2015 Restated Joint Ventures Dominó Holdings 225,334 24,767 8,625 - (16,074) - 242,652 Voltalia São Miguel do Gostoso I 52,421 (99) - 20,055 (128) - 72,249 Voltalia São Miguel do Gostoso - authorization rights 11,693 - - - - (186) 11,507 Paraná Gás - (8) - 114 - - 106 Costa Oeste 23,924 7,506 - 2,983 (1,782) - 32,631 Marumbi 63,747 13,056 - 2,211 (3,100) - 75,914 Transmissora Sul Brasileira 73,291 (6,393) - 665 - - 67,563 Caiuá 44,761 8,579 - - (2,069) - 51,271 Integração Maranhense 91,835 14,348 - 2,352 (4,249) - 104,286 Matrinchã 443,262 327 - 254,323 - - 697,912 Guaraciaba 145,979 (17,136) - 169,951 - - 298,794 Paranaíba 68,308 3,018 - 29,400 - - 100,726 Mata de Santa Genebra 26,151 (2,004) - 2,756 - - 26,903 Cantareira 15,273 1,550 - 43,650 (368) - 60,105 1,285,979 47,511 8,625 528,460 (27,770) (186) 1,842,619 Associates Sanepar 282,311 34,720 11,035 - (16,387) - 311,679 Dona Francisca Energética 53,908 (1,077) - - (20,597) - 32,234 Foz do Chopim Energética 14,907 11,996 - - (11,329) - 15,574 Other 2,567 (5,560) - 12,898 - - 9,905 353,693 40,079 11,035 12,898 (48,313) - 369,392 Other investments 20,478 - (5) - - - 20,473 1,660,150 87,590 19,655 541,358 (76,083) (186) 2,232,484 18.2 Subsidiaries with non-controlling interest 18.2.1 Summarized financial information Compagás Elejor UEG Araucária 12.31.2017 12.31.2016 12.31.2017 12.31.2016 12.31.2017 12.31.2016 Restated 01.01.2016 Restated ASSETS 632,910 526,477 675,450 708,688 507,060 529,251 944,521 Current assets 151,966 135,292 77,216 76,231 99,101 162,814 563,018 Noncurrent assets 480,944 391,185 598,234 632,457 407,959 366,437 381,503 LIABILITIES 632,910 526,477 675,450 708,688 507,060 529,251 944,521 Current liabilities 147,743 180,133 164,574 142,222 38,386 62,253 173,420 Noncurrent liabilities 87,409 46,716 449,149 486,765 22,470 20,422 16,847 Equity 397,758 299,628 61,727 79,701 446,204 446,576 754,254 STATEMENT OF INCOME Operating revenues 515,563 542,822 291,597 263,686 129,084 57,432 1,434,180 Operating costs and expenses (309,213) (534,817) (93,230) (96,321) (121,883) (259,324) (1,120,473) Financial results (25,612) (1,422) (54,254) (93,717) 5,302 18,499 (49,186) Equity in income of subsidiaries - - - - (5,777) (55,284) (4,955) Income tax and social contribution (66,785) (1,632) (47,893) (24,525) (7,098) 46,358 (120,692) Net income (loss) 113,953 4,951 96,220 49,123 (372) (192,319) 138,874 Other comprehensive income (251) 132 - - - - - Total comprehensive income 113,702 5,083 96,220 49,123 (372) (192,319) 138,874 STATEMENTS OF CASH FLOWS Cash flows from operational activities 83,661 32,714 143,911 104,136 (86,840) 65,203 374,658 Cash flows from investiment activities (14,268) (25,975) (1,461) (1,465) 118,460 21,587 7,904 Cash flows from financing activities (20,623) (751) (143,028) (105,843) - (200,000) (252,670) TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS 48,770 5,988 (578) (3,172) 31,620 (113,210) 129,892 Cash and cash equivalents at the beginning of the year 35,309 29,321 38,483 41,655 19,644 132,854 2,962 Cash and cash equivalents at the end of the year 84,079 35,309 37,905 38,483 51,264 19,644 132,854 CHANGE IN CASH AND CASH EQUIVALENTS 48,770 5,988 (578) (3,172) 31,620 (113,210) 129,892 18.2.2 Changes in equity attributable to non-controlling shareholders Participation in capital stock Compagás: 49% Elejor: 30% UEG Araucária: 20% Consolidated Balance as of January 1, 2015 136,233 25,445 190,413 352,091 Income for the year 11,304 12,937 27,775 52,016 Other comprehensive income 495 - - 495 Dividends (3,128) (16,182) (67,339) (86,649) Balance as of December 31, 2015- restated 144,904 22,200 150,849 317,953 Income (loss) for the year - restated 2,425 14,736 (38,461) (21,300) Other comprehensive income 65 - - 65 Deliberation of additional dividends proposed - - (23,072) (23,072) Distribution of dividends with retained earnings - (9,342) - (9,342) Dividends (576) (3,684) - (4,260) Balance as of December 31, 2016 - restated 146,818 23,910 89,316 260,044 Income (loss) for the year 55,837 28,866 (74) 84,629 Other comprehensive income (123) - - (123) Deliberation of additional dividends proposed - (11,053) - (11,053) Dividends (7,631) (23,205) - (30,836) Balance as of December 31, 2017 194,901 18,518 89,242 302,661 18.3 Total balances of the groups of assets, liabilities, net income and share in commitments and contingent liabilities of the main joint ventures Voltalia Costa Oeste Marumbi Transmissora Sul Brasileira Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira 12.31.2017 . ASSETS 155,272 99,028 162,155 659,464 230,743 466,783 2,774,973 1,428,247 1,698,213 1,722,063 952,670 Current assets 2,141 7,791 10,314 56,604 22,895 44,594 297,331 139,920 233,065 107,568 6,046 Cash and cash equivalents 3 2,685 1,949 25,547 1,626 2,224 116,256 34,364 29,066 96,244 5,169 Other current assets 2,138 5,106 8,365 31,057 21,269 42,370 181,075 105,556 203,999 11,324 877 Noncurrent assets 153,131 91,237 151,841 602,860 207,848 422,189 2,477,642 1,288,327 1,465,148 1,614,495 946,624 . LIABILITIES 155,272 99,028 162,155 659,464 230,743 466,783 2,774,973 1,428,247 1,698,213 1,722,063 952,670 Current liabilities 2,214 3,817 6,386 220,845 23,608 71,563 140,515 71,818 124,764 12,630 9,706 Financial liabilities - 3,124 5,220 212,618 7,427 13,240 48,686 32,627 53,317 - - Other current liabilities 2,214 693 1,166 8,227 16,181 58,323 91,829 39,191 71,447 12,630 9,706 Noncurrent liabilities - 29,239 49,093 116,818 92,774 163,790 928,706 502,713 911,107 792,519 534,764 Financial liabilities - 24,751 38,651 106,174 64,081 103,755 712,198 388,806 638,779 703,897 439,192 Other noncurrent liabilities - 4,488 10,442 10,644 28,693 60,035 216,508 113,907 272,328 88,622 95,572 Equity 153,058 65,972 106,676 321,801 114,361 231,430 1,705,752 853,716 662,342 916,914 408,200 STATEMENT OF INCOME Net operating income - 11,837 19,498 53,374 (2,904) (14,460) 403,891 208,444 320,302 588,123 392,766 Operating costs and expenses (113) (15,765) (29,086) (63,752) (5,194) (4,245) (183,660) (93,369) (150,984) (434,779) (347,771) Financial results 9 (1,841) (3,140) (26,994) (6,017) (9,070) (47,331) (36,981) (59,132) (94,512) (35,207) Equity in income of subsidiaries (1,048) - - - - - - - - - - Income tax and social contribution - 737 807 12,330 5,908 9,709 (55,808) (26,303) (40,717) (19,955) (1,871) Net income (loss) (1,152) (5,032) (11,921) (25,042) (8,207) (18,066) 117,092 51,791 69,469 38,877 7,917 Other comprehensive income - - - - - - - - - - - Total comprehensive income (1,152) (5,032) (11,921) (25,042) (8,207) (18,066) 117,092 51,791 69,469 38,877 7,917 Investment interest - % 49.0 51.0 80.0 20.0 49.0 49.0 49.0 49.0 24.5 50.1 49.0 Investment book value 74,998 33,646 85,341 64,360 56,037 113,401 835,819 418,320 162,273 459,374 200,018 Dominó (a) Voltalia Costa Oeste Marumbi Transmissora Sul Brasileira Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira 12.31.2016 . ASSETS 180,049 156,422 112,601 185,888 696,381 255,276 513,186 2,583,118 1,247,036 1,284,733 1,050,330 525,446 Current assets 24,725 2,177 9,892 12,614 51,963 26,820 49,355 273,185 107,429 41,648 59,160 1,242 Cash and cash equivalents 5,340 41 4,323 3,324 23,295 1,435 115 118,196 16,284 3,051 47,792 157 Other current assets 19,385 2,136 5,569 9,290 28,668 25,385 49,240 154,989 91,145 38,597 11,368 1,085 Noncurrent assets 155,324 154,245 102,709 173,274 644,418 228,456 463,831 2,309,933 1,139,607 1,243,085 991,170 524,204 . LIABILITIES 180,049 156,422 112,601 185,888 696,381 255,276 513,186 2,583,118 1,247,036 1,284,733 1,050,330 525,446 Current liabilities 13,669 2,212 8,003 17,760 33,949 26,776 76,137 120,886 41,099 83,078 523,351 140,759 Financial liabilities - - 3,110 5,190 25,153 7,387 13,188 52,625 9,928 45,939 489,017 65,697 Other current liabilities 13,669 2,212 4,893 12,570 8,796 19,389 62,949 68,261 31,171 37,139 34,334 75,062 Noncurrent liabilities - - 31,594 49,531 315,589 105,934 187,554 845,764 391,712 600,784 63,427 54,373 Financial liabilities - - 27,426 43,171 308,859 70,633 115,732 747,709 378,528 561,700 - - Other noncurrent liabilities - - 4,168 6,360 6,730 35,301 71,822 98,055 13,184 39,084 63,427 54,373 Equity 166,380 154,210 73,004 118,597 346,843 122,566 249,495 1,616,468 814,225 600,871 463,552 330,314 . STATEMENT OF INCOME Net operating income - - 20,433 37,559 56,553 38,148 64,428 433,833 310,380 322,855 570,237 337,614 Operating costs and expenses (969) (122) (3,341) (11,906) (12,042) (4,008) (2,851) (237,779) (204,412) (185,789) (497,852) (321,966) Financial results (24,062) 5 (1,213) (3,596) (32,674) (6,432) (10,934) (66,462) (73,693) (58,703) (80,255) 225 Equity in income of subsidiaries 101,543 8,987 - - - - - - - - - - Income tax and social contribution - - (1,426) (1,822) (2,810) (11,355) (18,125) (44,061) (9,429) (25,924) 2,724 (5,354) Net income 76,512 8,870 14,453 20,235 9,027 16,353 32,518 85,531 22,846 52,439 (5,146) 10,519 Other comprehensive income (9,669) - - - - - - - - - - - Total comprehensive income 66,843 8,870 14,453 20,235 9,027 16,353 32,518 85,531 22,846 52,439 (5,146) 10,519 Investment interest - % 49.0 49.0 51.0 80.0 20.0 49.0 49.0 49.0 49.0 24.5 50.1 49.0 Investment book value 81,526 75,563 37,232 94,878 69,369 60,057 122,253 792,069 398,969 147,213 232,240 161,855 (a) Balances adjusted to accounting practices. As at December 31, 2017, Copel's interest in the commitments assumed from its joint ventures is equivalent to R$141,744 (R$503,546 as at December 31, 2016) and in contingent liabilities is equivalent to R$38,218 (R$834 as at December 31, 2016). 18.4 Dominó Holdings S.A. At the Extraordinary General Meeting held on March 13, 2017, the shareholders approved the capital reduction of Dominó Holding, without cancellation of shares, through the delivery of all common shares issued by Sanepar, owned by Dominó Holdings, in the proportion of its interests. As a consequence, Copel Energia became the direct holder of 7,956,306 common shares of Sanepar, measured at their fair value at R$73,361, determined based on the discounted cash flow method. These shares were settled on December 18, 2017, as per Note 16.1. 18.5 Total balances of the groups of assets, liabilities, net income and share in contingent liabilities of the main associates Dona Francisca Foz do Chopim 12.31.2017 12.31.2016 12.31.2017 12.31.2016 ASSETS 138,079 151,563 61,163 48,937 Current assets 10,304 19,311 21,553 11,043 Noncurrent assets 127,775 132,252 39,610 37,894 . LIABILITIES 138,079 151,563 61,163 48,937 Current liabilities 4,144 5,306 1,808 2,336 Noncurrent liabilities 4,443 3,982 22,776 7,553 Equity 129,492 142,275 36,579 39,048 . STATEMENT OF INCOME Net operating income 70,716 70,208 40,441 40,762 Operating costs and expenses (30,379) (34,074) (21,124) (10,130) Financial income (expense) 835 1,453 809 795 Income tax and social contribution (2,632) (3,275) (1,547) (1,580) Net income 38,540 34,312 18,579 29,847 Other comprehensive income - - - - Total comprehensive income 38,540 34,312 18,579 29,847 Investment interest - % 23.0303 23.0303 35.77 35.77 Investment book value 29,821 32,766 13,084 13,967 As at December 31, 2017, Copel's interest in the contingent liabilities of its associates is equivalent to R$58,194 (R$55,565 as at December 31, 2016).

19. Property, Plant and Equipme

19. Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2017
Property, plant and equipment [abstract]
Property, Plant and Equipment	The Company records assets used in administrative and commercial facilities for generation of electric power and telecommunication services in property, plant and equipment. Investments in electric power transmission and distribution and in piped gas distribution are recorded in financial assets and/or intangible assets as per IAS 38, IFRIC 12 (Notes 4.3.9 and 4.6). On initial adoption of IFRS, property, plant and equipment were measured at fair value with recognition of their deemed cost. Under Articles 63 and 64 of Decree No. 41,019/1957 and Article 19 of Decree No. 2,003/1996, the assets and facilities used mostly in the generation of power are attached to these services and cannot be withdrawn, sold, assigned, or mortgaged without the prior written consent of the regulatory agency. ANEEL Resolution No. 691/2015, however, regulates the release of assets from the concessions of the Public Electric Power Service, granting prior authorization to release the property and other fixed assets not usable by the concession when they are destined for sale, and also determining that the sales proceeds less respective charges be deposited in a restricted bank account to be invested in the concession. 19.1 Property, plant and equipment by asset class Accumulated Accumulated Cost depreciation 12.31.2017 Cost depreciation 12.31.2016 In service Reservoirs, dams and aqueducts 6,638,348 (4,071,621) 2,566,727 6,595,895 (3,912,383) 2,683,512 Machinery and equipment 5,320,736 (2,654,801) 2,665,935 5,309,674 (2,645,702) 2,663,972 Buildings 1,500,144 (989,221) 510,923 1,498,841 (954,470) 544,371 Land 277,665 (15,287) 262,378 277,112 (12,351) 264,761 Vehicles and aircraft 59,101 (48,759) 10,342 60,914 (45,243) 15,671 Furniture and tools 16,990 (11,476) 5,514 16,771 (10,989) 5,782 (-) Provision for impairment (19.9) (4,986) - (4,986) (77,318) - (77,318) (-) Special Obligations (56) 18 (38) (56) 10 (46) 13,807,942 (7,791,147) 6,016,795 13,681,833 (7,581,128) 6,100,705 In progress Cost 5,023,013 - 5,023,013 3,969,703 - 3,969,703 (-) Provision for impairment (19.9) (1,210,358) - (1,210,358) (1,136,105) - (1,136,105) 3,812,655 - 3,812,655 2,833,598 - 2,833,598 17,620,597 (7,791,147) 9,829,450 16,515,431 (7,581,128) 8,934,303 19.2 Changes in property, plant and equipment Balance as of January 1, 2017 Additions / (Reversal) of impairment Depreciation Loss on disposal Transfers Balance as of December 31, 2017 In service Reservoirs, dams and aqueducts 2,683,512 - (144,484) (2,160) 29,859 2,566,727 Machinery and equipment 2,663,971 - (188,988) (37,685) 228,637 2,665,935 Buildings 544,372 - (36,347) (773) 3,671 510,923 Land 264,761 - (2,935) (3) 555 262,378 Vehicles and aircraft 15,671 - (5,492) (6) 169 10,342 Furniture and tools 5,782 - (803) (12) 547 5,514 (-) Provision for impairment (19.9) (77,318) 72,332 - - - (4,986) (-) Special Obligations (46) - 8 - - (38) 6,100,705 72,332 (379,041) (40,639) 263,438 6,016,795 In progress Cost 3,969,703 1,318,336 - (23,869) (241,157) 5,023,013 (-) Provision for impairment (19.9) (1,136,105) (74,253) - - - (1,210,358) 2,833,598 1,244,083 - (23,869) (241,157) 3,812,655 8,934,303 1,316,415 (379,041) (64,508) 22,281 9,829,450 Balance as of January 1, 2016 Additions Depreciation Loss on disposal Transfers Balance as of December 31, 2016 In service Reservoirs, dams and aqueducts 2,830,290 - (142,986) (555) (3,237) 2,683,512 Machinery and equipment 2,855,110 - (185,254) (11,143) 5,259 2,663,972 Buildings 581,554 - (37,246) (1,971) 2,034 544,371 Land 267,623 - (2,935) (7) 80 264,761 Vehicles and aircraft 20,205 - (4,861) (142) 469 15,671 Furniture and tools 6,236 - (835) (4) 385 5,782 (-) Provision for impairment (19.9) (15,095) (62,223) - - - (77,318) (-) Special Obligations (14) - 8 - (40) (46) 6,545,909 (62,223) (374,109) (13,822) 4,950 6,100,705 In progress Cost 2,851,078 1,301,856 - (13,580) (169,651) 3,969,703 (-) Provision for impairment (19.9) (704,305) (431,800) - - - (1,136,105) 2,146,773 870,056 - (13,580) (169,651) 2,833,598 8,692,682 807,833 (374,109) (27,402) (164,701) 8,934,303 19.3 Effects on property, plant and equipment of the end date and the extension of the electric power generation concessions and the quota regime Since September 12, 2012, with issuance of Provisional Measure No. 579, enacted into Law No. 12,783/2013, hydroelectric and thermoelectric power generation concessions may be extended, only once, at the discretion of the Granting Authority for a period of up to 30 and 20 years, respectively. Extension of concessions for hydroelectric power generation is subject to acceptance of certain conditions established by the Granting Authority, such as: (i) change in remuneration to tariff calculated by ANEEL for each plant; (ii) allocation of the plant’s physical power and capacity guarantee shares to concessionaires and licensees of distribution utilities; (iii) submission to service quality standards determined by ANEEL; and (iv) agreement with amounts established as indemnity of assets related to the concession. With the expiration of SHP Rio dos Patos, HPP GPS and HPP Mourão concessions, investments subject to indemnity were transferred to account “Accounts receivable related to the concession extension”, considering the right to indemnity (Note 11). Also in relation to current regulation, the concessionaire must request the extension of the concession in advance of up to 60 months before the term end of hydroelectric power generation plants, and of up to 24 months for thermoelectric plants. Current regulatory framework also determines that, if the concessionaire opts to extend the concession, the Granting Authority may advance the effects of the extension by up to 60 months from the final agreement term or the concession term, defining the initial tariff. If the concession period is not extended, the Concession Grantor will open an auction or bid for a concession period of up to 30 years, considering as bid winner, the lowest tariff value and the highest offer to pay onerous grant. Both in cases of early extension as new bid for a new concession term, Management understands it has an assured contractual right to receive an indemnity of the assets related to the public service concessions, based on the new replacement value (VNR), that will consider accumulated depreciation and amortization as of the date of initial operation of the facility. Decree 9,271, published on January 25, 2018, allows the Federal Government to grant a new concession agreement for an additional 30-years period to the company winning the bid for privatization of electric power public service concession. For this purpose, the project should be privatized at least 60 months before the end of the concession. In addition, the project will have its regime changed from economic operation to Independent Power Generation and will have an amount payable for the Grant Bonus. 19.4 Average depreciation rates Average rate of depreciation (%) 31.12.2017 31.12.2016 Generation General equipment 6.33 6.31 Machinery and equipment 3.59 2.29 Generators 3.21 3.04 Reservoirs, dams and ducts 2.11 2.13 Hydraulic turbines 2.61 2.57 Gas and steam turbines 2.30 2.30 Water cooling and treatment 4.00 3.99 Gas conditioner 4.00 3.66 Wind power plant unit 3.85 3.85 Central management Buildings 3.33 3.33 Machinery and office equipment 6.25 6.25 Furniture and fixtures 6.25 6.25 Vehicles 14.29 14.29 Telecommunications Transmission equipment 6.36 6.90 Terminal equipment 12.09 13.41 Infrastructure 7.45 7.43 Depreciation of the assets which are part of the original project of Mauá, Colíder, Cavernoso II, Santa Clara and Fundão HPPs Copel GeT has assets from the original project of Mauá, Colíder and Cavernoso II Hydroelectric Power Plants, and Elejor of Santa Clara and Fundão Hydroelectric Power Plant, for which the Company does not expect to receive full guarantee from the Granting Authority that it will indemnify the Company by the end of the concession period for the residual value of the assets which are part of the original project. This interpretation is based on Law No. 8,987/95 and Decree No. 2,003/96, which regulates the production of electricity by independent producers. Accordingly, from the date these assets start operations they are depreciated at the rates set by ANEEL (Brazilian Electricity Regulatory Agency), limited to the concession period. As established on concession agreements, subsequent investments not forecast in the original project, provided that they are approved by the Granting Authority and have not yet been amortized, will be indemnified by the end of concessions. Therefore, these assets will be depreciated at the rates set by ANEEL, from the operating start. 19.5 Costs of loans, financing and debentures capitalized The costs of loans, financing and debentures capitalized during 2017 amounted to R$2,297, at an average rate of 0.09% p.a. (R$7,142, at an average rate of 0.26% p.a., during 2016). 19.6 HPP Colíder On July 30, 2010, at the ANEEL Auction of Power from New Projects 003/10, Copel GeT won the rights to the concession of the Colíder Hydroelectric Power Plant, valid for 35 years from the date of signature of Concession Agreement No. 001/11-MME-HPP Colíder, which took place on January 17, 2011. This project will comprise a main powerhouse of 300 MW, which is enough to supply approximately one million people. The facility will take advantage of the hydroelectric potential discovered on the Teles Pires River, between the towns of Nova Canaã do Norte and Itaúba, in the northern region of the State of Mato Grosso. The National Bank for Economic and Social Development (BNDES) approved the classification of the HPP Colíder project for financial support and the signed financing agreement amounted to R$1,041,155 (Note 23). Until December 31, 2017, the financing amount of R$975,108 was released. Due to acts of God and force majeure, such as fire at the construction site, and public power acts that created difficulties involving environmental licenses, among other setbacks, such as delays in delivery of equipment, in electromechanical assembly services and in the construction of the transmission line of the power plant, the project timeframe was adversely affected, leading to postponement of the commercial generation of the power plant, whose first generating unit is expected to be operational by June 2018, whilst the third and last one is expected by November 2018. As a result of these events, a balance of estimated losses on impairment of assets is recorded as shown in Note 19.9. The Colíder Hydroelectric Power Plant’s power output was sold at an ANEEL auction at a final price of R$103.40/MWh, as of July 1, 2010, adjusted according to the variation of IPCA inflation index to R$163.41 as of December 31, 2017. 125 averages MW were sold, for supply starting on January 2015, for 30 years. Copel GeT submitted an application to ANEEL to exclude its responsibility, so that the obligation to supply energy could be postponed. In a first judgment, the request was not accepted, Copel GeT filed an application for reconsideration of the decision, which was also denied on March 14, 2017. Not agreeing with the decision, Copel GeT filed again an application for reconsideration, which was definitely denied on July 4, 2017 Copel GeT filled a lawsuit in the court on December 18, 2017, requesting the reversal of the decision of the Agency, and it was granted, in April 2018, the request for the anticipation of guardianship with the preliminary effect for postponement of the supply of energy sold. Copel GeT has complied with its commitments of energy supply as follows: · From January 2015 to May 2016 - with energy surpluses not contracted in its other plants; · From June 2016 to December 2018 - with partial reduction, in June 2016, through a bilateral agreement; and from July 2016 to December 2018, with reduction of all supply contracts of the CCEARs - Energy Trading Agreement in the Regulated Environment, through a bilateral agreement and participation in the New Energy and Decrease Clearing Facility (“Mecanismo de Compensação de Sobras e Déficits de Energia Nova - MCSD-EN”). On July 14, 2017, the assured power of the project was revised by MME Ordinance No. 213/SPE, going to 178.1 average MW, after full set-up. At December 31, 2017, the expenditures incurred on HPP Colíder presented a balance of R$2,197,630. 19.7 Joint operations - consortiums The amounts recorded under property, plant and equipment referring to the participations of Copel GeT in consortiums are shown below: Share Annual average Joint operations Copel GeT (%) depreciation rate (%) 12.31.2017 12.31.2016 In service HPP Mauá (Consórcio Energético Cruzeiro do Sul) 51.0 859,917 859,917 (-) Accumulated depreciation 3.43 (147,086) (117,625) 712,831 742,292 In progress HPP Baixo Iguaçu (19.7.1) 30.0 640,178 390,420 640,178 390,420 1,353,009 1,132,712 19.7.1 Consórcio Empreendedor Baixo Iguaçu - Cebi The purpose of the consortium is to build and operate the project known as Baixo Iguaçu Hydroelectric Plant, with minimum installed capacity of 350.20 MW and physical guarantee revised to 171.3 MW. The plant is located on the Iguaçu River between the municipalities of Capanema and Capitão Leônidas Marques, and between the Governador José Richa Hydroelectric Plant and the Iguaçu National Park, in the State of Paraná. The start of commercial operation of the three units is scheduled for the fourth quarter of 2018. The previous schedule has been changed due to the suspension of the Installation License, as per the decision of the Federal Court of the 4 th On August 23, 2016, the Company signed the 2 nd The constructions and electromechanical assembly of the powerhouse enabled the installation/positioning of important parts of the turbine-generator set, in October and November 2017. The river diversion to enable the last phase of the construction is scheduled to be carried out in May 2018. 19.8 Cutia wind farm project The largest Copel wind farm called Cutia is under construction, and is divided into two large complexes: · Cutia Complex: composed of seven wind farms (Guajiru, Jangada, Potiguar, Cutia, Maria Helena, Esperança do Nordeste and Paraíso do Ventos do Nordeste) with 180.6 MW of total installed capacity, 71.4 average MW of assured power, all located in the State of Rio Grande do Norte. The power that will be generated by the farms was sold on the 6 th · Bento Miguel Complex: composed of six wind farms (São Bento do Norte I, São Bento do Norte II, São Bento do Norte III, São Miguel I, São Miguel II and São Miguel III) with a total installed capacity of 132.3 MW, 58.1 average MW assured power, all also located in the State of Rio Grande do Norte. The power that will be generated by the farms was sold on the 20th New Energy Auction that was held on November 28, 2014, at an average historical price of R$136.97/MWh, inflation adjusted according to the variation of the IPCA to R$167,16 as of December 31, 2017. The initial forecast for commercial generation of these farms is January 2019. The following are the relevant milestones for the execution of the works from January 2016 to December 2017. In January 2016, the environmental licenses were obtained, beginning the access road runs, bases and assembly platform of the generator set. In April 2016, construction of the Cutia Substation was started, with installed capacity of three 120 MVA transformers and twenty-six 34.0 kV circuits, two circuits for each wind farm. In October 2016, with the advanced stage of construction services in some farms, the first generator sets began to be delivered, and Torres Productive Center began operating, a structure in which precast elements that will constitute the towers of support of the wind turbines are being produced. In January 2017, the process of assembling the towers of the wind turbines began. As a result of the review of the recoverable amount of these projects, a balance of estimated losses on impairment of assets is recorded as demonstrated in Note 19.9. 19.9 Estimated losses on impairment of generation segment assets Based on previous indicators of impairment, of assumptions representing the Company management best estimates, of the methodology set forth by IFRIC 12 - Concessions and of measurement of value in use, a number of power plants or cash generating units of the generation segment were tested. The calculation of the value in use was based on discounted operating cash flows over the time of concessions, maintaining the Company’s current commercial conditions. The rate used to discount the cash flows was set in light of the WACC (Weighted Average Cost of Capital) methodology and CAPM (Capital Asset Pricing Model) methodology for the generation business, considering usual market parameters. Internal references such as the budget approved by the Company, historical or past data, updating of the timeframe of work and amount of investments for projects in course support the design of key assumptions by Company management. In the same framework, external references such as level of consumption of electric power, expansion of the economic activity in Brasil and the availability of water resources support the key information about estimated cash flows. Worth noting is that a number of assumptions used by Company management when determining future cash flows can be affected by uncertain events, which, in its turn, may give rise to variation in results. Changes in the political and economic model, for example, may lead to upward trend when projecting country risk-rating, increasing the discount rates used in tests. All in all, the tests addressed the following key assumptions: · Growth compatible with historical data and perspective for the Brazilian economy growth; · Specific discount rates (pre-tax and after-tax) for the segments tested, obtained through the methodology usually applied by the market, taking into consideration the weighted average cost of capital; · Projected revenue in accordance with the agreements in force, without any expectation for renewal of concession/authorization; · Expenses broken into cash generating units, projected in view of the budget approved by the Company; and · The Company addressed all its generation projects as independent cash generating units. The projects with impairment balances recorded at December 31, 2017 are the following: Property, Plant and Equipment Value in use Cost Depreciation Impairment Projects HPP Colíder (a) 2,217,391 (1,859) (683,021) 1,532,511 Wind power complex Cutia (a) 1,083,474 - (224,510) 858,964 Wind power complex Bento Miguel (a) 217,121 - (98,231) 118,890 Consórcio Tapajós (b) 14,464 - (14,464) - Power plants in Paraná (a) 864,761 (59,743) (195,118) 609,900 4,397,211 (61,602) (1,215,344) 3,120,265 (a) Under construction (b) Project under development The Company reviewed the recoverable amount of property, plant and equipment and, as a result of these analyses, the impairment suffered the following changes: Balance as of Impairment at the year Balance as of Impairment at the year Balance as of January 1, 2016 December 31, 2016 December 31, 2017 In service UEG Araucária (19.9.1) - (69,073) (69,073) 69,073 - Power plants in Paraná (19.9.2) (15,095) 6,850 (8,245) 3,259 (4,986) (15,095) (62,223) (77,318) 72,332 (4,986) In progress HPP Colíder (19.9.3) (642,551) 47,062 (595,489) (87,532) (683,021) Wind power complex Cutia (19.9.4) - (232,827) (232,827) 8,317 (224,510) Wind power complex Bento Miguel (19.9.4) - (81,637) (81,637) (16,594) (98,231) Consórcio Tapajós - (14,464) (14,464) - (14,464) Power plants in Paraná (19.9.2) (61,754) (149,934) (211,688) 21,556 (190,132) (704,305) (431,800) (1,136,105) (74,253) (1,210,358) (719,400) (494,023) (1,213,423) (1,921) (1,215,344) 19.9.1 UEG Araucária In 2017 the calculation of value in use considered Company assumptions and budgets, discount rate of 7.66% after tax (8.01% p.a. in 2016), which stems from the WACC methodology for the electric power generation segment, plus additional risk associated with revenue variation. The reversal noted is justified mainly by the review of the discount rate and by the Company’s revised projections as to the expected variable unit cost (CVU) and power delivery. 19.9.2 Power plants of Paraná In 2017 the calculation of value in use of generation assets in the State of Paraná considered: (i) Company assumptions and budgets; (ii) for power plants in operation, pretax discount rate in constant currency of 8.11% (8.63% p.a. in 2016); and (iii) for power plants under modernization and/or construction, after-tax discount rate in constant currency of 5.35% p.a. (5.70% p.a. in 2016), which stem from the WACC methodology for the electric power generation segment. The reversal noted arises mainly from the review of the discount rate used. 19.9.3 Colíder HPP In 2017 the calculation of value in use considered Company assumptions and budgets and after-tax discount rate in constant currency of 5.35% p.a. (5.70% p.a. in 2016), which stems from the WACC methodology for the electric power generation segment. This additional provision was recognized mainly in connection with further delays for work completion, as well as increase in CAPEX expected for completion of the project. The current estimate for go-live of the first turbine is June 2018 (in 2016 the tentative date was December 2017). 19.9.4 Cutia and Bento Miguel Wind Farms In 2017 the calculation of the value in use considered the Company assumptions and budgets and pretax discount rate in constant currency of 7.11% (8.06% p.a. in 2016), which stems from the WACC methodology for the electric power generation segment, adjusted for the specific condition of taxation of those projects. The movements noted are justified mainly by the revision of the discount rate and by the revisions of projections, notably as to the assumption of power available for long-term sale. As the Cutia Wind Farm is concerned, the reversal noted is justified mainly by the revision of the discount rate and by the revisions of the projected operating costs. The value of the reversal decreased by the change in the expected go-live in July 2018 (in 2016, the tentative date was October 2017). On the other hand, as the Bento Miguel Wind Farm is concerned, the increase in the provision is driven mainly by the increase in estimated capex for the project. The amount of the provision was reduced by the change in the expectation of go-live beginning October 2018 (in 2016, the tentative date was January 2019). 19.9.5 Cash generating units with no provision for impairment Most of power plants with no impairment have a recoverable amount above the carrying amount of the PPE. The table below presents the percentage the recoverable amount (“VR”) exceeds carrying amount (“VC”) of PPE, calculated as follows: (recoverable amount / carrying amount -1). Also, the Company performed a sensitivity analysis, increasing the discount rate by 5% and by 10% for impairment risk assessment for each power plant. Based on such analysis, the sole project with an impairment risk is the Voltalia Wind Farm, as follows: Cash generating unit VR/VC-1 VR/VC-1 Impairment Risk Discount rate VR/VC-1 (5% Variation) (10% Variation) Complexo EOL São Bento 7.11% 55.28% 50.63% 46.22% - Complexo EOL Brisa I 7.11% 37.47% 33.37% 29.47% - Complexo EOL Brisa II 7.11% 8.26% 4.32% 0.60% - Complexo EOL Voltalia (a) 7.11% 0.95% -1.99% -4.80% 10,772 Hydric Assets Foz do Areia 8.11% 422.35% 416.91% 411.56% - Segredo 8.11% 229.15% 222.11% 215.32% - Caxias 8.11% 192.16% 185.52% 179.11% - Guaricana 8.11% 63.71% 61.10% 58.55% - Chaminé 8.11% 87.54% 84.92% 82.36% - Chopim I 8.11% 149.27% 142.63% 136.28% - São Jorge 8.11% 55.49% 53.29% 51.13% - Melissa 8.11% 122.19% 116.80% 111.63% - Desvio do Rio Jordão 8.11% 229.15% 222.11% 215.32% - Palmas 8.11% 72.85% 67.51% 62.44% - Elejor 8.11% 172.07% 165.68% 159.59% - (a) Impairment value of the Complex as a whole. The write-off of Copel’s impairment loss consists only of the authorization rights on acquisition of R$10,772 thousand (balance at December 31, 2017).

20. Intangible Assets

20. Intangible Assets	12 Months Ended
	Dec. 31, 2017
Intangible Assets Abstract
Intangible Assets	12.31.2017 12.31.2016 Distribution concession agreement (20.1) 5,750,873 5,513,381 Generation concession agreements/ authorization (20.2) 619,221 663,712 Concession agreement - gas distribution (20.3) 43,888 238,509 Others (20.4) 38,842 44,210 6,452,824 6,459,812 20.1 Distribution concession agreement . Special liabilities in service in progress in service in progress Total Balance as of January 1, 2016 7,230,163 773,107 (2,830,995) (40,763) 5,131,512 Acquisitions - 892,693 - - 892,693 Customers contributions - - - (122,809) (122,809) Provision for claims added to the cost of the works - 3,430 - - 3,430 Transfers for accounts receivable related to concession (2,230) (56,740) - - (58,970) Capitalizations for intangible in service 743,351 (743,351) (135,104) 135,104 - Amortization of quotas - concession and authorization (a) (395,255) - 121,075 - (274,180) Amortization of quotas - PIS/Pasep and Cofins credits (11,270) - - - (11,270) Amortization of quotas appropriated in the cost of the work (292) 292 - - - Loss on disposal (27,309) (19,716) - - (47,025) Balance as of December 31, 2016 7,537,158 849,715 (2,845,024) (28,468) 5,513,381 Acquisitions - 757,709 - - 757,709 Customers contributions 628 - (579) (125,983) (125,934) Provision for claims added to the cost of the works - (1,587) - - (1,587) Transfers for accounts receivable related to concession (Note 10.1) - (56,853) - - (56,853) Capitalizations for intangible in service 822,472 (822,472) (128,351) 128,351 - Amortization of quotas - concession (a) (411,575) - 125,740 - (285,835) Amortization of quotas - PIS/Pasep and Cofins credits (11,014) - - - (11,014) Loss on disposal (29,704) (12,066) 2,776 - (38,994) Balance as of December 31, 2017 7,907,965 714,446 (2,845,438) (26,100) 5,750,873 (a) Amortization during the concession as of the start of commercial operations of the enterprises or based on the useful life of the assets, of the two the shortest. In accordance with IFRIC 12 - Accounting concessions, the share of infrastructure that will be used during concession was recorded in intangible assets, composed of the assets of the electricity distribution, net of interests of consumers (special obligations). Special liabilities comprise customers’ contributions, Federal Government grants, federal, state, and municipal funds, and special credits assigned to the investments in facilities related to a concession. The amortization of the special liabilities is calculated using the average rate of depreciation of assets that comprises the infrastructure, and the balance of special liabilities contained in intangible assets will be fully amortized over the concession period. Special obligations are not financial liabilities or shareholder’s credits. 20.2 Generation concession agreement . Concession contract (a) Concession and in service in progress authorization rights Total Balance as of January 1, 2016 242,298 5,557 416,272 664,127 ANEEL grant - use of public property - 742 - 742 Renegotiation of hydrological risk - GSF 26,872 - - 26,872 Amortization of quotas - concession and authorization (a) (14,890) - (13,139) (28,029) Balance as of December 31, 2016 254,280 6,299 403,133 663,712 ANEEL grant - use of public property - 678 - 678 Amortization of quotas - concession and authorization (b) (17,837) - (13,139) (30,976) Transfers to property, plant and equipment - - (14,193) (14,193) Balance as of December 31, 2017 236,443 6,977 375,801 619,221 (a) Includes the balances of use of public asset and hydrological risk renegotiation. (b) Amortization during the concession/authorization as of the start of commercial operations of the enterprises. 20.3 Concession agreement - gas distribution . in service in progress Total Balance as of January 1, 2016 187,608 119,100 306,708 Acquisitions - 25,847 25,847 Transfers for accounts receivable related to concession - (68,737) (68,737) Capitalizations for intangible in service 35,934 (35,934) - Amortization of quotas - concession and authorization (a) (25,251) - (25,251) Loss on disposal (20) (38) (58) Balance as of December 31, 2016 198,271 40,238 238,509 Acquisitions - 13,745 13,745 Transfers for accounts receivable related to concession (154,908) (24,501) (179,409) Capitalizations for intangible in service 10,011 (10,011) - Amortization of quotas - concession (a) (28,753) - (28,753) Loss on disposal (204) - (204) Balance as of December 31, 2017 24,417 19,471 43,888 (a) Amortization during the concession as of the start of commercial operations of the enterprises or based on the useful life of the assets, of the two the shortest. 20.4 Other intangible assets . in service in progress Total Balance as of January 1, 2016 22,853 19,876 42,729 Acquisitions - 10,187 10,187 Transfers from property, plant and equipment 25 341 366 Transfers from investments - 122 122 Transfers from accounts receivable related to concession 150 - 150 Capitalizations for intangible in service 11,690 (11,690) - Amortization of quotas (a) (8,936) - (8,936) Amortization of quotas - PIS/Pasep and Cofins credits (57) - (57) Loss on disposal - (351) (351) Balance as of December 31, 2016 25,725 18,485 44,210 Acquisitions - 6,932 6,932 Transfers from property, plant and equipment 105 - 105 Capitalizations for intangible in service 5,744 (5,744) - Amortization of quotas (a) (8,809) - (8,809) Amortization of quotas - PIS/Pasep and Cofins credits (54) - (54) Loss on disposal (18) (3,524) (3,542) Balance as of December 31, 2017 22,693 16,149 38,842 (a) Annual amortization rate: 20%. 20.5 Costs of loans, financing and debentures capitalized The costs of loans, financing and debentures capitalized during 2017 amounted to R$4,497, at an average rate of 0.25% p.y. (R$7,608, at an average rate of 0.41% p.y. during 2016 and R$32,579, at an average rate of 1.78% p.y. in 2015).

21. Payroll, Social Charges and

21. Payroll, Social Charges and Accruals	12 Months Ended
	Dec. 31, 2017
Payroll Social Charges And Accruals
Payroll, Social Charges and Accruals	12.31.2017 12.31.2016 Social security liabilities Taxes and social contribution 49,748 50,016 Social security charges on paid vacation and 13th salary 32,686 35,570 82,434 85,586 Labor liabilities Payroll, net 1,796 835 Vacation 106,450 111,021 Profit sharing 68,817 64,814 Voluntary termination 38,642 25,532 Profit sharing 15,828 9 231,533 202,211 313,967 287,797

22. Suppliers

22. Suppliers	12 Months Ended
	Dec. 31, 2017
Suppliers Abstract
Suppliers	12.31.2017 12.31.2016 Energy supplies 986,689 673,442 Materials and supplies 521,969 399,576 Natural gas for resale 101,026 132,985 Charges for use of grid system 117,362 86,347 1,727,046 1,292,350 Current 1,683,577 1,255,639 Noncurrent 43,469 36,711

23. Loans and Financing

23. Loans and Financing	12 Months Ended
	Dec. 31, 2017
Loans And Financing
Loans and Financing	Issue Number of Final Annual rate p.y. Finance Contracts Company Date installment maturity (interest + commission) charges Principal 12.31.2017 12.31.2016 Foreign currency National Treasury Department - STN (Secretaria do Tesouro Nacional) (1) Par Bond Copel 05.20.1998 1 04.11.2024 6.0% + 0.20% Half-yearly 17,315 52,768 53,498 (1) Discount Bond Copel 05.20.1998 1 04.11.2024 1.1875%+0.20% Half-yearly 12,082 36,502 37,007 Total foreign currency 89,270 90,505 Local currency Banco do Brasil (2) 21/02155-4 Copel DIS 09.10.2010 2 08.15.2018 109.0% of DI Half-yearly 116,667 60,049 122,713 (3) 21/02248-8 Copel DIS 06.22.2011 2 05.16.2018 109.0% of DI Half-yearly 150,000 75,601 152,314 (4) CCB 21/11062X Copel DIS 08.26.2013 3 07.27.2018 106.0% of DI Half-yearly 151,000 51,932 151,359 (5) CCB 330.600.773 Copel DIS 07.11.2014 3 07.11.2019 111.8% of DI Half-yearly 116,667 80,699 124,170 (6) CFX 17/35959-7 Copel DIS 05.16.2017 2 05.06.2019 12.0% Quarterly 75,000 75,291 - (7) CCB 21/00851-5 Copel DIS 06.30.2017 2 06.13.2019 11.0% Quarterly 38,889 38,241 - (8) CCB 17/35960-0 Copel DIS 07.27.2017 2 07.17.2019 11.0% Quarterly 50,333 51,073 - (9) CFX 17/35958-9 Copel DIS 08.15.2017 2 08.05.2019 11.0% Quarterly 58,333 58,636 - (10) NCI 330.600.132 Copel 02.28.2007 3 02.28.2019 107.8% of DI Half-yearly 231,000 157,707 241,312 (11) NCI 330.600.151 Copel 07.31.2007 3 07.31.2017 111.0% of DI Half-yearly 18,000 - 6,366 (12) CCB 306.401.381 Copel 07.21.2017 3 07.21.2020 120.0% of DI Half-yearly 640,005 660,949 677,177 (13) NCI 306.401.445 Copel 02.24.2017 2 02.15.2020 124.5% of DI Half-yearly 77,000 78,186 - 1,388,364 1,475,411 Eletrobras (14) 980/95 Copel DIS 12.22.1994 80 11.15.2018 8.0% Quarterly 11 3 5 (14) 981/95 Copel DIS 12.22.1994 80 08.15.2019 8.0% Quarterly 1,169 115 180 (14) 982/95 Copel DIS 12.22.1994 80 02.15.2020 8.0% Quarterly 1,283 48 71 (14) 983/95 Copel DIS 12.22.1994 80 11.15.2020 8.0% Quarterly 11 77 103 (14) 984/95 Copel DIS 12.22.1994 80 11.15.2020 8.0% Quarterly 14 33 44 (14) 985/95 Copel DIS 12.22.1994 80 08.15.2021 8.0% Quarterly 61 23 29 (15) 142/06 Copel DIS 05.11.2006 120 09.30.2018 5.0% + 1.0% Monthly 74,340 2,730 6,369 (15) 206/07 Copel DIS 03.03.2008 120 08.30.2020 5.0% + 1.0% Monthly 109,642 23,746 32,648 (15) 273/09 Copel DIS 02.18.2010 120 12.30.2022 5.0% + 1.5% Monthly 63,944 8,222 9,866 34,997 49,315 Caixa Econômica Federal (15) 415.855-22/14 Copel DIS 03.31.2015 120 12.08.2026 6.0% Monthly 2,844 5,087 5,631 (16) 3153-352 Copel DIS 11.01.2016 36 01.15.2022 5.5 % above TJLP Quarterly 489 498 - 5,585 5,631 Finep (17) 21120105-00 Copel TEL 07.17.2012 81 10.15.2020 4% Monthly 35,095 8,855 11,983 (17) 21120105-00 Copel TEL 07.17.2012 81 10.15.2020 3.5% + TR Monthly 17,103 7,482 10,043 16,337 22,026 BNDES (18) 820989.1 Copel GeT 03.17.2009 179 01.15.2028 1.63% above TJLP Monthly 169,500 118,370 128,722 (19) 1120952.1-A Copel GeT 12.16.2011 168 04.15.2026 1.82% above TJLP Monthly 42,433 26,078 28,895 (20) 1120952.1-B Copel GeT 12.16.2011 168 04.15.2026 1.42% above TJLP Monthly 2,290 1,407 1,559 (21) 1220768.1 Copel GeT 09.28.2012 192 07.15.2029 1.36% above TJLP Monthly 73,122 55,357 59,493 (22) 13211061 Copel GeT 12.04.2013 192 10.15.2031 1.49% above TJLP Monthly 1,041,155 871,022 923,982 (23) 13210331 Copel GeT 12.03.2013 168 08.15.2028 1.49% and 1.89% above TJLP Monthly 17,644 13,878 15,017 (24) 15206041 Copel GeT 12.28.2015 168 06.15.2030 2.42% above TJLP Monthly 34,265 25,899 27,666 (25) 15205921 Copel GeT 12.28.2015 168 12.15.2029 2.32% above TJLP Monthly 21,584 15,734 16,860 (26) 14205611-A Copel DIS 12.15.2014 72 01.15.2021 2.09% p.y. above TJLP Monthly 41,583 21,266 27,893 (26) 14205611-B Copel DIS 12.15.2014 6 02.15.2021 2.09 p.y. above TR BNDES Annual 17,821 15,384 18,735 (27) 14205611-C Copel DIS 12.15.2014 113 06.15.2024 6% p.y. Monthly 78,921 50,949 58,787 (28) 14205611-D Copel DIS 12.15.2014 57 02.15.2021 TJLP Monthly 750 29 38 (29) 14212711 Santa Maria 06.01.2015 192 08.15.2031 1.66% p.y. above TJLP Monthly 59,462 51,578 54,734 (29) 14212721 Santa Helena 06.01.2015 192 08.15.2031 1.66% p.y. above TJLP Monthly 64,520 55,932 59,355 (30) 11211521 GE Farol 03.19.2012 192 06.15.2030 2.34% p.y. above TJLP Monthly 54,100 48,742 52,053 (30) 11211531 GE Boa Vista 03.19.2012 192 06.15.2030 2.34% p.y. above TJLP Monthly 40,050 36,034 38,482 (30) 11211541 GE S.B. do Norte 03.19.2012 192 06.15.2030 2.34% p.y. above TJLP Monthly 90,900 81,723 87,275 (30) 11211551 GE Olho D'Água 03.19.2012 192 06.15.2030 2.34% p.y. above TJLP Monthly 97,000 87,278 93,229 1,576,660 1,692,775 (31) Promissory notes Copel GeT 12.29.2015 1 12.18.2017 117% of DI Single installment 500,000 - 581,909 (32) Promissory notes Copel GeT 05.12.2017 1 05.12.2019 117% of DI Single installment 500,000 529,919 - 529,919 581,909 Banco do Brasil BNDES Transfer (33) 21/02000-0 Copel GeT 04.16.2009 179 01.15.2028 2.13% above TJLP Monthly 169,500 118,373 128,721 118,373 128,721 Total local currency 3,670,235 3,955,788 3,759,505 4,046,293 Current 784,666 1,470,742 Noncurrent 2,974,839 2,575,551 Allocation: (1) The restructuring of medium and long-term debt in connection with the financing received under Law No. 4,131/1962. (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Working capital. (14) National Program for Watering - Proni. (15) Rural Electricity Program - Luz para Todos. (16) Operation for the acquisition of machinery and/or equipment and IT and automation equipment. (17) BEL project - ultra wide band intranet service (Ultra Wide Band - UWB). (18) (33) Construction of the Mauá Hydroelectric Power Plant and its transmission system, in consortium with Eletrosul. (19) Implementation of transmission line between substations Foz do Iguaçu and Cascavel Oeste. (20) Purchase of machinery and equipment for implementation of the transmission line described above. (21) Implementation of Cavernoso II SHP. (22) Implementation of HPP Colíder and associated transmission system. (23) Implementation of the 230/138kV Cerquilho III Substation. (24) Implementation of transmission line Assis – Paraguaçu Paulista II. (25) Implementation of transmission lines Londrina – Figueira and Salto Osório – Foz do Chopim C2. (26) Investment in preservation of businesses, improvements, operational support and general investments in expansion. (27) National machinery and equipment accredited by BNDES. (28) Implementation, expansion and consolidation of projects and Enterprises Social Investment Programs (ISE). (29) (30) Construction and implementation of wind generating plant. (31) Payment of grant – auction 012/2015, relative to HPP GPS. (32) Payment of the first installment of Copel’s debentures and working capital improvement of Copel GeT. Guarantees: (1) Company’s centralized revenues account. Deposited Collateral (23.1). (2) (3) Pledge until 360 days. (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (20) Credit assignment. (14) (15) Own revenue, supported by power of attorney granted by a public instrument, and the issue of promissory notes and commercial duplicates equal to the number of installments falling due. (16) Fiduciary assignment of trade notes. (17) Withhold the amounts from the checking account in which revenues are deposited. (18) (21) (33) Total revenue from the sale and/or transaction of CCEAR energy, related to the project, through Concession Agreement of Attachment of Revenues, Account Management and Other Covenants. (19) (20) Fiduciary assignment of rights under the Concession Agreement No. 027/2009-ANEEL, Transmission Service Provision Contract No. 09/2010-ONS and contracts for use of Transmission System, signed by the ONS, the Dealerships and the Transmission System users, including the total income from the provision of transmission services. (22) Fiduciary assignment of rights under the Concession Agreement No. 01/2011MME-HPP Colíder and fiduciary assignment due to the Purchase and Sale of Energy (CCVEE) between Copel and BRF - Brasil Foods S.A. (23) Fiduciary assignment of rights under the Public Service Concession Agreement for Electric Power Transmission No. 015/2010-ANEEL, signed between Copel and the Federal Government. (24) Assignment of credit rights deriving from Concession Agreement No. 002/2013 - ANEEL. (25) Assignment of credit rights deriving from Concession Agreement No. 022/2012 - ANEEL. (26) (27) (28) Surety of Companhia Paranaense de Energia; fiduciary assignment of income and indemnity rights of the concession. (29) Guarantee from Companhia Paranaense de Energia; pledge of shares; assignment of credit rights deriving from Electricity Agreement Reservation No. 153/2011; assignment of revenues arising from the project. (30) Pledge of shares (GE Farol, GE Boa Vista, GE São Bento do Norte and GE Olho D'Água); assignment of receivables arising from the sale of electricity produced by the project; assignment of machinery and equipment assembled or built with the funds pegged to it. (31) (32) Surety of Companhia Paranaense de Energia. 23.1 Collateral and escrow deposits - STN Guarantees provided in the form of Par Bonds for R$44,548 (R$42,988 at December 31, 2016), and Discount Bonds in the amount of R$31,117 (R$30,086 at December 31, 2016), to be used to repay amounts of principal corresponding to STN contracts, when these payments are due on April 11, 2.024. The amounts are updated by applying the weighted average percentage changes of United States Treasury Zero Coupon bond prices, by the share of each series of the instrument in the portfolio of collateral for principal, provided in the context of the Brazilian Financing Plan from 1992. 23.2 Breakdown of loans and financing by currency and index 12.31.2017 % 12.31.2016 % Foreign currency - change in currencies in the period (%) U.S. Dollar (1.32) 89,270 2.37 90,505 2.24 89,270 2.37 90,505 2.24 Local currency - accumulated index in the period (%) CDI 6.89 1,695,042 45.09 2,057,320 50.84 TJLP 7.00 1,629,198 43.34 1,743,974 43.10 TR 0.00 22,866 0.61 28,778 0.71 Without indexer - 323,129 8.59 125,716 3.11 3,670,235 97.63 3,955,788 97.76 3,759,505 100.00 4,046,293 100.00 23.3 Maturity of noncurrent installments 12.31.2017 Foreign currency Local currency Total 2019 - 1,219,313 1,219,313 2020 - 407,504 407,504 2021 - 141,144 141,144 2022 - 136,801 136,801 2023 - 135,156 135,156 After 2023 88,485 846,436 934,921 88,485 2,886,354 2,974,839 23.4 Changes in loans and financing Foreign currency Local currency Total Balance as of January 1, 2016 104,434 3,972,626 4,077,060 Funding - 93,806 93,806 Charges 3,909 448,161 452,070 Monetary and exchange variations (13,878) 26,336 12,458 Amortization - principal - (226,973) (226,973) Payment - charges (3,960) (358,168) (362,128) Balance as of December 31, 2016 90,505 3,955,788 4,046,293 Funding - 800,044 800,044 Charges 3,868 395,081 398,949 Monetary and exchange variations (1,184) 18,623 17,439 Amortization - principal - (971,187) (971,187) Payment - charges (3,919) (528,114) (532,033) Balance as of December 31, 2017 89,270 3,670,235 3,759,505 23.5 Covenants The Company signed loan and financing agreements containing covenants that require economic and financial ratios to remain within pre-determined parameters, requiring annual fulfillment and other conditions to be observed, such as not promote any alteration to the Company’s shareholdings in the capital stock of subsidiaries that would alter control without prior consent. Failing to fulfill these conditions may lead to accelerated debt repayment and/or fines. At December 31, 2017, all the conditions agreed had been fulfilled. The financial covenants contained in the loan and financing agreements are presented below: Company Contract Financial index Limit Copel GeT BNDES Finem No. 820989.1 - Mauá EBITDA / Net financial results ≥ 1.3 Banco do Brasil No. 21/02000-0 - Mauá 3 rd Consolidated net debt / Consolidated EBITDA ≤ 3.5 Debt service coverage ratio ≥ 1.5 Copel DIS BNDES Finem No. 14205611 Financial indebtedness / adjusted EBITIDA ≤ 5.0 Santa Maria BNDES Finem No. 14212711 Debt service coverage ratio ≥ 1.3 Santa Helena BNDES Finem No. 14212721 São Bento Energia, Investimento e Participações BNDES Assignment Agreement Debt service coverage ratio ≥ 1.3 GE Boa Vista S.A. BNDES Finem No. 11211531 GE Farol S.A. BNDES Finem No. 11211521 GE Olho D´Água S.A. BNDES Finem No. 11211551 GE São Bento do Norte S.A. BNDES Finem No. 11211541 Financing for businesses - Finem

24. Debentures

24. Debentures	12 Months Ended
	Dec. 31, 2017
Debentures Abstract
Debentures	Issue Number of Maturity Annual rate p.y. Issue Company Date installment initial final (interest) Principal 12.31.2017 12.31.2016 (1) 5 th Copel 05.13.2014 3 05.13.2017 05.13.2019 111.5% of DI 1,000,000 672,537 1,017,099 (2) 6 th Copel 06.29.2017 1 - 06.28.2019 117.0% of DI 520,000 542,944 - (3) 1 st Copel GeT 05.15.2015 3 05.15.2018 05.15.2020 113.0% of DI 1,000,000 1,059,822 1,094,731 (4) 2 nd Copel GeT 07.13.2016 2 07.13.2018 07.13.2019 121.0% of DI 1,000,000 1,037,570 1,060,613 (5) 3 rd Copel GeT 10.20.2017 3 10.20.2020 10.20.2022 126.0% of DI 1,000,000 999,442 - (6) 1 st Copel DIS 10.30.2012 2 10.30.2016 10.30.2017 DI + Spread 0.99% p.y. 1,000,000 - 511,525 (7) 2 nd Copel DIS 10.27.2016 2 10.27.2018 10.27.2019 124.0% of DI 500,000 502,179 504,699 (8) 3 rd Copel DIS 10.20.2017 2 10.20.2021 10.20.2022 126.0% of DI 500,000 501,810 - (9) 1 st Copel TEL 10.15.2015 5 10.15.2020 10.15.2024 IPCA + 7.9633% p.y. 160,000 184,506 174,184 (10) 2 nd Copel TEL 07.15.2017 1 - 07.15.2022 IPCA + 5.4329 220,000 215,675 - (11) 2 nd (a) 03.24.2016 192 08.15.2016 07.15.2032 TJLP + 2.02% p.y. 147,575 135,662 143,407 (12) 2 nd (a) 03.24.2016 192 08.15.2016 07.15.2032 IPCA + 9.87% p.y. 153,258 145,786 151,781 (13) 2 nd Elejor 09.26.2013 60 10.26.2013 09.26.2018 DI + Spread 1.00% p.y. 203,000 30,370 70,984 (14) 1 st Compagás 06.15.2013 40 09.15.2015 12.15.2018 TJLP+1.7% p.y.+1.0% p.y. 62,626 19,214 38,018 (15) 2 nd Compagás 04.15.2016 57 07.15.2017 12.15.2021 TJLP/Selic + 2.17% p.y. 33,620 23,461 23,768 6,070,978 4,790,809 Current 1,632,062 1,131,198 Noncurrent 4,438,916 3,659,611 (a) Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus IV e Ventos de Santo Uriel. Characteristics: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (13) Simple debentures, single series, not convertible into shares, unsecured, for public distribution with restricted placement efforts, according to CVM No. 476. (11) Simple debentures, 1 st (12) Simple debentures, 2 nd (14) (15) Simple floating debentures, issued privately in a single series and not convertible into shares. Finance charges: (1) Half-yearly interest - May and November. (2) Interest on the maturity of the agreement (3) Annual interest - May. (4) Annual interest - July. (5) (6) (8) (9) Half-yearly interest - April and October. (7) Annual interest - October. (10) Half-yearly interest - January and July. (11) (12) (13) Monthly interest. (14) (15) Quarterly interest - March, June, September and December. Allocation: (1) (2) (3) (4) (5) (6) (7) (8) Working capital or used to make investments in the issuer. (9) (10) Deployment, expansion and modernization of the telecommunication network. (11) (12) Implementation of wind farms and associated transmission systems. (13) Full settlement of the loan agreement with Copel. (14) (15) Fund investment plan of the issuer. Collaterals: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (13) Personal guarantee (11) (12) Real and personal guarantee and pledge of Copel Geração e Transmissão's shares. (14) (15) Floating Guarantor: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Copel. (13) Copel, at the ratio of 70% and Paineira Participações S.A., at the ratio of 30%. (14) (15) Compagás. Trustee: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (13) Pentágono S.A. DTVM. (11) (12) None. (14) (15) BNDES Participações S.A. - BNDESPAR. 24.1 Maturity of noncurrent installments 12.31.2017 2019 1,973,438 2020 695,598 2021 618,483 2022 867,060 2023 69,247 After 2023 215,090 4,438,916 24.2 Changes in debentures Balance as of January 1, 2016 3,683,928 Funding 1,822,965 Charges and monetary variations 617,126 Amortization - principal (785,239) Payment - charges (547,971) Balance as of December 31, 2016 4,790,809 Funding 2,242,521 Charges and monetary variations 575,468 Amortization - principal (915,005) Payment - charges (622,815) Balance as of December 31, 2017 6,070,978 24.3 Covenants Copel issued debentures containing covenants that require certain economic and financial ratios to be kept within pre-determined parameters, requiring annual fulfillment and other conditions to be observed, such as not promote any alteration to the Company’s shareholdings in capital stock that would alter control without prior consent from the debenture holders; not paying out dividends or interest on capital if it is in arrears in relation to honoring any of its financial obligations or not keeping the financial ratios as determined without prior written consent of the debenture holders. Failing to fulfill these conditions may lead to accelerated redemption of debentures and regulatory penalties. At December 31, 2017, subsidiary Ventos de Santo Uriel failed to meet the Debt Service Coverage Index - ICSD of 1.3. However, at December 29, 2017 the Company received a letter from BNDES with reference AE/DEENE2 No. 93/2017, waiving it from fulfillment of the obligation to meet the ICSD for 2017. Except for the previously exposed, at December 31, 2017, all financial ratios had been fulfilled. The financial covenants contained in the debenture agreements are presented below: Company Contract Financial index Limit Copel 5 th Consolidated net debt / Consolidated EBITDA Debt service coverage ratio ≤ 3.5 ≥ 1.5 6 th Copel GeT 1 st 2 nd 3 rd Copel DIS 2 nd 3 rd Copel TEL 1 st 2 nd Elejor 2 nd Consolidated net debt / Consolidated EBITDA ≤ 4.0 Debt service coverage ratio ≥ 1.2 Compagás 1 st Consolidated net debt / Consolidated EBITDA ≤ 3.5 2 nd General Indebtedness ≤ 0.7 Nova Asa Branca I 2 nd Debt service coverage ratio ≥ 1.3 Nova Asa Branca II Nova Asa Branca III Nova Eurus IV Ventos de Santo Uriel

25. Post-Employment Benefits

25. Post-Employment Benefits	12 Months Ended
	Dec. 31, 2017
Post-employment Benefits
Post-Employment Benefits	The Company sponsors private retirement and pension plans (Unified Plan and Plan III) and Healthcare Plan for medical and dental care (“ProSaúde II” and “ProSaúde III” Plans) for their active employees and their dependents. The lifetime sponsorship of the Healthcare Plan for retirees, pensioners and legal dependents is only applied to “Prosaúde II” plan participants. The amounts of these actuarial obligations (contributions, costs, liabilities, and/or assets) are calculated annually by an independent actuary at year end. The benefits plan assets are valued at market values (mark-to-market). The amount of the net assistance liability is recognized at the present value of the actuarial liability, less the fair value of the plan assets. The adoption of the projected credit unit method adds each year of service as the source of an additional benefit unit, adding up to the calculation of the final liability. Other actuarial assumptions are used which take into account biometric and economic tables in addition to historical data from the benefits plans, obtained from the manager of these plans, Fundação Copel de Previdência e Assistência Social. Actuarial gains or losses caused by changes in assumptions and/or actuarial adjustments are recognized in other comprehensive income. 25.1 Benefit Pension Plan The Unified Plan is a Defined Benefit plan - BD in which the income is predetermined, according to each individual’s salary. This plan is closed plan for new participants since 1998. The Plan III is a Variable Contribution plan - CV, being the only plan available for new participants. The costs assumed by the sponsors for these plans are recognized according to the actuarial valuation prepared annually by independent actuaries in accordance with IAS 19 (R1) and IFRIC 14. The economic and financial assumptions for purposes of the actuarial valuation are discussed with the independent actuaries and approved by the sponsor’s management. 25.2 Healthcare Plan The Company allocates resources for the coverage of healthcare expenses incurred by their employees and their dependents, within rules, limits, and conditions set in “ProSaúde II” and “ProSaúde III” Plans’ regulations. Coverage includes periodic medical exams in both plans and is only extended to all retirees and pensioners for life in the “ProSaúde II” plan. 25.3 Statement of financial position and statement of income Amounts recognized in liabilities, under Post-employment Benefits, are summarized below: 12.31.2017 12.31.2016 Pension plans 1,069 1,252 Healthcare plans 865,034 768,613 866,103 769,865 Current 53,225 47,894 Noncurrent 812,878 721,971 Amounts recognized in the statement of income are shown below: 12.31.2017 12.31.2016 12.31.2015 Employees Pension plans 78,680 75,407 65,878 Healthcare plan - post-employment 97,511 129,647 143,236 Healthcare plan - active employees 81,617 75,578 61,927 (-) Transfers to construction in progress (21,901) (22,268) (19,094) 235,907 258,364 251,947 Management Pension plans 1,500 1,175 2,241 Healthcare plan 190 228 139 1,690 1,403 2,380 237,597 259,767 254,327 25.4 Changes in post-employment benefits Total Balance as of January 1, 2016 594,660 Appropriation of actuarial calculation 130,707 Pension and healthcare contributions 142,735 Adjustment related to actuarial gains (loss) 88,906 Amortizations (187,143) Balance as of December 31, 2016 769,865 Appropriation of actuarial calculation 97,511 Appropriation of pension and healthcare contributions 153,069 Adjustment related to actuarial gains (loss) 46,506 Amortizations (200,848) Balance as of December 31, 2017 866,103 25.5 Actuarial valuation in accordance with IAS 19 25.5.1 Actuarial assumptions The actuarial assumptions used to determine the amounts of liabilities and costs for 2017 and 2016 are shown below: 2017 2016 Real Nominal Real Nominal Economic Inflation p.y. - 4.50% - 5.15% Expected rate of discount/return p.y. Unified Plan 5.11% 9.84% 5.91% 11.37% Plan III 5.24% 9.97% 5.89% 11.34% Assistance Plan 5.20% 9.94% 5.89% 11.35% Salary growth Unified Plan p.y. 2.00% 6.59% 2.00% 7.25% Salary growth Plan III p.y. 1.50% 6.07% 2.00% 7.25% Demographic Mortality Table AT - 2000 AT - 2000 Mortality table of individuals with permanent disability WINKLEVOSS WINKLEVOSS Table of new disability benefit vested TASA 1927 A. VINDAS 25.5.2 Number of participants and beneficiaries Social Security Plans Unified Plan Plan III Assistance Plan 12.31.2017 12.31.2016 12.31.2017 12.31.2016 12.31.2017 12.31.2016 Number of active participants 37 39 8,540 8,663 8,172 8,456 Number of Inactive participants 4,435 4,463 3,509 3,363 7,703 7,546 Number of dependent people - - - - 23,081 23,745 Total 4,472 4,502 12,049 12,026 38,956 39,747 25.5.3 Life expectancy from the average age - Annuity Table AT-2000 (in years) Unified Plan Plan III As of 12.31.2017 Retired participants 14.92 23.01 Pensioner participants 16.37 27.99 As of 12.31.2016 Retired participants 15.62 23.75 Pensioner participants 16.59 28.89 The average age of inactive participants of the healthcare and pension plans of the Company is 64.4 years. 25.5.4 Actuarial evaluation Based on the review of the assumptions, the values of the Unified Plan and Plan III as of December 31, 2017 amounted, respectively, surplus of R$481,678 and R$86,487, while the position at December 31, 2016, was, respectively, R$527,723 and R$228,396. The current applicable legislation does not permit any significant reduction in contributions or reimbursements to the Company based on the current surplus in this plan. For this reason, the Company did not record assets on its December 31, 2017 balance sheet that reflect any such right to reduce contributions or refund surplus or other amounts. Unified Plan Plan III Assistance Plan 12.31.2017 12.31.2016 Total liabilities or partially covered 5,352,894 1,734,568 1,035,957 8,123,419 7,450,113 Fair value of the plan assets (5,834,572) (1,821,055) (170,923) (7,826,550) (7,437,619) Plan coverage status (481,678) (86,487) 865,034 296,869 12,494 Unrecognized asset 481,678 86,487 - 568,165 756,119 - - 865,034 865,034 768,613 The Company made adjustments to their assistance liabilities through the actuarial report issued on December 31, 2017, when an actuarial gain of R$46,506 was recorded in other comprehensive income. 25.5.5 Changes in actuarial liabilities Unified Plan Plan III Assistance Plan Present value of net actuarial obligations as of January 1, 2015 4,379,430 1,181,893 1,047,284 Cost of services 471 8,275 34,802 Cost of interest 559,366 146,595 127,622 Benefits paid (345,288) (93,670) (74,722) Actuarial (gain) losses (419,094) (72,565) (378,704) Present value of net actuarial obligations as of December 31, 2015 4,174,885 1,170,528 756,282 Cost of services 203 10,174 44,942 Cost of interest 601,259 170,531 108,465 Benefits paid (381,274) (109,146) (88,259) Actuarial (gain) losses 556,005 323,034 112,484 Present value of net actuarial obligations as of December 31, 2016 4,951,078 1,565,121 933,914 Cost of services 329 10,502 9,225 Cost of interest 563,257 176,878 105,987 Benefits paid (406,023) (122,841) (7) Actuarial (gain) losses 244,253 104,908 (13,162) Present value of net actuarial obligations as of December 31, 2017 5,352,894 1,734,568 1,035,957 25.5.6 Changes in actuarial assets Unified Plan Plan III Assistance Plan Fair value of the Plan's assets as of January 1, 2015 4,562,547 1,201,802 149,696 Return estimated for assets 564,872 146,592 19,223 Contributions and distributions 36,294 8,275 - Benefits paid (345,288) (93,670) - Actuarial gain (losses) (330,875) (100,030) (6,289) Fair value of the Plan's assets as of December 31, 2015 4,487,550 1,162,969 162,630 Return estimated for assets 637,541 169,429 23,749 Contributions and distributions 25,724 10,174 - Benefits paid (381,274) (109,146) - Actuarial gain (losses) 709,261 560,090 (21,078) Fair value of the Plan's assets as of December 31, 2016 5,478,802 1,793,516 165,301 Return estimated for assets 546,699 202,691 23,934 Contributions and distributions 30,520 10,505 - Benefits paid (406,023) (122,841) - Actuarial gain (losses) 184,574 (62,816) (18,312) Fair value of the Plan's assets as of December 31, 2017 5,834,572 1,821,055 170,923 25.5.7 Estimated costs The estimated net periodic plan costs (gains) for 2018 for each plan are shown below: Unified Plan Plan III Assistance Plan 2018 Cost of current service 589 9,644 11,633 21,866 Estimated cost of interest 533,202 196,009 102,916 832,127 Expected return on plan assets (531,448) (205,782) (16,579) (753,809) Expected employee contributions (248) (9,644) - (9,892) Costs (income or loss) 2,095 (9,773) 97,970 90,292 25.5.8 Sensitivity analysis The following tables feature a sensitivity analysis, which shows the effect of a one percent increase or decrease in the assumed rates of change in care costs, in the aggregate of the cost of service and cost of interest components of the net care costs and the accumulated post-employment benefit obligation. . Projected scenarios Increase by 1% Decrease in 1% Sensitivity of long-term interest rate Impacts on the obligations of the pension (444,891) 450,899 Impacts on the obligations of healthcare program (178,133) 181,222 Sensitivity of growth rate of the medical costs Impacts on the obligations of healthcare program 72,077 (67,341) Impact on cost of service for the following financial year of healthcare program 793 (741) Sensitivity of the service cost Impacts on the obligations of the pension (49) 50 Impacts on the obligations of healthcare program (1,961) 1,995 25.5.9 Benefits payable The estimated benefits to be paid by the Company in the next five years and the total benefits for the following fiscal years are shown below: Unified Plan Plan III Assistance Plan Total 2018 395,584 128,975 41,454 566,013 2019 379,182 181,726 46,407 607,315 2020 362,032 184,824 45,972 592,828 2021 345,456 186,267 45,301 577,024 2022 329,172 186,851 44,509 560,532 2023 to 2057 3,271,908 2,945,247 590,068 6,807,223 25.5.10 Asset allocation and investment strategy The asset allocation for the Company pension and healthcare plans at the end of 2017 and the allocation goal for 2018, by asset category, are shown below: Goal for 2018 2017 Fixed income 87.5% 89.3% Variable income 6.2% 6.5% Loans 1.1% 1.3% Real estate 1.5% 1.7% Investment structuring 3.7% 1.2% 100.0% 100.0% Below are the limits set by the Fund management: Unified Plan Plan III target (%)(*) minimum (%) target (%) minimum (%) Fixed income 91.5% 77.0% 81.0% 59.0% Variable income 3.0% 1.0% 11.0% 7.0% Loans 0.5% 0.0% 2.0% 1.0% Real estate 2.0% 1.0% 1.0% 0.0% Investment structuring 3.0% 0.0% 5.0% 0.0% (*) Target based on the total investment of each plan. 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%. As of December 31, 2017 and 2016, the pension plan assets included the following securities issued by Copel: Social Security Plans Unified Plan Plan III 12.31.2017 12.31.2016 12.31.2017 12.31.2016 Shares - 66 - 186 - 66 - 186 25.5.11 Additional information The Company made contributions to Plan III (variable contribution plan) for all active employees at December 31, 2017 and December 31, 2016 in the amounts of R$80,727 and R$75,679, respectively.

26. Customer Charges Due

26. Customer Charges Due	12 Months Ended
	Dec. 31, 2017
Customer Charges Due
Customer Charges Due	12.31.2017 12.31.2016 Energy Development Account - CDE (a) 121,912 136,450 Tariff flags 22,427 - Global Reversal Reserve - RGR 5,686 5,262 150,025 141,712 (a) Aneel published Resolutions No. 2,002/2017, No. 2,204/2017 and No. 2,231/2017.

27. Research and Development an

27. Research and Development and Energy Efficiency	12 Months Ended
	Dec. 31, 2017
Research And Development And Energy Efficiency
Research and Development and Energy Efficiency	In accordance with Law No. 9,991/2000, concessionaires and licensees of electric power generation and transmission are required to allocate annually the percentage of 1% of their net operating regulatory revenue to research and development of the electricity sector, and the electric power distribution concessionaires must segregate this same percentage into the research and development and energy efficiency programs of the electricity sector, according to ANEEL Normative Resolutions No. 504/2012 and 556/2013, and updated by Sub-module 5.6 - Research and Development - R&D and Energy Efficiency - EE Approved by RN ANEEL No. 737/2016. 27.1 Balances recognized for investment in Research and Development (R&D) and the Energy Efficiency Program (EEP) Amounts payable, before any related prepayments Amounts payable to regulatory agencies Other amounts payable Balance as of Balance as of 12.31.2017 12.31.2016 Research and Development - R&D National Fund for Scientific and Technological Development - FNDCT - 5,232 - 5,232 4,603 MME - 2,616 - 2,616 2,302 R&D 103,617 - 212,504 316,121 294,088 103,617 7,848 212,504 323,969 300,993 Energy efficiency program - EEP National Program of Electricity Conservation - Procel - 6,041 - 6,041 4,932 EEP 22,854 - 179,611 202,465 177,964 22,854 6,041 179,611 208,506 182,896 126,471 13,889 392,115 532,475 483,889 Current 282,766 231,513 Noncurrent 249,709 252,376 27.2 Changes in R&D and EEP balances FNDCT MME P&D Procel PEE Total Balance as of January 1, 2016 5,762 2,882 252,828 - 137,521 398,993 Additions 25,535 12,768 25,534 4,804 31,398 100,039 Performance agreement - - - - 1,907 1,907 Selic interest rate (Note 34) - - 25,861 128 15,792 41,781 Payments (26,694) (13,348) - - - (40,042) Concluded projects - - (10,135) - (8,654) (18,789) Balance as of December 31, 2016 4,603 2,302 294,088 4,932 177,964 483,889 Additions 29,956 14,978 29,956 8,500 34,000 117,390 Performance agreement - - - - 1,363 1,363 Selic interest rate (Note 34) - - 19,544 (128) 14,929 34,345 Payments (29,327) (14,664) - (7,263) - (51,254) Concluded projects - - (27,467) - (25,791) (53,258) Balance as of December 31, 2017 5,232 2,616 316,121 6,041 202,465 532,475

28. Accounts Payable Related to

28. Accounts Payable Related to Concession	12 Months Ended
	Dec. 31, 2017
Accounts Payable Related To Concession
Accounts Payable Related to Concession	Discount Annual Company Grant Signature Closing Rate Adjustment 12.31.2017 12.31.2016 (1) HPP Mauá Copel GeT 06.29.2007 07.03.2007 07.2042 5.65% p.y. IPCA 16,384 16,235 (2) HPP Colider Copel GeT 12.29.2010 01.17.2011 01.2046 7.74% p.y. IPCA 23,188 22,783 (3) HPP Baixo Iguaçu Copel GeT 07.19.2012 08.20.2012 01.2047 7.74% p.y. IPCA 6,977 6,299 (4) SHP Cavernoso Copel GeT 07.11.2013 07.11.2013 07.2018 7.74% p.y. IPCA 27 66 (5) HPP Apucaraninha Copel GeT 07.11.2013 07.11.2013 07.2018 7.74% p.y. IPCA 185 460 (6) HPP Chaminé Copel GeT 07.11.2013 07.11.2013 07.2018 7.74% p.y. IPCA 320 795 (7) HPP Derivação Rio Jordão Copel GeT 07.11.2013 02.24.2014 02.2019 7.74% p.y. IPCA 313 532 (8) HPP Fundão e HPP Santa Clara Elejor 10.23.2001 10.25.2001 10.2036 11.00% p.y. IGPM 507,560 518,372 554,954 565,542 Current 62,624 66,210 Noncurrent 492,330 499,332 Discount rate applied to calculate present value: Actual net discount rate, in line with the estimated long-term rate. It bears no relationship with the expected project return. Payment to the federal government: Monthly installments equivalent to 1/12 of the annual payment restated, as defined in the concession agreement. 28.1 Nominal value and present value of accounts payable related to concession Nominal value Present value 2018 62,779 62,624 2019 62,246 56,079 2020 62,199 50,597 2021 62,199 45,689 After 2021 1,024,162 339,965 1,273,585 554,954 28.2 Changes in accounts payable related to concession Balance as of January 1, 2016 535,665 Additions 575,569 Adjust to present value (483) Monetary variations 103,384 Payments (648,593) Balance as of December 31, 2016 565,542 Additions 678 Adjust to present value 1,432 Monetary variations 53,173 Payments (65,871) Balance as of December 31, 2017 554,954

29. Other Accounts Payable

29. Other Accounts Payable	12 Months Ended
	Dec. 31, 2017
Other Accounts Payable
Other Accounts Payable	12.31.2017 12.31.2016 Customers 33,380 32,283 Public lighting rate collected 24,101 27,565 Aneel Order No. 084/2017 provision 22,132 20,542 Financial offset for the use of water resources 21,467 28,880 Investment acquisition 12,307 9,595 Pledges in guarantee 8,837 8,067 Reimbursements to customer contributions 5,481 10,894 Agreement Ivaí Engenharia (a) - 122,068 Other liabilities 66,549 35,422 194,254 295,316 Current 121,405 264,791 Noncurrent 72,849 30,525 (a) The agreement covers the discussions on economic - financial balance of contract and extinguishes the judicial process.

30. Provisions for Legal Claims

30. Provisions for Legal Claims	12 Months Ended
	Dec. 31, 2017
Provisions For Legal Claims
Provisions for Legal Claims	The Company is defendants in various judicial and administrative proceedings before different courts. Based on assessments made by the Company’s legal counsel, Management makes provisions for actions in which losses are rated probable, thus meeting the criteria for recognition of provisioning described in Note 4.8. to the financial statements at December 31, 2017. The Company’s management believes that, at the time of preparation of financial statements, it is not practicable to provide information regarding the expected timing of any cash outflows resulting from these legal actions in which the Company is involved, due to the slow pace and unpredictability of Brazilian legal, tax and regulatory systems, and since final resolution of the proceedings for which a provision has been registered depends on the conclusions of court proceedings. Therefore, this information is not being provided. 30.1 Provisions for legal claims 30.1.1 Changes in provisions for litigation in actions rated as probable losses Income Additions to Balances as of Provision Construction fixed assets January 1, 2017 for litigations cost in progress Balances as of Restated Additions Reversals Additions Additions Discharges Transfers December 31, 2017 Tax Cofins (a) 93,892 8,888 (23,032) - - - - 79,748 Others (b) 142,985 21,890 (113,739) - - (433) 8,090 58,793 236,877 30,778 (136,771) - - (433) 8,090 138,541 Labors (c) 458,901 122,992 (18,518) - - (87,744) - 475,631 Employee benefits (d) 42,366 61,765 (7,194) - - (7,498) - 89,439 Civil Civil and administrative claims (e) 295,484 255,280 (3,240) - - (28,074) 8,163 527,613 Easements (f) 99,380 4,593 - 4,503 2,641 (181) - 110,936 Expropriations and property (g) 65,712 848 (701) 24,285 5,499 (16) - 95,627 Customers (h) 5,228 3,884 (286) - - (449) - 8,377 465,804 264,605 (4,227) 28,788 8,140 (28,720) 8,163 742,553 Environmental (i) 1,432 960 (808) - - - - 1,584 Regulatory (j) 67,958 1,648 (5,290) - - - - 64,316 1,273,338 482,748 (172,808) 28,788 8,140 (124,395) 16,253 1,512,064 Current 112,000 Noncurrent 1,400,064 Income Additions to Provision Construction fixed assets for litigations cost in progress Balances as of Balances as of Additions / December 31, 2016 January 1, 2016 Additions Reversals Additions (Reversals) Discharges Transfers Restated Tax Cofins (a) 258,715 28,563 (193,386) - - - - 93,892 Others (b) 68,333 118,357 (9,630) - - (1,758) (32,317) 142,985 327,048 146,920 (203,016) - - (1,758) (32,317) 236,877 Labors (c) 408,133 168,352 (9,824) - - (107,760) - 458,901 Employee benefits (d) 104,480 7,583 (69,334) - - (363) - 42,366 Civil Civil and administrative claims (e) 325,217 99,205 (53,965) - - (74,973) - 295,484 Easements (f) 62,869 1,786 (17,141) 49,842 2,575 (551) - 99,380 Expropriations and property (g) 196,895 26,764 (943) 1,980 (5,197) (1,537) (152,250) 65,712 Customers (h) 13,656 - (2,195) - - (6,233) - 5,228 598,637 127,755 (74,244) 51,822 (2,622) (83,294) (152,250) 465,804 Environmental (i) 868 564 - - - - - 1,432 Regulatory (j) 55,770 12,211 (1) - - (22) - 67,958 1,494,936 463,385 (356,419) 51,822 (2,622) (193,197) (184,567) 1,273,338 30.1.2 Description of nature and/or details of the principal actions a) Contribution for Social Security Funding (COFINS) Plaintiff: Federal Tax Authority Cofins payables and respective interest and fines from August 1995 to December 1996 due to the termination of a judicial decision that had recognized the Company’s exemption from Cofins. Current status: b) Other tax provisions Actions relating to federal, state and municipal taxes, fees and other charges: The principal action is described below: Defendant: By the case 5037809-14.2015.4.04.7000, Copel GeT required payment in installments of the balance owed on the annual adjustment of corporate income tax (IRPJ) and social contribution (CSLL) for the fiscal year 2014. The Federal Tax Authority consolidated the amount and applied the maximum fine. An injunction was filed against this decision since the Federal Tax Authority failed to obey the limit established in legislation. Current status: c) Labor Labor claims comprise claims filed by employees and former employees of Copel and its subsidiaries in connection with the payment of overtime, hazardous working conditions, transfer bonuses, salary equality/reclassification, and other matters, and also claims by former employees of contractors and third- parties (secondary responsibility) involving indemnity and other matters. d) Employee benefits Labor claims comprise claims filed by retired former employees of the Company and its wholly owned subsidiaries against the Copel Foundation, which will have consequential impact on the Company and its wholly owned subsidiaries, since additional contributions will be required. e) Civil and administrative claims Actions involving billing, irregular procedure, administrative contracts and contractual fine, indemnity for accidents with the electric power grid or vehicles. The balance also contains the amount being discussed by arbitration and under secrecy and confidentiality, in the discovery phase, without no decision being handed down. The main lawsuits are as follows: Plaintiff: Estimated amount: Class action No. 588/2006 has already been rendered final and unappealable, and the ruling recognized as valid commissions payable by the Company to Tradener. In the civil public action No. 0000219- 78.2003.8.16.0004, filed by the Prosecution Office, a decision has also been rendered ruling on the absence of irregularities in the electric power purchase agreement. Therefore, Tradener brought recovery lawsuits, seeking to receive its commissions. Current status: . . Plaintiff: Estimated amount: Lawsuit for compensation of supposed loss to the plaintiff due to work and implementation of the hydroelectric project. Low court judgment declaring the lawsuit has no grounds and being appealed by the grounded claim of the plaintiff, and the amount of damages should be determined subsequently. Current status: f) Easements Lawsuits are filed when there is a difference between the amount determined by Copel for payment and the amount claimed by the owner and/or when the owner's paper title may not be registered (probate proceedings are underway, properties have no registry number, etc.). They may also involve third-party interventions for adverse possession, whether from owners or occupants of contiguous properties or even in cases of properties where right of way easements is required to preserve limits and boundaries of these areas. g) Expropriations and property Lawsuits are filed challenging expropriation when there is a difference between the amount determined by Copel for payment and the amount claimed by the owner and/or when the owner's paper title may not be registered (probate proceedings are underway, properties have no registry number, etc.). Possessory case actions include those for repossession of property owned by the concessionaire. Litigation arises when there is a need to repossess properties invaded or occupied by third parties in areas owned by the Company. Cases may also arise from intervention in third-party adverse possession, or owners or occupants of contiguous properties or even in cases of properties to preserve limits and boundaries of expropriated areas. h) Consumers Lawsuits seeking compensation for damages caused in household appliances, lawsuits claiming damages for pain and suffering caused by service interruption and lawsuits filed by industrial consumers challenging the lawfulness of the increase in electricity prices while Plano Cruzado (anti-inflation plan) was in effect and claiming reimbursement for the amounts paid by the Company. i) Environmental 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 contemplate the “Termos de Ajuste de Conduta -TAC”, which refers to the commitments agreed upon and approved between the Company and the competent bodies for noncompliance with any condition contained in the Installation and Operation Licenses. As they are considered liabilities, these amounts are recorded as "obligations" in current and noncurrent liabilities and the balancing items in property, plant and equipment (construction cost). j) Regulatory The Company is challenging, both at the administrative and judicial levels, notifications issued by the Regulatory Agency of alleged violations against regulations. The principal action is described below: Plaintiffs: Estimated amount: Copel, Copel GeT and Copel DIS are challenging lawsuits filed against ANEEL's decision No. 288/2002 involving these companies. Current status: 30.2 Contingent liabilities 30.2.1 Classification of actions rated as possible losses Contingent liabilities are present obligations arising from past events for which no provisions are recognized because it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation. The following information concerns the nature of the Company’s contingent liabilities and potential losses arising thereof. 12.31.2017 12.31.2016 Tax (a) 858,082 752,625 Labor (b) 360,322 423,495 Employee benefits (c) 20,262 23,631 Civil (d) 1,091,122 594,220 Regulatory (e) 793,720 765,906 3,123,508 2,559,877 30.2.2 Description of nature and/or details of the principal actions a) Tax Actions relating to federal, state and municipal taxes, fees and other charges in which the Company challenges their applicability, calculation bases and amounts due to be collected. The main lawsuits are as follows: Plaintiff: Estimated amount: Tax claims against Copel related to social security contribution on assignment of manpower (lawsuit No. 5003583-56.2010.404.7000); it is worth emphasizing that the case has already been judged favorably to the Company at two court levels, awaiting judgment by the Superior Court of Justice (STJ). Current status: Plaintiff: Estimated amount: Tax collections against Copel consisting of social security contribution imposed on the assignment of labor (NFLD - 35.273.876-6). The case has been at Carf (Brazilian Administrative Tax Court) for judgment since 2010. The assessment of risk as possible is due to the existence of several legal arguments to defend the Company, particularly (a) the fact that no services were provided and no labor was assigned and (b) the fact that service providers classified into the Simples (lower taxation) category are not required to withhold that contribution. Current status: Plaintiff: Estimated amount: Copel DIS received tax deficiency notice 6.587.156-4 from the State of Paraná for allegedly failing to pay ICMS (VAT) tax on the ‘metered demand’ line in the electricity bills issued to a major consumer between May 2011 and December 2013. Copel DIS maintains its illegitimacy to appear in the taxable position of this tax assessment, since it was not included in the judicial process, cannot suffer the effects of the judicial decision pronounced in it. b) Labor Labor claims comprise claims filed by employees and former employees of Copel and its subsidiaries in connection with the payment of overtime, hazardous working conditions, transfer bonuses, salary equality/reclassification, and other matters, and also claims by former employees of contractors and third- parties (secondary responsibility) involving indemnity and other matters. c) Employee benefits Labor claims comprise claims filed by retired former employees of the Company and its wholly owned subsidiaries against the Copel Foundation, which will have consequential impact on the Company and its wholly owned subsidiaries, since additional contributions will be required. d) Civil Actions involving billing, irregular procedure, administrative contracts and contractual fine, indemnity for accidents with the electric power grid and vehicles. The balance also contains the amount being discussed by arbitration and under secrecy and confidentiality, in the discovery phase, without no decision being handed down. The main lawsuits are as follows: Plaintiff: Estimated amount: Action claiming compensation for alleged losses when this mining company was involved in the construction of the Mauá plant by the Energético Cruzeiro do Sul consortium in which Copel GeT has a 51% stake. The action challenges the validity of the mining permit granted by Mineradora Tibagiana for the Mauá job site and the indemnifying effects arising thereof. Current status: Plaintiffs: Estimated amount: Filing of two individual claims against Copel Distribuição regarding the franchise contracts of Copel branches/stores, with the main petition claiming an extension of the term of the contract and secondary petition to recognize the existence of a sub concession, with transfer of the services provided and full pass- through of the fees, amongst other amounts, currently have appeals awaiting trial. Current status: e) Regulatory The Company is challenging, both at the administrative and judicial levels, notifications issued by the Regulatory Agency of alleged violations against regulations. The main lawsuits are as follows: Plaintiff: Estimated amount: Copel DIS filed an appeal against a decision by ANEEL's Director-General under Resolution No. 3,959 from December 8, 2015 imposing an inefficiency penalty on Copel DIS due to over-contracting for use of the distribution system (MUSD) with the National Power Network Operator (ONS), obtaining an injunction to suspend the requirement of such penalty. Current status: . Plaintiff: Estimated amount: ESBR brought Ordinary Action No. 10426-71.2013.4.01.4100 against ANEEL in the federal courts of Rondônia, the decision on which: (i) excludes 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 No. 1,732/2013, which recognized a schedule overrun of only 52 days. An appeal has been brought by ANEEL, in progress at the TRF of the 1 st The practical outcome of the decision is that, by exempting ESBR, it exposed the distribution utilities with which it had concluded regulated power trading contracts (CCEARs) including Copel DIS to the spot market and spot prices during the period. The reason is that electricity trading rules require that all electricity consumed be covered by a contract. The risk of loss in this case is rated ‘possible’, considering the amount of R$729,609, on December 31, 2017. If the actions are judged unfavorably, the amount will be classified as Sectorial Financial Asset to be recovered through tariff rates. Current status:

31. Equity

31. Equity	12 Months Ended
	Dec. 31, 2017
EQUITY
Equity	31.1 Capital Capital consists of common and preferred shares. Each common share entitles its holder to one vote in the general shareholders’ meetings. Preferred shares do not have voting rights and have two classes “A” and “B”. According to Article 17 and following paragraphs of Federal Law No. 6,404/76, dividends paid to preferred shares must be at least 10% higher than those paid on common shares. Class “A” preferred shares have priority in the reimbursement of capital and in the distribution of minimum dividends of 10% p.y. (non-cumulative), calculated based on the capital represented by this class of shares. Class “B” preferred shares have priority in the reimbursement of capital and the right to the distribution of dividends, calculated as 25% of adjusted net income, pursuant to the corporate legislation and to the Company’s by-laws, calculated proportionately to the capital represented by the shares of this class. Dividends for Class “B” have priority only over the common shares and are only paid out of the remaining profits, following payment of priority dividends of class “A” shares. The paid-in share capital is R$7,910,000. The different classes of shares (with no par value) and main shareholders are detailed below: Number of shares in units Shareholders Common Class "A” Preferred Class “B” preferred Total in share % in share % in share % in share % State of Paraná 85,028,598 58.63 - - - - 85,028,598 31.07 BNDES 38,298,775 26.41 - - 27,282,006 21.26 65,580,781 23.96 Eletrobrás 1,530,774 1.06 - - - - 1,530,774 0.56 Free float: B3 18,691,826 12.89 76,763 23.36 68,879,476 53.69 87,648,065 32.03 NYSE 1,144,316 0.79 - - 31,957,198 24.91 33,101,514 12.10 Latibex - - - - 128,231 0.10 128,231 0.05 Municipalities 178,393 0.12 9,326 2.84 3,471 - 191,190 0.07 Other shareholders 158,398 0.10 242,538 73.80 45,286 0.04 446,222 0.16 145,031,080 100.00 328,627 100.00 128,295,668 100.00 273,655,375 100.00 31.2 Equity valuation adjustments Fair values of fixed assets - deemed costs - were recognized on the first-time adoption of IFRS. The account “Equity value adjustments” was the balancing item of this adjustment, net of deferred income tax and social contribution, including under the equity method. The realization of such adjustments is recorded in the retained earnings account, to the extent of the depreciation or possible write-off of the valued items. Adjustments arising from the changes in fair value involving financial assets available for sale, as well as actuarial gains and losses, are also recorded in this account. Equity Valuation Adjustments Accumulated Other Comprehensive Income Total As of 01.01.2015 1,141,485 (164,521) 976,964 Adjustments to financial assets available for sale Financial investments - 633 633 Taxes on adjustments - (216) (216) Equity interest investments - (5) (5) Taxes on adjustments - (1) (1) Adjustments related to actuarial liabilities Post-employment benefits - 410,330 410,330 Taxes on adjustments - (139,059) (139,059) Post-employment benefits - equity - 19,660 19,660 Realization of equity evaluation adjustment Deemed cost of fixed assets (137,031) - (137,031) Taxes on the adjustments 46,590 - 46,590 Attributed to non-controlling interest - (495) (495) As of 12.31.2015 1,051,044 126,328 1,177,372 Adjustments to financial assets available for sale Financial investments - (2) (2) Equity interest investments - 3,614 3,614 Taxes on adjustments - (1,229) (1,229) Adjustments related to actuarial liabilities Post-employment benefits - (88,906) (88,906) Taxes on adjustments - 30,174 30,174 Post-employment benefits - equity - (852) (852) Realization of equity evaluation adjustment Deemed cost of fixed assets (154,102) - (154,102) Taxes on the adjustments 52,395 - 52,395 Actuarial liabilities - investment realization (19,933) - (19,933) Attributed to non-controlling interest - (65) (65) As of 12.31.2016 929,404 69,062 998,466 Adjustments to financial assets available for sale Financial investments - 3 3 Taxes on adjustments - (1) (1) Equity interest investments - 26,135 26,135 Taxes on adjustments - (8,887) (8,887) Adjustments related to actuarial liabilities Post-employment benefits - (46,506) (46,506) Taxes on adjustments - 16,827 16,827 Realization of equity evaluation adjustment Deemed cost of fixed assets (108,561) - (108,561) Taxes on the adjustments 36,911 - 36,911 Gains on Investments in equity investments (Note 16.1) - (28,650) (28,650) Taxes on adjustments - 9,741 9,741 Attributed to non-controlling interest - 123 123 As of 12.31.2017 857,754 37,847 895,601 31.3 Legal reserve and profit retention reserve 5% of the net income for the year is allocated to the legal reserve, before any other allocation, limited to 20% of capital. The profit retention reserve is designed to cover the Company's investment program, according to Article 196 of Law No. 6,404/1976. It is funded by retaining any remaining net profit after legal reserve constitution and interest on capital and dividends proposition. 31.4 Proposed dividend distribution 12.31.2017 12.31.2016 12.31.2015 (1) Calculation of minimum mandatory dividend (25%) Net income (loss) for the year (a) 1,033,626 958,650 1,192,738 Legal Reserve (5%) (51,681) (47,933) (59,637) Realization of equity evaluation adjustment 71,650 101,707 90,441 Calculation basis for minimum mandatory dividends 1,053,595 1,012,424 1,223,542 263,399 253,106 305,885 (2) Total proposed distribution (3 + 5) 289,401 282,947 326,795 (3) Interest on own capital, net 266,000 282,947 198,000 Tax on interest on own capital (26,002) (29,841) (20,910) (4) Interest on own capital, net 239,998 253,106 177,090 (5) Dividends proposed 23,401 - 128,795 (6) Total proposed distribution, net (4 + 5) 263,399 253,106 305,885 Gross value of dividends per share: Ordinary shares 1.00801 0.98539 1.13716 Class “A” preferred shares 2.89050 2.89050 2.52507 Class “B” preferred shares 1.10883 1.08410 1.25473 Gross amount of dividends per class of shares: Ordinary shares 146,193 142,912 164,924 Class “A” preferred shares 950 949 960 Class “B” preferred shares 142,258 139,086 160,911 (a) The legal reserve, proposed dividends and other corporate impacts recorded in Equity of the financial statements for the years ended December 31, 2016 and 2015 were originally made based on the profit disclosed in those financial statements and did not change due to the restatement mentioned in Note 4.1 since the information available at the time indicated that the corporate impacts would be those approved by the appropriate bodies. In accordance with legal and statutory requirements in effect, the basis for calculating the minimum mandatory dividends is obtained from the net income for the year, less the portion that will fund the legal reserve. However, Management decided to include in this basis the amount related to the realization of the equity value adjustments, specifically to compensate the effects coming from the increase of the depreciation expense arriving from the adoption of the new accounting standards. This procedure reflects the policy to distribute dividends to Company’s shareholders, which will be effective during the realization of the entire asset/liability valuation adjustments account. The distribution of the minimum mandatory dividend is recognized as a liability in the Company’s financial statements at year-end. The tax benefit of interest on capital is recorded in the statement of income in the moment of its recognition in accounts payable. 31.5 Earnings per share - basic and diluted 12.31.2017 12.31.2016 Restated 12.31.2015 Restated Basic and diluted numerator Basic and diluted earnings allocated by classes of shares, allocated to controlling shareholders Common shares 523,206 453,427 561,637 Class “A” preferred shares 1,304 1,197 1,620 Class “B” preferred shares 509,116 441,148 546,292 1,033,626 895,772 1,109,549 Basic and diluted denominator Weighted average of shares (in thousands): Common shares 145,031,080 145,031,080 145,031,080 Class “A” preferred shares 328,627 348,531 380,291 Class “B” preferred shares 128,295,668 128,275,764 128,244,004 273,655,375 273,655,375 273,655,375 Basic and diluted earnings per share attributable to shareholders of parent company: Common shares 3.60754 3.12641 3.87253 Class “A” preferred shares 3.96830 3.43906 4.25990 Class “B” preferred shares 3.96830 3.43906 4.25979

32. Net Operating Revenue

32. Net Operating Revenue	12 Months Ended
	Dec. 31, 2017
Net Operating Revenue
Net Operating Revenue	Gross PIS/Pasep Regulatory Service tax Net revenues revenues and Cofins ICMS (VAT) charges (32.2) (ISSQN) 12.31.2017 Electricity sales to final customers 8,689,516 (749,683) (2,039,245) (1,219,055) - 4,681,533 Residential 2,829,626 (242,916) (771,902) (433,080) - 1,381,728 Industrial 2,382,314 (208,226) (433,088) (252,531) - 1,488,469 Trade, services and other activities 1,908,426 (163,834) (548,328) (291,798) - 904,466 Rural 772,465 (66,314) (75,137) (119,645) - 511,369 Public entities 236,719 (20,322) (46,506) (36,418) - 133,473 Public lighting 244,381 (20,979) (70,811) (37,359) - 115,232 Public service 315,585 (27,092) (93,473) (48,224) - 146,796 Electricity sales to distributors 3,529,770 (300,003) - (53,413) - 3,176,354 Bilateral contracts 1,947,862 (203,994) - (30,656) - 1,713,212 Electric Energy Trade Chamber - CCEE 1,077,943 (45,889) - (16,966) - 1,015,088 CCEAR (auction) 367,970 (38,537) - (5,791) - 323,642 Interest (Note 10.2) 82,160 - - - - 82,160 Quota system 53,835 (11,583) - - - 42,252 Use of the main distribution and transmission grid 6,442,761 (588,291) (1,488,323) (748,206) - 3,617,941 Residential 2,025,400 (189,915) (572,269) (252,690) - 1,010,526 Industrial 1,076,613 (96,059) (385,725) (126,842) - 467,987 Trade, services and other activities 1,310,903 (122,168) (386,320) (162,367) - 640,048 Rural 342,195 (32,056) (25,811) (43,365) - 240,963 Public entities 174,427 (16,355) (33,384) (21,922) - 102,766 Public lighting 167,907 (15,744) (48,668) (20,935) - 82,560 Public service 126,795 (11,889) (36,146) (15,816) - 62,944 Free consumers 663,248 (62,190) - (84,633) - 516,425 Basic network, BN connections, and connection grid 1,387 (130) - (177) - 1,080 Operating and maintenance income - O&M 113,324 (16,733) - (7,793) - 88,798 Interest income (a) 440,562 (25,051) - (11,666) - 403,845 Construction income 868,001 - - - - 868,001 Fair value of assets from the indemnity for the concession 57,080 - - - - 57,080 Telecommunications 426,773 (15,854) (99,460) - (2,507) 308,952 Distribution of piped gas 621,992 (58,959) (107,912) - (306) 454,815 Sectorial financial assets and liabilities result 767,040 (48,214) - - - 718,826 Other operating revenue 171,356 (27,710) - - (2,575) 141,071 Leasing and rent (32.1) 109,230 (17,664) - - - 91,566 Income from rendering of services 30,247 (4,891) - - (2,575) 22,781 Charged service 15,981 (2,584) - - - 13,397 Other income 15,898 (2,571) - - - 13,327 21,574,289 (1,788,714) (3,734,940) (2,020,674) (5,388) 14,024,573 CCEAR - Agreements for Power Trade on the Regulated Market (a) Of the total gross revenue from Interest income, R$361,156 refers to the gain on RBSE assets (Note 10.4). Gross PIS/Pasep Regulatory Service tax Net revenues revenues and Cofins ICMS (VAT) charges (32.2) (ISSQN) 12.31.2016 Electricity sales to final customers 9,606,133 (884,681) (2,426,940) (1,063,007) - 5,231,505 Residential 2,841,218 (298,659) (790,401) (380,973) - 1,371,185 Industrial 3,029,411 (273,901) (674,630) (284,922) - 1,795,958 Trade, services and other activities 2,130,228 (194,630) (622,946) (247,449) - 1,065,203 Rural 815,079 (48,216) (120,854) (61,557) - 584,452 Public entities 236,550 (21,881) (48,148) (27,986) - 138,535 Public lighting 229,182 (21,199) (66,481) (26,962) - 114,540 Public service 324,465 (26,195) (103,480) (33,155) - 161,635 Electricity sales to distributors 2,963,349 (239,531) - (47,746) - 2,676,072 Bilateral contracts 1,366,552 (134,439) - (23,361) - 1,208,752 Electric Energy Trade Chamber - CCEE 753,392 (23,116) - (12,879) - 717,397 CCEAR (auction) 673,154 (66,223) - (11,508) - 595,423 Interest (Note 10.2) 96,783 - - - - 96,783 Quota system 73,468 (15,753) - - - 57,715 Use of the main distribution and transmission grid 6,974,829 (575,166) (1,511,601) (911,479) - 3,976,583 Residential 2,060,305 (192,823) (584,025) (306,096) - 977,361 Industrial 1,246,575 (112,443) (391,804) (177,993) - 564,335 Trade, services and other activities 1,409,771 (131,352) (402,233) (208,471) - 667,715 Rural 339,438 (31,752) (15,451) (51,196) - 241,039 Public entities 168,823 (15,800) (33,369) (25,224) - 94,430 Public lighting 167,255 (15,653) (48,489) (24,839) - 78,274 Public service 125,928 (11,786) (36,230) (18,703) - 59,209 Free consumers 398,024 (37,251) - (60,242) - 300,531 Basic network, BN connections, and connection grid 1,494 (140) - (226) - 1,128 Operating and maintenance income - O&M 151,984 (5,456) - (8,026) - 138,502 Interest income (a) 905,232 (20,710) - (30,461) - 854,061 Construction income 1,279,642 - - - - 1,279,642 Fair value of assets from the indemnity for the concession 132,741 - - - - 132,741 Telecommunications 357,361 (13,872) (79,582) - (2,326) 261,581 Distribution of piped gas 647,579 (62,037) (113,657) - - 471,885 Sectorial financial assets and liabilities result (1,079,662) - - - - (1,079,662) Other operating revenue 179,820 (26,072) - - (2,342) 151,406 Leasing and rent (32.1) 103,793 (15,049) - - - 88,744 Income from rendering of services 32,575 (4,723) - - (2,342) 25,510 Charged service 10,148 (1,471) - - - 8,677 Other income 33,304 (4,829) - - - 28,475 21,061,792 (1,801,359) (4,131,780) (2,022,232) (4,668) 13,101,753 (a) Of the total gross revenue from Interest income, R$809,639 refers to the gain on RBSE assets (Note 10.4). Gross PIS/Pasep Regulatory Service tax Net revenues revenues and Cofins ICMS (VAT) charges (32.2) (ISSQN) 12.31.2015 Electricity sales to final customers 11,289,201 (1,045,529) (2,784,289) (1,712,463) - 5,746,920 Residential 3,554,995 (330,341) (850,197) (569,767) - 1,804,690 Industrial 3,829,081 (352,086) (910,291) (517,248) - 2,049,456 Trade, services and other activities 2,511,750 (233,626) (720,302) (401,855) - 1,155,967 Rural 546,685 (50,800) (68,351) (88,196) - 339,338 Public entities 273,120 (25,379) (54,202) (43,876) - 149,663 Public lighting 271,036 (25,185) (79,645) (43,302) - 122,904 Public service 302,534 (28,112) (101,301) (48,219) - 124,902 Electricity sales to distributors 4,130,184 (350,796) - (71,947) - 3,707,441 Bilateral contracts 1,160,503 (196,524) - (20,301) - 943,678 Electric Energy Trade Chamber - CCEE 2,159,431 (18,079) - (37,774) - 2,103,578 CCEAR (auction) 793,036 (134,295) - (13,872) - 644,869 Quota system 17,214 (1,898) - - - 15,316 Use of the main distribution and transmission grid 5,879,729 (547,565) (1,420,129) (1,523,530) - 2,388,505 Residential 1,961,163 (183,621) (547,296) (523,264) - 706,982 Industrial 1,280,283 (117,076) (370,565) (333,412) - 459,230 Trade, services and other activities 1,399,336 (130,688) (388,512) (372,433) - 507,703 Rural 300,297 (28,116) (5,890) (80,913) - 185,378 Public entities 161,275 (15,100) (31,870) (43,164) - 71,141 Public lighting 153,826 (14,402) (44,553) (41,027) - 53,844 Public service 111,539 (10,443) (31,443) (29,757) - 39,896 Free consumers 282,241 (26,426) - (76,104) - 179,711 Basic network, BN connections, and connection grid 1,352 (127) - (365) - 860 Operating and maintenance income - O&M 91,772 (11,643) - (12,466) - 67,663 Interest income (a) 136,645 (9,923) - (10,627) - 116,095 Construction income 1,196,324 - - - - 1,196,324 Fair value of assets from the indemnity for the concession 217,713 - - - - 217,713 Telecommunications 277,876 (10,760) (55,038) - (2,151) 209,927 Distribution of piped gas 704,625 (66,877) (111,349) - - 526,399 Sectorial financial assets and liabilities result 858,170 - - - - 858,170 Other operating revenue 119,402 (22,545) - - (2,412) 94,445 Leasing and rent (32.1) 88,008 (16,618) - - - 71,390 Income from rendering of services 17,203 (3,248) - - (2,412) 11,543 Charged service 8,773 (1,656) - - - 7,117 Other income 5,418 (1,023) - - - 4,395 24,673,224 (2,044,072) (4,370,805) (3,307,940) (4,563) 14,945,844 32.1 Leasing and rent 32.1.1 Revenues from leases and rentals 12.31.2017 12.31.2016 12.31.2015 Equipment and framework 106,790 103,490 87,190 Facilities sharing 2,159 248 547 Real estate 281 55 271 109,230 103,793 88,008 32.1.2 Receivables from non-cancelable leases Less than Over Total 1 year 1 to 5 years 5 years 12.31.2017 Facilities sharing 1,079 5,396 13,622 20,097 32.2 Regulatory charges 12.31.2017 12.31.2016 12.31.2015 Energy Development Account - "CDE Energia" (32.2.1) 718,154 790,117 497,667 Energy Development Account - "CDE Uso" (32.2.1) 708,555 876,361 1,494,630 Other charges - rate flags 420,027 203,671 1,120,218 Research and development and energy efficiency - R&D and EEP 117,390 100,039 126,656 Global Reversion Reserve - RGR quota 46,825 42,887 62,554 Inspection fee 9,723 9,157 6,215 2,020,674 2,022,232 3,307,940 32.2.1 Energy Development Account - CDE The primary objectives of the Energy Development Account (CDE) created by Law No. 10,438/2002 and amended by Law No. 12,783/2013, are: (i) universalization of the electric power service; (ii) subsidy to the low income residential subclass; (iii) Fuel Consumption Account - CCC; (iv) amortization of financial operations associated with the compensation upon the reversal of concessions or to meet the purposes of moderateness of tariffs; (v) competitiveness of the power produced by national mineral coal in the areas served by interlinked systems; (vi) competitiveness of the power produced by wind sources, small hydroelectric power plants, biomass, natural gas and other renewable sources; (vii) subsidy for tariff discounts to the distributors due to the loss of revenue from discounted granted on tariffs of use of electric power systems; (viii) administrative funding grants for management of CDE, CCC and RGR by CCEE; and (ix) compensation to the rural electrification cooperatives, concessionaires or permission holders by the tariff impact from the reduced density of load in relation to the supplying concessionaire. CDE’s quotas were originally defined based on the CCC figures for the 2001 Interconnected Systems, the values of which were adjusted annually starting in 2002 in proportion to the market growth of each agent, and in 2004 also by the IPCA. As of Law 12,783/2013, the system is changed and quotas are defined based on the resources needed to achieve its purposes and other revenues related to the CDE. The CDE charge incorporates: i) annual quota of “CDE-Uso”: this quota is allocated to the financing of the objectives of the CDE, set forth in its annual budget, defined by the Federal Government, as provided in §§ 2 and 3 of art. 13 of Law 10,438/2002, with wording given by Law No. 12,783/2013. ANEEL Resolution No. 2202/2017 defined the CDE-Uso quota, in the monthly amount of R$53,329 as of January 2017. However, as of February of the same year, the monthly amount of the quota was changed to R$61,159, established by ANEEL Resolution No. 2,204/2017; ii) annual quota “CDE - Energia” (ACR account): this quota is intended for the discharge of credit operations contracted by CCEE in the management of the Regulated Contracting Environment - ACR Account, in compliance with Decree No. 8,222/2014, and pursuant to ANEEL Normative Resolution No. 612/2014. The purpose of the ACR Account is to cover costs relating to involuntary spot market exposure and the costs of thermal power dispatching in 2014. Resolution No. 1,863/2015 defined the value of the CDE quota (ACR Account) at R$46,638, as of June 2015. Beginning June 2016, by means of Resolution No. 2,004/2015, the amount of the quota was updated to R$49,362. In April 2017, the quota was reduced to R$37,907 until March 2018, and from April 2018 to March 2020, the quota will be R$49,362, as approved by Resolution No. 2,231/2017. These installments are updated annually, in accordance with the conditions contracted by CCEE for each of the loans made with the participating financial institutions; and iii) annual quota CDE-Energia: destined to the return of the resources received by the distribution concessionaires, from January 2013 to January 2014, to cover costs relating to involuntary spot market exposure and the hydrological risk of the plants contracted on a regime of quotas, and the costs of thermal power dispatching for reasons of energy security, in compliance with Decree 7,895/2013 and Decree 8,203/2014. From June 2016 to May 2017, the monthly amount of the CDE-Energia quota was established at R$18,947 by ANEEL Resolution No. 2,077/2016. From June 2017, the monthly quota was changed to R$20,138, by Resolution No. 2,204/2017. Preliminary injunctions As a result of preliminary injunctions in favor of the Brazilian Association of Large Industrial Consumers and Free Consumers - Abrace, and of the National Association of Energy Consumers - Anace and other associates, which challenge at court the tariff components of CDE-Uso and CDE-Energia, ANEEL, through Resolutions 1,967/2015, 1,986/2015 and 2,083/2016, ratified the tariff calculation deducting these charges from associates of those entities, as long as the preliminary injunctions granted in Judicial Proceedings No. 24648-39.2015.4.01.3400 and No. 0069262-32.2015.4.01.3400 / 16 th On the other hand, by the preliminary injunction in favor of Abradee, the associated distributors are guaranteed the right of non-transfer, deducting from the portion of CDE-Uso and CDE-Energia the amounts not collected due to the effects of the preliminary injunction. This deduction, which covers all preliminary injunctions, was approved by ANEEL by Order No. 1,576/2016. Moreover, in compliance with the preliminary injunction granted in the Judicial Proceedings No. 0028882 -30.2016.4.01.3400 of the 2 nd By means of Resolution No. 2,255 of 06.20.2017, Article 14, the tariff components of the Energy Tariff (TE) in R$/MWh, which must be applied in compliance with the injunctions granted in lawsuits that remain for the 2017 tariff process. As shown in table 11 to this Resolution, the customer units included in injunctions 0069262-32.2015.4.01.3400, of the National Association of Energy Consumers - Anace, and No. 0028996- 66.2016.4.01.3400, of the Labor Union of Cement Industry - SNIC, currently totaling 7 customer units, will continue to benefit from the reduced tariffs. Accordingly, Copel DIS has been carrying out the deduction of the payment of the CDE quota from the unbilled amounts resulting from these injunctions, thus not impacting the distributor’s result. The differences between the rate coverage for this charge and the amount actually paid, from the beginning of the preliminary injunction to December 2017, represent the amount of R$111,912 for CDE Uso and R$14,105 for CDE Energy. 32.3 Copel DIS periodic tariff adjustment The annual tariff adjustment, which occurs between tariff reviews, is approved by ANEEL based on a formula defined in the concession agreement and on regulations established in Proret, which consider for unmanageable costs (Portion A) the variations incurred in the period and for manageable costs (Portion B) the IPCA variation, adjusted by applying the Factor X. ANEEL’s Resolution No. 2,255 of June 20, 2017 approved the result of Copel DIS Annual Tariff Review and authorized a 5.85% average adjustment to be perceived by consumers, consisting of: -0.73% related to the inclusion of financial components; 1.07% from updating Portion B; 2.78% from adjusting Portion A; and 2.73% reflecting the withdrawal of the financial components from the previous tariff process. This adjustment was fully applied to Copel DIS tariffs as of June 24, 2017.

33. Operating Costs and Expense

33. Operating Costs and Expenses	12 Months Ended
	Dec. 31, 2017
Operating Costs And Expenses
Operating Costs and Expenses	Operational costs Selling expenses General and administrative expenses Other operating expenses, net 12.31.2017 Electricity purchased for resale (33.1) (6,165,450) - - - (6,165,450) Charge of the main distribution and transmission grid (712,030) - - - (712,030) Personnel and management (33.2) (984,011) (20,435) (338,898) - (1,343,344) Pension and healthcare plans (Note 25.3) (175,479) (2,424) (59,694) - (237,597) Materials and supplies (71,535) (968) (10,621) - (83,124) Materials and supplies for power electricity (97,360) - - - (97,360) Natural gas and supplies for gas business (309,542) - - - (309,542) Third-party services (33.3) (386,435) (18,826) (116,254) - (521,515) Depreciation and amortization (686,007) (16) (32,070) (13,506) (731,599) Estimated losses, provisions and reversals (33.4) 122,782 (90,478) - (397,843) (365,539) Construction cost (33.5) (1,003,881) - - - (1,003,881) Other operating costs and expenses, net (33.6) (196,942) (35,903) (128,138) (52,967) (413,950) (10,665,890) (169,050) (685,675) (464,316) (11,984,931) Operational costs Selling expenses General and administrative expenses Other operating expenses, net 12.31.2016 Electricity purchased for resale (33.1) (4,685,604) - - - (4,685,604) Charge of the main distribution and transmission grid (866,243) - - - (866,243) Personnel and management (33.2) (976,027) (17,314) (311,077) - (1,304,418) Pension and healthcare plans (Note 25.3) (192,880) (2,616) (64,271) - (259,767) Materials and supplies (71,747) (851) (8,865) - (81,463) Materials and supplies for power electricity (33,352) - - - (33,352) Natural gas and supplies for gas business (325,413) - - - (325,413) Third-party services (33.3) (369,442) (53,659) (127,392) - (550,493) Depreciation and amortization (664,470) (31) (30,290) (13,505) (708,296) Estimated losses, provisions and reversals (33.4) (567,112) (184,610) - (16,974) (768,696) Construction cost (33.5) (1,280,745) - - - (1,280,745) Other operating costs and expenses, net (33.6) (201,080) 8,633 (199,250) (23,159) (414,856) (10,234,115) (250,448) (741,145) (53,638) (11,279,346) General and Other Operational Selling administrative operating costs expenses expenses expenses, net 12.31.2015 Electricity purchased for resale (33.1) (6,032,916) - - - (6,032,916) Charge of the main distribution and transmission grid (919,788) - - - (919,788) Personnel and management (33.2) (863,406) (15,617) (289,827) - (1,168,850) Pension and healthcare plans (Note 25.3) (196,238) (2,388) (55,701) - (254,327) Materials and supplies (66,968) (748) (8,986) - (76,702) Materials and supplies for power electricity (199,323) - - - (199,323) Natural gas and supplies for gas business (1,176,090) - - - (1,176,090) Third-party services (33.3) (365,745) (41,876) (111,882) - (519,503) Depreciation and amortization (600,240) (35) (68,558) (7,639) (676,472) Estimated losses, provisions and reversals (33.4) 66,029 (226,837) - (50,021) (210,829) Construction cost (33.5) (1,251,004) - - - (1,251,004) Other operating costs and expenses, net (33.6) (193,627) 4,104 (135,652) (100,959) (426,134) (11,799,316) (283,397) (670,606) (158,619) (12,911,938) 33.1 Electricity purchased for resale 12.31.2017 12.31.2016 12.31.2015 Purchase of Energy in the Regulated Environment - CCEAR 2,693,976 3,219,900 3,812,509 Electric Energy Trade Chamber - CCEE 1,766,091 535,656 982,388 Itaipu Binacional 1,117,957 1,089,804 1,567,844 Bilateral contracts 766,803 20,006 30,557 Program for incentive to alternative energy sources - Proinfa 217,646 242,910 177,946 Micro and mini generators and repurchase of customers 3,892 561 - (-) PIS/Pasep/Cofins taxes on electricity purchased for resale (400,915) (423,233) (538,328) 6,165,450 4,685,604 6,032,916 33.2 Personnel and management 12.31.2017 12.31.2016 12.31.2015 Personnel Wages and salaries 806,119 801,789 735,072 Social charges on payroll 266,183 257,519 227,667 Meal assistance and education allowance 119,881 109,999 98,367 Provisions for profit sharing (a) 68,817 64,814 78,462 Compensation - Voluntary termination program/retirement 53,468 44,276 5,443 1,314,468 1,278,397 1,145,011 Management Wages and salaries 22,895 20,639 19,027 Social charges on payroll 5,635 5,136 4,645 Other expenses 346 246 167 28,876 26,021 23,839 1,343,344 1,304,418 1,168,850 (a) According to Federal Law No. 10,101/2000, State Decree No. 1,978/2007 and State Law No. 16,560/2010. 33.3 Third party services 12.31.2017 12.31.2016 12.31.2015 Maintenance of electrical system 135,265 160,720 160,564 Maintenance of facilities 95,176 90,451 85,192 Communication, processing and transmission of data 94,230 61,317 72,042 Meter reading and bill delivery 49,647 49,462 44,399 Consumer service 29,789 21,000 20,478 Consulting and audit 21,589 41,396 19,120 Other services 95,819 126,147 117,708 521,515 550,493 519,503 33.4 Estimated losses, provisions and reversals 12.31.2017 12.31.2016 12.31.2015 Provision (reversal) for litigations 386,373 (21,408) 48,499 Provision of impairment of assets Accounts receivable related to the concession compensation (Note 11.1) (1,117) 75 - Credits on sales and purchases of gas (Note 12.2) (123,586) 87,479 - Property, plant and equipment (Note 19.9) 1,921 494,023 (66,029) Allowance for doubtful accounts (Client and Other credits) 90,589 179,908 226,838 Tax credits estimated losses 11,470 23,917 1,521 Estimated losses (reversion) in consortiums (111) 4,702 - 365,539 768,696 210,829 33.5 Construction cost 12.31.2017 12.31.2016 12.31.2015 Third party services 437,788 495,309 504,197 Materials and supplies 387,278 588,414 574,132 Personnel 143,266 135,272 100,299 Others 35,549 61,750 72,376 1,003,881 1,280,745 1,251,004 33.6 Other operating costs and expenses, net 12.31.2017 12.31.2016 12.31.2015 Financial offset for the use of water resources 110,971 183,014 155,147 Taxes 87,759 29,443 24,237 Losses in the decommissioning and disposal of assets 58,569 43,496 53,266 Compensation 45,712 89,531 50,541 Leasing and rent (33.6.1) 32,037 35,453 33,961 Advertising and publicity 27,768 37,451 25,867 Result of the change in the investment valuation method - (52,107) - Result of disposal of investment (Note 16.1) (28,650) - - Other net costs and expenses 79,784 48,575 83,115 413,950 414,856 426,134 33.6.1 Leases and rents 12.31.2017 12.31.2016 12.31.2015 Real estate 29,749 29,911 27,830 Others 3,588 6,919 7,434 (-) PIS and Cofins credits (1,300) (1,377) (1,303) 32,037 35,453 33,961 33.6.2 Commitments from non-cancelable leases and rents Less than Over Total 1 year 1 to 5 years 5 years 31.12.2017 Rental of wind farm lands 4,600 29,323 183,141 217,064

34. Financial Results

34. Financial Results	12 Months Ended
	Dec. 31, 2017
Financial Results
Financial Results	12.31.2017 12.31.2016 Restated 12.31.2015 Restated Financial income Arrears charges on bills 191,554 221,673 168,796 Interest and monetary variation of CRC transfer (Note 8.1) 141,923 194,153 217,722 Return on financial investments held for trading 95,221 182,750 139,056 Remuneration of net sectorial assets and liabilities (Note 9.2) 20,493 27,734 121,401 Monetary variation over the Itaipu power purchase 17,777 39,283 25,198 Monetary variation and adjust to present value of accounts payable related to the concession 10,813 1,116 2,122 Return on financial investments held for sale 19,302 13,497 16,160 Other financial income 202,227 223,730 79,172 699,310 903,936 769,627 ( - ) Financial expenses Monetary and cambial variation and debt charges 993,970 1,072,875 751,524 Monetary variation and adjust to present value of accounts payable related to the concession 65,418 90,480 101,072 Interest and monetary variation of CRC transfer (Note 8.1) 51,211 5,235 - PIS/Pasep/Cofins taxes on interest on capital 45,196 40,607 42,627 Interest on R&D and EEP (Note 27.2) 34,345 41,781 34,060 Remuneration of net sectorial assets and liabilities (Note 9.2) 29,622 13,947 - Monetary variation over the Itaipu power purchase 12,264 20,597 96,162 Provision for impairment of financial assets 5,372 4,300 99,031 Other financial expenses 210,352 208,770 72,853 1,447,750 1,498,592 1,197,329 Net (748,440) (594,656) (427,702)

35. Operating Segments

35. Operating Segments	12 Months Ended
	Dec. 31, 2017
Operating Segments
Operating Segments	Operating segments are business activities that generate revenues and incur expenses, whose operating results are regularly reviewed by the executive boards of the Company and by key strategic decision makers responsible for allocating funds and assessing performance. 35.1 Products and services from which we generate revenues from the reportable segments The Company operates in reportable segments identified by management, through the chief officers of each business area, taking into consideration the regulatory environments, the strategic business units, and the different products and services. These segments are managed separately, since each business and each company requires different technologies and strategies. In 2017, 2016 and 2015, all sales have been to customers within Brazilian territory, as well as all noncurrent assets are located in national territory. The Company did not identify any customer who individually accounts for more than 10% of total net revenues in 2017. The Company evaluates the performance of each segment based on information derived from accounting records. The accounting policies of the operating segments are the same as those described in Note 4. 35.2 The Company’s reportable segments The reportable segments of the Company, in accordance with IFRS 8 are: Power generation and transmission (GET) Power distribution (DIS) Telecommunications (TEL) - GAS Power sale (COM) Holding Company (HOL) 35.3 Assets per reportable segment ASSETS Electric Energy TEL GAS COM (a) HOL Intersegment operations Total 12.31.2017 GET DIS TOTAL ASSETS 17,110,518 11,529,588 1,054,741 632,910 208,369 3,211,162 (584,911) 33,162,377 CURRENT ASSETS 1,461,512 3,609,663 102,002 151,966 187,966 1,035,545 (846,820) 5,701,834 NON-CURRENT ASSETS 15,649,006 7,919,925 952,739 480,944 20,403 2,175,617 261,909 27,460,543 Long term assets 4,037,312 2,167,690 69,543 437,056 17,703 2,019,192 (140,870) 8,607,626 Investments 2,424,081 1,362 - - 2,457 115,765 26,978 2,570,643 Property, plant and equipment 8,924,508 - 866,489 - 57 38,396 - 9,829,450 Intangible assets 263,105 5,750,873 16,707 43,888 186 2,264 375,801 6,452,824 (a) In 2017, the sale of electric energy became a reportable segment. ASSETS Electric Energy TEL GAS HOL Intersegment operations Total 12.31.2016 - Restated GET DIS TOTAL ASSETS 15,433,988 10,085,455 856,510 526,477 3,351,656 (373,483) 29,880,603 CURRENT ASSETS 1,122,399 2,588,602 89,471 135,292 941,761 (640,284) 4,237,241 NON-CURRENT ASSETS 14,311,589 7,496,853 767,039 391,185 2,409,895 266,801 25,643,362 Long term assets 3,680,669 1,982,110 79,853 152,676 2,145,759 (136,332) 7,904,735 Investments 2,125,701 1,362 - - 217,449 - 2,344,512 Property, plant and equipment 8,223,951 - 667,443 - 42,909 - 8,934,303 Intangible assets 281,268 5,513,381 19,743 238,509 3,778 403,133 6,459,812 ASSETS Electric Energy TEL GAS HOL Intersegment operations Total 01.01.2016 - Restated GET DIS TOTAL ASSETS 13,626,886 10,715,266 769,317 481,303 3,641,088 (390,189) 28,843,671 CURRENT ASSETS 2,126,024 4,155,554 179,898 103,579 873,169 (616,587) 6,821,637 NON-CURRENT ASSETS 11,500,862 6,559,712 589,419 377,724 2,767,919 226,398 22,022,034 Long term assets 1,568,330 1,426,826 59,031 71,016 2,016,463 (189,874) 4,951,792 Investments 1,525,356 1,374 - - 705,754 - 2,232,484 Property, plant and equipment 8,138,199 - 512,068 - 42,415 - 8,692,682 Intangible assets 268,977 5,131,512 18,320 306,708 3,287 416,272 6,145,076 35.4 Statement of income per reportable segment STATEMENT OF INCOME Electric Energy TEL GAS COM (a) HOL Intersegment operations Total GET DIS 12.31.2017 GER TRA NET OPERATING REVENUES 3,176,811 819,623 9,358,664 380,550 515,563 664,495 - (891,133) 14,024,573 Net operating revenues - third-parties 2,851,644 640,199 9,324,633 306,473 510,010 664,495 - (272,881) 14,024,573 Net operating revenues - between segments 325,167 179,424 34,031 74,077 5,553 - - (618,252) - OPERATING COSTS AND EXPENSES (1,868,390) (546,510) (9,071,359) (286,363) (309,213) (654,445) (139,784) 891,133 (11,984,931) Energy purchased for resale (390,019) - (5,717,970) - - (654,026) - 596,565 (6,165,450) Charges for use of the main transmission grid (352,958) - (554,805) - - - - 195,733 (712,030) Personnel and management (218,456) (122,515) (822,963) (107,874) (35,761) (12,993) (22,782) - (1,343,344) Pension and healthcare plans (38,782) (22,733) (154,285) (14,800) (3,577) (1,415) (2,005) - (237,597) Materials and supplies (12,463) (4,732) (60,320) (2,978) (1,936) (27) (668) - (83,124) Raw materials and supplies for generation (102,719) - - - - - - 5,359 (97,360) Natural gas and supplies for gas business - - - - (309,542) - - - (309,542) Third party services (120,993) (24,609) (347,393) (67,612) (22,670) (1,280) (15,089) 78,131 (521,515) Depreciation and amortization (368,987) (7,201) (285,835) (39,553) (28,753) (9) (1,261) - (731,599) Provision/reversal for litigations (39,733) (81,210) (168,600) (3,648) 854 (156) (93,880) - (386,373) Impairment of assets 3,886 - - - 123,586 - (4,690) - 122,782 Other estimated losses, provisions and reversals (9,397) 1,107 (83,916) (8,309) (1,433) - - - (101,948) Construction cost - (272,216) (717,351) - (14,314) - - - (1,003,881) Other operating costs and expenses, net (217,769) (12,401) (157,921) (41,589) (15,667) 15,461 591 15,345 (413,950) EQUITY IN EARNINGS OF INVESTEES (5,777) 93,145 - - - (564) 14,935 - 101,739 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 1,302,644 366,258 287,305 94,187 206,350 9,486 (124,849) - 2,141,381 Financial income 73,433 13,313 380,597 11,828 38,821 6,515 186,660 (11,857) 699,310 Financial expenses (565,837) (123,707) (343,540) (30,691) (64,433) (322) (331,077) 11,857 (1,447,750) OPERATING PROFIT (LOSS) 810,240 255,864 324,362 75,324 180,738 15,679 (269,266) - 1,392,941 Income Tax and Social Contribution (191,899) (30,515) 22,893 (21,272) (66,785) (2,638) 15,530 - (274,686) NET INCOME (LOSS) 618,341 225,349 347,255 54,052 113,953 13,041 (253,736) - 1,118,255 (a) In 2017, the sale of electric energy became a reportable segment. STATEMENT OF INCOME Electric Energy TEL GAS HOL Intersegment operations Total GET DIS 12.31.2016 - Restated GER TRA NET OPERATING REVENUES 2,927,680 1,491,547 8,344,765 325,115 542,822 6,238 (536,414) 13,101,753 Net operating revenues - third-parties 2,618,869 1,406,335 8,313,141 258,794 498,376 6,238 - 13,101,753 Net operating revenues - between segments 308,811 85,212 31,624 66,321 44,446 - (536,414) - OPERATING COSTS AND EXPENSES (2,032,767) (605,202) (8,502,377) (241,848) (534,817) 101,251 536,414 (11,279,346) Energy purchased for resale (92,050) - (4,893,230) - - (9,119) 308,795 (4,685,604) Charges for use of the main transmission grid (322,849) - (642,753) - - - 99,359 (866,243) Personnel and management (208,887) (116,966) (804,974) (101,397) (32,765) (39,429) - (1,304,418) Pension and healthcare plans (43,251) (24,171) (163,329) (18,827) (3,596) (6,593) - (259,767) Materials and supplies (12,768) (5,017) (59,178) (2,044) (1,768) (688) - (81,463) Raw materials and supplies for generation (77,797) - - - - - 44,445 (33,352) Natural gas and supplies for gas business - - - - (325,413) - - (325,413) Third party services (157,602) (24,030) (348,479) (46,552) (20,082) (26,755) 73,007 (550,493) Depreciation and amortization (369,352) (3,697) (274,180) (34,645) (25,251) (1,171) - (708,296) Provision/reversal for litigations (1,086) (9,234) (128,899) (4,653) (1,036) 166,316 - 21,408 Impairment of assets (494,098) - - - (87,479) - - (581,577) Other estimated losses, provisions and reversals (30,700) (975) (171,045) (2,598) (3,209) - - (208,527) Construction cost - (406,345) (849,275) - (25,125) - - (1,280,745) Other operating costs and expenses, net (222,327) (14,767) (167,035) (31,132) (9,093) 18,690 10,808 (414,856) EQUITY IN EARNINGS OF INVESTEES (55,284) 117,970 - - - 103,725 - 166,411 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 894,913 1,004,315 (157,612) 83,267 8,005 211,214 - 2,044,102 Financial income 130,077 21,339 396,880 13,489 13,551 331,646 (3,046) 903,936 Financial expenses (617,341) (108,538) (401,863) (23,100) (14,973) (335,823) 3,046 (1,498,592) OPERATING PROFIT (LOSS) 407,649 917,116 (162,595) 73,656 6,583 207,037 - 1,449,446 Income Tax and Social Contribution (205,027) (220,512) (17,851) (15,324) (1,632) (59,344) - (519,690) NET INCOME (LOSS) 202,622 696,604 (180,446) 58,332 4,951 147,693 - 929,756 STATEMENT OF INCOME Electric Energy TEL GAS HOL Intersegment operations Total GET DIS 01.01.2016 - Restated GER TRA NET OPERATING REVENUES 4,264,197 501,387 9,797,855 272,247 1,391,474 - (1,281,316) 14,945,844 Net operating revenues - third-parties 3,954,296 420,451 9,770,086 207,091 593,920 - - 14,945,844 Net operating revenues - between segments 309,901 80,936 27,769 65,156 797,554 - (1,281,316) - OPERATING COSTS AND EXPENSES (2,580,045) (394,015) (9,516,397) (203,878) (1,360,357) (138,672) 1,281,426 (12,911,938) Energy purchased for resale (309,682) - (6,007,222) - - - 283,988 (6,032,916) Charges for use of the main transmission grid (294,660) - (706,680) - - - 81,552 (919,788) Personnel and management (186,385) (79,873) (699,891) (87,393) (30,715) (84,593) - (1,168,850) Pension and healthcare plans (40,325) (18,477) (165,635) (17,516) (3,264) (9,110) - (254,327) Materials and supplies (12,502) (3,399) (55,531) (2,745) (1,937) (588) - (76,702) Raw materials and supplies for generation (996,679) - - - - - 797,356 (199,323) Natural gas and supplies for gas business - - - - (1,176,090) - - (1,176,090) Third party services (184,228) (20,476) (353,773) (35,900) (20,282) (15,472) 110,628 (519,503) Depreciation and amortization (369,778) (3,399) (243,645) (31,510) (21,532) (6,608) - (676,472) Provision/reversal for litigations 89,726 35,061 (164,615) (3,742) (7,744) 2,813 - (48,501) Impairment of assets 66,029 - - - - - - 66,029 Other estimated losses, provisions and reversals (122,700) - (104,121) (987) (549) (7) 7 (228,357) Construction cost - (287,247) (896,924) - (66,833) - - (1,251,004) Other operating costs and expenses, net (218,861) (16,205) (118,360) (24,085) (31,411) (25,107) 7,895 (426,134) EQUITY IN EARNINGS OF INVESTEES (4,955) 22,853 - - - 69,692 - 87,590 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 1,679,197 130,225 281,458 68,369 31,117 (68,980) 110 2,121,496 Financial income 114,767 33,198 354,626 5,939 14,968 248,350 (2,221) 769,627 Financial expenses (513,822) (9,583) (340,439) (6,459) (13,898) (315,252) 2,124 (1,197,329) OPERATING PROFIT (LOSS) 1,280,142 153,840 295,645 67,849 32,187 (135,882) 13 1,693,794 Income Tax and Social Contribution (392,507) (30,966) (89,591) (13,205) (9,119) 3,159 - (532,229) NET INCOME (LOSS) 887,635 122,874 206,054 54,644 23,068 (132,723) 13 1,161,565 35.5 Additions to noncurrent assets by reportable segment Electric Energy TEL GAS COM (a) HOL TOTAL 12.31.2017 GET DIS Property, plant and equipment Additions 1,077,088 - 238,944 - 7 376 1,316,415 Intangible assets Additions 3,996 757,709 2,200 13,745 101 635 778,386 (a) In 2017, the sale of electric energy became a reportable segment. Electric Energy TEL GAS HOL TOTAL 12.31.2016 GET DIS Property, plant and equipment Additions 619,964 - 187,313 - 556 807,833 Intangible assets Additions 3,207 892,693 6,447 25,847 533 928,727 Electric Energy TEL GAS HOL TOTAL 01.01.2016 GET DIS Property, plant and equipment Additions 724,538 - 100,998 - 186 825,722 Reversal of estimated losses 56,405 - - - - 56,405 780,943 - 100,998 - 186 882,127 Intangible assets Additions 5,343 888,906 4,427 69,592 534 968,802

36. Financial Instruments

36. Financial Instruments	12 Months Ended
	Dec. 31, 2017
Financial Instruments
Financial Instruments	36.1 Categories and determination of fair value of financial instruments Note Level 12.31.2017 12.31.2016 - Restated 01.01.2016 - Restated Book value Fair value Book value Fair value Book value Fair value Financial assets Fair value through profit or loss Cash and cash equivalents (a) 5 1 1,040,075 1,040,075 982,073 982,073 1,480,727 1,480,727 Bonds and securities (b) 6 1 - - 3,385 3,385 2,565 2,565 Bonds and securities (b) 6 2 7,172 7,172 125,294 125,294 221,889 221,889 1,047,247 1,047,247 1,110,752 1,110,752 1,705,181 1,705,181 Loans and receivables Pledges and restricted deposits linked (a) 1 59,372 59,372 1,294 1,294 2,000 2,000 Trade accounts receivable (a) 7 1 2,994,322 2,994,322 2,488,141 2,488,141 3,107,889 3,107,889 CRC Transferred to the State Government of Paraná (d) 8 2 1,516,362 1,620,212 1,522,735 1,610,269 1,383,242 1,343,497 Sectorial financial assets (a) 9 1 343,218 343,218 - - 1,045,662 1,045,662 Accounts receivable related to the concession (e) 10 1 3,219,437 3,219,437 2,612,418 2,612,418 943,473 943,473 Accounts receivable related to the concession - bonus from the grant (f) 10 2 606,479 694,463 586,706 673,545 - - State of Paraná - Government Programs (a) 15.1 1 130,417 130,417 155,141 155,141 187,048 187,048 Mutual - related parties 15.2 1 38,169 38,169 28,968 28,968 - - Collaterals and escrow accounts STN (c) 23.1 2 75,665 57,188 73,074 47,166 86,137 51,414 8,983,441 9,156,798 7,468,477 7,616,942 6,755,451 6,680,983 Available for sale Bonds and securities (b) 6 1 687 687 1,567 1,567 2,728 2,728 Bonds and securities (b) 6 2 211,804 211,804 201,499 201,499 158,449 158,449 Accounts receivable related to the concession (g) 10 3 684,206 684,206 614,806 614,806 424,140 424,140 Accounts receivable related to the concession compensation (h) 11 3 68,859 68,859 67,401 67,401 219,556 219,556 Other temporary investments (i) 16 1 8,958 8,958 408,297 408,297 17,626 17,626 Other temporary investments (i) 16 2 9,769 9,769 - - - - 984,283 984,283 1,293,570 1,293,570 822,499 822,499 Total financial assets 11,014,971 11,188,328 9,872,799 10,021,264 9,283,131 9,208,663 Financial liabilities Other financial liabilities Sectorial financial liabilities (a) 9 1 283,519 283,519 278,992 278,992 - - Ordinary financing of taxes with the federal tax authorities (c) 13.3 2 148,845 142,702 198,527 183,573 193,739 171,119 Special Tax Regularization Program - Pert (c) 13.3 2 533,671 431,036 - - - - Suppliers (a) 22 1 1,727,046 1,727,046 1,292,350 1,292,350 1,619,049 1,619,049 Loans and financing (c) 23 2 3,759,505 3,569,856 4,046,293 3,677,926 4,077,060 3,539,257 Debentures (j) 24 1 6,070,978 6,070,978 4,790,809 4,790,809 3,683,928 3,683,928 Payable related to concession (k) 28 3 554,954 645,904 565,542 640,839 535,665 651,403 Total financial liabilities 13,078,518 12,871,041 11,172,513 10,864,489 10,109,441 9,664,756 Different levels are defined as follow s: Level 1 Level 2: Level 3: Determining fair values a) Equivalent to their respective carrying values due to their nature and terms of realization. b) Calculated according to information made available by the financial agents and to the market values of the bonds issued by the Brazilian government. c) Calculated based on the cost of the last issue by the Company, 126.0% of the CDI for discount of the expected payment flows. d) The Company based its calculation on the comparison with a long-term and post-fixed National Treasury Bond (NTN-B) maturing on August 15, 2024, which yields approximately 4.47% p.y. plus the IPCA inflation index. e) Criteria and assumptions disclosed in note 4.3.9. f) Receivables related to the concession agreement for providing electricity generation services under quota arrangements at their fair value calculated by expected cash inflows discounted at the rate established in ANEEL auction notice 12/2015 (9.04%). g) Criteria and assumptions disclosed in Note 4.3.9 to the financial statements for the year ended December 31, 2017. The changes in 2017 are shown in Note 10.1. h) The fair values of generation assets approximate their book values, according to Note 4.3.10. i) Calculated according to the price quotations published in an active market, for assets classified as level 1, and determined in view of the comparative assessment model for assets classified as level 2. j) Calculated from the Unit Price quotation (PU) for December 29, 2017, obtained from the Brazilian Association of Financial and Capital Markets (Anbima), net of financial cost to amortize. k) Real net discount rate of 8.11% p.a., in line with the Company's estimated rate for long-term projects. 36.2 Financial risk management The Company's business activities are exposed to the following risks arising from financial instruments: 36.2.1 Credit risk Credit risk is the risk of the Company incurring losses due to a customer or financial instrument counterpart, resulting from failure in complying with contract obligations. Exposure to credit risk 12.31.2017 12.31.2016 Restated 01.01.2016 Restated Cash and cash equivalents (a) 1,040,075 982,073 1,480,727 Bonds and securities (a) 219,663 331,745 385,631 Pledges and restricted deposits linked (a) 135,037 74,368 88,137 Trade accounts receivable (b) 2,994,322 2,488,141 3,107,889 CRC Transferred to the State Government of Paraná (c) 1,516,362 1,522,735 1,383,242 Sectorial financial assets (d) 343,218 - 1,045,662 Accounts receivable related to the concession (e) 3,903,643 3,227,224 1,367,613 Accounts receivable related to the concession - Bonus from the grant (f) 606,479 586,706 - Accounts receivable related to the concession compensation (g) 68,859 67,401 219,556 State of Paraná - Government Programs (h) 130,417 155,141 187,048 Mutual - related parties 38,169 28,968 - Other temporary investments (i) 18,727 408,297 17,626 11,014,971 9,872,799 9,283,131 a) The Company’s Management manages the credit risk of its assets in accordance with the Group's policy of investing virtually all of its funds in federal banking institutions. As a result of legal and/or regulatory requirements, in exceptional circumstances the Company may invest funds in prime private banks. b) The risk arises from the possibility that the Company might incur in losses resulting from difficulties to receive its billings to customers. This risk is closely related to internal and external factors of Copel. To mitigate this type of risk the Company manages its accounts receivable, detecting customer groups that pose the greatest risk of default, cutting off energy supplies and implementing specific collection policies. c) Management believes this credit risk is low because repayments are secured by funds from dividends. d) Management believes this risk is very low because these contracts assure an unconditional right to be paid in cash by the concession Granting Authority at the end of the concession period for any infrastructure investments not recovered through tariffs. e) Management believes this risk is very low because these contracts assure an unconditional right to be paid in cash by the concession Granting Authority at the end of the concession period for any infrastructure investments not recovered through tariffs by the end of the period, specifically for the transmission business, since RAP is guaranteed revenue that does not involve demand risk. For investments made in infrastructure and that were not recovered through tariff until the end of the concession, the agreements assure the right to receive cash until the end of the concession to be paid by the Granting Authority. For the amount relating to RBSE assets existing on May 31, 2000, ANEEL published Normative Resolution 589/2013, which defines criteria for calculating the New Replacement Value (VNR). Given that on April 20, 2016, through MME Ordinance 120, the Granting Authority defined the means and period for receiving this asset regulated by. ANEEL Normative Resolution 762/2017, Management considers the risk of this credit to be low, even considering the injunctions that temporarily reduced the RAP receivable, regarding the cost of equity determined in RSBE’s assets from January 2013 to June 2017, as described in Note 10.4. f) Management considers the risk of this credit to be very low, as the contract for the sale of energy by quota guarantees the receipt of an Annual Generation Revenue - RAG guaranteed which includes the annual amortization of this amount during the concession term. g) For the generation concession assets, ANEEL published Normative Resolution 596/2013, which defines criteria for calculating the New Replacement Value (VNR), for indemnity purposes. Although the Granting Authority has not yet disclosed the means of remunerating these assets and there are uncertainties as to approval or ratification of investments made in this respect, Management believes that compensation for these assets indicates the recoverability of the recorded balance. h) i) 36.2.2 Liquidity risk The Company's liquidity risk consists of the possibility of insufficient funds, cash or other financial asset to settle obligations on scheduled dates. The Company manages liquidity risk relying on a set of methodologies, procedures and instruments applied for a permanent control over financial processes to ensure a proper management of risks. Investments are financed by incurring medium and long-term debt with financial institutions and capital markets. Short, medium and long-term business projections are made and submitted to management bodies for evaluation. The budget for the next fiscal year is annually approved. Medium and long-term business projections cover monthly periods over the next five years. Short-term projections consider daily periods covering only the next 90 days. The Company permanently monitors the volume of funds to be settled by controlling cash flows to reduce funding costs, the risk involved in the renewal of loan agreements and compliance with the financial investment policy, while at the same time keeping minimum cash levels. The following table shows the expected undiscounted settlement amounts in each time range. Projections were based on financial indicators linked to the related financial instruments and forecast according to average market expectations as disclosed on the Central Bank of Brazil's Focus Report, which provides the average expectations of market analysts for these indicators for the current year and the following year. From 2021, 2020 indicators are repeated through the forecast period. Interest (a) Less than 1 to 3 3 months Over Total 1 month months to 1 year 1 to 5 years 5 years liabilities 12.31.2017 Loans and financing Note 23 67,457 150,634 775,871 2,429,424 1,340,528 4,763,914 Debentures Note 24 16,985 22,149 1,923,880 5,160,164 453,807 7,576,985 Payable related to concession Rate of return + use of public property IGP-M and IPCA 5,429 10,859 49,777 293,984 1,455,541 1,815,590 Suppliers - 1,305,653 174,478 143,558 103,357 - 1,727,046 Ordinary financing of taxes with the federal tax authorities Selic 5,535 11,141 51,261 89,860 - 157,797 Pert Selic 3,693 7,445 34,469 214,111 509,027 768,745 Sectorial financial liabilities Selic 16,159 32,583 151,095 100,805 - 300,642 1,420,911 409,289 3,129,911 8,391,705 3,758,903 17,110,719 12.31.2016 Loans and financing Note 23 90,265 164,214 1,588,764 1,873,952 1,556,703 5,273,898 Debentures Note 24 8,725 19,929 1,545,694 4,147,064 583,869 6,305,281 Payable related to concession Rate of return + use of public property IGP-M and IPCA 5,494 10,988 50,331 300,343 1,850,518 2,217,674 Suppliers - 1,106,430 21,619 124,060 40,239 2 1,292,350 Ordinary financing of taxes with the federal tax authorities Selic 5,133 10,392 48,578 161,534 - 225,637 Sectorial financial liabilities Selic 13,071 26,537 125,315 144,590 - 309,513 1,229,118 253,679 3,482,742 6,667,722 3,991,092 15,624,353 (a) Effective interest rate - weighted average. As at December 31, 2017, Copel recorded a negative net working capital of R$408,080 (R$1,418,795 as at December 31, 2016). The Company's Management has been monitoring the liquidity and taking actions to balance the short-term financial capacity, preserving the Company's investment programs, as well as seeking debt extension, as described in Note 36.3. As disclosed in Notes 23.5 and 24.3, the Company has loans and financing agreements and debentures with covenants that if breached may have their payment accelerated. 36.2.3 Market risk Market risk it is the risk that fair value or the future cash flows of a financial instrument shall oscillate due to changes in market prices, such as currency rates, interest rates and stock price. The purpose of managing this risk is to control exposures within acceptable limits, while optimizing return. a) Foreign currency risk (US Dollar) This risk comprises the possibility of losses due to fluctuations in exchange rates, which may reduce assets or increase liabilities denominated in foreign currencies. The Company’s foreign currency indebtedness is not significant and it is not exposed to foreign exchange derivatives. The Company monitors all relevant exchange rates. The effect of the exchange rate variation resulting from the power purchase agreement with Eletrobras (Itaipu) is passed on to customers in Copel DIS's next tariff adjustment. The exchange rate risk posed by the purchase of gas arises from the possibility of Compagas reporting losses on the fluctuations in exchange rates, increasing the amount in Reais of the accounts payable related to the gas acquired from Petrobras. This risk is mitigated by the monitoring and transfer of the price fluctuation through tariff, when possible. Compagas monitors these fluctuations on an ongoing basis. Sensitivity analysis of foreign currency risk The Company has developed a sensitivity analysis in order to measure the impact of the devaluation of the U.S. dollar on its loans and financing subject to exchange risk. The baseline takes into account the existing balances in each account as of December 31, 2017 and the probable scenario assumes a variation in the exchange rate - end of period (R$/US$3.30) based on the median market expectation for 2018 reported in the Central Bank’s Focus report of February 2, 2018. For the scenarios 1 and 2, deteriorations of 25% and 50%, respectively, were considered for the main risk factor for the financial instrument compared to the rate used in the probable scenario. . Baseline Projected scenarios - Dec.2018 Foreign exchange risk Risk 12.31.2017 Probable Scenario 1 Scenario 2 . Financial assets Collaterals and escrow accounts - STN USD depreciation 75,665 (183) (19,053) (37,924) . 75,665 (183) (19,053) (37,924) Financial liabilities Loans and financing - STN USD appreciation (89,270) 216 (22,048) (44,311) Suppliers Eletrobras (Itaipu) USD appreciation (215,761) 522 (53,288) (107,098) Acquisition of gas USD appreciation (27,001) 65 (6,669) (13,403) (332,032) 803 (82,005) (164,812) In addition to the sensitivity analysis required by CVM Resolution No. 475/2008, the Company evaluates its financial instruments considering the possible effects on profit and loss and equity of the risks evaluated by Company management on the reporting date for the financial instruments, as recommended by IFRS 7 - Financial Instruments. Disclosure. Based on the equity position and the notional value of the financial instruments held as of December 31, 2017, it is estimated that these effects will approximate the amounts stated in the above table in the column for the forecast probable scenario, since the assumptions used by the Company are similar to those previously described. b) Interest rate and monetary variation risk This risk comprises the possibility of losses due to fluctuations in interest rates or other indicators, which may reduce financial income or financial expenses or increase the financial expenses related to the assets and liabilities raised in the market. The Company has not engaged in transactions with derivatives to cover this risk, but it has continually monitored interest rates and market indicators, in order to assess the potential need for such transactions. Sensitivity analysis of interest rate and monetary variation risk The Company has developed a sensitivity analysis in order to measure the impact of variable interest rates and monetary variations on its financial assets and liabilities subject to these risks. The baseline scenario takes into account the existing balances in each account as of December 31, 2017 while the ‘probable’ scenario assumes balances reflecting varying indicators as follows: CDI/Selic - 6.75%, IPCA - 3.94%, IGP DI - 4.50%, IGP-M - 4.56% and TJLP - 6.75%, estimated as market average projections for 2018 according to the Focus Report issued by the Central Bank of Brazil as of February 2, 2018, except TJLP that considers the rate set by the National Monetary Council for the first quarter of 2018. For the scenarios 1 and 2, deteriorations of 25% and 50%, respectively, were considered for the main risk factor for the financial instrument compared to the rate used in the probable scenario. Risk Baseline 12.31.2017 Projected scenarios - Dec.2018 Interest rate risk and monetary variation Probable Scenario 1 Scenario 2 . Financial assets Bonds and securities Low CDI/SELIC 219,663 14,827 11,115 7,424 Collaterals and escrow accounts Low CDI/SELIC 59,372 4,008 3,005 2,006 CRC transferred to the State Government of Paraná Low IGP-DI 1,516,362 68,236 51,177 34,118 Sectorial financial assets Low Selic 343,218 23,167 17,375 11,584 Accounts receivable related to the concession Low IPCA 4,510,122 169,981 127,486 84,991 Accounts receivable related to the concession compensation Undefined (a) 68,859 - - - State of Paraná - Government Programs No risk 130,417 - - - Mutual - related parties No risk 38,169 - - - 6,886,182 280,219 210,158 140,123 Financial liabilities Loans and financing Banco do Brasil High CDI (1,165,123) (78,646) (98,307) (117,969) BNDES High TJLP (1,510,327) (101,947) (127,434) (152,921) Promissory notes High CDI (529,919) (35,770) (44,712) (53,654) Banco do Brasil - Distribution of Funds from BNDES High TJLP (118,373) (7,990) (9,988) (11,985) Caixa Econômica Federal High TJLP (498) (34) (42) (50) Other No risk (345,995) - - - Debentures High CDI/SELIC (5,358,247) (361,682) (452,102) (542,523) Debentures High IPCA (545,967) (21,511) (26,889) (32,267) Debentures High TJLP (166,764) (11,257) (14,071) (16,885) Suppliers - renegotiation of gas High IGP-M (73,076) (3,332) (4,165) (4,998) Sectorial financial liabilities High Selic (283,519) (19,138) (23,922) (28,706) Ordinary financing of taxes with the federal tax authorities High Selic (148,845) (10,079) (12,599) (15,118) Pert High Selic (533,671) (35,991) (44,989) (53,986) Payable related to concession High IGP-M (507,560) (23,145) (28,931) (34,717) Payable related to concession High IPCA (47,394) (1,867) (2,334) (2,801) . (11,335,278) (712,389) (890,485) (1,068,580) (a) Risk assessment still requires ruling by the Granting Authority. In addition to the sensitivity analysis required by CVM Resolution No. 475/2008, the Company evaluates its financial instruments considering the possible effects on profit and loss and equity of the risks evaluated by Company management on the reporting date for the financial instruments, as recommended by IFRS 7 - Financial Instruments. Based on the equity position and the notional value of the financial instruments held as of December 31, 2017, it is estimated that these effects will approximate the amounts stated in the above table in the column for the forecast probable scenario, since the assumptions used by the Company are similar to those previously described. 36.2.4 Electricity shortage risk Approximately 64% of installed capacity in the country currently comes from hydroelectric generation, as informed by the Generation Information Bank of ANEEL, which makes Brazil and the geographic region in which we operate subject to hydrological conditions that are unpredictable, due to non-cyclical deviations of mean precipitation. Unsatisfactory hydrological conditions may cause, among other things, the implementation of comprehensive programs of electricity savings, such as rationalization or even a mandatory reduction of consumption, which is the case of rationing. From 2014, the reservoirs of the Southeast/Midwest, North and Northeast regions have been subject to adverse climate situations, leading agencies responsible for this industry to adopt water resources optimization measures to guarantee full compliance with load. The economic crisis that the country is going through has had a significant impact on the consumption of electricity, practically stagnating its growth in the last 4 years, being decisive to avoid a greater difficulty in the full service of the market. Regarding short-term risk, the Electric Power Industry Monitoring Committee - CMSE has been reporting a balance between energy supply and demand, and indices have been kept within safety margins. The same position is adopted by ONS regarding the risk of deficit in the medium term, as stated in the 2018-2022 Energy Operation Plan. Although dam storage levels are not ideal, from the standpoint of regulatory agencies, when combined with other variables they are sufficient to keep the risk of deficit within the safety margin established by the National Energy Policy Council - CNPE (maximum risk of 5%) in all subsystems. 36.2.5 Risk of GSF impacts The Energy Reallocation Mechanism (MRE) is a system of redistribution of electric power generated, characteristic of the Brazilian electric sector, which has its existence by the understanding, at the time, of the need for a centralized operation associated with a centrally calculated optimum price known as PLD. Since generators have no control over their production, each plant receives a certain amount of virtual energy which can be compromised through contracts. This value, which enables the registration of bilateral contracts, is known as Physical Guarantee - GF and is also calculated centrally. Unlike PLD, which is calculated on a weekly basis, GF, as required by Law, is recalculated every five years, with a limit of increase or decrease, restricted to 5% by revision or 10% in the concession period. The contracts need to be backed. This is done, especially, through the allocation of power generated received from the MRE or purchase. The GSF is the ratio of the entire hydroelectric generation of the MRE participants to the GF sum of all the MRE plants. Basically, the GSF is used to calculate how much each plant will receive from generation to back up its GF. Thus, knowing the GSF of a given month the company will be able to know if it will need to back up its contracts through purchases. Whenever GF multiplied by GF is less than the sum of contracts, the company will need to buy the difference in the spot market. However, whenever GSF multiplied by GF is greater than the total contracts, the company will receive the difference to the PLD. The low inflows recorded since 2014 as well as problems with delays in the expansion of the transmission system have resulted in low GSF values, resulting in heavy losses for the companies holding MRE participating hydroelectric projects. For plants with contracts in the Free Contracting Environment - ACL, the main way to manage the low GSF risk is not to compromise the entire GF with contracts, approach currently adopted by Copel. For the contracts in the ACR, Law 13,203/2015, allowed the generators to contract insurance of the load, by means of payment of a risk premium. Copel adopted this approach to protect contracts related to energy produced by Mauá, Foz do Areia, Santa Clara, Fundão, Baixo Iguaçu and Cavernoso II Thermoelectric Plants. For the distribution segment, the effects of the GSF are perceived in the costs of the contracts for availability, as well as in the costs associated with quota of Itaipu, of Angra and the plants whose concessions were renewed in accordance with Law 12,783/2013. This is a financial risk, however, since it guarantees the neutrality of energy purchase expenses through a tariff transfer. 36.2.6 Risk of non-renewal of concessions - generation and transmission Currently, the extension of generation, transmission and distribution concessions covered by Articles 17, 19 and 22 of Law No. 9,074/1995 is governed by Law 12,783/2013. However, extension is permitted after express acceptance of conditions of that Law, such as: (i) distribution and transmission revenue determined according to criteria established by ANEEL; (ii) submission to service quality standards defined by ANEEL; (iii) change from price remuneration to tariff calculated by ANEEL for each plant; and (iv) allocation of plant energy and capacity physical guarantee shares to concessionaires and permission holders of distribution public utilities. Concessions of hydroelectric power generation, electric power transmission and distribution may be extended at the discretion of the Concession Grantor, one single time, for a period of up to 30 years. However, for concessions of thermoelectric power generation, extension period is limited to 20 years. Decree 9,187 of November 1, 2017 regulates the extension of the thermoelectric power generation concessions set forth in Law 12,783. Current regulation also defines that the concessionaire should request extension of concession of up to 60 months before the final contract date or after granting of concessions to hydroelectric power generation and electric power transmission and distribution plants, and of up to 24 months for thermoelectric plants. It was also defined that, if the concessionaire opts to extend its concession, the Concession Grantor may advance effects of extension by up to 60 months counted as of contract or grant date, and may also define initial tariff or revenue. On March 24, 2017 Copel GeT filed with ANEEL its intention to extend the granting of the Figueira Hydroelectric Plant generation concession, emphasizing, however, that it will sign the necessary contracts and / or amendments only after knowing and accepting the contractual terms and the rules that will govern any process related to the extension of the grant. For the other plants of Copel GeT with concessions ending within a term of ten years, the deadlines for the Company to inform about the extension or not of the generation concessions are shown below: Plant Deadline for manifestation HPP Gov. Bento Munhoz da Rocha Neto (Foz do Areia) 09.17.2018 HPP Apucaraninha 10.12.2020 HPP Chaminé 08.16.2021 HPP Guaricana 08.16.2021 These five plants represent a Physical Guarantee of an average 620.69 MW. The Company will make analyses in the future to decide on whether or not concessions should be extended in view of conditions imposed by the Concession Grantor, aiming at preserving its profitability levels. In case extension is not brought forward, the Concession Grantor will open a tender bid process for concessions of the auction or competition type, for up to 30 years, considering, for tender bid judgment, the lowest tariff value and the highest offer to pay grant bonus. Copel GeT does not have any transmission concession ending in the next ten years. 36.2.7 Risk of non-renewal of concessions - distribution of electricity On December 9, 2015, pursuant to the term of Concession Agreement Amendment No. 46/1999 of Copel DIS, concession was extended, provided that quality and efficiency parameters for provision of distribution services are met, measured by indicators that consider duration and frequency of service interruptions (DECi and FECi) and efficiency in the Company’s economic and financial management. The fifth amendment to the concession agreement imposes indexes of economic and financial efficiency and quality. Failure to comply with the indexes for two consecutive years or any limits at the end of the first five years will result in the termination of the concession (clause 18, sub clause 1), observing the agreement terms, specifically the right to full defense and reconsideration. Non-compliance with the global electricity supply quality indicators (DEC and FEC) for two consecutive years or three times in five years, depending on ANEEL’s regulation, may limit the payment of dividends or interest on capital (clause 2, sub clause 8), while the breach of the economic and financial sustainability indicators may require a capital contribution from the controlling shareholders (clause 13, sub clause 4). From the sixth year following the signing of the agreement, the breach of quality criteria for three consecutive years or of economic and financial management criteria for two consecutive years will result in the opening of an expiration process (clause 12, sub clause 14), causing the end of the concession. The following table sets out the targets set for Copel DIS in the first five years of the renewal: Quality (Limit Established) (a) Quality (Performed) Year Economic and Financial Management DECi (b) FECi (b) DECi (c) FECi (c) 2016 13.61 9.24 10.80 7.14 2017 EBITDA ≥ 0 12.54 8.74 10.41 6.79 2018 EBITDA (-) QRR ≥ 0 (d) 11.23 8.24 - - 2019 {Net Debt / [EBITDA (-) QRR]} ≤ 1 / (0.8 * SELIC) (d) (e) 10.12 7.74 - - 2020 {Net Debt / [EBITDA (-) QRR]} ≤ 1 / (1.11 * SELIC) (d) (e) 9.83 7.24 - - (a) According to Aneel’s Technical Note No. 0335/2015. (b) DECi - Equivalent Time of Interruption Caused by Internal Source per Consumer Unit; and FECi - Equivalent Frequency of Interruption Caused by Internal Source per Consumer Unit. (c) The DECi and FECi indicators are calculated by ANEEL and the performed data were not officially released for the year 2017 (d) QRR: Regulatory Reintegration Quota or Regulatory Depreciation Expense. This is the value defined in the most recent Periodical Tariff Review (RTP), plus the General Market Price Index (IGP-M) between the month preceding the RTP and the month preceding the twelve-month period of the economic and financial sustainability measurement. (e) Selic: limited to 12.87% p.y. 36.2.8 Risk of non-extension of the gas distribution concession As presented in Note 2.1.1, the expiration date of the gas distribution concession of the subsidiary Compagás is under discussion with the concession grantor. In the event of non-extension of the concession, Compagás will be entitled to compensation for investments made in the last 10 years prior to the end of the concession at their depreciated replacement value, according to the contractual clause. 36.2.9 Risk of overcontracting and undercontracting of electricity In the current regulatory model, the agreement for purchase of electric power by distributors is regulated by Law No. 10,484/2014 and Decree No. 5,163/2004, which determine that distributors must purchase the volume required to serve 100% of their market through auctions on the Regulated Contacting Environment - ACR. The contracting of the total output available in the market is verified by observing the period comprising the calendar year, and the difference between the costs remunerated by the tariff and those actually incurred on the power purchase are fully passed on to captive consumers as long as the Distributor presents a contracting level between 100% and 105% of its market. However, if distributors determine contracting levels lower or higher than the regulatory limits, there is the assurance of neutrality if it is identified that such violation derives from extraordinary and unforeseen events that are not manageable by the buyer. In the last years, the distribution segment has been exposed to a general overcontracting scenario, as most companies determined contracting levels higher than 105%. Considering that several factors that have contributed to this situation are extraordinary and unavoidable by the distributors, such as the involuntary allocation of physical guarantee quotas and the broad migration of consumers to the free market, the ANEEL and the MME implemented a series of measures aiming at the migration of overcontracting. Between the years 2015 and 2016, we highlight: • Normative Resolution No. 700/2016, which regulated the recognition of involuntary overcontracting arising from the reallocation of assured power quota of plants renewed pursuant Law 12,783/2013; • Normative Resolutions No. 693/2015 and 727/2016, which regulated the New Energy and Decrease Clearing Facility (“Mecanismo de Compensação de Sobras e Déficits - MCSD-EN”), for the contracts arising from new generation projects, which enabled the reallocation of energy between distributors and generators; and • Normative Resolution No. 711/2016, which established criteria a

37. Related Party Transactions

37. Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related party transactions [abstract]
Related Party Transactions	Assets Liabilities Revenue Cost / Expense Related parties / Nature of operation 12.31.2017 12.31.2016 12.31.2017 12.31.2016 12.31.2017 12.31.2016 12.31.2015 12.31.2017 12.31.2016 12.31.2015 Controlling shareholder State of Paraná - dividends payable - - 85,710 83,786 - - - - - - CRC Transfer (Note 8) 1,516,362 1,522,735 - - 90,712 188,918 217,722 - - - "Luz Fraterna" Program (a) 168,405 167,674 - - - - - - - - 2014 World Cup construction work (Note 15.1.2) 14,266 14,266 - - - - - - - - Morar Bem Paraná Program (Note 15.1.3) 261 24,985 - - 1,165 5,502 19,482 - - - Remuneration and employ social security charges assigned (b) 56 302 - - - - - - - - Telecommunication services (c) 28,750 48,794 - - 40,396 29,763 29,456 - - - Sistema Meteorológico do Paraná - Simepar (d) - - - 164 - - - (1,752) (1,799) - . Entities with significant influence BNDES and BNDESPAR - dividends payable (e) - - 59,366 57,218 - - - - - - Financing (Note 23) - - 1,576,660 1,692,775 - - - (140,537) (149,794) (120,982) Debentures - Compagás (Note 24) - - 42,675 61,786 - - - (5,242) (2,883) (3,347) Debentures - wind farms (f) - - 281,448 295,188 - - - (30,540) (14,415) - State of Paraná investee Sanepar (c) (g) 24 32 - - 3,699 3,319 2,886 (1,783) (1,455) (1,409) Dividends 12,095 16,817 - - - - - - - Joint ventures Voltalia São Miguel do Gostoso - mutual (Note 15.2) 38,169 28,968 - - 3,513 3,509 3,260 - - - Dividends 1,032 1,032 - - - - - - - - Costa Oeste Transmissora de Energia (h) (i) (j) (n) 206 72 59 73 1,034 848 726 (2,136) (3,072) (3,815) Marumbi Transmissora de Energia (h) (j) (n) 500 285 37 55 3,690 4,085 1,264 (756) (900) (346) - - Caiuá Transmissora de Energia (h) (i) (j) 320 308 271 356 3,792 2,066 914 (13,700) (15,595) (14,481) Dividends 1,991 1,991 - - - - - - - - Integração Maranhense Transmissora (h) (j) - - 43 76 - - - (1,468) (1,910) (1,878) Dividends 4,012 4,012 - - - - - - - - Matrinchã Transmissora de Energia (h) (j) - - 220 326 - - - (6,636) (4,043) (444) Dividends 36,840 23,213 - - - - - - - - Transmissora Sul Brasileira (h) (j) - - 72 149 - - - (2,590) (3,593) (2,952) Guaraciaba Transmissora de Energia (h) (j) - - 74 173 - - - (3,202) (966) Dividends 11,541 5,512 - - - - - - - - Paranaíba Transmissora de Energia (j) - - 159 - - - - (3,642) (283) - Dividends 7,093 3,051 - - - - - - - - Cantareira Transmissora de Energia - 2,146 1,224 - - - - - - - - Mata de Santa Genebra Transmissão - 3,264 - - - - - - - - - Associates Dona Francisca Energética S.A. (k) - - 1,436 1,436 - - - (17,031) (16,949) (30,556) . Foz do Chopim Energética Ltda. (c) (h) 163 161 - - 2,063 2,178 1,913 - - - Sercomtel S.A. Telecomunicações (c) (l) 3,778 3,430 - - 8,153 8,210 5,788 (4) (6) (6) . Key management staff Fees and social security charges (Note 33.2) - - - - - - - (28,876) (26,021) (23,839) Pension and healthcare plans (Note 25) - - - - - - - (1,690) (1,403) (2,380) Other related parties Fundação Copel (c) 38 52 - - 316 305 292 - - - Administrative property rental - - 349 340 - - - (16,347) (13,519) (15,390) Pension and healthcare plans (Note 25) - - 866,103 769,865 - - - - - - . Lactec (m) - - 1,762 1,743 - - - (15,912) (12,911) (14,752) a) In the balance at December 31, 2017, the amount of R$115,890, recognized in the Parent Company, was settled, as described in Note 15.1.1. Of the remaining balance, recognized in Copel DIS, R$43,384 was settled on March 23, 2018. b) c) d) e) f) g) h) i) j) k) l) m) n) The values resulting from operating activities of Copel DIS with related parties are billed at the rates approved by ANEEL. 37.1 Guarantees and endorsements awarded to related parties Sureties and guarantees granted by Copel to its subsidiaries for financing and debentures are informed in Notes 23 and 24. Copel provided financial guarantees, in the form of corporate bond, for power purchase agreements made by Copel GeT, in the total amount of R$3,645 and made by Copel Energia, in the amount of R$49,584. Sureties and guarantees granted by Copel and Copel GeT for financing, debentures and insurance contracts of joint ventures are shown below: Amount Date Final Amount Balance Interest endorsement/ Company Operation issued maturity approved 12.31.2017 % security (1) Caiuá Transmissora Financing 12.23.2013 02.15.2029 84,600 71,508 49.0 35,039 (2) Guaraciaba Transmissora Financing 09.28.2016 01.15.2031 440,000 421,433 49.0 206,502 (3) Integração Maranhense Financing 12.30.2013 02.15.2029 142,150 116,995 49.0 57,328 (4) Mata de Santa Genebra Financing 11.30.2017 07.15.2033 1,018,500 703,897 50.1 352,652 (5) Matrinchã Transmissora Financing 12.27.2013 05.15.2029 691,440 567,796 49.0 278,220 (6) Matrinchã Transmissora Debentures 05.15.2016 06.15.2029 180,000 193,088 49.0 94,613 (7) Paranaíba Transmissora Financing 10.21.2015 10.15.2030 606,241 582,452 24.5 142,701 (8) Paranaíba Transmissora Debentures 01.15.2017 03.15.2028 120,000 109,644 24.5 26,863 (9) Voltalia São Miguel do Gostoso Part. S.A. (a) Debentures 01.15.2016 12.15.2028 57,000 53,328 49.0 26,131 (10) Usina de Energia Eólica Carnaúba S.A. (a) Financing 08.24.2015 11.15.2031 74,000 53,975 49.0 26,448 (11) Usina de Energia Eólica Reduto S.A. (a) Financing 08.24.2015 11.15.2031 70,000 53,969 49.0 26,445 (12) Usina de Energia Eólica Santo Cristo S.A. (a) Financing 08.24.2015 11.15.2031 74,000 50,605 49.0 24,796 (13) Usina de Energia Eólica São João S.A. (a) Financing 08.24.2015 11.15.2031 68,000 51,425 49.0 25,198 (14) Cantareira Transmissora de Energia Financing 12.28.2016 09.15.2032 426,834 439,192 49.0 215,204 1,538,140 (a) Subsidiaries of Voltália São Miguel do Gostoso I Participações S.A. Financial institution (fund provider): BNDES: (1) (2) (3) (4) (5) (7) (10) (11) (12) (13) (14) Allocation: Investment Program and/or Working capital. Endorsement/Security: Provided by Copel Geração e Transmissão: (1) (3); Provided by Copel: (2) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Securities offered for the transaction: Pledge of shares of Copel Geração e Transmissão proportional to the interest in projects. Performance bond Final Amount % endorsement Amount Company maturity Insured Copel GeT endorsement Matrinchã Transmissora 03.31.2019 90,000 49.0 44,100 Guaraciaba Transmissora 04.30.2019 47,000 49.0 23,030 Paranaíba Transmissora 07.26.2018 48,000 24.5 11,760 Mata de Santa Genebra 05.26.2018 78,300 50.1 39,228 Cantareira Transmissora 11.30.2018 31,200 49.0 15,288 133,406

38. Commitments

38. Commitments	12 Months Ended
	Dec. 31, 2017
Commitments
Commitments	Commitments related to long-term contracts not yet incurred, and therefore not recognized in the financial statements, are as follows: 12.31.2017 Energy purchase and transportation contracts 118,588,046 Additions to property, plant and equipment Construction of transmission lines and substations 292,601 Construction of HPP Colíder power plant 42,653 Construction of HPP Baixo Iguaçu 193,156 Construction of Cutia wind farm 701,191 Telecommunications works 131,557 Additions to intangible assets 161,337 Gas purchase contracts 54,670

39. Insurance

39. Insurance	12 Months Ended
	Dec. 31, 2017
Insurance
Insurance	Details by risk type and effectiveness date of the main policies can be seen below. End Insured Policy of term amount Nominated Risks 08.24.2018 2,172,442 Operational risks - HPP Governador Jayme Canet Junior 11.23.2018 799,290 Operational risks - UEG Araucária (a) 05.31.2018 725,286 Operational risks - Brisa Potiguar 06.27.2018 720,713 Fire - Company - owned and rented facilities 08.24.2018 597,716 Operational risks - São Bento 06.27.2018 449,928 Legal guarantee - Office of the General Counsel to the National Treasury 05.11.2018 291,396 Multi-risk - Elejor 03.11.2019 197,800 D&O Insurance (a) 03.28.2019 82,700 Aviation insurance (hull and civil liability) (a) 01.30.2019 80,197 (a) The values of the insured of operating risks - UEG Araucária and Seguro Aeronáutico have been translated from USD into BRL, with the current rate R$3.3080, as of 12.31.2017. In addition to the related insurance, the Company contract other insurance policies with lower values, such as: general civil liability, payment guarantee, several risks, national and international transportation and life insurance. The guarantee insurance contracted by the subsidiaries, joint ventures and associates have Copel and/or Copel GeT as guarantor, within the limits of their participation in each project.

40. Additional Information to t

40. Additional Information to the Statement of Cash Flows	12 Months Ended
	Dec. 31, 2017
Additional Information To Statement Of Cash Flows
Additional Information to the Statement of Cash Flows	40.1 Non-cash transactions The balance of other temporary investments increased significantly in its movement due to the transfer from investments - jointly-controlled enterprises. Such increase arose from the accounting reclassification of Sanepar’s common shares, owned by Copel Energia, assessed at R$73,361, in accordance with NE 18.4. As presented in Note 19.2, the additions to property, plant and equipment reached R$1,318,336. Of this amount, R$123,268 (R$35,474 in 2016 and R$19,961 in 2015), represent the portion of installment purchases not settled through the end of the year. Such amount also comprises R$14,122 related to capital increases paid up through projects, in special purpose entities controlled by Cutia Empreendimentos Eólicos S.A. In turn, as mentioned in Notes 20.1, 20.3 and 20.4, the additions to intangible assets totaled R$778,386. Of this amount, R$30,312 (R$58,165 in 2016 and R$48,611 in 2015), is equivalent to the installment of term purchases and has not yet been paid until the end of the year. The mentioned transactions did not involve cash and, for this reason, are not being presented in the statement of cash flows.

41. Subsequent Events

41. Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events
Subsequent Events	41.1 Cantareira Transmissora de Energia S.A. On February 3, 2018 transmission line Estreito - Fernão Dias (500 kV) became operational one month in advance of the expected go-live. This project is owned by SPE Cantareira (49% Copel GeT). The line, initially expected to become operational in March 2018, is 342 kilometers long and runs through the states of São Paulo and Minas Gerais, and more than 29 cities. The project will allow a further exchange of power, contributing to the operating security and reliability of the national electric system. 41.2 Debentures On January 19, 2018 Copel completed the 7 th 41.3 Surety provided to related parties Copel provided surety for issue of debentures of jointly-controlled project Cantareira Transmissora de Energia on January 9, 2018. The Company issued 100,000 non-convertible debentures at a par value of R$1, in the total amount of R$100,000, with final maturity on August 15, 2032, amortization and interest in 28 bi-annual installments beginning February 15, 2019. Debentures will earn bi-annual interest corresponding to the change in IPCA, plus surtax of 6.9094% p.a. Funds raised will be used to implement the project. 41.4 UEG Araucária - Execution of gas agreement On January 31, 2018 a fuel supply agreement was entered into by and between Petróleo Brasileiro S.A. - Petrobras and UEG Araucária Ltda. The agreement will be effective until December 31, 2018 and provides for supply of up to 2,190,000 cubic meters of natural gas a day, with no take-or-pay requirement . 41.5 Revision of physical guarantee The Concession Grantor revised the Physical Guarantee of the following power plants through MME Ordinance 178 of May 3, 2017 with effects from January 1, 2018: Installed Physical guarantee Physical guarantee Installed Physical power (proportional (proportional power guarantee (proportional average MW) average MW) Projects (MW) (average MW) Ownership average MW) up to 12.31.2017 as from 2018 HPP Gov. José Richa (Salto Caxias) 1240.0 605.6 100% 1240.0 605.0 605.6 HPP Gov. Ney Aminthas de Barros Braga (Segredo) 1260.0 578.5 100% 1260.0 603.0 578.5 HPP Gov. Bento Munhoz da Rocha Netto (Foz do Areia) 1676.0 603.0 100% 1676.0 576.0 603.3 HPP Dona Francisca 125.0 76.0 23% 28.8 18.0 17.5 HPP Santa Clara e HPP Fundão 240.3 133.0 70% 168.2 94.8 93.1 Net efect 1.2 41.6 Recognition of tax credit On February 14, 2018 the Brazilian Federal Revenue Office recognized tax credit for the restated amount of R$80,226 in favor of the Company regarding the discussion of tax levy on Pasep from July 1988 to July 1995, in connection with the effects of Federal Senate Resolution 49, of October 9, 1995, which suspended the effects of Decree-Laws 2,445/1988 and 2,449/1988, deemed to be unconstitutional by the Federal Supreme Court. 41.7 Promissory Notes On May 11, 2018, Copel GeT carried out the fourth issuance of Promissory Notes, for public distribution according to CVM Instruction No. 566/2015, Law No. 6,385/1976, CVM Instruction No. 476/2009 and other legal and regulatory applicable resolutions. Were issued 100 Promissory Notes, with par value of R$6,000, in the total amount of R$600,000. and maturity at 11.11.2018. The Promissory Notes will earn interest corresponding to the accumulated variation of 114.5% of the daily average rates of the Interbank Deposits - DI. A Copel corporate guarantee was provided for this transaction. The amounts raised will be used in refinancing the debts and reinforcement of working capital of Copel GeT.

42. Condensed Unconsolidated Fi

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel	12 Months Ended
	Dec. 31, 2017
Condensed Unconsolidated Financial Information Of Companhia Paranaense De Energia Copel
Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel	Since the condensed unconsolidated financial information required by Rule 12-04 of Regulation S-X is not required under IFRS issued by the International Accounting Standards Board - IASB, such information was not included in the original financial statements filed with the Brazilian Securities and Exchange Commissions – CVM in April 12, 2017. In order to attend the specific requirements of the Securities and Exchange Commission (the “SEC”), Management has incorporated the condensed unconsolidated information in these financial statements as part of the Form 20-F. The condensed unconsolidated financial information of Companhia Paranaense de Energia - Copel, as of December 31, 2017 and 2016 and for each of the two years in the period ending on December 31, 2017, presented herein were prepared considering the same accounting policies as described in Note 3 and 4 to Company’s consolidated financial statements. (a) Condensed statements of financial position as of December 31, 2017 and 2016 ASSETS 12.31.2017 12.31.2016 Restated 12.31.2015 Restated Current assets Cash and cash equivalents 56,833 46,096 25,653 Bonds and securities 90 149 168 Collaterals and escrow accounts 129 128 132 Dividends receivables 459,464 485,263 488,187 CRC transferred to the State Government of Paraná 167,109 - 111,663 Other current receivables 8,287 8,736 13,018 Income tax and social contribution 14,055 41,899 154,077 Other current recoverable taxes 276 197 - Related parties 292,051 116,020 447 998,294 698,488 793,345 Noncurrent assets Other temporary investments 18,727 408,297 - CRC transferred to the State Government of Paraná 1,349,253 1,522,735 1,271,579 Judicial deposits 119,167 153,932 267,411 Income Tax and Social Contribution 158,808 153,216 79,144 Deferred income tax and social contribution 102,236 47,462 100,919 Other noncurrent recoverable taxes 15 15 15 Related parties 219,426 220,661 297,237 1,967,632 2,506,318 2,016,305 Investments 14,987,607 13,965,892 14,057,384 Property, Plant and Equipment, net 830 630 455 Intangible Assets 1,603 3,168 3,046 16,957,672 16,476,008 16,077,190 TOTAL ASSETS 17,955,966 17,174,496 16,870,535 LIABILITIES 12.31.2017 12.31.2016 Restated 12.31.2015 Restated Current liabilities Payroll, social charges and accruals 6,977 5,573 15,436 Related parties 3,936 - - Suppliers 2,096 2,225 2,602 Income tax and social contribution payable 2,467 - - Other taxes due 476 412 32,617 Loans and financing 322,092 453,288 61,788 Debentures 339,341 351,148 19,497 Dividends payable 267,988 256,426 310,020 Post-employment benefits 57 188 21 Other accounts payable 249 579 232 Provisions for legal claims 112,000 - - 1,057,679 1,069,839 442,213 Noncurrent liabilities Other taxes due 2,365 2,075 1,466 Loans and financing 664,020 562,072 969,412 Debentures 876,140 665,951 996,590 Post-employment benefits 3,995 3,517 7,795 Other accounts payable 830 - - Provisions for legal claims 143,095 152,944 290,520 1,690,445 1,386,559 2,265,783 Equity Attributable to controlling shareholder's Share capital 7,910,000 7,910,000 6,910,000 Equity valuation adjustments 895,601 998,466 1,177,372 Legal reserves 844,398 792,716 744,784 Retained earnings 5,557,843 5,016,916 5,330,383 15,207,842 14,718,098 14,162,539 Total liabilities and equity 17,955,966 17,174,496 16,870,535 (b) Condensed statements of operations for the years ended December 31, 2017, 2016 and 2015 12.31.2017 12.31.2016 12.31.2015 Restated Restated Other operating revenues (expenses) General and administrative expenses (59,601) (107,761) (123,717) Other operating income (68,788) 231,651 (3,586) Equity in earnings of investees 1,291,434 839,853 1,302,435 1,163,045 963,743 1,175,132 PROFIT BEFORE FINANCIAL RESULTS AND TAXES 1,163,045 963,743 1,175,132 Financial income (expenses) Financial income 181,312 321,056 245,347 Financial expenses (327,855) (334,113) (314,101) (146,543) (13,057) (68,754) Operating profit 1,016,502 950,686 1,106,378 Income tax and social contribution Income tax and social contribution (36,803) (4,882) (217) Deferred income tax and social contribution 53,927 (50,032) 3,388 17,124 (54,914) 3,171 Net income for the period 1,033,626 895,772 1,109,549 Basic and diluted net earning per share attributed do parent company shareholders - in reais Common shares 3.6075 3.1265 3.8726 Class A preferred shares 3.9683 3.4390 4.2599 Class B preferred shares 3.9683 3.4390 4.2597 (c) Condensed statement of comprehensive income for the years ended December 31, 2017, 2016 and 2015 12.31.2017 12.31.2016 Restated 12.31.2015 Restated NET INCOME 1,033,626 895,772 1,109,549 Other comprehensive income Items that will never be reclassified to profit or loss Gain (losses) on actuarial liabilities Post-employment benefits 18 6,460 2,050 Post-employment benefits - equity (29,567) (63,913) 289,082 Taxes on other comprehensive income (7) (2,196) (696) Items that may be reclassified to profit or loss Adjustments related to financial assets classified as available for sale 11,661 3,612 412 Adjustments related to financial assets classified as available for sale - equity 9,554 - - Taxes on other comprehensive income (3,965) (1,229) 1 Realization - gain on financial assets, net of taxes (9,355) - - Realization - gain on financial assets - equity (9,554) - - Total comprehensive income, net of taxes (31,215) (57,266) 290,849 TOTAL COMPREHENSIVE INCOME 1,002,411 838,506 1,400,398 (d) Condensed statements of cash flows for the years ended December 31, 2017, 2016 and 2015 12.31.2017 12.31.2016 12.31.2015 Net cash generated from operating activities 440,406 1,905,189 1,455,819 Cash flow from investing activities Financial investments 24 23 (148) Loans and financing granted to related parties (251,856) (87,272) (36,800) Receipt of loans and financing granted to related parties 124,122 5,112 15,359 Disposal of investments 397,572 - - Additions in investments (574,347) (1,489,563) (1,235,576) Capital reduction of investees. 170,000 - - Additions to property, plant and equipment (282) (224) (134) Additions to intangible (499) (122) (292) Net cash generated from (used in) investing activities (135,266) (1,572,046) (1,257,591) Cash flow from financing activities Loans and financing obtained from third parties 77,000 - 640,005 Issue of Debentures 520,000 - - Amortization of principal - loans and financing (83,000) (6,000) (606,000) Amortization of principal - debentures (333,300) - - Dividends and interest on capital paid (475,103) (306,700) (241,442) Net cash used in financing activities (294,403) (312,700) (207,437) Total effects on cash and cash equivalents 10,737 20,443 (9,209) Cash and cash equivalents at the beginning of the period 46,096 25,653 34,862 Cash and cash equivalents at the end of the period 56,833 46,096 25,653 Change in cash and cash equivalents 10,737 20,443 (9,209) (e) Restatement of comparative balances The impact of the restatement described in note 4.1 above in the Holding’s condensed financial statements was the decrease in “Investments”, recognized in “Equity in Earnings of Investees”. Based on the guidelines of IAS 8 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors, the Statements of financial position, Statements of operations and of Comprehensive income are being restated for comparison purposes: 12.31.2016 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 17,320,563 (146,067) 17,174,496 Noncurrent assets 16,622,075 (146,067) 16,476,008 Investments 14,111,959 (146,067) 13,965,892 Liabilities 17,320,563 (146,067) 17,174,496 Equity 14,864,165 (146,067) 14,718,098 Attributable to controlling shareholder's 14,864,165 (146,067) 14,718,098 Profit retention reserve 5,162,983 (146,067) 5,016,916 STATEMENTS OF INCOME Operational expenses / income 1,026,621 (62,878) 963,743 Equity in earnings of investees 902,731 (62,878) 839,853 Profit before financial results and taxes 1,026,621 (62,878) 963,743 Financial results (13,057) - (13,057) Operating profit 1,013,564 (62,878) 950,686 Income tax and social contribution (54,914) - (54,914) Net income 958,650 (62,878) 895,772 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes (57,266) - (57,266) comprehensive income 901,384 (62,878) 838,506 12.31.2015 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 16,953,724 (83,189) 16,870,535 Noncurrent assets 16,160,379 (83,189) 16,077,190 Investments 14,140,573 (83,189) 14,057,384 Liabilities 16,953,724 (83,189) 16,870,535 Equity 14,245,728 (83,189) 14,162,539 Attributable to controlling shareholder's 14,245,728 (83,189) 14,162,539 Profit retention reserve 5,413,572 (83,189) 5,330,383 STATEMENTS OF INCOME Operational expenses / income 1,258,321 (83,189) 1,175,132 Equity in earnings of investees 1,385,624 (83,189) 1,302,435 Profit before financial results and taxes 1,258,321 (83,189) 1,175,132 Financial results (68,754) - (68,754) Operating profit 1,189,567 (83,189) 1,106,378 Net income 1,192,738 (83,189) 1,109,549 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 290,849 - 290,849 comprehensive income 1,483,587 (83,189) 1,400,398 During the years ended December 31, 2017, 2016 and 2015, we received R$669,179, R$2,006,220 and R$1,738,989, respectively, from dividends and interest on own capital paid by our investees. Additional disclosures relating to Companhia Paranaense de Energia - Copel unconsolidated condensed financial information presented above are as follows: • Related Parties 12.31.2017 12.31.2016 Noncurrent assets Estado do Paraná 130,156 130,156 Copel Distribuição 89,296 90,640 Copel Telecomunicações 5,189 85,421 Eólicas 221,327 - Structure sharing 27,273 1,496 Voltalia 38,169 28,968 Structure sharing 67 - Total 511,477 336,681 • Investments 12.31.2017 12.31.2016 01.01.2016 Restated Restated Copel Geração e Transmissão 8,409,370 7,966,750 6,843,029 Copel Distribuição 5,452,703 4,805,981 5,603,673 Copel Telecomunicações 483,195 446,155 508,874 Copel Energia 133,511 269,870 252,074 Compagas 202,857 152,811 150,851 UEG Araucária 89,240 89,314 151,471 Other investments 85,549 99,084 84,959 14,856,425 13,829,965 13,594,931 The information regarding joint ventures, associates and other investments are presented in note 18.1 – Changes in investments. • Dividends receivable 12.31.2017 12.31.2016 Investees and subsidiaries Copel Geração e Transmissão 297,500 261,686 Copel Distribuição 98,967 149,500 Copel Telecomunicações 15,405 28,910 Copel Comercialização 3,717 6,763 Compagas 7,942 600 Elejor 16,838 8,596 UEG Araucária 6,143 6,143 Nova Asa Branca I 114 114 Nova Asa Branca II 157 157 Nova Asa Branca III 75 75 Nova Eurus IV 48 48 Santa Maria 186 186 Santa Helena 214 214 Ventos de Santo Uriel 235 235 Joint Ventures Voltália 1,032 1,032 Other investments Sanepar 10,087 20,275 Other investments 804 729 459,464 485,263 • Reserve for risks 12.31.2017 12.31.2016 Regulatory 15,042 15,121 Labor 518 18 Civil 135,422 20,578 Tax Claim 104,113 117,227 255,095 152,944 • Restriction of transfer of funds from subsidiaries In addition, Copel GeT has certain financing agreements with the Brazilian National Development Bank (“BNDES”) under which BNDES approval is required for Copel GeT to pay cash dividends exceeding 30% of its net profit. Since BNDES has always approved Copel GeT’s requests to pay cash dividends in excess of 30% of its net profit and this restriction has not affected Copel GeT’s ability to pay cash dividends or parent company’s ability to meet its cash obligations, management deemed it to be a perfunctory clause. As of December 31, 2017, total restricted subsidiaries net assets amount to R$14,370,004 composed as follows: 12.31.2017 12.31.2016 01.01.2016 Restated Restated Copel Geração e Transmissão S.A. 8,409,370 7,966,750 6,843,029 Copel Distribuição S.A. 5,452,703 4,805,981 5,603,673 UEG Araucária Ltda. 446,204 446,576 754,254 Centrais Elétricas Rio Jordão - Elejor 61,727 79,701 74,000 Total 14,370,004 13,299,008 13,274,956

4. Significant Accounting Pol49

4. Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Significant Accounting Policies Policies
Restatement of Comparative Balances	The Company’s management adjusted the consolidated financial statements at December 31, 2016 and December 31, 2015 as follows: 4.1.1 Investments During the preparation of our unaudited consolidated interim financial information as of September 30, 2017, the Company's Management identified an investment by its indirect subsidiary UEG Araucária Ltda. in a Multimarket Investment Fund, which held shares of other investment funds that in turn invested in a private company, whose main asset was a real estate development. As of September 30, 2017, such investment corresponded to R$157,079 and was recognized under “Bonds and Securities”, in current assets, because, according to information delivered by the management of UEG Araucária to the Company’s Management, that investment was made in a wholly-owned fund, whose benchmark was 103.5% of the CDI (Interbank Deposit Certificate) rate and that was composed of shares issued by other investment funds and government bonds, with immediate liquidity and that were available for sale. This investment amounted to R$165,749 as of December 31, 2016 and R$111,760 as of December 31, 2015, and was also recognized under “Bonds and Securities”. In order to determine the value of such investment and its accounting classification, as well as the extent of any possible impact, the Company's Management used independent appraisers and legal advisers in accordance with best governance practices, including an internal investigation into the circumstances of the investment. The valuation has already been concluded and the investigations are in their final stage. These investigations found that the investment occurred strictly in the UEG Araucária and violated Copel’s investment policy, which authorizes investments in wholly-owned investment funds only to the extent such funds invest exclusively in bonds issued by the Brazilian federal government or by financial institutions controlled by the Brazilian federal government. Based on the information available during the preparatioan of the consolidated financial statements for 2017, we concluded that it is necessary to recognize a provision for the impairment of the investment in light of its specific characteristics, including the status of its underlying real estate development and the outlook for its future cash flow generation. We also determined that this provision should have been recorded in prior years because the information known during the preparation of those consolidated financial statements was already available at that time and should have been considered in preparing the consolidated financial statements for 2016 and 2015. In the course of preparing our consolidated financial statements, were analyzed all legal and corporate documents of the investment fund and it was concluded that from July 2015, UEG Araucária started to have significant influence in the private company, even though indirectly. Thus, from July 2015, the remaining balance of the investment, until then classified as a financial instrument measured by its fair value, became measured and disclosed as an associate, and the effects of the change in the asset classification were recorded in the company's profit or loss of that year. Supported by a report prepared in March 2018 by independent appraisers engaged by Copel, the Company's Management determined the fair value of the financial instrument as of July 2015, identifying the necessity to reduce the asset by R$99,031, with the corresponding increase in financial expenses. From then on, the remaining balance, became an investment in an associate, was decreased by an additional provision for devaluation of R$4,955, with the corresponding decrease in equity in earnings of investees in the consolidated financial statements for the fiscal year ended December 31, 2015. Accordingly, the total reduction on January 1, 2016 was R$103,986. In the consolidated financial statements for the fiscal year ended December 31, 2016, additional provision for devaluation of R$52,201, of which R$55,284 was the result of equity in earnings of investees, R$4,300 as financial expense and R$7,383 as financial income. Hence, the consolidated financial statements at December 31, 2016 and December 31, 2015, presented for comparative purposes, have been restated so that the remaining balances of these investment, in the amounts of R$9,562 at December 31, 2016 and R$7,774 at December 31, 2015 were also reclassified to non-current assets, as Investments. 4.1.2 Provisions for legal claims - CVA tax regime In 2017 Copel recognized prior period adjustments to the account of provisions related to tax litigation due to the taxation of the Sectorial financial assets and liabilities currently classified as Sectorial financial assets and liabilities. The impact of these adjustments represents at December 31, 2016 an increase by R$31,995 in Financial expenses versus Provision for legal claims, in noncurrent liabilities, and an increase by R$10,878 in Deferred income tax and social contribution in the income statement versus Deferred taxes, in noncurrent assets. The loss for the year incurred by Copel increased by R$21,117. 4.1.3 Effects of restatement of comparative balances Based on the guidelines of IAS 8 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors, the Statements of Financial Position and Statements of Income, of Comprehensive Income, of Changes in Equity and of Cash Flows are being restated for comparison purposes: 12.31.2016 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 30,434,209 (145,309) 30,288,900 Current assets 4,402,990 (165,749) 4,237,241 Bonds and securities 302,398 (165,749) 136,649 Noncurrent assets 26,031,219 20,440 26,051,659 Deferred income tax and social contribution 803,477 10,878 814,355 Investments 2,334,950 9,562 2,344,512 Liabilities 30,434,209 (145,309) 30,288,900 Noncurrent liabilities 9,622,727 31,995 9,654,722 Provisions for legal claims 1,241,343 31,995 1,273,338 Equity 15,155,446 (177,304) 14,978,142 Attributable to controlling shareholder's 14,864,165 (146,067) 14,718,098 Profit retention reserve 5,162,983 (146,067) 5,016,916 Attributable to non-controlling interest 291,281 (31,237) 260,044 STATEMENTS OF INCOME Operational expenses / income (823,536) (55,284) (878,820) Equity in earnings of investees 221,695 (55,284) 166,411 Profit before financial results and taxes 2,044,102 (55,284) 1,988,818 Financial results (565,744) (28,912) (594,656) Financial income 896,553 7,383 903,936 Financial expenses (1,462,297) (36,295) (1,498,592) Operating profit 1,478,358 (84,196) 1,394,162 Income tax and social contribution (530,568) 10,878 (519,690) Deferred income tax and social contribution 58,754 10,878 69,632 Net income 947,790 (73,318) 874,472 Attributed to controlling shareholders 958,650 (62,878) 895,772 Attributed to non-controlling interest (10,860) (10,440) (21,300) STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes (57,201) - (57,201) Comprehensive income 890,589 (73,318) 817,271 Attributed to controlling shareholders 901,384 (62,878) 838,506 Attributed to non-controlling interest (10,795) (10,440) (21,235) STATEMENTS OF CHANGES IN EQUITY Net income 947,790 (73,318) 874,472 Equity 15,155,446 (177,304) 14,978,142 STATEMENTS OF CASH FLOWS Cash flows from operational activities 1,476,818 - 1,476,818 Net income 947,790 (73,318) 874,472 Unrealized monetary and exchange variations - net 1,142,316 28,912 1,171,228 Deferred income tax and social contribution (58,754) (10,878) (69,632) Equity in earnings of investees (221,695) 55,284 (166,411) Cash flows from investment activities (2,511,075) - (2,511,075) Cash flows from financing activities 535,603 - 535,603 Change in cash and cash equivalents (498,654) - (498,654) Basic and diluted earnings per share attributable to shareholders of parent company: Common shares 3.34587 (0.21946) 3.12641 Class “A” preferred shares 3.68045 (0.24139) 3.43906 Class “B” preferred shares 3.68045 (0.24139) 3.43906 12.31.2015 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 28,947,657 (103,986) 28,843,671 Current assets 6,933,397 (111,760) 6,821,637 Bonds and securities 406,274 (111,760) 294,514 Noncurrent assets 22,014,260 7,774 22,022,034 Investments 2,224,710 7,774 2,232,484 Liabilities 28,947,657 (103,986) 28,843,671 Equity 14,584,478 (103,986) 14,480,492 Attributable to controlling shareholder's 14,245,728 (83,189) 14,162,539 Profit retention reserve 5,413,572 (83,189) 5,330,383 Attributable to non-controlling interest 338,750 (20,797) 317,953 STATEMENTS OF INCOME Operational expenses / income (1,020,077) (4,955) (1,025,032) Equity in earnings of investees 92,545 (4,955) 87,590 Profit before financial results and taxes 2,126,451 (4,955) 2,121,496 Financial results (328,671) (99,031) (427,702) Financial expenses (1,098,298) (99,031) (1,197,329) Operating profit 1,797,780 (103,986) 1,693,794 Net income 1,265,551 (103,986) 1,161,565 Attributed to controlling shareholders 1,192,738 (83,189) 1,109,549 Attributed to non-controlling interest 72,813 (20,797) 52,016 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 291,344 - 291,344 Comprehensive income 1,556,895 (103,986) 1,452,909 Attributed to controlling shareholders 1,483,587 (83,189) 1,400,398 Attributed to non-controlling interest 73,308 (20,797) 52,511 STATEMENTS OF CHANGES IN EQUITY Net income 1,265,551 (103,986) 1,161,565 Equity 14,584,478 (103,986) 14,480,492 STATEMENTS OF CASH FLOWS Cash flows from operational activities 1,320,728 - 1,320,728 Net income 1,265,551 (103,986) 1,161,565 Unrealized monetary and exchange variations - net 617,197 99,031 716,228 Equity in earnings of investees (92,545) 4,955 (87,590) Cash flows from investment activities (1,951,618) - (1,951,618) Cash flows from financing activities 1,371,486 - 1,371,486 Change in cash and cash equivalents 740,596 - 740,596 Basic and diluted earnings per share attributable to shareholders of parent company: Common shares 4.16287 (0.29034) 3.87253 Class “A” preferred shares 4.57807 (0.31817) 4.25990 Class “B” preferred shares 4.56917 (0.30938) 4.25979
Basis of Consolidation	4.2.1 Calculation of equity in earnings of investees Payment of dividends decreases the carrying value of investments. When required, for calculation of equity in earnings of investees, the investees' financial statements are adjusted to adapt their policies to the Parent Company's accounting policies. 4.2.2 Subsidiaries The subsidiaries are entities to which the investor is exposed to, or has a right over the variable returns arising from its involvement with them and has the ability to affect those returns exerting its power over the entities. The financial statements of the subsidiaries are included in the consolidated financial statements as from the date they start to be controlled by the Company until the date such control ceases. The balances of the subsidiaries’ assets and liabilities, and profit or loss, are consolidated and transactions between consolidated companies are eliminated. 4.2.3 Interest of non-controlling shareholders Non-controlling interest is presented in equity, separately from the equity attributable to the Parent Company's shareholders. Profits, losses and other comprehensive income are also allocated separately from the ones allocated to the Parent Company's shareholders, even if this results in non-controlling interest having a deficit balance. 4.2.4 Joint ventures and associates Joint ventures are entities over which the Company, subject to an agreement, has the ability to affect returns exerting its power in conjunction with other parties, irrespective of the percentage of interest in the voting capital. Associates are entities over which the Company exerts significant influence regarding financial and operational decisions, without control. When the share in losses of a joint venture or associate equals or exceeds the accounting balance of the investor’s equity interest in the investee, the investor should discontinue the recognition of its share in future losses. Additional losses will be considered, and a liability will be recognized, only if the investor incurs legal or constructive obligations, or performs payments on behalf of the investee. Should the investee subsequently determine profits, the investor should resume the recognition of its interest in these profits only after the point at which the portion to which it is entitled to in these subsequent profits equals its share in unrecognized losses. 4.2.5 Joint operations (consortiums) Joint operation is a joint business according to which parties that jointly control the business have rights on assets and obligations regarding liabilities related to the business. Joint operations are recorded in the Company which is holding the share, in proportion to the quotas of assets, liabilities and income (loss).
Financial Instruments	The Company does not use derivative financial instruments. Non-derivative financial instruments are recognized on the trading date, i.e. when the obligation or right arises. They are initially recognized at fair value plus any directly attributable transaction costs. Fair values are determined based on the market quotation, for financial instruments traded in active markets, and for those with no quotations available on the market, fair values are determined by the present value of expected cash flows method. After the initial recognition, the non-derivative financial instruments are measured as described below: Financial assets 4.3.1 Financial instruments at fair value through profit or loss Financial instruments designated as such upon initial recognition are classified as held for trading and if the Company manages these investments and make purchase or sale decisions based on their fair value in the context of an investment and risk management strategy. After initial recognition, transaction costs and attributable interests, when incurred, are recognized through profit and loss. 4.3.2 Loans and receivables This category only comprises non-derivative assets with fixed or determinable payments which are not quoted in any active markets. They are measured using the amortized cost or effective interest rate methods. 4.3.3 Financial instruments available-for-sale The initial and subsequent measurement of financial instruments classified as “available for sale” is based on their fair value. The changes in the fair value resulting from the difference between the market interest rates and the effective interest rates are recognized in other comprehensive income, net of taxes. Interest set at the beginning of the agreement, calculated based on the effective interest rate method, as well as any changes in expected cash flows, are recognized directly in income for the period. At settlement of a financial instrument classified as available for sale, any gains or losses recognized in OCI are reclassified to income for the year. 4.3.4 Financial instruments held to maturity If the Company is interested in and capable of holding any financial assets until maturity, they are classified as held to maturity. They are measured at amortized cost using the effective interest rate method, deducting any reductions in their recoverable value. Financial liabilities and equity instruments 4.3.5 Financial liabilities measured at fair value through profit or loss Financial liabilities designated as such upon initial recognition are classified as held for trading. They are stated at fair value and related gains or losses are recognized in income. The net losses or gains recognized in the income statement also include interest paid on the financial liability. 4.3.6 Other financial liabilities Other financial liabilities are measured at amortized cost, using the effective interest method. This method is also used to allocate interest expense of these liabilities for the period. The effective interest rate is the rate that exactly discounts estimated future cash flows (including fees paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) over the expected life of the financial liability or, when appropriate, over a shorter period, to the net carrying amount of the financial liability. 4.3.7 Derecognition of financial liabilities The Company derecognizes financial liabilities only when its obligations are discharged, canceled or settled. The difference between the book value of the derecognized financial liability and the corresponding disbursement made or to be made is recorded to income. Net sectorial financial assets and liabilities and related to the concession 4.3.8 Net sectorial financial assets and liabilities An amendment to the concession agreement of distribution companies, approved by ANEEL Order No. 4,621/2014, provides that, in the event of termination of the concession for any reason, the residual values of Part A items and other financial components not recovered or returned through tariff are incorporated in the calculation of compensation or deducted from unamortized assets indemnity values, thus protecting rights or obligations of the distribution company to the Granting Authority. Accordingly, the related sectorial financial assets and liabilities comply with the criteria established by the conceptual framework for Financial Reporting issued by IASB, mandating the recognition of such sector financial assets and liabilities of electricity distribution companies as from the year 2014. Thus, Copel Distribuição recognized the related sector financial assets and liabilities in its statutory financial statements in December 2014. The Company accounts for variations in sectorial financial assets and liabilities when there is a probable expectation that future revenue, equivalent to the costs incurred, will be billed and charged, resulting in the direct transfer of costs at an adjusted tariff according to the parametric formula defined in the concession agreement. The balance of these variations is retained and updated until the next tariff adjustment / review, when the Granting Authority authorizes the transfer in the Company’s tariff basis and consequently the transfer to the consumer in the next annual cycle, which occurs as from June 24 of each year. 4.3.9 Accounts receivable related to the concession Power transmission concession These refer to receivables in connection with the power transmission concession agreements and include the following amounts: (i) revenues from the construction of transmission infrastructure for use by system users; (ii) the financial return on these revenues guaranteed by the Granting Authority during the concession period. Revenues under power transmission concession agreements are collected by making infrastructure available to system users and are not subject to demand risk, and are thus considered guaranteed revenues, called Annual Permitted Revenues (Receita Anual Permitida or RAP, in Portuguese) to be received during the concession period. Amounts are billed monthly to the users of this infrastructure, pursuant to reports issued by the National System Operator (Operador Nacional do Sistema or ONS, in Portuguese). Upon expiration of the concession, any uncollected amounts related to the construction of infrastructure shall be received directly from the Granting Authority, as an unconditional right to cash reimbursement pursuant to the concession agreement, as compensation for investments made and not recovered through tariffs (RAP). These financial assets do not have active market, have fixed and determinable cash flows, and therefore are classified as “loans and receivables”. They are initially estimated based on their respective fair values and later measured according to the amortized cost calculated under the effective interest rate method. Specifically to the Concession Agreement 060/2001, the subsequent additions, which represents expansion, improvement or enhancement of infrastructure, are recognized as a concession financial asset by virtue of representing the future generation of additional operating cash, according to specific rules from the Granting Authority. Power distribution service concession These refer to reimbursements set forth in the public power distribution service concession agreements, which the Company understands as an unconditional right to cash payments from the Granting Authority upon expiration of the concession. These reimbursements are designed to reimburse Copel DIS for the investments made in infrastructure, which have not been recoverable through the collection of tariffs at the end of the concession because of their useful lives being longer than the term of said concession. Since these financial assets do not have determinable fixed cash flows - as the Company operates under the assumption that the value of the corresponding reimbursements will be based on the replacement cost of the concession assets and as they do not feature the necessary characteristics to be classified under any other category of financial assets – they are classified as “available for sale”. The cash flows related to these assets are determined taking into account the Regulatory Compensation Basis (Base de Remuneração Regulatória or BRR, in Portuguese), defined by the Granting Authority. The methodology of the BRR is based on the replacement cost of the assets that make up the power distribution infrastructure related to the concession. This tariff basis (BRR) is reviewed every four years taking into account several factors. Its goal is to reflect the variation in the prices of physical assets, including write-offs, depreciation, and additions of assets to the concession infrastructure (physical assets). The return on these financial assets is based on the regulatory Weighted Average Cost of Capital or WACC approved by ANEEL in the periodic rate review process, whose amount is included in the tariffs charged to customers and collected monthly. 1st, 2nd, 3rd and 4th Tariff Readjustment Cycles were conducted every four years and, beginning on the 5th cycle, which started in January 2016, they will be conducted every five years, considering a change introduced by the fifth amendment to the concession agreement. Gas Concession Gas concession agreement falls the bifurcated model, where part of the investments made by the concessionaire is paid by users of the public service and the other part is indemnified by the Granting Authority, the State of Paraná, at the end of the concession. This model contemplates the recognition of financial assets and intangible assets. The amount recognized as a financial asset is the one that will be indemnified by the Granting Authority corresponding to the investments made in the last ten years prior to the end of the concession as foreseen in the agreement and which the Company understands as an unconditional right to cash payments from the Granting Authority upon expiration of the concession. Since these financial assets do not have determinable fixed cash flows – as the Company operates under the assumption that the value of the corresponding reimbursements will be based on the replacement cost of the concession assets and as they do not feature the necessary characteristics to be classified under any other category of financial assets – they are classified as “available for sale”. 4.3.10 Accounts receivable from concession indemnification Arises from the residual balance of assets of the power transmission and generation infrastructure not yet depreciated and / or amortized existing at the end of the concession. The amounts are transferred from Accounts receivable related to the concession, Property, plant and equipment and Intangible assets to the power transmission and generation activities, respectively, with the end of the concession. At the end of each reporting period, Management evaluates the recoverability of the asset, remeasuring its cash flow based on its best estimate. 4.3.11 Accounts payable related to the concession Refers to the amounts set forth in the concession agreement in connection with the right to explore hydraulic energy potential (onerous concession), whose agreement is signed as Use of Public Property (Uso do Bem Público or UBP, in Portuguese) agreements. The asset is recognized on the date of signature of the concession agreement, corresponding to the present value of future cash payments for the concession. The liability is then remeasured using the effective interest rate and reduced by contracted payments.
Inventories (including property, plant and equipment and intangible assets - concession agreement)	Materials and supplies in inventory, classified under current assets and those assigned for investments, classified under property, plant and equipment, and intangible assets – concession agreements, have been recorded at their average acquisition cost. Recorded amounts do not exceed their net realizable value.
Property, Plant and Equipment	The assets related to the public service concession agreement are depreciated according to the straight-line method based on annual rates set forth and reviewed periodically by ANEEL, which are used and accepted by the market as representative of the economic useful life of the assets related to concession's infrastructure. Assets related to contracts for the use of public property under the independent electricity producer scheme are depreciated based on annual rates established by ANEEL limited to the concession period. All other fixed assets are depreciated using the straight-line method based on estimates of their useful lives. Costs directly attributable to construction work as well as interest and financial charges on loans from third parties during construction are recorded under property, plant and equipment in progress, if it is probable that they will result in future economic benefits for the Company.
Intangible Assets	Software acquired from third parties and those internally developed are measured at acquisition cost and depreciated over five years. Intangibles from Concession Agreements are discussed below. 4.6.1 Onerous concession of electric power generation Corresponds to acquisition of exploration rights on hydropower potential whose contract is signed as Use of Public Property - UBP. During construction work, this asset is recognized at the present value of future cash disbursements during the Concession Agreement term. When commercial operation starts, the amount starts to be amortized during the concession period. 4.6.2 Hydrological risk renegotiation (Generation Scaling Factor - GSF) Asset consisting of the renegotiation of the hydrological risk under the terms of Law No. 13,203/2015, arising from the excess amount between the amounts recovered from the cost with the adjustment of the Energy Reallocation Mechanism - MRE (GSF) subtracted from the total cost of the risk premium to be amortized over the energy supply period in the regulated environment. The amount was transformed by Aneel into an extension of the concession period, which is amortized on a straight-line basis as from January 1, 2016 until the end of the new concession period, according to note 14.1. 4.6.3 Concession agreement – electricity distribution These comprise the right to control infrastructure, built or acquired by the operator or provided to be used by the operator as part of the electric energy public service concession agreement (the right to charge fees to the users of the public service provided by the operator), in compliance with IAS 38 – Intangible Assets, and IFRIC 12 – Concession Agreements. Intangible assets are recorded at their fair acquisition and construction value, less accumulated amortization and impairment losses, when applicable. The amortization of intangible assets reflects the pattern in which it is expected that future economic benefits will flow to Copel DIS during the concession period. 4.6.4 Concession agreement – gas distribution Intangible assets from the construction of infrastructure and the purchase of assets required for the provision of gas distribution services correspond to the right to charge users for the gas supply. This intangible asset was initially recognized at acquisition, formation or construction cost, plus interest and other capitalized finance charges. This asset is amortized using the straight-line basis over its estimated useful life, considering the economic benefits generated by intangible assets. 4.6.5 Intangible assets acquired separately Intangible assets with a defined useful life, acquired separately, are recorded at cost, less accumulated amortization and accumulated impairment losses. Amortization is recognized using the straight-line method based on the estimated useful lives of the corresponding assets. The estimated useful lives and the amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. 4.6.6 Derecognition of intangible assets An intangible asset is derecognized when no future economic benefits are expected from use or disposal. Gains or losses arising from disposal of an intangible asset are recognized in profit or loss, measured as the difference between net disposal proceeds and the carrying amount of the asset.
Impairment of Assets	Assets are assessed to detect evidence of impairment. 4.7.1 Financial assets A financial asset not measured at fair value through profit or loss is assessed at each reporting date to determine whether there is objective evidence that it might be impaired. A financial asset is considered to be impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset and that the loss event had a negative effect on the estimated future cash flows that can be reliably estimated. The Company considers evidence of impairment of receivables at both the individual and collective levels. All individually significant receivables are valued for the specific loss of value. An impairment of a financial asset measured at amortized cost is calculated as the difference between the carrying amount and the present value of estimated future cash flows, discounted at the effective original interest rate of the financial asset. Losses and their reversals are recognized in profit or loss and reflected in an allowance account against receivables. 4.7.2 Non-financial assets Assets under formation arising from onerous concession and concession rights and / or authorization to generate electricity, classified as intangible assets, are tested along with the other assets of that cash-generating unit. Whenever there is a loss resulting from situations where an asset’s carrying value exceeds its recoverable value, defined as the greater between the asset’s value in use and its net selling price, this loss is recognized in profit or loss for the year. For impairment assessment purposes, assets are grouped at the lowest levels for which there are separately identifiable cash flows (Cash Generating Units - CGU). The amount of the impairment of non-financial assets is reviewed for the analysis of a possible reversal at the reporting date, in case of reversal of loss of prior years, this is recognized in current year's profit or loss.
Provision	Provisions are recognized when, and only when: i) the Company has a present obligation (legal or constructive) resulting from a past event, ii) it is probable (i.e., more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation, and iii) a reliable estimate can be made of the amount to settle the obligation. The estimates of outcomes and financial impacts are determined by the Company's management judgment, supplemented by experience of similar transactions and, in some cases, by independent expert reports. Social-environmental liabilities are recognized as the Company assumes formal obligations before regulatory agencies or becomes aware of potential risks related to socio-environmental issues, which may lead to cash disbursements that are deemed probable and that may be estimated. During the project implementation phase, the accrued amounts are recorded against property, plant and equipment (generation), construction cost (transmission) or intangible assets in progress (distribution). At the start of operations, all costs included in the Operating License, whose programs will be executed during the concession and the respective disbursement has not yet occurred, are measured and adjusted to present value according to the estimated cash flow of disbursements and recorded as social-environmental provisions in counterpart to the assets related to the project, being adjusted periodically. Once the project enters commercial operation, all costs or expenses incurred with socio-environmental programs related to the project’s operation and maintenance licenses are analyzed according to their nature and recorded directly to profit or loss for the period.
Revenue Recognition	Operating revenues are recognized when: (i) the revenue amount can be reliably measured; (ii) the costs incurred or to be incurred in the transaction are reliably measurable; (iii) it is likely that the economic benefits will be received by the Company; and (iv) the risks and rewards have been fully transferred to the buyer. Revenue is measured at the fair value of the consideration received or receivable, less discounts and/or bonuses granted and charges on sales. 4.9.1 Unbilled revenues Refers to revenues from electricity sales to final customers, electricity sales to distributors, use of the main distribution and transmission grid and telecommunication services, from the period between the last billing and the end of each month, by estimate based on the last measurement taken. 4.9.2 Interest Revenue from interest is recognized when it is probable that future economic benefits will flow to the Company and the revenue value can be reliably measured. Interest revenue is recognized at the straight-line basis and based on time and effective interest rate on outstanding principal amounts. The effective interest rate is the one that discounts exactly estimated future cash receipts calculated during the estimated life of the financial asset in relation to initial net book value of that asset.
Construction Revenues and Costs	Revenue related to construction services for infrastructure in the power transmission and distribution services, and gas distribution, are recognized using the stage of completion method. Related costs are recognized in the income statement as construction cost. Given that Copel DIS and Compagás outsource the construction of distribution infrastructure to unrelated parties and works are carried out over short periods, the construction margin to the power and gas distribution activities result in no significant amounts, resulting in the non-recognition of such margin. The construction margin adopted for the transmission activity for the years 2017 and 2016 was 1.65%, and results from a calculation methodology which takes into account the respective business risk.
Power Purchase and Sales Transactions in the Spot Market (Electric Energy Trading Chamber - CCEE)	Power purchase and sales transactions in CCEE are recorded on the accrual basis according to the information disclosed by this Trading Chamber or to estimates prepared by the Management of the subsidiaries when public information is not yet available.
Leases	Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Other leases are classified as operating.
New Standards that are Not Yet in Effect	A number of new IFRS standards and amendments to the standards and interpretations were issued by the IASB and had not yet come into effect for the year ended December 31, 2017. Consequently, the Company and its subsidiaries has not adopted them in advance. The new rules that may have an impact on the Company and its subsidiaries are mentioned below: 4.13.1 IFRS 9 - Financial Instruments IFRS 9 is effective for the financial statements of an entity prepared in accordance with IFRS for annual periods beginning on or after January 1, 2018 and earlier application is permitted. This standard establishes new requirements for classification and measurement of financial assets and liabilities. Financial assets are classified into three categories: (i) measured at fair value through profit or loss; (ii) measured at amortized cost, based on the business model within which they are held and the characteristics of their contractual cash flows; and (iii) measured at fair value through other comprehensive income. With regard to financial liabilities, the main alteration in relation to the requirements already set by IAS 39 defines that any change in fair value of a financial liability designated at fair value through profit or loss attributable to changes in the liability's credit risk to be stated in other comprehensive income and not in the statement of profit or loss, unless such recognition results in a mismatching in the statement of profit or loss. In relation to the impairment of financial assets, IFRS 9 defines an expected credit loss model, as opposed to an incurred credit loss under IAS 39. The new model requires an entity to account for expected credit losses and changes in those expected credit losses at each reporting date to reflect changes in credit risk since initial recognition. In other words, it is no longer necessary for a credit event to have occurred before credit losses are recognized. Regarding the modifications related to hedge accounting, IFRS 9 retains three types of mechanisms currently available in IAS 39. Under IFRS 9, greater flexibility has been introduced to the types of transactions that are eligible for hedge accounting, more specifically regarding the types of instruments that qualify as hedging instruments and the types of risk components of nonfinancial items eligible for hedge accounting. In addition, the effectiveness test has been overhauled and replaced with the principle of an “economic relationship”. Retrospective assessment of hedge effectiveness is also no longer required and enhanced disclosure requirements about an entity’s risk management have also been introduced. Based on the analysis of the financial assets and liabilities of Copel and its subsidiaries at 12.31.2017, considering the facts and circumstances existing on that date, the Company assessed the impact of IFRS 9 on the consolidated financial statements, as follows: Classification and measurement The Company assessed the classification and measurement of financial assets and, in accordance with the model for management of these assets, early identified the change in the classification of the instruments below. The Company’s management believes that the change in the classification will not significantly affect the measurement of items, thus with no effect on retained earnings. Financial instrument Actual classification (IAS 39) New classification IFRS 9 Bonds and securities Available for sale Fair value through profit or loss Collaterals and escrow accounts Loans and receivables Amortized cost Trade accounts receivable Loans and receivables Amortized cost CRC transferred to the State Government of Paraná Loans and receivables Amortized cost Sectorial financial assets Loans and receivables Amortized cost Accounts receivable related to the concession - transmission (amortizable) Loans and receivables Amortized cost Accounts receivable related to the concession - transmission (indemnable) Loans and receivables Fair value through profit or loss Accounts receivable related to the concession - bonus from the grant Loans and receivables Amortized cost Accounts receivable related to the concession - distribution Available for sale Fair value through profit or loss Accounts receivable related to the concession compensation Available for sale Fair value through profit or loss State of Paraná - Government Programs Loans and receivables Amortized cost Other temporary investments Available for sale Fair value through profit or loss Impairment IFRS 9 requires the Company’s management to carry out an assessment in light of twelve months or throughout the life of the financial asset and record the effects in case of indication of expected credit losses on financial assets. The Company will apply the simplified approach and will record expected losses throughout the life of financial assets of trade accounts receivable. Based on the assessment made during 2017, the Company understands that the allowance for doubtful accounts (allowance for impairment of trade accounts receivable) should increase between R$25,000 and R$30,000, which will be recognized in the opening balance sheet in the retained earnings account on January 1, 2018, net of taxes. The Company did not designate nor does it intend to designate financial liabilities as fair value through profit or loss, thus no impact is expected on the classification of financial liabilities, in accordance with the requirements of IFRS 9. Transition: Moreover, as the Company does not apply hedge accounting, Management concluded that there will not be impact on its financial statements as a result of the amendments to standard. 4.13.2 IFRS 15 - Clarifications to IFRS 15 Revenue from contracts with customers IFRS 15 provides a single, straightforward model for accounting for contracts with customers, and when it comes into effect, it will supersede the current guide for revenue recognition provided in IAS 18 – Revenue and IAS 11- Construction contracts and related interpretations. The standard establishes that an entity will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard introduces a five-step model for revenue recognition: (i) Identify the contract with the customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; and (v) Recognize revenue when (or as) the entity satisfies a performance obligation. Under IFRS 15, an entity recognizes revenue when (or as) the entity satisfies a performance obligation, i.e., when the "control" over the goods and services in a certain operation is transferred to the customer, and will establish a greater level of detail in the disclosures. In addition to providing broader disclosures on revenue transactions, the Company does expect the application of IFRS 15 to have a significant effect on the equity and financial position and/or performance of its subsidiaries. The Company’s subsidiaries recognize revenues from the following sources: Electric power supply and delivery (generation, trading and distribution) The Company recognizes revenue from electric power supply and delivery at fair value of consideration through the delivery of electric power to the customer. Billed revenue consists of the delivery of bills, evidencing the amount of consumption by customer in a given period, multiplied by the tariff in force, validated by Aneel. Additionally, the Company recognizes unbilled revenue for the period ranging from the last billing to the end of month, on an estimate basis, based on the last metering. In accordance with IFRS 15, the Company shall recognize revenue from a contract with the customer whenever the expected receipt is probable, taking into consideration the customer’s intention to pay. Should no receipt be expected, the Company may not recognize revenue upon billings, but instead upon receipt. Based on data available at December 31, 2017, the Company assessed customers with a long history of payment default that, for a number of reasons, did not have their power supply cut, and also the potential effects of IFRS 15, concluding that the impact is not material and that, in light of the Company’s policies, a provision for loss will be set up on such receivables and monthly monitored. Use of the main distribution and transmission grid The Company recognizes revenue from the distribution network service made available to captive and free consumers at fair value of consideration, according to the tariff in force and validated by ANEEL. In the distribution segment, the Company should comply with certain continuity indicators, which will give rise to the calculation of compensation to the consumer, if exceeded. The individual continuity indicators are Individual Interruption Duration - DIC, Individual Interruption Frequency - FIC, Maximum Continuous Interruption Duration - DMIC and Individual Interruption Duration on a critical day - DICRI. They are currently recorded as operating expenses and, in accordance with the assessment, will from January 1, 2018 on be recorded as reducing the revenue from electric network availability. The company assessed that the amount that would be reclassified from operating expenses to revenue deduction amounts to nearly R$22,118, based on amounts of 2017, but without effects in the consolidated financial statements. This group also includes revenue from operation and maintenance of infrastructure of services for availability of use of the transmission network, corresponding to a percentage of RAP billing. The Company recognizes revenue at fair value of consideration receivable when RAP billing is disclosed. Based on its assessment, the Company does not expect the application of IFRS 15 to have a significant impact on such revenue on its financial statements. Sale of energy in the spot market - CCEE The Company recognizes this revenue in accordance with the energy settled in the spot market for the Price of Settlement of Differences - PLD. The Company assessed the potential effects of the application of IFRS 15 on revenue from sale of spot energy, concluding that there is no impact on its financial statements, except for the requirements of presentation and disclosure, which will be presented in further details beginning 2018. Revenue from construction Revenue from construction is recognized over the time based on the percentage of completion of the work at the end of each period and measured in the proportion of costs incurred in relation to total estimated costs of distribution and transmission concession agreements. The Company assessed the potential effects of the application of IFRS 15 on revenue from construction, concluding that there are no effects on its financial statements, except for the requirements for presentation and disclosure that will be presented in further details beginning 2018. Results of sectorial financial assets and liabilities The Company recognizes revenue from results of sectorial financial assets and liabilities in view of the variation between budget and actual value of non-manageable costs of Tranche A (Offsetting and Variation of Tranche A account - CVA) and other financial components. According to the contractual guarantee, residual amounts, if any, not passed on through tariff will be included in the calculation of compensation, as the concession ceases to exist. The Company assessed the potential effects of the application of IFRS 15 on revenue from result of sectorial financial assets and liabilities, concluding that there are no effects on its financial statements, except for the requirements for presentation and disclosure that will be presented in further details beginning 2018. Revenue from telecommunications Revenue from telecommunications comprises mainly Connectivity (multimedia communication service), Activation of Customers, Benefits Programs and IT and Communication Services (TIC), which are recognized at fair value of consideration over time. Revenue from Connectivity is recognized through provision of high speed internet to the customer. Revenue from Activation is recognized in a specific moment, should the customer opt for non-loyalty to the Connectivity plan. Should the customer opt for loyalty, a discount is given in the amount of provision of service during the plan, and revenue will be deferred over twelve months. The Company assessed that the adjustment of deferred revenue to be recognized in 2018 reaches R$2,961, based on agreements ruling at December 31, 2017. Revenue from the Benefits Program arises from the availability of exclusive access by third party websites of digital contents by streaming, whose value is included in the connectivity plan. The Company concluded that there is no effect on the financial statements, except for the requirements for presentation and disclosure that will be presented in further details beginning 2018. Revenue from IT and Communication Services (TIC) is recognized over time, in accordance with the number of hours worked or the fixed value per month in view of the contractual provisions. The Company assessed the potential effects of the application of IFRS 15, concluding that there are no material effects on its financial statements, except for the requirements for presentation and disclosure that will be presented in further details beginning 2018. Piped gas distribution The Company recognized revenue from sale of gas at fair value of consideration through the delivery of piped gas to the customer. The Company assessed the potential effects of the application of IFRS 15 on revenue from sale of piped gas, concluding that there are no effects on its financial statements, except for the requirements for presentation and disclosure that will be presented in further details beginning 2018. Other revenues The Company has other sources of revenue from the concession of public services inherent to its segments. The Company assessed the potential effects of the application of IFRS 15 on other revenues, concluding that there are no effects on its financial statements, except for the requirements for presentation and disclosure that will be presented in further details beginning 2018. Transition For the revenues impacted by the adoption of IFRS 15, the Company adopted the standard on the date of initial application as an adjustment to the opening balance in shareholders' equity, considering only the contracts that are not completed at the date of initial application, accordingly the Appendix C of IFRS 15, in its items C3(b) and C7. 4.13.3 IFRS 16 - Leases Issued on January 13, 2016, establishes, in the lessee’s view, a new form for accounting for leases currently classified as operating leases, which are now recognized similarly to leases classified as finance leases. As regards the lessors, it virtually retains the requirements of IAS 17, including only some additional disclosure aspects. IFRS 16 is effective for annual periods beginning or on after January 1, 2019, and its early adoption is permitted as long as the entities also early adopt IFRS 15 Revenues from contracts with customers. The Company is assessing the potential impacts of the adoption of this new standard. 4.13.4 IFRIC 22 - Foreign Currency Transactions and Advance Consideration Issued on December 8, 2016, International Financial Reporting Interpretations Committee - IFRIC 22 deals with the exchange rate to be used in transactions that involve the consideration paid or received in advance in foreign exchange transactions. This IFRIC is effective for annual periods beginning on or after January 1, 2018, and its early adoption is permitted. The transactions in foreign currency of the Company are currently restricted to debt instruments with international financial institutions, measured at fair value, and to the acquisition of energy from Itaipu. Since assets and liabilities measured at fair value are not within the scope of the IFRIC and that there are no advance payments on transactions with Itaipu, the Company estimates that IFRIC 22 will not have material impacts on its consolidated financial statements. 4.13.5 Amendments to IAS 40 - Investment Property Issued on December 8, 2016, the amendments to IAS 40 clarify the requirements relating to transfers from or to investment properties. The amendments are effective for annual periods beginning on or after January 1, 2018, and its early adoption is permitted. The Company has assessed the potential impacts of the adoption of IAS 40 and the conclusion is that there is no material impact on its financial statements. 4.13.6 Annual Improvements to IFRS 2014 - 2016 Cycle Every year, IASB discusses and decides on the proposed improvements to IFRS as they arise during the period. Issued on December 8, 2016, the improvements deal with the following subjects: i) amendments to IFRS 1 - excludes from the standard some exceptions existing for application in the transition period of the entities that are new IFRS adopters. ii) amendments to IFRS 12 - clarifies the scope of the pronouncement, in respect of interest of entities in other entities that are classified as available for sale or discontinued operations in accordance with IFRS 5. iii) amendments to IAS 28 - clarifies if an entity has an option of "investment for investment" to measure the investees at fair value in accordance with IAS 28 for a risk capital organization. Based on a preliminary assessment of the amendments, the Company's management believes that the application of these amendments should not have material impact on the disclosures or amounts recognized in its consolidated financial statements in future periods.

1. Operations (Tables)

1. Operations (Tables)	12 Months Ended
	Dec. 31, 2017
Operations Tables
Subsidiaries	Interest Subsidiaries Headquarters Main activities % Investor Copel Geração e Transmissão S.A. (Copel GeT) Curitiba/PR Production and transmission of electricity 100.0 Copel Copel Distribuição S.A. (Copel DIS) Curitiba/PR Distribution and marketing of electricity 100.0 Copel Copel Telecomunicações S.A. (Copel TEL) Curitiba/PR Telecommunication and communication 100.0 Copel Copel Renováveis S.A. (Copel REN) (a) Curitiba/PR Control and management of interests 100.0 Copel Copel Comercialização S.A. (Copel Energia) Curitiba/PR Commercialization of electricity 100.0 Copel Companhia Paranaense de Gás - Compagás Curitiba/PR Distribution of pipeline gas 51.0 Copel Elejor - Centrais Elétricas do Rio Jordão S.A. Curitiba/PR Production of electricity 70.0 Copel Araucária Ltda (UEG) Curitiba/PR Production of electricity from natural gas 20.0 Copel 60.0 Copel GeT São Bento Energia, Investimentos e Participações S.A. (São Bento) Curitiba/PR Control and management of interests 100.0 Copel GeT Nova Asa Branca I Energias Renováveis S.A. S. Miguel do Gostoso/RN Production of electricity from wind sources 100.0 Copel GeT Nova Asa Branca II Energias Renováveis S.A. Parazinho/RN Production of electricity from wind sources 100.0 Copel GeT Nova Asa Branca III Energias Renováveis S.A. Parazinho/RN Production of electricity from wind sources 100.0 Copel GeT Nova Eurus IV Energias Renováveis S.A. Touros/RN Production of electricity from wind sources 100.0 Copel GeT Santa Maria Energias Renováveis S.A. Maracanaú/CE Production of electricity from wind sources 100.0 Copel GeT Santa Helena Energias Renováveis S.A. Maracanaú/CE Production of electricity from wind sources 100.0 Copel GeT Ventos de Santo Uriel S.A. João Câmara/RN Production of electricity from wind sources 100.0 Copel GeT Cutia Empreendimentos Eólicos S.A. (Cutia) Curitiba/PR Control and management of interests 100.0 Copel GeT GE Olho D’Água S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 São Bento GE Boa Vista S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 São Bento GE Farol S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 São Bento GE São Bento do Norte S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 São Bento Central Geradora Eólica São Bento do Norte I S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Bento do Norte II S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Bento do Norte III S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel I S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel II S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel III S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Guajiru S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Jangada S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Potiguar S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Cutia S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Maria Helena S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Esperança do Nordeste S.A.(b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Paraíso dos Ventos do Nordeste S.A. (b) São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Copel Brisa Potiguar S.A. was incorporated by Copel REN on 12.20.2017 (a) Company management is assessing whether a business purpose change or a closure and transfer of assets to the shareholder is required. (b) Pre-operating stage.
Joint Ventures	Interest Joint ventures Headquarters Main activity % Investor Voltalia São Miguel do Gostoso I Participações S.A. São Paulo/SP Interests in companies 49.0 Copel Paraná Gás Exploração e Produção S.A. (a) Curitiba/PR Exploration of natural gas 30.0 Copel Costa Oeste Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 51.0 Copel GeT Marumbi Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 80.0 Copel GeT Transmissora Sul Brasileira de Energia S.A. Florianópolis/SC Transmission of electricity 20.0 Copel GeT Caiuá Transmissora de Energia S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT Integração Maranhense Transmissora de Energia S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT Matrinchã Transmissora de Energia (TP NORTE) S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT Guaraciaba Transmissora de Energia (TP SUL) S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT Paranaíba Transmissora de Energia S.A. Rio de Janeiro/RJ Transmission of electricity 24.5 Copel GeT Mata de Santa Genebra Transmissão S.A. (b) Rio de Janeiro/RJ Transmission of electricity 50.1 Copel GeT Cantareira Transmissora de Energia S.A. Rio de Janeiro/RJ Transmission of electricity 49.0 Copel GeT (a) Project activities came to a halt in connection with a Public Class Action. Consortium members have requested the National Oil Agency (ANP) a release from contractual obligations without encumbrances to bidders, and eventual return of sign-up bonus, reimbursement of costs incurred and release from guarantees given. (b) Pre-operating stage.
Associates	Associated companies Headquarters Main activity Interest % Investor Dona Francisca Energética S.A. Agudo/RS Production of electricity 23.0303 Copel Foz do Chopim Energética Ltda.(a) Curitiba/PR Production of electricity 35.77 Copel Carbocampel S.A. Figueira/PR Coal exploration 49.0 Copel Dois Saltos Empreendimentos de Geração de Energia Elétrica Ltda. (b) Curitiba/PR Production of electricity 30.0 Copel Copel Amec S/C Ltda. - em liquidação Curitiba/PR Services 48.0 Copel Sercomtel S.A. Telecomunicações (c) Londrina/PR Telecommunications 45.0 Copel Dominó Holdings Ltda. (d) Curitiba/PR Interests in companies 49.0 Copel Energia GBX Tietê II Empreendimentos Participações S.A. São Paulo/SP Incorporation of real estate projects 19.31 UEG (a) In February 2018, the associated Foz do Chopim Energética Ltda. was transferred from Copel to Copel GeT, through an increase in the capital stock. (b) Pre-operating stage. (c) Investment reduced to zero due to the impairment tests. (d) In November 2017, the company was transformed from a corporation into a limited liability company and the investment was changed from a joint venture to an associate.
Joint Operations (Consortiums)	Joint operations Interest (%) Copel GeT Other consortium members Hydroelectric Power Plant Gov. Jayme Canet Júnior (Mauá) 51.0 Eletrosul Centrais Elétricas S.A. (49.0%) Hydroelectric Power Plant Baixo Iguaçu (Note 19.7.1) (a) 30.0 Geração Céu Azul S.A (subsidiary of Neoenergia S.A.) (70%) (a) Pre-operating stage.

2. Concessions and Authorizat51

2. Concessions and Authorizations (Tables)	12 Months Ended
	Dec. 31, 2017
Concessions And Authorizations Tables
Concessions Contracts or Authorizations Obtained	Copel Interest % Maturity Concession agreement / authorization of the equity Copel DIS Contract 046/1999, extended by 5th addendum to the contract 100 07.07.2045 Copel TEL Authorization Term 54/2003 - Anatel/SVP/PVST 100 Indeterminate Authorization Term 305/2012 - Anatel/SVP/PVST 100 Indeterminate Elejor Contract 125/2001 - HPP Fundão and Santa Clara 70 05.28.2037 Authorization - SHP Fundão I and SHP Santa Clara I - 753/2002 and 757/2002 70 12.18.2032 Dona Francisca Energética Contract 188/1998 - HPP Dona Francisca 23 08.27.2033 Foz do Chopim Authorization 114/2000 - SHP Arturo Andreoli 36 04.23.2030 UEG Araucária Authorization 351/1999 - TPP Araucária (60% Copel GET) 20 12.22.2029 Compagás (2.1.1) Concession gas distribution contract 51 01.20.2019 Dois Saltos (a) Authorization 5,204/2015 30 04.22.2045 Paraná Gás (1.1.2 - a) PART-T-300_R12 4861-.0000.99/2014-00 - ANP 30 05.15.2045 Usina de Energia Eólica São João S.A. (b) MME Ordinance 173 /2012 - WPP São João 49 03.25.2047 Usina de Energia Eólica Carnaúba S.A. (b) MME Ordinance 204 /2012 - WPP Carnaúbas 49 04.08.2047 Usina de Energia Eólica Reduto S.A. (b) MME Ordinance 230 /2012 - WPP Reduto 49 04.15.2047 Usina de Energia Eólica Santo Cristo S.A. (b) MME Ordinance 233/2012 - WPP Santo Cristo 49 04.17.2047 (a) Building under construction. (b) Subsidiaries of Voltalia São Miguel do Gostoso I Participações S.A. Hydroelectric Power Plant - HPP Small Hydroelectric Plant - SHP Thermal Power Plant - TPP Wind Power Plant - WPP Copel GeT Interest % Maturity ONEROUS CONCESSION BY THE USE OF PUBLIC PROPERTY - UBP Generation Concession 001/2007 51 07.02.2042 Generation concession 001/2011 100 01.16.2046 Ordinance 133/2011 100 02.27.2046 Generation Concession 002/2012 30 09.13.2049 Generation Concession 007/2013 HPP Apucaraninha 100 10.12.2025 HPP Chaminé 100 08.16.2026 HPP Derivação do Rio Jordão 100 11.15.2029 HPP Cavernoso 100 01.07.2031 PUBLIC SERVICE CONCESSIONS Generation concession 045/1999 TPP Figueira 100 03.26.2019 HPP Gov. Bento Munhoz da Rocha Neto (Foz do Areia) 100 09.17.2023 HPP São Jorge 100 12.03.2024 HPP Guaricana 100 08.16.2026 HPP Gov. Ney Aminthas de Barros Braga (Segredo) 100 11.15.2029 HPP Gov. José Richa (Salto Caxias) 100 05.04.2030 Authorization 278/1999 100 09.28.2029 Dispatch 182/2002 - Hydroelectric Generating Plant - HGP Salto do Vau (only register with ANEEL) 100 - Generation concession 002/2016 - 100 01.05.2046 In progress for homologation from ANEEL 100 - Authorization Aneel 5,373/2015 100 - Concession agreement / authorization of the equity UEG Araucária Authorization 351/1999 - TPP Araucária (20% - Copel) 60 12.22.2029 Nova Asa Branca I MME Ordinance 267/2011 - WPP Asa Branca I 100 04.24.2046 Nova Asa Branca II MME Ordinance 333/2011 - WPP Asa Branca II 100 05.30.2046 Nova Asa Branca III MME Ordinance 334/2011 - WPP Asa Branca III 100 05.30.2046 Nova Eurus IV MME Ordinance 273/2011 -WPP Eurus IV 100 04.26.2046 Santa Maria MME Ordinance 274/2012 - WPP SM 100 05.07.2047 Santa Helena MME Ordinance 207/2012 - WPP Santa Helena 100 04.08.2047 Ventos de Santo Uriel MME Ordinance 201/2012 - WPP Santo Uriel 100 04.08.2047 GE Boa Vista MME Ordinance 276 /2011 - WPP Dreen Boa Vista 100 04.27.2046 GE Farol MME Ordinance 263 /2011 - WPP Farol 100 04.19.2046 GE Olho D’Água MME Ordinance 343 /2011 - WPP Dreen Olho D'Água 100 05.31.2046 GE São Bento do Norte MME Ordinance 310 /2011 - WPP Dreen São Bento do Norte 100 05.18.2046 Esperança do Nordeste MME Ordinance 183/2015 - WPP Esperança do Nordeste (a) 100 05.10.2050 Paraíso dos Ventos do Nordeste MME Ordinance 182/2015 - WPP Paraíso dos Ventos do Nordeste (a) 100 05.10.2050 Usina de Energia Eólica Jangada Resolution 3,257/2011 - WPP GE Jangada (a) 100 01.04.2042 Maria Helena Resolution 3,259/2011 - WPP GE Maria Helena (a) 100 01.04.2042 Usina de Energia Eólica Potiguar MME Ordinance 179/2015 - WPP Potiguar (a) 100 05.10.2050 Usina de Energia Eólica Guajiru Resolution 3,256/2011 - WPP Dreen Guajiru (a) 100 01.04.2042 Usina de Energia Eólica Cutia Resolution 3,258/2011 - WPP Dreen Cutia (a) 100 01.04.2042 São Bento do Norte I Ordinance 349/2015 - WPP São Bento do Norte I (a) 100 08.03.2050 São Bento do Norte II Ordinance 348/2015 - WPP São Bento do Norte II (a) 100 08.03.2050 São Bento do Norte III Ordinance 347/2015 - WPP São Bento do Norte III (a) 100 08.03.2050 São Miguel I Ordinance 352/2015 - WPP São Miguel I (a) 100 08.03.2050 São MigueI lI Ordinance 351/2015 - WPP São Miguel II (a) 100 08.03.2050 São Miguel III Ordinance 350/2015 - WPP São Miguel III (a) 100 08.03.2050 (a) Building under construction. Copel GeT Interest % Maturity Transmission lines and substations concession agreements Contract 060/2001 (extended by 3rd addendum to the contract) - Transmission facilities – several joint ventures 100 12.31.2042 Contract 075/2001 - Transmission line Bateias - Jaguariaíva 100 08.16.2031 Contract 006/2008 - Transmission line Bateias - Pilarzinho 100 03.16.2038 Contract 027/2009 - Transmission line Foz do Iguaçu - Cascavel Oeste 100 11.18.2039 Contract 010/2010 - Transmission line Araraquara 2 - Taubaté (a) 100 10.05.2040 Contract 015/2010 - Substation Cerquilho III 100 10.05.2040 Contract 022/2012 - Transmission line - Foz do Chopim - Salto Osório C2; Transmission line 230 kV Londrina - Figueira 100 08.26.2042 Contract 002/2013 - Transmission line - Assis - Paraguaçu Paulista II; Substation 230/88 kV Paraguaçu Paulista II 100 02.24.2043 Contract 005/2014 - Transmission line - Bateias - Curitiba Norte; Substation 230/138 kV Curitiba Norte 100 01.28.2044 Contract 021/2014 - Transmission line Foz do Chopim - Realeza; Substation Realeza 230/138 kV - Pátio novo 230 kV 100 09.04.2044 Contract 022/2014 - Transmission line Assis - Londrina 100 09.04.2044 Contract 006/2016 - Transmission line 525kV Curitiba Leste - Blumenau C1 (a) 100 04.06.2046 Contract 006/2016 - Transmission line 230 kV Uberaba - Curitiba Centro C1 e C2 (Underground) (a) Contract 006/2016 - Substation 230/138 kV Curitiba Centro (SF6) - 230/138 kV - 2 x ATF 150 MVA (a) Contract 006/2016 - Substation 230/138 kV Medianeira (Pátio novo 230 kV) - 2 x 150 MVA (a) Contract 006/2016 - Transmission line 230 kV Baixo Iguaçu - Realeza (a) Contract 006/2016 - Substation 230/138 kV Andirá Leste - 2 x ATR 150 MVA (a) Concession agreement / authorization of the equity Costa Oeste Transmissora Contract 001/2012 - Transmission line Cascavel Oeste - Umuarama; Substation Umuarama 230/20138 kV 51 01.11.2042 Transmissora Sul Brasileira Contract 004/2012 - Transmission line Nova Santa Rita - Camaquã 3; 20 05.09.2042 Transmission line 230 kV Camaquã 3 - Quinta; Transmission line 525 kV Salto Santiago - Itá; Transmission line 525 kV Itá - Nova Santa Rita; Substation Camaquã 3 230/69/2013,8 kV Caiuá Transmissora Contract 007/2012 - Transmission line Umuarama - Guaíra; Transmission line 230 kV Cascavel Oeste - Cascavel Norte; 49 05.09.2042 Substation Santa Quitéria 230/69-13,8 kV; Substation Cascavel Norte 230/20138-13,8 kV Marumbi Transmissora Contract 008/2012 - Transmission line Curitiba - Curitiba Leste; Substation Curitiba Leste 525/230 kV 80 05.09.2042 Integração Maranhense Contract 011/2012 - Transmission line Açailândia - Miranda II 49 05.09.2042 Matrinchã Transmissora Contract 012/2012 - Transmission line Paranaíta - Ribeirãozinho; Transmission line 500 kV Paranaíta - Cláudia; 49 05.09.2042 Substation Cláudia 500 kV; Transmission line 500 kV Cláudia - Paranatinga; Substation Paranatinga 500 kV; Transmission line 500 kV Paranatinga - Ribeirãozinho Guaraciaba Transmissora Contract 013/2012 - Transmission line Ribeirãozinho - Marimbondo II; 49 05.09.2042 Transmission line 500 kV Ribeirãozinho - Rio Verde Norte; Transmission line 500 Rio Verde Norte - Marimbondo II; Sectioning of Transmission lines 500 kV Marimbondo - Araraquara, at Substation Marimbondo II; Substation Marimbondo II 500 kV Paranaíba Transmissora Contract 007/2013 - Transmission line - T 500 kV Barreiras II - Rio das Éguas; 24.5 05.01.2043 Transmission line 500 kV Rio das Éguas - Luziânia; Transmission line 500 kV Luziânia - Pirapora 2 Mata de Santa Genebra Contract 001/2014 - Transmission line - Itatiba - Bateias (a); Transmission line 500 kV Itatiba - Bateias (a); 50.1 05.13.2044 Transmission line 500 kV Araraquara 2 - Itatiba (a); Transmission line 500 kV Araraquara 2 - Fernão Dias (a); Substation Santa Bárbara D'Oeste 440 kV (a); Substation Itatiba 500 kV (a); Substation 500/440 kV Fernão Dias (a) Cantareira Transmissora Contract 019/2014 - Transmission line - Estreito - Fernão Dias (a) 49 09.04.2044 (a) Buildings under construction.
Impact to financials from accelerating expiry	End of concession in 2024 End of concession 12.31.2017 Effects in 2019 STATEMENTS OF FINANCIAL POSITION Noncurrent assets Accounts receivable related to the concession (Note 10.5) 148,868 154,800 303,668 Intangible assets (Note 20.3) 198,688 (154,800) 43,888 STATEMENTS OF INCOME Net operating revenue Fair value of assets from the indemnity for the concession (197) 41,078 40,881

4. Significant Accounting Pol52

4. Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Significant Accounting Policies Tables
Restatement of Comparative Balances	12.31.2016 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 30,434,209 (145,309) 30,288,900 Current assets 4,402,990 (165,749) 4,237,241 Bonds and securities 302,398 (165,749) 136,649 Noncurrent assets 26,031,219 20,440 26,051,659 Deferred income tax and social contribution 803,477 10,878 814,355 Investments 2,334,950 9,562 2,344,512 Liabilities 30,434,209 (145,309) 30,288,900 Noncurrent liabilities 9,622,727 31,995 9,654,722 Provisions for legal claims 1,241,343 31,995 1,273,338 Equity 15,155,446 (177,304) 14,978,142 Attributable to controlling shareholder's 14,864,165 (146,067) 14,718,098 Profit retention reserve 5,162,983 (146,067) 5,016,916 Attributable to non-controlling interest 291,281 (31,237) 260,044 STATEMENTS OF INCOME Operational expenses / income (823,536) (55,284) (878,820) Equity in earnings of investees 221,695 (55,284) 166,411 Profit before financial results and taxes 2,044,102 (55,284) 1,988,818 Financial results (565,744) (28,912) (594,656) Financial income 896,553 7,383 903,936 Financial expenses (1,462,297) (36,295) (1,498,592) Operating profit 1,478,358 (84,196) 1,394,162 Income tax and social contribution (530,568) 10,878 (519,690) Deferred income tax and social contribution 58,754 10,878 69,632 Net income 947,790 (73,318) 874,472 Attributed to controlling shareholders 958,650 (62,878) 895,772 Attributed to non-controlling interest (10,860) (10,440) (21,300) STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes (57,201) - (57,201) Comprehensive income 890,589 (73,318) 817,271 Attributed to controlling shareholders 901,384 (62,878) 838,506 Attributed to non-controlling interest (10,795) (10,440) (21,235) STATEMENTS OF CHANGES IN EQUITY Net income 947,790 (73,318) 874,472 Equity 15,155,446 (177,304) 14,978,142 STATEMENTS OF CASH FLOWS Cash flows from operational activities 1,476,818 - 1,476,818 Net income 947,790 (73,318) 874,472 Unrealized monetary and exchange variations - net 1,142,316 28,912 1,171,228 Deferred income tax and social contribution (58,754) (10,878) (69,632) Equity in earnings of investees (221,695) 55,284 (166,411) Cash flows from investment activities (2,511,075) - (2,511,075) Cash flows from financing activities 535,603 - 535,603 Change in cash and cash equivalents (498,654) - (498,654) Basic and diluted earnings per share attributable to shareholders of parent company: Common shares 3.34587 (0.21946) 3.12641 Class “A” preferred shares 3.68045 (0.24139) 3.43906 Class “B” preferred shares 3.68045 (0.24139) 3.43906 12.31.2015 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 28,947,657 (103,986) 28,843,671 Current assets 6,933,397 (111,760) 6,821,637 Bonds and securities 406,274 (111,760) 294,514 Noncurrent assets 22,014,260 7,774 22,022,034 Investments 2,224,710 7,774 2,232,484 Liabilities 28,947,657 (103,986) 28,843,671 Equity 14,584,478 (103,986) 14,480,492 Attributable to controlling shareholder's 14,245,728 (83,189) 14,162,539 Profit retention reserve 5,413,572 (83,189) 5,330,383 Attributable to non-controlling interest 338,750 (20,797) 317,953 STATEMENTS OF INCOME Operational expenses / income (1,020,077) (4,955) (1,025,032) Equity in earnings of investees 92,545 (4,955) 87,590 Profit before financial results and taxes 2,126,451 (4,955) 2,121,496 Financial results (328,671) (99,031) (427,702) Financial expenses (1,098,298) (99,031) (1,197,329) Operating profit 1,797,780 (103,986) 1,693,794 Net income 1,265,551 (103,986) 1,161,565 Attributed to controlling shareholders 1,192,738 (83,189) 1,109,549 Attributed to non-controlling interest 72,813 (20,797) 52,016 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 291,344 - 291,344 Comprehensive income 1,556,895 (103,986) 1,452,909 Attributed to controlling shareholders 1,483,587 (83,189) 1,400,398 Attributed to non-controlling interest 73,308 (20,797) 52,511 STATEMENTS OF CHANGES IN EQUITY Net income 1,265,551 (103,986) 1,161,565 Equity 14,584,478 (103,986) 14,480,492 STATEMENTS OF CASH FLOWS Cash flows from operational activities 1,320,728 - 1,320,728 Net income 1,265,551 (103,986) 1,161,565 Unrealized monetary and exchange variations - net 617,197 99,031 716,228 Equity in earnings of investees (92,545) 4,955 (87,590) Cash flows from investment activities (1,951,618) - (1,951,618) Cash flows from financing activities 1,371,486 - 1,371,486 Change in cash and cash equivalents 740,596 - 740,596 Basic and diluted earnings per share attributable to shareholders of parent company: Common shares 4.16287 (0.29034) 3.87253 Class “A” preferred shares 4.57807 (0.31817) 4.25990 Class “B” preferred shares 4.56917 (0.30938) 4.25979
Effect of new accounting standards	Financial instrument Actual classification (IAS 39) New classification IFRS 9 Bonds and securities Available for sale Fair value through profit or loss Collaterals and escrow accounts Loans and receivables Amortized cost Trade accounts receivable Loans and receivables Amortized cost CRC transferred to the State Government of Paraná Loans and receivables Amortized cost Sectorial financial assets Loans and receivables Amortized cost Accounts receivable related to the concession - transmission (amortizable) Loans and receivables Amortized cost Accounts receivable related to the concession - transmission (indemnable) Loans and receivables Fair value through profit or loss Accounts receivable related to the concession - bonus from the grant Loans and receivables Amortized cost Accounts receivable related to the concession - distribution Available for sale Fair value through profit or loss Accounts receivable related to the concession compensation Available for sale Fair value through profit or loss State of Paraná - Government Programs Loans and receivables Amortized cost Other temporary investments Available for sale Fair value through profit or loss

5. Cash and Cash Equivalents (T

5. Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2017
Cash And Cash Equivalents Tables
Cash and Cash Equivalents	12.31.2017 12.31.2016 Cash and bank accounts 157,470 173,020 Financial investments with immediate liquidity 882,605 809,053 1,040,075 982,073

6. Bonds and Securities (Tables

6. Bonds and Securities (Tables)	12 Months Ended
	Dec. 31, 2017
Bonds And Securities Tables
Bonds and Securities	Category Index 12.31.2017 12.31.2016 Restated 12.31.2015 Restated Securities available for sale Quotas in Funds CDI 107,560 94,268 64,473 Bank Deposit Certificates - CDB 95.0% to 101% of CDI 57,192 50,811 45,996 Committed Operation 96.5% to 100% of CDI 47,052 56,512 48,085 Financial Treasury Bonds - LFT Selic 687 1,475 2,623 212,491 203,066 161,177 Securities held for trading Quotas in Funds 98.1% of CDI 7,172 8,676 100,282 Committed Operation Fixed rate - 58,930 88,594 Financial Notes 105.38% of CDI - 51,384 26,025 Time Deposits with Special Guarantee from the Credit Guarantee Fund (FGC) - DPGE 106.25% of CDI - 4,785 4,515 National Treasury Bonds - LTN Selic - 3,378 2,563 Housing credit - - 1,390 2,316 Debentures 105.11% of CDI - 129 157 Treasury - - 7 2 7,172 128,679 224,454 219,663 331,745 385,631 Current 1,341 136,649 294,514 Noncurrent 218,322 195,096 91,117 Interbank Deposit Certificate - CDI Interest rate equivalent to the reference rate of the Special System for Settlement and Custody - Selic

7. Trade Accounts Receivables (

7. Trade Accounts Receivables (Tables)	12 Months Ended
	Dec. 31, 2017
Trade Accounts Receivables Tables
Trade Accounts Receivable	Balances Overdue Overdue for Total Total falling due up to 90 days more than 90 days 12.31.2017 12.31.2016 Customers Residential 308,315 190,376 14,126 512,817 447,345 Industrial 314,817 37,788 76,722 429,327 313,963 Commercial 257,733 56,316 26,533 340,582 267,647 Rural 55,626 19,965 4,940 80,531 68,611 Public Entities 40,358 9,476 5,992 55,826 64,581 Public lighting 37,590 81 13 37,684 28,991 Public service 37,667 1,279 834 39,780 34,391 Unbilled 410,086 - - 410,086 377,498 Energy installments plan (7.1) 143,720 13,722 32,819 190,261 193,426 Low income subsidy - Eletrobras 14,435 - - 14,435 12,128 Other receivables 74,762 16,442 66,407 157,611 159,051 1,695,109 345,445 228,386 2,268,940 1,967,632 Concessionaires and Permission holder Energy supplies Energy purchase agreements in the regulated market - CCEAR 69,413 694 6,406 76,513 116,516 Bilateral contracts 184,793 3,027 7,690 195,510 102,570 CCEE (7.2) 260,981 - 181,560 442,541 354,662 Unbilled 31,671 - - 31,671 28,873 Quota system and Reimbursement to generators 10,020 49 1,282 11,351 17,415 556,878 3,770 196,938 757,586 620,036 Charges from using transmission grid 151,204 3,120 7,696 162,020 104,831 Telecommunications 31,069 12,344 22,356 65,769 81,374 Gas distribution 37,195 2,037 10,605 49,837 69,934 Allowance for doubtful accounts (7.3) (2,984) (2,945) (303,901) (309,830) (355,666) 2,468,471 363,771 162,080 2,994,322 2,488,141 Current 2,733,240 2,217,355 Noncurrent 261,082 270,786
Allowance for Doubtful Accounts	Balance as of Reversal Balance as of Additions / Reversal Balance as of January 1, 2016 Additions of write offs December 31, 2016 (reversals) of write offs December 31, 2017 Customers Residential 104,167 69,041 (106,706) 66,502 36,177 (80,147) 22,532 Industrial 42,176 45,552 (21,165) 66,563 26,265 (14,049) 78,779 Commercial 48,385 49,664 (30,974) 67,075 18,101 (25,901) 59,275 Rural 1,827 4,106 (2,803) 3,130 2,997 (3,396) 2,731 Public Entities 10,651 2,424 (94) 12,981 (3,833) (4,313) 4,835 Public lighting 81 23 - 104 205 (269) 40 Public service 607 504 - 1,111 (653) (439) 19 207,894 171,314 (161,742) 217,466 79,259 (128,514) 168,211 Concessionaires and permission holder CCEE (7.2) 119,665 - - 119,665 - - 119,665 concessionaires and permission holder 10,141 3,266 (330) 13,077 1,287 (175) 14,189 129,806 3,266 (330) 132,742 1,287 (175) 133,854 Telecommunications 191 2,598 (2,255) 534 8,309 (7,332) 1,511 Gas distribution 1,795 3,209 (80) 4,924 1,433 (103) 6,254 339,686 180,387 (164,407) 355,666 90,288 (136,124) 309,830

8. CRC Transferred to the Sta56

8. CRC Transferred to the State Government of Paraná (Tables)	12 Months Ended
	Dec. 31, 2017
Crc Transferred To State Government Of Paran Tables
Changes in CRC	Balance as of Monetary Balance as of Monetary Balance as of January 1, 2016 Interest variations Amortizations December 31, 2016 Interest variations Amortizations December 31, 2017 1,383,242 92,959 95,959 (49,425) 1,522,735 97,085 (6,373) (97,085) 1,516,362 Current - 167,109 Noncurrent 1,522,735 1,349,253
Maturity of Noncurrent Installments	2019 178,223 2020 190,076 2021 202,717 2022 216,198 2023 230,576 After 2023 331,463 1,349,253

9. Net Sectorial Financial As57

9. Net Sectorial Financial Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Net Sectorial Financial Assets And Liabilities Tables
Net Sectorial Financial Assets and Liabilities	12.31.2017 Current Noncurrent Sectorial financial assets - Electricity rate adjustment recoverable 2018 Portion A Electricity purchased for resale - CVA Energ 333,412 333,412 Electricity purchased for resale - Itaipu 250,851 250,851 Transport of energy using the transmission system - basic grid 18,056 18,056 Transport of energy purchased from Itaipu 5,063 5,063 System Service Charges - ESS (211,735) (211,735) Energy Development Account - CDE (28,800) (28,800) Proinfa (33) (33) Other financial components Neutrality 33,319 33,319 Overcontracting (112,137) (112,137) Hydrological risk (93,964) (93,964) Tariff refunds (21,302) (21,302) CVA Angra III Adjustment (1,121) (1,121) 171,609 171,609 12.31.2017 12.31.2016 Current Noncurrent Current Noncurrent Sectorial financial liabilities - Electricity rate adjustment recoverable 2016 Portion A Electricity purchased for resale - CVA Energ - - (318,905) - ESS - - (65,712) - Transport of energy using the transmission system - basic grid - - (67) - Electricity purchased for resale - Itaipu - - 354,651 - CDE - - 146,005 - Proinfa - - 15,179 - Transport of energy purchased from Itaipu - - 3,759 - Other financial components Extraordinary Tariff Review - - (257,353) - Financial exposure - - (16,250) - Overcontracting - - (4,794) - Neutrality - - 40,564 - Other - - 149 - - - (102,774) - Sectorial financial liabilities - Electricity rate adjustment recoverable 2017 Portion A Electricity purchased for resale - CVA Energ (168,939) - (108,610) (108,610) ESS (167,938) - (103,853) (103,853) CDE (84,293) - (37,697) (37,697) Proinfa (5,122) - 1,057 1,057 Electricity purchased for resale - Itaipu 36,002 - 34,717 34,717 Transport of energy using the transmission system - basic grid 11,127 - 4,239 4,239 Transport of energy purchased from Itaipu 2,797 - 1,972 1,972 Other financial components Tariff refunds (12,470) - - - Overcontracting 87,949 - 80,482 80,482 Neutrality 54,609 - 75,206 75,206 CVA Angra III Adjustment 50,435 - - - Other 3,024 - - - (192,819) - (52,487) (52,487) Sectorial financial liabilities - Tariff Review 2021 Financial components Tariff refunds - (90,700) - (71,244) - (90,700) - (71,244) (192,819) (90,700) (155,261) (123,731)
Changes in Net Sectorial Financial Assets and Liabilities	Balance as of January 1, 2017 Operating revenues Financial results Rate Flags Balance as of December 31, 2017 Constitution Amortization Updating Portion A Electricity purchased for resale - Itaipu (9.2.1) 424,085 495,889 (420,054) 37,784 - 537,704 Electricity purchased for resale - CVA Energ (9.2.2) (536,125) 937,324 517,751 (1,845) (419,220) 497,885 Transport of energy using the transmission system - basic grid 8,411 50,426 (12,275) 677 - 47,239 Transport of energy purchased from Itaipu 7,703 11,067 (7,155) 1,308 - 12,923 ESS (9.2.3) (273,418) (529,932) 262,568 (50,626) - (591,408) CDE (9.2.4) 70,611 (158,514) (60,149) 6,159 - (141,893) Proinfa 17,293 (14,677) (10,423) 2,619 - (5,188) Other financial components Neutrality (9.2.5) 190,976 28,694 (99,593) 1,170 - 121,247 CVA Angra III Adjustment - 97,426 (54,516) 5,283 - 48,193 Hydrological risk (9.2.6) - (183,728) - (4,200) - (187,928) Tariff refunds (9.2.7) (71,244) (78,254) 13,479 (9,755) - (145,774) Overcontracting (9.2.8) 156,170 (203,797) (90,272) 1,574 - (136,325) Extraordinary Tariff Review (257,353) - 257,353 - - - Financial exposure (16,250) - 16,250 - - - Others 149 5,570 (3,418) 723 - 3,024 (278,992) 457,494 309,546 (9,129) (419,220) 59,699 Current assets - 171,609 Noncurrent assets - 171,609 Current liabilities (155,261) (192,819) Noncurrent liabilities (123,731) (90,700) Balance as of January 1, 2016 Operating revenues Financial results Balance as of December 31, 2016 Constitution Amortization Updating Rate Flags Portion A Electricity purchased for resale - Itaipu (9.2.1) 699,408 61,905 (409,894) 72,666 - 424,085 Electricity purchased for resale - CVA Energ (9.2.2) (14,865) (255,085) (37,860) (39,710) (188,605) (536,125) Transport of energy using the transmission system - basic grid 77,011 (271) (74,168) 5,839 - 8,411 Transport of energy purchased from Itaipu 7,723 6,340 (7,388) 1,028 - 7,703 ESS (9.2.3) (339,154) (124,737) 292,804 (32,157) (70,174) (273,418) CDE (9.2.4) 633,112 (249,476) (350,600) 37,575 - 70,611 Proinfa (1,265) 32,382 (16,271) 2,447 - 17,293 Other financial components Neutrality (9.2.5) 64,644 154,607 (35,958) 7,683 - 190,976 Tariff refunds (9.2.7) - (66,043) - (5,201) - (71,244) Overcontracting (9.2.8) 120,776 115,791 (73,595) (6,802) - 156,170 Extraordinary Tariff Review (708,609) 21,541 457,942 (28,227) - (257,353) Financial exposure 18,714 (42,000) 7,643 (607) - (16,250) Deferral IRT 467,627 - (467,627) - - - Preliminary injunctions CDE 20,456 (19,808) - (648) - - Others 84 409 (245) (99) - 149 1,045,662 (364,445) (715,217) 13,787 (258,779) (278,992) Current assets 910,759 - Noncurrent assets 134,903 - Current liabilities - (155,261) Noncurrent liabilities - (123,731)

10. Accounts Receivable Relat58

10. Accounts Receivable Related to the Concession (Tables)	12 Months Ended
	Dec. 31, 2017
Accounts Receivable Related To Concession Tables
Accounts Receivable Related to the Concession	12.31.2017 12.31.2016 Distribution concession agreement (10.1) 684,206 614,806 Bonus from the grant of concession agreements under the quota system (10.2) 606,479 586,706 Transmission concession agreements (10.3) 1,497,399 1,342,055 Remeasurement of RBSE financial assets (10.4) 1,418,370 1,186,985 Concession agreement - gas distribution (10.5) 303,668 83,378 4,510,122 3,813,930 Current 149,744 65,595 Noncurrent 4,360,378 3,748,335
Distribution Concession Agreement	Balance as of January 1, 2016 424,140 Transfers from intangible assets (Note 20.1) 58,970 Transfers from investments 12 Fair value recognition 131,738 Loss on disposal (54) Balance as of December 31, 2016 614,806 Donations and grants received 76 Transfers from intangible assets (Note 20.1) 56,853 Transfers to other receivables (assets held for disposal) (3,711) Fair value recognition 16,199 Loss on disposal (17) Balance as of December 31, 2017 684,206
Bonus from the Grant of Concession Agreements	Total Balance as of January 1, 2016 - Bonus from the grant recognition 574,827 Transfers to electricity grid use charges - customers (84,904) Interest (Note 32.2) 96,783 Balance as of December 31, 2016 586,706 Transfers to electricity grid use charges - customers (62,387) Interest (Note 32.2) 82,160 Balance as of December 31, 2017 606,479
Transmission Concession Agreement	Balance as of January 1, 2016 929,835 Transfers to electricity grid use charges - customers (53,851) Transfers to property, plant and equipment (5,066) Transfers to intangible (150) Transfers from recognition of RBSE appraisal report adjustment (10.4) (61,760) Remuneration 98,780 Reversal of estimated losses 29,025 Construction income 405,242 Balance as of December 31, 2016 1,342,055 Transfers to electricity grid use charges - customers (81,497) Transfers to property, plant and equipment (29,264) Remuneration 129,769 Construction income 136,336 Balance as of December 31, 2017 1,497,399
Remeasurement of RBSE Financial Assets	Balance as of January 1, 2016 - Gain on remeasurement of the cash flow from the RBSE assets (Note 32.3) 809,639 Transfer from accounts receivable related to the concession compensation (Note 11) 160,217 Transfers from property, plant and equipment 155,369 Transfers from recognition of RBSE appraisal report adjustment (10.3) 61,760 Balance as of December 31, 2016 1,186,985 Gain on the cash flow from the RBSE assets (Note 32.3) 178,141 Increase in the estimated amount due to the approval of the report on RBSE assets (Note 32.3) 183,015 Transfers to electricity grid use charges - customers (129,771) Balance as of December 31, 2017 1,418,370
Concession Agreement - Gas Distribution	Balance as of January 1, 2016 13,638 Transfer from intangible assets 68,737 Fair value recognition 1,003 Balance as of December 31, 2016 83,378 Reclassified from intangible assets (2.1.1) 154,800 Transfer from intangible assets 24,609 Fair value recognition 40,881 Balance as of December 31, 2017 303,668

11. Accounts Receivable Relat59

11. Accounts Receivable Related to the Concession Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Accounts Receivable Related To Concession Compensation Tables
Changes in Accounts Receivable Related to Concession Compensation	Balance as of January 1, 2016 219,556 Transfer to accounts receivable related to the concession (Note 10.4) (160,217) Gain on remeasurement of the cash flow 8,137 (-) Impairment (75) Balance as of December 31, 2016 67,401 Gain on remeasurement of the cash flow 341 Reversal of impairment 1,117 Balance as of December 31, 2017 68,859

12. Other Receivables (Tables)

12. Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2017
Other Receivables Tables
Other Receivables	12.31.2017 12.31.2016 Services in progress (a) 141,959 136,085 CDE Transfer (12.1) 136,559 45,929 Credits on sales and purchases of gas (12.2) 77,279 28,313 Decommissioning in progress 44,451 43,602 Advance payments to suppliers (b) 29,016 16,493 Advance payments to employees 25,928 25,916 Advance for severance estate 19,230 11,050 Other receivables 84,345 73,096 558,767 380,484 Current 409,351 306,933 Noncurrent 149,416 73,551 (a) This item refers to services currently in progress within the Company, most of which are related to the Research and Development and Energy Efficiency programs, which upon conclusion are offset against the respective liability recorded for this purpose. (b) Advances to suppliers provided on contractual clauses.

13. Taxes (Tables)

13. Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Taxes Tables
Income Tax and Social Contribution	12.31.2017 12.31.2016 Current assets IR and CSLL paid in advance 937,663 765,150 IR and CSLL to be offset against liability (435,978) (576,198) 501,685 188,952 Noncurrent assets IR and CSLL paid in advance 176,480 169,967 176,480 169,967 Current liabilities IR and CSLL due 362,307 547,992 IR and CSLL to be offset against asset (275,997) (506,538) 86,310 41,454
Changes in Deferred Income Tax and Social Contribution	Balance as of January 1, 2016 Recognized in income Recognized in other comprehensive income Balance as of December 31, 2016 Restated Recognized in income Recognized in other comprehensive income Balance as of December 31, 2017 Noncurrent assets Provisions for legal claims 456,316 (17,778) - 438,538 75,820 - 514,358 Post-employment benefits 201,260 28,634 30,174 260,068 16,716 16,827 293,611 Impairment of assets 252,026 37,591 - 289,617 20,944 - 310,561 Research and development and energy efficiency programs 116,671 25,608 - 142,279 14,046 - 156,325 Provision for energy purchases 184,471 (69,214) - 115,257 14,620 - 129,877 Allowance for doubtful accounts 125,941 3,697 - 129,638 (16,258) - 113,380 Tax losses and negative tax basis 6,050 45,063 - 51,113 59,545 - 110,658 Social security contributions - injunction on judicial deposit 36,758 17,992 - 54,750 6,106 - 60,856 Amortization - concession 39,539 4,592 - 44,131 4,591 - 48,722 Concession contracts 38,009 (11,803) - 26,206 (1,300) - 24,906 Provision for tax losses 17,426 5,750 - 23,176 739 - 23,915 Provision for profit sharing 25,825 (4,494) - 21,331 939 - 22,270 Financial instruments 6,316 6,607 - 12,923 2,795 - 15,718 Others 95,875 (4,538) - 91,337 (33,878) - 57,459 1,602,483 67,707 30,174 1,700,364 165,425 16,827 1,882,616 (-) Noncurrent liabilities Concession contracts 91,359 349,163 - 440,522 95,204 - 535,726 Deemed cost 539,190 (52,395) - 486,795 (36,911) - 449,884 Escrow deposits monetary variation - 62,538 - 62,538 (7,210) - 55,328 Transaction cost on borrowings and debentures 7,768 1,874 - 9,642 11,896 - 21,538 Deferment of capital gains 11,320 - - 11,320 - - 11,320 Capitalization of financial charges 5,357 - - 5,357 - - 5,357 Result from the change in the investment valuation method - 17,717 - 17,717 (17,717) - - Others 410,141 (380,822) 1,229 30,548 14,906 (853) 44,601 1,065,135 (1,925) 1,229 1,064,439 60,168 (853) 1,123,754 Net 537,348 69,632 28,945 635,925 105,257 17,680 758,862 Assets presented in the Statement of Financial Position 537,562 814,355 915,492 Liabilities presented in the Statement of Financial Position (214) (178,430) (156,630)
Realization of Deferred Tax Credits	Assets Liabilities 2018 482,107 (82,039) 2019 268,072 (105,308) 2020 185,597 (71,167) 2021 115,637 (69,403) 2022 80,570 (70,448) 2023 to 2025 193,845 (189,305) 2026 to 2028 556,788 (536,084) 1,882,616 (1,123,754)
Other Recoverable Taxes and Other Taxes Due	12.31.2017 12.31.2016 Current assets Recoverable ICMS (VAT) 68,773 62,934 Recoverable PIS/Pasep and Cofins taxes 133,090 52,240 PIS/Pasep and Cofins to be offset against liabilities (4,202) (47,810) Other recoverable taxes 571 567 198,232 67,931 Noncurrent assets Recoverable ICMS (VAT) 36,740 35,659 PIS/Pasep and Cofins taxes 46,858 62,113 Other recoverable taxes 33,376 33,336 116,974 131,108 Current liabilities ICMS (VAT) payable 151,928 113,793 PIS/Pasep and Cofins payable 138,797 136,437 PIS/Pasep and Cofins to be offset against assets (121,165) (87,629) IRRF on JSCP 97,065 90,147 IRRF on JSCP to be offset against IR and CSLL assets (43,018) (29,841) Special Tax Regularization Program - Pert (13.3.1) 45,108 - Ordinary financing of taxes with the federal tax authorities 63,791 59,558 Other taxes 12,981 12,529 345,487 294,994 Noncurrent liabilities Social security contributions - injunction on judicial deposit 179,373 161,336 Pert (13.3.1) 488,563 - Ordinary financing of taxes with the federal tax authorities 85,054 138,969 TCFRH (a) 53,349 - Other taxes 3,237 2,841 809,576 303,146 (a) Fee for Control, Monitoring and Inspection of Activities of Exploitation and Use of Water Resources
Debt balance after joining Pert	Consolidated debt Reduction of fine Debt balance Tax Principal Fine Interest before joining Pert (1) and interest - Pert (2) (1) - (2) PIS 29,432 5,886 8,612 43,930 7,866 36,064 Cofins 135,614 27,123 39,678 202,415 36,242 166,173 IRPJ 286,528 57,306 89,814 433,648 80,404 353,244 CSLL 105,791 21,158 33,159 160,108 29,685 130,423 557,365 111,473 171,263 840,101 154,197 685,904
Tax credits	Tax Principal Interest Total PIS 40,379 6,716 47,095 Cofins 185,134 30,803 215,937 IRPJ 369,900 50,219 420,119 CSLL 164,996 23,310 188,306 760,409 111,048 871,457
Reconciliation of Provision for Income Tax (IRPJ) and Social Contribution (CSLL)	12.31.2017 12.31.2016 Restated 12.31.2015 Restated Income before IRPJ and CSLL 1,392,941 1,394,162 1,693,794 IRPJ and CSLL (34%) (473,600) (474,015) (575,890) Tax effects on: Equity in income 36,555 66,899 21,882 Interest on own capital 90,440 96,202 67,320 Dividends 497 838 572 Non deductible expenses (26,292) (11,624) (13,706) Tax incentives 14,973 16,567 18,757 Unrecognized income and social contribution tax loss carry-forwards (5,645) - - Setting up and/or offset of income tax and social contribution losses of prior years 90,804 - (909) Difference between the calculation bases of deemed profit and taxable profit (19,680) (114,149) (15,302) Others 17,262 (100,408) (34,953) Current IRPJ and CSLL (379,943) (589,322) (698,023) Deferred IRPJ and CSLL 105,257 69,632 165,794 Effective rate - % 19.7% 37.3% 31.4%

14. Prepaid Expenses (Tables)

14. Prepaid Expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Prepaid Expenses Tables
Prepaid Expenses	12.31.2017 12.31.2016 Risk premium - GSF renegotiation (14.1) 28,033 40,909 Others 24,518 23,770 52,551 64,679 Current 39,867 39,096 Noncurrent 12,684 25,583
Recovery of Power Purchase Cost through Renegotiation	Power Plant Physical guarantee (Average MW ) Eligible amount of energy (Average MW ) Amortization period of prepaid expenses Grant extension period (intangible asset) Asset value to recover as renegotiation of GSF Value of prepaid expenses to amortize with future risk premium Value of intangible assets amortization over the concession period Mauá 100.827 97.391 01.01.2016 to 06.30.2020 not applicable 28,623 28,623 - Foz do Areia 576.000 226.705 01.01.2016 to 12.31.2016 05.24.2023 to 09.17.2023 66,628 17,222 49,406 Santa Clara and Fundão 135.400 134.323 01.01.2016 to 04.22.2019 10.25.2036 to 05.28.2037 39,369 30,326 9,043 458.419 134,620 76,171 58,449
CCEE liabilities	Balance as of January 1, 2016 Amortization Transfers Balance as of December 31, 2016 Amortization Transfers Balance as of December 31, 2017 Risk premium - current asset 23,313 (32,679) 24,825 15,459 (12,876) 12,876 15,459 Risk premium - noncurrent asset 25,340 - 110 25,450 - (12,876) 12,574 Intangible 30,807 (4,493) 26,872 53,186 (7,441) - 45,745 Liability deduction with CCEE 55,160 (3,353) (51,807) - - - - 134,620 (40,525) - 94,095 (20,317) - 73,778 Risk premium to be amortized - prepaid expenses 76,171 40,909 28,033 Grant extension period - intangible 58,449 53,186 45,745

15. Receivable from Related P63

15. Receivable from Related Parties (Tables)	12 Months Ended
	Dec. 31, 2017
Receivable From Related Parties Tables
Receivable from Related Parties	12.31.2017 12.31.2016 Controlling shareholders State of Paraná (15.1) 130,417 155,141 Joint Ventures Voltalia São Miguel do Gostoso (15.2) 38,169 28,968 Structure sharing 405 - 168,991 184,109 Current 38,835 28,968 Noncurrent 130,156 155,141

16. Other Temporary Investmen64

16. Other Temporary Investments (Tables)	12 Months Ended
	Dec. 31, 2017
Other Temporary Investments Tables
Other Temporary Investments	Stock exchange Stock exchange Shares quotation quotation Investment Investor (quantity) Type per share (R$) 12.31.2017 per share (R$) 12.31.2016 Companhia de Saneamento do Paraná - Sanepar (16.1) Copel 36,343,267 Preferred - - 10.75 390,690 Other investments Copel 18,727 17,607 18,727 408,297

17. Judicial Deposits (Tables)

17. Judicial Deposits (Tables)	12 Months Ended
	Dec. 31, 2017
Judicial Deposits Tables
Judicial Deposits	12.31.2017 12.31.2016 Taxes claims 337,909 433,880 Labor claims 120,463 149,968 . Civil Suppliers - 7,680 Civil 110,495 51,482 Easements 6,114 6,679 Customers 2,522 3,197 119,131 69,038 . Others 5,026 4,717 582,529 657,603

18. Investments (Tables)

18. Investments (Tables)	12 Months Ended
	Dec. 31, 2017
Investments Tables
Changes in Investments	Balance as of January 1, 2017 Restated Equity Investment/ Advance for future capital increase Amorti- zation Proposed dividends and JCP Other (a) Balance as of December 31, 2017 Joint Ventures (18.3) Dominó Holdings (18.4) 81,526 (568) - - (5,144) (75,814) - Voltalia São Miguel do Gostoso I 75,563 (565) - - - - 74,998 Voltalia São Miguel do Gostoso - authorization rights 11,140 - - (367) - - 10,773 Paraná Gás 37 (34) - - - - 3 Costa Oeste 37,232 (2,566) - - (1,020) - 33,646 Marumbi 94,878 (9,537) - - - - 85,341 Transmissora Sul Brasileira 69,369 (5,009) - - - - 64,360 Caiuá 60,057 (4,020) - - - - 56,037 Integração Maranhense 122,253 (8,852) - - - - 113,401 Matrinchã 792,069 57,376 - - (13,626) - 835,819 Guaraciaba 398,969 25,377 - - (6,026) - 418,320 Paranaíba 147,213 17,020 2,082 - (4,042) - 162,273 Mata de Santa Genebra 232,240 19,477 210,920 - (3,263) - 459,374 Cantareira 161,855 3,879 35,205 - (921) - 200,018 2,284,401 91,978 248,207 (367) (34,042) (75,814) 2,514,363 Associates Dona Francisca Energética (18.5) 32,766 8,876 - - (11,821) - 29,821 Foz do Chopim Energética (18.5) 13,967 6,645 - - (7,528) - 13,084 Dominó Holdings - 4 - - - 2,453 2,457 Other 12,016 (5,764) 36 2,872 - 396 9,556 58,749 9,761 36 2,872 (19,349) 2,849 54,918 Investment property 1,362 - - - - - 1,362 2,344,512 101,739 248,243 2,505 (53,391) (72,965) 2,570,643 (a) Of the total amount of R$75,814, R$73,361 refers to capital decrease and R$2,453 refers to the change in the investment of a Joint venture to an Associate. Balance as of January 1, 2016 Restated Equity Equity valuation adjustments Investment Advance for future capital increase Amorti- zation Proposed dividends and JCP Other Balance as of December 31, 2016 Joint Ventures (18.3) Dominó Holdings (a) 242,652 37,492 (375) - - (123,260) (74,983) 81,526 Voltalia São Miguel do Gostoso I 72,249 4,345 - - - (1,031) - 75,563 Voltalia São Miguel do Gostoso - authorization rights 11,507 - - - (367) - - 11,140 Paraná Gás 106 (69) - - - - - 37 Costa Oeste 32,631 7,372 - - - (2,771) - 37,232 Marumbi 75,914 16,188 - 3,520 - (744) - 94,878 Transmissora Sul Brasileira 67,563 1,806 - - - - - 69,369 Caiuá 51,271 8,143 - - - 643 - 60,057 Integração Maranhense 104,286 15,934 - 1,569 - 464 - 122,253 Matrinchã 697,912 41,910 - 67,345 - (15,098) - 792,069 Guaraciaba 298,794 11,194 - 90,564 - (1,583) - 398,969 Paranaíba 100,726 12,847 - 36,691 - (3,051) - 147,213 Mata de Santa Genebra 26,903 (2,578) - 207,915 - - - 232,240 Cantareira 60,105 5,155 - 97,431 - (836) - 161,855 1,842,619 159,739 (375) 505,035 (367) (147,267) (74,983) 2,284,401 Associates Sanepar (b) 311,679 43,120 (479) - - (19,372) (334,948) - Dona Francisca Energética (18.5) 32,234 7,901 - - - (7,369) - 32,766 Foz do Chopim Energética (18.5) 15,574 10,675 - - - (12,282) - 13,967 Other 9,905 (55,024) - 57,135 - - - 12,016 369,392 6,672 (479) 57,135 - (39,023) (334,948) 58,749 Other investments 20,473 - 570 - - - (19,681) 1,362 2,232,484 166,411 (284) 562,170 (367) (186,290) (429,612) 2,344,512 (a) The amount of (R$74,983) refers to the capital reduction of the investee. (b) Transfer to Other temporary investments at 11.24.2016 Balance as of January 1, 2015 Equity Equity valuation adjustments Investment/ Advance for future capital increase Proposed dividends and JCP Amortization Balance as of December 31, 2015 Restated Joint Ventures Dominó Holdings 225,334 24,767 8,625 - (16,074) - 242,652 Voltalia São Miguel do Gostoso I 52,421 (99) - 20,055 (128) - 72,249 Voltalia São Miguel do Gostoso - authorization rights 11,693 - - - - (186) 11,507 Paraná Gás - (8) - 114 - - 106 Costa Oeste 23,924 7,506 - 2,983 (1,782) - 32,631 Marumbi 63,747 13,056 - 2,211 (3,100) - 75,914 Transmissora Sul Brasileira 73,291 (6,393) - 665 - - 67,563 Caiuá 44,761 8,579 - - (2,069) - 51,271 Integração Maranhense 91,835 14,348 - 2,352 (4,249) - 104,286 Matrinchã 443,262 327 - 254,323 - - 697,912 Guaraciaba 145,979 (17,136) - 169,951 - - 298,794 Paranaíba 68,308 3,018 - 29,400 - - 100,726 Mata de Santa Genebra 26,151 (2,004) - 2,756 - - 26,903 Cantareira 15,273 1,550 - 43,650 (368) - 60,105 1,285,979 47,511 8,625 528,460 (27,770) (186) 1,842,619 Associates Sanepar 282,311 34,720 11,035 - (16,387) - 311,679 Dona Francisca Energética 53,908 (1,077) - - (20,597) - 32,234 Foz do Chopim Energética 14,907 11,996 - - (11,329) - 15,574 Other 2,567 (5,560) - 12,898 - - 9,905 353,693 40,079 11,035 12,898 (48,313) - 369,392 Other investments 20,478 - (5) - - - 20,473 1,660,150 87,590 19,655 541,358 (76,083) (186) 2,232,484
Subsidiaries with Non-Controlling Interest Summarized Financial Information	Compagás Elejor UEG Araucária 12.31.2017 12.31.2016 12.31.2017 12.31.2016 12.31.2017 12.31.2016 Restated 01.01.2016 Restated ASSETS 632,910 526,477 675,450 708,688 507,060 529,251 944,521 Current assets 151,966 135,292 77,216 76,231 99,101 162,814 563,018 Noncurrent assets 480,944 391,185 598,234 632,457 407,959 366,437 381,503 LIABILITIES 632,910 526,477 675,450 708,688 507,060 529,251 944,521 Current liabilities 147,743 180,133 164,574 142,222 38,386 62,253 173,420 Noncurrent liabilities 87,409 46,716 449,149 486,765 22,470 20,422 16,847 Equity 397,758 299,628 61,727 79,701 446,204 446,576 754,254 STATEMENT OF INCOME Operating revenues 515,563 542,822 291,597 263,686 129,084 57,432 1,434,180 Operating costs and expenses (309,213) (534,817) (93,230) (96,321) (121,883) (259,324) (1,120,473) Financial results (25,612) (1,422) (54,254) (93,717) 5,302 18,499 (49,186) Equity in income of subsidiaries - - - - (5,777) (55,284) (4,955) Income tax and social contribution (66,785) (1,632) (47,893) (24,525) (7,098) 46,358 (120,692) Net income (loss) 113,953 4,951 96,220 49,123 (372) (192,319) 138,874 Other comprehensive income (251) 132 - - - - - Total comprehensive income 113,702 5,083 96,220 49,123 (372) (192,319) 138,874 STATEMENTS OF CASH FLOWS Cash flows from operational activities 83,661 32,714 143,911 104,136 (86,840) 65,203 374,658 Cash flows from investiment activities (14,268) (25,975) (1,461) (1,465) 118,460 21,587 7,904 Cash flows from financing activities (20,623) (751) (143,028) (105,843) - (200,000) (252,670) TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS 48,770 5,988 (578) (3,172) 31,620 (113,210) 129,892 Cash and cash equivalents at the beginning of the year 35,309 29,321 38,483 41,655 19,644 132,854 2,962 Cash and cash equivalents at the end of the year 84,079 35,309 37,905 38,483 51,264 19,644 132,854 CHANGE IN CASH AND CASH EQUIVALENTS 48,770 5,988 (578) (3,172) 31,620 (113,210) 129,892
Changes in Equity Attributable to Non-Controlling Shareholders	Participation in capital stock Compagás: 49% Elejor: 30% UEG Araucária: 20% Consolidated Balance as of January 1, 2015 136,233 25,445 190,413 352,091 Income for the year 11,304 12,937 27,775 52,016 Other comprehensive income 495 - - 495 Dividends (3,128) (16,182) (67,339) (86,649) Balance as of December 31, 2015- restated 144,904 22,200 150,849 317,953 Income (loss) for the year - restated 2,425 14,736 (38,461) (21,300) Other comprehensive income 65 - - 65 Deliberation of additional dividends proposed - - (23,072) (23,072) Distribution of dividends with retained earnings - (9,342) - (9,342) Dividends (576) (3,684) - (4,260) Balance as of December 31, 2016 - restated 146,818 23,910 89,316 260,044 Income (loss) for the year 55,837 28,866 (74) 84,629 Other comprehensive income (123) - - (123) Deliberation of additional dividends proposed - (11,053) - (11,053) Dividends (7,631) (23,205) - (30,836) Balance as of December 31, 2017 194,901 18,518 89,242 302,661
Assets, Liabilities and Profit or Loss of the Main Joint Ventures	Voltalia Costa Oeste Marumbi Transmissora Sul Brasileira Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira 12.31.2017 . ASSETS 155,272 99,028 162,155 659,464 230,743 466,783 2,774,973 1,428,247 1,698,213 1,722,063 952,670 Current assets 2,141 7,791 10,314 56,604 22,895 44,594 297,331 139,920 233,065 107,568 6,046 Cash and cash equivalents 3 2,685 1,949 25,547 1,626 2,224 116,256 34,364 29,066 96,244 5,169 Other current assets 2,138 5,106 8,365 31,057 21,269 42,370 181,075 105,556 203,999 11,324 877 Noncurrent assets 153,131 91,237 151,841 602,860 207,848 422,189 2,477,642 1,288,327 1,465,148 1,614,495 946,624 . LIABILITIES 155,272 99,028 162,155 659,464 230,743 466,783 2,774,973 1,428,247 1,698,213 1,722,063 952,670 Current liabilities 2,214 3,817 6,386 220,845 23,608 71,563 140,515 71,818 124,764 12,630 9,706 Financial liabilities - 3,124 5,220 212,618 7,427 13,240 48,686 32,627 53,317 - - Other current liabilities 2,214 693 1,166 8,227 16,181 58,323 91,829 39,191 71,447 12,630 9,706 Noncurrent liabilities - 29,239 49,093 116,818 92,774 163,790 928,706 502,713 911,107 792,519 534,764 Financial liabilities - 24,751 38,651 106,174 64,081 103,755 712,198 388,806 638,779 703,897 439,192 Other noncurrent liabilities - 4,488 10,442 10,644 28,693 60,035 216,508 113,907 272,328 88,622 95,572 Equity 153,058 65,972 106,676 321,801 114,361 231,430 1,705,752 853,716 662,342 916,914 408,200 STATEMENT OF INCOME Net operating income - 11,837 19,498 53,374 (2,904) (14,460) 403,891 208,444 320,302 588,123 392,766 Operating costs and expenses (113) (15,765) (29,086) (63,752) (5,194) (4,245) (183,660) (93,369) (150,984) (434,779) (347,771) Financial results 9 (1,841) (3,140) (26,994) (6,017) (9,070) (47,331) (36,981) (59,132) (94,512) (35,207) Equity in income of subsidiaries (1,048) - - - - - - - - - - Income tax and social contribution - 737 807 12,330 5,908 9,709 (55,808) (26,303) (40,717) (19,955) (1,871) Net income (loss) (1,152) (5,032) (11,921) (25,042) (8,207) (18,066) 117,092 51,791 69,469 38,877 7,917 Other comprehensive income - - - - - - - - - - - Total comprehensive income (1,152) (5,032) (11,921) (25,042) (8,207) (18,066) 117,092 51,791 69,469 38,877 7,917 Investment interest - % 49.0 51.0 80.0 20.0 49.0 49.0 49.0 49.0 24.5 50.1 49.0 Investment book value 74,998 33,646 85,341 64,360 56,037 113,401 835,819 418,320 162,273 459,374 200,018 Dominó (a) Voltalia Costa Oeste Marumbi Transmissora Sul Brasileira Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira 12.31.2016 . ASSETS 180,049 156,422 112,601 185,888 696,381 255,276 513,186 2,583,118 1,247,036 1,284,733 1,050,330 525,446 Current assets 24,725 2,177 9,892 12,614 51,963 26,820 49,355 273,185 107,429 41,648 59,160 1,242 Cash and cash equivalents 5,340 41 4,323 3,324 23,295 1,435 115 118,196 16,284 3,051 47,792 157 Other current assets 19,385 2,136 5,569 9,290 28,668 25,385 49,240 154,989 91,145 38,597 11,368 1,085 Noncurrent assets 155,324 154,245 102,709 173,274 644,418 228,456 463,831 2,309,933 1,139,607 1,243,085 991,170 524,204 . LIABILITIES 180,049 156,422 112,601 185,888 696,381 255,276 513,186 2,583,118 1,247,036 1,284,733 1,050,330 525,446 Current liabilities 13,669 2,212 8,003 17,760 33,949 26,776 76,137 120,886 41,099 83,078 523,351 140,759 Financial liabilities - - 3,110 5,190 25,153 7,387 13,188 52,625 9,928 45,939 489,017 65,697 Other current liabilities 13,669 2,212 4,893 12,570 8,796 19,389 62,949 68,261 31,171 37,139 34,334 75,062 Noncurrent liabilities - - 31,594 49,531 315,589 105,934 187,554 845,764 391,712 600,784 63,427 54,373 Financial liabilities - - 27,426 43,171 308,859 70,633 115,732 747,709 378,528 561,700 - - Other noncurrent liabilities - - 4,168 6,360 6,730 35,301 71,822 98,055 13,184 39,084 63,427 54,373 Equity 166,380 154,210 73,004 118,597 346,843 122,566 249,495 1,616,468 814,225 600,871 463,552 330,314 . STATEMENT OF INCOME Net operating income - - 20,433 37,559 56,553 38,148 64,428 433,833 310,380 322,855 570,237 337,614 Operating costs and expenses (969) (122) (3,341) (11,906) (12,042) (4,008) (2,851) (237,779) (204,412) (185,789) (497,852) (321,966) Financial results (24,062) 5 (1,213) (3,596) (32,674) (6,432) (10,934) (66,462) (73,693) (58,703) (80,255) 225 Equity in income of subsidiaries 101,543 8,987 - - - - - - - - - - Income tax and social contribution - - (1,426) (1,822) (2,810) (11,355) (18,125) (44,061) (9,429) (25,924) 2,724 (5,354) Net income 76,512 8,870 14,453 20,235 9,027 16,353 32,518 85,531 22,846 52,439 (5,146) 10,519 Other comprehensive income (9,669) - - - - - - - - - - - Total comprehensive income 66,843 8,870 14,453 20,235 9,027 16,353 32,518 85,531 22,846 52,439 (5,146) 10,519 Investment interest - % 49.0 49.0 51.0 80.0 20.0 49.0 49.0 49.0 49.0 24.5 50.1 49.0 Investment book value 81,526 75,563 37,232 94,878 69,369 60,057 122,253 792,069 398,969 147,213 232,240 161,855 (a) Balances adjusted to accounting practices.
Assets, Liabilities and Profit or Loss of the Main Associates	Dona Francisca Foz do Chopim 12.31.2017 12.31.2016 12.31.2017 12.31.2016 ASSETS 138,079 151,563 61,163 48,937 Current assets 10,304 19,311 21,553 11,043 Noncurrent assets 127,775 132,252 39,610 37,894 . LIABILITIES 138,079 151,563 61,163 48,937 Current liabilities 4,144 5,306 1,808 2,336 Noncurrent liabilities 4,443 3,982 22,776 7,553 Equity 129,492 142,275 36,579 39,048 . STATEMENT OF INCOME Net operating income 70,716 70,208 40,441 40,762 Operating costs and expenses (30,379) (34,074) (21,124) (10,130) Financial income (expense) 835 1,453 809 795 Income tax and social contribution (2,632) (3,275) (1,547) (1,580) Net income 38,540 34,312 18,579 29,847 Other comprehensive income - - - - Total comprehensive income 38,540 34,312 18,579 29,847 Investment interest - % 23.0303 23.0303 35.77 35.77 Investment book value 29,821 32,766 13,084 13,967

19. Property, Plant and Equip67

19. Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment Tables
Property, Plant and Equipment	Accumulated Accumulated Cost depreciation 12.31.2017 Cost depreciation 12.31.2016 In service Reservoirs, dams and aqueducts 6,638,348 (4,071,621) 2,566,727 6,595,895 (3,912,383) 2,683,512 Machinery and equipment 5,320,736 (2,654,801) 2,665,935 5,309,674 (2,645,702) 2,663,972 Buildings 1,500,144 (989,221) 510,923 1,498,841 (954,470) 544,371 Land 277,665 (15,287) 262,378 277,112 (12,351) 264,761 Vehicles and aircraft 59,101 (48,759) 10,342 60,914 (45,243) 15,671 Furniture and tools 16,990 (11,476) 5,514 16,771 (10,989) 5,782 (-) Provision for impairment (19.9) (4,986) - (4,986) (77,318) - (77,318) (-) Special Obligations (56) 18 (38) (56) 10 (46) 13,807,942 (7,791,147) 6,016,795 13,681,833 (7,581,128) 6,100,705 In progress Cost 5,023,013 - 5,023,013 3,969,703 - 3,969,703 (-) Provision for impairment (19.9) (1,210,358) - (1,210,358) (1,136,105) - (1,136,105) 3,812,655 - 3,812,655 2,833,598 - 2,833,598 17,620,597 (7,791,147) 9,829,450 16,515,431 (7,581,128) 8,934,303
Changes in Property, Plant and Equipment	Balance as of January 1, 2017 Additions / (Reversal) of impairment Depreciation Loss on disposal Transfers Balance as of December 31, 2017 In service Reservoirs, dams and aqueducts 2,683,512 - (144,484) (2,160) 29,859 2,566,727 Machinery and equipment 2,663,971 - (188,988) (37,685) 228,637 2,665,935 Buildings 544,372 - (36,347) (773) 3,671 510,923 Land 264,761 - (2,935) (3) 555 262,378 Vehicles and aircraft 15,671 - (5,492) (6) 169 10,342 Furniture and tools 5,782 - (803) (12) 547 5,514 (-) Provision for impairment (19.9) (77,318) 72,332 - - - (4,986) (-) Special Obligations (46) - 8 - - (38) 6,100,705 72,332 (379,041) (40,639) 263,438 6,016,795 In progress Cost 3,969,703 1,318,336 - (23,869) (241,157) 5,023,013 (-) Provision for impairment (19.9) (1,136,105) (74,253) - - - (1,210,358) 2,833,598 1,244,083 - (23,869) (241,157) 3,812,655 8,934,303 1,316,415 (379,041) (64,508) 22,281 9,829,450 Balance as of January 1, 2016 Additions Depreciation Loss on disposal Transfers Balance as of December 31, 2016 In service Reservoirs, dams and aqueducts 2,830,290 - (142,986) (555) (3,237) 2,683,512 Machinery and equipment 2,855,110 - (185,254) (11,143) 5,259 2,663,972 Buildings 581,554 - (37,246) (1,971) 2,034 544,371 Land 267,623 - (2,935) (7) 80 264,761 Vehicles and aircraft 20,205 - (4,861) (142) 469 15,671 Furniture and tools 6,236 - (835) (4) 385 5,782 (-) Provision for impairment (19.9) (15,095) (62,223) - - - (77,318) (-) Special Obligations (14) - 8 - (40) (46) 6,545,909 (62,223) (374,109) (13,822) 4,950 6,100,705 In progress Cost 2,851,078 1,301,856 - (13,580) (169,651) 3,969,703 (-) Provision for impairment (19.9) (704,305) (431,800) - - - (1,136,105) 2,146,773 870,056 - (13,580) (169,651) 2,833,598 8,692,682 807,833 (374,109) (27,402) (164,701) 8,934,303
Average Depreciation Rates	Average rate of depreciation (%) 31.12.2017 31.12.2016 Generation General equipment 6.33 6.31 Machinery and equipment 3.59 2.29 Generators 3.21 3.04 Reservoirs, dams and ducts 2.11 2.13 Hydraulic turbines 2.61 2.57 Gas and steam turbines 2.30 2.30 Water cooling and treatment 4.00 3.99 Gas conditioner 4.00 3.66 Wind power plant unit 3.85 3.85 Central management Buildings 3.33 3.33 Machinery and office equipment 6.25 6.25 Furniture and fixtures 6.25 6.25 Vehicles 14.29 14.29 Telecommunications Transmission equipment 6.36 6.90 Terminal equipment 12.09 13.41 Infrastructure 7.45 7.43
Joint Operations Property, Plant and Equipment	Share Annual average Joint operations Copel GeT (%) depreciation rate (%) 12.31.2017 12.31.2016 In service HPP Mauá (Consórcio Energético Cruzeiro do Sul) 51.0 859,917 859,917 (-) Accumulated depreciation 3.43 (147,086) (117,625) 712,831 742,292 In progress HPP Baixo Iguaçu (19.7.1) 30.0 640,178 390,420 640,178 390,420 1,353,009 1,132,712
Impairment balances	Property, Plant and Equipment Value in use Cost Depreciation Impairment Projects HPP Colíder (a) 2,217,391 (1,859) (683,021) 1,532,511 Wind power complex Cutia (a) 1,083,474 - (224,510) 858,964 Wind power complex Bento Miguel (a) 217,121 - (98,231) 118,890 Consórcio Tapajós (b) 14,464 - (14,464) - Power plants in Paraná (a) 864,761 (59,743) (195,118) 609,900 4,397,211 (61,602) (1,215,344) 3,120,265 (a) Under construction (b) Project under development
Impairment of Property, Plant and Equipment	Balance as of Impairment at the year Balance as of Impairment at the year Balance as of January 1, 2016 December 31, 2016 December 31, 2017 In service UEG Araucária (19.9.1) - (69,073) (69,073) 69,073 - Power plants in Paraná (19.9.2) (15,095) 6,850 (8,245) 3,259 (4,986) (15,095) (62,223) (77,318) 72,332 (4,986) In progress HPP Colíder (19.9.3) (642,551) 47,062 (595,489) (87,532) (683,021) Wind power complex Cutia (19.9.4) - (232,827) (232,827) 8,317 (224,510) Wind power complex Bento Miguel (19.9.4) - (81,637) (81,637) (16,594) (98,231) Consórcio Tapajós - (14,464) (14,464) - (14,464) Power plants in Paraná (19.9.2) (61,754) (149,934) (211,688) 21,556 (190,132) (704,305) (431,800) (1,136,105) (74,253) (1,210,358) (719,400) (494,023) (1,213,423) (1,921) (1,215,344)
Impairment risk	Cash generating unit VR/VC-1 VR/VC-1 Impairment Risk Discount rate VR/VC-1 (5% Variation) (10% Variation) Complexo EOL São Bento 7.11% 55.28% 50.63% 46.22% - Complexo EOL Brisa I 7.11% 37.47% 33.37% 29.47% - Complexo EOL Brisa II 7.11% 8.26% 4.32% 0.60% - Complexo EOL Voltalia (a) 7.11% 0.95% -1.99% -4.80% 10,772 Hydric Assets Foz do Areia 8.11% 422.35% 416.91% 411.56% - Segredo 8.11% 229.15% 222.11% 215.32% - Caxias 8.11% 192.16% 185.52% 179.11% - Guaricana 8.11% 63.71% 61.10% 58.55% - Chaminé 8.11% 87.54% 84.92% 82.36% - Chopim I 8.11% 149.27% 142.63% 136.28% - São Jorge 8.11% 55.49% 53.29% 51.13% - Melissa 8.11% 122.19% 116.80% 111.63% - Desvio do Rio Jordão 8.11% 229.15% 222.11% 215.32% - Palmas 8.11% 72.85% 67.51% 62.44% - Elejor 8.11% 172.07% 165.68% 159.59% - (a) Impairment value of the Complex as a whole. The write-off of Copel’s impairment loss consists only of the authorization rights on acquisition of R$10,772 thousand (balance at December 31, 2017).

20. Intangible Assets (Tables)

20. Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets Tables
Inangible assets	12.31.2017 12.31.2016 Distribution concession agreement (20.1) 5,750,873 5,513,381 Generation concession agreements/ authorization (20.2) 619,221 663,712 Concession agreement - gas distribution (20.3) 43,888 238,509 Others (20.4) 38,842 44,210 6,452,824 6,459,812
Changes in Intangible Assets	20.1 Distribution concession agreement . Special liabilities in service in progress in service in progress Total Balance as of January 1, 2016 7,230,163 773,107 (2,830,995) (40,763) 5,131,512 Acquisitions - 892,693 - - 892,693 Customers contributions - - - (122,809) (122,809) Provision for claims added to the cost of the works - 3,430 - - 3,430 Transfers for accounts receivable related to concession (2,230) (56,740) - - (58,970) Capitalizations for intangible in service 743,351 (743,351) (135,104) 135,104 - Amortization of quotas - concession and authorization (a) (395,255) - 121,075 - (274,180) Amortization of quotas - PIS/Pasep and Cofins credits (11,270) - - - (11,270) Amortization of quotas appropriated in the cost of the work (292) 292 - - - Loss on disposal (27,309) (19,716) - - (47,025) Balance as of December 31, 2016 7,537,158 849,715 (2,845,024) (28,468) 5,513,381 Acquisitions - 757,709 - - 757,709 Customers contributions 628 - (579) (125,983) (125,934) Provision for claims added to the cost of the works - (1,587) - - (1,587) Transfers for accounts receivable related to concession (Note 10.1) - (56,853) - - (56,853) Capitalizations for intangible in service 822,472 (822,472) (128,351) 128,351 - Amortization of quotas - concession (a) (411,575) - 125,740 - (285,835) Amortization of quotas - PIS/Pasep and Cofins credits (11,014) - - - (11,014) Loss on disposal (29,704) (12,066) 2,776 - (38,994) Balance as of December 31, 2017 7,907,965 714,446 (2,845,438) (26,100) 5,750,873 (a) Amortization during the concession as of the start of commercial operations of the enterprises or based on the useful life of the assets, of the two the shortest. 20.2 Generation concession agreement . Concession contract (a) Concession and in service in progress authorization rights Total Balance as of January 1, 2016 242,298 5,557 416,272 664,127 ANEEL grant - use of public property - 742 - 742 Renegotiation of hydrological risk - GSF 26,872 - - 26,872 Amortization of quotas - concession and authorization (a) (14,890) - (13,139) (28,029) Balance as of December 31, 2016 254,280 6,299 403,133 663,712 ANEEL grant - use of public property - 678 - 678 Amortization of quotas - concession and authorization (b) (17,837) - (13,139) (30,976) Transfers to property, plant and equipment - - (14,193) (14,193) Balance as of December 31, 2017 236,443 6,977 375,801 619,221 (a) Includes the balances of use of public asset and hydrological risk renegotiation. (b) Amortization during the concession/authorization as of the start of commercial operations of the enterprises. 20.3 Concession agreement - gas distribution . in service in progress Total Balance as of January 1, 2016 187,608 119,100 306,708 Acquisitions - 25,847 25,847 Transfers for accounts receivable related to concession - (68,737) (68,737) Capitalizations for intangible in service 35,934 (35,934) - Amortization of quotas - concession and authorization (a) (25,251) - (25,251) Loss on disposal (20) (38) (58) Balance as of December 31, 2016 198,271 40,238 238,509 Acquisitions - 13,745 13,745 Transfers for accounts receivable related to concession (154,908) (24,501) (179,409) Capitalizations for intangible in service 10,011 (10,011) - Amortization of quotas - concession (a) (28,753) - (28,753) Loss on disposal (204) - (204) Balance as of December 31, 2017 24,417 19,471 43,888 (a) Amortization during the concession as of the start of commercial operations of the enterprises or based on the useful life of the assets, of the two the shortest. 20.4 Other intangible assets . in service in progress Total Balance as of January 1, 2016 22,853 19,876 42,729 Acquisitions - 10,187 10,187 Transfers from property, plant and equipment 25 341 366 Transfers from investments - 122 122 Transfers from accounts receivable related to concession 150 - 150 Capitalizations for intangible in service 11,690 (11,690) - Amortization of quotas (a) (8,936) - (8,936) Amortization of quotas - PIS/Pasep and Cofins credits (57) - (57) Loss on disposal - (351) (351) Balance as of December 31, 2016 25,725 18,485 44,210 Acquisitions - 6,932 6,932 Transfers from property, plant and equipment 105 - 105 Capitalizations for intangible in service 5,744 (5,744) - Amortization of quotas (a) (8,809) - (8,809) Amortization of quotas - PIS/Pasep and Cofins credits (54) - (54) Loss on disposal (18) (3,524) (3,542) Balance as of December 31, 2017 22,693 16,149 38,842 (a) Annual amortization rate: 20%.

21. Payroll, Social Charges a69

21. Payroll, Social Charges and Accruals (Tables)	12 Months Ended
	Dec. 31, 2017
Payroll Social Charges And Accruals Tables
Payroll, Social Charges and Accruals	12.31.2017 12.31.2016 Social security liabilities Taxes and social contribution 49,748 50,016 Social security charges on paid vacation and 13th salary 32,686 35,570 82,434 85,586 Labor liabilities Payroll, net 1,796 835 Vacation 106,450 111,021 Profit sharing 68,817 64,814 Voluntary termination 38,642 25,532 Profit sharing 15,828 9 231,533 202,211 313,967 287,797

22. Suppliers (Tables)

22. Suppliers (Tables)	12 Months Ended
	Dec. 31, 2017
Suppliers Tables
Suppliers	12.31.2017 12.31.2016 Energy supplies 986,689 673,442 Materials and supplies 521,969 399,576 Natural gas for resale 101,026 132,985 Charges for use of grid system 117,362 86,347 1,727,046 1,292,350 Current 1,683,577 1,255,639 Noncurrent 43,469 36,711

23. Loans and Financing (Tables

23. Loans and Financing (Tables)	12 Months Ended
	Dec. 31, 2017
Loans And Financing Tables
Loans and Financing	Issue Number of Final Annual rate p.y. Finance Contracts Company Date installment maturity (interest + commission) charges Principal 12.31.2017 12.31.2016 Foreign currency National Treasury Department - STN (Secretaria do Tesouro Nacional) (1) Par Bond Copel 05.20.1998 1 04.11.2024 6.0% + 0.20% Half-yearly 17,315 52,768 53,498 (1) Discount Bond Copel 05.20.1998 1 04.11.2024 1.1875%+0.20% Half-yearly 12,082 36,502 37,007 Total foreign currency 89,270 90,505 Local currency Banco do Brasil (2) 21/02155-4 Copel DIS 09.10.2010 2 08.15.2018 109.0% of DI Half-yearly 116,667 60,049 122,713 (3) 21/02248-8 Copel DIS 06.22.2011 2 05.16.2018 109.0% of DI Half-yearly 150,000 75,601 152,314 (4) CCB 21/11062X Copel DIS 08.26.2013 3 07.27.2018 106.0% of DI Half-yearly 151,000 51,932 151,359 (5) CCB 330.600.773 Copel DIS 07.11.2014 3 07.11.2019 111.8% of DI Half-yearly 116,667 80,699 124,170 (6) CFX 17/35959-7 Copel DIS 05.16.2017 2 05.06.2019 12.0% Quarterly 75,000 75,291 - (7) CCB 21/00851-5 Copel DIS 06.30.2017 2 06.13.2019 11.0% Quarterly 38,889 38,241 - (8) CCB 17/35960-0 Copel DIS 07.27.2017 2 07.17.2019 11.0% Quarterly 50,333 51,073 - (9) CFX 17/35958-9 Copel DIS 08.15.2017 2 08.05.2019 11.0% Quarterly 58,333 58,636 - (10) NCI 330.600.132 Copel 02.28.2007 3 02.28.2019 107.8% of DI Half-yearly 231,000 157,707 241,312 (11) NCI 330.600.151 Copel 07.31.2007 3 07.31.2017 111.0% of DI Half-yearly 18,000 - 6,366 (12) CCB 306.401.381 Copel 07.21.2017 3 07.21.2020 120.0% of DI Half-yearly 640,005 660,949 677,177 (13) NCI 306.401.445 Copel 02.24.2017 2 02.15.2020 124.5% of DI Half-yearly 77,000 78,186 - 1,388,364 1,475,411 Eletrobras (14) 980/95 Copel DIS 12.22.1994 80 11.15.2018 8.0% Quarterly 11 3 5 (14) 981/95 Copel DIS 12.22.1994 80 08.15.2019 8.0% Quarterly 1,169 115 180 (14) 982/95 Copel DIS 12.22.1994 80 02.15.2020 8.0% Quarterly 1,283 48 71 (14) 983/95 Copel DIS 12.22.1994 80 11.15.2020 8.0% Quarterly 11 77 103 (14) 984/95 Copel DIS 12.22.1994 80 11.15.2020 8.0% Quarterly 14 33 44 (14) 985/95 Copel DIS 12.22.1994 80 08.15.2021 8.0% Quarterly 61 23 29 (15) 142/06 Copel DIS 05.11.2006 120 09.30.2018 5.0% + 1.0% Monthly 74,340 2,730 6,369 (15) 206/07 Copel DIS 03.03.2008 120 08.30.2020 5.0% + 1.0% Monthly 109,642 23,746 32,648 (15) 273/09 Copel DIS 02.18.2010 120 12.30.2022 5.0% + 1.5% Monthly 63,944 8,222 9,866 34,997 49,315 Caixa Econômica Federal (15) 415.855-22/14 Copel DIS 03.31.2015 120 12.08.2026 6.0% Monthly 2,844 5,087 5,631 (16) 3153-352 Copel DIS 11.01.2016 36 01.15.2022 5.5 % above TJLP Quarterly 489 498 - 5,585 5,631 Finep (17) 21120105-00 Copel TEL 07.17.2012 81 10.15.2020 4% Monthly 35,095 8,855 11,983 (17) 21120105-00 Copel TEL 07.17.2012 81 10.15.2020 3.5% + TR Monthly 17,103 7,482 10,043 16,337 22,026 BNDES (18) 820989.1 Copel GeT 03.17.2009 179 01.15.2028 1.63% above TJLP Monthly 169,500 118,370 128,722 (19) 1120952.1-A Copel GeT 12.16.2011 168 04.15.2026 1.82% above TJLP Monthly 42,433 26,078 28,895 (20) 1120952.1-B Copel GeT 12.16.2011 168 04.15.2026 1.42% above TJLP Monthly 2,290 1,407 1,559 (21) 1220768.1 Copel GeT 09.28.2012 192 07.15.2029 1.36% above TJLP Monthly 73,122 55,357 59,493 (22) 13211061 Copel GeT 12.04.2013 192 10.15.2031 1.49% above TJLP Monthly 1,041,155 871,022 923,982 (23) 13210331 Copel GeT 12.03.2013 168 08.15.2028 1.49% and 1.89% above TJLP Monthly 17,644 13,878 15,017 (24) 15206041 Copel GeT 12.28.2015 168 06.15.2030 2.42% above TJLP Monthly 34,265 25,899 27,666 (25) 15205921 Copel GeT 12.28.2015 168 12.15.2029 2.32% above TJLP Monthly 21,584 15,734 16,860 (26) 14205611-A Copel DIS 12.15.2014 72 01.15.2021 2.09% p.y. above TJLP Monthly 41,583 21,266 27,893 (26) 14205611-B Copel DIS 12.15.2014 6 02.15.2021 2.09 p.y. above TR BNDES Annual 17,821 15,384 18,735 (27) 14205611-C Copel DIS 12.15.2014 113 06.15.2024 6% p.y. Monthly 78,921 50,949 58,787 (28) 14205611-D Copel DIS 12.15.2014 57 02.15.2021 TJLP Monthly 750 29 38 (29) 14212711 Santa Maria 06.01.2015 192 08.15.2031 1.66% p.y. above TJLP Monthly 59,462 51,578 54,734 (29) 14212721 Santa Helena 06.01.2015 192 08.15.2031 1.66% p.y. above TJLP Monthly 64,520 55,932 59,355 (30) 11211521 GE Farol 03.19.2012 192 06.15.2030 2.34% p.y. above TJLP Monthly 54,100 48,742 52,053 (30) 11211531 GE Boa Vista 03.19.2012 192 06.15.2030 2.34% p.y. above TJLP Monthly 40,050 36,034 38,482 (30) 11211541 GE S.B. do Norte 03.19.2012 192 06.15.2030 2.34% p.y. above TJLP Monthly 90,900 81,723 87,275 (30) 11211551 GE Olho D'Água 03.19.2012 192 06.15.2030 2.34% p.y. above TJLP Monthly 97,000 87,278 93,229 1,576,660 1,692,775 (31) Promissory notes Copel GeT 12.29.2015 1 12.18.2017 117% of DI Single installment 500,000 - 581,909 (32) Promissory notes Copel GeT 05.12.2017 1 05.12.2019 117% of DI Single installment 500,000 529,919 - 529,919 581,909 Banco do Brasil BNDES Transfer (33) 21/02000-0 Copel GeT 04.16.2009 179 01.15.2028 2.13% above TJLP Monthly 169,500 118,373 128,721 118,373 128,721 Total local currency 3,670,235 3,955,788 3,759,505 4,046,293 Current 784,666 1,470,742 Noncurrent 2,974,839 2,575,551 Allocation: (1) The restructuring of medium and long-term debt in connection with the financing received under Law No. 4,131/1962. (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Working capital. (14) National Program for Watering - Proni. (15) Rural Electricity Program - Luz para Todos. (16) Operation for the acquisition of machinery and/or equipment and IT and automation equipment. (17) BEL project - ultra wide band intranet service (Ultra Wide Band - UWB). (18) (33) Construction of the Mauá Hydroelectric Power Plant and its transmission system, in consortium with Eletrosul. (19) Implementation of transmission line between substations Foz do Iguaçu and Cascavel Oeste. (20) Purchase of machinery and equipment for implementation of the transmission line described above. (21) Implementation of Cavernoso II SHP. (22) Implementation of HPP Colíder and associated transmission system. (23) Implementation of the 230/138kV Cerquilho III Substation. (24) Implementation of transmission line Assis – Paraguaçu Paulista II. (25) Implementation of transmission lines Londrina – Figueira and Salto Osório – Foz do Chopim C2. (26) Investment in preservation of businesses, improvements, operational support and general investments in expansion. (27) National machinery and equipment accredited by BNDES. (28) Implementation, expansion and consolidation of projects and Enterprises Social Investment Programs (ISE). (29) (30) Construction and implementation of wind generating plant. (31) Payment of grant – auction 012/2015, relative to HPP GPS. (32) Payment of the first installment of Copel’s debentures and working capital improvement of Copel GeT. Guarantees: (1) Company’s centralized revenues account. Deposited Collateral (23.1). (2) (3) Pledge until 360 days. (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (20) Credit assignment. (14) (15) Own revenue, supported by power of attorney granted by a public instrument, and the issue of promissory notes and commercial duplicates equal to the number of installments falling due. (16) Fiduciary assignment of trade notes. (17) Withhold the amounts from the checking account in which revenues are deposited. (18) (21) (33) Total revenue from the sale and/or transaction of CCEAR energy, related to the project, through Concession Agreement of Attachment of Revenues, Account Management and Other Covenants. (19) (20) Fiduciary assignment of rights under the Concession Agreement No. 027/2009-ANEEL, Transmission Service Provision Contract No. 09/2010-ONS and contracts for use of Transmission System, signed by the ONS, the Dealerships and the Transmission System users, including the total income from the provision of transmission services. (22) Fiduciary assignment of rights under the Concession Agreement No. 01/2011MME-HPP Colíder and fiduciary assignment due to the Purchase and Sale of Energy (CCVEE) between Copel and BRF - Brasil Foods S.A. (23) Fiduciary assignment of rights under the Public Service Concession Agreement for Electric Power Transmission No. 015/2010-ANEEL, signed between Copel and the Federal Government. (24) Assignment of credit rights deriving from Concession Agreement No. 002/2013 - ANEEL. (25) Assignment of credit rights deriving from Concession Agreement No. 022/2012 - ANEEL. (26) (27) (28) Surety of Companhia Paranaense de Energia; fiduciary assignment of income and indemnity rights of the concession. (29) Guarantee from Companhia Paranaense de Energia; pledge of shares; assignment of credit rights deriving from Electricity Agreement Reservation No. 153/2011; assignment of revenues arising from the project. (30) Pledge of shares (GE Farol, GE Boa Vista, GE São Bento do Norte and GE Olho D'Água); assignment of receivables arising from the sale of electricity produced by the project; assignment of machinery and equipment assembled or built with the funds pegged to it. (31) (32) Surety of Companhia Paranaense de Energia.
Loans and Financing by Currency and Index	12.31.2017 % 12.31.2016 % Foreign currency - change in currencies in the period (%) U.S. Dollar (1.32) 89,270 2.37 90,505 2.24 89,270 2.37 90,505 2.24 Local currency - accumulated index in the period (%) CDI 6.89 1,695,042 45.09 2,057,320 50.84 TJLP 7.00 1,629,198 43.34 1,743,974 43.10 TR 0.00 22,866 0.61 28,778 0.71 Without indexer - 323,129 8.59 125,716 3.11 3,670,235 97.63 3,955,788 97.76 3,759,505 100.00 4,046,293 100.00
Maturity of Noncurrent Installments	12.31.2017 Foreign currency Local currency Total 2019 - 1,219,313 1,219,313 2020 - 407,504 407,504 2021 - 141,144 141,144 2022 - 136,801 136,801 2023 - 135,156 135,156 After 2023 88,485 846,436 934,921 88,485 2,886,354 2,974,839
Changes in Loans and Financing	Foreign currency Local currency Total Balance as of January 1, 2016 104,434 3,972,626 4,077,060 Funding - 93,806 93,806 Charges 3,909 448,161 452,070 Monetary and exchange variations (13,878) 26,336 12,458 Amortization - principal - (226,973) (226,973) Payment - charges (3,960) (358,168) (362,128) Balance as of December 31, 2016 90,505 3,955,788 4,046,293 Funding - 800,044 800,044 Charges 3,868 395,081 398,949 Monetary and exchange variations (1,184) 18,623 17,439 Amortization - principal - (971,187) (971,187) Payment - charges (3,919) (528,114) (532,033) Balance as of December 31, 2017 89,270 3,670,235 3,759,505
Financial Covenants	Company Contract Financial index Limit Copel GeT BNDES Finem No. 820989.1 - Mauá EBITDA / Net financial results ≥ 1.3 Banco do Brasil No. 21/02000-0 - Mauá 3 rd Consolidated net debt / Consolidated EBITDA ≤ 3.5 Debt service coverage ratio ≥ 1.5 Copel DIS BNDES Finem No. 14205611 Financial indebtedness / adjusted EBITIDA ≤ 5.0 Santa Maria BNDES Finem No. 14212711 Debt service coverage ratio ≥ 1.3 Santa Helena BNDES Finem No. 14212721 São Bento Energia, Investimento e Participações BNDES Assignment Agreement Debt service coverage ratio ≥ 1.3 GE Boa Vista S.A. BNDES Finem No. 11211531 GE Farol S.A. BNDES Finem No. 11211521 GE Olho D´Água S.A. BNDES Finem No. 11211551 GE São Bento do Norte S.A. BNDES Finem No. 11211541 Financing for businesses - Finem

24. Debentures (Tables)

24. Debentures (Tables)	12 Months Ended
	Dec. 31, 2017
Debentures Tables
Debentures	Issue Number of Maturity Annual rate p.y. Issue Company Date installment initial final (interest) Principal 12.31.2017 12.31.2016 (1) 5 th Copel 05.13.2014 3 05.13.2017 05.13.2019 111.5% of DI 1,000,000 672,537 1,017,099 (2) 6 th Copel 06.29.2017 1 - 06.28.2019 117.0% of DI 520,000 542,944 - (3) 1 st Copel GeT 05.15.2015 3 05.15.2018 05.15.2020 113.0% of DI 1,000,000 1,059,822 1,094,731 (4) 2 nd Copel GeT 07.13.2016 2 07.13.2018 07.13.2019 121.0% of DI 1,000,000 1,037,570 1,060,613 (5) 3 rd Copel GeT 10.20.2017 3 10.20.2020 10.20.2022 126.0% of DI 1,000,000 999,442 - (6) 1 st Copel DIS 10.30.2012 2 10.30.2016 10.30.2017 DI + Spread 0.99% p.y. 1,000,000 - 511,525 (7) 2 nd Copel DIS 10.27.2016 2 10.27.2018 10.27.2019 124.0% of DI 500,000 502,179 504,699 (8) 3 rd Copel DIS 10.20.2017 2 10.20.2021 10.20.2022 126.0% of DI 500,000 501,810 - (9) 1 st Copel TEL 10.15.2015 5 10.15.2020 10.15.2024 IPCA + 7.9633% p.y. 160,000 184,506 174,184 (10) 2 nd Copel TEL 07.15.2017 1 - 07.15.2022 IPCA + 5.4329 220,000 215,675 - (11) 2 nd (a) 03.24.2016 192 08.15.2016 07.15.2032 TJLP + 2.02% p.y. 147,575 135,662 143,407 (12) 2 nd (a) 03.24.2016 192 08.15.2016 07.15.2032 IPCA + 9.87% p.y. 153,258 145,786 151,781 (13) 2 nd Elejor 09.26.2013 60 10.26.2013 09.26.2018 DI + Spread 1.00% p.y. 203,000 30,370 70,984 (14) 1 st Compagás 06.15.2013 40 09.15.2015 12.15.2018 TJLP+1.7% p.y.+1.0% p.y. 62,626 19,214 38,018 (15) 2 nd Compagás 04.15.2016 57 07.15.2017 12.15.2021 TJLP/Selic + 2.17% p.y. 33,620 23,461 23,768 6,070,978 4,790,809 Current 1,632,062 1,131,198 Noncurrent 4,438,916 3,659,611 (a) Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus IV e Ventos de Santo Uriel. Characteristics: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (13) Simple debentures, single series, not convertible into shares, unsecured, for public distribution with restricted placement efforts, according to CVM No. 476. (11) Simple debentures, 1 st (12) Simple debentures, 2 nd (14) (15) Simple floating debentures, issued privately in a single series and not convertible into shares. Finance charges: (1) Half-yearly interest - May and November. (2) Interest on the maturity of the agreement (3) Annual interest - May. (4) Annual interest - July. (5) (6) (8) (9) Half-yearly interest - April and October. (7) Annual interest - October. (10) Half-yearly interest - January and July. (11) (12) (13) Monthly interest. (14) (15) Quarterly interest - March, June, September and December. Allocation: (1) (2) (3) (4) (5) (6) (7) (8) Working capital or used to make investments in the issuer. (9) (10) Deployment, expansion and modernization of the telecommunication network. (11) (12) Implementation of wind farms and associated transmission systems. (13) Full settlement of the loan agreement with Copel. (14) (15) Fund investment plan of the issuer. Collaterals: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (13) Personal guarantee (11) (12) Real and personal guarantee and pledge of Copel Geração e Transmissão's shares. (14) (15) Floating Guarantor: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Copel. (13) Copel, at the ratio of 70% and Paineira Participações S.A., at the ratio of 30%. (14) (15) Compagás. Trustee: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (13) Pentágono S.A. DTVM. (11) (12) None. (14) (15) BNDES Participações S.A. - BNDESPAR.
Maturity of Noncurrent Installments	12.31.2017 2019 1,973,438 2020 695,598 2021 618,483 2022 867,060 2023 69,247 After 2023 215,090 4,438,916
Changes in Debentures	Balance as of January 1, 2016 3,683,928 Funding 1,822,965 Charges and monetary variations 617,126 Amortization - principal (785,239) Payment - charges (547,971) Balance as of December 31, 2016 4,790,809 Funding 2,242,521 Charges and monetary variations 575,468 Amortization - principal (915,005) Payment - charges (622,815) Balance as of December 31, 2017 6,070,978
Financial Covenants	Company Contract Financial index Limit Copel 5 th Consolidated net debt / Consolidated EBITDA Debt service coverage ratio ≤ 3.5 ≥ 1.5 6 th Copel GeT 1 st 2 nd 3 rd Copel DIS 2 nd 3 rd Copel TEL 1 st 2 nd Elejor 2 nd Consolidated net debt / Consolidated EBITDA ≤ 4.0 Debt service coverage ratio ≥ 1.2 Compagás 1 st Consolidated net debt / Consolidated EBITDA ≤ 3.5 2 nd General Indebtedness ≤ 0.7 Nova Asa Branca I 2 nd Debt service coverage ratio ≥ 1.3 Nova Asa Branca II Nova Asa Branca III Nova Eurus IV Ventos de Santo Uriel

25. Post-Employment Benefits (T

25. Post-Employment Benefits (Tables)	12 Months Ended
	Dec. 31, 2017
Post-employment Benefits Tables
Liabilities Under Post-Employment Benefits	12.31.2017 12.31.2016 Pension plans 1,069 1,252 Healthcare plans 865,034 768,613 866,103 769,865 Current 53,225 47,894 Noncurrent 812,878 721,971
Post-Employment Benefits Recognized in the Statement of Income	12.31.2017 12.31.2016 12.31.2015 Employees Pension plans 78,680 75,407 65,878 Healthcare plan - post-employment 97,511 129,647 143,236 Healthcare plan - active employees 81,617 75,578 61,927 (-) Transfers to construction in progress (21,901) (22,268) (19,094) 235,907 258,364 251,947 Management Pension plans 1,500 1,175 2,241 Healthcare plan 190 228 139 1,690 1,403 2,380 237,597 259,767 254,327
Changes in Post-Employment Benefits	Total Balance as of January 1, 2016 594,660 Appropriation of actuarial calculation 130,707 Pension and healthcare contributions 142,735 Adjustment related to actuarial gains (loss) 88,906 Amortizations (187,143) Balance as of December 31, 2016 769,865 Appropriation of actuarial calculation 97,511 Appropriation of pension and healthcare contributions 153,069 Adjustment related to actuarial gains (loss) 46,506 Amortizations (200,848) Balance as of December 31, 2017 866,103
Actuarial Assumptions	2017 2016 Real Nominal Real Nominal Economic Inflation p.y. - 4.50% - 5.15% Expected rate of discount/return p.y. Unified Plan 5.11% 9.84% 5.91% 11.37% Plan III 5.24% 9.97% 5.89% 11.34% Assistance Plan 5.20% 9.94% 5.89% 11.35% Salary growth Unified Plan p.y. 2.00% 6.59% 2.00% 7.25% Salary growth Plan III p.y. 1.50% 6.07% 2.00% 7.25% Demographic Mortality Table AT - 2000 AT - 2000 Mortality table of individuals with permanent disability WINKLEVOSS WINKLEVOSS Table of new disability benefit vested TASA 1927 A. VINDAS
Participants and Beneficiaries	Social Security Plans Unified Plan Plan III Assistance Plan 12.31.2017 12.31.2016 12.31.2017 12.31.2016 12.31.2017 12.31.2016 Number of active participants 37 39 8,540 8,663 8,172 8,456 Number of Inactive participants 4,435 4,463 3,509 3,363 7,703 7,546 Number of dependent people - - - - 23,081 23,745 Total 4,472 4,502 12,049 12,026 38,956 39,747
Life Expectancy	Unified Plan Plan III As of 12.31.2017 Retired participants 14.92 23.01 Pensioner participants 16.37 27.99 As of 12.31.2016 Retired participants 15.62 23.75 Pensioner participants 16.59 28.89
Actuarial Evaluation	Unified Plan Plan III Assistance Plan 12.31.2017 12.31.2016 Total liabilities or partially covered 5,352,894 1,734,568 1,035,957 8,123,419 7,450,113 Fair value of the plan assets (5,834,572) (1,821,055) (170,923) (7,826,550) (7,437,619) Plan coverage status (481,678) (86,487) 865,034 296,869 12,494 Unrecognized asset 481,678 86,487 - 568,165 756,119 - - 865,034 865,034 768,613
Changes in Actuarial Liabilities	Unified Plan Plan III Assistance Plan Present value of net actuarial obligations as of January 1, 2015 4,379,430 1,181,893 1,047,284 Cost of services 471 8,275 34,802 Cost of interest 559,366 146,595 127,622 Benefits paid (345,288) (93,670) (74,722) Actuarial (gain) losses (419,094) (72,565) (378,704) Present value of net actuarial obligations as of December 31, 2015 4,174,885 1,170,528 756,282 Cost of services 203 10,174 44,942 Cost of interest 601,259 170,531 108,465 Benefits paid (381,274) (109,146) (88,259) Actuarial (gain) losses 556,005 323,034 112,484 Present value of net actuarial obligations as of December 31, 2016 4,951,078 1,565,121 933,914 Cost of services 329 10,502 9,225 Cost of interest 563,257 176,878 105,987 Benefits paid (406,023) (122,841) (7) Actuarial (gain) losses 244,253 104,908 (13,162) Present value of net actuarial obligations as of December 31, 2017 5,352,894 1,734,568 1,035,957
Changes in Actuarial Assets	Unified Plan Plan III Assistance Plan Fair value of the Plan's assets as of January 1, 2015 4,562,547 1,201,802 149,696 Return estimated for assets 564,872 146,592 19,223 Contributions and distributions 36,294 8,275 - Benefits paid (345,288) (93,670) - Actuarial gain (losses) (330,875) (100,030) (6,289) Fair value of the Plan's assets as of December 31, 2015 4,487,550 1,162,969 162,630 Return estimated for assets 637,541 169,429 23,749 Contributions and distributions 25,724 10,174 - Benefits paid (381,274) (109,146) - Actuarial gain (losses) 709,261 560,090 (21,078) Fair value of the Plan's assets as of December 31, 2016 5,478,802 1,793,516 165,301 Return estimated for assets 546,699 202,691 23,934 Contributions and distributions 30,520 10,505 - Benefits paid (406,023) (122,841) - Actuarial gain (losses) 184,574 (62,816) (18,312) Fair value of the Plan's assets as of December 31, 2017 5,834,572 1,821,055 170,923
Estimated Net Periodic Plan Costs (Gains)	Unified Plan Plan III Assistance Plan 2018 Cost of current service 589 9,644 11,633 21,866 Estimated cost of interest 533,202 196,009 102,916 832,127 Expected return on plan assets (531,448) (205,782) (16,579) (753,809) Expected employee contributions (248) (9,644) - (9,892) Costs (income or loss) 2,095 (9,773) 97,970 90,292
Sensitivity Analysis	. Projected scenarios Increase by 1% Decrease in 1% Sensitivity of long-term interest rate Impacts on the obligations of the pension (444,891) 450,899 Impacts on the obligations of healthcare program (178,133) 181,222 Sensitivity of growth rate of the medical costs Impacts on the obligations of healthcare program 72,077 (67,341) Impact on cost of service for the following financial year of healthcare program 793 (741) Sensitivity of the service cost Impacts on the obligations of the pension (49) 50 Impacts on the obligations of healthcare program (1,961) 1,995
Benefits Payable	Unified Plan Plan III Assistance Plan Total 2018 395,584 128,975 41,454 566,013 2019 379,182 181,726 46,407 607,315 2020 362,032 184,824 45,972 592,828 2021 345,456 186,267 45,301 577,024 2022 329,172 186,851 44,509 560,532 2023 to 2057 3,271,908 2,945,247 590,068 6,807,223
Asset Allocation for Pension and Healthcare Plans	Goal for 2018 2017 Fixed income 87.5% 89.3% Variable income 6.2% 6.5% Loans 1.1% 1.3% Real estate 1.5% 1.7% Investment structuring 3.7% 1.2% 100.0% 100.0%
Fund Management Limits	Unified Plan Plan III target (%)(*) minimum (%) target (%) minimum (%) Fixed income 91.5% 77.0% 81.0% 59.0% Variable income 3.0% 1.0% 11.0% 7.0% Loans 0.5% 0.0% 2.0% 1.0% Real estate 2.0% 1.0% 1.0% 0.0% Investment structuring 3.0% 0.0% 5.0% 0.0% (*) Target based on the total investment of each plan. 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%.
Pension Plan Assets	Social Security Plans Unified Plan Plan III 12.31.2017 12.31.2016 12.31.2017 12.31.2016 Shares - 66 - 186 - 66 - 186

26. Customer Charges Due (Table

26. Customer Charges Due (Tables)	12 Months Ended
	Dec. 31, 2017
Customer Charges Due Tables
Customer Charges Due	12.31.2017 12.31.2016 Energy Development Account - CDE (a) 121,912 136,450 Tariff flags 22,427 - Global Reversal Reserve - RGR 5,686 5,262 150,025 141,712 (a) Aneel published Resolutions No. 2,002/2017, No. 2,204/2017 and No. 2,231/2017.

27. Research and Development 75

27. Research and Development and Energy Efficiency (Tables)	12 Months Ended
	Dec. 31, 2017
Research And Development And Energy Efficiency Tables
Investment in Research and Development (R&D) and the Energy Efficiency Program (EEP)	Amounts payable, before any related prepayments Amounts payable to regulatory agencies Other amounts payable Balance as of Balance as of 12.31.2017 12.31.2016 Research and Development - R&D National Fund for Scientific and Technological Development - FNDCT - 5,232 - 5,232 4,603 MME - 2,616 - 2,616 2,302 R&D 103,617 - 212,504 316,121 294,088 103,617 7,848 212,504 323,969 300,993 Energy efficiency program - EEP National Program of Electricity Conservation - Procel - 6,041 - 6,041 4,932 EEP 22,854 - 179,611 202,465 177,964 22,854 6,041 179,611 208,506 182,896 126,471 13,889 392,115 532,475 483,889 Current 282,766 231,513 Noncurrent 249,709 252,376
Changes in Research and Development and the Energy Efficiency Program	FNDCT MME P&D Procel PEE Total Balance as of January 1, 2016 5,762 2,882 252,828 - 137,521 398,993 Additions 25,535 12,768 25,534 4,804 31,398 100,039 Performance agreement - - - - 1,907 1,907 Selic interest rate (Note 34) - - 25,861 128 15,792 41,781 Payments (26,694) (13,348) - - - (40,042) Concluded projects - - (10,135) - (8,654) (18,789) Balance as of December 31, 2016 4,603 2,302 294,088 4,932 177,964 483,889 Additions 29,956 14,978 29,956 8,500 34,000 117,390 Performance agreement - - - - 1,363 1,363 Selic interest rate (Note 34) - - 19,544 (128) 14,929 34,345 Payments (29,327) (14,664) - (7,263) - (51,254) Concluded projects - - (27,467) - (25,791) (53,258) Balance as of December 31, 2017 5,232 2,616 316,121 6,041 202,465 532,475

28. Accounts Payable Related 76

28. Accounts Payable Related to Concession (Tables)	12 Months Ended
	Dec. 31, 2017
Accounts Payable Related To Concession Tables
Concession Charges for use of Public Property	Discount Annual Company Grant Signature Closing Rate Adjustment 12.31.2017 12.31.2016 (1) HPP Mauá Copel GeT 06.29.2007 07.03.2007 07.2042 5.65% p.y. IPCA 16,384 16,235 (2) HPP Colider Copel GeT 12.29.2010 01.17.2011 01.2046 7.74% p.y. IPCA 23,188 22,783 (3) HPP Baixo Iguaçu Copel GeT 07.19.2012 08.20.2012 01.2047 7.74% p.y. IPCA 6,977 6,299 (4) SHP Cavernoso Copel GeT 07.11.2013 07.11.2013 07.2018 7.74% p.y. IPCA 27 66 (5) HPP Apucaraninha Copel GeT 07.11.2013 07.11.2013 07.2018 7.74% p.y. IPCA 185 460 (6) HPP Chaminé Copel GeT 07.11.2013 07.11.2013 07.2018 7.74% p.y. IPCA 320 795 (7) HPP Derivação Rio Jordão Copel GeT 07.11.2013 02.24.2014 02.2019 7.74% p.y. IPCA 313 532 (8) HPP Fundão e HPP Santa Clara Elejor 10.23.2001 10.25.2001 10.2036 11.00% p.y. IGPM 507,560 518,372 554,954 565,542 Current 62,624 66,210 Noncurrent 492,330 499,332 Discount rate applied to calculate present value: Actual net discount rate, in line with the estimated long-term rate. It bears no relationship with the expected project return. Payment to the federal government: Monthly installments equivalent to 1/12 of the annual payment restated, as defined in the concession agreement.
Nominal and Present Value of Accounts Payable Related to Concession	Nominal value Present value 2018 62,779 62,624 2019 62,246 56,079 2020 62,199 50,597 2021 62,199 45,689 After 2021 1,024,162 339,965 1,273,585 554,954
Changes in Accounts Payable Related to Concession	Balance as of January 1, 2016 535,665 Additions 575,569 Adjust to present value (483) Monetary variations 103,384 Payments (648,593) Balance as of December 31, 2016 565,542 Additions 678 Adjust to present value 1,432 Monetary variations 53,173 Payments (65,871) Balance as of December 31, 2017 554,954

29. Other Accounts Payable (Tab

29. Other Accounts Payable (Tables)	12 Months Ended
	Dec. 31, 2017
Other Accounts Payable Tables
Other Accounts Payables	12.31.2017 12.31.2016 Customers 33,380 32,283 Public lighting rate collected 24,101 27,565 Aneel Order No. 084/2017 provision 22,132 20,542 Financial offset for the use of water resources 21,467 28,880 Investment acquisition 12,307 9,595 Pledges in guarantee 8,837 8,067 Reimbursements to customer contributions 5,481 10,894 Agreement Ivaí Engenharia (a) - 122,068 Other liabilities 66,549 35,422 194,254 295,316 Current 121,405 264,791 Noncurrent 72,849 30,525 (a) The agreement covers the discussions on economic - financial balance of contract and extinguishes the judicial process.

30. Provisions for Legal Clai78

30. Provisions for Legal Claims (Tables)	12 Months Ended
	Dec. 31, 2017
Provisions For Legal Claims Tables
Changes in Provisions for Litigation	Income Additions to Balances as of Provision Construction fixed assets January 1, 2017 for litigations cost in progress Balances as of Restated Additions Reversals Additions Additions Discharges Transfers December 31, 2017 Tax Cofins (a) 93,892 8,888 (23,032) - - - - 79,748 Others (b) 142,985 21,890 (113,739) - - (433) 8,090 58,793 236,877 30,778 (136,771) - - (433) 8,090 138,541 Labors (c) 458,901 122,992 (18,518) - - (87,744) - 475,631 Employee benefits (d) 42,366 61,765 (7,194) - - (7,498) - 89,439 Civil Civil and administrative claims (e) 295,484 255,280 (3,240) - - (28,074) 8,163 527,613 Easements (f) 99,380 4,593 - 4,503 2,641 (181) - 110,936 Expropriations and property (g) 65,712 848 (701) 24,285 5,499 (16) - 95,627 Customers (h) 5,228 3,884 (286) - - (449) - 8,377 465,804 264,605 (4,227) 28,788 8,140 (28,720) 8,163 742,553 Environmental (i) 1,432 960 (808) - - - - 1,584 Regulatory (j) 67,958 1,648 (5,290) - - - - 64,316 1,273,338 482,748 (172,808) 28,788 8,140 (124,395) 16,253 1,512,064 Current 112,000 Noncurrent 1,400,064 Income Additions to Provision Construction fixed assets for litigations cost in progress Balances as of Balances as of Additions / December 31, 2016 January 1, 2016 Additions Reversals Additions (Reversals) Discharges Transfers Restated Tax Cofins (a) 258,715 28,563 (193,386) - - - - 93,892 Others (b) 68,333 118,357 (9,630) - - (1,758) (32,317) 142,985 327,048 146,920 (203,016) - - (1,758) (32,317) 236,877 Labors (c) 408,133 168,352 (9,824) - - (107,760) - 458,901 Employee benefits (d) 104,480 7,583 (69,334) - - (363) - 42,366 Civil Civil and administrative claims (e) 325,217 99,205 (53,965) - - (74,973) - 295,484 Easements (f) 62,869 1,786 (17,141) 49,842 2,575 (551) - 99,380 Expropriations and property (g) 196,895 26,764 (943) 1,980 (5,197) (1,537) (152,250) 65,712 Customers (h) 13,656 - (2,195) - - (6,233) - 5,228 598,637 127,755 (74,244) 51,822 (2,622) (83,294) (152,250) 465,804 Environmental (i) 868 564 - - - - - 1,432 Regulatory (j) 55,770 12,211 (1) - - (22) - 67,958 1,494,936 463,385 (356,419) 51,822 (2,622) (193,197) (184,567) 1,273,338
Contingent Liabilities	12.31.2017 12.31.2016 Tax (a) 858,082 752,625 Labor (b) 360,322 423,495 Employee benefits (c) 20,262 23,631 Civil (d) 1,091,122 594,220 Regulatory (e) 793,720 765,906 3,123,508 2,559,877

31. Equity (Tables)

31. Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Equity Tables
Classes of Shares and Main Shareholders	Number of shares in units Shareholders Common Class "A” Preferred Class “B” preferred Total in share % in share % in share % in share % State of Paraná 85,028,598 58.63 - - - - 85,028,598 31.07 BNDES 38,298,775 26.41 - - 27,282,006 21.26 65,580,781 23.96 Eletrobrás 1,530,774 1.06 - - - - 1,530,774 0.56 Free float: B3 18,691,826 12.89 76,763 23.36 68,879,476 53.69 87,648,065 32.03 NYSE 1,144,316 0.79 - - 31,957,198 24.91 33,101,514 12.10 Latibex - - - - 128,231 0.10 128,231 0.05 Municipalities 178,393 0.12 9,326 2.84 3,471 - 191,190 0.07 Other shareholders 158,398 0.10 242,538 73.80 45,286 0.04 446,222 0.16 145,031,080 100.00 328,627 100.00 128,295,668 100.00 273,655,375 100.00
Changes in Equity Value Adjustments	Equity Valuation Adjustments Accumulated Other Comprehensive Income Total As of 01.01.2015 1,141,485 (164,521) 976,964 Adjustments to financial assets available for sale Financial investments - 633 633 Taxes on adjustments - (216) (216) Equity interest investments - (5) (5) Taxes on adjustments - (1) (1) Adjustments related to actuarial liabilities Post-employment benefits - 410,330 410,330 Taxes on adjustments - (139,059) (139,059) Post-employment benefits - equity - 19,660 19,660 Realization of equity evaluation adjustment Deemed cost of fixed assets (137,031) - (137,031) Taxes on the adjustments 46,590 - 46,590 Attributed to non-controlling interest - (495) (495) As of 12.31.2015 1,051,044 126,328 1,177,372 Adjustments to financial assets available for sale Financial investments - (2) (2) Equity interest investments - 3,614 3,614 Taxes on adjustments - (1,229) (1,229) Adjustments related to actuarial liabilities Post-employment benefits - (88,906) (88,906) Taxes on adjustments - 30,174 30,174 Post-employment benefits - equity - (852) (852) Realization of equity evaluation adjustment Deemed cost of fixed assets (154,102) - (154,102) Taxes on the adjustments 52,395 - 52,395 Actuarial liabilities - investment realization (19,933) - (19,933) Attributed to non-controlling interest - (65) (65) As of 12.31.2016 929,404 69,062 998,466 Adjustments to financial assets available for sale Financial investments - 3 3 Taxes on adjustments - (1) (1) Equity interest investments - 26,135 26,135 Taxes on adjustments - (8,887) (8,887) Adjustments related to actuarial liabilities Post-employment benefits - (46,506) (46,506) Taxes on adjustments - 16,827 16,827 Realization of equity evaluation adjustment Deemed cost of fixed assets (108,561) - (108,561) Taxes on the adjustments 36,911 - 36,911 Gains on Investments in equity investments (Note 16.1) - (28,650) (28,650) Taxes on adjustments - 9,741 9,741 Attributed to non-controlling interest - 123 123 As of 12.31.2017 857,754 37,847 895,601
Proposed Dividend Distribution	12.31.2017 12.31.2016 12.31.2015 (1) Calculation of minimum mandatory dividend (25%) Net income (loss) for the year (a) 1,033,626 958,650 1,192,738 Legal Reserve (5%) (51,681) (47,933) (59,637) Realization of equity evaluation adjustment 71,650 101,707 90,441 Calculation basis for minimum mandatory dividends 1,053,595 1,012,424 1,223,542 263,399 253,106 305,885 (2) Total proposed distribution (3 + 5) 289,401 282,947 326,795 (3) Interest on own capital, net 266,000 282,947 198,000 Tax on interest on own capital (26,002) (29,841) (20,910) (4) Interest on own capital, net 239,998 253,106 177,090 (5) Dividends proposed 23,401 - 128,795 (6) Total proposed distribution, net (4 + 5) 263,399 253,106 305,885 Gross value of dividends per share: Ordinary shares 1.00801 0.98539 1.13716 Class “A” preferred shares 2.89050 2.89050 2.52507 Class “B” preferred shares 1.10883 1.08410 1.25473 Gross amount of dividends per class of shares: Ordinary shares 146,193 142,912 164,924 Class “A” preferred shares 950 949 960 Class “B” preferred shares 142,258 139,086 160,911 (a) The legal reserve, proposed dividends and other corporate impacts recorded in Equity of the financial statements for the years ended December 31, 2016 and 2015 were originally made based on the profit disclosed in those financial statements and did not change due to the restatement mentioned in Note 4.1 since the information available at the time indicated that the corporate impacts would be those approved by the appropriate bodies.
Earnings Per Share - Basic and Diluted	12.31.2017 12.31.2016 Restated 12.31.2015 Restated Basic and diluted numerator Basic and diluted earnings allocated by classes of shares, allocated to controlling shareholders Common shares 523,206 453,427 561,637 Class “A” preferred shares 1,304 1,197 1,620 Class “B” preferred shares 509,116 441,148 546,292 1,033,626 895,772 1,109,549 Basic and diluted denominator Weighted average of shares (in thousands): Common shares 145,031,080 145,031,080 145,031,080 Class “A” preferred shares 328,627 348,531 380,291 Class “B” preferred shares 128,295,668 128,275,764 128,244,004 273,655,375 273,655,375 273,655,375 Basic and diluted earnings per share attributable to shareholders of parent company: Common shares 3.60754 3.12641 3.87253 Class “A” preferred shares 3.96830 3.43906 4.25990 Class “B” preferred shares 3.96830 3.43906 4.25979

32. Net Operating Revenue (Tabl

32. Net Operating Revenue (Tables)	12 Months Ended
	Dec. 31, 2017
Net Operating Revenue Tables
Net Operating Revenue	Gross PIS/Pasep Regulatory Service tax Net revenues revenues and Cofins ICMS (VAT) charges (32.2) (ISSQN) 12.31.2017 Electricity sales to final customers 8,689,516 (749,683) (2,039,245) (1,219,055) - 4,681,533 Residential 2,829,626 (242,916) (771,902) (433,080) - 1,381,728 Industrial 2,382,314 (208,226) (433,088) (252,531) - 1,488,469 Trade, services and other activities 1,908,426 (163,834) (548,328) (291,798) - 904,466 Rural 772,465 (66,314) (75,137) (119,645) - 511,369 Public entities 236,719 (20,322) (46,506) (36,418) - 133,473 Public lighting 244,381 (20,979) (70,811) (37,359) - 115,232 Public service 315,585 (27,092) (93,473) (48,224) - 146,796 Electricity sales to distributors 3,529,770 (300,003) - (53,413) - 3,176,354 Bilateral contracts 1,947,862 (203,994) - (30,656) - 1,713,212 Electric Energy Trade Chamber - CCEE 1,077,943 (45,889) - (16,966) - 1,015,088 CCEAR (auction) 367,970 (38,537) - (5,791) - 323,642 Interest (Note 10.2) 82,160 - - - - 82,160 Quota system 53,835 (11,583) - - - 42,252 Use of the main distribution and transmission grid 6,442,761 (588,291) (1,488,323) (748,206) - 3,617,941 Residential 2,025,400 (189,915) (572,269) (252,690) - 1,010,526 Industrial 1,076,613 (96,059) (385,725) (126,842) - 467,987 Trade, services and other activities 1,310,903 (122,168) (386,320) (162,367) - 640,048 Rural 342,195 (32,056) (25,811) (43,365) - 240,963 Public entities 174,427 (16,355) (33,384) (21,922) - 102,766 Public lighting 167,907 (15,744) (48,668) (20,935) - 82,560 Public service 126,795 (11,889) (36,146) (15,816) - 62,944 Free consumers 663,248 (62,190) - (84,633) - 516,425 Basic network, BN connections, and connection grid 1,387 (130) - (177) - 1,080 Operating and maintenance income - O&M 113,324 (16,733) - (7,793) - 88,798 Interest income (a) 440,562 (25,051) - (11,666) - 403,845 Construction income 868,001 - - - - 868,001 Fair value of assets from the indemnity for the concession 57,080 - - - - 57,080 Telecommunications 426,773 (15,854) (99,460) - (2,507) 308,952 Distribution of piped gas 621,992 (58,959) (107,912) - (306) 454,815 Sectorial financial assets and liabilities result 767,040 (48,214) - - - 718,826 Other operating revenue 171,356 (27,710) - - (2,575) 141,071 Leasing and rent (32.1) 109,230 (17,664) - - - 91,566 Income from rendering of services 30,247 (4,891) - - (2,575) 22,781 Charged service 15,981 (2,584) - - - 13,397 Other income 15,898 (2,571) - - - 13,327 21,574,289 (1,788,714) (3,734,940) (2,020,674) (5,388) 14,024,573 CCEAR - Agreements for Power Trade on the Regulated Market (a) Of the total gross revenue from Interest income, R$361,156 refers to the gain on RBSE assets (Note 10.4). Gross PIS/Pasep Regulatory Service tax Net revenues revenues and Cofins ICMS (VAT) charges (32.2) (ISSQN) 12.31.2016 Electricity sales to final customers 9,606,133 (884,681) (2,426,940) (1,063,007) - 5,231,505 Residential 2,841,218 (298,659) (790,401) (380,973) - 1,371,185 Industrial 3,029,411 (273,901) (674,630) (284,922) - 1,795,958 Trade, services and other activities 2,130,228 (194,630) (622,946) (247,449) - 1,065,203 Rural 815,079 (48,216) (120,854) (61,557) - 584,452 Public entities 236,550 (21,881) (48,148) (27,986) - 138,535 Public lighting 229,182 (21,199) (66,481) (26,962) - 114,540 Public service 324,465 (26,195) (103,480) (33,155) - 161,635 Electricity sales to distributors 2,963,349 (239,531) - (47,746) - 2,676,072 Bilateral contracts 1,366,552 (134,439) - (23,361) - 1,208,752 Electric Energy Trade Chamber - CCEE 753,392 (23,116) - (12,879) - 717,397 CCEAR (auction) 673,154 (66,223) - (11,508) - 595,423 Interest (Note 10.2) 96,783 - - - - 96,783 Quota system 73,468 (15,753) - - - 57,715 Use of the main distribution and transmission grid 6,974,829 (575,166) (1,511,601) (911,479) - 3,976,583 Residential 2,060,305 (192,823) (584,025) (306,096) - 977,361 Industrial 1,246,575 (112,443) (391,804) (177,993) - 564,335 Trade, services and other activities 1,409,771 (131,352) (402,233) (208,471) - 667,715 Rural 339,438 (31,752) (15,451) (51,196) - 241,039 Public entities 168,823 (15,800) (33,369) (25,224) - 94,430 Public lighting 167,255 (15,653) (48,489) (24,839) - 78,274 Public service 125,928 (11,786) (36,230) (18,703) - 59,209 Free consumers 398,024 (37,251) - (60,242) - 300,531 Basic network, BN connections, and connection grid 1,494 (140) - (226) - 1,128 Operating and maintenance income - O&M 151,984 (5,456) - (8,026) - 138,502 Interest income (a) 905,232 (20,710) - (30,461) - 854,061 Construction income 1,279,642 - - - - 1,279,642 Fair value of assets from the indemnity for the concession 132,741 - - - - 132,741 Telecommunications 357,361 (13,872) (79,582) - (2,326) 261,581 Distribution of piped gas 647,579 (62,037) (113,657) - - 471,885 Sectorial financial assets and liabilities result (1,079,662) - - - - (1,079,662) Other operating revenue 179,820 (26,072) - - (2,342) 151,406 Leasing and rent (32.1) 103,793 (15,049) - - - 88,744 Income from rendering of services 32,575 (4,723) - - (2,342) 25,510 Charged service 10,148 (1,471) - - - 8,677 Other income 33,304 (4,829) - - - 28,475 21,061,792 (1,801,359) (4,131,780) (2,022,232) (4,668) 13,101,753 (a) Of the total gross revenue from Interest income, R$809,639 refers to the gain on RBSE assets (Note 10.4). Gross PIS/Pasep Regulatory Service tax Net revenues revenues and Cofins ICMS (VAT) charges (32.2) (ISSQN) 12.31.2015 Electricity sales to final customers 11,289,201 (1,045,529) (2,784,289) (1,712,463) - 5,746,920 Residential 3,554,995 (330,341) (850,197) (569,767) - 1,804,690 Industrial 3,829,081 (352,086) (910,291) (517,248) - 2,049,456 Trade, services and other activities 2,511,750 (233,626) (720,302) (401,855) - 1,155,967 Rural 546,685 (50,800) (68,351) (88,196) - 339,338 Public entities 273,120 (25,379) (54,202) (43,876) - 149,663 Public lighting 271,036 (25,185) (79,645) (43,302) - 122,904 Public service 302,534 (28,112) (101,301) (48,219) - 124,902 Electricity sales to distributors 4,130,184 (350,796) - (71,947) - 3,707,441 Bilateral contracts 1,160,503 (196,524) - (20,301) - 943,678 Electric Energy Trade Chamber - CCEE 2,159,431 (18,079) - (37,774) - 2,103,578 CCEAR (auction) 793,036 (134,295) - (13,872) - 644,869 Quota system 17,214 (1,898) - - - 15,316 Use of the main distribution and transmission grid 5,879,729 (547,565) (1,420,129) (1,523,530) - 2,388,505 Residential 1,961,163 (183,621) (547,296) (523,264) - 706,982 Industrial 1,280,283 (117,076) (370,565) (333,412) - 459,230 Trade, services and other activities 1,399,336 (130,688) (388,512) (372,433) - 507,703 Rural 300,297 (28,116) (5,890) (80,913) - 185,378 Public entities 161,275 (15,100) (31,870) (43,164) - 71,141 Public lighting 153,826 (14,402) (44,553) (41,027) - 53,844 Public service 111,539 (10,443) (31,443) (29,757) - 39,896 Free consumers 282,241 (26,426) - (76,104) - 179,711 Basic network, BN connections, and connection grid 1,352 (127) - (365) - 860 Operating and maintenance income - O&M 91,772 (11,643) - (12,466) - 67,663 Interest income (a) 136,645 (9,923) - (10,627) - 116,095 Construction income 1,196,324 - - - - 1,196,324 Fair value of assets from the indemnity for the concession 217,713 - - - - 217,713 Telecommunications 277,876 (10,760) (55,038) - (2,151) 209,927 Distribution of piped gas 704,625 (66,877) (111,349) - - 526,399 Sectorial financial assets and liabilities result 858,170 - - - - 858,170 Other operating revenue 119,402 (22,545) - - (2,412) 94,445 Leasing and rent (32.1) 88,008 (16,618) - - - 71,390 Income from rendering of services 17,203 (3,248) - - (2,412) 11,543 Charged service 8,773 (1,656) - - - 7,117 Other income 5,418 (1,023) - - - 4,395 24,673,224 (2,044,072) (4,370,805) (3,307,940) (4,563) 14,945,844
Revenues from Leases and Rentals	12.31.2017 12.31.2016 12.31.2015 Equipment and framework 106,790 103,490 87,190 Facilities sharing 2,159 248 547 Real estate 281 55 271 109,230 103,793 88,008
Receivables from non-cancelable leases	Less than Over Total 1 year 1 to 5 years 5 years 12.31.2017 Facilities sharing 1,079 5,396 13,622 20,097
Regulatory charges	12.31.2017 12.31.2016 12.31.2015 Energy Development Account - "CDE Energia" (32.2.1) 718,154 790,117 497,667 Energy Development Account - "CDE Uso" (32.2.1) 708,555 876,361 1,494,630 Other charges - rate flags 420,027 203,671 1,120,218 Research and development and energy efficiency - R&D and EEP 117,390 100,039 126,656 Global Reversion Reserve - RGR quota 46,825 42,887 62,554 Inspection fee 9,723 9,157 6,215 2,020,674 2,022,232 3,307,940

33. Operating Costs and Expen81

33. Operating Costs and Expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Operating Costs And Expenses Tables
Operating Costs and Expenses	Operational costs Selling expenses General and administrative expenses Other operating expenses, net 12.31.2017 Electricity purchased for resale (33.1) (6,165,450) - - - (6,165,450) Charge of the main distribution and transmission grid (712,030) - - - (712,030) Personnel and management (33.2) (984,011) (20,435) (338,898) - (1,343,344) Pension and healthcare plans (Note 25.3) (175,479) (2,424) (59,694) - (237,597) Materials and supplies (71,535) (968) (10,621) - (83,124) Materials and supplies for power electricity (97,360) - - - (97,360) Natural gas and supplies for gas business (309,542) - - - (309,542) Third-party services (33.3) (386,435) (18,826) (116,254) - (521,515) Depreciation and amortization (686,007) (16) (32,070) (13,506) (731,599) Estimated losses, provisions and reversals (33.4) 122,782 (90,478) - (397,843) (365,539) Construction cost (33.5) (1,003,881) - - - (1,003,881) Other operating costs and expenses, net (33.6) (196,942) (35,903) (128,138) (52,967) (413,950) (10,665,890) (169,050) (685,675) (464,316) (11,984,931) Operational costs Selling expenses General and administrative expenses Other operating expenses, net 12.31.2016 Electricity purchased for resale (33.1) (4,685,604) - - - (4,685,604) Charge of the main distribution and transmission grid (866,243) - - - (866,243) Personnel and management (33.2) (976,027) (17,314) (311,077) - (1,304,418) Pension and healthcare plans (Note 25.3) (192,880) (2,616) (64,271) - (259,767) Materials and supplies (71,747) (851) (8,865) - (81,463) Materials and supplies for power electricity (33,352) - - - (33,352) Natural gas and supplies for gas business (325,413) - - - (325,413) Third-party services (33.3) (369,442) (53,659) (127,392) - (550,493) Depreciation and amortization (664,470) (31) (30,290) (13,505) (708,296) Estimated losses, provisions and reversals (33.4) (567,112) (184,610) - (16,974) (768,696) Construction cost (33.5) (1,280,745) - - - (1,280,745) Other operating costs and expenses, net (33.6) (201,080) 8,633 (199,250) (23,159) (414,856) (10,234,115) (250,448) (741,145) (53,638) (11,279,346) General and Other Operational Selling administrative operating costs expenses expenses expenses, net 12.31.2015 Electricity purchased for resale (33.1) (6,032,916) - - - (6,032,916) Charge of the main distribution and transmission grid (919,788) - - - (919,788) Personnel and management (33.2) (863,406) (15,617) (289,827) - (1,168,850) Pension and healthcare plans (Note 25.3) (196,238) (2,388) (55,701) - (254,327) Materials and supplies (66,968) (748) (8,986) - (76,702) Materials and supplies for power electricity (199,323) - - - (199,323) Natural gas and supplies for gas business (1,176,090) - - - (1,176,090) Third-party services (33.3) (365,745) (41,876) (111,882) - (519,503) Depreciation and amortization (600,240) (35) (68,558) (7,639) (676,472) Estimated losses, provisions and reversals (33.4) 66,029 (226,837) - (50,021) (210,829) Construction cost (33.5) (1,251,004) - - - (1,251,004) Other operating costs and expenses, net (33.6) (193,627) 4,104 (135,652) (100,959) (426,134) (11,799,316) (283,397) (670,606) (158,619) (12,911,938)
Electricity Purchased for Resale	12.31.2017 12.31.2016 12.31.2015 Purchase of Energy in the Regulated Environment - CCEAR 2,693,976 3,219,900 3,812,509 Electric Energy Trade Chamber - CCEE 1,766,091 535,656 982,388 Itaipu Binacional 1,117,957 1,089,804 1,567,844 Bilateral contracts 766,803 20,006 30,557 Program for incentive to alternative energy sources - Proinfa 217,646 242,910 177,946 Micro and mini generators and repurchase of customers 3,892 561 - (-) PIS/Pasep/Cofins taxes on electricity purchased for resale (400,915) (423,233) (538,328) 6,165,450 4,685,604 6,032,916
Personnel and Management	12.31.2017 12.31.2016 12.31.2015 Personnel Wages and salaries 806,119 801,789 735,072 Social charges on payroll 266,183 257,519 227,667 Meal assistance and education allowance 119,881 109,999 98,367 Provisions for profit sharing (a) 68,817 64,814 78,462 Compensation - Voluntary termination program/retirement 53,468 44,276 5,443 1,314,468 1,278,397 1,145,011 Management Wages and salaries 22,895 20,639 19,027 Social charges on payroll 5,635 5,136 4,645 Other expenses 346 246 167 28,876 26,021 23,839 1,343,344 1,304,418 1,168,850 (a) According to Federal Law No. 10,101/2000, State Decree No. 1,978/2007 and State Law No. 16,560/2010.
Third-Party Services	12.31.2017 12.31.2016 12.31.2015 Maintenance of electrical system 135,265 160,720 160,564 Maintenance of facilities 95,176 90,451 85,192 Communication, processing and transmission of data 94,230 61,317 72,042 Meter reading and bill delivery 49,647 49,462 44,399 Consumer service 29,789 21,000 20,478 Consulting and audit 21,589 41,396 19,120 Other services 95,819 126,147 117,708 521,515 550,493 519,503
Estimated Losses, Provisions and Reversals	12.31.2017 12.31.2016 12.31.2015 Provision (reversal) for litigations 386,373 (21,408) 48,499 Provision of impairment of assets Accounts receivable related to the concession compensation (Note 11.1) (1,117) 75 - Credits on sales and purchases of gas (Note 12.2) (123,586) 87,479 - Property, plant and equipment (Note 19.9) 1,921 494,023 (66,029) Allowance for doubtful accounts (Client and Other credits) 90,589 179,908 226,838 Tax credits estimated losses 11,470 23,917 1,521 Estimated losses (reversion) in consortiums (111) 4,702 - 365,539 768,696 210,829
Construction Cost	12.31.2017 12.31.2016 12.31.2015 Third party services 437,788 495,309 504,197 Materials and supplies 387,278 588,414 574,132 Personnel 143,266 135,272 100,299 Others 35,549 61,750 72,376 1,003,881 1,280,745 1,251,004
Other Operating Costs and Expenses	12.31.2017 12.31.2016 12.31.2015 Financial offset for the use of water resources 110,971 183,014 155,147 Taxes 87,759 29,443 24,237 Losses in the decommissioning and disposal of assets 58,569 43,496 53,266 Compensation 45,712 89,531 50,541 Leasing and rent (33.6.1) 32,037 35,453 33,961 Advertising and publicity 27,768 37,451 25,867 Result of the change in the investment valuation method - (52,107) - Result of disposal of investment (Note 16.1) (28,650) - - Other net costs and expenses 79,784 48,575 83,115 413,950 414,856 426,134
Leasing and Rents	12.31.2017 12.31.2016 12.31.2015 Real estate 29,749 29,911 27,830 Others 3,588 6,919 7,434 (-) PIS and Cofins credits (1,300) (1,377) (1,303) 32,037 35,453 33,961
Commitments from non-cancelable leases and rents	Less than Over Total 1 year 1 to 5 years 5 years 31.12.2017 Rental of wind farm lands 4,600 29,323 183,141 217,064

34. Financial Results (Tables)

34. Financial Results (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Results Tables
Financial Results	12.31.2017 12.31.2016 Restated 12.31.2015 Restated Financial income Arrears charges on bills 191,554 221,673 168,796 Interest and monetary variation of CRC transfer (Note 8.1) 141,923 194,153 217,722 Return on financial investments held for trading 95,221 182,750 139,056 Remuneration of net sectorial assets and liabilities (Note 9.2) 20,493 27,734 121,401 Monetary variation over the Itaipu power purchase 17,777 39,283 25,198 Monetary variation and adjust to present value of accounts payable related to the concession 10,813 1,116 2,122 Return on financial investments held for sale 19,302 13,497 16,160 Other financial income 202,227 223,730 79,172 699,310 903,936 769,627 ( - ) Financial expenses Monetary and cambial variation and debt charges 993,970 1,072,875 751,524 Monetary variation and adjust to present value of accounts payable related to the concession 65,418 90,480 101,072 Interest and monetary variation of CRC transfer (Note 8.1) 51,211 5,235 - PIS/Pasep/Cofins taxes on interest on capital 45,196 40,607 42,627 Interest on R&D and EEP (Note 27.2) 34,345 41,781 34,060 Remuneration of net sectorial assets and liabilities (Note 9.2) 29,622 13,947 - Monetary variation over the Itaipu power purchase 12,264 20,597 96,162 Provision for impairment of financial assets 5,372 4,300 99,031 Other financial expenses 210,352 208,770 72,853 1,447,750 1,498,592 1,197,329 Net (748,440) (594,656) (427,702)

35. Operating Segments (Tables)

35. Operating Segments (Tables)	12 Months Ended
	Dec. 31, 2017
Operating Segments Tables
Assets per Reportable Segment	ASSETS Electric Energy TEL GAS COM (a) HOL Intersegment operations Total 12.31.2017 GET DIS TOTAL ASSETS 17,110,518 11,529,588 1,054,741 632,910 208,369 3,211,162 (584,911) 33,162,377 CURRENT ASSETS 1,461,512 3,609,663 102,002 151,966 187,966 1,035,545 (846,820) 5,701,834 NON-CURRENT ASSETS 15,649,006 7,919,925 952,739 480,944 20,403 2,175,617 261,909 27,460,543 Long term assets 4,037,312 2,167,690 69,543 437,056 17,703 2,019,192 (140,870) 8,607,626 Investments 2,424,081 1,362 - - 2,457 115,765 26,978 2,570,643 Property, plant and equipment 8,924,508 - 866,489 - 57 38,396 - 9,829,450 Intangible assets 263,105 5,750,873 16,707 43,888 186 2,264 375,801 6,452,824 (a) In 2017, the sale of electric energy became a reportable segment. ASSETS Electric Energy TEL GAS HOL Intersegment operations Total 12.31.2016 - Restated GET DIS TOTAL ASSETS 15,433,988 10,085,455 856,510 526,477 3,351,656 (373,483) 29,880,603 CURRENT ASSETS 1,122,399 2,588,602 89,471 135,292 941,761 (640,284) 4,237,241 NON-CURRENT ASSETS 14,311,589 7,496,853 767,039 391,185 2,409,895 266,801 25,643,362 Long term assets 3,680,669 1,982,110 79,853 152,676 2,145,759 (136,332) 7,904,735 Investments 2,125,701 1,362 - - 217,449 - 2,344,512 Property, plant and equipment 8,223,951 - 667,443 - 42,909 - 8,934,303 Intangible assets 281,268 5,513,381 19,743 238,509 3,778 403,133 6,459,812 ASSETS Electric Energy TEL GAS HOL Intersegment operations Total 01.01.2016 - Restated GET DIS TOTAL ASSETS 13,626,886 10,715,266 769,317 481,303 3,641,088 (390,189) 28,843,671 CURRENT ASSETS 2,126,024 4,155,554 179,898 103,579 873,169 (616,587) 6,821,637 NON-CURRENT ASSETS 11,500,862 6,559,712 589,419 377,724 2,767,919 226,398 22,022,034 Long term assets 1,568,330 1,426,826 59,031 71,016 2,016,463 (189,874) 4,951,792 Investments 1,525,356 1,374 - - 705,754 - 2,232,484 Property, plant and equipment 8,138,199 - 512,068 - 42,415 - 8,692,682 Intangible assets 268,977 5,131,512 18,320 306,708 3,287 416,272 6,145,076
Statement of Income per Reportable Segment	STATEMENT OF INCOME Electric Energy TEL GAS COM (a) HOL Intersegment operations Total GET DIS 12.31.2017 GER TRA NET OPERATING REVENUES 3,176,811 819,623 9,358,664 380,550 515,563 664,495 - (891,133) 14,024,573 Net operating revenues - third-parties 2,851,644 640,199 9,324,633 306,473 510,010 664,495 - (272,881) 14,024,573 Net operating revenues - between segments 325,167 179,424 34,031 74,077 5,553 - - (618,252) - OPERATING COSTS AND EXPENSES (1,868,390) (546,510) (9,071,359) (286,363) (309,213) (654,445) (139,784) 891,133 (11,984,931) Energy purchased for resale (390,019) - (5,717,970) - - (654,026) - 596,565 (6,165,450) Charges for use of the main transmission grid (352,958) - (554,805) - - - - 195,733 (712,030) Personnel and management (218,456) (122,515) (822,963) (107,874) (35,761) (12,993) (22,782) - (1,343,344) Pension and healthcare plans (38,782) (22,733) (154,285) (14,800) (3,577) (1,415) (2,005) - (237,597) Materials and supplies (12,463) (4,732) (60,320) (2,978) (1,936) (27) (668) - (83,124) Raw materials and supplies for generation (102,719) - - - - - - 5,359 (97,360) Natural gas and supplies for gas business - - - - (309,542) - - - (309,542) Third party services (120,993) (24,609) (347,393) (67,612) (22,670) (1,280) (15,089) 78,131 (521,515) Depreciation and amortization (368,987) (7,201) (285,835) (39,553) (28,753) (9) (1,261) - (731,599) Provision/reversal for litigations (39,733) (81,210) (168,600) (3,648) 854 (156) (93,880) - (386,373) Impairment of assets 3,886 - - - 123,586 - (4,690) - 122,782 Other estimated losses, provisions and reversals (9,397) 1,107 (83,916) (8,309) (1,433) - - - (101,948) Construction cost - (272,216) (717,351) - (14,314) - - - (1,003,881) Other operating costs and expenses, net (217,769) (12,401) (157,921) (41,589) (15,667) 15,461 591 15,345 (413,950) EQUITY IN EARNINGS OF INVESTEES (5,777) 93,145 - - - (564) 14,935 - 101,739 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 1,302,644 366,258 287,305 94,187 206,350 9,486 (124,849) - 2,141,381 Financial income 73,433 13,313 380,597 11,828 38,821 6,515 186,660 (11,857) 699,310 Financial expenses (565,837) (123,707) (343,540) (30,691) (64,433) (322) (331,077) 11,857 (1,447,750) OPERATING PROFIT (LOSS) 810,240 255,864 324,362 75,324 180,738 15,679 (269,266) - 1,392,941 Income Tax and Social Contribution (191,899) (30,515) 22,893 (21,272) (66,785) (2,638) 15,530 - (274,686) NET INCOME (LOSS) 618,341 225,349 347,255 54,052 113,953 13,041 (253,736) - 1,118,255 (a) In 2017, the sale of electric energy became a reportable segment. STATEMENT OF INCOME Electric Energy TEL GAS HOL Intersegment operations Total GET DIS 12.31.2016 - Restated GER TRA NET OPERATING REVENUES 2,927,680 1,491,547 8,344,765 325,115 542,822 6,238 (536,414) 13,101,753 Net operating revenues - third-parties 2,618,869 1,406,335 8,313,141 258,794 498,376 6,238 - 13,101,753 Net operating revenues - between segments 308,811 85,212 31,624 66,321 44,446 - (536,414) - OPERATING COSTS AND EXPENSES (2,032,767) (605,202) (8,502,377) (241,848) (534,817) 101,251 536,414 (11,279,346) Energy purchased for resale (92,050) - (4,893,230) - - (9,119) 308,795 (4,685,604) Charges for use of the main transmission grid (322,849) - (642,753) - - - 99,359 (866,243) Personnel and management (208,887) (116,966) (804,974) (101,397) (32,765) (39,429) - (1,304,418) Pension and healthcare plans (43,251) (24,171) (163,329) (18,827) (3,596) (6,593) - (259,767) Materials and supplies (12,768) (5,017) (59,178) (2,044) (1,768) (688) - (81,463) Raw materials and supplies for generation (77,797) - - - - - 44,445 (33,352) Natural gas and supplies for gas business - - - - (325,413) - - (325,413) Third party services (157,602) (24,030) (348,479) (46,552) (20,082) (26,755) 73,007 (550,493) Depreciation and amortization (369,352) (3,697) (274,180) (34,645) (25,251) (1,171) - (708,296) Provision/reversal for litigations (1,086) (9,234) (128,899) (4,653) (1,036) 166,316 - 21,408 Impairment of assets (494,098) - - - (87,479) - - (581,577) Other estimated losses, provisions and reversals (30,700) (975) (171,045) (2,598) (3,209) - - (208,527) Construction cost - (406,345) (849,275) - (25,125) - - (1,280,745) Other operating costs and expenses, net (222,327) (14,767) (167,035) (31,132) (9,093) 18,690 10,808 (414,856) EQUITY IN EARNINGS OF INVESTEES (55,284) 117,970 - - - 103,725 - 166,411 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 894,913 1,004,315 (157,612) 83,267 8,005 211,214 - 2,044,102 Financial income 130,077 21,339 396,880 13,489 13,551 331,646 (3,046) 903,936 Financial expenses (617,341) (108,538) (401,863) (23,100) (14,973) (335,823) 3,046 (1,498,592) OPERATING PROFIT (LOSS) 407,649 917,116 (162,595) 73,656 6,583 207,037 - 1,449,446 Income Tax and Social Contribution (205,027) (220,512) (17,851) (15,324) (1,632) (59,344) - (519,690) NET INCOME (LOSS) 202,622 696,604 (180,446) 58,332 4,951 147,693 - 929,756 STATEMENT OF INCOME Electric Energy TEL GAS HOL Intersegment operations Total GET DIS 01.01.2016 - Restated GER TRA NET OPERATING REVENUES 4,264,197 501,387 9,797,855 272,247 1,391,474 - (1,281,316) 14,945,844 Net operating revenues - third-parties 3,954,296 420,451 9,770,086 207,091 593,920 - - 14,945,844 Net operating revenues - between segments 309,901 80,936 27,769 65,156 797,554 - (1,281,316) - OPERATING COSTS AND EXPENSES (2,580,045) (394,015) (9,516,397) (203,878) (1,360,357) (138,672) 1,281,426 (12,911,938) Energy purchased for resale (309,682) - (6,007,222) - - - 283,988 (6,032,916) Charges for use of the main transmission grid (294,660) - (706,680) - - - 81,552 (919,788) Personnel and management (186,385) (79,873) (699,891) (87,393) (30,715) (84,593) - (1,168,850) Pension and healthcare plans (40,325) (18,477) (165,635) (17,516) (3,264) (9,110) - (254,327) Materials and supplies (12,502) (3,399) (55,531) (2,745) (1,937) (588) - (76,702) Raw materials and supplies for generation (996,679) - - - - - 797,356 (199,323) Natural gas and supplies for gas business - - - - (1,176,090) - - (1,176,090) Third party services (184,228) (20,476) (353,773) (35,900) (20,282) (15,472) 110,628 (519,503) Depreciation and amortization (369,778) (3,399) (243,645) (31,510) (21,532) (6,608) - (676,472) Provision/reversal for litigations 89,726 35,061 (164,615) (3,742) (7,744) 2,813 - (48,501) Impairment of assets 66,029 - - - - - - 66,029 Other estimated losses, provisions and reversals (122,700) - (104,121) (987) (549) (7) 7 (228,357) Construction cost - (287,247) (896,924) - (66,833) - - (1,251,004) Other operating costs and expenses, net (218,861) (16,205) (118,360) (24,085) (31,411) (25,107) 7,895 (426,134) EQUITY IN EARNINGS OF INVESTEES (4,955) 22,853 - - - 69,692 - 87,590 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 1,679,197 130,225 281,458 68,369 31,117 (68,980) 110 2,121,496 Financial income 114,767 33,198 354,626 5,939 14,968 248,350 (2,221) 769,627 Financial expenses (513,822) (9,583) (340,439) (6,459) (13,898) (315,252) 2,124 (1,197,329) OPERATING PROFIT (LOSS) 1,280,142 153,840 295,645 67,849 32,187 (135,882) 13 1,693,794 Income Tax and Social Contribution (392,507) (30,966) (89,591) (13,205) (9,119) 3,159 - (532,229) NET INCOME (LOSS) 887,635 122,874 206,054 54,644 23,068 (132,723) 13 1,161,565
Additions to Noncurrent Assets by Reportable Segment	Electric Energy TEL GAS COM (a) HOL TOTAL 12.31.2017 GET DIS Property, plant and equipment Additions 1,077,088 - 238,944 - 7 376 1,316,415 Intangible assets Additions 3,996 757,709 2,200 13,745 101 635 778,386 (a) In 2017, the sale of electric energy became a reportable segment. Electric Energy TEL GAS HOL TOTAL 12.31.2016 GET DIS Property, plant and equipment Additions 619,964 - 187,313 - 556 807,833 Intangible assets Additions 3,207 892,693 6,447 25,847 533 928,727 Electric Energy TEL GAS HOL TOTAL 01.01.2016 GET DIS Property, plant and equipment Additions 724,538 - 100,998 - 186 825,722 Reversal of estimated losses 56,405 - - - - 56,405 780,943 - 100,998 - 186 882,127 Intangible assets Additions 5,343 888,906 4,427 69,592 534 968,802

36. Financial Instruments (Tabl

36. Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments Tables
Fair Value of Financial Instruments	Note Level 12.31.2017 12.31.2016 - Restated 01.01.2016 - Restated Book value Fair value Book value Fair value Book value Fair value Financial assets Fair value through profit or loss Cash and cash equivalents (a) 5 1 1,040,075 1,040,075 982,073 982,073 1,480,727 1,480,727 Bonds and securities (b) 6 1 - - 3,385 3,385 2,565 2,565 Bonds and securities (b) 6 2 7,172 7,172 125,294 125,294 221,889 221,889 1,047,247 1,047,247 1,110,752 1,110,752 1,705,181 1,705,181 Loans and receivables Pledges and restricted deposits linked (a) 1 59,372 59,372 1,294 1,294 2,000 2,000 Trade accounts receivable (a) 7 1 2,994,322 2,994,322 2,488,141 2,488,141 3,107,889 3,107,889 CRC Transferred to the State Government of Paraná (d) 8 2 1,516,362 1,620,212 1,522,735 1,610,269 1,383,242 1,343,497 Sectorial financial assets (a) 9 1 343,218 343,218 - - 1,045,662 1,045,662 Accounts receivable related to the concession (e) 10 1 3,219,437 3,219,437 2,612,418 2,612,418 943,473 943,473 Accounts receivable related to the concession - bonus from the grant (f) 10 2 606,479 694,463 586,706 673,545 - - State of Paraná - Government Programs (a) 15.1 1 130,417 130,417 155,141 155,141 187,048 187,048 Mutual - related parties 15.2 1 38,169 38,169 28,968 28,968 - - Collaterals and escrow accounts STN (c) 23.1 2 75,665 57,188 73,074 47,166 86,137 51,414 8,983,441 9,156,798 7,468,477 7,616,942 6,755,451 6,680,983 Available for sale Bonds and securities (b) 6 1 687 687 1,567 1,567 2,728 2,728 Bonds and securities (b) 6 2 211,804 211,804 201,499 201,499 158,449 158,449 Accounts receivable related to the concession (g) 10 3 684,206 684,206 614,806 614,806 424,140 424,140 Accounts receivable related to the concession compensation (h) 11 3 68,859 68,859 67,401 67,401 219,556 219,556 Other temporary investments (i) 16 1 8,958 8,958 408,297 408,297 17,626 17,626 Other temporary investments (i) 16 2 9,769 9,769 - - - - 984,283 984,283 1,293,570 1,293,570 822,499 822,499 Total financial assets 11,014,971 11,188,328 9,872,799 10,021,264 9,283,131 9,208,663 Financial liabilities Other financial liabilities Sectorial financial liabilities (a) 9 1 283,519 283,519 278,992 278,992 - - Ordinary financing of taxes with the federal tax authorities (c) 13.3 2 148,845 142,702 198,527 183,573 193,739 171,119 Special Tax Regularization Program - Pert (c) 13.3 2 533,671 431,036 - - - - Suppliers (a) 22 1 1,727,046 1,727,046 1,292,350 1,292,350 1,619,049 1,619,049 Loans and financing (c) 23 2 3,759,505 3,569,856 4,046,293 3,677,926 4,077,060 3,539,257 Debentures (j) 24 1 6,070,978 6,070,978 4,790,809 4,790,809 3,683,928 3,683,928 Payable related to concession (k) 28 3 554,954 645,904 565,542 640,839 535,665 651,403 Total financial liabilities 13,078,518 12,871,041 11,172,513 10,864,489 10,109,441 9,664,756 Different levels are defined as follow s: Level 1 Level 2: Level 3:
Credit Risk	Exposure to credit risk 12.31.2017 12.31.2016 Restated 01.01.2016 Restated Cash and cash equivalents (a) 1,040,075 982,073 1,480,727 Bonds and securities (a) 219,663 331,745 385,631 Pledges and restricted deposits linked (a) 135,037 74,368 88,137 Trade accounts receivable (b) 2,994,322 2,488,141 3,107,889 CRC Transferred to the State Government of Paraná (c) 1,516,362 1,522,735 1,383,242 Sectorial financial assets (d) 343,218 - 1,045,662 Accounts receivable related to the concession (e) 3,903,643 3,227,224 1,367,613 Accounts receivable related to the concession - Bonus from the grant (f) 606,479 586,706 - Accounts receivable related to the concession compensation (g) 68,859 67,401 219,556 State of Paraná - Government Programs (h) 130,417 155,141 187,048 Mutual - related parties 38,169 28,968 - Other temporary investments (i) 18,727 408,297 17,626 11,014,971 9,872,799 9,283,131
Liquidity Risk	Interest (a) Less than 1 to 3 3 months Over Total 1 month months to 1 year 1 to 5 years 5 years liabilities 12.31.2017 Loans and financing Note 23 67,457 150,634 775,871 2,429,424 1,340,528 4,763,914 Debentures Note 24 16,985 22,149 1,923,880 5,160,164 453,807 7,576,985 Payable related to concession Rate of return + use of public property IGP-M and IPCA 5,429 10,859 49,777 293,984 1,455,541 1,815,590 Suppliers - 1,305,653 174,478 143,558 103,357 - 1,727,046 Ordinary financing of taxes with the federal tax authorities Selic 5,535 11,141 51,261 89,860 - 157,797 Pert Selic 3,693 7,445 34,469 214,111 509,027 768,745 Sectorial financial liabilities Selic 16,159 32,583 151,095 100,805 - 300,642 1,420,911 409,289 3,129,911 8,391,705 3,758,903 17,110,719 12.31.2016 Loans and financing Note 23 90,265 164,214 1,588,764 1,873,952 1,556,703 5,273,898 Debentures Note 24 8,725 19,929 1,545,694 4,147,064 583,869 6,305,281 Payable related to concession Rate of return + use of public property IGP-M and IPCA 5,494 10,988 50,331 300,343 1,850,518 2,217,674 Suppliers - 1,106,430 21,619 124,060 40,239 2 1,292,350 Ordinary financing of taxes with the federal tax authorities Selic 5,133 10,392 48,578 161,534 - 225,637 Sectorial financial liabilities Selic 13,071 26,537 125,315 144,590 - 309,513 1,229,118 253,679 3,482,742 6,667,722 3,991,092 15,624,353 (a) Effective interest rate - weighted average.
Sensitivity Analysis of Foreign Currency Risk	. Baseline Projected scenarios - Dec.2018 Foreign exchange risk Risk 12.31.2017 Probable Scenario 1 Scenario 2 . Financial assets Collaterals and escrow accounts - STN USD depreciation 75,665 (183) (19,053) (37,924) . 75,665 (183) (19,053) (37,924) Financial liabilities Loans and financing - STN USD appreciation (89,270) 216 (22,048) (44,311) Suppliers Eletrobras (Itaipu) USD appreciation (215,761) 522 (53,288) (107,098) Acquisition of gas USD appreciation (27,001) 65 (6,669) (13,403) (332,032) 803 (82,005) (164,812)
Sensitivity Analysis of Interest Rate and Monetary Variation Risk	Risk Baseline 12.31.2017 Projected scenarios - Dec.2018 Interest rate risk and monetary variation Probable Scenario 1 Scenario 2 . Financial assets Bonds and securities Low CDI/SELIC 219,663 14,827 11,115 7,424 Collaterals and escrow accounts Low CDI/SELIC 59,372 4,008 3,005 2,006 CRC transferred to the State Government of Paraná Low IGP-DI 1,516,362 68,236 51,177 34,118 Sectorial financial assets Low Selic 343,218 23,167 17,375 11,584 Accounts receivable related to the concession Low IPCA 4,510,122 169,981 127,486 84,991 Accounts receivable related to the concession compensation Undefined (a) 68,859 - - - State of Paraná - Government Programs No risk 130,417 - - - Mutual - related parties No risk 38,169 - - - 6,886,182 280,219 210,158 140,123 Financial liabilities Loans and financing Banco do Brasil High CDI (1,165,123) (78,646) (98,307) (117,969) BNDES High TJLP (1,510,327) (101,947) (127,434) (152,921) Promissory notes High CDI (529,919) (35,770) (44,712) (53,654) Banco do Brasil - Distribution of Funds from BNDES High TJLP (118,373) (7,990) (9,988) (11,985) Caixa Econômica Federal High TJLP (498) (34) (42) (50) Other No risk (345,995) - - - Debentures High CDI/SELIC (5,358,247) (361,682) (452,102) (542,523) Debentures High IPCA (545,967) (21,511) (26,889) (32,267) Debentures High TJLP (166,764) (11,257) (14,071) (16,885) Suppliers - renegotiation of gas High IGP-M (73,076) (3,332) (4,165) (4,998) Sectorial financial liabilities High Selic (283,519) (19,138) (23,922) (28,706) Ordinary financing of taxes with the federal tax authorities High Selic (148,845) (10,079) (12,599) (15,118) Pert High Selic (533,671) (35,991) (44,989) (53,986) Payable related to concession High IGP-M (507,560) (23,145) (28,931) (34,717) Payable related to concession High IPCA (47,394) (1,867) (2,334) (2,801) . (11,335,278) (712,389) (890,485) (1,068,580) (a) Risk assessment still requires ruling by the Granting Authority.
Deadline for Manifestation	Plant Deadline for manifestation HPP Gov. Bento Munhoz da Rocha Neto (Foz do Areia) 09.17.2018 HPP Apucaraninha 10.12.2020 HPP Chaminé 08.16.2021 HPP Guaricana 08.16.2021
Targets Set	Quality (Limit Established) (a) Quality (Performed) Year Economic and Financial Management DECi (b) FECi (b) DECi (c) FECi (c) 2016 13.61 9.24 10.80 7.14 2017 EBITDA ≥ 0 12.54 8.74 10.41 6.79 2018 EBITDA (-) QRR ≥ 0 (d) 11.23 8.24 - - 2019 {Net Debt / [EBITDA (-) QRR]} ≤ 1 / (0.8 * SELIC) (d) (e) 10.12 7.74 - - 2020 {Net Debt / [EBITDA (-) QRR]} ≤ 1 / (1.11 * SELIC) (d) (e) 9.83 7.24 - - (a) According to Aneel’s Technical Note No. 0335/2015. (b) DECi - Equivalent Time of Interruption Caused by Internal Source per Consumer Unit; and FECi - Equivalent Frequency of Interruption Caused by Internal Source per Consumer Unit. (c) The DECi and FECi indicators are calculated by ANEEL and the performed data were not officially released for the year 2017 (d) QRR: Regulatory Reintegration Quota or Regulatory Depreciation Expense. This is the value defined in the most recent Periodical Tariff Review (RTP), plus the General Market Price Index (IGP-M) between the month preceding the RTP and the month preceding the twelve-month period of the economic and financial sustainability measurement. (e) Selic: limited to 12.87% p.y.
Capital Monitored by Index	12.31.2017 12.31.2016 Restated 12.31.2015 Restated Loans and financing 3,759,505 4,046,293 4,077,060 Debentures 6,070,978 4,790,809 3,683,928 Ordinary financing of taxes with the federal tax authorities - - 193,739 Endorsement and securities - 1,373,064 1,282,290 (-) Cash and cash equivalents (1,040,075) (982,073) (1,480,727) (-) Bonds and securities (current) (1,341) (136,649) (294,514) Collaterals and escrow accounts - - 2,000 (-) Bonds and securities - held for sale and held for trading (noncurrent) (112,604) (188,461) (43,138) (-) Collaterals and escrow accounts STN (75,665) (73,074) (86,137) Adjusted net debt 8,600,798 8,829,909 7,334,501 Net income 1,118,255 874,472 1,161,565 Equity in earnings of investees (101,739) - (87,590) Deferred IRPJ and CSLL (105,257) (69,632) (165,794) Provision for IRPJ and CSLL 379,943 589,322 698,023 Financial expenses (income), net 748,440 594,656 427,702 Depreciation and amortization 731,599 708,296 676,472 Adjusted ebitda 2,771,241 2,697,114 2,710,378 Adjusted net debt / Adjusted ebitda 3.10 3.27 2.71
Equity Indebtedness	Indebtedness 12.31.2017 12.31.2016 Restated 01.01.2016 Restated Loans and financing 3,759,505 4,046,293 4,077,060 Debentures 6,070,978 4,790,809 3,683,928 (-) Cash and cash equivalents 1,040,075 982,073 1,480,727 (-) Bonds and securities (current) 1,341 136,649 294,514 Net debt 8,789,067 7,718,380 5,985,747 Equity 15,510,503 14,978,142 14,480,492 Equity indebtedness 0.57 0.52 0.41

37. Related Party Transactions

37. Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions Tables
Related Party Transactions	Assets Liabilities Revenue Cost / Expense Related parties / Nature of operation 12.31.2017 12.31.2016 12.31.2017 12.31.2016 12.31.2017 12.31.2016 12.31.2015 12.31.2017 12.31.2016 12.31.2015 Controlling shareholder State of Paraná - dividends payable - - 85,710 83,786 - - - - - - CRC Transfer (Note 8) 1,516,362 1,522,735 - - 90,712 188,918 217,722 - - - "Luz Fraterna" Program (a) 168,405 167,674 - - - - - - - - 2014 World Cup construction work (Note 15.1.2) 14,266 14,266 - - - - - - - - Morar Bem Paraná Program (Note 15.1.3) 261 24,985 - - 1,165 5,502 19,482 - - - Remuneration and employ social security charges assigned (b) 56 302 - - - - - - - - Telecommunication services (c) 28,750 48,794 - - 40,396 29,763 29,456 - - - Sistema Meteorológico do Paraná - Simepar (d) - - - 164 - - - (1,752) (1,799) - . Entities with significant influence BNDES and BNDESPAR - dividends payable (e) - - 59,366 57,218 - - - - - - Financing (Note 23) - - 1,576,660 1,692,775 - - - (140,537) (149,794) (120,982) Debentures - Compagás (Note 24) - - 42,675 61,786 - - - (5,242) (2,883) (3,347) Debentures - wind farms (f) - - 281,448 295,188 - - - (30,540) (14,415) - State of Paraná investee Sanepar (c) (g) 24 32 - - 3,699 3,319 2,886 (1,783) (1,455) (1,409) Dividends 12,095 16,817 - - - - - - - Joint ventures Voltalia São Miguel do Gostoso - mutual (Note 15.2) 38,169 28,968 - - 3,513 3,509 3,260 - - - Dividends 1,032 1,032 - - - - - - - - Costa Oeste Transmissora de Energia (h) (i) (j) (n) 206 72 59 73 1,034 848 726 (2,136) (3,072) (3,815) Marumbi Transmissora de Energia (h) (j) (n) 500 285 37 55 3,690 4,085 1,264 (756) (900) (346) - - Caiuá Transmissora de Energia (h) (i) (j) 320 308 271 356 3,792 2,066 914 (13,700) (15,595) (14,481) Dividends 1,991 1,991 - - - - - - - - Integração Maranhense Transmissora (h) (j) - - 43 76 - - - (1,468) (1,910) (1,878) Dividends 4,012 4,012 - - - - - - - - Matrinchã Transmissora de Energia (h) (j) - - 220 326 - - - (6,636) (4,043) (444) Dividends 36,840 23,213 - - - - - - - - Transmissora Sul Brasileira (h) (j) - - 72 149 - - - (2,590) (3,593) (2,952) Guaraciaba Transmissora de Energia (h) (j) - - 74 173 - - - (3,202) (966) Dividends 11,541 5,512 - - - - - - - - Paranaíba Transmissora de Energia (j) - - 159 - - - - (3,642) (283) - Dividends 7,093 3,051 - - - - - - - - Cantareira Transmissora de Energia - 2,146 1,224 - - - - - - - - Mata de Santa Genebra Transmissão - 3,264 - - - - - - - - - Associates Dona Francisca Energética S.A. (k) - - 1,436 1,436 - - - (17,031) (16,949) (30,556) . Foz do Chopim Energética Ltda. (c) (h) 163 161 - - 2,063 2,178 1,913 - - - Sercomtel S.A. Telecomunicações (c) (l) 3,778 3,430 - - 8,153 8,210 5,788 (4) (6) (6) . Key management staff Fees and social security charges (Note 33.2) - - - - - - - (28,876) (26,021) (23,839) Pension and healthcare plans (Note 25) - - - - - - - (1,690) (1,403) (2,380) Other related parties Fundação Copel (c) 38 52 - - 316 305 292 - - - Administrative property rental - - 349 340 - - - (16,347) (13,519) (15,390) Pension and healthcare plans (Note 25) - - 866,103 769,865 - - - - - - . Lactec (m) - - 1,762 1,743 - - - (15,912) (12,911) (14,752)
Sureties and Guarantees Granted	Amount Date Final Amount Balance Interest endorsement/ Company Operation issued maturity approved 12.31.2017 % security (1) Caiuá Transmissora Financing 12.23.2013 02.15.2029 84,600 71,508 49.0 35,039 (2) Guaraciaba Transmissora Financing 09.28.2016 01.15.2031 440,000 421,433 49.0 206,502 (3) Integração Maranhense Financing 12.30.2013 02.15.2029 142,150 116,995 49.0 57,328 (4) Mata de Santa Genebra Financing 11.30.2017 07.15.2033 1,018,500 703,897 50.1 352,652 (5) Matrinchã Transmissora Financing 12.27.2013 05.15.2029 691,440 567,796 49.0 278,220 (6) Matrinchã Transmissora Debentures 05.15.2016 06.15.2029 180,000 193,088 49.0 94,613 (7) Paranaíba Transmissora Financing 10.21.2015 10.15.2030 606,241 582,452 24.5 142,701 (8) Paranaíba Transmissora Debentures 01.15.2017 03.15.2028 120,000 109,644 24.5 26,863 (9) Voltalia São Miguel do Gostoso Part. S.A. (a) Debentures 01.15.2016 12.15.2028 57,000 53,328 49.0 26,131 (10) Usina de Energia Eólica Carnaúba S.A. (a) Financing 08.24.2015 11.15.2031 74,000 53,975 49.0 26,448 (11) Usina de Energia Eólica Reduto S.A. (a) Financing 08.24.2015 11.15.2031 70,000 53,969 49.0 26,445 (12) Usina de Energia Eólica Santo Cristo S.A. (a) Financing 08.24.2015 11.15.2031 74,000 50,605 49.0 24,796 (13) Usina de Energia Eólica São João S.A. (a) Financing 08.24.2015 11.15.2031 68,000 51,425 49.0 25,198 (14) Cantareira Transmissora de Energia Financing 12.28.2016 09.15.2032 426,834 439,192 49.0 215,204 1,538,140 (a) Subsidiaries of Voltália São Miguel do Gostoso I Participações S.A. Financial institution (fund provider): BNDES: (1) (2) (3) (4) (5) (7) (10) (11) (12) (13) (14) Allocation: Investment Program and/or Working capital. Endorsement/Security: Provided by Copel Geração e Transmissão: (1) (3); Provided by Copel: (2) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Securities offered for the transaction: Pledge of shares of Copel Geração e Transmissão proportional to the interest in projects.
Performance Bonds	Performance bond Final Amount % endorsement Amount Company maturity Insured Copel GeT endorsement Matrinchã Transmissora 03.31.2019 90,000 49.0 44,100 Guaraciaba Transmissora 04.30.2019 47,000 49.0 23,030 Paranaíba Transmissora 07.26.2018 48,000 24.5 11,760 Mata de Santa Genebra 05.26.2018 78,300 50.1 39,228 Cantareira Transmissora 11.30.2018 31,200 49.0 15,288 133,406

38. Commitments (Tables)

38. Commitments (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments Tables
Commitments related to long-term contracts	12.31.2017 Energy purchase and transportation contracts 118,588,046 Additions to property, plant and equipment Construction of transmission lines and substations 292,601 Construction of HPP Colíder power plant 42,653 Construction of HPP Baixo Iguaçu 193,156 Construction of Cutia wind farm 701,191 Telecommunications works 131,557 Additions to intangible assets 161,337 Gas purchase contracts 54,670

39. Insurance (Tables)

39. Insurance (Tables)	12 Months Ended
	Dec. 31, 2017
Insurance Tables
Insurance Policies	End Insured Policy of term amount Nominated Risks 08.24.2018 2,172,442 Operational risks - HPP Governador Jayme Canet Junior 11.23.2018 799,290 Operational risks - UEG Araucária (a) 05.31.2018 725,286 Operational risks - Brisa Potiguar 06.27.2018 720,713 Fire - Company - owned and rented facilities 08.24.2018 597,716 Operational risks - São Bento 06.27.2018 449,928 Legal guarantee - Office of the General Counsel to the National Treasury 05.11.2018 291,396 Multi-risk - Elejor 03.11.2019 197,800 D&O Insurance (a) 03.28.2019 82,700 Aviation insurance (hull and civil liability) (a) 01.30.2019 80,197 (a) The values of the insured of operating risks - UEG Araucária and Seguro Aeronáutico have been translated from USD into BRL, with the current rate R$3.3080, as of 12.31.2017.

41. Subsequent Events (Tables)

41. Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2017
Subsequent Events Tables
Revision of physical guarantee	Installed Physical guarantee Physical guarantee Installed Physical power (proportional (proportional power guarantee (proportional average MW) average MW) Projects (MW) (average MW) Ownership average MW) up to 12.31.2017 as from 2018 HPP Gov. José Richa (Salto Caxias) 1240.0 605.6 100% 1240.0 605.0 605.6 HPP Gov. Ney Aminthas de Barros Braga (Segredo) 1260.0 578.5 100% 1260.0 603.0 578.5 HPP Gov. Bento Munhoz da Rocha Netto (Foz do Areia) 1676.0 603.0 100% 1676.0 576.0 603.3 HPP Dona Francisca 125.0 76.0 23% 28.8 18.0 17.5 HPP Santa Clara e HPP Fundão 240.3 133.0 70% 168.2 94.8 93.1 Net efect 1.2

42. Condensed Unconsolidated 89

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Unconsolidated Financial Information Of Companhia Paranaense De Energia Copel Tables
Condensed Statements of Financial Position	ASSETS 12.31.2017 12.31.2016 Restated 12.31.2015 Restated Current assets Cash and cash equivalents 56,833 46,096 25,653 Bonds and securities 90 149 168 Collaterals and escrow accounts 129 128 132 Dividends receivables 459,464 485,263 488,187 CRC transferred to the State Government of Paraná 167,109 - 111,663 Other current receivables 8,287 8,736 13,018 Income tax and social contribution 14,055 41,899 154,077 Other current recoverable taxes 276 197 - Related parties 292,051 116,020 447 998,294 698,488 793,345 Noncurrent assets Other temporary investments 18,727 408,297 - CRC transferred to the State Government of Paraná 1,349,253 1,522,735 1,271,579 Judicial deposits 119,167 153,932 267,411 Income Tax and Social Contribution 158,808 153,216 79,144 Deferred income tax and social contribution 102,236 47,462 100,919 Other noncurrent recoverable taxes 15 15 15 Related parties 219,426 220,661 297,237 1,967,632 2,506,318 2,016,305 Investments 14,987,607 13,965,892 14,057,384 Property, Plant and Equipment, net 830 630 455 Intangible Assets 1,603 3,168 3,046 16,957,672 16,476,008 16,077,190 TOTAL ASSETS 17,955,966 17,174,496 16,870,535 LIABILITIES 12.31.2017 12.31.2016 Restated 12.31.2015 Restated Current liabilities Payroll, social charges and accruals 6,977 5,573 15,436 Related parties 3,936 - - Suppliers 2,096 2,225 2,602 Income tax and social contribution payable 2,467 - - Other taxes due 476 412 32,617 Loans and financing 322,092 453,288 61,788 Debentures 339,341 351,148 19,497 Dividends payable 267,988 256,426 310,020 Post-employment benefits 57 188 21 Other accounts payable 249 579 232 Provisions for legal claims 112,000 - - 1,057,679 1,069,839 442,213 Noncurrent liabilities Other taxes due 2,365 2,075 1,466 Loans and financing 664,020 562,072 969,412 Debentures 876,140 665,951 996,590 Post-employment benefits 3,995 3,517 7,795 Other accounts payable 830 - - Provisions for legal claims 143,095 152,944 290,520 1,690,445 1,386,559 2,265,783 Equity Attributable to controlling shareholder's Share capital 7,910,000 7,910,000 6,910,000 Equity valuation adjustments 895,601 998,466 1,177,372 Legal reserves 844,398 792,716 744,784 Retained earnings 5,557,843 5,016,916 5,330,383 15,207,842 14,718,098 14,162,539 Total liabilities and equity 17,955,966 17,174,496 16,870,535
Condensed Statements of Operations	12.31.2017 12.31.2016 12.31.2015 Restated Restated Other operating revenues (expenses) General and administrative expenses (59,601) (107,761) (123,717) Other operating income (68,788) 231,651 (3,586) Equity in earnings of investees 1,291,434 839,853 1,302,435 1,163,045 963,743 1,175,132 PROFIT BEFORE FINANCIAL RESULTS AND TAXES 1,163,045 963,743 1,175,132 Financial income (expenses) Financial income 181,312 321,056 245,347 Financial expenses (327,855) (334,113) (314,101) (146,543) (13,057) (68,754) Operating profit 1,016,502 950,686 1,106,378 Income tax and social contribution Income tax and social contribution (36,803) (4,882) (217) Deferred income tax and social contribution 53,927 (50,032) 3,388 17,124 (54,914) 3,171 Net income for the period 1,033,626 895,772 1,109,549 Basic and diluted net earning per share attributed do parent company shareholders - in reais Common shares 3.6075 3.1265 3.8726 Class A preferred shares 3.9683 3.4390 4.2599 Class B preferred shares 3.9683 3.4390 4.2597
Condensed Statements of Comprehensive Income	12.31.2017 12.31.2016 Restated 12.31.2015 Restated NET INCOME 1,033,626 895,772 1,109,549 Other comprehensive income Items that will never be reclassified to profit or loss Gain (losses) on actuarial liabilities Post-employment benefits 18 6,460 2,050 Post-employment benefits - equity (29,567) (63,913) 289,082 Taxes on other comprehensive income (7) (2,196) (696) Items that may be reclassified to profit or loss Adjustments related to financial assets classified as available for sale 11,661 3,612 412 Adjustments related to financial assets classified as available for sale - equity 9,554 - - Taxes on other comprehensive income (3,965) (1,229) 1 Realization - gain on financial assets, net of taxes (9,355) - - Realization - gain on financial assets - equity (9,554) - - Total comprehensive income, net of taxes (31,215) (57,266) 290,849 TOTAL COMPREHENSIVE INCOME 1,002,411 838,506 1,400,398
Condensed Statements of Cash Flows	12.31.2017 12.31.2016 12.31.2015 Net cash generated from operating activities 440,406 1,905,189 1,455,819 Cash flow from investing activities Financial investments 24 23 (148) Loans and financing granted to related parties (251,856) (87,272) (36,800) Receipt of loans and financing granted to related parties 124,122 5,112 15,359 Disposal of investments 397,572 - - Additions in investments (574,347) (1,489,563) (1,235,576) Capital reduction of investees. 170,000 - - Additions to property, plant and equipment (282) (224) (134) Additions to intangible (499) (122) (292) Net cash generated from (used in) investing activities (135,266) (1,572,046) (1,257,591) Cash flow from financing activities Loans and financing obtained from third parties 77,000 - 640,005 Issue of Debentures 520,000 - - Amortization of principal - loans and financing (83,000) (6,000) (606,000) Amortization of principal - debentures (333,300) - - Dividends and interest on capital paid (475,103) (306,700) (241,442) Net cash used in financing activities (294,403) (312,700) (207,437) Total effects on cash and cash equivalents 10,737 20,443 (9,209) Cash and cash equivalents at the beginning of the period 46,096 25,653 34,862 Cash and cash equivalents at the end of the period 56,833 46,096 25,653 Change in cash and cash equivalents 10,737 20,443 (9,209)
Restatement of Comparative Balances	12.31.2016 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 17,320,563 (146,067) 17,174,496 Noncurrent assets 16,622,075 (146,067) 16,476,008 Investments 14,111,959 (146,067) 13,965,892 Liabilities 17,320,563 (146,067) 17,174,496 Equity 14,864,165 (146,067) 14,718,098 Attributable to controlling shareholder's 14,864,165 (146,067) 14,718,098 Profit retention reserve 5,162,983 (146,067) 5,016,916 STATEMENTS OF INCOME Operational expenses / income 1,026,621 (62,878) 963,743 Equity in earnings of investees 902,731 (62,878) 839,853 Profit before financial results and taxes 1,026,621 (62,878) 963,743 Financial results (13,057) - (13,057) Operating profit 1,013,564 (62,878) 950,686 Income tax and social contribution (54,914) - (54,914) Net income 958,650 (62,878) 895,772 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes (57,266) - (57,266) comprehensive income 901,384 (62,878) 838,506 12.31.2015 As previously stated Adjustments Restated STATEMENTS OF FINANCIAL POSITION Assets 16,953,724 (83,189) 16,870,535 Noncurrent assets 16,160,379 (83,189) 16,077,190 Investments 14,140,573 (83,189) 14,057,384 Liabilities 16,953,724 (83,189) 16,870,535 Equity 14,245,728 (83,189) 14,162,539 Attributable to controlling shareholder's 14,245,728 (83,189) 14,162,539 Profit retention reserve 5,413,572 (83,189) 5,330,383 STATEMENTS OF INCOME Operational expenses / income 1,258,321 (83,189) 1,175,132 Equity in earnings of investees 1,385,624 (83,189) 1,302,435 Profit before financial results and taxes 1,258,321 (83,189) 1,175,132 Financial results (68,754) - (68,754) Operating profit 1,189,567 (83,189) 1,106,378 Net income 1,192,738 (83,189) 1,109,549 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 290,849 - 290,849 comprehensive income 1,483,587 (83,189) 1,400,398
Outstanding Balances with Related Parties	12.31.2017 12.31.2016 Noncurrent assets Estado do Paraná 130,156 130,156 Copel Distribuição 89,296 90,640 Copel Telecomunicações 5,189 85,421 Eólicas 221,327 - Structure sharing 27,273 1,496 Voltalia 38,169 28,968 Structure sharing 67 - Total 511,477 336,681
Investments in Subsidiaries	12.31.2017 12.31.2016 01.01.2016 Restated Restated Copel Geração e Transmissão 8,409,370 7,966,750 6,843,029 Copel Distribuição 5,452,703 4,805,981 5,603,673 Copel Telecomunicações 483,195 446,155 508,874 Copel Energia 133,511 269,870 252,074 Compagas 202,857 152,811 150,851 UEG Araucária 89,240 89,314 151,471 Other investments 85,549 99,084 84,959 14,856,425 13,829,965 13,594,931
Dividends Receivable	12.31.2017 12.31.2016 Investees and subsidiaries Copel Geração e Transmissão 297,500 261,686 Copel Distribuição 98,967 149,500 Copel Telecomunicações 15,405 28,910 Copel Comercialização 3,717 6,763 Compagas 7,942 600 Elejor 16,838 8,596 UEG Araucária 6,143 6,143 Nova Asa Branca I 114 114 Nova Asa Branca II 157 157 Nova Asa Branca III 75 75 Nova Eurus IV 48 48 Santa Maria 186 186 Santa Helena 214 214 Ventos de Santo Uriel 235 235 Joint Ventures Voltália 1,032 1,032 Other investments Sanepar 10,087 20,275 Other investments 804 729 459,464 485,263
Provisions for Risks	12.31.2017 12.31.2016 Regulatory 15,042 15,121 Labor 518 18 Civil 135,422 20,578 Tax Claim 104,113 117,227 255,095 152,944
Restricted Subsidiaries Net Assets	12.31.2017 12.31.2016 01.01.2016 Restated Restated Copel Geração e Transmissão S.A. 8,409,370 7,966,750 6,843,029 Copel Distribuição S.A. 5,452,703 4,805,981 5,603,673 UEG Araucária Ltda. 446,204 446,576 754,254 Centrais Elétricas Rio Jordão - Elejor 61,727 79,701 74,000 Total 14,370,004 13,299,008 13,274,956

1. Operations (Details)

1. Operations (Details) - Subsidiary	12 Months Ended
	Dec. 31, 2017
Disclosure of subsidiaries [line items]
Subsidiary name	Copel Geração e Transmissão S.A. (Copel GeT)
Headquarters	Curitiba/PR
Main activity	Production and transmission of electricity
Interest	100.00%
Investor	Copel
Subsidiary name	Copel Distribuição S.A. (Copel DIS)
Headquarters	Curitiba/PR
Main activity	Distribution and marketing of electricity
Interest	100.00%
Investor	Copel
Subsidiary name	Copel Telecomunicações S.A. (Copel TEL)
Headquarters	Curitiba/PR
Main activity	Telecommunication and communication
Interest	100.00%
Investor	Copel
Subsidiary name	Copel Renováveis S.A. (Copel REN)	[1]
Headquarters	Curitiba/PR
Main activity	Control and management of interests
Interest	100.00%
Investor	Copel
Subsidiary name	Copel Comercialização S.A. (Copel Energia)
Headquarters	Curitiba/PR
Main activity	Commercialization of electricity
Interest	100.00%
Investor	Copel
Subsidiary name	Companhia Paranaense de Gás - Compagás
Headquarters	Curitiba/PR
Main activity	Distribution of pipeline gas
Interest	51.00%
Investor	Copel
Subsidiary name	Elejor - Centrais Elétricas do Rio Jordão S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity
Interest	70.00%
Investor	Copel
Subsidiary name	Araucária Ltda (UEG)
Headquarters	Curitiba/PR
Main activity	Production of electricity from natural gas
Interest	20.00%
Investor	Copel
Subsidiary name	São Bento Energia, Investimentos e Participações S.A. (São Bento)
Headquarters	Curitiba/PR
Main activity	Control and management of interests
Interest	100.00%
Investor	Copel GeT
Subsidiary name	Nova Asa Branca I Energias Renováveis S.A.
Headquarters	S. Miguel do Gostoso/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Copel GeT
Subsidiary name	Nova Asa Branca II Energias Renováveis S.A.
Headquarters	Parazinho/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Copel GeT
Subsidiary name	Nova Asa Branca III Energias Renováveis S.A.
Headquarters	Parazinho/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Copel GeT
Subsidiary name	Nova Eurus IV Energias Renováveis S.A.
Headquarters	Touros/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Copel GeT
Subsidiary name	Santa Maria Energias Renováveis S.A.
Headquarters	Maracanaú/CE
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Copel GeT
Subsidiary name	Santa Helena Energias Renováveis S.A.
Headquarters	Maracanaú/CE
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Copel GeT
Subsidiary name	Ventos de Santo Uriel S.A.
Headquarters	João Câmara/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Copel GeT
Subsidiary name	Cutia Empreendimentos Eólicos S.A. (Cutia)
Headquarters	Curitiba/PR
Main activity	Control and management of interests
Interest	100.00%
Investor	Copel GeT
Subsidiary name	GE Olho D’Água S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	São Bento
Subsidiary name	GE Boa Vista S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	São Bento
Subsidiary name	GE Farol S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	São Bento
Subsidiary name	GE São Bento do Norte S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	São Bento
Subsidiary name	Central Geradora Eólica São Bento do Norte I S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Central Geradora Eólica São Bento do Norte II S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Central Geradora Eólica São Bento do Norte III S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Central Geradora Eólica São Miguel I S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Central Geradora Eólica São Miguel II S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Central Geradora Eólica São Miguel III S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Usina de Energia Eólica Guajiru S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Usina de Energia Eólica Jangada S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Usina de Energia Eólica Potiguar S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Usina de Energia Eólica Cutia S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Usina de Energia Eólica Maria Helena S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Usina de Energia Eólica Esperança do Nordeste S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
Subsidiary name	Usina de Energia Eólica Paraíso dos Ventos do Nordeste S.A.	[2]
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100.00%
Investor	Cutia
[1]	Company management is assessing whether a business purpose change or a closure and transfer of assets to the shareholder is required.
[2]	Pre-operating stage.

1. Operations (Details 1)

1. Operations (Details 1) - Joint Venture	12 Months Ended
	Dec. 31, 2017
Disclosure of joint ventures [line items]
Joint venture name	Voltalia São Miguel do Gostoso I Participações S.A.
Headquarters	São Paulo/SP
Main activity	Interests in companies
Interest	49.00%
Investor	Copel
Joint venture name	Paraná Gás Exploração e Produção S.A.	[1]
Headquarters	Curitiba/PR
Main activity	Exploration of natural gas
Interest	30.00%
Investor	Copel
Joint venture name	Costa Oeste Transmissora de Energia S.A.
Headquarters	Curitiba/PR
Main activity	Transmission of electricity
Interest	51.00%
Investor	Copel GeT
Joint venture name	Marumbi Transmissora de Energia S.A.
Headquarters	Curitiba/PR
Main activity	Transmission of electricity
Interest	80.00%
Investor	Copel GeT
Joint venture name	Transmissora Sul Brasileira de Energia S.A.
Headquarters	Florianópolis/SC
Main activity	Transmission of electricity
Interest	20.00%
Investor	Copel GeT
Joint venture name	Caiuá Transmissora de Energia S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49.00%
Investor	Copel GeT
Joint venture name	Integração Maranhense Transmissora de Energia S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49.00%
Investor	Copel GeT
Joint venture name	Matrinchã Transmissora de Energia (TP NORTE) S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49.00%
Investor	Copel GeT
Joint venture name	Guaraciaba Transmissora de Energia (TP SUL) S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49.00%
Investor	Copel GeT
Joint venture name	Paranaíba Transmissora de Energia S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	24.50%
Investor	Copel GeT
Joint venture name	Mata de Santa Genebra Transmissão S.A.	[2]
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	50.10%
Investor	Copel GeT
Joint venture name	Cantareira Transmissora de Energia S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49.00%
Investor	Copel GeT
[1]	Project activities came to a halt in connection with a Public Class Action. Consortium members have requested the National Oil Agency (ANP) a release from contractual obligations without encumbrances to bidders, and eventual return of sign-up bonus, reimbursement of costs incurred and release from guarantees given.
[2]	Pre-operating stage.

1. Operations (Details 2)

1. Operations (Details 2) - Associate	12 Months Ended
	Dec. 31, 2017
Disclosure of associates [line items]
Associate name	Dona Francisca Energética S.A.
Headquarters	Agudo/RS
Main activity	Production of electricity
Interest	23.0303%
Investor	Copel
Associate name	Foz do Chopim Energética Ltda.	[1]
Headquarters	Curitiba/PR
Main activity	Production of electricity
Interest	35.77%
Investor	Copel
Associate name	Carbocampel S.A.
Headquarters	Figueira/PR
Main activity	Coal exploration
Interest	49.00%
Investor	Copel
Associate name	Dois Saltos Empreendimentos de Geração de Energia Elétrica Ltda.	[2]
Headquarters	Curitiba/PR
Main activity	Production of electricity
Interest	30.00%
Investor	Copel
Associate name	Copel Amec S/C Ltda. - em liquidação
Headquarters	Curitiba/PR
Main activity	Services
Interest	48.00%
Investor	Copel
Associate name	Sercomtel S.A. Telecomunicações	[3]
Headquarters	Londrina/PR
Main activity	Telecommunications
Interest	45.00%
Investor	Copel
Associate name	Dominó Holdings Ltda.	[4]
Headquarters	Curitiba/PR
Main activity	Interests in companies
Interest	49.00%
Investor	Copel Energia
Associate name	GBX Tietê II Empreendimentos Participações S.A.
Headquarters	São Paulo/SP
Main activity	Incorporation of real estate projects
Interest	19.31%
Investor	UEG
[1]	In February 2018, the associated Foz do Chopim Energetica Ltda. was transferred from Copel to Copel GeT, through an increase in the capital stock.
[2]	Pre-operating stage.
[3]	Investment reduced to zero due to the impairment tests.
[4]	In November 2017, the company was transformed from a corporation into a limited liability company and the investment was changed from a joint venture to an associate.

1. Operations (Details 3)

1. Operations (Details 3) - Joint Operation	12 Months Ended
	Dec. 31, 2017
Disclosure of joint operations [line items]
Joint operation name	Hydroelectric Power Plant Gov. Jayme Canet Júnior (Mauá)
Interest	51.00%
Other consortium members	Eletrosul Centrais Elétricas S.A.  (49.0%)
Joint operation name	Hydroelectric Power Plant Baixo Iguaçu (Note 19.7.1)	[1]
Interest	30.00%
Other consortium members	Geração Céu Azul S.A (subsidiary of Neoenergia S.A.) (70%)
[1]	Pre-operating stage.

2. Concessions and Authorizat94

2. Concessions and Authorizations (Details) - Concession Agreement/Authorization	12 Months Ended
	Dec. 31, 2017
Disclosure of detailed information about service concession arrangements [line items]
Concessions agreements or authorizations	Copel DIS, Contract 046/1999, extended by 5th addendum to the contract
Interest	100.00%
Maturity	07.07.2045
Concessions agreements or authorizations	Copel TEL, Authorization Term 54/2003 - Anatel/SVP/PVST
Interest	100.00%
Maturity	Indeterminate
Concessions agreements or authorizations	Copel TEL, Authorization Term 305/2012 - Anatel/SVP/PVST
Interest	100.00%
Maturity	Indeterminate
Concessions agreements or authorizations	Elejor, Contract 125/2001 - HPP Fundão and Santa Clara
Interest	70.00%
Maturity	05.28.2037
Concessions agreements or authorizations	Elejor, Authorization - SHP Fundão I and SHP Santa Clara I - 753/2002 and 757/2002
Interest	70.00%
Maturity	12.18.2032
Concessions agreements or authorizations	Dona Francisca Energética, Contract 188/1998 - HPP Dona Francisca
Interest	23.00%
Maturity	08.27.2033
Concessions agreements or authorizations	Foz do Chopim, Authorization 114/2000 - SHP Arturo Andreoli
Interest	36.00%
Maturity	04.23.2030
Concessions agreements or authorizations	UEG Araucária, Authorization 351/1999  - TPP Araucária (60% Copel GET)
Interest	20.00%
Maturity	12.22.2029
Concessions agreements or authorizations	Compagás (2.1.1), Concession gas distribution contract
Interest	51.00%
Maturity	01.20.2019
Concessions agreements or authorizations	Dois Saltos, Authorization 5,204/2015	[1]
Interest	30.00%
Maturity	04.22.2045
Concessions agreements or authorizations	Paraná Gás (1.1.2 - a), PART-T-300_R12 4861-.0000.99/2014-00 - ANP
Interest	30.00%
Maturity	05.15.2045
Concessions agreements or authorizations	Usina de Energia Eólica São João S.A., MME Ordinance 173 /2012 - WPP São João	[2]
Interest	49.00%
Maturity	03.25.2047
Concessions agreements or authorizations	Usina de Energia Eólica Carnaúba S.A., MME Ordinance 204 /2012 - WPP Carnaúbas	[2]
Interest	49.00%
Maturity	04.08.2047
Concessions agreements or authorizations	Usina de Energia Eólica Reduto S.A., MME Ordinance 230 /2012 - WPP Reduto	[2]
Interest	49.00%
Maturity	04.15.2047
Concessions agreements or authorizations	Usina de Energia Eólica Santo Cristo S.A., MME Ordinance 233/2012 - WPP Santo Cristo	[2]
Interest	49.00%
Maturity	04.17.2047
Concessions agreements or authorizations	Generation Concession 001/2007 - HPP Gov. Jayme Canet Júnior (Mauá)
Interest	51.00%
Maturity	07.02.2042
Concessions agreements or authorizations	Generation concession 001/2011 - HPP Colíder	[1]
Interest	100.00%
Maturity	01.16.2046
Concessions agreements or authorizations	Ordinance 133/2011 - SHP Cavernoso II
Interest	100.00%
Maturity	02.27.2046
Concessions agreements or authorizations	Generation Concession 002/2012 - HPP Baixo Iguaçu	[1]
Interest	30.00%
Maturity	09.13.2049
Concessions agreements or authorizations	HPP Apucaraninha
Interest	100.00%
Maturity	10.12.2025
Concessions agreements or authorizations	HPP Chaminé
Interest	100.00%
Maturity	08.16.2026
Concessions agreements or authorizations	HPP Derivação do Rio Jordão
Interest	100.00%
Maturity	11.15.2029
Concessions agreements or authorizations	HPP Cavernoso
Interest	100.00%
Maturity	01.07.2031
Concessions agreements or authorizations	TPP Figueira
Interest	100.00%
Maturity	03.26.2019
Concessions agreements or authorizations	HPP Gov. Bento Munhoz da Rocha Neto (Foz do Areia)
Interest	100.00%
Maturity	09.17.2023
Concessions agreements or authorizations	HPP São Jorge
Interest	100.00%
Maturity	12.03.2024
Concessions agreements or authorizations	HPP Guaricana
Interest	100.00%
Maturity	08.16.2026
Concessions agreements or authorizations	HPP Gov. Ney Aminthas de Barros Braga (Segredo)
Interest	100.00%
Maturity	11.15.2029
Concessions agreements or authorizations	HPP Gov. José Richa (Salto Caxias)
Interest	100.00%
Maturity	05.04.2030
Concessions agreements or authorizations	Authorization 278/1999 - WPP Palmas
Interest	100.00%
Maturity	09.28.2029
Concessions agreements or authorizations	HGP Salto do Vau (only register with ANEEL)
Interest	100.00%
Maturity	-
Concessions agreements or authorizations	Generation concession 002/2016 - HPP Gov. Pedro Viriato Parigot de Souza (GPS)
Interest	100.00%
Maturity	01.05.2046
Concessions agreements or authorizations	In progress for homologation from ANEEL - HPP Marumbi
Interest	100.00%
Maturity	-
Concessions agreements or authorizations	Authorization Aneel 5,373/2015 - HGP Chopim I (only register with ANEEL)
Interest	100.00%
Maturity	-
Concessions agreements or authorizations	UEG Araucária, Authorization 351/1999 - TPP Araucária (20% - Copel)
Interest	60.00%
Maturity	12.22.2029
Concessions agreements or authorizations	Nova Asa Branca I, MME Ordinance 267/2011 - WPP Asa Branca I
Interest	100.00%
Maturity	04.24.2046
Concessions agreements or authorizations	Nova Asa Branca II, MME Ordinance 333/2011 - WPP Asa Branca II
Interest	100.00%
Maturity	05.30.2046
Concessions agreements or authorizations	Nova Asa Branca III, MME Ordinance 334/2011 - WPP Asa Branca III
Interest	100.00%
Maturity	05.30.2046
Concessions agreements or authorizations	Nova Eurus IV, MME Ordinance 273/2011 -WPP Eurus IV
Interest	100.00%
Maturity	04.26.2046
Concessions agreements or authorizations	Santa Maria, MME Ordinance 274/2012 - WPP SM
Interest	100.00%
Maturity	05.07.2047
Concessions agreements or authorizations	Santa Helena, MME Ordinance 207/2012 - WPP Santa Helena
Interest	100.00%
Maturity	04.08.2047
Concessions agreements or authorizations	Ventos de Santo Uriel, MME Ordinance 201/2012 - WPP Santo Uriel
Interest	100.00%
Maturity	04.08.2047
Concessions agreements or authorizations	GE Boa Vista, MME Ordinance 276 /2011 - WPP Dreen Boa Vista
Interest	100.00%
Maturity	04.27.2046
Concessions agreements or authorizations	GE Farol, MME Ordinance 263 /2011 - WPP Farol
Interest	100.00%
Maturity	04.19.2046
Concessions agreements or authorizations	GE Olho D’Água, MME Ordinance 343 /2011 - WPP Dreen Olho D'Água
Interest	100.00%
Maturity	05.31.2046
Concessions agreements or authorizations	GE São Bento do Norte, MME Ordinance 310 /2011 - WPP Dreen São Bento do Norte
Interest	100.00%
Maturity	05.18.2046
Concessions agreements or authorizations	Esperança do Nordeste, MME Ordinance 183/2015 - WPP Esperança do Nordeste	[1]
Interest	100.00%
Maturity	05.10.2050
Concessions agreements or authorizations	Paraíso dos Ventos do Nordeste, MME Ordinance 182/2015 - WPP Paraíso dos Ventos do Nordeste	[1]
Interest	100.00%
Maturity	05.10.2050
Concessions agreements or authorizations	Usina de Energia Eólica Jangada, Resolution 3,257/2011 - WPP GE Jangada	[1]
Interest	100.00%
Maturity	01.04.2042
Concessions agreements or authorizations	Maria Helena, Resolution 3,259/2011 - WPP GE Maria Helena	[1]
Interest	100.00%
Maturity	01.04.2042
Concessions agreements or authorizations	Usina de Energia Eólica Potiguar, MME Ordinance 179/2015 - WPP Potiguar	[1]
Interest	100.00%
Maturity	05.10.2050
Concessions agreements or authorizations	Usina de Energia Eólica Guajiru, Resolution 3,256/2011 - WPP Dreen Guajiru	[1]
Interest	100.00%
Maturity	01.04.2042
Concessions agreements or authorizations	Usina de Energia Eólica Cutia, Resolution 3,258/2011 - WPP Dreen Cutia	[1]
Interest	100.00%
Maturity	01.04.2042
Concessions agreements or authorizations	São Bento do Norte I, Ordinance 349/2015 - WPP São Bento do Norte I	[1]
Interest	100.00%
Maturity	08.03.2050
Concessions agreements or authorizations	São Bento do Norte II, Ordinance 348/2015 - WPP São Bento do Norte II	[1]
Interest	100.00%
Maturity	08.03.2050
Concessions agreements or authorizations	São Bento do Norte III, Ordinance 347/2015 - WPP São Bento do Norte III	[1]
Interest	100.00%
Maturity	08.03.2050
Concessions agreements or authorizations	São Miguel I, Ordinance 352/2015 - WPP São Miguel I	[1]
Interest	100.00%
Maturity	08.03.2050
Concessions agreements or authorizations	São MigueI lI, Ordinance 351/2015 - WPP São Miguel II	[1]
Interest	100.00%
Maturity	08.03.2050
Concessions agreements or authorizations	São Miguel III, Ordinance 350/2015 - WPP São Miguel III	[1]
Interest	100.00%
Maturity	08.03.2050
Concessions agreements or authorizations	Contract 060/2001 (extended by 3rd addendum to the contract) - Transmission facilities – several joint ventures
Interest	100.00%
Maturity	12.31.2042
Concessions agreements or authorizations	Contract 075/2001 - Transmission line Bateias - Jaguariaíva
Interest	100.00%
Maturity	08.16.2031
Concessions agreements or authorizations	Contract 006/2008 - Transmission line Bateias - Pilarzinho
Interest	100.00%
Maturity	03.16.2038
Concessions agreements or authorizations	Contract 027/2009 - Transmission line Foz do Iguaçu - Cascavel Oeste
Interest	100.00%
Maturity	11.18.2039
Concessions agreements or authorizations	Contract 010/2010 - Transmission line Araraquara 2 - Taubaté	[1]
Interest	100.00%
Maturity	10.05.2040
Concessions agreements or authorizations	Contract 015/2010 - Substation Cerquilho III
Interest	100.00%
Maturity	10.05.2040
Concessions agreements or authorizations	Contract 022/2012 - Transmission line - Foz do Chopim - Salto Osório C2; Transmission line 230 kV Londrina - Figueira
Interest	100.00%
Maturity	08.26.2042
Concessions agreements or authorizations	Contract 002/2013 - Transmission line - Assis - Paraguaçu Paulista II; Substation 230/88 kV Paraguaçu Paulista II
Interest	100.00%
Maturity	02.24.2043
Concessions agreements or authorizations	Contract 005/2014 - Transmission line - Bateias - Curitiba Norte; Substation 230/138 kV Curitiba Norte
Interest	100.00%
Maturity	01.28.2044
Concessions agreements or authorizations	Contract 021/2014 - Transmission line Foz do Chopim - Realeza; Substation Realeza 230/138 kV - Pátio novo 230 kV
Interest	100.00%
Maturity	09.04.2044
Concessions agreements or authorizations	Contract 022/2014 - Transmission line Assis - Londrina
Interest	100.00%
Maturity	09.04.2044
Concessions agreements or authorizations	Contract 006/2016 - Transmission line 525kV Curitiba Leste - Blumenau C1
Interest	100.00%
Maturity	04.06.2046
Concessions agreements or authorizations	Contract 006/2016 - Transmission line 230 kV Uberaba - Curitiba Centro C1 e C2 (Underground)	[1]
Concessions agreements or authorizations	Contract 006/2016 - Substation 230/138 kV Curitiba Centro (SF6) - 230/138 kV - 2 x ATF 150 MVA	[1]
Concessions agreements or authorizations	Contract 006/2016 - Substation 230/138 kV Medianeira (Pátio novo 230 kV) - 2 x 150 MVA	[1]
Concessions agreements or authorizations	Contract 006/2016 - Transmission line 230 kV Baixo Iguaçu - Realeza	[1]
Concessions agreements or authorizations	Contract 006/2016 - Substation 230/138 kV Andirá Leste - 2 x ATR 150 MVA	[1]
Concessions agreements or authorizations	Costa Oeste Transmissora, Contract 001/2012 - Transmission line Cascavel Oeste - Umuarama; Substation Umuarama 230/20138 kV
Interest	51.00%
Maturity	01.11.2042
Concessions agreements or authorizations	Transmissora Sul Brasileira, Contract 004/2012 - Transmission line Nova Santa Rita - Camaquã 3; Transmission line 230 kV Camaquã 3 - Quinta; Transmission line 525 kV Salto Santiago - Itá; Transmission line 525 kV Itá - Nova Santa Rita; Substation Camaquã 3 230/69/2013,8 kV
Interest	20.00%
Maturity	05.09.2042
Concessions agreements or authorizations	Caiuá Transmissora, Contract 007/2012 - Transmission line Umuarama - Guaíra; Transmission line 230 kV Cascavel Oeste - Cascavel Norte; Substation Santa Quitéria 230/69-13,8 kV; Substation Cascavel Norte 230/20138-13,8 kV
Interest	49.00%
Maturity	05.09.2042
Concessions agreements or authorizations	Marumbi Transmissora, Contract 008/2012 - Transmission line Curitiba - Curitiba Leste; Substation Curitiba Leste 525/230 kV
Interest	80.00%
Maturity	05.09.2042
Concessions agreements or authorizations	Integração Maranhense, Contract 011/2012 - Transmission line Açailândia - Miranda II
Interest	49.00%
Maturity	05.09.2042
Concessions agreements or authorizations	Matrinchã Transmissora, Contract 012/2012 - Transmission line Paranaíta - Ribeirãozinho; Transmission line 500 kV Paranaíta - Cláudia; Substation Cláudia 500 kV; Transmission line 500 kV Cláudia - Paranatinga; Substation Paranatinga 500 kV; Transmission line 500 kV Paranatinga - Ribeirãozinho
Interest	49.00%
Maturity	05.09.2042
Concessions agreements or authorizations	Guaraciaba Transmissora, Contract 013/2012 - Transmission line Ribeirãozinho - Marimbondo II; Transmission line 500 kV Ribeirãozinho - Rio Verde Norte; Transmission line 500 Rio Verde Norte - Marimbondo II; Sectioning of Transmission lines 500 kV Marimbondo - Araraquara, at Substation Marimbondo II; Substation Marimbondo II 500 kV
Interest	49.00%
Maturity	05.09.2042
Concessions agreements or authorizations	Paranaíba Transmissora, Contract 007/2013 - Transmission line - T 500 kV Barreiras II - Rio das Éguas; Transmission line 500 kV Rio das Éguas - Luziânia; Transmission line 500 kV Luziânia - Pirapora 2
Interest	24.50%
Maturity	05.01.2043
Concessions agreements or authorizations	Mata de Santa Genebra, Contract 001/2014 - Transmission line - Itatiba - Bateias; Transmission line 500 kV Itatiba - Bateias; Transmission line 500 kV Araraquara 2 - Itatiba; Transmission line 500 kV Araraquara 2 - Fernão Dias; Substation Santa Bárbara D'Oeste 440 kV; Substation Itatiba 500 kV; Substation 500/440 kV Fernão Dias	[1]
Interest	50.10%
Maturity	05.13.2044
Concessions agreements or authorizations	Cantareira Transmissora, Contract 019/2014 - Transmission line - Estreito - Fernão Dias	[1]
Interest	49.00%
Maturity	09.04.2044
[1]	Building under construction.
[2]	Subsidiaries of Voltalia Sao Miguel do Gostoso I Participacoes S.A.

2. Concessions and Authorizat95

2. Concessions and Authorizations (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about service concession arrangements [line items]
Accounts receivable related to the concession	R$ 4510122	R$ 3813930
Intangible assets	6,452,824	R$ 6459812	R$ 6145076
End of concession in 2024
Disclosure of detailed information about service concession arrangements [line items]
Accounts receivable related to the concession	148,868
Intangible assets	198,688
Fair value of assets from the indemnity for the concession	(197)
Effects
Disclosure of detailed information about service concession arrangements [line items]
Accounts receivable related to the concession	154,800
Intangible assets	(154,800)
Fair value of assets from the indemnity for the concession	41,078
End of concession in 2019
Disclosure of detailed information about service concession arrangements [line items]
Accounts receivable related to the concession	303,668
Intangible assets	43,888
Fair value of assets from the indemnity for the concession	R$ 10881

4. Significant Accounting Pol96

4. Significant Accounting Policies (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
STATEMENTS OF FINANCIAL POSITION
Assets	R$ 33162377	R$ 30288900	R$ 28843671
Current assets	5,701,834	4,237,241	6,821,637
Bonds and securities	1,341	136,649	294,514
Noncurrent assets	27,460,543	26,051,659	22,022,034
Deferred income tax and social contribution	915,492	814,355	537,562
Investments	2,570,643	2,344,512	2,232,484
Liabilities		30,288,900	28,843,671
Noncurrent liabilities	11,541,960	9,654,722	9,574,061
Provisions for legal claims	1,400,064	1,273,338	1,494,936
Equity	15,510,503	14,978,142	14,480,492	R$ 13682780
Attributable to controlling shareholder's	15,207,842	14,718,098	14,162,539
Profit retention reserve	5,557,843	5,016,916	5,330,383
Attributable to non-controlling interest	R$ 302661	260,044	317,953	R$ 352091
As Previously Stated
STATEMENTS OF FINANCIAL POSITION
Assets		30,434,209	28,947,657
Current assets		4,402,990	6,933,397
Bonds and securities		302,398	406,274
Noncurrent assets		26,031,219	22,014,260
Deferred income tax and social contribution		803,477
Investments		2,334,950	2,224,710
Liabilities		30,434,209	28,947,657
Noncurrent liabilities		9,622,727
Provisions for legal claims		1,241,343
Equity		15,155,446	14,584,478
Attributable to controlling shareholder's		14,864,165	14,245,728
Profit retention reserve		5,162,983	5,413,572
Attributable to non-controlling interest		291,281	338,750
Classification Adjustments
STATEMENTS OF FINANCIAL POSITION
Assets		(145,309)	(103,986)
Current assets		(165,749)	(111,760)
Bonds and securities		(165,749)	(111,760)
Noncurrent assets		20,440	7,774
Deferred income tax and social contribution		10,878
Investments		9,562	7,774
Liabilities		(145,309)	(103,986)
Noncurrent liabilities		31,995
Provisions for legal claims		31,995
Equity		(177,304)	(103,986)
Attributable to controlling shareholder's		(146,067)	(83,189)
Profit retention reserve		(146,067)	(83,189)
Attributable to non-controlling interest		R$ 31237	R$ 20797

4. Significant Accounting Pol97

4. Significant Accounting Policies (Details 1) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
STATEMENTS OF INCOME
Operational expenses / income	R$ 1217302	R$ 878820	R$ 1025032
Equity in earnings of investees	101,739	166,411	87,590
Profit before financial results and taxes	2,141,381	1,988,818	2,121,496
Financial results	(748,440)	(594,656)	(427,702)
Financial income	699,310	903,936	769,627
Financial expenses	(1,447,750)	(1,498,592)	(1,197,329)
OPERATING PROFIT (LOSS)	1,392,941	1,394,162	1,693,794
Income tax and social contribution	(274,686)	(519,690)	(532,229)
INCOME TAX AND SOCIAL CONTRIBUTION, Deferred	105,257	69,632	165,794
Net income	1,118,255	874,472	1,161,565
Attributed to controlling shareholders	1,033,626	895,772	1,109,549
Attributed to non-controlling interest	R$ 84629	R$ 21300	R$ 52016
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares	R$ 3.60754	R$ 3.12641	R$ 3.87253
Class "A" Preferred
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares	3.96830	3.43906	4.25990
Class "B" Preferred
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares	R$ 3.96830	R$ 3.43906	R$ 4.25979
As Previously Stated
STATEMENTS OF INCOME
Operational expenses / income		R$ 823536	R$ 1020077
Equity in earnings of investees		221,695	92,545
Profit before financial results and taxes		2,044,102	2,126,451
Financial results		(565,744)	(328,671)
Financial income		896,553
Financial expenses		(1,462,297)	(1,098,298)
OPERATING PROFIT (LOSS)		1,478,358	1,797,780
Income tax and social contribution		(530,568)
INCOME TAX AND SOCIAL CONTRIBUTION, Deferred		58,754
Net income		947,790	1,265,551
Attributed to controlling shareholders		958,650	1,192,738
Attributed to non-controlling interest		R$ 10860	R$ 72813
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares		R$ 3.34587	R$ 4.16287
As Previously Stated | Class "A" Preferred
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares		3.68045	4.57807
As Previously Stated | Class "B" Preferred
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares		R$ 3.68045	R$ 4.56917
Classification Adjustments
STATEMENTS OF INCOME
Operational expenses / income		R$ 55284	R$ 4955
Equity in earnings of investees		(55,284)	(4,955)
Profit before financial results and taxes		(55,284)	(4,955)
Financial results		(28,912)	(99,031)
Financial income		7,383
Financial expenses		(36,295)	(99,031)
OPERATING PROFIT (LOSS)		(84,196)	(103,986)
Income tax and social contribution		10,878
INCOME TAX AND SOCIAL CONTRIBUTION, Deferred		10,878
Net income		(73,318)	(103,986)
Attributed to controlling shareholders		(62,878)	(83,189)
Attributed to non-controlling interest		R$ 10440	R$ 20797
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares		R$ 0.21946	R$ 0.29034
Classification Adjustments | Class "A" Preferred
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares		(0.24139)	(0.31817)
Classification Adjustments | Class "B" Preferred
Basic and diluted earnings per share attributable to shareholders of parent company:
Ordinary shares		R$ 0.24139	R$ 0.30938

4. Significant Accounting Pol98

4. Significant Accounting Policies (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes	R$ 31338	R$ 57201	R$ 291344
Comprehensive income	1,086,917	817,271	1,452,909
Attributed to controlling shareholders	1,002,411	838,506	1,400,398
Attributed to non-controlling interest	R$ 84506	(21,235)	52,511
As Previously Stated
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes		(57,201)	291,344
Comprehensive income		890,589	1,556,895
Attributed to controlling shareholders		901,384	1,483,587
Attributed to non-controlling interest		(10,795)	73,308
Classification Adjustments
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes		0	0
Comprehensive income		(73,318)	(103,986)
Attributed to controlling shareholders		(62,878)	(83,189)
Attributed to non-controlling interest		R$ 10440	R$ 20797

4. Significant Accounting Pol99

4. Significant Accounting Policies (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
STATEMENTS OF CHANGES IN EQUITY
Net income	R$ 1118255	R$ 874472	R$ 1161565
Equity	R$ 15510503	14,978,142	14,480,492	R$ 13682780
As Previously Stated
STATEMENTS OF CHANGES IN EQUITY
Net income		947,790	1,265,551
Equity		15,155,446	14,584,478
Classification Adjustments
STATEMENTS OF CHANGES IN EQUITY
Net income		(73,318)	(103,986)
Equity		R$ 177304	R$ 103986

4. Significant Accounting Po100

4. Significant Accounting Policies (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
STATEMENTS OF CASH FLOWS
Cash flows from operational activities	R$ 989206	R$ 1476818	R$ 1320728
Net income	1,118,255	874,472	1,161,565
Unrealized monetary and exchange variations - net	900,610	1,171,228	716,228
Deferred income tax and social contribution	(105,257)	(69,632)	(165,794)
Equity in earnings of investees	(101,739)	(166,411)	(87,590)
Cash flows from investment activities	(1,581,173)	(2,511,075)	(1,951,618)
Cash flows from financing activities	649,969	535,603	1,371,486
Change in cash and cash equivalents	R$ 58002	(498,654)	740,596
As Previously Stated
STATEMENTS OF CASH FLOWS
Cash flows from operational activities		1,476,818	1,320,728
Net income		947,790	1,265,551
Unrealized monetary and exchange variations - net		1,142,316	617,197
Deferred income tax and social contribution		(58,754)
Equity in earnings of investees		(221,695)	(92,545)
Cash flows from investment activities		(2,511,075)	(1,951,618)
Cash flows from financing activities		535,603	1,371,486
Change in cash and cash equivalents		(498,654)	740,596
Classification Adjustments
STATEMENTS OF CASH FLOWS
Cash flows from operational activities		0	0
Net income		(73,318)	(103,986)
Unrealized monetary and exchange variations - net		28,912	99,031
Deferred income tax and social contribution		(10,878)
Equity in earnings of investees		55,284	4,955
Cash flows from investment activities		0	0
Cash flows from financing activities		0	0
Change in cash and cash equivalents		R$ 0	R$ 0

4. Significant Accounting Po101

4. Significant Accounting Policies (Details 5)	12 Months Ended
	Dec. 31, 2017
Bonds and securities
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Available for sale
New classification IFRS 9	Fair value through profit or loss
Collaterals and escrow accounts
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Loans and receivables
New classification IFRS 9	Amortized cost
Trade accounts receivable
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Loans and receivables
New classification IFRS 9	Amortized cost
CRC transferred to the State Government of Paraná
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Loans and receivables
New classification IFRS 9	Amortized cost
Sectorial financial assets
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Loans and receivables
New classification IFRS 9	Amortized cost
Accounts receivable related to the concession - transmission (amortizable)
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Loans and receivables
New classification IFRS 9	Amortized cost
Accounts receivable related to the concession - transmission (indemnable)
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Loans and receivables
New classification IFRS 9	Fair value through profit or loss
Accounts receivable related to the concession - bonus from the grant
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Loans and receivables
New classification IFRS 9	Amortized cost
Accounts receivable related to the concession - distribution
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Available for sale
New classification IFRS 9	Fair value through profit or loss
Accounts receivable related to the concession compensation
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Available for sale
New classification IFRS 9	Fair value through profit or loss
State of Paraná - Government Programs
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Loans and receivables
New classification IFRS 9	Amortized cost
Other temporary investments
DisclosureOfClassificationsOfFinancialInstrumentsLineItems [Line Items]
Actual classification (IAS 39)	Available for sale
New classification IFRS 9	Fair value through profit or loss

5. Cash and Cash Equivalents (D

5. Cash and Cash Equivalents (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
DisclosureOfCashAndCashEquivalentsLineItems [Line Items]
Cash and cash equivalents	R$ 1040075	R$ 982073	R$ 1480727	R$ 740131
Cash and Bank Accounts
DisclosureOfCashAndCashEquivalentsLineItems [Line Items]
Cash and cash equivalents	157,470	173,020
Financial Investments with Immediate Liquidity
DisclosureOfCashAndCashEquivalentsLineItems [Line Items]
Cash and cash equivalents	R$ 882605	R$ 809053

6. Bonds and Securities (Detail

6. Bonds and Securities (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities available for sale	R$ 212491	R$ 203066	R$ 161177
Securities held for trading	7,172	128,679	224,454
Bonds and securities	219,663	331,745	385,631
Bonds and securities, current	1,341	136,649	294,514
Bonds and securities, noncurrent	R$ 218322	195,096	91,117
Quotas in Funds
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities available for sale index	CDI
Securities held for trading index	98.1% of CDI
Securities available for sale	R$ 107560	94,268	64,473
Securities held for trading	R$ 7172	8,676	100,282
Bank Deposit Certificates - CDB
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities available for sale index	95.0% to 101% of CDI
Securities available for sale	R$ 57192	50,811	45,996
Committed Operation
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities available for sale index	96.5% to 100% of CDI
Securities held for trading index	Fixed rate
Securities available for sale	R$ 47052	56,512	48,085
Securities held for trading	R$ 0	58,930	88,594
Financial Treasury Bonds - LFT
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities available for sale index	Selic
Securities available for sale	R$ 687	1,475	2,623
Financial Notes
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities held for trading index	105.38% of CDI
Securities held for trading	R$ 0	51,384	26,025
Time Deposits with Special Guarantee from the Credit Guarantee Fund (FGC) - DPGE
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities held for trading index	106.25% of CDI
Securities held for trading	R$ 0	4,785	4,515
National Treasury Bonds - LTN
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities held for trading index	Selic
Securities held for trading	R$ 0	3,378	2,563
Housing credit
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities held for trading index	-
Securities held for trading	R$ 0	1,390	2,316
Debentures
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities held for trading index	105.11% of CDI
Securities held for trading	R$ 0	129	157
Treasury
DisclosureOfBondsAndSecuritiesLineItems [Line Items]
Securities held for trading index	-
Securities held for trading	R$ 0	R$ 7	R$ 2

7. Trade Accounts Receivable104

7. Trade Accounts Receivables (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	R$ 2468471
Overdue up to 90 days	363,771
Overdue for more than 90 days	162,080
Trade accounts receivable	2,994,322	R$ 2488141
Trade accounts receivable, current	2,733,240	2,217,355	R$ 3032827
Trade accounts receivable, noncurrent	261,082	270,786	R$ 75062
Customers
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	1,695,109
Overdue up to 90 days	345,445
Overdue for more than 90 days	228,386
Trade accounts receivable	2,268,940	1,967,632
Customers | Residential
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	308,315
Overdue up to 90 days	190,376
Overdue for more than 90 days	14,126
Trade accounts receivable	512,817	447,345
Customers | Industrial
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	314,817
Overdue up to 90 days	37,788
Overdue for more than 90 days	76,722
Trade accounts receivable	429,327	313,963
Customers | Commercial
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	257,733
Overdue up to 90 days	56,316
Overdue for more than 90 days	26,533
Trade accounts receivable	340,582	267,647
Customers | Rural
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	55,626
Overdue up to 90 days	19,965
Overdue for more than 90 days	4,940
Trade accounts receivable	80,531	68,611
Customers | Public Entities
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	40,358
Overdue up to 90 days	9,476
Overdue for more than 90 days	5,992
Trade accounts receivable	55,826	64,581
Customers | Public lighting
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	37,590
Overdue up to 90 days	81
Overdue for more than 90 days	13
Trade accounts receivable	37,684	28,991
Customers | Public service
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	37,667
Overdue up to 90 days	1,279
Overdue for more than 90 days	834
Trade accounts receivable	39,780	34,391
Customers | Unbilled
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	410,086
Overdue up to 90 days	0
Overdue for more than 90 days	0
Trade accounts receivable	410,086	377,498
Customers | Energy installments plan (7.1)
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	143,720
Overdue up to 90 days	13,722
Overdue for more than 90 days	32,819
Trade accounts receivable	190,261	193,426
Customers | Low income subsidy - Eletrobras
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	14,435
Overdue up to 90 days	0
Overdue for more than 90 days	0
Trade accounts receivable	14,435	12,128
Customers | Other receivables
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	74,762
Overdue up to 90 days	16,442
Overdue for more than 90 days	66,407
Trade accounts receivable	157,611	159,051
Concessionaires and Permission holder
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	556,878
Overdue up to 90 days	3,770
Overdue for more than 90 days	196,938
Trade accounts receivable	757,586	620,036
Concessionaires and Permission holder | Unbilled
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	31,671
Overdue up to 90 days	0
Overdue for more than 90 days	0
Trade accounts receivable	31,671	28,873
Concessionaires and Permission holder | Energy purchase agreements in the regulated market - CCEAR
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	69,413
Overdue up to 90 days	694
Overdue for more than 90 days	6,406
Trade accounts receivable	76,513	116,516
Concessionaires and Permission holder | Bilateral contracts
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	184,793
Overdue up to 90 days	3,027
Overdue for more than 90 days	7,690
Trade accounts receivable	195,510	102,570
Concessionaires and Permission holder | CCEE
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	260,981
Overdue up to 90 days	0
Overdue for more than 90 days	181,560
Trade accounts receivable	442,541	354,662
Concessionaires and Permission holder | Quota system and Reimbursement to generators
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	10,020
Overdue up to 90 days	49
Overdue for more than 90 days	1,282
Trade accounts receivable	11,351	17,415
Charges from using transmission grid
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	151,204
Overdue up to 90 days	3,120
Overdue for more than 90 days	7,696
Trade accounts receivable	162,020	104,831
Telecommunications
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	31,069
Overdue up to 90 days	12,344
Overdue for more than 90 days	22,356
Trade accounts receivable	65,769	81,374
Gas distribution
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	37,195
Overdue up to 90 days	2,037
Overdue for more than 90 days	10,605
Trade accounts receivable	49,837	69,934
Allowance for doubtful accounts
DisclosureOfTradeReceivablesLineItems [Line Items]
Balances falling due	(2,984)
Overdue up to 90 days	(2,945)
Overdue for more than 90 days	(303,901)
Trade accounts receivable	R$ 309830	R$ 355666

7. Trade Accounts Receivable105

7. Trade Accounts Receivables (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	R$ 355666	R$ 339686
Additions	90,288	180,387
Reversal or write offs	(136,124)	(164,407)
Allowance for doubtful accounts, ending	309,830	355,666
Customers
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	217,466	207,894
Additions	79,259	171,314
Reversal or write offs	(128,514)	(161,742)
Allowance for doubtful accounts, ending	168,211	217,466
Customers | Residential
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	66,502	104,167
Additions	36,177	69,041
Reversal or write offs	(80,147)	(106,706)
Allowance for doubtful accounts, ending	22,532	66,502
Customers | Industrial
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	66,563	42,176
Additions	26,265	45,552
Reversal or write offs	(14,049)	(21,165)
Allowance for doubtful accounts, ending	78,779	66,563
Customers | Commercial
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	67,075	48,385
Additions	18,101	49,664
Reversal or write offs	(25,901)	(30,974)
Allowance for doubtful accounts, ending	59,275	67,075
Customers | Rural
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	3,130	1,827
Additions	2,997	4,106
Reversal or write offs	(3,396)	(2,803)
Allowance for doubtful accounts, ending	2,731	3,130
Customers | Public Entities
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	12,981	10,651
Additions	(3,833)	2,424
Reversal or write offs	(4,313)	(94)
Allowance for doubtful accounts, ending	4,835	12,981
Customers | Public lighting
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	104	81
Additions	205	23
Reversal or write offs	(269)	0
Allowance for doubtful accounts, ending	40	104
Customers | Public service
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	1,111	607
Additions	(653)	504
Reversal or write offs	(439)	0
Allowance for doubtful accounts, ending	19	1,111
Concessionaires and Permission holder
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	132,742	129,806
Additions	1,287	3,266
Reversal or write offs	(175)	(330)
Allowance for doubtful accounts, ending	133,854	132,742
Concessionaires and Permission holder | CCEE
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	119,665	119,665
Additions	0	0
Reversal or write offs	0	0
Allowance for doubtful accounts, ending	119,665	119,665
Concessionaires and Permission holder | Concessionaires and Permission holder
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	13,077	10,141
Additions	1,287	3,266
Reversal or write offs	(175)	(330)
Allowance for doubtful accounts, ending	14,189	13,077
Telecommunications
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	534	191
Additions	8,309	2,598
Reversal or write offs	(7,332)	(2,255)
Allowance for doubtful accounts, ending	1,511	534
Gas distribution
DisclosureOfAllowanceForDoubtfulAccountsLineItems [Line Items]
Allowance for doubtful accounts, beginning	4,924	1,795
Additions	1,433	3,209
Reversal or write offs	(103)	(80)
Allowance for doubtful accounts, ending	R$ 6254	R$ 4924

8. CRC Transferred to the St106

8. CRC Transferred to the State Government of Paraná (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Crc Transferred To State Government Of Paran Details
Changes in CRC, beginning	R$ 1522735	R$ 1383242
Interest	97,085	92,959
Monetary variations	(6,373)	95,959
Amortizations	(97,085)	(49,425)
Changes in CRC, ending	1,516,362	1,522,735
Changes in CRC, current	167,109	0
Changes in CRC, noncurrent	R$ 1349253	R$ 1522735

8. CRC Transferred to the St107

8. CRC Transferred to the State Government of Paraná (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfChangesInCrcLineItems [Line Items]
CRC transferred to the State Government of Paraná noncurrent	R$ 1349253	R$ 1522735
2,019
DisclosureOfChangesInCrcLineItems [Line Items]
CRC transferred to the State Government of Paraná noncurrent	178,223
2,020
DisclosureOfChangesInCrcLineItems [Line Items]
CRC transferred to the State Government of Paraná noncurrent	190,076
2,021
DisclosureOfChangesInCrcLineItems [Line Items]
CRC transferred to the State Government of Paraná noncurrent	202,717
2,022
DisclosureOfChangesInCrcLineItems [Line Items]
CRC transferred to the State Government of Paraná noncurrent	216,198
2,023
DisclosureOfChangesInCrcLineItems [Line Items]
CRC transferred to the State Government of Paraná noncurrent	230,576
After 2,023
DisclosureOfChangesInCrcLineItems [Line Items]
CRC transferred to the State Government of Paraná noncurrent	R$ 331463

9. Net Sectorial Financial A108

9. Net Sectorial Financial Assets and Liabilities (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of financial assets [line items]
Sectorial financial assets, current	R$ 171609	R$ 0	R$ 910759
Sectorial financial assets, noncurrent	171,609	0	134,903
Sectorial financial liabilities, current	(192,819)	(155,261)	0
Sectorial financial liabilities, noncurrent	(90,700)	(123,731)	R$ 0
Electricity rate adjustment recoverable 2018 | Portion A | Electricity purchased for resale - CVA Energ
Disclosure of financial assets [line items]
Sectorial financial assets, current	333,412
Sectorial financial assets, noncurrent	333,412
Electricity rate adjustment recoverable 2018 | Portion A | Electricity purchased for resale - Itaipu
Disclosure of financial assets [line items]
Sectorial financial assets, current	250,851
Sectorial financial assets, noncurrent	250,851
Electricity rate adjustment recoverable 2018 | Portion A | Transport of energy using the transmission system - basic grid
Disclosure of financial assets [line items]
Sectorial financial assets, current	18,056
Sectorial financial assets, noncurrent	18,056
Electricity rate adjustment recoverable 2018 | Portion A | Transport of energy purchased from Itaipu
Disclosure of financial assets [line items]
Sectorial financial assets, current	5,063
Sectorial financial assets, noncurrent	5,063
Electricity rate adjustment recoverable 2018 | Portion A | ESS
Disclosure of financial assets [line items]
Sectorial financial assets, current	(211,735)
Sectorial financial assets, noncurrent	(211,735)
Electricity rate adjustment recoverable 2018 | Portion A | CDE
Disclosure of financial assets [line items]
Sectorial financial assets, current	(28,800)
Sectorial financial assets, noncurrent	(28,800)
Electricity rate adjustment recoverable 2018 | Portion A | Proinfa
Disclosure of financial assets [line items]
Sectorial financial assets, current	(33)
Sectorial financial assets, noncurrent	(33)
Electricity rate adjustment recoverable 2018 | Other financial components | Neutrality
Disclosure of financial assets [line items]
Sectorial financial assets, current	33,319
Sectorial financial assets, noncurrent	33,319
Electricity rate adjustment recoverable 2018 | Other financial components | Overcontracting
Disclosure of financial assets [line items]
Sectorial financial assets, current	(112,137)
Sectorial financial assets, noncurrent	(112,137)
Electricity rate adjustment recoverable 2018 | Other financial components | Hydrological risk
Disclosure of financial assets [line items]
Sectorial financial assets, current	(93,964)
Sectorial financial assets, noncurrent	(93,964)
Electricity rate adjustment recoverable 2018 | Other financial components | Tariff refunds
Disclosure of financial assets [line items]
Sectorial financial assets, current	(21,302)
Sectorial financial assets, noncurrent	(21,302)
Electricity rate adjustment recoverable 2018 | Other financial components | CVA Angra III Adjustment
Disclosure of financial assets [line items]
Sectorial financial assets, current	(1,121)
Sectorial financial assets, noncurrent	(1,121)
Electricity rate adjustment recoverable 2016
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	(102,774)
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Portion A | Electricity purchased for resale - CVA Energ
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	(318,905)
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Portion A | Electricity purchased for resale - Itaipu
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	354,651
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Portion A | Transport of energy using the transmission system - basic grid
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	(67)
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Portion A | Transport of energy purchased from Itaipu
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	3,759
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Portion A | ESS
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	(65,712)
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Portion A | CDE
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	146,005
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Portion A | Proinfa
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	15,179
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Other financial components | Neutrality
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	40,564
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Other financial components | Overcontracting
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	(4,794)
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Other financial components | Extraordinary Tariff Review
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	(257,353)
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Other financial components | Financial exposure
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	(16,250)
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2016 | Other financial components | Others
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	149
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2017
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	(192,819)	(52,487)
Sectorial financial liabilities, noncurrent	0	(52,487)
Electricity rate adjustment recoverable 2017 | Portion A | Electricity purchased for resale - CVA Energ
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	(168,939)	(108,610)
Sectorial financial liabilities, noncurrent	0	(108,610)
Electricity rate adjustment recoverable 2017 | Portion A | Electricity purchased for resale - Itaipu
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	36,002	34,717
Sectorial financial liabilities, noncurrent	0	34,717
Electricity rate adjustment recoverable 2017 | Portion A | Transport of energy using the transmission system - basic grid
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	11,127	4,239
Sectorial financial liabilities, noncurrent	0	4,239
Electricity rate adjustment recoverable 2017 | Portion A | Transport of energy purchased from Itaipu
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	2,797	1,972
Sectorial financial liabilities, noncurrent	0	1,972
Electricity rate adjustment recoverable 2017 | Portion A | ESS
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	(167,938)	(103,853)
Sectorial financial liabilities, noncurrent	0	(103,853)
Electricity rate adjustment recoverable 2017 | Portion A | CDE
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	(84,293)	(37,697)
Sectorial financial liabilities, noncurrent	0	(37,697)
Electricity rate adjustment recoverable 2017 | Portion A | Proinfa
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	(5,122)	1,057
Sectorial financial liabilities, noncurrent	0	1,057
Electricity rate adjustment recoverable 2017 | Other financial components | Neutrality
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	54,609	75,206
Sectorial financial liabilities, noncurrent	0	75,206
Electricity rate adjustment recoverable 2017 | Other financial components | Overcontracting
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	87,949	80,482
Sectorial financial liabilities, noncurrent	0	80,482
Electricity rate adjustment recoverable 2017 | Other financial components | Tariff refunds
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	(12,470)	0
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2017 | Other financial components | CVA Angra III Adjustment
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	50,435	0
Sectorial financial liabilities, noncurrent	0	0
Electricity rate adjustment recoverable 2017 | Other financial components | Others
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	3,024	0
Sectorial financial liabilities, noncurrent	0	0
Tariff Review 2021 | Financial components
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	0
Sectorial financial liabilities, noncurrent	(90,700)	(71,244)
Tariff Review 2021 | Financial components | Tariff refunds
Disclosure of financial assets [line items]
Sectorial financial liabilities, current	0	0
Sectorial financial liabilities, noncurrent	R$ 90700	R$ 71244

9. Net Sectorial Financial A109

9. Net Sectorial Financial Assets and Liabilities (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	R$ 278992	R$ 1045662
Operating revenues, constitution	457,494	(364,445)
Operating revenues, amortization	309,546	(715,217)
Financial results, updating	(9,129)	13,787
Rate flags	(419,220)	(258,779)
Net sectorial financial assets and liabilities, ending	59,699	(278,992)
Sectorial financial assets, current	171,609	0	R$ 910759
Sectorial financial assets, noncurrent	171,609	0	134,903
Sectorial financial liabilities, current	(192,819)	(155,261)	0
Sectorial financial liabilities, noncurrent	(90,700)	(123,731)	R$ 0
Portion A | Electricity purchased for resale - Itaipu
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	424,085	699,408
Operating revenues, constitution	495,889	61,905
Operating revenues, amortization	(420,054)	(409,894)
Financial results, updating	37,784	72,666
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	537,704	424,085
Portion A | Electricity purchased for resale - CVA Energ
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	(536,125)	(14,865)
Operating revenues, constitution	937,324	(255,085)
Operating revenues, amortization	517,751	(37,860)
Financial results, updating	(1,845)	(39,710)
Rate flags	(419,220)	(188,605)
Net sectorial financial assets and liabilities, ending	497,885	(536,125)
Portion A | Transport of energy using the transmission system - basic grid
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	8,411	77,011
Operating revenues, constitution	50,426	(271)
Operating revenues, amortization	(12,275)	(74,168)
Financial results, updating	677	5,839
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	47,239	8,411
Portion A | Transport of energy purchased from Itaipu
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	7,703	7,723
Operating revenues, constitution	11,067	6,340
Operating revenues, amortization	(7,155)	(7,388)
Financial results, updating	1,308	1,028
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	12,923	7,703
Portion A | ESS
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	(273,418)	(339,154)
Operating revenues, constitution	(529,932)	(124,737)
Operating revenues, amortization	262,568	292,804
Financial results, updating	(50,626)	(32,157)
Rate flags	0	(70,174)
Net sectorial financial assets and liabilities, ending	(591,408)	(273,418)
Portion A | CDE
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	70,611	633,112
Operating revenues, constitution	(158,514)	(249,476)
Operating revenues, amortization	(60,149)	(350,600)
Financial results, updating	6,159	37,575
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	(141,893)	70,611
Portion A | Proinfa
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	17,293	(1,265)
Operating revenues, constitution	(14,677)	32,382
Operating revenues, amortization	(10,423)	(16,271)
Financial results, updating	2,619	2,447
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	(5,188)	17,293
Other financial components | Neutrality
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	190,976	64,644
Operating revenues, constitution	28,694	154,607
Operating revenues, amortization	(99,593)	(35,958)
Financial results, updating	1,170	7,683
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	121,247	190,976
Other financial components | CVA Angra III Adjustment
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	0
Operating revenues, constitution	97,426
Operating revenues, amortization	(54,516)
Financial results, updating	5,283
Rate flags	0
Net sectorial financial assets and liabilities, ending	48,193	0
Other financial components | Hydrological risk
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	0
Operating revenues, constitution	(183,728)
Operating revenues, amortization	0
Financial results, updating	(4,200)
Rate flags	0
Net sectorial financial assets and liabilities, ending	(187,928)	0
Other financial components | Tariff refunds
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	(71,244)	0
Operating revenues, constitution	(78,254)	(66,043)
Operating revenues, amortization	13,479	0
Financial results, updating	(9,755)	(5,201)
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	(145,774)	(71,244)
Other financial components | Overcontracting
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	156,170	120,776
Operating revenues, constitution	(203,797)	115,791
Operating revenues, amortization	(90,272)	(73,595)
Financial results, updating	1,574	(6,802)
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	(136,325)	156,170
Other financial components | Extraordinary Tariff Review
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	(257,353)	(708,609)
Operating revenues, constitution	0	21,541
Operating revenues, amortization	257,353	457,942
Financial results, updating	0	(28,227)
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	0	(257,353)
Other financial components | Financial exposure
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	(16,250)	18,714
Operating revenues, constitution	0	(42,000)
Operating revenues, amortization	16,250	7,643
Financial results, updating	0	(607)
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	0	(16,250)
Other financial components | Others
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	149	84
Operating revenues, constitution	5,570	409
Operating revenues, amortization	(3,418)	(245)
Financial results, updating	723	(99)
Rate flags	0	0
Net sectorial financial assets and liabilities, ending	3,024	149
Other financial components | Deferral IRT
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	0	467,627
Operating revenues, constitution		0
Operating revenues, amortization		(467,627)
Financial results, updating		0
Rate flags		0
Net sectorial financial assets and liabilities, ending		0
Other financial components | Preliminary injunctions CDE
Disclosure of financial assets [line items]
Net sectorial financial assets and liabilities, beginning	R$ 0	20,456
Operating revenues, constitution		(19,808)
Operating revenues, amortization		0
Financial results, updating		(648)
Rate flags		0
Net sectorial financial assets and liabilities, ending		R$ 0

10. Accounts Receivable Rela110

10. Accounts Receivable Related to the Concession (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfAccountsReceivableRelatedToConcessionLineItems [Line Items]
Accounts receivable related to the concession	R$ 4510122	R$ 3813930
Accounts receivable related to the concession, current	149,744	65,595	R$ 9162
Accounts receivable related to the concession, noncurrent	4,360,378	3,748,335	R$ 1358451
Distribution concession agreement
DisclosureOfAccountsReceivableRelatedToConcessionLineItems [Line Items]
Accounts receivable related to the concession	684,206	614,806
Bonus from the grant of concession agreements under the quota system
DisclosureOfAccountsReceivableRelatedToConcessionLineItems [Line Items]
Accounts receivable related to the concession	606,479	586,706
Transmission concession agreement
DisclosureOfAccountsReceivableRelatedToConcessionLineItems [Line Items]
Accounts receivable related to the concession	1,497,399	1,342,055
Remeasurement of RBSE financial assets
DisclosureOfAccountsReceivableRelatedToConcessionLineItems [Line Items]
Accounts receivable related to the concession	1,418,370	1,186,985
Concession agreement - gas distribution
DisclosureOfAccountsReceivableRelatedToConcessionLineItems [Line Items]
Accounts receivable related to the concession	R$ 303668	R$ 83378

10. Accounts Receivable Rela111

10. Accounts Receivable Related to the Concession (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable Related To Concession Details 1
Distribution concession agreement, beginning	R$ 614806	R$ 424140
Donations and grants received	76
Transfers from intangible assets	56,853	58,970
Transfer from investments	(3,711)	12
Fair value recognition	16,199	131,738
Loss on disposal	(17)	(54)
Distribution concession agreement, ending	R$ 684206	R$ 614806

10. Accounts Receivable Rela112

10. Accounts Receivable Related to the Concession (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable Related To Concession Details 2
Bonus from the grant, beginning	R$ 586706	R$ 0
Bonus from the grant recognition		574,827
Transfers to electricity grid use charges - customers	(62,387)	(84,904)
Interest	82,160	96,783
Bonus from the grant, ending	R$ 606479	R$ 586706

10. Accounts Receivable Rela113

10. Accounts Receivable Related to the Concession (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable Related To Concession Details 3
Transmission concession agreement, beginning	R$ 1342055	R$ 929835
Transfers to electricity grid use charges - customers	(81,497)	(53,851)
Transfers to property, plant and equipment	(29,264)	(5,066)
Transfers to intagible		(150)
Transfers from recognition of RBSE appraisal report adjustment		(61,760)
Remuneration	129,769	98,780
Reversal of estimated losses		29,025
Construction income	136,336	405,242
Transmission concession agreement, ending	R$ 1497399	R$ 1342055

10. Accounts Receivable Rela114

10. Accounts Receivable Related to the Concession (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable Related To Concession Details 4
Remeasurement of RBSE financial assets, beginning	R$ 1186985	R$ 0
Gain on remeasurement of the cash flow from the RBSE assets	178,141	809,639
Transfer from accounts receivable related to the concession compensation (Note 11)		160,217
Transfers from property, plant and equipment		155,369
Transfers from recognition of RBSE appraisal report adjustment		61,760
Increase in the estimated amount due to the approval of the report on RBSE assets	183,015
Transfers to electricity grid use charges - customers	(129,771)
Remeasurement of RBSE financial assets, ending	R$ 1418370	R$ 1186985

10. Accounts Receivable Rela115

10. Accounts Receivable Related to the Concession (Details 5) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable Related To Concession Details 5
Concession agreement - gas distribution, beginning	R$ 83378	R$ 13638
Reclassified from intangible assets	154,800
Transfer from intangible assets	24,609	68,737
Fair value recognition	40,881	1,003
Concession agreement - gas distribution, ending	R$ 303668	R$ 83378

11. Accounts Receivable Rela116

11. Accounts Receivable Related to the Concession Compensation (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable Related To Concession Compensation Details
Accounts receivable related to concession compensation, beginning	R$ 67401	R$ 219556
Transfer to accounts receivable related to the concession		(160,217)
Gain on remeasurement of the cash flow	341	8,137
Impairment		(75)
Reversal of impairment	1,117
Accounts receivable related to concession compensation, ending	R$ 68859	R$ 67401

12. Other Receivables (Details)

12. Other Receivables (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables		R$ 558767	R$ 380484
Other current receivables		409,351	306,933	R$ 474889
Other noncurrent receivables		149,416	73,551	R$ 31614
Services in progress
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables	[1]	141,959	136,085
CDE Transfer
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables		136,559	45,929
Credits on sales and purchases of gas
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables		77,279	28,313
Decommissioning in progress
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables		44,451	16,493
Advance payments to suppliers
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables	[2]	29,016	43,602
Advance payments to employees
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables		25,928	25,916
Advance for severance estate
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables		19,230	11,050
Other receivables
DisclosureOfOtherReceivablesLineItems [Line Items]
Other receivables		R$ 84345	R$ 73096
[1]	This item refers to services currently in progress within the Company, most of which are related to the Research and Development and Energy Efficiency programs, which upon conclusion are offset against the respective liability recorded for this purpose.
[2]	Advances to suppliers provided on contractual clauses.

13. Taxes (Details)

13. Taxes (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfIncomeTaxAndSocialContributionLineItems [Line Items]
Income tax and social contribution, current	R$ 501685	R$ 188952	R$ 194244
Income tax and social contribution, noncurrent	176,480	169,967	94,686
Income tax and social contribution payable, current	86,310	41,454	R$ 311916
IR and CSLL paid in advance
DisclosureOfIncomeTaxAndSocialContributionLineItems [Line Items]
Income tax and social contribution, current	937,663	765,150
Income tax and social contribution, noncurrent	176,480	169,967
IR and CSLL to be offset against liability
DisclosureOfIncomeTaxAndSocialContributionLineItems [Line Items]
Income tax and social contribution, current	(435,978)	(576,198)
IR and CSLL due
DisclosureOfIncomeTaxAndSocialContributionLineItems [Line Items]
Income tax and social contribution payable, current	362,307	547,992
IR and CSLL to be offset against asset
DisclosureOfIncomeTaxAndSocialContributionLineItems [Line Items]
Income tax and social contribution payable, current	R$ 275997	R$ 506538

13. Taxes (Details 1)

13. Taxes (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	R$ 1700364	R$ 1602483
Noncurrent assets, recognized in income	165,425	67,707
Noncurrent assets, recognized in other comprehensive income	16,827	30,174
Noncurrent assets, ending	1,882,616	1,700,364
Noncurrent liabilities, beginning	1,064,439	1,065,135
Noncurrent liabilities, recognized in income	60,168	1,925
Noncurrent liabilities, recognized in other comprehensive income	853	1,229
Noncurrent liabilities, ending	1,123,754	1,064,439
Net, recognized in income	105,257	69,632
Net, recognized in other comprehensive income	17,680	28,945
Net	758,862	635,925	R$ 537348
Assets presented in the Statement of Financial Position	915,492	814,355	537,562
Liabilities presented in the Statement of Financial Position	156,630	178,430	R$ 214
Provisions for legal claims
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	438,538	456,316
Noncurrent assets, recognized in income	75,820	17,778
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	514,358	438,538
Post-employment benefits
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	260,068	201,260
Noncurrent assets, recognized in income	16,716	28,634
Noncurrent assets, recognized in other comprehensive income	16,827	30,174
Noncurrent assets, ending	293,611	260,068
Impairment of assets
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	289,617	252,026
Noncurrent assets, recognized in income	20,944	37,591
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	310,561	289,617
Research and development and energy efficiency programs
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	142,279	116,671
Noncurrent assets, recognized in income	14,046	25,608
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	156,325	142,279
Provision for energy purchases
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	115,257	184,471
Noncurrent assets, recognized in income	14,620	69,214
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	129,877	115,257
Allowance for doubtful accounts
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	129,638	125,941
Noncurrent assets, recognized in income	16,258	3,697
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	113,380	129,638
Tax losses and negative tax basis
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	51,113	6,050
Noncurrent assets, recognized in income	59,545	45,063
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	110,658	51,113
Social security contributions - injunction on judicial deposit
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	54,750	36,758
Noncurrent assets, recognized in income	6,106	17,992
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	60,856	54,750
Amortization - concession
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	44,131	39,539
Noncurrent assets, recognized in income	4,591	4,592
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	48,722	44,131
Concession contracts
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	26,206	38,009
Noncurrent assets, recognized in income	1,300	11,803
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	24,906	26,206
Noncurrent liabilities, beginning	440,522	91,359
Noncurrent liabilities, recognized in income	95,204	349,163
Noncurrent liabilities, recognized in other comprehensive income	0	0
Noncurrent liabilities, ending	535,726	440,522
Provision for tax losses
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	23,176	17,426
Noncurrent assets, recognized in income	739	5,750
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	23,915	23,176
Provision for profit sharing
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	21,331	25,825
Noncurrent assets, recognized in income	939	4,494
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	22,270	21,331
Financial instruments
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	12,923	6,316
Noncurrent assets, recognized in income	2,795	6,607
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	15,718	12,923
Others
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent assets, beginning	91,337	95,875
Noncurrent assets, recognized in income	33,878	4,538
Noncurrent assets, recognized in other comprehensive income	0	0
Noncurrent assets, ending	57,459	91,337
Noncurrent liabilities, beginning	30,548	410,141
Noncurrent liabilities, recognized in income	14,906	380,822
Noncurrent liabilities, recognized in other comprehensive income	853	1,229
Noncurrent liabilities, ending	44,601	30,548
Deemed cost
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent liabilities, beginning	486,795	539,190
Noncurrent liabilities, recognized in income	36,911	52,395
Noncurrent liabilities, recognized in other comprehensive income	0	0
Noncurrent liabilities, ending	449,884	486,795
Escrow deposits monetary variation
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent liabilities, beginning	62,538	0
Noncurrent liabilities, recognized in income	7,210	62,538
Noncurrent liabilities, recognized in other comprehensive income	0	0
Noncurrent liabilities, ending	55,328	62,538
Transaction cost on borrowings and debentures
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent liabilities, beginning	9,642	7,768
Noncurrent liabilities, recognized in income	11,896	1,874
Noncurrent liabilities, recognized in other comprehensive income	0	0
Noncurrent liabilities, ending	21,538	9,642
Deferment of capital gains
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent liabilities, beginning	11,320	11,320
Noncurrent liabilities, recognized in income	0	0
Noncurrent liabilities, recognized in other comprehensive income	0	0
Noncurrent liabilities, ending	11,320	11,320
Capitalization of financial charges
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent liabilities, beginning	5,357	5,357
Noncurrent liabilities, recognized in income	0	0
Noncurrent liabilities, recognized in other comprehensive income	0	0
Noncurrent liabilities, ending	5,357	5,357
Result from the change in the investment valuation method
DisclosureOfChangesInDeferredIncomeTaxAndSocialContributionLineItems [Line Items]
Noncurrent liabilities, beginning	17,717	0
Noncurrent liabilities, recognized in income	17,717	17,717
Noncurrent liabilities, recognized in other comprehensive income	0	0
Noncurrent liabilities, ending	R$ 0	R$ 17717

13. Taxes (Details 2)

13. Taxes (Details 2) R$ in Thousands	Dec. 31, 2017BRL (R$)
DisclosureOfDeferredTaxesLineItems [Line Items]
Assets	R$ 1882616
Liabilities	(1,123,754)
2,018
DisclosureOfDeferredTaxesLineItems [Line Items]
Assets	482,107
Liabilities	(82,039)
2,019
DisclosureOfDeferredTaxesLineItems [Line Items]
Assets	268,072
Liabilities	(105,308)
2,020
DisclosureOfDeferredTaxesLineItems [Line Items]
Assets	185,597
Liabilities	(71,167)
2,021
DisclosureOfDeferredTaxesLineItems [Line Items]
Assets	115,637
Liabilities	(69,403)
2,022
DisclosureOfDeferredTaxesLineItems [Line Items]
Assets	80,570
Liabilities	(70,448)
2023 to 2025
DisclosureOfDeferredTaxesLineItems [Line Items]
Assets	193,845
Liabilities	(189,305)
2026 to 2028
DisclosureOfDeferredTaxesLineItems [Line Items]
Assets	556,788
Liabilities	R$ 536084

13. Taxes (Details 3)

13. Taxes (Details 3) - BRL (R$) R$ in Thousands		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current taxes recoverable		R$ 198232	R$ 67931	R$ 70725
Other noncurrent taxes recoverable		116,974	131,108	112,902
Other current tax obligations		345,487	294,994	340,948
Other noncurrent tax obligations		809,576	303,146	R$ 257273
Recoverable ICMS (VAT)
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current taxes recoverable		68,773	62,934
Other noncurrent taxes recoverable		36,740	35,659
Recoverable PIS/Pasep and Cofins taxes
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current taxes recoverable		133,090	52,240
PIS/Pasep and Cofins to be offset against liabilities
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current taxes recoverable		(4,202)	(47,810)
Other recoverable taxes
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current taxes recoverable		571	567
Other noncurrent taxes recoverable		33,376	33,336
PIS/Pasep and Cofins taxes
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other noncurrent taxes recoverable		46,858	62,113
ICMS (VAT) payable
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current tax obligations		151,928	113,793
PIS/Pasep and Cofins payable
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current tax obligations		138,797	136,437
PIS/Pasep and Cofins to be offset against assets
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current tax obligations		(121,165)	(87,629)
IRRF on JSCP
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current tax obligations		97,065	90,147
IRRF on JSCP to be offset against IR and CSLL assets
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current tax obligations		(43,018)	(29,841)
Special Tax Regularization Program - Pert
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current tax obligations		45,108	0
Other noncurrent tax obligations		488,563	0
Ordinary financing of taxes with the federal tax authorities
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current tax obligations		63,791	59,558
Other noncurrent tax obligations		85,054	138,969
Other taxes
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other current tax obligations		12,981	12,529
Other noncurrent tax obligations		3,237	2,841
Social security contributions - injunction on judicial deposit
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other noncurrent tax obligations		179,373	161,336
TCFRH
DisclosureOfOtherRecoverableTaxesAndOtherTaxesDueLineItems [Line Items]
Other noncurrent tax obligations	[1]	R$ 53349	R$ 0
[1]	Fee for Control, Monitoring and Inspection of Activities of Exploitation and Use of Water Resources.

13. Taxes (Details 4)

13. Taxes (Details 4) R$ in Thousands	Dec. 31, 2017BRL (R$)
DisclosureOfDebtAfterSpecialTaxRegularizationProgramLineItems [Line Items]
Principal	R$ 557365
Fine	111,473
Interest	171,263
Consolidated debt before joining Pert	840,101
Reduction of fine and interest - Pert	154,197
Debt balance	685,904
PIS
DisclosureOfDebtAfterSpecialTaxRegularizationProgramLineItems [Line Items]
Principal	29,432
Fine	5,886
Interest	8,612
Consolidated debt before joining Pert	43,930
Reduction of fine and interest - Pert	7,866
Debt balance	36,064
Cofins
DisclosureOfDebtAfterSpecialTaxRegularizationProgramLineItems [Line Items]
Principal	135,614
Fine	27,123
Interest	39,678
Consolidated debt before joining Pert	202,415
Reduction of fine and interest - Pert	36,242
Debt balance	166,173
IRPJ
DisclosureOfDebtAfterSpecialTaxRegularizationProgramLineItems [Line Items]
Principal	286,528
Fine	57,306
Interest	89,814
Consolidated debt before joining Pert	433,648
Reduction of fine and interest - Pert	80,404
Debt balance	353,244
CSLL
DisclosureOfDebtAfterSpecialTaxRegularizationProgramLineItems [Line Items]
Principal	105,791
Fine	21,158
Interest	33,159
Consolidated debt before joining Pert	160,108
Reduction of fine and interest - Pert	29,685
Debt balance	R$ 130423

13. Taxes (Details 5)

13. Taxes (Details 5) R$ in Thousands	Dec. 31, 2017BRL (R$)
DisclosureOfTaxCreditsLineItems [Line Items]
Principal	R$ 760409
Interest	111,048
Total	871,457
PIS
DisclosureOfTaxCreditsLineItems [Line Items]
Principal	40,379
Interest	6,716
Total	47,095
Cofins
DisclosureOfTaxCreditsLineItems [Line Items]
Principal	185,134
Interest	30,803
Total	215,937
IRPJ
DisclosureOfTaxCreditsLineItems [Line Items]
Principal	369,900
Interest	50,219
Total	420,119
CSLL
DisclosureOfTaxCreditsLineItems [Line Items]
Principal	164,996
Interest	23,310
Total	R$ 188306

13. Taxes (Details 6)

13. Taxes (Details 6) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Taxes Details 6
Income before IRPJ and CSLL	R$ 1392941	R$ 1394162	R$ 1693794
IRPJ and CSLL (34%)	(473,600)	(474,015)	(575,890)
Tax effects on:
Equity in income	36,555	66,899	21,882
Interest on own capital	90,440	96,202	67,320
Dividends	497	838	572
Non deductible expenses	(26,292)	(11,624)	(13,706)
Tax incentives	14,973	16,567	18,757
Unrecognized income and social contribution tax loss carry-forwards	(5,645)	0	0
Setting up and/or offset of income tax and social contribution losses of prior years	90,804	0	(909)
Difference between the calculation bases of deemed profit and taxable profit	(19,680)	(114,149)	(15,302)
Others	17,262	(100,408)	(34,953)
Current IRPJ and CSLL	(379,943)	(589,322)	(698,023)
Deferred IRPJ and CSLL	R$ 105257	R$ 69632	R$ 165794
Effective rate - %	19.70%	37.30%	31.40%

14. Prepaid Expenses (Details)

14. Prepaid Expenses (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfPrepaidExpensesLineItems [Line Items]
Prepaid expenses	R$ 52551	R$ 64679
Prepaid expenses, current	39,867	39,096	R$ 49282
Prepaid expenses, noncurrent	12,684	25,583	R$ 25493
Risk premium - GSF renegotiation
DisclosureOfPrepaidExpensesLineItems [Line Items]
Prepaid expenses	28,033	40,909
Others
DisclosureOfPrepaidExpensesLineItems [Line Items]
Prepaid expenses	R$ 24518	R$ 23770

14. Prepaid Expenses (Details 1

14. Prepaid Expenses (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfRecoveryOfPowerPurchaseCostLineItems [Line Items]
Eligible amount of energy (Average MW)	458.419
Asset value to recover as renegotiation of GSF	R$ 134620	R$ 73778	R$ 94095
Value of prepaid expenses to amortize with future risk premium	76,171
Value of intangible assets amortization over the concession period	R$ 58449
Mauá
DisclosureOfRecoveryOfPowerPurchaseCostLineItems [Line Items]
Physical guarantee (Average MW)	100.827
Eligible amount of energy (Average MW)	97.391
Amortization period of prepaid expenses	01.01.2016 to 06.30.2020
Grant extension period (intangible asset)	not applicable
Asset value to recover as renegotiation of GSF	R$ 28623
Value of prepaid expenses to amortize with future risk premium	28,623
Value of intangible assets amortization over the concession period	R$ 0
Foz do Areia
DisclosureOfRecoveryOfPowerPurchaseCostLineItems [Line Items]
Physical guarantee (Average MW)	576
Eligible amount of energy (Average MW)	226.705
Amortization period of prepaid expenses	01.01.2016 to 12.31.2016
Grant extension period (intangible asset)	05.24.2023 to 09.17.2023
Asset value to recover as renegotiation of GSF	R$ 66628
Value of prepaid expenses to amortize with future risk premium	17,222
Value of intangible assets amortization over the concession period	R$ 49406
Santa Clara and Fundão
DisclosureOfRecoveryOfPowerPurchaseCostLineItems [Line Items]
Physical guarantee (Average MW)	135.4
Eligible amount of energy (Average MW)	134.323
Amortization period of prepaid expenses	01.01.2016 to 04.22.2019
Grant extension period (intangible asset)	10.25.2036 to 05.28.2037
Asset value to recover as renegotiation of GSF	R$ 39369
Value of prepaid expenses to amortize with future risk premium	30,326
Value of intangible assets amortization over the concession period	R$ 9043

14. Prepaid Expenses (Details 2

14. Prepaid Expenses (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfAssetsValueToRecoverAsNegotiationLineItems [Line Items]
Asset value to recover as renegotiation of GSF, beginning	R$ 94095	R$ 134620
Amortization	(20,317)	(40,525)
Transfers	0	0
Asset value to recover as renegotiation of GSF, ending	73,778	94,095
Risk premium to be amortized - prepaid expenses	28,033	40,909	R$ 76171
Grant extension period - intangible	45,745	53,186	R$ 58449
Risk premium - current asset
DisclosureOfAssetsValueToRecoverAsNegotiationLineItems [Line Items]
Asset value to recover as renegotiation of GSF, beginning	15,459	23,313
Amortization	(12,876)	(32,679)
Transfers	12,876	24,825
Asset value to recover as renegotiation of GSF, ending	15,459	15,459
Risk premium - noncurrent asset
DisclosureOfAssetsValueToRecoverAsNegotiationLineItems [Line Items]
Asset value to recover as renegotiation of GSF, beginning	25,450	25,340
Amortization	0	0
Transfers	(12,876)	110
Asset value to recover as renegotiation of GSF, ending	12,574	25,450
Intangible
DisclosureOfAssetsValueToRecoverAsNegotiationLineItems [Line Items]
Asset value to recover as renegotiation of GSF, beginning	53,186	30,807
Amortization	(7,441)	(4,493)
Transfers	0	26,872
Asset value to recover as renegotiation of GSF, ending	45,745	53,186
Liability deduction with CCEE
DisclosureOfAssetsValueToRecoverAsNegotiationLineItems [Line Items]
Asset value to recover as renegotiation of GSF, beginning	0	55,160
Amortization	0	(3,353)
Transfers	0	(51,807)
Asset value to recover as renegotiation of GSF, ending	R$ 0	R$ 0

15. Receivable from Related 128

15. Receivable from Related Parties (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Receivable from related parties	R$ 168991	R$ 184109
Receivable from related parties, current	38,835	28,968	R$ 19482
Receivable from related parties, noncurrent	130,156	155,141	R$ 192803
Controlling shareholders: State of Paraná
Disclosure of transactions between related parties [line items]
Receivable from related parties	130,417	155,141
Joint Ventures: Voltalia São Miguel do Gostoso
Disclosure of transactions between related parties [line items]
Receivable from related parties	38,169	28,968
Joint Ventures: Structure sharing
Disclosure of transactions between related parties [line items]
Receivable from related parties	R$ 405	R$ 0

16. Other Temporary Investme129

16. Other Temporary Investments (Details) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfOtherTemporaryInvestmentsLineItems [Line Items]
Stock exchange quotation per share (R$)	R$ 0
Other temporary investments	R$ 18727	R$ 408297	R$ 0
Companhia de Saneamento do Paraná - Sanepar
DisclosureOfOtherTemporaryInvestmentsLineItems [Line Items]
Shares	36,343,267
Type	Preferred
Stock exchange quotation per share (R$)	R$ 0	R$ 10.75
Other temporary investments	R$ 0	R$ 390690
Other investments
DisclosureOfOtherTemporaryInvestmentsLineItems [Line Items]
Other temporary investments	R$ 18727	R$ 17607

17. Judicial Deposits (Details)

17. Judicial Deposits (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	R$ 582529	R$ 657603	R$ 719927
Taxes claims
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	337,909	43,880
Labor claims
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	120,463	149,968
Civil
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	119,131	69,038
Civil | Suppliers
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	0	7,680
Civil | Civil
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	110,495	51,482
Civil | Easements
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	6,114	6,679
Civil | Customers
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	2,522	3,197
Others
DisclosureOfJudicialDepositsLineItems [Line Items]
Judicial deposits	R$ 5026	R$ 4717

18. Investments (Details)

18. Investments (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		R$ 2344512		R$ 2232484
Equity		101,739		166,411
Equity valuation adjustments				(284)
Investment/advance for future capital increase		248,243		562,170
Amortization		2,505		(367)
Proposed dividends and JCP		(53,391)		(186,290)
Other		(72,965)		(429,612)
Investments, ending		2,570,643		2,344,512
Associates
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		58,749		369,392
Equity		9,761		6,672
Equity valuation adjustments				(479)
Investment/advance for future capital increase		36		57,135
Amortization		2,872		0
Proposed dividends and JCP		(19,349)		(39,023)
Other		2,849		(334,948)
Investments, ending		54,918		58,749
Investment property
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		1,362
Equity		0
Investment/advance for future capital increase		0
Amortization		0
Proposed dividends and JCP		0
Other		0
Investments, ending		1,362		1,362
Other investments
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		1,362		20,473
Equity				0
Equity valuation adjustments				570
Investment/advance for future capital increase				0
Amortization				0
Proposed dividends and JCP				0
Other				(19,681)
Investments, ending				1,362
Dominó Holdings | Associates
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		0
Equity		4
Investment/advance for future capital increase		0
Amortization		0
Proposed dividends and JCP		0
Other		2,453
Investments, ending		2,457		0
Sanepar | Associates
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning	[1]	0		311,679
Equity	[1]			43,120
Equity valuation adjustments	[1]			(479)
Investment/advance for future capital increase	[1]			0
Amortization	[1]			0
Proposed dividends and JCP	[1]			(19,372)
Other	[1]			(334,948)
Investments, ending	[1]			0
Dona Francisca Energética | Associates
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		32,766		32,234
Equity		8,876		7,901
Equity valuation adjustments				0
Investment/advance for future capital increase		0		0
Amortization		0		0
Proposed dividends and JCP		(11,821)		(7,369)
Other		0		0
Investments, ending		29,821		32,766
Foz do Chopim Energética | Associates
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		13,967		15,574
Equity		6,645		10,675
Equity valuation adjustments				0
Investment/advance for future capital increase		0		0
Amortization		0		0
Proposed dividends and JCP		(7,528)		(12,282)
Other		0		0
Investments, ending		13,084		13,967
Other | Associates
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		12,016		9,905
Equity		(5,764)		(55,024)
Equity valuation adjustments				0
Investment/advance for future capital increase		36		57,135
Amortization		2,872		0
Proposed dividends and JCP		0		0
Other		396		0
Investments, ending		9,556		12,016
Joint Ventures
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		2,284,401		1,842,619
Equity		91,978		159,739
Equity valuation adjustments				(375)
Investment/advance for future capital increase		248,207		505,035
Amortization		(367)		(367)
Proposed dividends and JCP		(34,042)		(147,267)
Other		(75,814)		(74,983)
Investments, ending		2,514,363		2,284,401
Joint Ventures | Dominó Holdings
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		81,526		242,652
Equity		(568)		37,492
Equity valuation adjustments				(375)
Investment/advance for future capital increase		0		0
Amortization		0		0
Proposed dividends and JCP		(5,144)		(123,260)
Other		(75,814)	[2]	(74,983)	[3]
Investments, ending		0		81,526
Joint Ventures | Voltalia São Miguel do Gostoso I
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		75,563		72,249
Equity		(565)		4,345
Equity valuation adjustments				0
Investment/advance for future capital increase		0		0
Amortization		0		0
Proposed dividends and JCP		0		(1,031)
Other		0		0
Investments, ending		74,998		75,563
Joint Ventures | Voltalia São Miguel do Gostoso - authorization rights
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		11,140		11,507
Equity		0		0
Equity valuation adjustments				0
Investment/advance for future capital increase		0		0
Amortization		(367)		(367)
Proposed dividends and JCP		0		0
Other		0		0
Investments, ending		10,773		11,140
Joint Ventures | Paraná Gás
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		37		106
Equity		(34)		(69)
Equity valuation adjustments				0
Investment/advance for future capital increase		0		0
Amortization		0		0
Proposed dividends and JCP		0		0
Other		0		0
Investments, ending		3		37
Joint Ventures | Costa Oeste
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		37,232		32,631
Equity		(2,566)		7,372
Equity valuation adjustments				0
Investment/advance for future capital increase		0		0
Amortization		0		0
Proposed dividends and JCP		(1,020)		(2,771)
Other		0		0
Investments, ending		33,646		37,232
Joint Ventures | Marumbi
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		94,878		75,914
Equity		(9,537)		16,188
Equity valuation adjustments				0
Investment/advance for future capital increase		0		3,520
Amortization		0		0
Proposed dividends and JCP		0		(744)
Other		0		0
Investments, ending		85,341		94,878
Joint Ventures | Transmissora Sul Brasileira
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		69,369		67,563
Equity		(5,009)		1,806
Equity valuation adjustments				0
Investment/advance for future capital increase		0		0
Amortization		0		0
Proposed dividends and JCP		0		0
Other		0		0
Investments, ending		64,360		69,369
Joint Ventures | Caiuá
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		60,057		51,271
Equity		(4,020)		8,143
Equity valuation adjustments				0
Investment/advance for future capital increase		0		0
Amortization		0		0
Proposed dividends and JCP		0		643
Other		0		0
Investments, ending		56,037		60,057
Joint Ventures | Integração Maranhense
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		122,253		104,286
Equity		(8,852)		15,934
Equity valuation adjustments				0
Investment/advance for future capital increase		0		1,569
Amortization		0		0
Proposed dividends and JCP		0		464
Other		0		0
Investments, ending		113,401		122,253
Joint Ventures | Matrinchã
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		792,069		697,912
Equity		57,376		41,910
Equity valuation adjustments				0
Investment/advance for future capital increase		0		67,345
Amortization		0		0
Proposed dividends and JCP		(13,626)		(15,098)
Other		0		0
Investments, ending		835,819		792,069
Joint Ventures | Guaraciaba
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		398,969		298,794
Equity		25,377		11,194
Equity valuation adjustments				0
Investment/advance for future capital increase		0		90,564
Amortization		0		0
Proposed dividends and JCP		(6,026)		(1,583)
Other		0		0
Investments, ending		418,320		398,969
Joint Ventures | Paranaíba
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		147,213		100,726
Equity		17,020		12,847
Equity valuation adjustments				0
Investment/advance for future capital increase		2,082		36,691
Amortization		0		0
Proposed dividends and JCP		(4,042)		(3,051)
Other		0		0
Investments, ending		162,273		147,213
Joint Ventures | Mata de Santa Genebra
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		232,240		26,903
Equity		19,477		(2,578)
Equity valuation adjustments				0
Investment/advance for future capital increase		210,920		207,915
Amortization		0		0
Proposed dividends and JCP		(3,263)		0
Other		0		0
Investments, ending		459,374		232,240
Joint Ventures | Cantareira
DisclosureOfInvestmentsLineItems [Line Items]
Investments, beginning		161,855		60,105
Equity		3,879		5,155
Equity valuation adjustments				0
Investment/advance for future capital increase		35,205		97,431
Amortization		0		0
Proposed dividends and JCP		(921)		(836)
Other		0		0
Investments, ending		R$ 200018		R$ 161855
[1]	Transfer to Other temporary investments at 11.24.2016.
[2]	Of the total amount of R$75,814, R$73,361 refers to capital decrease and R$2,453 refers to the change in the investment of a Joint venture to an Associate.
[3]	The amount of (R$74,983) refers to the capital reduction of the investee.

18. Investments (Details 1)

18. Investments (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
DisclosureOfSummarizedFinancialInformationSubsidiariesWithNoncontrollingInterestLineItems [Line Items]
ASSETS	R$ 33162377	R$ 30288900	R$ 28843671
Current assets	5,701,834	4,237,241	6,821,637
Noncurrent assets	27,460,543	26,051,659	22,022,034
LIABILITIES		30,288,900	28,843,671
Current liabilities	6,109,914	5,656,036	4,789,118
Noncurrent liabilities	11,541,960	9,654,722	9,574,061
Equity	15,510,503	14,978,142	14,480,492	R$ 13682780
STATEMENT OF INCOME
Operating revenues	14,024,573	13,101,753	14,945,844
Operating costs and expenses	10,665,890	10,234,115	11,799,316
Financial results	(748,440)	(594,656)	(427,702)
Equity in income of subsidiaries	101,739	166,411	87,590
Income tax and social contribution	274,686	519,690	532,229
Net income (loss)	1,118,255	874,472	1,161,565
Total comprehensive income	1,086,917	817,271	1,452,909
STATEMENTS OF CASH FLOWS
Cash flows from operational activities	989,206	1,476,818	1,320,728
Cash flows from investiment activities	(1,581,173)	(2,511,075)	(1,951,618)
Cash flows from financing activities	649,969	535,603	1,371,486
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	58,002	(498,654)	740,596
Cash and cash equivalents at the beginning of the period	982,073	1,480,727	740,131
Cash and cash equivalents at the end of the period	1,040,075	982,073	1,480,727
CHANGE IN CASH AND CASH EQUIVALENTS	58,002	(498,654)	740,596
Compagas
DisclosureOfSummarizedFinancialInformationSubsidiariesWithNoncontrollingInterestLineItems [Line Items]
ASSETS	632,910	526,477
Current assets	151,966	135,292
Noncurrent assets	480,944	391,185
LIABILITIES	632,910	526,477
Current liabilities	147,743	180,133
Noncurrent liabilities	87,409	46,716
Equity	397,758	299,628
STATEMENT OF INCOME
Operating revenues	515,563	542,822
Operating costs and expenses	(309,213)	(534,817)
Financial results	(25,612)	(1,422)
Equity in income of subsidiaries	0	0
Income tax and social contribution	(66,785)	(1,632)
Net income (loss)	113,953	4,951
Other comprehensive income	(251)	132
Total comprehensive income	113,702	5,083
STATEMENTS OF CASH FLOWS
Cash flows from operational activities	83,661	32,714
Cash flows from investiment activities	(14,268)	(25,975)
Cash flows from financing activities	(20,623)	(751)
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	48,770	5,988
Cash and cash equivalents at the beginning of the period	35,309	29,321
Cash and cash equivalents at the end of the period	84,079	35,309	29,321
CHANGE IN CASH AND CASH EQUIVALENTS	48,770	5,988
Elejor
DisclosureOfSummarizedFinancialInformationSubsidiariesWithNoncontrollingInterestLineItems [Line Items]
ASSETS	675,450	708,688
Current assets	77,216	76,231
Noncurrent assets	598,234	632,457
LIABILITIES	675,450	708,688
Current liabilities	164,574	142,222
Noncurrent liabilities	449,149	486,765
Equity	61,727	79,701
STATEMENT OF INCOME
Operating revenues	291,597	263,686
Operating costs and expenses	(93,230)	(96,321)
Financial results	(54,254)	(93,717)
Equity in income of subsidiaries	0	0
Income tax and social contribution	(47,893)	(24,525)
Net income (loss)	96,220	49,123
Other comprehensive income	0	0
Total comprehensive income	96,220	49,123
STATEMENTS OF CASH FLOWS
Cash flows from operational activities	143,911	104,136
Cash flows from investiment activities	(1,461)	(1,465)
Cash flows from financing activities	(143,028)	(105,843)
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	(578)	(3,172)
Cash and cash equivalents at the beginning of the period	38,483	41,655
Cash and cash equivalents at the end of the period	37,905	38,483	41,655
CHANGE IN CASH AND CASH EQUIVALENTS	(578)	(3,172)
UEG Araucária
DisclosureOfSummarizedFinancialInformationSubsidiariesWithNoncontrollingInterestLineItems [Line Items]
ASSETS	507,060	529,251	944,521
Current assets	99,101	162,814	563,018
Noncurrent assets	407,959	366,437	381,503
LIABILITIES	507,060	529,251	944,521
Current liabilities	38,386	62,253	173,420
Noncurrent liabilities	22,470	20,422	16,847
Equity	446,204	446,576	754,254
STATEMENT OF INCOME
Operating revenues	129,084	57,432	1,434,180
Operating costs and expenses	(121,883)	(259,324)	(1,120,473)
Financial results	5,302	18,499	(49,186)
Equity in income of subsidiaries	(5,777)	(55,284)	(4,955)
Income tax and social contribution	(7,098)	46,358	(120,692)
Net income (loss)	(372)	(192,319)	138,874
Other comprehensive income	0	0	0
Total comprehensive income	(372)	(192,319)	138,874
STATEMENTS OF CASH FLOWS
Cash flows from operational activities	(86,840)	65,203	374,658
Cash flows from investiment activities	118,460	21,587	7,904
Cash flows from financing activities	0	(200,000)	(252,670)
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	31,620	(113,210)	129,892
Cash and cash equivalents at the beginning of the period	19,644	132,854	2,962
Cash and cash equivalents at the end of the period	51,264	19,644	132,854
CHANGE IN CASH AND CASH EQUIVALENTS	R$ 31620	R$ 113210	R$ 129892

18. Investments (Details 2)

18. Investments (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfChangesInEquityAttributableToNoncontrollingShareholdersLineItems [Line Items]
Equity attributable to non-controlling shareholders, beginning	R$ 260044	R$ 317953	R$ 352091
Income (loss) for the year	84,629	(21,300)	52,016
Other comprehensive income	(123)	65	495
Deliberation of additional dividends proposed	(11,053)	(23,072)
Distribution of dividends with retained earnings		(9,342)
Dividends	(30,836)	(4,260)	(86,649)
Equity attributable to non-controlling shareholders, ending	302,661	260,044	317,953
Compagas
DisclosureOfChangesInEquityAttributableToNoncontrollingShareholdersLineItems [Line Items]
Equity attributable to non-controlling shareholders, beginning	146,818	144,904	136,233
Income (loss) for the year	55,837	2,425	11,304
Other comprehensive income	(123)	65	495
Deliberation of additional dividends proposed	0	0
Distribution of dividends with retained earnings		0
Dividends	(7,631)	(576)	(3,128)
Equity attributable to non-controlling shareholders, ending	194,901	146,818	144,904
Elejor
DisclosureOfChangesInEquityAttributableToNoncontrollingShareholdersLineItems [Line Items]
Equity attributable to non-controlling shareholders, beginning	23,910	22,200	25,445
Income (loss) for the year	28,866	14,736	12,937
Other comprehensive income	0	0	0
Deliberation of additional dividends proposed	(11,053)	0
Distribution of dividends with retained earnings		(9,342)
Dividends	(23,205)	(3,684)	(16,182)
Equity attributable to non-controlling shareholders, ending	18,518	23,910	22,200
UEG Araucária
DisclosureOfChangesInEquityAttributableToNoncontrollingShareholdersLineItems [Line Items]
Equity attributable to non-controlling shareholders, beginning	89,316	150,849	190,413
Income (loss) for the year	(74)	(38,461)	27,775
Other comprehensive income	0	0	0
Deliberation of additional dividends proposed	0	(23,072)
Distribution of dividends with retained earnings		0
Dividends	0	0	(67,339)
Equity attributable to non-controlling shareholders, ending	R$ 89242	R$ 89316	R$ 150849

18. Investments (Details 3)

18. Investments (Details 3) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of joint ventures [line items]
ASSETS		R$ 33162377	R$ 30288900	R$ 28843671
Current assets		5,701,834	4,237,241	6,821,637
Cash and cash equivalents		1,040,075	982,073	1,480,727	R$ 740131
Noncurrent assets		27,460,543	26,051,659	22,022,034
LIABILITIES			30,288,900	28,843,671
Current liabilities		6,109,914	5,656,036	4,789,118
Noncurrent liabilities		11,541,960	9,654,722	9,574,061
Equity		15,510,503	14,978,142	14,480,492	R$ 13682780
STATEMENT OF INCOME
Net operating revenues		14,024,573	13,101,753	14,945,844
Operating costs and expenses		10,665,890	10,234,115	11,799,316
Financial results		(748,440)	594,656	427,702
Equity in income of subsidiaries		101,739	166,411	87,590
Income tax and social contribution		274,686	519,690	532,229
Net income (loss)		1,118,255	874,472	1,161,565
Total comprehensive income		1,086,917	817,271	R$ 1452909
Dominó
Disclosure of joint ventures [line items]
ASSETS	[1]		180,049
Current assets	[1]		24,725
Cash and cash equivalents	[1]		5,340
Other current assets	[1]		19,385
Noncurrent assets	[1]		155,324
LIABILITIES	[1]		180,049
Current liabilities	[1]		13,669
Financial liabilities	[1]		0
Other current liabilities	[1]		13,669
Noncurrent liabilities	[1]		0
Financial liabilities	[1]		0
Other noncurrent liabilities	[1]		0
Equity	[1]		166,380
STATEMENT OF INCOME
Net operating revenues	[1]		0
Operating costs and expenses	[1]		(969)
Financial results	[1]		(24,062)
Equity in income of subsidiaries	[1]		101,543
Income tax and social contribution	[1]		0
Net income (loss)	[1]		76,512
Other comprehensive income	[1]		(9,669)
Total comprehensive income	[1]		R$ 66843
Investment interest - %	[1]		49.00%
Investment book value	[1]		R$ 81526
Voltalia
Disclosure of joint ventures [line items]
ASSETS		155,272	156,422
Current assets		2,141	2,177
Cash and cash equivalents		3	41
Other current assets		2,138	2,136
Noncurrent assets		153,131	154,245
LIABILITIES		155,272	156,422
Current liabilities		2,214	2,212
Financial liabilities		0	0
Other current liabilities		2,214	2,212
Noncurrent liabilities		0	0
Financial liabilities		0	0
Other noncurrent liabilities		0	0
Equity		153,058	154,210
STATEMENT OF INCOME
Net operating revenues		0	0
Operating costs and expenses		(113)	(122)
Financial results		9	5
Equity in income of subsidiaries		(1,048)	8,987
Income tax and social contribution		0	0
Net income (loss)		(1,152)	8,870
Other comprehensive income		0	0
Total comprehensive income		R$ 1152	R$ 8870
Investment interest - %		49.00%	49.00%
Investment book value		R$ 74998	R$ 75563
Costa Oeste
Disclosure of joint ventures [line items]
ASSETS		99,028	112,601
Current assets		7,791	9,892
Cash and cash equivalents		2,685	4,323
Other current assets		5,106	5,569
Noncurrent assets		91,237	102,709
LIABILITIES		99,028	112,601
Current liabilities		3,817	8,003
Financial liabilities		3,124	3,110
Other current liabilities		693	4,893
Noncurrent liabilities		29,239	31,594
Financial liabilities		24,751	27,426
Other noncurrent liabilities		4,488	4,168
Equity		65,972	73,004
STATEMENT OF INCOME
Net operating revenues		11,837	20,433
Operating costs and expenses		(15,765)	(3,341)
Financial results		(1,841)	(1,213)
Equity in income of subsidiaries		0	0
Income tax and social contribution		737	(1,426)
Net income (loss)		(5,032)	14,453
Other comprehensive income		0	0
Total comprehensive income		R$ 5032	R$ 14453
Investment interest - %		51.00%	51.00%
Investment book value		R$ 33646	R$ 37232
Marumbi
Disclosure of joint ventures [line items]
ASSETS		162,155	185,888
Current assets		10,314	12,614
Cash and cash equivalents		1,949	3,324
Other current assets		8,365	9,290
Noncurrent assets		151,841	173,274
LIABILITIES		162,155	185,888
Current liabilities		6,386	17,760
Financial liabilities		5,220	5,190
Other current liabilities		1,166	12,570
Noncurrent liabilities		49,093	49,531
Financial liabilities		38,651	43,171
Other noncurrent liabilities		10,442	6,360
Equity		106,676	118,597
STATEMENT OF INCOME
Net operating revenues		19,498	37,559
Operating costs and expenses		(29,086)	(11,906)
Financial results		(3,140)	(3,596)
Equity in income of subsidiaries		0	0
Income tax and social contribution		807	(1,822)
Net income (loss)		(11,921)	20,235
Other comprehensive income		0	0
Total comprehensive income		R$ 11921	R$ 20235
Investment interest - %		80.00%	80.00%
Investment book value		R$ 85341	R$ 94878
Transmissora Sul Brasileira
Disclosure of joint ventures [line items]
ASSETS		659,464	696,381
Current assets		56,604	51,963
Cash and cash equivalents		25,547	23,295
Other current assets		31,057	28,668
Noncurrent assets		602,860	644,418
LIABILITIES		659,464	696,381
Current liabilities		220,845	33,949
Financial liabilities		212,618	25,153
Other current liabilities		8,227	8,796
Noncurrent liabilities		116,818	315,589
Financial liabilities		106,174	308,859
Other noncurrent liabilities		10,644	6,730
Equity		321,801	346,843
STATEMENT OF INCOME
Net operating revenues		53,374	56,553
Operating costs and expenses		(63,752)	(12,042)
Financial results		(26,994)	(32,674)
Equity in income of subsidiaries		0	0
Income tax and social contribution		12,330	(2,810)
Net income (loss)		(25,042)	9,027
Other comprehensive income		0	0
Total comprehensive income		R$ 25042	R$ 9027
Investment interest - %		20.00%	20.00%
Investment book value		R$ 64360	R$ 69369
Caiuá
Disclosure of joint ventures [line items]
ASSETS		230,743	255,276
Current assets		22,895	26,820
Cash and cash equivalents		1,626	1,435
Other current assets		21,269	25,385
Noncurrent assets		207,848	228,456
LIABILITIES		230,743	255,276
Current liabilities		23,608	26,776
Financial liabilities		7,427	7,387
Other current liabilities		16,181	19,389
Noncurrent liabilities		92,774	105,934
Financial liabilities		64,081	70,633
Other noncurrent liabilities		28,693	35,301
Equity		114,361	122,566
STATEMENT OF INCOME
Net operating revenues		(2,904)	38,148
Operating costs and expenses		(5,194)	(4,008)
Financial results		(6,017)	(6,432)
Equity in income of subsidiaries		0	0
Income tax and social contribution		5,908	(11,355)
Net income (loss)		(8,207)	16,353
Other comprehensive income		0	0
Total comprehensive income		R$ 8207	R$ 16353
Investment interest - %		49.00%	49.00%
Investment book value		R$ 56037	R$ 60057
Integração Maranhense
Disclosure of joint ventures [line items]
ASSETS		466,783	513,186
Current assets		44,594	49,355
Cash and cash equivalents		2,224	115
Other current assets		42,370	49,240
Noncurrent assets		422,189	463,831
LIABILITIES		466,783	513,186
Current liabilities		71,563	76,137
Financial liabilities		13,240	13,188
Other current liabilities		58,323	62,949
Noncurrent liabilities		163,790	187,554
Financial liabilities		103,755	115,732
Other noncurrent liabilities		60,035	71,822
Equity		231,430	249,495
STATEMENT OF INCOME
Net operating revenues		(14,460)	64,428
Operating costs and expenses		(4,245)	(2,851)
Financial results		(9,070)	(10,934)
Equity in income of subsidiaries		0	0
Income tax and social contribution		9,709	(18,125)
Net income (loss)		(18,066)	32,518
Other comprehensive income		0	0
Total comprehensive income		R$ 18066	R$ 32518
Investment interest - %		49.00%	49.00%
Investment book value		R$ 113401	R$ 122253
Matrinchã
Disclosure of joint ventures [line items]
ASSETS		2,774,973	2,583,118
Current assets		297,331	273,185
Cash and cash equivalents		116,256	118,196
Other current assets		181,075	154,989
Noncurrent assets		2,477,642	2,309,933
LIABILITIES		2,774,973	2,583,118
Current liabilities		140,515	120,886
Financial liabilities		48,686	52,625
Other current liabilities		91,829	68,261
Noncurrent liabilities		928,706	845,764
Financial liabilities		712,198	747,709
Other noncurrent liabilities		216,508	98,055
Equity		1,705,752	1,616,468
STATEMENT OF INCOME
Net operating revenues		403,891	433,833
Operating costs and expenses		(183,660)	(237,779)
Financial results		(47,331)	(66,462)
Equity in income of subsidiaries		0	0
Income tax and social contribution		(55,808)	(44,061)
Net income (loss)		117,092	85,531
Other comprehensive income		0	0
Total comprehensive income		R$ 117092	R$ 85531
Investment interest - %		49.00%	49.00%
Investment book value		R$ 835819	R$ 792069
Guaraciaba
Disclosure of joint ventures [line items]
ASSETS		1,428,247	1,247,036
Current assets		139,920	107,429
Cash and cash equivalents		34,364	16,284
Other current assets		105,556	91,145
Noncurrent assets		1,288,327	1,139,607
LIABILITIES		1,428,247	1,247,036
Current liabilities		71,818	41,099
Financial liabilities		32,627	9,928
Other current liabilities		39,191	31,171
Noncurrent liabilities		502,713	391,712
Financial liabilities		388,806	378,528
Other noncurrent liabilities		113,907	13,184
Equity		853,716	814,225
STATEMENT OF INCOME
Net operating revenues		208,444	310,380
Operating costs and expenses		(93,369)	(204,412)
Financial results		(36,981)	(73,693)
Equity in income of subsidiaries		0	0
Income tax and social contribution		(26,303)	(9,429)
Net income (loss)		51,791	22,846
Other comprehensive income		0	0
Total comprehensive income		R$ 51791	R$ 22846
Investment interest - %		49.00%	49.00%
Investment book value		R$ 418320	R$ 398969
Paranaíba
Disclosure of joint ventures [line items]
ASSETS		1,698,213	1,284,733
Current assets		233,065	41,648
Cash and cash equivalents		29,066	3,051
Other current assets		203,999	38,597
Noncurrent assets		1,465,148	1,243,085
LIABILITIES		1,698,213	1,284,733
Current liabilities		124,764	83,078
Financial liabilities		53,317	45,939
Other current liabilities		71,447	37,139
Noncurrent liabilities		911,107	600,784
Financial liabilities		638,779	561,700
Other noncurrent liabilities		272,328	39,084
Equity		662,342	600,871
STATEMENT OF INCOME
Net operating revenues		320,302	322,855
Operating costs and expenses		(150,984)	(185,789)
Financial results		(59,132)	(58,703)
Equity in income of subsidiaries		0	0
Income tax and social contribution		(40,717)	(25,924)
Net income (loss)		69,469	52,439
Other comprehensive income		0	0
Total comprehensive income		R$ 69469	R$ 52439
Investment interest - %		24.50%	24.50%
Investment book value		R$ 162273	R$ 147213
Mata de Santa Genebra
Disclosure of joint ventures [line items]
ASSETS		1,722,063	1,050,330
Current assets		107,568	59,160
Cash and cash equivalents		96,244	47,792
Other current assets		11,324	11,368
Noncurrent assets		1,614,495	991,170
LIABILITIES		1,722,063	1,050,330
Current liabilities		12,630	523,351
Financial liabilities		0	489,017
Other current liabilities		12,630	34,334
Noncurrent liabilities		792,519	63,427
Financial liabilities		703,897	0
Other noncurrent liabilities		88,622	63,427
Equity		916,914	463,552
STATEMENT OF INCOME
Net operating revenues		588,123	570,237
Operating costs and expenses		(434,779)	(497,852)
Financial results		(94,512)	(80,255)
Equity in income of subsidiaries		0	0
Income tax and social contribution		(19,955)	2,724
Net income (loss)		38,877	(5,146)
Other comprehensive income		0	0
Total comprehensive income		R$ 38877	R$ 5146
Investment interest - %		50.10%	50.10%
Investment book value		R$ 459374	R$ 232240
Cantareira
Disclosure of joint ventures [line items]
ASSETS		952,670	525,446
Current assets		6,046	1,242
Cash and cash equivalents		5,169	157
Other current assets		877	1,085
Noncurrent assets		946,624	524,204
LIABILITIES		952,670	525,446
Current liabilities		9,706	140,759
Financial liabilities		0	65,697
Other current liabilities		9,706	75,062
Noncurrent liabilities		534,764	54,373
Financial liabilities		439,192	0
Other noncurrent liabilities		95,572	54,373
Equity		408,200	330,314
STATEMENT OF INCOME
Net operating revenues		392,766	337,614
Operating costs and expenses		(347,771)	(321,966)
Financial results		(35,207)	225
Equity in income of subsidiaries		0	0
Income tax and social contribution		(1,871)	(5,354)
Net income (loss)		7,917	10,519
Other comprehensive income		0	0
Total comprehensive income		R$ 7917	R$ 10519
Investment interest - %		49.00%	49.00%
Investment book value		R$ 200018	R$ 161855
[1]	Balances adjusted to accounting practices.

18. Investments (Details 4)

18. Investments (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of associates [line items]
Assets	R$ 33162377	R$ 30288900	R$ 28843671
Current assets	5,701,834	4,237,241	6,821,637
Noncurrent assets	27,460,543	26,051,659	22,022,034
LIABILITIES		30,288,900	28,843,671
Current liabilities	6,109,914	5,656,036	4,789,118
Noncurrent liabilities	11,541,960	9,654,722	9,574,061
Equity	15,510,503	14,978,142	14,480,492	R$ 13682780
STATEMENT OF INCOME
Net operating revenues	14,024,573	13,101,753	14,945,844
Operating costs and expenses	10,665,890	10,234,115	11,799,316
Financial income (expense)	(748,440)	594,656	427,702
Income tax and social contribution	274,686	519,690	532,229
Net income (loss)	1,118,255	874,472	1,161,565
Total comprehensive income	1,086,917	817,271	R$ 1452909
Dona Francisca
Disclosure of associates [line items]
Assets	138,079	151,563
Current assets	10,304	19,311
Noncurrent assets	127,775	132,252
LIABILITIES	138,079	151,563
Current liabilities	4,144	5,306
Noncurrent liabilities	4,443	3,982
Equity	129,492	142,275
STATEMENT OF INCOME
Net operating revenues	70,716	70,208
Operating costs and expenses	(30,379)	(34,074)
Financial income (expense)	835	1,453
Income tax and social contribution	(2,632)	(3,275)
Net income (loss)	38,540	34,312
Other comprehensive income	0	0
Total comprehensive income	R$ 38540	R$ 34312
Investment interest - %	23.0303%	23.0303%
Investment book value	R$ 29821	R$ 32766
Foz do Chopim
Disclosure of associates [line items]
Assets	61,163	48,937
Current assets	21,553	11,043
Noncurrent assets	39,610	37,894
LIABILITIES	61,163	48,937
Current liabilities	1,808	2,336
Noncurrent liabilities	22,776	7,553
Equity	36,579	39,048
STATEMENT OF INCOME
Net operating revenues	40,441	40,762
Operating costs and expenses	(21,124)	(10,130)
Financial income (expense)	809	795
Income tax and social contribution	(1,547)	(1,580)
Net income (loss)	18,579	29,847
Other comprehensive income	0	0
Total comprehensive income	R$ 18579	R$ 29847
Investment interest - %	35.77%	35.77%
Investment book value	R$ 13084	R$ 13967

19. Property, Plant and Equi136

19. Property, Plant and Equipment (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	R$ 17620597	R$ 16515431
Accumulated depreciation	(7,791,147)	(7,581,128)
Property, plant and equipment, ending	9,829,450	8,934,303
In service
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	13,807,942	13,681,833
Accumulated depreciation	(7,791,147)	(7,581,128)
Property, plant and equipment, ending	6,016,795	6,100,705
In service | Reservoirs, dams and aqueducts
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	6,638,348	6,595,895
Accumulated depreciation	(4,071,621)	(3,912,383)
Property, plant and equipment, ending	2,566,727	2,683,512
In service | Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	5,320,736	5,309,674
Accumulated depreciation	(2,654,801)	(2,645,702)
Property, plant and equipment, ending	2,665,935	2,663,972
In service | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	1,500,144	1,498,841
Accumulated depreciation	(989,221)	(954,470)
Property, plant and equipment, ending	510,923	544,372
In service | Land
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	277,665	277,112
Accumulated depreciation	(15,287)	(12,351)
Property, plant and equipment, ending	262,378	264,761
In service | Vehicles and aircraft
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	59,101	60,914
Accumulated depreciation	(48,759)	(45,243)
Property, plant and equipment, ending	10,342	15,671
In service | Furniture and tools
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	16,990	16,771
Accumulated depreciation	(11,476)	(10,989)
Property, plant and equipment, ending	5,514	5,782
In service | Provision for impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	(4,986)	(77,318)
Accumulated depreciation	0	0
Property, plant and equipment, ending	(4,986)	(77,318)
In service | Special Obligations
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	(56)	(56)
Accumulated depreciation	18	10
Property, plant and equipment, ending	(38)	(46)
In progress
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	3,812,655	2,833,598
Accumulated depreciation	0	0
Property, plant and equipment, ending	3,812,655	2,833,598
In progress | Provision for impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	(1,210,358)	(1,136,105)
Accumulated depreciation	0	0
Property, plant and equipment, ending	(1,210,358)	(1,136,105)
In progress | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, cost	5,023,013	3,969,703
Accumulated depreciation	0	0
Property, plant and equipment, ending	R$ 5023013	R$ 3969703

19. Property, Plant and Equi137

19. Property, Plant and Equipment (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	R$ 8934303	R$ 8692682
Additions	1,316,415	807,833	R$ 825722
Depreciation	(379,041)	(374,109)
Disposal	(64,508)	(27,402)
Transfers	22,281	(164,701)
Property, plant and equipment, ending	9,829,450	8,934,303	8,692,682
In service
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	6,100,705	6,545,909
Additions	72,332	(62,223)
Depreciation	(379,041)	(374,109)
Disposal	(40,639)	(13,822)
Transfers	263,438	4,950
Property, plant and equipment, ending	6,016,795	6,100,705	6,545,909
In service | Reservoirs, dams and aqueducts
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	2,683,512	2,830,290
Additions	0	0
Depreciation	(144,484)	(142,986)
Disposal	(2,160)	(555)
Transfers	29,859	(3,237)
Property, plant and equipment, ending	2,566,727	2,683,512	2,830,290
In service | Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	2,663,972	2,855,110
Additions	0	0
Depreciation	(188,988)	(185,254)
Disposal	(37,685)	(11,143)
Transfers	228,637	5,259
Property, plant and equipment, ending	2,665,935	2,663,972	2,855,110
In service | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	544,372	581,554
Additions	0	0
Depreciation	(36,347)	(37,246)
Disposal	(773)	(1,971)
Transfers	3,671	2,034
Property, plant and equipment, ending	510,923	544,372	581,554
In service | Land
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	264,761	267,623
Additions	0	0
Depreciation	(2,935)	(2,935)
Disposal	(3)	(7)
Transfers	555	80
Property, plant and equipment, ending	262,378	264,761	267,623
In service | Vehicles and aircraft
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	15,671	20,205
Additions	0	0
Depreciation	(5,492)	(4,861)
Disposal	(6)	(142)
Transfers	169	469
Property, plant and equipment, ending	10,342	15,671	20,205
In service | Furniture and tools
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	5,782	6,236
Additions	0	0
Depreciation	(803)	(835)
Disposal	(12)	(4)
Transfers	547	385
Property, plant and equipment, ending	5,514	5,782	6,236
In service | Provision for impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	(77,318)	(15,095)
Additions	72,332	(62,223)
Depreciation	0	0
Disposal	0	0
Transfers	0	0
Property, plant and equipment, ending	(4,986)	(77,318)	(15,095)
In service | Special Obligations
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	(46)	(14)
Additions	0	0
Depreciation	8	8
Disposal	0	0
Transfers	0	(40)
Property, plant and equipment, ending	(38)	(46)	(14)
In progress
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	2,833,598	2,146,773
Additions	1,244,083	870,056
Depreciation	0	0
Disposal	(23,869)	(13,580)
Transfers	(241,157)	(169,651)
Property, plant and equipment, ending	3,812,655	2,833,598	2,146,773
In progress | Provision for impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	(1,136,105)	(704,305)
Additions	(74,253)	(431,800)
Depreciation	0	0
Disposal	0	0
Transfers	0	0
Property, plant and equipment, ending	(1,210,358)	(1,136,105)	(704,305)
In progress | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning	3,969,703	2,851,078
Additions	1,318,336	1,301,856
Depreciation	0	0
Disposal	(23,869)	(13,580)
Transfers	(241,157)	(169,651)
Property, plant and equipment, ending	R$ 5023013	R$ 3969703	R$ 2851078

19. Property, Plant and Equi138

19. Property, Plant and Equipment (Details 2)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Generation | General equipment
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	6.33%	6.31%
Generation | Machinery and equipment
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	3.59%	2.29%
Generation | Generators
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	3.21%	3.04%
Generation | Reservoirs, dams and aqueducts
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	2.11%	2.13%
Generation | Hydraulic turbines
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	2.61%	2.57%
Generation | Gas and steam turbines
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	2.30%	2.30%
Generation | Water cooling and treatment
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	4.00%	3.99%
Generation | Gas conditioner
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	4.00%	3.66%
Generation | Wind power plant unit
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	3.85%	3.85%
Central management | Buildings
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	3.33%	3.33%
Central management | Machinery and office equipment
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	6.25%	6.25%
Central management | Furniture and fixtures
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	6.25%	6.25%
Central management | Vehicles
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	14.29%	14.29%
Telecommunications | Transmission equipment
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	6.36%	6.90%
Telecommunications | Terminal equipment
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	12.09%	13.41%
Telecommunications | Infrastructure
DisclosureOfAverageDepreciationRatesLineItems [Line Items]
Average rate of depreciation	7.45%	7.43%

19. Property, Plant and Equi139

19. Property, Plant and Equipment (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of joint operations [line items]
Joint operations	R$ 1353009	R$ 1132712
In service
Disclosure of joint operations [line items]
Joint operations	R$ 712831	742,292
In service | HPP Mauá (Consórcio Energético Cruzeiro do Sul)
Disclosure of joint operations [line items]
Share	51.00%
Joint operations	R$ 859917	859,917
In service | Accumulated depreciation
Disclosure of joint operations [line items]
Annual average depreciation rate	3.43%
Joint operations	R$ 147085	(117,625)
In progress
Disclosure of joint operations [line items]
Joint operations	R$ 640178	390,420
In progress | HPP Baixo Iguaçu
Disclosure of joint operations [line items]
Share	30.00%
Joint operations	R$ 640178	R$ 390420

19. Property, Plant and Equi140

19. Property, Plant and Equipment (Details 4) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [line items]
Property, Plant and Equipment, Depreciation		R$ 7791147	R$ 7581128
Property, Plant and Equipment, Impairment		(1,921)	(494,023)
Projects
Disclosure of detailed information about property, plant and equipment [line items]
Property, Plant and Equipment, Cost		4,397,211
Property, Plant and Equipment, Depreciation		(61,602)
Property, Plant and Equipment, Impairment		(1,215,344)
Property, Plant and Equipment, Value in use		3,120,265	4,397,211
Projects | HPP Colíder
Disclosure of detailed information about property, plant and equipment [line items]
Property, Plant and Equipment, Cost	[1]	2,217,391
Property, Plant and Equipment, Depreciation	[1]	(1,859)
Property, Plant and Equipment, Impairment	[1]	(683,021)
Property, Plant and Equipment, Value in use	[1]	1,532,511	2,217,391
Projects | Wind power complex Cutia
Disclosure of detailed information about property, plant and equipment [line items]
Property, Plant and Equipment, Cost	[1]	1,083,474
Property, Plant and Equipment, Depreciation	[1]	0
Property, Plant and Equipment, Impairment	[1]	(224,510)
Property, Plant and Equipment, Value in use	[1]	858,964	1,083,474
Projects | Wind power complex Bento Miguel
Disclosure of detailed information about property, plant and equipment [line items]
Property, Plant and Equipment, Cost	[1]	217,121
Property, Plant and Equipment, Depreciation	[1]	0
Property, Plant and Equipment, Impairment	[1]	(98,231)
Property, Plant and Equipment, Value in use	[1]	118,890	217,121
Projects | Consórcio Tapajós
Disclosure of detailed information about property, plant and equipment [line items]
Property, Plant and Equipment, Cost	[2]	14,464
Property, Plant and Equipment, Depreciation	[2]	0
Property, Plant and Equipment, Impairment	[2]	(14,464)
Property, Plant and Equipment, Value in use	[2]	0	14,464
Projects | Power plants in Paraná
Disclosure of detailed information about property, plant and equipment [line items]
Property, Plant and Equipment, Cost	[1]	864,761
Property, Plant and Equipment, Depreciation	[1]	(59,743)
Property, Plant and Equipment, Impairment	[1]	(195,118)
Property, Plant and Equipment, Value in use	[1]	R$ 609900	R$ 864761
[1]	Under construction.
[2]	Project under development.

19. Property, Plant and Equi141

19. Property, Plant and Equipment (Details 5) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	R$ 1213423	R$ 719400
Impairment at the year	(1,921)	(494,023)
Impairment, ending	(1,215,344)	(1,213,423)
In service
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(77,318)	(15,095)
Impairment at the year	72,332	(62,223)
Impairment, ending	(4,986)	(77,318)
In service | UEG Araucária
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(69,073)	0
Impairment at the year	69,073	(69,073)
Impairment, ending	0	(69,073)
In service | Power plants in Paraná
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(8,245)	(15,095)
Impairment at the year	3,259	6,850
Impairment, ending	(4,986)	(8,245)
In progress
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(1,136,105)	(704,305)
Impairment at the year	(74,253)	(431,800)
Impairment, ending	(1,210,358)	(1,136,105)
In progress | Power plants in Paraná
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(211,688)	(61,754)
Impairment at the year	21,556	(149,934)
Impairment, ending	(190,132)	(211,688)
In progress | HPP Colíder
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(595,489)	(642,551)
Impairment at the year	(87,532)	47,062
Impairment, ending	(683,021)	(595,489)
In progress | Wind power complex Cutia
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(232,827)	0
Impairment at the year	8,317	(232,827)
Impairment, ending	(224,510)	(232,827)
In progress | Wind power complex Bento Miguel
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(81,637)	0
Impairment at the year	(16,594)	(81,637)
Impairment, ending	(98,231)	(81,637)
In progress | Consórcio Tapajós
DisclosureOfRecoverableValueOfAssetsTableLineItems [Line Items]
Impairment, beginning	(14,464)	0
Impairment at the year	0	(14,464)
Impairment, ending	R$ 14464	R$ 14464

19. Property, Plant and Equi142

19. Property, Plant and Equipment (Details 6) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
Complexo EOL São Bento
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	7.11%
VR/VC-1	55.28%
VR/VC-1 (5% Variation)	50.63%
VR/VC-1 (10% Variation)	46.20%
Impairment Risk	R$ 0
Complexo EOL Brisa I
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	7.11%
VR/VC-1	37.47%
VR/VC-1 (5% Variation)	33.37%
VR/VC-1 (10% Variation)	29.70%
Impairment Risk	R$ 0
Complexo EOL Brisa II
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	7.11%
VR/VC-1	8.26%
VR/VC-1 (5% Variation)	4.32%
VR/VC-1 (10% Variation)	0.60%
Impairment Risk	R$ 0
Complexo EOL Voltalia
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	7.11%
VR/VC-1	0.95%
VR/VC-1 (5% Variation)	(1.99%)
VR/VC-1 (10% Variation)	(4.80%)
Impairment Risk	R$ 10772	[1]
Foz do Areia | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	422.35%
VR/VC-1 (5% Variation)	416.91%
VR/VC-1 (10% Variation)	411.56%
Impairment Risk	R$ 0
Segredo | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	229.15%
VR/VC-1 (5% Variation)	222.11%
VR/VC-1 (10% Variation)	215.32%
Impairment Risk	R$ 0
Caxias | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	192.16%
VR/VC-1 (5% Variation)	185.52%
VR/VC-1 (10% Variation)	179.11%
Impairment Risk	R$ 0
Guaricana | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	63.71%
VR/VC-1 (5% Variation)	61.10%
VR/VC-1 (10% Variation)	58.55%
Impairment Risk	R$ 0
Chaminé | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	87.54%
VR/VC-1 (5% Variation)	84.92%
VR/VC-1 (10% Variation)	82.36%
Impairment Risk	R$ 0
Chopim I | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	149.27%
VR/VC-1 (5% Variation)	142.63%
VR/VC-1 (10% Variation)	136.28%
Impairment Risk	R$ 0
São Jorge | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	55.49%
VR/VC-1 (5% Variation)	53.29%
VR/VC-1 (10% Variation)	51.13%
Impairment Risk	R$ 0
Melissa | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	122.19%
VR/VC-1 (5% Variation)	116.80%
VR/VC-1 (10% Variation)	111.63%
Impairment Risk	R$ 0
Desvio do Rio Jordão | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	229.15%
VR/VC-1 (5% Variation)	222.11%
VR/VC-1 (10% Variation)	215.32%
Impairment Risk	R$ 0
Palmas | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	72.85%
VR/VC-1 (5% Variation)	67.51%
VR/VC-1 (10% Variation)	62.44%
Impairment Risk	R$ 0
Elejor | Hydric Assets
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate	8.11%
VR/VC-1	172.07%
VR/VC-1 (5% Variation)	165.68%
VR/VC-1 (10% Variation)	159.59%
Impairment Risk	R$ 0
[1]	Impairment value of the Complex as a whole. The write-off of Copel's impairment loss consists only of the authorization rights on acquisition of R$10,772 thousand (balance at December 31, 2017).

20. Intangible Assets (Details)

20. Intangible Assets (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about intangible assets [line items]
Intangible Assets	R$ 6452824	R$ 6459812	R$ 6145076
Distribution concession agreement
Disclosure of detailed information about intangible assets [line items]
Intangible Assets	5,750,873	5,513,381	R$ 5131512
Generation concession agreements/authorization
Disclosure of detailed information about intangible assets [line items]
Intangible Assets	619,221	663,712
Concession agreement - gas distribution
Disclosure of detailed information about intangible assets [line items]
Intangible Assets	43,888	238,509
Others
Disclosure of detailed information about intangible assets [line items]
Intangible Assets	R$ 38842	R$ 44210

20. Intangible Assets (Details

20. Intangible Assets (Details 1) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		R$ 6459812		R$ 6145076
Disposal		(42,740)		(47,434)		R$ 30026
Intangible assets, beginning		6,452,824		6,459,812		6,145,076
Distribution concession agreement in service
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		7,537,158		7,230,163
Acquisitions		0		0
Customers contributions		628		0
Provision for claims added to the cost of the works		0		0
Transfers from / for accounts receivable related to concession		0		(2,230)
Capitalizations for intangible in service		822,472		743,351
Amortization of quotas - concession and authorization	[1]	(411,575)		(395,255)
Amortization of quotas - PIS/Pasep and Cofins credits		(11,014)		(11,270)
Amortization of quotas appropriated in the cost of the work				(292)
Disposal		29,704		27,309
Intangible assets, beginning		7,907,965		7,537,158		7,230,163
Distribution concession agreement in progress
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		849,715		773,107
Acquisitions		757,709		892,693
Customers contributions		0		0
Provision for claims added to the cost of the works		(1,587)		3,430
Transfers from / for accounts receivable related to concession		(56,853)		(56,740)
Capitalizations for intangible in service		(822,472)		(743,351)
Amortization of quotas - concession and authorization	[1]	0		0
Amortization of quotas - PIS/Pasep and Cofins credits		0		0
Amortization of quotas appropriated in the cost of the work				292
Disposal		12,066		19,716
Intangible assets, beginning		714,446		849,715		773,107
Distribution concession agreement special liabilities in service
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		(2,845,024)		(2,830,995)
Acquisitions		0		0
Customers contributions		(579)		0
Provision for claims added to the cost of the works		0		0
Transfers from / for accounts receivable related to concession		0		0
Capitalizations for intangible in service		(128,351)		(135,104)
Amortization of quotas - concession and authorization	[1]	125,740		121,075
Amortization of quotas - PIS/Pasep and Cofins credits		0		0
Amortization of quotas appropriated in the cost of the work				0
Disposal		(2,776)		0
Intangible assets, beginning		(2,845,438)		(2,845,024)		(2,830,995)
Distribution concession agreement special liabilities in progress
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		(28,468)		(40,763)
Acquisitions		0		0
Customers contributions		(125,983)		(122,809)
Provision for claims added to the cost of the works		0		0
Transfers from / for accounts receivable related to concession		0		0
Capitalizations for intangible in service		128,351		135,104
Amortization of quotas - concession and authorization	[1]	0		0
Amortization of quotas - PIS/Pasep and Cofins credits		0		0
Amortization of quotas appropriated in the cost of the work				0
Disposal		0		0
Intangible assets, beginning		(26,100)		(28,468)		(40,763)
Distribution concession agreement
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		5,513,381		5,131,512
Acquisitions		757,709		892,693
Customers contributions		(125,934)		(122,809)
Provision for claims added to the cost of the works		(1,587)		3,430
Transfers from / for accounts receivable related to concession		(56,853)		(58,970)
Capitalizations for intangible in service		0		0
Amortization of quotas - concession and authorization	[1]	(285,835)		(274,180)
Amortization of quotas - PIS/Pasep and Cofins credits		(11,014)		(11,270)
Amortization of quotas appropriated in the cost of the work				0
Disposal		38,994		47,025
Intangible assets, beginning		5,750,873		5,513,381		5,131,512
Generation concession agreement in service
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		254,280		242,298
ANEEL grant - use of public property		0		0
Renegotiation of hydrological risk - GSF				26,872
Amortization of quotas - concession and authorization		(17,837)	[2]	(14,890)	[3]
Transfers to/from property, plant and equipment		0
Intangible assets, beginning		236,443		254,280		242,298
Generation concession agreement in progress
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		6,299		5,557
ANEEL grant - use of public property		678		742
Renegotiation of hydrological risk - GSF				0
Amortization of quotas - concession and authorization		0	[2]	0	[3]
Transfers to/from property, plant and equipment		0
Intangible assets, beginning		6,977		6,299		5,557
Generation concession agreement concession authorization rights
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		403,133		416,272
ANEEL grant - use of public property		0		0
Renegotiation of hydrological risk - GSF				0
Amortization of quotas - concession and authorization		(13,139)	[2]	(13,139)	[3]
Transfers to/from property, plant and equipment		(14,193)
Intangible assets, beginning		375,801		403,133		416,272
Generation concession agreement
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		663,712		664,127
ANEEL grant - use of public property		678		742
Renegotiation of hydrological risk - GSF				26,872
Amortization of quotas - concession and authorization		(30,976)	[2]	(28,029)	[3]
Transfers to/from property, plant and equipment		(14,193)
Intangible assets, beginning		619,221		663,712		664,127
Gas distribution in service
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		198,271		187,608
Acquisitions		0		0
Transfers from / for accounts receivable related to concession		(154,908)		0
Capitalizations for intangible in service		10,011		35,934
Amortization of quotas - concession and authorization	[4]	(28,753)		(25,251)
Disposal		204		20
Intangible assets, beginning		24,417		198,271		187,608
Gas distribution
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		238,509		306,708
Acquisitions		13,745		25,847
Transfers from / for accounts receivable related to concession		(24,501)		(68,737)
Capitalizations for intangible in service		(10,011)		0
Amortization of quotas - concession and authorization	[4]	0		(25,251)
Disposal		0		58
Intangible assets, beginning		19,471		238,509		306,708
Gas distribution in progress
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		40,238		119,100
Acquisitions		13,745		25,847
Transfers from / for accounts receivable related to concession		(179,409)		(68,737)
Capitalizations for intangible in service		0		(35,934)
Amortization of quotas - concession and authorization	[4]	(28,753)		0
Disposal		204		38
Intangible assets, beginning		43,888		40,238		119,100
Other in service
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		25,725		22,853
Acquisitions		0		0
Transfers from investments				0
Transfers from / for accounts receivable related to concession				150
Capitalizations for intangible in service		5,744		11,690
Amortization of quotas - concession and authorization	[4]	(8,809)		(8,936)
Amortization of quotas - PIS/Pasep and Cofins credits		(54)		(57)
Transfers to/from property, plant and equipment		105		25
Disposal		18		0
Intangible assets, beginning		22,693		25,725		22,853
Other in progress
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		18,485		19,876
Acquisitions		6,932		10,187
Transfers from investments				122
Transfers from / for accounts receivable related to concession				0
Capitalizations for intangible in service		(5,744)		(11,690)
Amortization of quotas - concession and authorization	[4]	0		0
Amortization of quotas - PIS/Pasep and Cofins credits		0		0
Transfers to/from property, plant and equipment		0		341
Disposal		3,524		351
Intangible assets, beginning		16,149		18,485		19,876
Other
Disclosure of detailed information about intangible assets [line items]
Intangible assets, beginning		44,210		42,729
Acquisitions		6,932		10,187
Transfers from investments				122
Transfers from / for accounts receivable related to concession				150
Capitalizations for intangible in service		0		0
Amortization of quotas - concession and authorization	[4]	(8,809)		(8,936)
Amortization of quotas - PIS/Pasep and Cofins credits		(54)		(57)
Transfers to/from property, plant and equipment		105		366
Disposal		3,542		351
Intangible assets, beginning		R$ 38842		R$ 44210		R$ 42729
[1]	Amortization during the concession as of the start of commercial operations of the enterprises or based on the useful life of the assets, of the two the shortest.
[2]	Amortization during the concession/authorization as of the start of commercial operations of the enterprises.
[3]	Includes the balances of use of public asset and hydrological risk renegotiation.
[4]	Annual amortization rate: 20%.

21. Payroll, Social Charges 145

21. Payroll, Social Charges and Accruals (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	R$ 313967	R$ 287797	R$ 258401
Social security liabilities
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	82,434	85,586
Social security liabilities | Taxes and social contribution
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	49,748	50,016
Social security liabilities | Social security charges on paid vacation and 13th salary
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	32,686	35,570
Labor liabilities
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	231,533	202,211
Labor liabilities | Payroll, net
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	1,796	835
Labor liabilities | Vacation
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	106,450	111,021
Labor liabilities | Profit sharing
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	68,817	64,814
Labor liabilities | Voluntary termination
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	38,642	25,532
Labor liabilities | Profit sharing
DisclosureOfPayrollSocialChargesAndAccrualsLineItems [Line Items]
Payroll, social charges and accruals	R$ 15828	R$ 9

22. Suppliers (Details)

22. Suppliers (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfSuppliersLineItems [Line Items]
Suppliers	R$ 1727046	R$ 1292350
Suppliers, current	1,683,577	1,255,639	R$ 1613126
Suppliers, noncurrent	43,469	36,711	R$ 5923
Energy supplies
DisclosureOfSuppliersLineItems [Line Items]
Suppliers	986,689	673,442
Materials and supplies
DisclosureOfSuppliersLineItems [Line Items]
Suppliers	521,969	399,576
Natural gas for resale
DisclosureOfSuppliersLineItems [Line Items]
Suppliers	101,026	132,985
Charges for use of grid system
DisclosureOfSuppliersLineItems [Line Items]
Suppliers	R$ 117362	R$ 86347

23. Loans and Financing (Detail

23. Loans and Financing (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	R$ 3759505	R$ 4046293	R$ 4077060
Loans and financing, current	784,666	1,470,742	308,558
Loans and financing, noncurrent	2,974,839	2,575,551	3,768,502
Foreign currency
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	89,270	90,505	104,434
Loans and financing, noncurrent	R$ 88485
Foreign currency | National Treasury Department | Par Bond
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	Par Bond
Company	Copel
Issue date	May 20, 1998
Number of installments	1
Final maturity	Apr. 11, 2024
Annual rate p.y. (interest + commission)	6.0% + 0.20%
Finance charges	Half-yearly
Principal	R$ 17315
Loans and financing	R$ 52768	53,498
Foreign currency | National Treasury Department | Discount Bond
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	Discount Bond
Company	Copel
Issue date	May 20, 1998
Number of installments	1
Final maturity	Apr. 11, 2024
Annual rate p.y. (interest + commission)	1.1875%+0.20%
Finance charges	Half-yearly
Principal	R$ 12082
Loans and financing	36,502	37,007
Local currency
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	3,670,235	3,955,788	R$ 3972626
Loans and financing, noncurrent	2,886,354
Local currency | Banco do Brasil
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	R$ 1388364	1,475,411
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	21/02155-4
Company	Copel DIS
Issue date	Sep. 10, 2010
Number of installments	2
Final maturity	Aug. 15, 2018
Annual rate p.y. (interest + commission)	109.0% of DI
Finance charges	Half-yearly
Principal	R$ 116667
Loans and financing	R$ 60049	122,713
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	21/02248-8
Company	Copel DIS
Issue date	Jun. 22, 2011
Number of installments	2
Final maturity	May 16, 2018
Annual rate p.y. (interest + commission)	109.0% of DI
Finance charges	Half-yearly
Principal	R$ 150000
Loans and financing	R$ 75601	152,314
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	CCB 21/11062X
Company	Copel DIS
Issue date	Aug. 26, 2013
Number of installments	3
Final maturity	Jul. 27, 2018
Annual rate p.y. (interest + commission)	106.0% of DI
Finance charges	Half-yearly
Principal	R$ 151000
Loans and financing	R$ 51932	151,359
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	CCB 330.600.773
Company	Copel DIS
Issue date	Jul. 11, 2014
Number of installments	3
Final maturity	Jul. 11, 2019
Annual rate p.y. (interest + commission)	111.8% of DI
Finance charges	Half-yearly
Principal	R$ 116667
Loans and financing	R$ 80699	124,170
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	CFX 17/35959-7
Company	Copel DIS
Issue date	May 16, 2017
Number of installments	2
Final maturity	May 6, 2019
Annual rate p.y. (interest + commission)	12.00%
Finance charges	Quarterly
Principal	R$ 75000
Loans and financing	R$ 75291	0
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	CCB 21/00851-5
Company	Copel DIS
Issue date	Jun. 30, 2017
Number of installments	2
Final maturity	Jun. 13, 2019
Annual rate p.y. (interest + commission)	11.00%
Finance charges	Quarterly
Principal	R$ 38889
Loans and financing	R$ 38241	0
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	CCB 17/35960-0
Company	Copel DIS
Issue date	Jul. 27, 2017
Number of installments	2
Final maturity	Jul. 17, 2019
Annual rate p.y. (interest + commission)	11.00%
Finance charges	Quarterly
Principal	R$ 50333
Loans and financing	R$ 51073	0
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	CFX 17/35958-9
Company	Copel DIS
Issue date	Aug. 15, 2017
Number of installments	2
Final maturity	Aug. 5, 2019
Annual rate p.y. (interest + commission)	11.00%
Finance charges	Quarterly
Principal	R$ 58333
Loans and financing	R$ 58636	0
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	NCI 330.600.132
Company	Copel
Issue date	Feb. 28, 2007
Number of installments	3
Final maturity	Feb. 28, 2019
Annual rate p.y. (interest + commission)	107.8% of DI
Finance charges	Half-yearly
Principal	R$ 231000
Loans and financing	R$ 157707	241,312
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	NCI 330.600.151
Company	Copel
Issue date	Jul. 31, 2007
Number of installments	3
Final maturity	Jul. 31, 2017
Annual rate p.y. (interest + commission)	111.0% of DI
Finance charges	Half-yearly
Principal	R$ 18000
Loans and financing	R$ 0	6,366
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	CCB 306.401.381
Company	Copel
Issue date	Jul. 21, 2017
Number of installments	3
Final maturity	Jul. 21, 2020
Annual rate p.y. (interest + commission)	120.0% of DI
Finance charges	Half-yearly
Principal	R$ 640005
Loans and financing	R$ 660949	677,177
Local currency | Banco do Brasil | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	NCI 306.401.445
Company	Copel
Issue date	Feb. 24, 2017
Number of installments	2
Final maturity	Feb. 15, 2020
Annual rate p.y. (interest + commission)	124.5% of DI
Finance charges	Half-yearly
Principal	R$ 77000
Loans and financing	78,186	0
Local currency | Eletrobras
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	R$ 34997	49,315
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	980/95
Company	Copel DIS
Issue date	Dec. 22, 1994
Number of installments	80
Final maturity	Nov. 15, 2018
Annual rate p.y. (interest + commission)	8.00%
Finance charges	Quarterly
Principal	R$ 11
Loans and financing	R$ 3	5
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	981/95
Company	Copel DIS
Issue date	Dec. 22, 1994
Number of installments	80
Final maturity	Aug. 15, 2019
Annual rate p.y. (interest + commission)	8.00%
Finance charges	Quarterly
Principal	R$ 1169
Loans and financing	R$ 115	180
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	982/95
Company	Copel DIS
Issue date	Dec. 22, 1994
Number of installments	80
Final maturity	Feb. 15, 2020
Annual rate p.y. (interest + commission)	8.00%
Finance charges	Quarterly
Principal	R$ 1283
Loans and financing	R$ 48	71
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	983/95
Company	Copel DIS
Issue date	Dec. 22, 1994
Number of installments	80
Final maturity	Nov. 15, 2020
Annual rate p.y. (interest + commission)	8.00%
Finance charges	Quarterly
Principal	R$ 11
Loans and financing	R$ 77	103
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	984/95
Company	Copel DIS
Issue date	Dec. 22, 1994
Number of installments	80
Final maturity	Nov. 15, 2020
Annual rate p.y. (interest + commission)	8.00%
Finance charges	Quarterly
Principal	R$ 14
Loans and financing	R$ 33	44
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	985/95
Company	Copel DIS
Issue date	Dec. 22, 1994
Number of installments	80
Final maturity	Aug. 15, 2021
Annual rate p.y. (interest + commission)	8.00%
Finance charges	Quarterly
Principal	R$ 61
Loans and financing	R$ 23	29
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	142/06
Company	Copel DIS
Issue date	May 11, 2006
Number of installments	120
Final maturity	Sep. 30, 2018
Annual rate p.y. (interest + commission)	5.0% + 1.0%
Finance charges	Monthly
Principal	R$ 74340
Loans and financing	R$ 2730	6,369
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	206/07
Company	Copel DIS
Issue date	Mar. 3, 2008
Number of installments	120
Final maturity	Aug. 30, 2020
Annual rate p.y. (interest + commission)	5.0% + 1.0%
Finance charges	Monthly
Principal	R$ 109642
Loans and financing	R$ 23746	32,648
Local currency | Eletrobras | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	273/09
Company	Copel DIS
Issue date	Feb. 18, 2010
Number of installments	120
Final maturity	Dec. 30, 2022
Annual rate p.y. (interest + commission)	5.0% + 1.5%
Finance charges	Monthly
Principal	R$ 63944
Loans and financing	8,222	9,866
Local currency | Caixa Econônica Federal
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	R$ 5585	5,631
Local currency | Caixa Econônica Federal | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	415.855-22/14
Company	Copel DIS
Issue date	Mar. 31, 2015
Number of installments	120
Final maturity	Dec. 8, 2026
Annual rate p.y. (interest + commission)	6.00%
Finance charges	Monthly
Principal	R$ 2844
Loans and financing	R$ 5087	5,631
Local currency | Caixa Econônica Federal | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	3153-352
Company	Copel DIS
Issue date	Nov. 1, 2016
Number of installments	36
Final maturity	Jan. 15, 2022
Annual rate p.y. (interest + commission)	5.5 % above TJLP
Finance charges	Quarterly
Principal	R$ 489
Loans and financing	498	0
Local currency | Finep
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	R$ 16337	22,026
Local currency | Finep | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	21120105-00
Company	Copel TEL
Issue date	Jul. 17, 2012
Number of installments	81
Final maturity	Oct. 15, 2020
Annual rate p.y. (interest + commission)	4%
Finance charges	Monthly
Principal	R$ 35095
Loans and financing	R$ 8855	11,983
Local currency | Finep | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	21120105-00
Company	Copel TEL
Issue date	Jul. 17, 2012
Number of installments	81
Final maturity	Oct. 15, 2020
Annual rate p.y. (interest + commission)	3.5% + TR
Finance charges	Monthly
Principal	R$ 17103
Loans and financing	7,482	10,043
Local currency | BNDES
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	R$ 1576660	1,692,775
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	820,989.1
Company	Copel GeT
Issue date	Mar. 17, 2009
Number of installments	179
Final maturity	Jan. 15, 2028
Annual rate p.y. (interest + commission)	1.63% above TJLP
Finance charges	Monthly
Principal	R$ 169500
Loans and financing	R$ 118370	128,722
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	1120952.1-A
Company	Copel GeT
Issue date	Dec. 16, 2011
Number of installments	168
Final maturity	Apr. 15, 2026
Annual rate p.y. (interest + commission)	1.82% above TJLP
Finance charges	Monthly
Principal	R$ 42433
Loans and financing	R$ 26078	28,895
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	1120952.1-B
Company	Copel GeT
Issue date	Dec. 16, 2011
Number of installments	168
Final maturity	Apr. 15, 2026
Annual rate p.y. (interest + commission)	1.42% above TJLP
Finance charges	Monthly
Principal	R$ 2290
Loans and financing	R$ 1407	1,559
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	1,220,768.1
Company	Copel GeT
Issue date	Sep. 28, 2012
Number of installments	192
Final maturity	Jul. 15, 2029
Annual rate p.y. (interest + commission)	1.36% above TJLP
Finance charges	Monthly
Principal	R$ 73122
Loans and financing	R$ 55357	59,493
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	13,211,061
Company	Copel GeT
Issue date	Dec. 4, 2013
Number of installments	192
Final maturity	Oct. 15, 2031
Annual rate p.y. (interest + commission)	1.49% above TJLP
Finance charges	Monthly
Principal	R$ 1041155
Loans and financing	R$ 871022	923,982
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	13,210,331
Company	Copel GeT
Issue date	Dec. 3, 2013
Number of installments	168
Final maturity	Aug. 15, 2028
Annual rate p.y. (interest + commission)	1.49% and 1.89%  above TJLP
Finance charges	Monthly
Principal	R$ 17644
Loans and financing	R$ 13878	15,017
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	15,206,041
Company	Copel GeT
Issue date	Dec. 28, 2015
Number of installments	168
Final maturity	Jun. 15, 2030
Annual rate p.y. (interest + commission)	2.42% above TJLP
Finance charges	Monthly
Principal	R$ 34265
Loans and financing	R$ 25899	27,666
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	15,205,921
Company	Copel GeT
Issue date	Dec. 28, 2015
Number of installments	168
Final maturity	Dec. 15, 2029
Annual rate p.y. (interest + commission)	2.32% above TJLP
Finance charges	Monthly
Principal	R$ 21584
Loans and financing	R$ 15734	16,860
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	14205611-A
Company	Copel DIS
Issue date	Dec. 15, 2014
Number of installments	72
Final maturity	Jan. 15, 2021
Annual rate p.y. (interest + commission)	2.09% p.y. above TJLP
Finance charges	Monthly
Principal	R$ 41583
Loans and financing	R$ 21266	27,893
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	14205611-B
Company	Copel DIS
Issue date	Dec. 15, 2014
Number of installments	6
Final maturity	Feb. 15, 2021
Annual rate p.y. (interest + commission)	2.09 p.y. above TR BNDES
Finance charges	Annual
Principal	R$ 17821
Loans and financing	R$ 15384	18,735
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	14205611-C
Company	Copel DIS
Issue date	Dec. 15, 2014
Number of installments	113
Final maturity	Jun. 15, 2024
Annual rate p.y. (interest + commission)	6% p.y.
Finance charges	Monthly
Principal	R$ 78921
Loans and financing	R$ 50949	58,787
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	14205611-D
Company	Copel DIS
Issue date	Dec. 15, 2014
Number of installments	57
Final maturity	Feb. 15, 2021
Annual rate p.y. (interest + commission)	TJLP
Finance charges	Monthly
Principal	R$ 750
Loans and financing	R$ 29	38
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	14,212,711
Company	Santa Maria
Issue date	Jun. 1, 2015
Number of installments	192
Final maturity	Aug. 15, 2031
Annual rate p.y. (interest + commission)	1.66% p.y. above TJLP
Finance charges	Monthly
Principal	R$ 59462
Loans and financing	R$ 51578	54,734
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	14,212,721
Company	Santa Helena
Issue date	Jun. 1, 2015
Number of installments	192
Final maturity	Aug. 15, 2031
Annual rate p.y. (interest + commission)	1.66% p.y. above TJLP
Finance charges	Monthly
Principal	R$ 64520
Loans and financing	R$ 55932	59,355
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	11,211,521
Company	GE Farol
Issue date	Mar. 19, 2012
Number of installments	192
Final maturity	Jun. 15, 2030
Annual rate p.y. (interest + commission)	2.34% p.y. above TJLP
Finance charges	Monthly
Principal	R$ 54100
Loans and financing	R$ 48742	52,053
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	11,211,531
Company	GE Boa Vista
Issue date	Mar. 19, 2012
Number of installments	192
Final maturity	Jun. 15, 2030
Annual rate p.y. (interest + commission)	2.34% p.y. above TJLP
Finance charges	Monthly
Principal	R$ 40050
Loans and financing	R$ 36034	38,482
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	11,211,541
Company	GE S.B. do Norte
Issue date	Mar. 19, 2012
Number of installments	192
Final maturity	Jun. 15, 2030
Annual rate p.y. (interest + commission)	2.34% p.y. above TJLP
Finance charges	Monthly
Principal	R$ 90900
Loans and financing	R$ 81723	87,275
Local currency | BNDES | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	11,211,551
Company	GE Olho D'Água
Issue date	Mar. 19, 2012
Number of installments	192
Final maturity	Jun. 15, 2030
Annual rate p.y. (interest + commission)	2.34% p.y. above TJLP
Finance charges	Monthly
Principal	R$ 97000
Loans and financing	R$ 87278	93,229
Local currency | BNDES | Promissory notes
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	Promissory notes
Company	Copel GeT
Issue date	Dec. 29, 2015
Number of installments	1
Final maturity	Dec. 18, 2017
Annual rate p.y. (interest + commission)	117% of DI
Finance charges	Single installment
Principal	R$ 500000
Loans and financing	R$ 0	581,909
Local currency | BNDES | Promissory notes
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	Promissory notes
Company	Copel GeT
Issue date	May 12, 2017
Number of installments	1
Final maturity	May 12, 2019
Annual rate p.y. (interest + commission)	117% of DI
Finance charges	Single installment
Principal	R$ 500000
Loans and financing	529,919	0
Local currency | BNDES
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	529,919	581,909
Local currency | Banco do Brasil BNDES Transfer
DisclosureOfLoansAndFinancingLineItems [Line Items]
Loans and financing	R$ 118373	128,721
Local currency | Banco do Brasil BNDES Transfer | Contract
DisclosureOfLoansAndFinancingLineItems [Line Items]
Contract	21/02000-0
Company	Copel GeT
Issue date	Apr. 16, 2009
Number of installments	179
Final maturity	Jan. 15, 2028
Annual rate p.y. (interest + commission)	2.13% above TJLP
Finance charges	Monthly
Principal	R$ 169500
Loans and financing	R$ 118373	R$ 128721

23. Loans and Financing (Det148

23. Loans and Financing (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfLoansAndFinancingByCurrencyAndIndexLineItems [Line Items]
Loans and financing	R$ 3759505	R$ 4046293	R$ 4077060
Loans and financing, percent	100.00%	100.00%
Foreign currency
DisclosureOfLoansAndFinancingByCurrencyAndIndexLineItems [Line Items]
Loans and financing	R$ 89270	R$ 90505
Loans and financing, percent	2.37%	2.24%
Foreign currency | U.S. Dollar
DisclosureOfLoansAndFinancingByCurrencyAndIndexLineItems [Line Items]
Loans and financing	R$ 89270	R$ 90505
Loans and financing, percent	2.37%	2.24%
Local currency
DisclosureOfLoansAndFinancingByCurrencyAndIndexLineItems [Line Items]
Loans and financing	R$ 3670235	R$ 3955788
Loans and financing, percent	97.63%	97.76%
Local currency | CDI
DisclosureOfLoansAndFinancingByCurrencyAndIndexLineItems [Line Items]
Loans and financing	R$ 1695042	R$ 2057320
Loans and financing, percent	45.09%	50.84%
Local currency | TJLP
DisclosureOfLoansAndFinancingByCurrencyAndIndexLineItems [Line Items]
Loans and financing	R$ 1629198	R$ 1743974
Loans and financing, percent	43.34%	43.10%
Local currency | TR
DisclosureOfLoansAndFinancingByCurrencyAndIndexLineItems [Line Items]
Loans and financing	R$ 22866	R$ 28778
Loans and financing, percent	0.61%	0.71%
Local currency | Without indexer
DisclosureOfLoansAndFinancingByCurrencyAndIndexLineItems [Line Items]
Loans and financing	R$ 323129	R$ 125716
Loans and financing, percent	8.59%	3.11%

23. Loans and Financing (Det149

23. Loans and Financing (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	R$ 2974839	R$ 2575551	R$ 3768502
2,019
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	1,219,313
2,020
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	407,504
2,021
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	141,144
2,022
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	136,801
2,023
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	135,156
After 2,023
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	934,921
Foreign currency
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	88,485
Foreign currency | 2019
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	0
Foreign currency | 2020
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	0
Foreign currency | 2021
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	0
Foreign currency | 2022
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	0
Foreign currency | 2023
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	0
Foreign currency | After 2023
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	88,485
Local currency
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	2,886,354
Local currency | 2019
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	1,219,313
Local currency | 2020
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	407,504
Local currency | 2021
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	141,144
Local currency | 2022
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	136,801
Local currency | 2023
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	135,156
Local currency | After 2023
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Loans and financing, noncurrent	R$ 846436

23. Loans and Financing (Det150

23. Loans and Financing (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfChangesInLoansAndFinancingLineItems [Line Items]
Loans and financing, beginning	R$ 4046293	R$ 4077060
Funding	800,044	93,806
Charges	398,949	452,070
Monetary and exchange variations	17,439	12,458
Amortization - principal	(971,187)	(226,973)
Payment - charges	(532,033)	(362,128)
Loans and financing, ending	3,759,505	4,046,293
Foreign currency
DisclosureOfChangesInLoansAndFinancingLineItems [Line Items]
Loans and financing, beginning	90,505	104,434
Funding	0	0
Charges	3,868	3,909
Monetary and exchange variations	(1,184)	(13,878)
Amortization - principal	0	0
Payment - charges	(3,919)	(3,960)
Loans and financing, ending	89,270	90,505
Local currency
DisclosureOfChangesInLoansAndFinancingLineItems [Line Items]
Loans and financing, beginning	3,955,788	3,972,626
Funding	800,044	93,806
Charges	395,081	448,161
Monetary and exchange variations	18,623	26,336
Amortization - principal	(971,187)	(226,973)
Payment - charges	(528,114)	(358,168)
Loans and financing, ending	R$ 3670235	R$ 3955788

23. Loans and Financing (Det151

23. Loans and Financing (Details 4) - Covenant	12 Months Ended
	Dec. 31, 2017
DisclosureOfFinancialCovenantsLineItems [Line Items]
Company name	Copel GeT
Contract	BNDES Finem No. 820989.1 - Mauá
Financial index	EBITDA /  Net financial results
Limit	greater than or equal to 1.3
Company name	Copel GeT
Contract	Banco do Brasil No. 21/02000-0 - Mauá
Financial index	EBITDA /  Net financial results
Limit	greater than or equal to 1.3
Company name	Copel GeT
Contract	3rd issue of Promissory Notes
Financial index	Consolidated net debt / Consolidated EBITDA
Limit	less than or equal to 3.5
Company name	Copel GeT
Contract	3rd issue of Promissory Notes
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.5
Company name	Copel DIS
Contract	BNDES Finem No. 14205611
Financial index	Financial indebtedness / adjusted EBITIDA
Limit	less than or equal to 5.0
Company name	Santa Maria
Contract	BNDES Finem No. 14212711
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	Santa Helena
Contract	BNDES Finem No. 14212721
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	São Bento Energia, Investimento e Participações
Contract	BNDES Assignment Agreement
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	GE Boa Vista S.A.
Contract	BNDES Finem No. 11211531
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	GE Farol S.A.
Contract	BNDES Finem No. 11211521
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	GE Olho D´Água S.A.
Contract	BNDES Finem No. 11211551
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	GE São Bento do Norte S.A.
Contract	BNDES Finem No. 11211541
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3

24. Debentures (Details)

24. Debentures (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfDebenturesLineItems [Line Items]
Debentures	R$ 6070978	R$ 4790809	R$ 3683928
Debentures, current	1,632,062	1,131,198	924,005
Debentures, noncurent	R$ 4438916	3,659,611	R$ 2759923
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	5th
Company	Copel
Issue date	May 13, 2014
Number of installments	3
Initial maturity	May 13, 2017
Final maturity	May 13, 2019
Annual rate p.y. (interest + commission)	111.5% of DI
Principal	R$ 1000000
Debentures	R$ 672537	1,017,099
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	6th
Company	Copel
Issue date	Jun. 29, 2017
Number of installments	1
Final maturity	Jun. 28, 2019
Annual rate p.y. (interest + commission)	117.0% of DI
Principal	R$ 520000
Debentures	R$ 542944	0
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	1st
Company	Copel GeT
Issue date	May 15, 2015
Number of installments	3
Initial maturity	May 15, 2018
Final maturity	May 15, 2020
Annual rate p.y. (interest + commission)	113.0% of DI
Principal	R$ 1000000
Debentures	R$ 1059822	1,094,731
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	2nd
Company	Copel GeT
Issue date	Jul. 13, 2016
Number of installments	2
Initial maturity	Jul. 13, 2018
Final maturity	Jul. 13, 2019
Annual rate p.y. (interest + commission)	121.0% of DI
Principal	R$ 1000000
Debentures	R$ 1037570	1,060,613
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	3rd
Company	Copel GeT
Issue date	Oct. 20, 2017
Number of installments	3
Initial maturity	Oct. 20, 2020
Final maturity	Oct. 20, 2022
Annual rate p.y. (interest + commission)	126.0% of  DI
Principal	R$ 1000000
Debentures	R$ 999442	0
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	1st
Company	Copel DIS
Issue date	Oct. 30, 2012
Number of installments	2
Initial maturity	Oct. 30, 2016
Final maturity	Oct. 30, 2017
Annual rate p.y. (interest + commission)	DI + Spread 0.99% p.y.
Principal	R$ 1000000
Debentures	R$ 0	511,525
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	2nd
Company	Copel DIS
Issue date	Oct. 27, 2016
Number of installments	2
Initial maturity	Oct. 27, 2018
Final maturity	Oct. 27, 2019
Annual rate p.y. (interest + commission)	124.0% of DI
Principal	R$ 500000
Debentures	R$ 502179	504,699
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	3rd
Company	Copel DIS
Issue date	Oct. 20, 2017
Number of installments	2
Initial maturity	Oct. 20, 2021
Final maturity	Oct. 20, 2022
Annual rate p.y. (interest + commission)	126.0% of  DI
Principal	R$ 500000
Debentures	R$ 501810	0
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	1st
Company	Copel TEL
Issue date	Oct. 15, 2015
Number of installments	5
Initial maturity	Oct. 15, 2020
Final maturity	Oct. 15, 2024
Annual rate p.y. (interest + commission)	IPCA + 7.9633% p.y.
Principal	R$ 160000
Debentures	R$ 184506	174,184
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	2nd
Company	Copel TEL
Issue date	Jul. 15, 2017
Number of installments	1
Final maturity	Jul. 15, 2022
Annual rate p.y. (interest + commission)	IPCA + 5.4329
Principal	R$ 220000
Debentures	R$ 215675	0
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	2nd
Company	Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus IV e Ventos de Santo Uriel.
Issue date	Mar. 24, 2016
Number of installments	192
Initial maturity	Aug. 15, 2016
Final maturity	Jul. 15, 2032
Annual rate p.y. (interest + commission)	TJLP + 2.02% p.y.
Principal	R$ 147575
Debentures	R$ 135662	143,407
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	2nd
Company	Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus IV e Ventos de Santo Uriel.
Issue date	Mar. 24, 2016
Number of installments	192
Initial maturity	Aug. 15, 2016
Final maturity	Jul. 15, 2032
Annual rate p.y. (interest + commission)	IPCA + 9.87% p.y.
Principal	R$ 153258
Debentures	R$ 145786	151,781
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	2nd
Company	Elejor
Issue date	Sep. 26, 2013
Number of installments	60
Initial maturity	Oct. 26, 2013
Final maturity	Sep. 26, 2018
Annual rate p.y. (interest + commission)	DI + Spread 1.00% p.y.
Principal	R$ 203000
Debentures	R$ 30370	70,984
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	1st
Company	Compagás
Issue date	Jun. 15, 2013
Number of installments	40
Initial maturity	Sep. 15, 2015
Final maturity	Dec. 15, 2018
Annual rate p.y. (interest + commission)	TJLP+1.7% p.y.+1.0% p.y.
Principal	R$ 62626
Debentures	R$ 19214	38,018
Debenture
DisclosureOfDebenturesLineItems [Line Items]
Issue	2nd
Company	Compagás
Issue date	Apr. 15, 2016
Number of installments	57
Initial maturity	Jul. 15, 2017
Final maturity	Dec. 15, 2021
Annual rate p.y. (interest + commission)	TJLP/Selic + 2.17% p.y.
Principal	R$ 33620
Debentures	R$ 23461	R$ 23768

24. Debentures (Details 1)

24. Debentures (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Debentures, noncurent	R$ 4438916	R$ 3659611	R$ 2759923
2,019
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Debentures, noncurent	1,973,438
2,020
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Debentures, noncurent	695,598
2,021
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Debentures, noncurent	618,483
2,022
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Debentures, noncurent	867,060
2,023
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Debentures, noncurent	69,247
After 2,023
DisclosureOfMaturityOfNoncurrentInstallmentsLineItems [Line Items]
Debentures, noncurent	R$ 215090

24. Debentures (Details 2)

24. Debentures (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Debentures Details 2
Debentures, beginning	R$ 4790809	R$ 3683928
Funding	2,242,521	1,822,965
Charges and monetary variations	575,468	617,126
Amortization - principal	(915,005)	(785,239)
Payment - charges	(622,815)	(547,971)
Debentures, ending	R$ 6070978	R$ 4790809

24. Debentures (Details 3)

24. Debentures (Details 3) - Covenant	12 Months Ended
	Dec. 31, 2017
DisclosureOfFinancialCovenantsLineItems [Line Items]
Company name	Copel
Contract	5th issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Copel
Contract	6th issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Copel GeT
Contract	1st issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Copel GeT
Contract	2nd issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Copel GeT
Contract	3rd issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Copel DIS
Contract	2nd issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Copel DIS
Contract	3rd issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Copel TEL
Contract	1st issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Copel TEL
Contract	2nd issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA, Debt service coverage ratio
Limit	less than or equal to 3.5, grater than or equal to 1.5
Company name	Elejor
Contract	2nd issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA
Limit	less than or equal to  4.0
Company name	Elejor
Contract	2nd issue of Debentures
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.2
Company name	Compagás
Contract	1st issue of Debentures
Financial index	Consolidated net debt / Consolidated EBITDA
Limit	less than or equal to  3.5
Company name	Compagás
Contract	2nd issue of Debentures
Financial index	General Indebtedness
Limit	less than or equal to 0.7
Company name	Nova Asa Branca I
Contract	2nd issue of Debentures
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	Nova Asa Branca II
Contract	2nd issue of Debentures
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	Nova Asa Branca III
Contract	2nd issue of Debentures
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	Nova Eurus IV
Contract	2nd issue of Debentures
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3
Company name	Ventos de Santo Uriel
Contract	2nd issue of Debentures
Financial index	Debt service coverage ratio
Limit	greater than or equal to 1.3

25. Post-Employment Benefits (D

25. Post-Employment Benefits (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 866103	R$ 769865	R$ 594660
Post-employment benefits, current	53,225	47,894	43,323
Post-employment benefits, noncurrent	812,878	721,971	R$ 551337
Pension plans
Disclosure of defined benefit plans [line items]
Post-employment benefits	1,069	1,252
Healthcare plans
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 865034	R$ 768613

25. Post-Employment Benefits157

25. Post-Employment Benefits (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 237597	R$ 259767	R$ 254327
Employees
Disclosure of defined benefit plans [line items]
Post-employment benefits	235,907	258,364	251,947
Employees | Pension plans
Disclosure of defined benefit plans [line items]
Post-employment benefits	78,680	75,407	65,878
Employees | Healthcare plan - post employment
Disclosure of defined benefit plans [line items]
Post-employment benefits	97,511	129,647	143,236
Employees | Healthcare plan - active employees
Disclosure of defined benefit plans [line items]
Post-employment benefits	81,617	75,578	61,927
Employees | Transfers to construction in progress
Disclosure of defined benefit plans [line items]
Post-employment benefits	(21,901)	(22,268)	(19,094)
Management
Disclosure of defined benefit plans [line items]
Post-employment benefits	1,690	1,403	2,380
Management | Pension plans
Disclosure of defined benefit plans [line items]
Post-employment benefits	1,500	1,175	2,241
Management | Healthcare plan
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 190	R$ 228	R$ 139

25. Post-Employment Benefits158

25. Post-Employment Benefits (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Post-employment Benefits Details 2
Post-employment benefits, beginning	R$ 769865	R$ 594660
Appropriation of actuarial calculation	97,511	130,707
Pension and healthcare contributions	153,069	142,735
Adjustment related to actuarial gains (loss)	46,506	88,906
Amortizations	(200,848)	(187,143)
Post-employment benefits, ending	R$ 866103	R$ 769865

25. Post-Employment Benefits159

25. Post-Employment Benefits (Details 3)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Economic | Inflation p.y.
Disclosure of defined benefit plans [line items]
Real rate	0.00%	0.00%
Nominal rate	4.50%	5.15%
Expected rate of discount/return p.y. | Unified Plan
Disclosure of defined benefit plans [line items]
Real rate	5.11%	5.91%
Nominal rate	9.84%	11.37%
Expected rate of discount/return p.y. | Plan III
Disclosure of defined benefit plans [line items]
Real rate	5.24%	5.89%
Nominal rate	9.97%	11.34%
Expected rate of discount/return p.y. | Assistance Plan
Disclosure of defined benefit plans [line items]
Real rate	5.20%	5.89%
Nominal rate	9.94%	11.35%
Expected rate of discount/return p.y. | Salary growth Unified Plan p.y.
Disclosure of defined benefit plans [line items]
Real rate	2.00%	2.00%
Nominal rate	6.59%	7.25%
Expected rate of discount/return p.y. | Salary growth Plan III p.y.
Disclosure of defined benefit plans [line items]
Real rate	1.50%	2.00%
Nominal rate	6.07%	7.25%
Demographic | Mortality Table
Disclosure of defined benefit plans [line items]
Nominal assumption	AT - 2000	AT - 2000
Demographic | Mortality table of individuals with permanent disability
Disclosure of defined benefit plans [line items]
Nominal assumption	WINKLEVOSS	WINKLEVOSS
Demographic | Table of new disability benefit vested
Disclosure of defined benefit plans [line items]
Nominal assumption	TASA 1,927	A. VINDAS

25. Post-Employment Benefits160

25. Post-Employment Benefits (Details 4) - Participants	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Social Security Plan: Unified Plan
DisclosureOfParticipantsAndBeneficiariesLineItems [Line Items]
Number of active participants	37	39
Number of inactive participants	4,435	4,463
Number of dependent people	0	0
Total	4,472	4,502
Social Security Plan: Plan III
DisclosureOfParticipantsAndBeneficiariesLineItems [Line Items]
Number of active participants	8,540	8,663
Number of inactive participants	3,509	3,363
Number of dependent people	0	0
Total	12,049	12,026
Assistance Plan
DisclosureOfParticipantsAndBeneficiariesLineItems [Line Items]
Number of active participants	8,172	8,456
Number of inactive participants	7,703	7,546
Number of dependent people	23,081	23,745
Total	38,956	39,747

25. Post-Employment Benefits161

25. Post-Employment Benefits (Details 5) - yr	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Unified Plan
DisclosureOfLifeExpectancyLineItems [Line Items]
Retired participants life expectancy	14.92	15.62
Pensioner participants life expectancy	16.37	16.59
Plan III
DisclosureOfLifeExpectancyLineItems [Line Items]
Retired participants life expectancy	23.01	23.75
Pensioner participants life expectancy	27.99	28.89

25. Post-Employment Benefits162

25. Post-Employment Benefits (Details 6) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
DisclosureOfActuarialEvaluationLineItems [Line Items]
Total liabilities or partially covered	R$ 8123419	R$ 7450113
Fair value of the plan assets	(7,826,550)	(7,437,619)
Plan coverage status	296,869	12,494
Unrecognized asset	568,165	756,119
Total	865,034	768,613
Unified Plan
DisclosureOfActuarialEvaluationLineItems [Line Items]
Total liabilities or partially covered	5,352,894	4,951,078	R$ 4174885	R$ 4379430
Fair value of the plan assets	(5,834,572)	(5,478,802)	(4,487,550)	(4,562,547)
Plan coverage status	(481,678)
Unrecognized asset	481,678
Total	0
Plan III
DisclosureOfActuarialEvaluationLineItems [Line Items]
Total liabilities or partially covered	1,734,568	1,565,121	1,170,528	1,181,893
Fair value of the plan assets	(1,821,055)	(1,793,516)	(1,162,969)	(1,201,802)
Plan coverage status	(86,487)
Unrecognized asset	86,487
Total	0
Assistance Plan
DisclosureOfActuarialEvaluationLineItems [Line Items]
Total liabilities or partially covered	1,035,957	933,914	756,282	1,047,284
Fair value of the plan assets	(170,923)	R$ 165301	R$ 162630	R$ 149696
Plan coverage status	865,034
Unrecognized asset	0
Total	R$ 865034

25. Post-Employment Benefits163

25. Post-Employment Benefits (Details 7) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfChangesInActuarialLiabilitiesLineItems [Line Items]
Present value of net actuarial obligations, beginning	R$ 8123419	R$ 7450113
Cost of services	21,866
Cost of interest	832,127
Present value of net actuarial obligations, ending		8,123,419	R$ 7450113
Unified Plan
DisclosureOfChangesInActuarialLiabilitiesLineItems [Line Items]
Present value of net actuarial obligations, beginning	5,352,894	4,951,078	4,174,885	R$ 4379430
Cost of services	589	329	203	471
Cost of interest	533,202	563,257	601,259	559,366
Benefits paid		(406,023)	(381,274)	(345,288)
Actuarial (gain) losses		244,253	556,005	(419,094)
Present value of net actuarial obligations, ending		5,352,894	4,951,078	4,174,885
Plan III
DisclosureOfChangesInActuarialLiabilitiesLineItems [Line Items]
Present value of net actuarial obligations, beginning	1,734,568	1,565,121	1,170,528	1,181,893
Cost of services	9,644	10,502	10,174	8,275
Cost of interest	196,009	176,878	170,531	146,595
Benefits paid		(122,841)	(109,146)	(93,670)
Actuarial (gain) losses		104,908	323,034	(72,565)
Present value of net actuarial obligations, ending		1,734,568	1,565,121	1,170,528
Assistance Plan
DisclosureOfChangesInActuarialLiabilitiesLineItems [Line Items]
Present value of net actuarial obligations, beginning	1,035,957	933,914	756,282	1,047,284
Cost of services	11,633	9,225	44,942	34,802
Cost of interest	R$ 102916	105,987	108,465	127,622
Benefits paid		(7)	(88,259)	(74,722)
Actuarial (gain) losses		(13,162)	112,484	(378,704)
Present value of net actuarial obligations, ending		R$ 1035957	R$ 933914	R$ 756282

25. Post-Employment Benefits164

25. Post-Employment Benefits (Details 8) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfChangesInActuarialAssetsLineItems [Line Items]
Fair value of the plan's assets, beginning	R$ 7437619
Fair value of the plan's assets, ending	7,826,550	R$ 7437619
Unified Plan
DisclosureOfChangesInActuarialAssetsLineItems [Line Items]
Fair value of the plan's assets, beginning	5,478,802	4,487,550	R$ 4562547
Return estimated for assets	546,699	637,541	564,872
Contributions and distributions	30,520	25,724	36,294
Benefits paid	(406,023)	(381,274)	(345,288)
Actuarial gain (losses)	184,574	709,261	(330,875)
Fair value of the plan's assets, ending	5,834,572	5,478,802	4,487,550
Plan III
DisclosureOfChangesInActuarialAssetsLineItems [Line Items]
Fair value of the plan's assets, beginning	1,793,516	1,162,969	1,201,802
Return estimated for assets	202,691	169,429	146,592
Contributions and distributions	10,505	10,174	8,275
Benefits paid	(122,841)	(109,146)	(93,670)
Actuarial gain (losses)	(62,816)	560,090	(100,030)
Fair value of the plan's assets, ending	1,821,055	1,793,516	1,162,969
Assistance Plan
DisclosureOfChangesInActuarialAssetsLineItems [Line Items]
Fair value of the plan's assets, beginning	165,301	162,630	149,696
Return estimated for assets	23,934	23,749	19,223
Contributions and distributions	0	0	0
Benefits paid	0	0	0
Actuarial gain (losses)	(18,312)	(21,078)	(6,289)
Fair value of the plan's assets, ending	R$ 170923	R$ 165301	R$ 162630

25. Post-Employment Benefits165

25. Post-Employment Benefits (Details 9) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfNetPeriodicPlanCostsGainsLineItems [Line Items]
Cost of current service	R$ 21866
Estimated cost of interest	832,127
Expected return on plan assets	(753,809)
Expected employee contributions	(9,892)
Costs (income or loss)	90,292	R$ 29679	R$ 59584	R$ 290931
Unified Plan
DisclosureOfNetPeriodicPlanCostsGainsLineItems [Line Items]
Cost of current service	589	329	203	471
Estimated cost of interest	533,202	563,257	601,259	559,366
Expected return on plan assets	(531,448)
Expected employee contributions	(248)
Costs (income or loss)	2,095
Plan III
DisclosureOfNetPeriodicPlanCostsGainsLineItems [Line Items]
Cost of current service	9,644	10,502	10,174	8,275
Estimated cost of interest	196,009	176,878	170,531	146,595
Expected return on plan assets	(205,782)
Expected employee contributions	(9,644)
Costs (income or loss)	(9,773)
Assistance Plan
DisclosureOfNetPeriodicPlanCostsGainsLineItems [Line Items]
Cost of current service	11,633	9,225	44,942	34,802
Estimated cost of interest	102,916	R$ 105987	R$ 108465	R$ 127622
Expected return on plan assets	(16,579)
Expected employee contributions	0
Costs (income or loss)	R$ 97970

25. Post-Employment Benefits166

25. Post-Employment Benefits (Details 10) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
Increase by 1%
Sensitivity of long-term interest rate
Impacts on the obligations of the pension	R$ 444891
Impacts on the obligations of healthcare program	(178,133)
Sensitivity of growth rate of the medical costs
Impacts on the obligations of healthcare program	72,077
Impact on cost of service for the following financial year of healthcare program	793
Sensitivity of the service cost
Impacts on the obligations of the pension	(49)
Impacts on the obligations of healthcare program	(1,961)
Decrease in 1%
Sensitivity of long-term interest rate
Impacts on the obligations of the pension	450,899
Impacts on the obligations of healthcare program	181,222
Sensitivity of growth rate of the medical costs
Impacts on the obligations of healthcare program	(67,341)
Impact on cost of service for the following financial year of healthcare program	(741)
Sensitivity of the service cost
Impacts on the obligations of the pension	50
Impacts on the obligations of healthcare program	R$ 1995

25. Post-Employment Benefits167

25. Post-Employment Benefits (Details 11) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
2,018
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	R$ 566013
2,019
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	607,315
2,020
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	592,828
2,021
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	577,024
2,022
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	560,532
2023 - 2057
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	6,807,223
Unified Plan
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	(406,023)	R$ 381274	R$ 345288
Unified Plan | 2018
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	395,584
Unified Plan | 2019
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	379,182
Unified Plan | 2020
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	362,032
Unified Plan | 2021
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	345,456
Unified Plan | 2022
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	329,172
Unified Plan | 2023 - 2057
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	3,271,908
Plan III
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	(122,841)	(109,146)	(93,670)
Plan III | 2018
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	128,975
Plan III | 2019
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	181,726
Plan III | 2020
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	184,824
Plan III | 2021
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	186,267
Plan III | 2022
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	186,851
Plan III | 2023 - 2057
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	2,945,247
Assistance Plan
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	(7)	R$ 88259	R$ 74722
Assistance Plan | 2018
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	41,454
Assistance Plan | 2019
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	46,407
Assistance Plan | 2020
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	45,972
Assistance Plan | 2021
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	45,301
Assistance Plan | 2022
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	44,509
Assistance Plan | 2023 - 2057
DisclosureOfBenefitsPayableLineItems [Line Items]
Benefits payable	R$ 590068

25. Post-Employment Benefits168

25. Post-Employment Benefits (Details 12)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
DisclosureOfAssetAllocationLineItems [Line Items]
Asset allocation	100.00%	100.00%
Fixed Income
DisclosureOfAssetAllocationLineItems [Line Items]
Asset allocation	87.50%	89.30%
Variable income
DisclosureOfAssetAllocationLineItems [Line Items]
Asset allocation	6.20%	6.50%
Loans
DisclosureOfAssetAllocationLineItems [Line Items]
Asset allocation	1.10%	1.30%
Real estate
DisclosureOfAssetAllocationLineItems [Line Items]
Asset allocation	1.50%	1.70%
Investment structuring
DisclosureOfAssetAllocationLineItems [Line Items]
Asset allocation	3.70%	1.20%

25. Post-Employment Benefits169

25. Post-Employment Benefits (Details 13)	12 Months Ended
	Dec. 31, 2017
Unified Plan | Fixed Income
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	91.50%	[1]
Minimum limit	77.00%
Unified Plan | Variable income
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	3.00%	[1]
Minimum limit	1.00%
Unified Plan | Loans
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	0.50%	[1]
Minimum limit	0.00%
Unified Plan | Real estate
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	2.00%	[1]
Minimum limit	1.00%
Unified Plan | Investment structuring
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	3.00%	[1]
Minimum limit	0.00%
Plan III | Fixed Income
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	81.00%
Minimum limit	59.00%
Plan III | Variable income
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	11.00%
Minimum limit	7.00%
Plan III | Loans
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	2.00%
Minimum limit	4.00%
Plan III | Real estate
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	1.00%
Minimum limit	0.00%
Plan III | Investment structuring
DisclosureOfLimitsSetByTheFundManagementLineItems [Line Items]
Target limit	5.00%
Minimum limit	0.00%
[1]	Target based on the total investment of each plan.

25. Post-Employment Benefits170

25. Post-Employment Benefits (Details 14) - shares	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfPensionPlanSecuritiesLineItems [Line Items]
Defined benefit pension plan securities	0	252
Social Security Plan: Unified Plan
DisclosureOfPensionPlanSecuritiesLineItems [Line Items]
Defined benefit pension plan securities	0	66
Social Security Plan: Plan III
DisclosureOfPensionPlanSecuritiesLineItems [Line Items]
Defined benefit pension plan securities	0	186

26. Customer Charges Due (Detai

26. Customer Charges Due (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfCustomerChargesDueLineItems [Line Items]
Customer charges due		R$ 150025	R$ 141712	R$ 277458
Energy Development Account (CDE)
DisclosureOfCustomerChargesDueLineItems [Line Items]
Customer charges due	[1]	121,912	136,450
Tariff flags
DisclosureOfCustomerChargesDueLineItems [Line Items]
Customer charges due		22,427	0
Global Reversal Reserve (RGR)
DisclosureOfCustomerChargesDueLineItems [Line Items]
Customer charges due		R$ 5686	R$ 5262
[1]	Aneel published Resolutions No. 2,002/2017, No. 2,204/2017 and No. 2,231/2017.

27. Research and Development172

27. Research and Development and Energy Efficiency (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Amounts payable, before any related prepayments	R$ 126471
Amounts payable to regulatory agencies	13,889
Other amounts payable	392,115
Research and development and energy efficiency	532,475	R$ 483889	R$ 398993
Research and development and energy efficiency, current	282,766	231,513	167,881
Research and development and energy efficiency, noncurrent	249,709	252,376	231,112
MME
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Research and development and energy efficiency	2,616	2,302	R$ 2882
Research and Development - R&D
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Amounts payable, before any related prepayments	103,617
Amounts payable to regulatory agencies	7,848
Other amounts payable	212,504
Research and development and energy efficiency	323,969	300,993
Research and Development - R&D | National Fund for Scientific and Technological Development - FNDCT
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Amounts payable, before any related prepayments	0
Amounts payable to regulatory agencies	5,232
Other amounts payable	0
Research and development and energy efficiency	5,232	4,603
Research and Development - R&D | MME
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Amounts payable, before any related prepayments	0
Amounts payable to regulatory agencies	2,616
Other amounts payable	0
Research and development and energy efficiency	2,616	2,302
Research and Development - R&D | R&D
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Amounts payable, before any related prepayments	103,617
Amounts payable to regulatory agencies	0
Other amounts payable	212,504
Research and development and energy efficiency	316,121	294,088
Energy efficiency program - EEP
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Amounts payable, before any related prepayments	22,854
Amounts payable to regulatory agencies	6,041
Other amounts payable	179,611
Research and development and energy efficiency	208,506	182,896
Energy efficiency program - EEP | National Program of electricity conservation - Procel
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Amounts payable, before any related prepayments	0
Amounts payable to regulatory agencies	6,041
Other amounts payable	0
Research and development and energy efficiency	6,041	4,932
Energy efficiency program - EEP | EEP
DisclosureOfResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Amounts payable, before any related prepayments	22,854
Amounts payable to regulatory agencies	0
Other amounts payable	179,611
Research and development and energy efficiency	R$ 202465	R$ 177964

27. Research and Development173

27. Research and Development and Energy Efficiency (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfChangesInResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Research and development and energy efficiency, beginning	R$ 483889	R$ 398993
Additions	117,390	100,039
Performance agreement	1,363	1,907
Selic interest rate	34,345	41,781
Payments	(51,254)	(40,042)
Concluded projects	(53,258)	(18,789)
Research and development and energy efficiency, ending	532,475	483,889
FNDCT
DisclosureOfChangesInResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Research and development and energy efficiency, beginning	4,603	5,762
Additions	29,956	25,535
Performance agreement	0	0
Selic interest rate	0	0
Payments	(29,327)	(26,694)
Concluded projects	0	0
Research and development and energy efficiency, ending	5,232	4,603
MME
DisclosureOfChangesInResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Research and development and energy efficiency, beginning	2,302	2,882
Additions	14,978	12,768
Performance agreement	0	0
Selic interest rate	0	0
Payments	(14,664)	(13,348)
Concluded projects	0	0
Research and development and energy efficiency, ending	2,616	2,302
P&D
DisclosureOfChangesInResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Research and development and energy efficiency, beginning	294,088	252,828
Additions	29,956	25,534
Performance agreement	0	0
Selic interest rate	19,544	25,861
Payments	0	0
Concluded projects	(27,467)	(10,135)
Research and development and energy efficiency, ending	316,121	294,088
Procel
DisclosureOfChangesInResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Research and development and energy efficiency, beginning	4,932	0
Additions	8,500	4,804
Performance agreement	0	0
Selic interest rate	(128)	128
Payments	(7,263)	0
Concluded projects	0	0
Research and development and energy efficiency, ending	6,041	4,932
PEE
DisclosureOfChangesInResearchAndDevelopmentAndEnergyEfficiencyLineItems [Line Items]
Research and development and energy efficiency, beginning	177,964	137,521
Additions	34,000	31,398
Performance agreement	1,363	1,907
Selic interest rate	14,929	15,792
Payments	0	0
Concluded projects	(25,791)	(8,654)
Research and development and energy efficiency, ending	R$ 202465	R$ 177964

28. Accounts Payable Related174

28. Accounts Payable Related to Concession (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	R$ 554954	R$ 565542	R$ 535665
Accounts payable related to concession, current	62,624	66,210	61,786
Accounts payable related to concession, noncurrent	R$ 492330	499,332	R$ 473879
Use of Public Property
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Public property name	HPP Mauá
Company	Copel GeT
Grant	Jun. 29, 2007
Signature	Jul. 3, 2007
Closing	7.2042
Discount rate	5.65% p.y.
Annual adjustment	IPCA
Accounts payable related to concession	R$ 16384	16,235
Use of Public Property
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Public property name	HPP Colider
Company	Copel GeT
Grant	Dec. 29, 2010
Signature	Jan. 17, 2011
Closing	1.2046
Discount rate	7.74% p.y.
Annual adjustment	IPCA
Accounts payable related to concession	R$ 23188	22,783
Use of Public Property
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Public property name	HPP Baixo Iguaçu
Company	Copel GeT
Grant	Jul. 19, 2012
Signature	Aug. 20, 2012
Closing	1.2047
Discount rate	7.74% p.y.
Annual adjustment	IPCA
Accounts payable related to concession	R$ 6977	6,299
Use of Public Property
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Public property name	SHP Cavernoso
Company	Copel GeT
Grant	Jul. 11, 2013
Signature	Jul. 11, 2013
Closing	7.2018
Discount rate	7.74% p.y.
Annual adjustment	IPCA
Accounts payable related to concession	R$ 27	66
Use of Public Property
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Public property name	HPP Apucaraninha
Company	Copel GeT
Grant	Jul. 11, 2013
Signature	Jul. 11, 2013
Closing	7.2018
Discount rate	7.74% p.y.
Annual adjustment	IPCA
Accounts payable related to concession	R$ 185	460
Use of Public Property
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Public property name	HPP Chaminé
Company	Copel GeT
Grant	Jul. 11, 2013
Signature	Jul. 11, 2013
Closing	7.2018
Discount rate	7.74% p.y.
Annual adjustment	IPCA
Accounts payable related to concession	R$ 320	795
Use of Public Property
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Public property name	HPP Derivação Rio Jordão
Company	Copel GeT
Grant	Jul. 11, 2013
Signature	Feb. 24, 2014
Closing	2.2019
Discount rate	7.74% p.y.
Annual adjustment	IPCA
Accounts payable related to concession	R$ 313	532
Use of Public Property
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Public property name	HPP Fundão e HPP Santa Clara
Company	Elejor
Grant	Oct. 23, 2001
Signature	Oct. 25, 2001
Closing	10.2036
Discount rate	11.00% p.y.
Annual adjustment	IGPM
Accounts payable related to concession	R$ 507560	R$ 518372

28. Accounts Payable Related175

28. Accounts Payable Related to Concession (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	R$ 554954	R$ 565542	R$ 535665
Nominal value
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	1,273,585
Nominal value | 2018
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	62,779
Nominal value | 2019
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	62,246
Nominal value | 2020
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	62,199
Nominal value | 2021
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	62,199
Nominal value | After 2021
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	1,024,162
Present value
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	554,954
Present value | 2018
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	62,624
Present value | 2019
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	56,079
Present value | 2020
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	50,597
Present value | 2021
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	45,689
Present value | After 2021
DisclosureOfAccountsPayableRelatedToConcessionLineItems [Line Items]
Accounts payable related to concession	R$ 339965

28. Accounts Payable Related176

28. Accounts Payable Related to Concession (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounts Payable Related To Concession Details 2
Accounts payable related to concession, beginning	R$ 565542	R$ 535665
Additions	678	575,569
Adjust to present value	1,432	(483)
Monetary variations	53,173	103,384
Payments	(65,871)	(648,593)
Accounts payable related to concession, ending	R$ 554954	R$ 565542

29. Other Accounts Payable (Det

29. Other Accounts Payable (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		R$ 194254	R$ 295316
Other accounts payable, current		121,405	264,791	R$ 135709
Other accounts payable, noncurrent		72,849	30,525	R$ 30962
Customers
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		33,380	32,283
Public lighting rate collected
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		24,101	27,565
Aneel Order No. 084/2017 provision
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		22,132	20,542
Financial offset for the use of water resources
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		21,467	28,880
Investment acquisition
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		12,307	9,595
Pledges in guarantee
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		8,837	8,067
Reimbursements to customer contributions
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		5,481	10,894
Agreement Ivaí Engenharia
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable	[1]	0	122,068
Other liabilities
DisclosureOfOtherAccountsPayableLineItems [Line Items]
Other accounts payable		R$ 66549	R$ 35422
[1]	The agreement covers the discussions on economic - financial balance of contract and extinguishes the judicial process.

30. Provisions for Legal Cla178

30. Provisions for Legal Claims (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	R$ 1273338	R$ 1494936
Provision for litigations, additions	482,748	463,385
Provision for litigations, reversals	(172,808)	(356,419)
Construction cost, additions	28,788	51,822
Additions to fixed assets in progress, additions	8,140	(2,622)
Discharges	(124,395)	(193,197)
Transfers	16,253	(184,567)
Provisions for legal claims, ending	1,512,064	1,273,338
Provisions for legal claims, current	112,000	0
Provisions for legal claims, noncurrent	1,400,064	1,273,338	R$ 1494936
Tax
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	236,877	327,048
Provision for litigations, additions	30,778	146,920
Provision for litigations, reversals	(136,771)	(203,016)
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	(433)	(1,758)
Transfers	8,090	(32,317)
Provisions for legal claims, ending	138,541	236,877
Tax | Cofins
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	93,892	258,715
Provision for litigations, additions	8,888	28,563
Provision for litigations, reversals	(23,032)	(193,386)
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	0	0
Transfers	0	0
Provisions for legal claims, ending	79,748	93,892
Tax | Others
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	142,985	68,333
Provision for litigations, additions	21,890	118,357
Provision for litigations, reversals	(113,739)	(9,630)
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	(433)	(1,758)
Transfers	8,090	(32,317)
Provisions for legal claims, ending	58,793	142,985
Labors
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	458,901	408,133
Provision for litigations, additions	122,992	168,352
Provision for litigations, reversals	(18,518)	(9,824)
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	(87,744)	(107,760)
Transfers	0	0
Provisions for legal claims, ending	475,631	458,901
Employee benefits
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	42,366	104,480
Provision for litigations, additions	61,765	7,583
Provision for litigations, reversals	(7,194)	(69,334)
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	(7,498)	(363)
Transfers	0	0
Provisions for legal claims, ending	89,439	42,366
Civil
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	465,804	598,637
Provision for litigations, additions	264,605	127,755
Provision for litigations, reversals	(4,227)	(74,244)
Construction cost, additions	28,788	51,822
Additions to fixed assets in progress, additions	8,140	(2,622)
Discharges	(28,720)	(83,294)
Transfers	8,163	(152,250)
Provisions for legal claims, ending	742,553	465,804
Civil | Civil and administrative claims
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	295,484	325,217
Provision for litigations, additions	255,280	99,205
Provision for litigations, reversals	(3,240)	(53,965)
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	(28,074)	(74,973)
Transfers	8,163	0
Provisions for legal claims, ending	527,613	295,484
Civil | Easements
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	99,380	62,869
Provision for litigations, additions	4,593	1,786
Provision for litigations, reversals	0	(17,141)
Construction cost, additions	4,503	49,842
Additions to fixed assets in progress, additions	2,641	2,575
Discharges	(181)	(551)
Transfers	0	0
Provisions for legal claims, ending	110,936	99,380
Civil | Expropriations and property
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	65,712	196,895
Provision for litigations, additions	848	26,764
Provision for litigations, reversals	(701)	(943)
Construction cost, additions	24,285	1,980
Additions to fixed assets in progress, additions	5,499	(5,197)
Discharges	(16)	(1,537)
Transfers	0	(152,250)
Provisions for legal claims, ending	95,627	65,712
Civil | Customers
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	5,228	13,656
Provision for litigations, additions	3,884	0
Provision for litigations, reversals	(286)	(2,195)
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	(449)	(6,233)
Transfers	0	0
Provisions for legal claims, ending	8,377	5,228
Environmental
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	1,432	868
Provision for litigations, additions	960	564
Provision for litigations, reversals	(808)	0
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	0	0
Transfers	0	0
Provisions for legal claims, ending	1,584	1,432
Regulatory
Disclosure of other provisions [line items]
Provisions for legal claims, beginning	67,958	55,770
Provision for litigations, additions	1,648	12,211
Provision for litigations, reversals	(5,290)	(1)
Construction cost, additions	0	0
Additions to fixed assets in progress, additions	0	0
Discharges	0	(22)
Transfers	0	0
Provisions for legal claims, ending	R$ 64316	R$ 67958

30. Provisions for Legal Cla179

30. Provisions for Legal Claims (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of contingent liabilities [line items]
Contingent liabilities	R$ 3123508	R$ 2559877
Tax
Disclosure of contingent liabilities [line items]
Contingent liabilities	858,082	752,625
Labors
Disclosure of contingent liabilities [line items]
Contingent liabilities	360,322	423,495
Employee benefits
Disclosure of contingent liabilities [line items]
Contingent liabilities	20,262	23,631
Civil
Disclosure of contingent liabilities [line items]
Contingent liabilities	1,091,122	594,220
Regulatory
Disclosure of contingent liabilities [line items]
Contingent liabilities	R$ 793720	R$ 765906

31. Equity (Details)

31. Equity (Details)	Dec. 31, 2017shares
Disclosure of classes of share capital [line items]
Number of shares	273,655,375
Percent	100.00%
Common
Disclosure of classes of share capital [line items]
Number of shares	145,031,080
Percent	100.00%
Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	328,627
Percent	100.00%
Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	128,295,668
Percent	100.00%
State of Paraná
Disclosure of classes of share capital [line items]
Number of shares	85,028,598
Percent	31.07%
State of Paraná | Common
Disclosure of classes of share capital [line items]
Number of shares	85,028,598
Percent	58.63%
State of Paraná | Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	0
Percent	0.00%
State of Paraná | Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	0
Percent	0.00%
BNDES
Disclosure of classes of share capital [line items]
Number of shares	65,580,781
Percent	23.96%
BNDES | Common
Disclosure of classes of share capital [line items]
Number of shares	38,298,775
Percent	26.41%
BNDES | Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	0
Percent	0.00%
BNDES | Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	27,282,006
Percent	21.26%
Eletrobrás
Disclosure of classes of share capital [line items]
Number of shares	1,530,774
Percent	0.56%
Eletrobrás | Common
Disclosure of classes of share capital [line items]
Number of shares	1,530,774
Percent	1.06%
Eletrobrás | Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	0
Percent	0.00%
Eletrobrás | Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	0
Percent	0.00%
Free float: B3
Disclosure of classes of share capital [line items]
Number of shares	87,648,065
Percent	32.03%
Free float: B3 | Common
Disclosure of classes of share capital [line items]
Number of shares	18,691,826
Percent	12.89%
Free float: B3 | Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	76,763
Percent	23.36%
Free float: B3 | Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	68,879,476
Percent	53.69%
Free float: NYSE
Disclosure of classes of share capital [line items]
Number of shares	33,101,514
Percent	12.10%
Free float: NYSE | Common
Disclosure of classes of share capital [line items]
Number of shares	1,144,316
Percent	0.79%
Free float: NYSE | Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	0
Percent	0.00%
Free float: NYSE | Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	31,957,198
Percent	24.91%
Free float: Latibex
Disclosure of classes of share capital [line items]
Number of shares	128,231
Percent	0.05%
Free float: Latibex | Common
Disclosure of classes of share capital [line items]
Number of shares	0
Percent	0.00%
Free float: Latibex | Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	0
Percent	0.00%
Free float: Latibex | Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	128,231
Percent	0.10%
Municipalities
Disclosure of classes of share capital [line items]
Number of shares	191,190
Percent	0.07%
Municipalities | Common
Disclosure of classes of share capital [line items]
Number of shares	178,393
Percent	0.12%
Municipalities | Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	9,326
Percent	2.84%
Municipalities | Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	3,471
Percent	0.00%
Other shareholders
Disclosure of classes of share capital [line items]
Number of shares	446,222
Percent	0.16%
Other shareholders | Common
Disclosure of classes of share capital [line items]
Number of shares	158,398
Percent	0.10%
Other shareholders | Class "A" Preferred
Disclosure of classes of share capital [line items]
Number of shares	242,538
Percent	73.80%
Other shareholders | Class "B" Preferred
Disclosure of classes of share capital [line items]
Number of shares	45,286
Percent	0.04%

31. Equity (Details 1)

31. Equity (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfChangesInEquityValueAdjustmentsLineItems [Line Items]
Equity valuation adjustments, beginning	R$ 998466	R$ 1177372	R$ 976964
Adjustments to financial assets available for sale
Financial investments	3	(2)	633
Taxes on adjustments	(1)		(216)
Equity interest investments	26,135	3,614	(5)
Taxes on adjustments	(8,887)	(1,229)	(1)
Adjustments related to actuarial liabilities
Post employment benefits	(46,506)	(88,906)	410,330
Taxes on adjustments	16,827	30,174	(139,059)
Post employment benefits - equity		(852)	19,660
Realization of equity evaluation adjustment
Deemed cost of fixed assets	(108,561)	(154,102)	(137,031)
Taxes on the adjustments	36,911	52,395	46,590
Gains on Investments in equity investments	(28,650)
Taxes on adjustments	9,741
Actuarial liabilities - investment realization		(19,933)
Attributed to non-controlling interest	123	(65)	(495)
Equity valuation adjustments, ending	895,601	998,466	1,177,372
Equity Valuation Adjustments
DisclosureOfChangesInEquityValueAdjustmentsLineItems [Line Items]
Equity valuation adjustments, beginning	929,404	1,051,044	1,141,485
Adjustments to financial assets available for sale
Financial investments	0	0	0
Taxes on adjustments	0		0
Equity interest investments	0	0	0
Taxes on adjustments	0	0	0
Adjustments related to actuarial liabilities
Post employment benefits	0	0	0
Taxes on adjustments	0	0	0
Post employment benefits - equity		0	0
Realization of equity evaluation adjustment
Deemed cost of fixed assets	(108,561)	(154,102)	(137,031)
Taxes on the adjustments	36,911	52,395	46,590
Gains on Investments in equity investments	0
Taxes on adjustments	0
Actuarial liabilities - investment realization		(19,933)
Attributed to non-controlling interest	0	0	0
Equity valuation adjustments, ending	857,754	929,404	1,051,044
Equity Valuation Adjustments: Other Comprehensive Income
DisclosureOfChangesInEquityValueAdjustmentsLineItems [Line Items]
Equity valuation adjustments, beginning	69,062	126,328	(164,521)
Adjustments to financial assets available for sale
Financial investments	3	(2)	633
Taxes on adjustments	(1)		(216)
Equity interest investments	26,135	3,614	(5)
Taxes on adjustments	(8,887)	(1,229)	(1)
Adjustments related to actuarial liabilities
Post employment benefits	(46,506)	(88,906)	410,330
Taxes on adjustments	16,827	30,174	(139,059)
Post employment benefits - equity		(852)	19,660
Realization of equity evaluation adjustment
Deemed cost of fixed assets	0	0	0
Taxes on the adjustments	0	0	0
Gains on Investments in equity investments	(28,650)
Taxes on adjustments	9,741
Actuarial liabilities - investment realization		0
Attributed to non-controlling interest	123	(65)	(495)
Equity valuation adjustments, ending	R$ 37847	R$ 69062	R$ 126328

31. Equity (Details 2)

31. Equity (Details 2) - BRL (R$) R$ / shares in Units, R$ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfProposedDividendDistributionLineItems [Line Items]
Net income (loss) for the year	[1]	R$ 1033626	R$ 958650	R$ 1192738
Legal Reserve (5%)		(51,681)	(47,933)	(59,637)
Realization of equity evaluation adjustment		71,650	101,707	90,441
Calculation basis for minimum mandatory dividends		1,053,595	1,012,424	1,223,542
Minimum mandatory dividend		263,399	253,106	305,885
Total proposed distribution		289,401	282,947	326,795
Interest on own capital, net		266,000	282,947	198,000
Tax on interest on own capital		(26,002)	(29,841)	(20,910)
Interest on own capital, net		239,998	253,106	177,090
Dividends proposed		23,401	0	128,795
Total proposed distribution, net		R$ 263399	R$ 253106	R$ 305885
Gross value of dividends per share, ordinary		R$ 1.00801	R$ 0.98539	R$ 1.13716
Gross amount of dividends per class of shares, ordinary		R$ 146193	R$ 142912	R$ 164924
Class "A" Preferred
DisclosureOfProposedDividendDistributionLineItems [Line Items]
Gross value of dividends per share, preferred		R$ 2.89050	R$ 2.89050	R$ 2.52507
Gross amount of dividends per class of shares, preferred		R$ 950	R$ 949	R$ 960
Class "B" Preferred
DisclosureOfProposedDividendDistributionLineItems [Line Items]
Gross value of dividends per share, preferred		R$ 1.10883	R$ 1.08410	R$ 1.25473
Gross amount of dividends per class of shares, preferred		R$ 142258	R$ 139086	R$ 160911
[1]	The legal reserve, proposed dividends and other corporate impacts recorded in Equity of the financial statements for the years ended December 31, 2016 and 2015 were originally made based on the profit disclosed in those financial statements and did not change due to the restatement mentioned in Note 4.1 since the information available at the time indicated that the corporate impacts would be those approved by the appropriate bodies.

31. Equity (Details 3)

31. Equity (Details 3) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Basic and diluted numerator
Basic and diluted earnings	R$ 1033626	R$ 895772	R$ 1109549
Basic and diluted denominator
Weighted average of shares	273,655,375,000	273,655,375,000	273,655,375,000
Basic and diluted earnings per share attributable to shareholders of parent company	R$ 3.60754	R$ 3.12641	R$ 3.87253
Ordinary shares
Basic and diluted numerator
Basic and diluted earnings	R$ 523206	R$ 453427	R$ 561637
Basic and diluted denominator
Weighted average of shares	145,031,080,000	145,031,080,000	145,031,080,000
Basic and diluted earnings per share attributable to shareholders of parent company	R$ 3.60754	R$ 3.12641	R$ 3.87253
Class "A" Preferred
Basic and diluted numerator
Basic and diluted earnings	R$ 1304	R$ 1197	R$ 1620
Basic and diluted denominator
Weighted average of shares	328,627,000	348,531,000	380,291,000
Basic and diluted earnings per share attributable to shareholders of parent company	R$ 3.96830	R$ 3.43906	R$ 4.25990
Class "B" Preferred
Basic and diluted numerator
Basic and diluted earnings	R$ 509116	R$ 441148	R$ 546292
Basic and diluted denominator
Weighted average of shares	128,295,668,000	128,275,764,000	128,244,004,000
Basic and diluted earnings per share attributable to shareholders of parent company	R$ 3.96830	R$ 3.43906	R$ 4.25979

32. Net Operating Revenue (Deta

32. Net Operating Revenue (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	R$ 21574289		R$ 21061792		R$ 24673224
PIS/Pasep and Cofins	(1,788,714)		(1,801,359)		(2,044,072)
ICMS (VAT)	(3,734,940)		(4,131,780)		(4,370,805)
Regulatory charges	(2,020,674)		(2,022,232)		(3,307,940)
Service tax (ISSQN)	(5,388)		(4,668)		(4,563)
Net operating revenues	14,024,573		13,101,753		14,945,844
Electricity sales to final customers
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	8,689,516		9,606,133		11,289,201
PIS/Pasep and Cofins	(749,683)		(884,681)		(1,045,529)
ICMS (VAT)	(2,039,245)		(2,426,940)		(2,784,289)
Regulatory charges	(1,219,055)		(1,063,007)		(1,712,463)
Service tax (ISSQN)	0		0		0
Net operating revenues	4,681,533		5,231,505		5,746,920
Electricity sales to final customers | Residential
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	2,829,626		2,841,218		3,554,995
PIS/Pasep and Cofins	(242,916)		(298,659)		(330,341)
ICMS (VAT)	(771,902)		(790,401)		(850,197)
Regulatory charges	(433,080)		(380,973)		(569,767)
Service tax (ISSQN)	0		0		0
Net operating revenues	1,381,728		1,371,185		1,804,690
Electricity sales to final customers | Industrial
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	2,382,314		3,029,411		3,829,081
PIS/Pasep and Cofins	(208,226)		(273,901)		(352,086)
ICMS (VAT)	(433,088)		(674,630)		(910,291)
Regulatory charges	(252,531)		(284,922)		(517,248)
Service tax (ISSQN)	0		0		0
Net operating revenues	1,488,469		1,795,958		2,049,456
Electricity sales to final customers | Trade, services and other activities
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	1,908,426		2,130,228		2,511,750
PIS/Pasep and Cofins	(163,834)		(194,630)		(233,626)
ICMS (VAT)	(548,328)		(622,946)		(720,302)
Regulatory charges	(291,798)		(247,449)		(401,855)
Service tax (ISSQN)	0		0		0
Net operating revenues	904,466		1,065,203		1,155,967
Electricity sales to final customers | Rural
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	772,465		815,079		546,685
PIS/Pasep and Cofins	(66,314)		(48,216)		(50,800)
ICMS (VAT)	(75,137)		(120,854)		(68,351)
Regulatory charges	(119,645)		(61,557)		(88,196)
Service tax (ISSQN)	0		0		0
Net operating revenues	511,369		584,452		339,338
Electricity sales to final customers | Public entities
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	236,719		236,550		273,120
PIS/Pasep and Cofins	(20,322)		(21,881)		(25,379)
ICMS (VAT)	(46,506)		(48,148)		(54,202)
Regulatory charges	(36,418)		(27,986)		(43,876)
Service tax (ISSQN)	0		0		0
Net operating revenues	133,473		138,535		149,663
Electricity sales to final customers | Public lighting
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	244,381		229,182		271,036
PIS/Pasep and Cofins	(20,979)		(21,199)		(25,185)
ICMS (VAT)	(70,811)		(66,481)		(79,645)
Regulatory charges	(37,359)		(26,962)		(43,302)
Service tax (ISSQN)	0		0		0
Net operating revenues	115,232		114,540		122,904
Electricity sales to final customers | Public service
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	315,585		324,465		302,534
PIS/Pasep and Cofins	(27,092)		(26,195)		(28,112)
ICMS (VAT)	(93,473)		(103,480)		(101,301)
Regulatory charges	(48,224)		(33,155)		(48,219)
Service tax (ISSQN)	0		0		0
Net operating revenues	146,796		161,635		124,902
Electricity sales to distributors
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	3,529,770		2,963,349		4,130,184
PIS/Pasep and Cofins	(300,003)		(239,531)		(350,796)
ICMS (VAT)	0		0		0
Regulatory charges	(53,413)		(47,746)		(71,947)
Service tax (ISSQN)	0		0		0
Net operating revenues	3,176,354		2,676,072		3,707,441
Electricity sales to distributors | Bilateral contracts
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	1,947,862		1,366,552		1,160,503
PIS/Pasep and Cofins	(203,994)		(134,439)		(196,524)
ICMS (VAT)	0		0		0
Regulatory charges	(30,656)		(23,361)		(20,301)
Service tax (ISSQN)	0		0		0
Net operating revenues	1,713,212		1,208,752		943,678
Electricity sales to distributors | Electric Energy Trade Chamber - CCEE
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	1,077,943		753,392		2,159,431
PIS/Pasep and Cofins	(45,889)		(23,116)		(18,079)
ICMS (VAT)	0		0		0
Regulatory charges	(16,966)		(12,879)		(37,774)
Service tax (ISSQN)	0		0		0
Net operating revenues	1,015,088		717,397		2,103,578
Electricity sales to distributors | CCEAR (auction)
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	367,970		673,154		793,036
PIS/Pasep and Cofins	(38,537)		(66,223)		(134,295)
ICMS (VAT)	0		0		0
Regulatory charges	(5,791)		(11,508)		(13,872)
Service tax (ISSQN)	0		0		0
Net operating revenues	323,642		595,423		644,869
Electricity sales to distributors | Interest
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	82,160		96,783
PIS/Pasep and Cofins	0		0
ICMS (VAT)	0		0
Regulatory charges	0		0
Service tax (ISSQN)	0		0
Net operating revenues	82,160		96,783
Electricity sales to distributors | Quota system
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	53,835		73,468		17,214
PIS/Pasep and Cofins	(11,583)		(15,753)		(1,898)
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	0		0		0
Net operating revenues	42,252		57,715		15,316
Use of the main distribution and transmission grid
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	6,442,761		6,974,829		5,879,729
PIS/Pasep and Cofins	(588,291)		(575,166)		(547,565)
ICMS (VAT)	(1,488,323)		(1,511,601)		(1,420,129)
Regulatory charges	(748,206)		(911,479)		(1,523,530)
Service tax (ISSQN)	0		0		0
Net operating revenues	3,617,941		3,976,583		2,388,505
Use of the main distribution and transmission grid | Residential
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	2,025,400		2,060,305		1,961,163
PIS/Pasep and Cofins	(189,915)		(192,823)		(183,621)
ICMS (VAT)	(572,269)		(584,025)		(547,296)
Regulatory charges	(252,690)		(306,096)		(523,264)
Service tax (ISSQN)	0		0		0
Net operating revenues	1,010,526		977,361		706,982
Use of the main distribution and transmission grid | Industrial
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	1,076,613		1,246,575		1,280,283
PIS/Pasep and Cofins	(96,059)		(112,443)		(117,076)
ICMS (VAT)	(385,725)		(391,804)		(370,565)
Regulatory charges	(126,842)		(177,993)		(333,412)
Service tax (ISSQN)	0		0		0
Net operating revenues	467,987		564,335		459,230
Use of the main distribution and transmission grid | Trade, services and other activities
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	1,310,903		1,409,771		1,399,336
PIS/Pasep and Cofins	(122,168)		(131,352)		(130,688)
ICMS (VAT)	(386,320)		(402,233)		(388,512)
Regulatory charges	(162,367)		(208,471)		(372,433)
Service tax (ISSQN)	0		0		0
Net operating revenues	640,048		667,715		507,703
Use of the main distribution and transmission grid | Rural
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	342,195		339,438		300,297
PIS/Pasep and Cofins	(32,056)		(31,752)		(28,116)
ICMS (VAT)	(25,811)		(15,451)		(5,890)
Regulatory charges	(43,365)		(51,196)		(80,913)
Service tax (ISSQN)	0		0		0
Net operating revenues	240,963		241,039		185,378
Use of the main distribution and transmission grid | Public entities
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	174,427		168,823		161,275
PIS/Pasep and Cofins	(16,355)		(15,800)		(15,100)
ICMS (VAT)	(33,384)		(33,369)		(31,870)
Regulatory charges	(21,922)		(25,224)		(43,164)
Service tax (ISSQN)	0		0		0
Net operating revenues	102,766		94,430		71,141
Use of the main distribution and transmission grid | Public lighting
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	167,907		167,255		153,826
PIS/Pasep and Cofins	(15,744)		(15,653)		(14,402)
ICMS (VAT)	(48,668)		(48,489)		(44,553)
Regulatory charges	(20,935)		(24,839)		(41,027)
Service tax (ISSQN)	0		0		0
Net operating revenues	82,560		78,274		53,844
Use of the main distribution and transmission grid | Public service
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	126,795		125,928		111,539
PIS/Pasep and Cofins	(11,889)		(11,786)		(10,443)
ICMS (VAT)	(36,146)		(36,230)		(31,443)
Regulatory charges	(15,816)		(18,703)		(29,757)
Service tax (ISSQN)	0		0		0
Net operating revenues	62,944		59,209		39,896
Use of the main distribution and transmission grid | Free consumers
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	663,248		398,024		282,241
PIS/Pasep and Cofins	(62,190)		(37,251)		(26,426)
ICMS (VAT)	0		0		0
Regulatory charges	(84,633)		(60,242)		(76,104)
Service tax (ISSQN)	0		0		0
Net operating revenues	516,425		300,531		179,711
Use of the main distribution and transmission grid | Basic network, BN connections, and connection grid
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	1,387		1,494		1,352
PIS/Pasep and Cofins	(130)		(140)		(127)
ICMS (VAT)	0		0		0
Regulatory charges	(177)		(226)		(365)
Service tax (ISSQN)	0		0		0
Net operating revenues	1,080		1,128		860
Use of the main distribution and transmission grid | Operating and maintenance income - O&M
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	113,324		151,984		91,772
PIS/Pasep and Cofins	(16,733)		(5,456)		(11,643)
ICMS (VAT)	0		0		0
Regulatory charges	(7,793)		(8,026)		(12,466)
Service tax (ISSQN)	0		0		0
Net operating revenues	88,798		138,502		67,663
Use of the main distribution and transmission grid | Interest income
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	440,562	[1]	905,232	[2]	136,645
PIS/Pasep and Cofins	(25,051)		(20,710)		(9,923)
ICMS (VAT)	0		0		0
Regulatory charges	(11,666)		(30,461)		(10,627)
Service tax (ISSQN)	0		0		0
Net operating revenues	403,845		854,061		116,095
Construction income
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	868,001		1,279,642		1,196,324
PIS/Pasep and Cofins	0		0		0
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	0		0		0
Net operating revenues	868,001		1,279,642		1,196,324
Fair value of assets from the indemnity for the concession
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	57,080		132,741		217,713
PIS/Pasep and Cofins	0		0		0
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	0		0		0
Net operating revenues	57,080		132,741		217,713
Telecommunications
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	426,773		357,361		277,876
PIS/Pasep and Cofins	(15,854)		(13,872)		(10,760)
ICMS (VAT)	(99,460)		(79,582)		(55,038)
Regulatory charges	0		0		0
Service tax (ISSQN)	(2,507)		(2,326)		(2,151)
Net operating revenues	308,952		261,581		209,927
Distribution of piped gas
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	621,992		647,579		704,625
PIS/Pasep and Cofins	(58,959)		(62,037)		(66,877)
ICMS (VAT)	(107,912)		(113,657)		(111,349)
Regulatory charges	0		0		0
Service tax (ISSQN)	(306)		0		0
Net operating revenues	454,815		471,885		526,399
Sectorial financial assets and liabilities result
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	767,040		(1,079,662)		858,170
PIS/Pasep and Cofins	(48,214)		0		0
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	0		0		0
Net operating revenues	718,826		(1,079,662)		858,170
Other operating revenue
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	171,356		179,820		119,402
PIS/Pasep and Cofins	(27,710)		(26,072)		(22,545)
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	(2,575)		(2,342)		(2,412)
Net operating revenues	141,071		151,406		94,445
Other operating revenue | Leasing and rent
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	109,230		103,793		88,008
PIS/Pasep and Cofins	(17,664)		(15,049)		(16,618)
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	0		0		0
Net operating revenues	91,566		88,744		71,390
Other operating revenue | Income from rendering of services
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	30,247		32,575		17,203
PIS/Pasep and Cofins	(4,891)		(4,723)		(3,248)
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	(2,575)		(2,342)		(2,412)
Net operating revenues	22,781		25,510		11,543
Other operating revenue | Charged service
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	15,981		10,148		8,773
PIS/Pasep and Cofins	(2,584)		(1,471)		(1,656)
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	0		0		0
Net operating revenues	13,397		8,677		7,117
Other operating revenue | Other income
DisclosureOfNetOperatingRevenueLineItems [Line Items]
Gross operating revenues	15,898		33,304		5,418
PIS/Pasep and Cofins	(2,571)		(4,829)		(1,023)
ICMS (VAT)	0		0		0
Regulatory charges	0		0		0
Service tax (ISSQN)	0		0		0
Net operating revenues	R$ 13327		R$ 28475		R$ 4395
[1]	Of the total gross revenue from Interest income, R$361,156 refers to the gain on RBSE assets (Note 10.4).
[2]	Of the total gross revenue from Interest income, R$809,639 refers to the gain on RBSE assets (Note 10.4).

32. Net Operating Revenue (D185

32. Net Operating Revenue (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfLeaseAndRentalRevenueLineItems [Line Items]
Lease and rental revenue	R$ 109230	R$ 103793	R$ 88008
Equipment and framework
DisclosureOfLeaseAndRentalRevenueLineItems [Line Items]
Lease and rental revenue	106,790	103,490	87,190
Facilities sharing
DisclosureOfLeaseAndRentalRevenueLineItems [Line Items]
Lease and rental revenue	2,159	248	547
Real estate
DisclosureOfLeaseAndRentalRevenueLineItems [Line Items]
Lease and rental revenue	R$ 281	R$ 55	R$ 271

32. Net Operating Revenue (D186

32. Net Operating Revenue (Details 2) - Facilities sharing R$ in Thousands	Dec. 31, 2017BRL (R$)
DisclosureOfReceivablesFromNoncancelableLeasesLineItems [Line Items]
Receivables from non-cancelable leases	R$ 20097
Less than 1 year
DisclosureOfReceivablesFromNoncancelableLeasesLineItems [Line Items]
Receivables from non-cancelable leases	1,079
1 to 5 years
DisclosureOfReceivablesFromNoncancelableLeasesLineItems [Line Items]
Receivables from non-cancelable leases	5,396
Over 5 years
DisclosureOfReceivablesFromNoncancelableLeasesLineItems [Line Items]
Receivables from non-cancelable leases	R$ 13622

32. Net Operating Revenue (D187

32. Net Operating Revenue (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfRegulatoryChargesLineItems [Line Items]
Regulatory charges	R$ 2020674	R$ 2022232	R$ 3307940
Energy Development Account - "CDE Energia"
DisclosureOfRegulatoryChargesLineItems [Line Items]
Regulatory charges	718,154	790,117	497,667
Energy Development Account - "CDE Uso"
DisclosureOfRegulatoryChargesLineItems [Line Items]
Regulatory charges	708,555	876,361	1,949,630
Other charges - rate flags
DisclosureOfRegulatoryChargesLineItems [Line Items]
Regulatory charges	420,027	203,671	1,120,218
Research and development and energy efficiency - R&D and EEP
DisclosureOfRegulatoryChargesLineItems [Line Items]
Regulatory charges	117,390	100,039	126,656
Global Reversion Reserve - RGR quota
DisclosureOfRegulatoryChargesLineItems [Line Items]
Regulatory charges	46,825	42,887	62,554
Inspection fee
DisclosureOfRegulatoryChargesLineItems [Line Items]
Regulatory charges	R$ 9723	R$ 9157	R$ 6215

33. Operating Costs and Expe188

33. Operating Costs and Expenses (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	R$ 10665890	R$ 10234115	R$ 11799316
Selling expenses	(169,050)	(250,448)	(283,397)
General and administrative expenses	(685,675)	(741,145)	(670,606)
Other expenses, net	(464,316)	(53,638)	(158,619)
Total operating costs and expenses	(11,984,931)	(11,279,346)	(12,911,938)
Electricity purchased for resale
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(6,165,450)	(4,685,604)	(6,032,916)
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other expenses, net	0	0	0
Total operating costs and expenses	(6,165,450)	(4,685,604)	(6,032,916)
Charge of the main distribution and transmission grid
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(712,030)	(866,243)	(919,788)
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other expenses, net	0	0	0
Total operating costs and expenses	(712,030)	(866,243)	(919,788)
Personnel and management
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(984,011)	(976,027)	(863,406)
Selling expenses	(20,435)	(17,314)	(15,617)
General and administrative expenses	(338,898)	(311,077)	(289,827)
Other expenses, net	0	0	0
Total operating costs and expenses	(1,343,344)	(1,304,418)	(1,168,850)
Pension and healthcare plans
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(175,479)	(192,880)	(196,238)
Selling expenses	(2,424)	(2,616)	(2,388)
General and administrative expenses	(59,694)	(64,271)	(55,701)
Other expenses, net	0	0	0
Total operating costs and expenses	(237,597)	(259,767)	(254,327)
Materials and supplies
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(71,535)	(71,747)	(66,968)
Selling expenses	(968)	(851)	(748)
General and administrative expenses	(10,621)	(8,865)	(8,986)
Other expenses, net	0	0	0
Total operating costs and expenses	(83,124)	(81,463)	(76,702)
Materials and supplies for power electricity
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(97,360)	(33,352)	(199,323)
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other expenses, net	0	0	0
Total operating costs and expenses	(97,360)	(33,352)	(199,323)
Natural gas and supplies for gas business
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(309,542)	(325,413)	(1,176,090)
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other expenses, net	0	0	0
Total operating costs and expenses	(309,542)	(325,413)	(1,176,090)
Third-party services
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(386,435)	(369,442)	(365,745)
Selling expenses	(18,826)	(53,659)	(41,876)
General and administrative expenses	(116,254)	(127,392)	(111,882)
Other expenses, net	0	0	0
Total operating costs and expenses	(521,515)	(550,493)	(519,503)
Depreciation and amortization
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(686,007)	(664,470)	(600,240)
Selling expenses	(16)	(31)	(35)
General and administrative expenses	(32,070)	(30,290)	(68,558)
Other expenses, net	(13,506)	(13,505)	(7,639)
Total operating costs and expenses	(731,599)	(708,296)	(676,472)
Estimated losses, provisions and reversals
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	122,782	(567,112)	66,029
Selling expenses	(90,478)	(184,610)	(226,837)
General and administrative expenses	0	0	0
Other expenses, net	(397,843)	(16,974)	(50,021)
Total operating costs and expenses	(365,539)	(768,696)	(210,829)
Construction cost
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(1,003,881)	(1,280,745)	(1,251,004)
Selling expenses	0	0	0
General and administrative expenses	0	0	0
Other expenses, net	0	0	0
Total operating costs and expenses	(1,003,881)	(1,280,745)	(1,251,004)
Other operating costs and expenses, net
DisclosureOfOperatingCostsAndExpensesLineItems [Line Items]
Operational costs	(196,942)	(201,080)	(193,627)
Selling expenses	(35,903)	8,633	4,104
General and administrative expenses	(128,138)	(199,250)	(135,652)
Other expenses, net	(52,967)	(23,159)	(100,959)
Total operating costs and expenses	R$ 413950	R$ 414856	R$ 426134

33. Operating Costs and Expe189

33. Operating Costs and Expenses (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfElectricityPurchasedForResaleLineItems [Line Items]
Electricity purchased for resale	R$ 6165450	R$ 4685604	R$ 6032916
Purchase of Energy in the Regulated Environment - CCEAR
DisclosureOfElectricityPurchasedForResaleLineItems [Line Items]
Electricity purchased for resale	2,693,976	3,219,900	3,812,509
Electric Energy Trade Chamber - CCEE
DisclosureOfElectricityPurchasedForResaleLineItems [Line Items]
Electricity purchased for resale	1,766,091	535,656	982,388
Itaipu Binacional
DisclosureOfElectricityPurchasedForResaleLineItems [Line Items]
Electricity purchased for resale	1,117,957	1,089,804	1,567,844
Bilateral contracts
DisclosureOfElectricityPurchasedForResaleLineItems [Line Items]
Electricity purchased for resale	766,803	20,006	30,557
Program for incentive to alternative energy sources - Proinfa
DisclosureOfElectricityPurchasedForResaleLineItems [Line Items]
Electricity purchased for resale	217,646	242,910	177,946
Micro and mini generators and repurchase of customers
DisclosureOfElectricityPurchasedForResaleLineItems [Line Items]
Electricity purchased for resale	3,892	561	0
PIS/Pasep/Cofins taxes on electricity purchased for resale
DisclosureOfElectricityPurchasedForResaleLineItems [Line Items]
Electricity purchased for resale	R$ 400915	R$ 423233	R$ 538328

33. Operating Costs and Expe190

33. Operating Costs and Expenses (Details 2) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		R$ 1343344	R$ 1304418	R$ 1168850
Personnel
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		1,314,468	1,278,397	1,145,011
Personnel | Wages and salaries
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		806,119	801,789	735,072
Personnel | Social charges on payroll
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		266,183	257,519	227,667
Personnel | Meal assistance and education allowance
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		119,881	109,999	98,367
Personnel | Provisons for profit sharing
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management	[1]	68,817	64,814	78,462
Personnel | Compensation - Voluntary termination Program/retirement
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		53,468	44,276	5,443
Management
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		28,876	26,021	23,839
Management | Wages and salaries
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		22,895	20,639	19,027
Management | Social charges on payroll
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		5,635	5,136	4,645
Management | Other expenses
DisclosureOfPersonnelAndManagementExpenseLineItems [Line Items]
Personnel and management		R$ 346	R$ 246	R$ 167
[1]	According to Federal Law No. 10,101/2000, State Decree No. 1,978/2007 and State Law No. 16,560/2010.

33. Operating Costs and Expe191

33. Operating Costs and Expenses (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfThirdPartyServicesExpensesLineItems [Line Items]
Third-party services expense	R$ 521515	R$ 550493	R$ 519503
Maintenance of electrical system
DisclosureOfThirdPartyServicesExpensesLineItems [Line Items]
Third-party services expense	135,265	160,720	160,564
Maintenance of facilities
DisclosureOfThirdPartyServicesExpensesLineItems [Line Items]
Third-party services expense	95,176	90,451	85,192
Communication, processing and transmission of data
DisclosureOfThirdPartyServicesExpensesLineItems [Line Items]
Third-party services expense	94,230	61,317	72,042
Meter reading and bill delivery
DisclosureOfThirdPartyServicesExpensesLineItems [Line Items]
Third-party services expense	49,647	49,462	44,399
Consumer service
DisclosureOfThirdPartyServicesExpensesLineItems [Line Items]
Third-party services expense	29,789	21,000	20,478
Consulting and audit
DisclosureOfThirdPartyServicesExpensesLineItems [Line Items]
Third-party services expense	21,589	41,396	19,120
Other services
DisclosureOfThirdPartyServicesExpensesLineItems [Line Items]
Third-party services expense	R$ 95819	R$ 126147	R$ 117708

33. Operating Costs and Expe192

33. Operating Costs and Expenses (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfEstimatedLossesProvisionsAndReversalsLineItems [Line Items]
Estimated losses, provisions and reversals	R$ 365539	R$ 768696	R$ 210829
Provision (reversal) for litigations
DisclosureOfEstimatedLossesProvisionsAndReversalsLineItems [Line Items]
Estimated losses, provisions and reversals	386,373	(21,408)	48,499
Accounts receivable related to the concession compensation
DisclosureOfEstimatedLossesProvisionsAndReversalsLineItems [Line Items]
Estimated losses, provisions and reversals	(1,117)	75	0
Credits on sales and purchases of gas
DisclosureOfEstimatedLossesProvisionsAndReversalsLineItems [Line Items]
Estimated losses, provisions and reversals	(123,586)	87,479	0
Property, plant and equipment
DisclosureOfEstimatedLossesProvisionsAndReversalsLineItems [Line Items]
Estimated losses, provisions and reversals	1,921	494,023	(66,029)
Allowance for doubtful accounts (Client and Other credits)
DisclosureOfEstimatedLossesProvisionsAndReversalsLineItems [Line Items]
Estimated losses, provisions and reversals	90,589	179,908	226,838
Tax credits estimated losses
DisclosureOfEstimatedLossesProvisionsAndReversalsLineItems [Line Items]
Estimated losses, provisions and reversals	11,470	23,917	1,521
Estimated losses (reversion) in consortiums
DisclosureOfEstimatedLossesProvisionsAndReversalsLineItems [Line Items]
Estimated losses, provisions and reversals	R$ 111	R$ 4702	R$ 0

33. Operating Costs and Expe193

33. Operating Costs and Expenses (Details 5) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfConstructionCostsLineItems [Line Items]
Construction cost	R$ 1003881	R$ 1280745	R$ 1251004
Third-party services
DisclosureOfConstructionCostsLineItems [Line Items]
Construction cost	437,788	495,309	504,197
Materials and supplies
DisclosureOfConstructionCostsLineItems [Line Items]
Construction cost	387,278	588,414	574,132
Personnel
DisclosureOfConstructionCostsLineItems [Line Items]
Construction cost	143,266	135,272	100,299
Others
DisclosureOfConstructionCostsLineItems [Line Items]
Construction cost	R$ 35549	R$ 61750	R$ 72376

33. Operating Costs and Expe194

33. Operating Costs and Expenses (Details 6) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	R$ 413950	R$ 414856	R$ 426134
Financial offset for the use of water resources
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	110,971	183,014	155,147
Taxes
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	87,759	29,443	24,237
Losses in the decommissioning and disposal of assets
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	58,569	43,496	53,266
Compensation
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	45,712	89,531	50,541
Leasing and rent
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	32,037	35,453	33,961
Advertising and publicity
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	27,768	37,451	25,867
Result of the change in the investment valuation method
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	0	(52,107)	0
Result of disposal of investment
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	(28,650)	0	0
Other net costs and expenses
DisclosureOfOtherOperatingCostsAndExpensesLineItems [Line Items]
Other operating costs and expenses, net	R$ 79784	R$ 48575	R$ 83115

33. Operating Costs and Expe195

33. Operating Costs and Expenses (Details 7) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfLeasingAndRentExpenseLineItems [Line Items]
Leasing and rent expense	R$ 32037	R$ 35453	R$ 33961
Real estate
DisclosureOfLeasingAndRentExpenseLineItems [Line Items]
Leasing and rent expense	29,749	29,911	27,830
Others
DisclosureOfLeasingAndRentExpenseLineItems [Line Items]
Leasing and rent expense	3,588	6,919	7,434
PIS and Cofins credits
DisclosureOfLeasingAndRentExpenseLineItems [Line Items]
Leasing and rent expense	R$ 1300	R$ 1377	R$ 1303

33. Operating Costs and Expe196

33. Operating Costs and Expenses (Details 8) - Rental of wind farm lands R$ in Thousands	Dec. 31, 2017BRL (R$)
DisclosureOfCommitmentsFromNoncancelableLeasesAndRentsLineItems [Line Items]
Commitments from non-cancelable leases and rents	R$ 217064
Less than 1 year
DisclosureOfCommitmentsFromNoncancelableLeasesAndRentsLineItems [Line Items]
Commitments from non-cancelable leases and rents	4,600
1 to 5 years
DisclosureOfCommitmentsFromNoncancelableLeasesAndRentsLineItems [Line Items]
Commitments from non-cancelable leases and rents	29,323
Over 5 years
DisclosureOfCommitmentsFromNoncancelableLeasesAndRentsLineItems [Line Items]
Commitments from non-cancelable leases and rents	R$ 183141

34. Financial Results (Details)

34. Financial Results (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	R$ 699310	R$ 903936	R$ 769627
Financial expenses	1,447,750	1,498,592	1,197,329
Total financial results	(748,440)	(594,656)	(427,702)
Monetary and cambial variation and debt charges
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	993,970	1,072,875	751,524
Monetary variation and adjust to present value of accounts payable related to the concession
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	65,418	90,480	101,072
Interest and monetary variation of CRC transfer
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	51,211	5,235	0
PIS/Pasep/Cofins taxes on interest on capital
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	45,196	40,607	42,627
Interest on R&D and EEP
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	34,345	41,781	34,060
Remuneration of net sectorial assets and liabilities
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	29,622	13,947	0
Monetary variation over the Itaipu power purchase
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	12,264	20,597	96,162
Provision for impairment of financial assets
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	5,372	4,300	99,031
Other financial expenses
DisclosureOfFinancialResultsLineItems [Line Items]
Financial expenses	210,352	208,770	72,853
Arrears charges on energy bills
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	191,554	221,673	168,796
Interest and monetary variation of CRC transfer
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	141,923	194,153	217,722
Return on financial investments held for trading
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	95,221	182,750	139,056
Remuneration of net sectorial assets and liabilities
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	20,493	27,734	121,401
Monetary variation over the Itaipu power purchase
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	17,777	39,283	25,198
Monetary variation and adjust to present value of accounts payable related to the concession
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	10,813	1,116	2,122
Return on financial investments held for sale
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	19,302	13,497	16,160
Other financial income
DisclosureOfFinancialResultsLineItems [Line Items]
Financial income	R$ 202227	R$ 223730	R$ 79172

35. Operating Segments (Details

35. Operating Segments (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
TOTAL ASSETS		R$ 33162377	R$ 30288900	R$ 28843671
CURRENT ASSETS		5,701,834	4,237,241	6,821,637
NON-CURRENT ASSETS		27,460,543	26,051,659	22,022,034
Long Term Assets		8,607,626	7,904,735	4,951,792
Investments		2,570,643	2,344,512	2,232,484
Property, Plant and Equipment		9,829,450	8,934,303	8,692,682
Intangible Assets		6,452,824	6,459,812	6,145,076
Electric Energy  GET
Disclosure of operating segments [line items]
TOTAL ASSETS		17,110,518	15,433,988	13,626,886
CURRENT ASSETS		1,461,512	1,122,399	2,126,024
NON-CURRENT ASSETS		15,649,006	14,311,589	11,500,862
Long Term Assets		4,037,312	3,680,669	1,568,330
Investments		2,424,081	2,125,701	1,525,356
Property, Plant and Equipment		8,924,508	8,223,951	8,138,199
Intangible Assets		263,105	281,268	268,977
Electric Energy  DIS
Disclosure of operating segments [line items]
TOTAL ASSETS		11,529,588	10,085,455	10,715,266
CURRENT ASSETS		3,609,663	2,588,602	4,155,554
NON-CURRENT ASSETS		7,919,925	7,496,853	6,559,712
Long Term Assets		2,167,690	1,982,110	1,426,826
Investments		1,362	1,362	1,374
Property, Plant and Equipment		0	0	0
Intangible Assets		5,750,873	5,513,381	5,131,512
TEL
Disclosure of operating segments [line items]
TOTAL ASSETS		1,054,741	856,510	769,317
CURRENT ASSETS		102,002	89,471	179,898
NON-CURRENT ASSETS		952,739	767,039	589,419
Long Term Assets		69,543	79,853	59,031
Investments		0	0	0
Property, Plant and Equipment		866,489	667,443	512,068
Intangible Assets		16,707	19,743	18,320
GAS
Disclosure of operating segments [line items]
TOTAL ASSETS		632,910	526,477	481,303
CURRENT ASSETS		151,966	135,292	103,579
NON-CURRENT ASSETS		480,944	391,185	377,724
Long Term Assets		437,056	152,676	71,016
Investments		0	0	0
Property, Plant and Equipment		0	0	0
Intangible Assets		43,888	238,509	306,708
COM
Disclosure of operating segments [line items]
TOTAL ASSETS	[1]	208,369
CURRENT ASSETS	[1]	187,966
NON-CURRENT ASSETS	[1]	20,403
Long Term Assets	[1]	17,703
Investments	[1]	2,457
Property, Plant and Equipment	[1]	57
Intangible Assets	[1]	186
HOL
Disclosure of operating segments [line items]
TOTAL ASSETS		3,211,162	3,351,656	3,641,088
CURRENT ASSETS		1,035,545	941,761	873,169
NON-CURRENT ASSETS		2,175,617	2,409,895	2,767,919
Long Term Assets		2,019,192	2,145,759	2,016,463
Investments		115,765	217,449	705,754
Property, Plant and Equipment		38,396	42,909	42,415
Intangible Assets		2,264	3,778	3,287
Intersegment operations
Disclosure of operating segments [line items]
TOTAL ASSETS		(584,911)	(373,483)	(390,189)
CURRENT ASSETS		(846,820)	(640,284)	(616,587)
NON-CURRENT ASSETS		261,909	266,801	226,398
Long Term Assets		(140,870)	(136,332)	(189,874)
Investments		26,978	0	0
Property, Plant and Equipment		0	0	0
Intangible Assets		R$ 375801	R$ 403133	R$ 416272
[1]	In 2017, the sale of electric energy became a reportable segment.

35. Operating Segments (Deta199

35. Operating Segments (Details 1) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
NET OPERATING REVENUE		R$ 14024573	R$ 13101753	R$ 14945844
Net operating revenues - third-parties		14,024,573	13,101,753	14,945,844
Net operating revenues - between segments		0	0	0
OPERATING COSTS AND EXPENSES		(11,984,931)	(11,279,346)	(12,911,938)
Energy purchased for resale		(6,165,450)	(4,685,604)	(6,032,916)
Charges for use of the main transmission grid		(712,030)	(866,243)	(919,788)
Personnel and management		(1,343,344)	(1,304,418)	(1,168,850)
Pension and healthcare plans		(237,597)	(259,767)	(254,327)
Materials and supplies		(83,124)	(81,463)	(76,702)
Raw materials and supplies for generation		(97,360)	(33,352)	(199,323)
Natural gas and supplies for gas business		(309,542)	(325,413)	(1,176,090)
Third party services		(521,515)	(550,493)	(519,503)
Depreciation and amortization		(731,599)	(708,296)	(676,472)
Provision/reversal for litigations		(386,373)	21,408	(48,501)
Impairment of assets		122,782	(581,577)	66,029
Other estimated losses, provisions and reversals		(101,948)	(208,527)	(228,357)
Construction cost		(1,003,881)	(1,280,745)	(1,251,004)
Other operating costs and expenses		(413,950)	(414,856)	(426,134)
EQUITY IN EARNINGS OF INVESTEES		101,739	166,411	87,590
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX		2,141,381	1,988,818	2,121,496
Financial income		699,310	903,936	769,627
Financial expenses		(1,447,750)	(1,498,592)	(1,197,329)
OPERATING PROFIT (LOSS)		1,392,941	1,394,162	1,693,794
Income tax and social contribution		(274,686)	(519,690)	(532,229)
Net income (loss)		1,118,255	874,472	1,161,565
Electricity GET GER
Disclosure of operating segments [line items]
NET OPERATING REVENUE		3,176,811	2,927,680	4,264,197
Net operating revenues - third-parties		2,851,644	2,618,869	3,954,296
Net operating revenues - between segments		325,167	308,811	309,901
OPERATING COSTS AND EXPENSES		(1,868,390)	(2,032,767)	(2,580,045)
Energy purchased for resale		(390,019)	(92,050)	(309,682)
Charges for use of the main transmission grid		(352,958)	(322,849)	(294,660)
Personnel and management		(218,456)	(208,887)	(186,385)
Pension and healthcare plans		(38,782)	(43,251)	(40,325)
Materials and supplies		(12,463)	(12,768)	(12,502)
Raw materials and supplies for generation		(102,719)	(77,797)	(996,679)
Natural gas and supplies for gas business		0	0	0
Third party services		(120,993)	(157,602)	(184,228)
Depreciation and amortization		(368,987)	(369,352)	(369,778)
Provision/reversal for litigations		(39,733)	(1,086)	89,726
Impairment of assets		3,886	(494,098)	66,029
Other estimated losses, provisions and reversals		(9,397)	(30,700)	(122,700)
Construction cost		0	0	0
Other operating costs and expenses		(217,769)	(222,327)	(218,861)
EQUITY IN EARNINGS OF INVESTEES		(5,777)	(55,284)	(4,955)
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX		1,302,644	894,913	1,679,197
Financial income		73,433	130,077	114,767
Financial expenses		(565,837)	(617,341)	(513,822)
OPERATING PROFIT (LOSS)		810,240	407,649	1,280,142
Income tax and social contribution		(191,899)	(205,027)	(392,507)
Net income (loss)		618,341	202,622	887,635
Electricity GET TRA
Disclosure of operating segments [line items]
NET OPERATING REVENUE		819,623	1,491,547	501,387
Net operating revenues - third-parties		640,199	1,406,335	420,451
Net operating revenues - between segments		179,424	85,212	80,936
OPERATING COSTS AND EXPENSES		(546,510)	(605,202)	(394,015)
Energy purchased for resale		0	0	0
Charges for use of the main transmission grid		0	0	0
Personnel and management		(122,515)	(116,966)	(79,873)
Pension and healthcare plans		(22,733)	(24,171)	(18,477)
Materials and supplies		(4,732)	(5,017)	(3,399)
Raw materials and supplies for generation		0	0	0
Natural gas and supplies for gas business		0	0	0
Third party services		(24,609)	(24,030)	(20,476)
Depreciation and amortization		(7,201)	(3,697)	(3,399)
Provision/reversal for litigations		(81,210)	(9,234)	35,061
Impairment of assets		0	0	0
Other estimated losses, provisions and reversals		1,107	(975)	0
Construction cost		(272,216)	(406,345)	(287,247)
Other operating costs and expenses		(12,401)	(14,767)	(16,205)
EQUITY IN EARNINGS OF INVESTEES		93,145	117,970	22,853
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX		366,258	1,004,315	130,225
Financial income		13,313	21,339	33,198
Financial expenses		(123,707)	(108,538)	(9,583)
OPERATING PROFIT (LOSS)		255,864	917,116	153,840
Income tax and social contribution		(30,515)	(220,512)	(30,966)
Net income (loss)		225,349	696,604	122,874
Electric Energy  DIS
Disclosure of operating segments [line items]
NET OPERATING REVENUE		9,358,664	8,344,765	9,797,855
Net operating revenues - third-parties		9,324,633	8,313,141	9,770,086
Net operating revenues - between segments		34,031	31,624	27,769
OPERATING COSTS AND EXPENSES		(9,071,359)	(8,502,377)	(9,516,397)
Energy purchased for resale		(5,717,970)	(4,893,230)	(6,007,222)
Charges for use of the main transmission grid		(554,805)	(642,753)	(706,680)
Personnel and management		(822,963)	(804,974)	(699,891)
Pension and healthcare plans		(154,285)	(163,329)	(165,635)
Materials and supplies		(60,320)	(59,178)	(55,531)
Raw materials and supplies for generation		0	0	0
Natural gas and supplies for gas business		0	0	0
Third party services		(347,393)	(348,479)	(353,773)
Depreciation and amortization		(285,835)	(274,180)	(243,645)
Provision/reversal for litigations		(168,600)	(128,899)	(164,615)
Impairment of assets		0	0	0
Other estimated losses, provisions and reversals		(83,916)	(171,045)	(104,121)
Construction cost		(717,351)	(849,275)	(896,924)
Other operating costs and expenses		(157,921)	(167,035)	(118,360)
EQUITY IN EARNINGS OF INVESTEES		0	0	0
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX		287,305	(157,612)	281,458
Financial income		380,597	396,880	354,626
Financial expenses		(343,540)	(401,863)	(340,439)
OPERATING PROFIT (LOSS)		324,362	(162,595)	295,645
Income tax and social contribution		22,893	(17,851)	(89,591)
Net income (loss)		347,255	(180,446)	206,054
TEL
Disclosure of operating segments [line items]
NET OPERATING REVENUE		380,550	325,115	272,247
Net operating revenues - third-parties		306,473	258,794	207,091
Net operating revenues - between segments		74,077	66,321	65,156
OPERATING COSTS AND EXPENSES		(286,363)	(241,848)	(203,878)
Energy purchased for resale		0	0	0
Charges for use of the main transmission grid		0	0	0
Personnel and management		(107,874)	(101,397)	(87,393)
Pension and healthcare plans		(14,800)	(18,827)	(17,516)
Materials and supplies		(2,978)	(2,044)	(2,745)
Raw materials and supplies for generation		0	0	0
Natural gas and supplies for gas business		0	0	0
Third party services		(67,612)	(46,552)	(35,900)
Depreciation and amortization		(39,553)	(34,645)	(31,510)
Provision/reversal for litigations		(3,648)	(4,653)	(3,742)
Impairment of assets		0	0	0
Other estimated losses, provisions and reversals		(8,309)	(2,598)	(987)
Construction cost		0	0	0
Other operating costs and expenses		(41,589)	(31,132)	(24,085)
EQUITY IN EARNINGS OF INVESTEES		0	0	0
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX		94,187	83,267	68,369
Financial income		11,828	13,489	5,939
Financial expenses		(30,691)	(23,100)	(6,459)
OPERATING PROFIT (LOSS)		75,324	73,656	67,849
Income tax and social contribution		(21,272)	(15,324)	(13,205)
Net income (loss)		54,052	58,332	54,644
GAS
Disclosure of operating segments [line items]
NET OPERATING REVENUE		515,563	542,822	1,391,474
Net operating revenues - third-parties		510,010	498,376	593,920
Net operating revenues - between segments		5,553	44,446	797,554
OPERATING COSTS AND EXPENSES		(309,213)	(534,817)	(1,360,357)
Energy purchased for resale		0	0	0
Charges for use of the main transmission grid		0	0	0
Personnel and management		(35,761)	(32,765)	(30,715)
Pension and healthcare plans		(3,577)	(3,596)	(3,264)
Materials and supplies		(1,936)	(1,768)	(1,937)
Raw materials and supplies for generation		0	0	0
Natural gas and supplies for gas business		(309,542)	(325,413)	(1,176,090)
Third party services		(22,670)	(20,082)	(20,282)
Depreciation and amortization		(28,753)	(25,251)	(21,532)
Provision/reversal for litigations		854	(1,036)	(7,744)
Impairment of assets		123,586	(87,479)	0
Other estimated losses, provisions and reversals		(1,433)	(3,209)	(549)
Construction cost		(14,314)	(25,125)	(66,833)
Other operating costs and expenses		(15,667)	(9,093)	(31,411)
EQUITY IN EARNINGS OF INVESTEES		0	0	0
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX		206,350	8,005	31,117
Financial income		38,821	13,551	14,968
Financial expenses		(64,433)	(14,973)	(13,898)
OPERATING PROFIT (LOSS)		180,738	6,583	32,187
Income tax and social contribution		(66,785)	(1,632)	(9,119)
Net income (loss)		113,953	4,951	23,068
COM
Disclosure of operating segments [line items]
NET OPERATING REVENUE	[1]	664,495
Net operating revenues - third-parties	[1]	664,495
Net operating revenues - between segments	[1]	0
OPERATING COSTS AND EXPENSES	[1]	(654,445)
Energy purchased for resale	[1]	(654,026)
Charges for use of the main transmission grid	[1]	0
Personnel and management	[1]	(12,993)
Pension and healthcare plans	[1]	(1,415)
Materials and supplies	[1]	(27)
Raw materials and supplies for generation	[1]	0
Natural gas and supplies for gas business	[1]	0
Third party services	[1]	(1,280)
Depreciation and amortization	[1]	(9)
Provision/reversal for litigations	[1]	(156)
Impairment of assets	[1]	0
Other estimated losses, provisions and reversals	[1]	0
Construction cost	[1]	0
Other operating costs and expenses	[1]	15,461
EQUITY IN EARNINGS OF INVESTEES	[1]	(564)
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX	[1]	9,486
Financial income	[1]	6,515
Financial expenses	[1]	(322)
OPERATING PROFIT (LOSS)	[1]	15,679
Income tax and social contribution	[1]	(2,638)
Net income (loss)	[1]	13,041
HOL
Disclosure of operating segments [line items]
NET OPERATING REVENUE		0	6,238	0
Net operating revenues - third-parties		0	6,238	0
Net operating revenues - between segments		0	0	0
OPERATING COSTS AND EXPENSES		(139,784)	101,251	(138,672)
Energy purchased for resale		0	(9,119)	0
Charges for use of the main transmission grid		0	0	0
Personnel and management		(22,782)	(39,429)	(84,593)
Pension and healthcare plans		(2,005)	(6,593)	(9,110)
Materials and supplies		(668)	(688)	(588)
Raw materials and supplies for generation		0	0	0
Natural gas and supplies for gas business		0	0	0
Third party services		(15,089)	(26,755)	(15,472)
Depreciation and amortization		(1,261)	(1,171)	(6,608)
Provision/reversal for litigations		(93,880)	166,316	2,813
Impairment of assets		(4,690)	0	0
Other estimated losses, provisions and reversals		0	0	(7)
Construction cost		0	0	0
Other operating costs and expenses		591	18,690	(25,107)
EQUITY IN EARNINGS OF INVESTEES		14,935	103,725	69,692
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX		(124,849)	211,214	(68,980)
Financial income		186,660	331,646	248,350
Financial expenses		(331,077)	(335,823)	(315,252)
OPERATING PROFIT (LOSS)		(269,266)	207,037	(135,882)
Income tax and social contribution		(15,530)	59,344	3,159
Net income (loss)		(253,736)	147,693	(132,723)
Intersegment operations
Disclosure of operating segments [line items]
NET OPERATING REVENUE		(891,133)	(536,414)	(1,281,316)
Net operating revenues - third-parties		(272,881)	0	0
Net operating revenues - between segments		(618,252)	(536,414)	(1,281,316)
OPERATING COSTS AND EXPENSES		891,133	536,414	1,281,426
Energy purchased for resale		596,565	308,795	283,988
Charges for use of the main transmission grid		195,733	99,359	81,552
Personnel and management		0	0	0
Pension and healthcare plans		0	0	0
Materials and supplies		0	0	0
Raw materials and supplies for generation		5,359	44,445	797,356
Natural gas and supplies for gas business		0	0	0
Third party services		78,131	73,007	110,628
Depreciation and amortization		0	0	0
Provision/reversal for litigations		0	0	0
Impairment of assets		0	0	0
Other estimated losses, provisions and reversals		0	0	7
Construction cost		0	0	0
Other operating costs and expenses		15,345	10,808	7,895
EQUITY IN EARNINGS OF INVESTEES		0	0	0
PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX		0	0	110
Financial income		(11,857)	(3,046)	(2,221)
Financial expenses		11,857	3,046	2,124
OPERATING PROFIT (LOSS)		0	0	13
Income tax and social contribution		0	0	0
Net income (loss)		R$ 0	R$ 0	R$ 13
[1]	In 2017, the sale of electric energy became a reportable segment.

35. Operating Segments (Deta200

35. Operating Segments (Details 2) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Additions to property, plant and equipment		R$ 1316415	R$ 807833	R$ 825722
Reversal of estimated losses				56,405
Total				882,127
Additions to intangible assets		778,386	928,727	968,802
Electric Energy  GET
Disclosure of operating segments [line items]
Additions to property, plant and equipment		1,077,088	619,964	724,538
Reversal of estimated losses				56,405
Total				780,943
Additions to intangible assets		3,996	3,207	5,343
Electric Energy  DIS
Disclosure of operating segments [line items]
Additions to property, plant and equipment		0	0	0
Reversal of estimated losses				0
Total				0
Additions to intangible assets		757,709	892,693	888,906
TEL
Disclosure of operating segments [line items]
Additions to property, plant and equipment		238,944	187,313	100,998
Reversal of estimated losses				0
Total				100,998
Additions to intangible assets		2,200	6,447	4,427
GAS
Disclosure of operating segments [line items]
Additions to property, plant and equipment		0	0	0
Reversal of estimated losses				0
Total				0
Additions to intangible assets		13,745	25,847	69,592
COM
Disclosure of operating segments [line items]
Additions to property, plant and equipment	[1]	7
Additions to intangible assets	[1]	101
HOL
Disclosure of operating segments [line items]
Additions to property, plant and equipment		376	556	186
Reversal of estimated losses				0
Total				186
Additions to intangible assets		R$ 635	R$ 533	R$ 534
[1]	In 2017, the sale of electric energy became a reportable segment.

36. Financial Instruments (Deta

36. Financial Instruments (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial assets
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	R$ 11014971	R$ 9872799	R$ 9283131
Total financial assets, fair value	11,188,328	10,021,264	9,208,663
Financial assets | Trading securities
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	1,047,247	1,110,752	1,705,181
Total financial assets, fair value	1,047,247	1,110,752	1,705,181
Financial assets | Trading securities | Cash and cash equivalents
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	1,040,075	982,073	1,480,727
Total financial assets, fair value	1,040,075	982,073	1,480,727
Financial assets | Trading securities | Bonds and securities
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	0	3,385	2,565
Total financial assets, fair value	0	3,385	2,565
Financial assets | Trading securities | Bonds and securities
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	7,172	125,294	221,889
Total financial assets, fair value	7,172	125,294	221,889
Financial assets | Loans and receivables
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	8,983,441	7,468,477	6,755,451
Total financial assets, fair value	9,156,798	7,616,942	6,680,983
Financial assets | Loans and receivables | Pledges and restricted deposits linked
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	59,372	1,294	2,000
Total financial assets, fair value	59,372	1,294	2,000
Financial assets | Loans and receivables | Trade accounts receivable
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	2,994,322	2,488,141	3,107,889
Total financial assets, fair value	2,994,322	2,488,141	3,107,889
Financial assets | Loans and receivables | CRC Transferred to the State Government of Paraná
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	1,516,362	1,522,735	1,383,242
Total financial assets, fair value	1,620,212	1,610,269	1,343,497
Financial assets | Loans and receivables | Sectorial financial assets
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	343,218	0	1,045,662
Total financial assets, fair value	343,218	0	1,045,662
Financial assets | Loans and receivables | Accounts receivable related to the concession
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	3,219,437	2,612,418	943,473
Total financial assets, fair value	3,219,437	2,612,418	943,473
Financial assets | Loans and receivables | Accounts receivable related to the concession - bonus from the grant
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	606,479	586,706	0
Total financial assets, fair value	694,463	673,545	0
Financial assets | Loans and receivables | State of Paraná - Government Programs
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	130,417	155,141	187,048
Total financial assets, fair value	130,417	155,141	187,048
Financial assets | Loans and receivables | Mutual Related Parties
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	38,169	28,968	0
Total financial assets, fair value	38,169	28,968	0
Financial assets | Loans and receivables | Collaterals and escrow accounts STN
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	75,665	73,074	86,137
Total financial assets, fair value	57,188	47,166	51,414
Financial assets | Available for sale
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	984,283	1,293,570	822,499
Total financial assets, fair value	984,283	1,293,570	822,499
Financial assets | Available for sale | Bonds and securities
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	687	1,567	2,728
Total financial assets, fair value	687	1,567	2,728
Financial assets | Available for sale | Bonds and securities
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	211,804	201,499	158,449
Total financial assets, fair value	211,804	201,499	158,449
Financial assets | Available for sale | Accounts receivable related to the concession
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	684,206	614,806	424,140
Total financial assets, fair value	684,206	614,806	424,140
Financial assets | Available for sale | Accounts receivable related to the concession compensation
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	68,859	67,401	219,556
Total financial assets, fair value	68,859	67,401	219,556
Financial assets | Available for sale | Other temporary investments
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	8,958	408,297	17,626
Total financial assets, fair value	8,958	408,297	17,626
Financial assets | Available for sale | Other temporary investments
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial assets, book value	9,769	0	0
Total financial assets, fair value	9,769	0	0
Financial liabilities
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial liabilities, book value	13,078,518	11,172,513	10,109,441
Total financial liabilities, fair value	12,871,041	10,864,489	9,664,756
Financial liabilities | Other financial liabilities | Sectorial financial liabilities
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial liabilities, book value	283,519	278,992	0
Total financial liabilities, fair value	283,519	278,992	0
Financial liabilities | Other financial liabilities | Ordinary financing of taxes with the federal tax authorities
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial liabilities, book value	148,845	198,527	193,739
Total financial liabilities, fair value	142,702	183,573	171,119
Financial liabilities | Other financial liabilities | Special Tax Regularization Program - Pert
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial liabilities, book value	533,671	0	0
Total financial liabilities, fair value	431,036	0	0
Financial liabilities | Other financial liabilities | Suppliers
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial liabilities, book value	1,727,046	1,292,350	1,619,049
Total financial liabilities, fair value	1,727,046	1,292,350	1,619,049
Financial liabilities | Other financial liabilities | Loans and financing
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial liabilities, book value	3,759,505	4,046,293	4,077,060
Total financial liabilities, fair value	3,569,856	3,677,926	3,539,257
Financial liabilities | Other financial liabilities | Debentures
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial liabilities, book value	6,070,978	4,790,809	3,683,928
Total financial liabilities, fair value	6,070,978	4,790,809	3,683,928
Financial liabilities | Other financial liabilities | Payable related to concession
DisclosureOfFinancialAssetsAndLiabilitiesLineItems [Line Items]
Total financial liabilities, book value	554,954	565,542	535,665
Total financial liabilities, fair value	R$ 645904	R$ 640839	R$ 651403

36. Financial Instruments (D202

36. Financial Instruments (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of credit risk exposure [line items]
Exposure to credit risk	R$ 11014971	R$ 9872799	R$ 9283131
Cash and cash equivalents
Disclosure of credit risk exposure [line items]
Exposure to credit risk	1,040,075	982,073	1,480,727
Bonds and securities
Disclosure of credit risk exposure [line items]
Exposure to credit risk	219,663	331,745	385,631
Pledges and restricted deposits linked
Disclosure of credit risk exposure [line items]
Exposure to credit risk	135,037	74,368	88,137
Trade accounts receivable
Disclosure of credit risk exposure [line items]
Exposure to credit risk	2,994,322	2,488,141	3,107,889
CRC Transferred to the State Government of Paraná
Disclosure of credit risk exposure [line items]
Exposure to credit risk	1,516,362	1,522,735	1,383,242
Sectorial financial assets
Disclosure of credit risk exposure [line items]
Exposure to credit risk	343,218	0	1,045,662
Accounts receivable related to the concession
Disclosure of credit risk exposure [line items]
Exposure to credit risk	3,903,643	3,227,224	1,367,613
Accounts receivable related to the concession - bonus from the grant
Disclosure of credit risk exposure [line items]
Exposure to credit risk	606,479	586,706	0
Accounts receivable related to the concession compensation
Disclosure of credit risk exposure [line items]
Exposure to credit risk	68,859	67,401	219,556
State of Paraná - Government Programs
Disclosure of credit risk exposure [line items]
Exposure to credit risk	130,417	155,141	187,048
Mutual Related Parties
Disclosure of credit risk exposure [line items]
Exposure to credit risk	38,169	28,968	0
Other temporary investments
Disclosure of credit risk exposure [line items]
Exposure to credit risk	R$ 18727	R$ 408297	R$ 17626

36. Financial Instruments (D203

36. Financial Instruments (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfUndiscountedSettlementAmountsLineItems [Line Items]
Less than 1 month	R$ 1420911	R$ 1229118
1 to 3 months	409,289	253,679
3 months to 1 year	3,129,911	3,482,742
1 to 5 years	8,391,705	6,667,722
Over 5 years	3,758,903	3,991,092
Total liabilities	17,110,719	15,624,353
Loans and financing
DisclosureOfUndiscountedSettlementAmountsLineItems [Line Items]
Less than 1 month	67,457	90,265
1 to 3 months	150,634	164,214
3 months to 1 year	775,871	1,588,764
1 to 5 years	2,429,424	1,873,952
Over 5 years	1,340,528	1,556,703
Total liabilities	4,763,914	5,273,898
Debentures
DisclosureOfUndiscountedSettlementAmountsLineItems [Line Items]
Less than 1 month	16,985	8,725
1 to 3 months	22,149	19,929
3 months to 1 year	1,923,880	1,545,694
1 to 5 years	5,160,164	4,147,064
Over 5 years	453,807	583,869
Total liabilities	7,576,985	6,305,281
Payable related to concession use of public property
DisclosureOfUndiscountedSettlementAmountsLineItems [Line Items]
Less than 1 month	5,429	5,494
1 to 3 months	10,859	10,988
3 months to 1 year	49,777	50,331
1 to 5 years	293,984	300,343
Over 5 years	1,455,541	1,850,518
Total liabilities	1,815,590	2,217,674
Suppliers
DisclosureOfUndiscountedSettlementAmountsLineItems [Line Items]
Less than 1 month	1,305,653	1,106,430
1 to 3 months	174,478	21,619
3 months to 1 year	143,558	124,060
1 to 5 years	103,357	40,239
Over 5 years	0	2
Total liabilities	1,727,046	1,292,350
Ordinary financing of taxes with the federal tax authorities
DisclosureOfUndiscountedSettlementAmountsLineItems [Line Items]
Less than 1 month	5,535	5,133
1 to 3 months	11,141	10,392
3 months to 1 year	51,261	48,578
1 to 5 years	89,860	161,534
Over 5 years	0	0
Total liabilities	157,797	225,637
Pert
DisclosureOfUndiscountedSettlementAmountsLineItems [Line Items]
Less than 1 month	3,693
1 to 3 months	7,445
3 months to 1 year	34,469
1 to 5 years	214,111
Over 5 years	509,027
Total liabilities	768,745
Sectorial financial liabilities
DisclosureOfUndiscountedSettlementAmountsLineItems [Line Items]
Less than 1 month	16,159	13,071
1 to 3 months	32,583	26,537
3 months to 1 year	151,095	125,315
1 to 5 years	100,805	144,590
Over 5 years	0	0
Total liabilities	R$ 300642	R$ 309513

36. Financial Instruments (D204

36. Financial Instruments (Details 3) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financial assets
DisclosureOfForeignExchangeRiskLineItems [Line Items]
Foreign exchange risk, baseline		R$ 75665
Foreign exchange risk, projected scenario, probable	R$ 183
Foreign exchange risk, projected scenario 1	(19,053)
Foreign exchange risk, projected scenario 2	(37,924)
Financial assets | Collaterals and escrow accounts - STN
DisclosureOfForeignExchangeRiskLineItems [Line Items]
Foreign exchange risk, baseline		75,665
Foreign exchange risk, projected scenario, probable	(183)
Foreign exchange risk, projected scenario 1	(19,053)
Foreign exchange risk, projected scenario 2	(37,924)
Financial liabilities
DisclosureOfForeignExchangeRiskLineItems [Line Items]
Foreign exchange risk, baseline		(332,032)
Foreign exchange risk, projected scenario, probable	803
Foreign exchange risk, projected scenario 1	(82,005)
Foreign exchange risk, projected scenario 2	(164,812)
Financial liabilities | Loans and financing STN
DisclosureOfForeignExchangeRiskLineItems [Line Items]
Foreign exchange risk, baseline		(89,270)
Foreign exchange risk, projected scenario, probable	216
Foreign exchange risk, projected scenario 1	(22,048)
Foreign exchange risk, projected scenario 2	(44,311)
Financial liabilities | Eletrobras (Itaipu)
DisclosureOfForeignExchangeRiskLineItems [Line Items]
Foreign exchange risk, baseline		(215,761)
Foreign exchange risk, projected scenario, probable	522
Foreign exchange risk, projected scenario 1	(53,288)
Foreign exchange risk, projected scenario 2	(107,098)
Financial liabilities | Acquisition of gas
DisclosureOfForeignExchangeRiskLineItems [Line Items]
Foreign exchange risk, baseline		R$ 27001
Foreign exchange risk, projected scenario, probable	65
Foreign exchange risk, projected scenario 1	(6,669)
Foreign exchange risk, projected scenario 2	R$ 13403

36. Financial Instruments (D205

36. Financial Instruments (Details 4) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financial assets
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		R$ 6886182
Interest rate risk and monetary variation, projected scenario, probable	R$ 280219
Interest rate risk and monetary variation, projected scenario 1	210,158
Interest rate risk and monetary variation, projected scenario 2	140,123
Financial assets | Bonds and securities
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		219,663
Interest rate risk and monetary variation, projected scenario, probable	14,827
Interest rate risk and monetary variation, projected scenario 1	11,115
Interest rate risk and monetary variation, projected scenario 2	7,424
Financial assets | Collaterals and escrow accounts
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		59,372
Interest rate risk and monetary variation, projected scenario, probable	4,008
Interest rate risk and monetary variation, projected scenario 1	3,005
Interest rate risk and monetary variation, projected scenario 2	2,006
Financial assets | CRC transferred to the State Government of Paraná
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		1,516,362
Interest rate risk and monetary variation, projected scenario, probable	68,236
Interest rate risk and monetary variation, projected scenario 1	51,177
Interest rate risk and monetary variation, projected scenario 2	34,118
Financial assets | Sectorial financial assets
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		343,218
Interest rate risk and monetary variation, projected scenario, probable	23,167
Interest rate risk and monetary variation, projected scenario 1	17,375
Interest rate risk and monetary variation, projected scenario 2	11,584
Financial assets | Accounts receivable related to the concession
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		4,510,122
Interest rate risk and monetary variation, projected scenario, probable	169,981
Interest rate risk and monetary variation, projected scenario 1	127,486
Interest rate risk and monetary variation, projected scenario 2	84,991
Financial assets | Accounts receivable related to the concession compensation
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		68,859
Interest rate risk and monetary variation, projected scenario, probable	0
Interest rate risk and monetary variation, projected scenario 1	0
Interest rate risk and monetary variation, projected scenario 2	0
Financial assets | State of Paraná - Government Programs
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		130,417
Interest rate risk and monetary variation, projected scenario, probable	0
Interest rate risk and monetary variation, projected scenario 1	0
Interest rate risk and monetary variation, projected scenario 2	0
Financial assets | Mutual Related Parties
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		38,169
Interest rate risk and monetary variation, projected scenario, probable	0
Interest rate risk and monetary variation, projected scenario 1	0
Interest rate risk and monetary variation, projected scenario 2	0
Financial liabilities
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(11,335,278)
Interest rate risk and monetary variation, projected scenario, probable	(712,389)
Interest rate risk and monetary variation, projected scenario 1	(890,485)
Interest rate risk and monetary variation, projected scenario 2	(1,068,580)
Financial liabilities | Loans and financing Banco do Brasil
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(1,165,123)
Interest rate risk and monetary variation, projected scenario, probable	(78,646)
Interest rate risk and monetary variation, projected scenario 1	(98,307)
Interest rate risk and monetary variation, projected scenario 2	(117,969)
Financial liabilities | Loans and financing BNDES
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(1,510,327)
Interest rate risk and monetary variation, projected scenario, probable	(101,947)
Interest rate risk and monetary variation, projected scenario 1	(127,434)
Interest rate risk and monetary variation, projected scenario 2	(152,921)
Financial liabilities | Loans and financing Promissory notes
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(529,919)
Interest rate risk and monetary variation, projected scenario, probable	(35,770)
Interest rate risk and monetary variation, projected scenario 1	(44,712)
Interest rate risk and monetary variation, projected scenario 2	(53,654)
Financial liabilities | Loans and financing Banco do Brasil - Distribution of Funds from BNDES
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(118,373)
Interest rate risk and monetary variation, projected scenario, probable	(7,990)
Interest rate risk and monetary variation, projected scenario 1	(9,988)
Interest rate risk and monetary variation, projected scenario 2	(11,985)
Financial liabilities | Loans and financing Caixa Econômica Federal
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(498)
Interest rate risk and monetary variation, projected scenario, probable	(34)
Interest rate risk and monetary variation, projected scenario 1	(42)
Interest rate risk and monetary variation, projected scenario 2	(50)
Financial liabilities | Other
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(345,995)
Interest rate risk and monetary variation, projected scenario, probable	0
Interest rate risk and monetary variation, projected scenario 1	0
Interest rate risk and monetary variation, projected scenario 2	0
Financial liabilities | Debentures
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(5,358,247)
Interest rate risk and monetary variation, projected scenario, probable	(361,682)
Interest rate risk and monetary variation, projected scenario 1	(452,102)
Interest rate risk and monetary variation, projected scenario 2	(542,523)
Financial liabilities | Debentures
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(545,967)
Interest rate risk and monetary variation, projected scenario, probable	(21,511)
Interest rate risk and monetary variation, projected scenario 1	(26,889)
Interest rate risk and monetary variation, projected scenario 2	(32,267)
Financial liabilities | Debentures
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(166,764)
Interest rate risk and monetary variation, projected scenario, probable	(11,257)
Interest rate risk and monetary variation, projected scenario 1	(14,071)
Interest rate risk and monetary variation, projected scenario 2	(16,885)
Financial liabilities | Suppliers - renegotiation of gas
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(73,076)
Interest rate risk and monetary variation, projected scenario, probable	(3,332)
Interest rate risk and monetary variation, projected scenario 1	(4,165)
Interest rate risk and monetary variation, projected scenario 2	(4,998)
Financial liabilities | Sectorial financial liabilities
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(283,519)
Interest rate risk and monetary variation, projected scenario, probable	(19,138)
Interest rate risk and monetary variation, projected scenario 1	(23,922)
Interest rate risk and monetary variation, projected scenario 2	(28,706)
Financial liabilities | Ordinary financing of taxes with the federal tax authorities
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(148,845)
Interest rate risk and monetary variation, projected scenario, probable	(10,079)
Interest rate risk and monetary variation, projected scenario 1	(12,599)
Interest rate risk and monetary variation, projected scenario 2	(15,118)
Financial liabilities | Pert
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(533,671)
Interest rate risk and monetary variation, projected scenario, probable	(35,991)
Interest rate risk and monetary variation, projected scenario 1	(44,989)
Interest rate risk and monetary variation, projected scenario 2	(53,986)
Financial liabilities | Payable related to concession
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		(507,560)
Interest rate risk and monetary variation, projected scenario, probable	(23,145)
Interest rate risk and monetary variation, projected scenario 1	(28,931)
Interest rate risk and monetary variation, projected scenario 2	(34,717)
Financial liabilities | Payable related to concession
DisclosureOfInterestRateRiskAndMonetaryVariationLineItems [Line Items]
Interest rate risk and monetary variation, baseline		R$ 47394
Interest rate risk and monetary variation, projected scenario, probable	(1,867)
Interest rate risk and monetary variation, projected scenario 1	(2,334)
Interest rate risk and monetary variation, projected scenario 2	R$ 2801

36. Financial Instruments (D206

36. Financial Instruments (Details 5)	12 Months Ended
	Dec. 31, 2017
HPP Gov. Bento Munhoz da Rocha Neto (Foz do Areia)
DisclosureOfDateOfManifestationLineItems [Line Items]
Deadline for manifestation	Sep. 17, 2018
HPP Apucaraninha
DisclosureOfDateOfManifestationLineItems [Line Items]
Deadline for manifestation	Oct. 12, 2020
HPP Chaminé
DisclosureOfDateOfManifestationLineItems [Line Items]
Deadline for manifestation	Aug. 16, 2021
HPP Guaricana
DisclosureOfDateOfManifestationLineItems [Line Items]
Deadline for manifestation	Aug. 16, 2021

36. Financial Instruments (D207

36. Financial Instruments (Details 6)		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017	Dec. 31, 2016
Financial Instruments Details 6
Economic and Financial Management		{Net Debt / [EBITDA (-) QRR]} less than or equal to 1 / (1.11 * SELIC)	[1],[2]	{Net Debt / [EBITDA (-) QRR]} less than or equal to 1 / (0.8 * SELIC)	[1],[2]	EBITDA (-) QRR greater than or equal to 0	[1]	EBITDA greater than or equal to 0
Quality (limit established) DECi	[3],[4]	9.83		10.12		11.23		12.54	13.61
Quality (limit established) FECi	[3],[4]	7.24		7.74		8.24		8.74	9.24
Quality (performed) DECi	[5]	0		0		0		10.41	10.80
Quality (performed) FECi	[5]	0		0		0		6.79	7.14
[1]	QRR: Regulatory Reintegration Quota or Regulatory Depreciation Expense. This is the value defined in the most recent Periodical Tariff Review (RTP), plus the General Market Price Index (IGP-M) between the month preceding the RTP and the month preceding the twelve-month period of the economic and financial sustainability measurement.
[2]	Selic: limited to 12.87% p.y.
[3]	According to Aneel's Technical Note No. 0335/2015.
[4]	DECi - Equivalent Time of Interruption Caused by Internal Source per Consumer Unit; and FECi - Equivalent Frequency of Interruption Caused by Internal Source per Consumer Unit.
[5]	The DECi and FECi indicators are calculated by ANEEL and the performed data were not officially released for the year 2017.

36. Financial Instruments (D208

36. Financial Instruments (Details 7) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financial Instruments Details 7
Loans and financing	R$ 3759505	R$ 4046293	R$ 4077060
Debentures	6,070,978	4,790,809	3,683,928
Ordinary financing of taxes with the federal tax authorities	0	0	193,739
Endorsment and securities	0	1,373,064	1,282,290
Less: Cash and cash equivalents	(1,040,075)	(982,073)	(1,480,727)	R$ 740131
Less: Bonds and securities (current)	1,341	136,649	294,514
Collaterals and escrow accounts	0	0	2,000
Less: Bonds and securities - held for sale and held for trading (noncurrent)	112,604	188,461	43,138
Less: Collaterals and escrow accounts STN	75,665	73,074	86,137
Adjusted net debt	8,600,798	8,829,909	7,334,501
Net income	1,118,255	874,472	1,161,565
Equity in earnings of investees	(101,739)	0	(87,590)
Deferred IRPJ and CSLL	(105,257)	(69,632)	(165,794)
Provision for IRPJ and CSLL	379,943	589,322	698,023
Financial expenses (income), net	748,440	(594,656)	(427,702)
Depreciation and amortization	731,599	708,296	676,472
Adjusted ebitda	R$ 2771241	R$ 2697114	R$ 2710378
Adjusted net debt / Ebitda	R$ 3.10	R$ 3.27	R$ 2.71

36. Financial Instruments (D209

36. Financial Instruments (Details 8) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financial Instruments Details 8
Loans and financing	R$ 3759505	R$ 4046293	R$ 4077060
Debentures	6,070,978	4,790,809	3,683,928
Less: Cash and cash equivalents	1,040,075	982,073	1,480,727	R$ 740131
Less: Bonds and securities	(1,341)	(136,649)	(294,514)
Net debt	8,789,067	7,718,380	5,985,747
Equity	R$ 15510503	R$ 14978142	R$ 14480492	R$ 13682780
Equity indebtedness	R$ .57	R$ .52	R$ .41

37. Related Party Transactio210

37. Related Party Transactions (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Assets	R$ 33162377	R$ 30288900	R$ 28843671
Liabilities		30,288,900	28,843,671
Net operating revenues	14,024,573	13,101,753	14,945,844
Cost/Expense	10,665,890	10,234,115	11,799,316
Controlling shareholder | State of Paraná | Dividends payable
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	85,710	83,786
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Controlling shareholder | State of Paraná | CRC Transfer
Disclosure of transactions between related parties [line items]
Assets	1,516,362	1,522,735
Liabilities	0	0
Net operating revenues	90,712	188,918	217,722
Cost/Expense	0	0	0
Controlling shareholder | State of Paraná | "Luz Fraterna" Program
Disclosure of transactions between related parties [line items]
Assets	168,405	167,674
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Controlling shareholder | State of Paraná | 2014 World Cup construction work
Disclosure of transactions between related parties [line items]
Assets	14,266	14,266
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Controlling shareholder | State of Paraná | Morar Bem Paraná Program
Disclosure of transactions between related parties [line items]
Assets	261	24,985
Liabilities	0	0
Net operating revenues	1,165	5,502	19,482
Cost/Expense	0	0	0
Controlling shareholder | State of Paraná | Remuneration and employ social security charges assigned
Disclosure of transactions between related parties [line items]
Assets	56	302
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Controlling shareholder | State of Paraná | Telecommunication services
Disclosure of transactions between related parties [line items]
Assets	28,750	48,794
Liabilities	0	0
Net operating revenues	40,396	29,763	29,456
Cost/Expense	0	0	0
Controlling shareholder | State of Paraná | Sistema Meteorológico do Paraná - Simepar
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	0	164
Net operating revenues	0	0	0
Cost/Expense	(1,752)	(1,799)	0
Entities with significant influence | BNDES and BNDESPAR | Dividends payable
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	59,366	57,218
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Entities with significant influence | BNDES and BNDESPAR | Financing
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	1,576,660	1,692,775
Net operating revenues	0	0	0
Cost/Expense	(140,537)	(149,794)	(120,982)
Entities with significant influence | BNDES and BNDESPAR | Debentures - Compagas
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	42,675	61,786
Net operating revenues	0	0	0
Cost/Expense	(5,242)	(2,883)	(3,347)
Entities with significant influence | BNDES and BNDESPAR | Debentures - wind farms
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	281,448	295,188
Net operating revenues	0	0	0
Cost/Expense	(30,540)	(14,415)	0
State of Paraná investee | Sanepar
Disclosure of transactions between related parties [line items]
Assets	24	32
Liabilities	0	0
Net operating revenues	3,699	3,319	2,886
Cost/Expense	(1,783)	(1,455)	(1,409)
State of Paraná investee | Sanepar | Dividends
Disclosure of transactions between related parties [line items]
Assets	12,095	16,817
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Joint Ventures | Voltalia São Miguel do Gostoso - mutual
Disclosure of transactions between related parties [line items]
Assets	38,169	28,968
Liabilities	0	0
Net operating revenues	3,513	3,509	3,260
Cost/Expense	0	0	0
Joint Ventures | Voltalia São Miguel do Gostoso - mutual | Dividends
Disclosure of transactions between related parties [line items]
Assets	1,032	1,032
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Joint Ventures | Costa Oeste Transmissora de Energia
Disclosure of transactions between related parties [line items]
Assets	206	72
Liabilities	59	73
Net operating revenues	1,034	848	726
Cost/Expense	(2,136)	(3,072)	(3,815)
Joint Ventures | Marumbi Transmissora de Energia
Disclosure of transactions between related parties [line items]
Assets	500	285
Liabilities	37	55
Net operating revenues	3,690	4,085	1,264
Cost/Expense	(756)	(900)	(346)
Joint Ventures | Caiuá Transmissora de Energia
Disclosure of transactions between related parties [line items]
Assets	320	308
Liabilities	271	356
Net operating revenues	3,792	2,066	914
Cost/Expense	(13,700)	(15,595)	(14,481)
Joint Ventures | Caiuá Transmissora de Energia | Dividends
Disclosure of transactions between related parties [line items]
Assets	1,991	1,991
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Joint Ventures | Integração Maranhense Transmissora
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	43	76
Net operating revenues	0	0	0
Cost/Expense	(1,468)	(1,910)	(1,878)
Joint Ventures | Integração Maranhense Transmissora | Dividends
Disclosure of transactions between related parties [line items]
Assets	4,012	4,012
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Joint Ventures | Matrinchã Transmissora de Energia
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	220	326
Net operating revenues	0	0	0
Cost/Expense	(6,636)	(4,043)	(444)
Joint Ventures | Matrinchã Transmissora de Energia | Dividends
Disclosure of transactions between related parties [line items]
Assets	36,840	23,213
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Joint Ventures | Transmissora Sul Brasileira
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	72	149
Net operating revenues	0	0	0
Cost/Expense	(2,590)	(3,593)	(2,952)
Joint Ventures | Guaraciaba Transmissora de Energia
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	74	173
Net operating revenues	0	0	0
Cost/Expense	(3,202)	(966)	0
Joint Ventures | Guaraciaba Transmissora de Energia | Dividends
Disclosure of transactions between related parties [line items]
Assets	11,541	5,512
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Joint Ventures | Paranaíba Transmissora de Energia
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	159	0
Net operating revenues	0	0	0
Cost/Expense	(3,642)	(283)	0
Joint Ventures | Paranaíba Transmissora de Energia | Dividends
Disclosure of transactions between related parties [line items]
Assets	7,093	3,051
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Joint Ventures | Cantareira Transmissora de Energia | Dividends
Disclosure of transactions between related parties [line items]
Assets	2,146	1,224
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Joint Ventures | Mata de Santa Genebra Transmissão | Dividends
Disclosure of transactions between related parties [line items]
Assets	3,264	0
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Associates | Dona Francisca Energética S.A
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	1,436	1,436
Net operating revenues	0	0	0
Cost/Expense	(17,031)	(16,949)	(30,556)
Associates | Foz do Chopim Energética Ltda.
Disclosure of transactions between related parties [line items]
Assets	163	161
Liabilities	0	0
Net operating revenues	2,063	2,178	1,913
Cost/Expense	0	0	0
Associates | Sercomtel S.A. Telecomunicações
Disclosure of transactions between related parties [line items]
Assets	3,778	3,430
Liabilities	0	0
Net operating revenues	8,153	8,210	5,788
Cost/Expense	(4)	(6)	(6)
Key management staff | Fees and social security charges
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	(28,876)	(26,021)	(23,839)
Key management staff | Pension and healthcare plans
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	0	0
Net operating revenues	0	0	0
Cost/Expense	(1,690)	(1,403)	(2,380)
Other related parties | Fundação Copel
Disclosure of transactions between related parties [line items]
Assets	38	52
Liabilities	0	0
Net operating revenues	316	305	292
Cost/Expense	0	0	0
Other related parties | Fundação Copel | Pension and healthcare plans
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	866,103	769,865
Net operating revenues	0	0	0
Cost/Expense	0	0	0
Other related parties | Fundação Copel | Administrative property rental
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	349	340
Net operating revenues	0	0	0
Cost/Expense	(16,347)	(13,519)	(15,390)
Other related parties | Lactec
Disclosure of transactions between related parties [line items]
Assets	0	0
Liabilities	1,762	1,743
Net operating revenues	0	0	0
Cost/Expense	R$ 15912	R$ 12911	R$ 14752

37. Related Party Transactio211

37. Related Party Transactions (Details 1) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Amount endorsement/security	R$ 1538140
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Caiuá Transmissora
Operation	Financing
Date issued	12.23.2013
Final maturity	02.15.2029
Amount approved	R$ 84600
Sureties and guarantees balance	R$ 71508
Interest	49.00%
Amount endorsement/security	R$ 35039
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Guaraciaba Transmissora
Operation	Financing
Date issued	09.28.2016
Final maturity	01.15.2031
Amount approved	R$ 440000
Sureties and guarantees balance	R$ 421433
Interest	49.00%
Amount endorsement/security	R$ 206502
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Integração Maranhense
Operation	Financing
Date issued	12.30.2013
Final maturity	02.15.2029
Amount approved	R$ 142150
Sureties and guarantees balance	R$ 116995
Interest	49.00%
Amount endorsement/security	R$ 57328
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Mata de Santa Genebra
Operation	Financing
Date issued	11.30.2017
Final maturity	07.15.2033
Amount approved	R$ 1018500
Sureties and guarantees balance	R$ 703897
Interest	50.10%
Amount endorsement/security	R$ 352652
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Matrinchã Transmissora
Operation	Financing
Date issued	12.27.2013
Final maturity	05.15.2029
Amount approved	R$ 691440
Sureties and guarantees balance	R$ 567796
Interest	49.00%
Amount endorsement/security	R$ 278220
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Matrinchã Transmissora
Operation	Debentures
Date issued	05.15.2016
Final maturity	06.15.2029
Amount approved	R$ 180000
Sureties and guarantees balance	R$ 193088
Interest	49.00%
Amount endorsement/security	R$ 94613
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Paranaíba Transmissora
Operation	Financing
Date issued	10.21.2015
Final maturity	10.15.2030
Amount approved	R$ 606241
Sureties and guarantees balance	R$ 582452
Interest	24.50%
Amount endorsement/security	R$ 142701
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Paranaíba Transmissora
Operation	Debentures
Date issued	01.15.2017
Final maturity	03.15.2028
Amount approved	R$ 120000
Sureties and guarantees balance	R$ 109644
Interest	24.50%
Amount endorsement/security	R$ 26863
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Voltalia São Miguel do Gostoso Part. S.A.	[1]
Operation	Debentures
Date issued	01.15.2016
Final maturity	12.15.2028
Amount approved	R$ 57000
Sureties and guarantees balance	R$ 53328
Interest	49.00%
Amount endorsement/security	R$ 26131
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Usina de Energia Eólica Carnaúba S.A.	[1]
Operation	Financing
Date issued	08.24.2015
Final maturity	11.15.2031
Amount approved	R$ 74000
Sureties and guarantees balance	R$ 53975
Interest	49.00%
Amount endorsement/security	R$ 26448
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Usina de Energia Eólica Reduto S.A.	[1]
Operation	Financing
Date issued	08.24.2015
Final maturity	11.15.2031
Amount approved	R$ 70000
Sureties and guarantees balance	R$ 53969
Interest	49.00%
Amount endorsement/security	R$ 26445
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Usina de Energia Eólica Santo Cristo S.A.	[1]
Operation	Financing
Date issued	08.24.2015
Final maturity	11.15.2031
Amount approved	R$ 74000
Sureties and guarantees balance	R$ 50605
Interest	49.00%
Amount endorsement/security	R$ 24796
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Usina de Energia Eólica São João S.A.	[1]
Operation	Financing
Date issued	08.24.2015
Final maturity	11.15.2031
Amount approved	R$ 68000
Sureties and guarantees balance	R$ 51425
Interest	49.00%
Amount endorsement/security	R$ 25198
Company
DisclosureOfSuretiesAndGuaranteesLineItems [Line Items]
Company name	Cantareira Transmissora de Energia
Operation	Financing
Date issued	12.28.2016
Final maturity	09.15.2032
Amount approved	R$ 426834
Sureties and guarantees balance	R$ 439192
Interest	49.00%
Amount endorsement/security	R$ 215204
[1]	Subsidiaries of Voltalia Sao Miguel do Gostoso I Participacoes S.A.

37. Related Party Transactio212

37. Related Party Transactions (Details 2) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
DisclosureOfPerformanceBondsLineItems [Line Items]
Amount endorsement	R$ 133406
Performance Bond Company
DisclosureOfPerformanceBondsLineItems [Line Items]
Performance bond company name	Matrinchã Transmissora
Final maturity	Mar. 31, 2019
Amount insured	R$ 90000
Endorsement percent, Copel GeT	49.00%
Amount endorsement	R$ 44100
Performance Bond Company
DisclosureOfPerformanceBondsLineItems [Line Items]
Performance bond company name	Guaraciaba Transmissora
Final maturity	Apr. 30, 2019
Amount insured	R$ 47000
Endorsement percent, Copel GeT	49.00%
Amount endorsement	R$ 23030
Performance Bond Company
DisclosureOfPerformanceBondsLineItems [Line Items]
Performance bond company name	Paranaíba Transmissora
Final maturity	Jul. 26, 2018
Amount insured	R$ 48000
Endorsement percent, Copel GeT	24.50%
Amount endorsement	R$ 11760
Performance Bond Company
DisclosureOfPerformanceBondsLineItems [Line Items]
Performance bond company name	Mata de Santa Genebra
Final maturity	May 26, 2018
Amount insured	R$ 78300
Endorsement percent, Copel GeT	50.10%
Amount endorsement	R$ 39228
Performance Bond Company
DisclosureOfPerformanceBondsLineItems [Line Items]
Performance bond company name	Cantareira Transmissora
Final maturity	Nov. 30, 2018
Amount insured	R$ 31200
Endorsement percent, Copel GeT	49.00%
Amount endorsement	R$ 15288

38. Commitments (Details)

38. Commitments (Details) R$ in Thousands	Dec. 31, 2017BRL (R$)
Energy purchase and transportation contracts
DisclosureOfCommitmentsLineItems [Line Items]
Commitments	R$ 118588046
Construction of transmission lines and substations
DisclosureOfCommitmentsLineItems [Line Items]
Commitments	292,601
Construction of HPP Colíder power plant
DisclosureOfCommitmentsLineItems [Line Items]
Commitments	42,653
Construction of HPP Baixo Iguaçu
DisclosureOfCommitmentsLineItems [Line Items]
Commitments	193,156
Construction of Cutia wind farm
DisclosureOfCommitmentsLineItems [Line Items]
Commitments	701,191
Telecommunications works
DisclosureOfCommitmentsLineItems [Line Items]
Commitments	131,557
Additions to intangible assets
DisclosureOfCommitmentsLineItems [Line Items]
Commitments	161,337
Gas purchase contracts
DisclosureOfCommitmentsLineItems [Line Items]
Commitments	R$ 54670

39. Insurance (Details)

39. Insurance (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
Nominated Risks
Disclosure of types of insurance contracts [line items]
Term of validity	Aug. 24, 2018
Insured amount	R$ 2172442
Operational risks - HPP Governador Jayme Canet Junior
Disclosure of types of insurance contracts [line items]
Term of validity	Nov. 23, 2018
Insured amount	R$ 799290
Operational risks - UEG Araucária
Disclosure of types of insurance contracts [line items]
Term of validity	May 31, 2018
Insured amount	R$ 725286	[1]
Operational risks - Brisa Potiguar
Disclosure of types of insurance contracts [line items]
Term of validity	Jun. 27, 2018
Insured amount	R$ 720713
Fire - Company-owned and rented facilities
Disclosure of types of insurance contracts [line items]
Term of validity	Aug. 24, 2018
Insured amount	R$ 597716
Operational risks - São Bento
Disclosure of types of insurance contracts [line items]
Term of validity	Jun. 27, 2018
Insured amount	R$ 449928
Legal guarantee - Office of the General Counsel to the National Treasury
Disclosure of types of insurance contracts [line items]
Term of validity	May 11, 2018
Insured amount	R$ 291396
Multi-risk - Elejor
Disclosure of types of insurance contracts [line items]
Term of validity	Mar. 11, 2019
Insured amount	R$ 197800
D&O Insurance
Disclosure of types of insurance contracts [line items]
Term of validity	Mar. 28, 2019
Insured amount	R$ 82700	[1]
Aviation insurance (hull and civil liability)
Disclosure of types of insurance contracts [line items]
Term of validity	Jan. 30, 2019
Insured amount	R$ 80197	[1]
[1]	The values of the insured of operating risks - UEG Araucaria and Seguro Aeronautico have been translated from USD into BRL, with the current rate R$3.3080, as of 12.31.2017.

41. Subsequent Events (Details)

41. Subsequent Events (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
DisclosureOfPhysicalGuaranteeLineItems [Line Items]
Physical guarantee (proportional average MW)	1.2
HPP Gov. José Richa (Salto Caxias)
DisclosureOfPhysicalGuaranteeLineItems [Line Items]
Installed power (MW)		1,240
Physical guarantee (average MW)		605.6
Ownership		100.00%
Installed power (proportional average MW)		1,240
Physical guarantee (proportional average MW)	605.6	605
HPP Gov. Ney Aminthas de Barros Braga (Segredo)
DisclosureOfPhysicalGuaranteeLineItems [Line Items]
Installed power (MW)		1,260
Physical guarantee (average MW)		578.5
Ownership		100.00%
Installed power (proportional average MW)		1,260
Physical guarantee (proportional average MW)	578.5	603
HPP Gov. Bento Munhoz da Rocha Netto (Foz do Areia)
DisclosureOfPhysicalGuaranteeLineItems [Line Items]
Installed power (MW)		1,676
Physical guarantee (average MW)		603
Ownership		100.00%
Installed power (proportional average MW)		1,676
Physical guarantee (proportional average MW)	603.3	576
HPP Dona Francisca
DisclosureOfPhysicalGuaranteeLineItems [Line Items]
Installed power (MW)		125
Physical guarantee (average MW)		76
Ownership		23.00%
Installed power (proportional average MW)		28.8
Physical guarantee (proportional average MW)	17.5	18
HPP Santa Clara e HPP Fundão
DisclosureOfPhysicalGuaranteeLineItems [Line Items]
Installed power (MW)		240.3
Physical guarantee (average MW)		133
Ownership		70.00%
Installed power (proportional average MW)		168.2
Physical guarantee (proportional average MW)	93.1	94.8

42. Condensed Unconsolidated216

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	R$ 1040075	R$ 982073	R$ 1480727	R$ 740131
Bonds and securities	1,341	136,649	294,514
Collaterals and escrow accounts	59,372	1,294	2,000
Dividends receivable	80,815	71,758	40,345
CRC transferred to the State Government of Paraná	167,109	0	111,663
Other current receivables	409,351	306,933	474,889
Income tax and social contribution	501,685	188,952	194,244
Other current recoverable taxes	198,232	67,931	70,725
Related parties	38,835	28,968	19,482
Total current assets	5,701,834	4,237,241	6,821,637
NONCURRENT ASSETS
Other temporary investments	18,727	408,297	0
CRC transferred to the State Government of Paraná	1,349,253	1,522,735	1,271,579
Judicial deposits	582,529	657,603	719,927
Income tax and social contribution	176,480	169,967	94,686
Deferred income tax and social contribution	915,492	814,355	537,562
Other noncurrent recoverable taxes	116,974	131,108	112,902
Related parties	130,156	155,141	192,803
Subtotal	8,607,626	8,313,032	4,951,792
Investments	2,570,643	2,344,512	2,232,484
Property, Plant and Equipment	9,829,450	8,934,303	8,692,682
Intangible Assets	6,452,824	6,459,812	6,145,076
Total noncurrent assets	27,460,543	26,051,659	22,022,034
TOTAL ASSETS	33,162,377	30,288,900	28,843,671
CURRENT LIABILITIES
Payroll, social charges and accruals	313,967	287,797	258,401
Suppliers	1,683,577	1,255,639	1,613,126
Income tax and social contribution payable	86,310	41,454	311,916
Other taxes due	345,487	294,994	340,948
Loans and financing	784,666	1,470,742	308,558
Debentures	1,632,062	1,131,198	924,005
Dividend payable	288,981	266,831	346,007
Post-employment benefits	53,225	47,894	43,323
Other accounts payable	121,405	264,791	135,709
Provisions for legal claims	112,000	0	0
Total current liabilities	6,109,914	5,656,036	4,789,118
NONCURRENT LIABILITIES
Other taxes due	809,576	303,146	257,273
Loans and financing	2,974,839	2,575,551	3,768,502
Debentures	4,438,916	3,659,611	2,759,923
Post-employment benefits	812,878	721,971	551,337
Other accounts payable	72,849	30,525	30,962
Provisions for legal claims	1,400,064	1,273,338	1,494,936
Total noncurrent liabilities	11,541,960	9,654,722	9,574,061
EQUITY
Share capital	7,910,000	7,910,000	6,910,000
Equity valuation adjustments	895,601	998,466	1,177,372	976,964
Legal reserve	844,398	792,716	744,784
TOTAL EQUITY	15,510,503	14,978,142	14,480,492	13,682,780
TOTAL LIABILITIES & EQUITY	33,162,377	30,288,900	28,843,671
Companhia Paranaense de Energia – Copel
CURRENT ASSETS
Cash and cash equivalents	56,833	46,096	25,653	R$ 34862
Bonds and securities	90	149	168
Collaterals and escrow accounts	129	128	132
Dividends receivable	459,464	485,263	488,187
CRC transferred to the State Government of Paraná	167,109	0	111,663
Other current receivables	8,287	8,736	13,018
Income tax and social contribution	14,055	41,899	154,077
Other current recoverable taxes	276	197	0
Related parties	292,051	116,020	447
Total current assets	998,294	698,488	793,345
NONCURRENT ASSETS
Other temporary investments	18,727	408,297	0
CRC transferred to the State Government of Paraná	1,349,253	1,522,735	1,271,579
Judicial deposits	119,167	153,932	267,411
Income tax and social contribution	158,808	153,216	79,144
Deferred income tax and social contribution	102,236	47,462	100,919
Other noncurrent recoverable taxes	15	15	15
Related parties	219,426	220,661	297,237
Subtotal	1,967,632	2,506,318	2,016,305
Investments	14,987,607	13,965,892	14,057,384
Property, Plant and Equipment	830	630	455
Intangible Assets	1,603	3,168	3,046
Total noncurrent assets	16,957,672	16,476,008	16,077,190
TOTAL ASSETS	17,955,966	17,174,496	16,870,535
CURRENT LIABILITIES
Payroll, social charges and accruals	6,977	5,573	15,436
Related parties	3,936	0	0
Suppliers	2,096	2,225	2,602
Income tax and social contribution payable	2,467	0	0
Other taxes due	476	412	32,617
Loans and financing	322,092	453,288	61,788
Debentures	339,341	351,148	19,497
Dividend payable	267,988	256,426	310,020
Post-employment benefits	57	188	21
Other accounts payable	249	579	232
Provisions for legal claims	112,000	0	0
Total current liabilities	1,057,679	1,069,839	442,213
NONCURRENT LIABILITIES
Other taxes due	2,365	2,075	1,466
Loans and financing	664,020	562,072	969,412
Debentures	876,140	665,951	996,590
Post-employment benefits	3,995	3,517	7,795
Other accounts payable	830	0	0
Provisions for legal claims	143,095	152,944	290,520
Total noncurrent liabilities	1,690,445	1,386,559	2,265,783
EQUITY
Share capital	7,910,000	7,910,000	6,910,000
Equity valuation adjustments	895,601	998,466	1,177,372
Legal reserve	844,398	792,716	744,784
Retained earnings	5,557,843	5,016,916	5,330,383
TOTAL EQUITY	15,207,842	14,718,098	14,162,539
TOTAL LIABILITIES & EQUITY	R$ 17955966	R$ 17174496	R$ 16870535

42. Condensed Unconsolidated217

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 1) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operational expenses / income
General and administrative expenses	R$ 685675	R$ 741145	R$ 670606
Other operational income	(464,316)	(53,638)	(158,619)
Equity in earnings of investees	101,739	166,411	87,590
Total operational expenses / income	(1,217,302)	(878,820)	(1,025,032)
PROFIT BEFORE FINANCIAL RESULTS AND TAXES	2,141,381	1,988,818	2,121,496
Financial income	699,310	903,936	769,627
Financial expenses	(1,447,750)	(1,498,592)	(1,197,329)
Total financial results	(748,440)	(594,656)	(427,702)
OPERATING PROFIT	1,392,941	1,394,162	1,693,794
INCOME TAX AND SOCIAL CONTRIBUTION, Current	(379,943)	(589,322)	(698,023)
INCOME TAX AND SOCIAL CONTRIBUTION, Deferred	105,257	69,632	165,794
INCOME TAX AND SOCIAL CONTRIBUTION	(274,686)	(519,690)	(532,229)
NET INCOME	R$ 1118255	R$ 874472	R$ 1161565
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	R$ 3.60754	R$ 3.12641	R$ 3.87253
Class "A" Preferred
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	3.96830	3.43906	4.25990
Class "B" Preferred
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	R$ 3.96830	R$ 3.43906	R$ 4.25979
Companhia Paranaense de Energia – Copel
Operational expenses / income
General and administrative expenses	R$ 59601	R$ 107761	R$ 123717
Other operational income	(68,788)	231,651	(3,586)
Equity in earnings of investees	1,291,434	839,853	1,302,435
Total operational expenses / income	1,163,045	963,743	1,175,132
PROFIT BEFORE FINANCIAL RESULTS AND TAXES	1,163,045	963,743	1,175,132
Financial income	181,312	321,056	245,347
Financial expenses	(327,855)	(334,113)	(314,101)
Total financial results	(146,543)	(13,057)	(68,754)
OPERATING PROFIT	1,016,502	950,686	1,106,378
INCOME TAX AND SOCIAL CONTRIBUTION, Current	(36,803)	4,882	(217)
INCOME TAX AND SOCIAL CONTRIBUTION, Deferred	53,927	(50,032)	3,388
INCOME TAX AND SOCIAL CONTRIBUTION	17,124	54,914	(3,171)
NET INCOME	R$ 1033626	R$ 895772	R$ 1109549
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	R$ 3.6075	R$ 3.1265	R$ 3.8726
Companhia Paranaense de Energia – Copel | Class "A" Preferred
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	3.9683	3.4390	4.2599
Companhia Paranaense de Energia – Copel | Class "B" Preferred
BASIC AND DILUTED NET EARNING PER SHARE ATTRIBUTED TO PARENT COMPANY SHAREHOLDERS - EXPRESSED IN BRAZILIAN REAIS
Ordinary shares	R$ 3.9683	R$ 3.4390	R$ 4.2597

42. Condensed Unconsolidated218

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
StatementsOfComprehensiveIncomeLineItems [Line Items]
NET INCOME	R$ 1118255	R$ 874472	R$ 1161565
Items that will never be reclassified to profit or loss
Gain (losses) on post employment benefits	(46,506)	(88,906)	410,330
Gain (losses) on post employment benefits - equity	0	(852)	19,660
Gain (losses) on taxes on other comprehensive income	16,827	30,174	(139,059)
Items that are or maybe reclassified to profit or loss
Adjustments related to financial assets classified as available for sale	26,138	3,612	628
Taxes on other comprehensive income	(8,888)	(1,229)	(215)
Realization - gain on financial assets, net of taxes	(18,909)	0	0
Total comprehensive income, net of taxes	(31,338)	(57,201)	291,344
TOTAL COMPREHENSIVE INCOME	1,086,917	817,271	1,452,909
Companhia Paranaense de Energia – Copel
StatementsOfComprehensiveIncomeLineItems [Line Items]
NET INCOME	1,033,626	895,772	1,109,549
Items that will never be reclassified to profit or loss
Gain (losses) on post employment benefits	18	6,460	2,050
Gain (losses) on post employment benefits - equity	(29,567)	(63,913)	289,082
Gain (losses) on taxes on other comprehensive income	(7)	(2,196)	(696)
Items that are or maybe reclassified to profit or loss
Adjustments related to financial assets classified as available for sale	11,661	3,612	412
Adjustments related to financial assets classified as available for sale - equity	9,554	0	0
Taxes on other comprehensive income	(3,965)	(1,229)	1
Realization - gain on financial assets, net of taxes	(9,355)	0	0
Realization - gain on financial assets - equity	(9,554)	0	0
Total comprehensive income, net of taxes	(31,215)	(57,266)	290,849
TOTAL COMPREHENSIVE INCOME	R$ 1002411	R$ 838506	R$ 1400398

42. Condensed Unconsolidated219

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
StatementsOfCashFlowsLineItems [Line Items]
NET CASH GENERATED IN OPERATING ACTIVITIES	R$ 989206	R$ 1476818	R$ 1320728
CASH FLOWS FROM INVESTMENT ACTIVITIES
Financial investments	48,512	13,664	76,883
Loans and financing granted to related parties	(5,145)	(9,422)	(29,400)
Receipt of loans and financing granted to related parties	24,985	5,112	7,805
Disposal of investments	484,608	0	0
Additions in investments	(248,243)	(505,098)	(528,629)
Capital reduction of investees	0	74,983	0
Additions to property, plant and equipment	(1,205,508)	(1,284,436)	(752,529)
Additions to intangible assets	(806,240)	(928,727)	(968,802)
NET CASH GENERATED FROM (USED IN) INVESTING ACTIVITIES	(1,581,173)	(2,511,075)	(1,951,618)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans and financing obtained from third parties	800,044	93,806	1,836,190
Issue of Debentures	2,242,521	1,822,965	1,168,633
Dividends and interest on own capital paid	(506,404)	(368,956)	(307,528)
NET CASH GENERATED FROM (USED IN) FINANCING ACTIVITIES	649,969	535,603	1,371,486
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	58,002	(498,654)	740,596
Cash and cash equivalents at the beginning of the period	982,073	1,480,727	740,131
Cash and cash equivalents at the end of the period	1,040,075	982,073	1,480,727
CHANGE IN CASH AND CASH EQUIVALENTS	58,002	(498,654)	740,596
Companhia Paranaense de Energia – Copel
StatementsOfCashFlowsLineItems [Line Items]
NET CASH GENERATED IN OPERATING ACTIVITIES	440,406	1,905,189	1,455,819
CASH FLOWS FROM INVESTMENT ACTIVITIES
Financial investments	24	23	(148)
Loans and financing granted to related parties	(251,856)	(87,272)	(36,800)
Receipt of loans and financing granted to related parties	124,122	5,112	15,359
Disposal of investments	397,572	0	0
Additions in investments	(574,347)	(1,489,563)	(1,235,576)
Capital reduction of investees	170,000	0	0
Additions to property, plant and equipment	(282)	(224)	(134)
Additions to intangible assets	(499)	(122)	(292)
NET CASH GENERATED FROM (USED IN) INVESTING ACTIVITIES	(135,266)	(1,572,046)	(1,257,591)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans and financing obtained from third parties	77,000	0	640,005
Issue of Debentures	520,000	0	0
Amortization of principal - loans and financing	(83,000)	(6,000)	(606,000)
Amortization of principal - debentures	(333,300)	0	0
Dividends and interest on own capital paid	(475,103)	(306,700)	(241,442)
NET CASH GENERATED FROM (USED IN) FINANCING ACTIVITIES	(294,403)	(312,700)	(207,437)
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	10,737	20,443	(9,209)
Cash and cash equivalents at the beginning of the period	46,096	25,653	34,862
Cash and cash equivalents at the end of the period	56,833	46,096	25,653
CHANGE IN CASH AND CASH EQUIVALENTS	R$ 10737	R$ 20443	R$ 9209

42. Condensed Unconsolidated220

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
STATEMENTS OF FINANCIAL POSITION
Assets	R$ 33162377	R$ 30288900	R$ 28843671
Noncurrent assets	27,460,543	26,051,659	22,022,034
Investments	2,570,643	2,344,512	2,232,484
Liabilities		30,288,900	28,843,671
Equity	15,510,503	14,978,142	14,480,492	R$ 13682780
Attributable to controlling shareholder's	15,207,842	14,718,098	14,162,539
Profit retention reserve	5,557,843	5,016,916	5,330,383
STATEMENTS OF INCOME
Operational expenses / income	(1,217,302)	(878,820)	(1,025,032)
Equity in earnings of investees	101,739	166,411	87,590
Profit before financial results and taxes	2,141,381	1,988,818	2,121,496
Financial results	(748,440)	(594,656)	(427,702)
OPERATING PROFIT	1,392,941	1,394,162	1,693,794
Income tax and social contribution	274,686	519,690	532,229
Net income	1,118,255	874,472	1,161,565
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes	(31,338)	(57,201)	291,344
Comprehensive income	1,086,917	817,271	1,452,909
Companhia Paranaense de Energia – Copel
STATEMENTS OF FINANCIAL POSITION
Assets	17,955,966	17,174,496	16,870,535
Noncurrent assets	16,957,672	16,476,008	16,077,190
Investments	14,987,607	13,965,892	14,057,384
Liabilities		17,174,496	16,870,535
Equity	15,207,842	14,718,098	14,162,539
Attributable to controlling shareholder's		14,718,098	14,162,539
Profit retention reserve		5,016,916	5,330,383
STATEMENTS OF INCOME
Operational expenses / income	1,163,045	963,743	1,175,132
Equity in earnings of investees	1,291,434	839,853	1,302,435
Profit before financial results and taxes	1,163,045	963,743	1,175,132
Financial results	(146,543)	(13,057)	(68,754)
OPERATING PROFIT	1,016,502	950,686	1,106,378
Income tax and social contribution	(17,124)	(54,914)	3,171
Net income	1,033,626	895,772	1,109,549
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes	(31,215)	(57,266)	290,849
Comprehensive income	R$ 1002411	838,506	1,400,398
Companhia Paranaense de Energia – Copel | As previously reported
STATEMENTS OF FINANCIAL POSITION
Assets		17,320,563	16,953,724
Noncurrent assets		16,622,075	16,160,379
Investments		14,111,959	14,140,573
Liabilities		17,320,563	16,953,724
Equity		14,864,165	14,245,728
Attributable to controlling shareholder's		14,864,165	14,245,728
Profit retention reserve		5,162,983	5,413,572
STATEMENTS OF INCOME
Operational expenses / income		1,026,621	1,258,321
Equity in earnings of investees		902,731	1,385,624
Profit before financial results and taxes		1,026,621	1,258,321
Financial results		(13,057)	(68,754)
OPERATING PROFIT		1,013,564	1,189,567
Income tax and social contribution		(54,914)
Net income		958,650	1,192,738
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes		(57,266)	290,849
Comprehensive income		901,384	1,483,587
Companhia Paranaense de Energia – Copel | Adjustments
STATEMENTS OF FINANCIAL POSITION
Assets		(146,067)	(83,189)
Noncurrent assets		(146,067)	(83,189)
Investments		(146,067)	(83,189)
Liabilities		(146,067)	(83,189)
Equity		(146,067)	(83,189)
Attributable to controlling shareholder's		(146,067)	(83,189)
Profit retention reserve		(146,067)	(83,189)
STATEMENTS OF INCOME
Operational expenses / income		(62,878)	(83,189)
Equity in earnings of investees		(62,878)	(83,189)
Profit before financial results and taxes		(62,878)	(83,189)
Financial results		0	0
OPERATING PROFIT		(62,878)	(83,189)
Income tax and social contribution		0
Net income		(62,878)	(83,189)
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes		0	0
Comprehensive income		R$ 62878	R$ 83189

42. Condensed Unconsolidated221

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 5) - Companhia Paranaense de Energia – Copel - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
DisclosureOfRelatedPartyBalancesLineItems [Line Items]
Noncurrent assets	R$ 511477	R$ 336681
Estado do Paraná
DisclosureOfRelatedPartyBalancesLineItems [Line Items]
Noncurrent assets	130,156	130,156
Copel Distribuição
DisclosureOfRelatedPartyBalancesLineItems [Line Items]
Noncurrent assets	89,296	90,640
Copel Telecomunicações
DisclosureOfRelatedPartyBalancesLineItems [Line Items]
Noncurrent assets	5,189	85,421
Eólicas
DisclosureOfRelatedPartyBalancesLineItems [Line Items]
Noncurrent assets	221,327	0
Structure sharing
DisclosureOfRelatedPartyBalancesLineItems [Line Items]
Noncurrent assets	27,273	1,496
Voltalia
DisclosureOfRelatedPartyBalancesLineItems [Line Items]
Noncurrent assets	38,169	28,968
Structure sharing
DisclosureOfRelatedPartyBalancesLineItems [Line Items]
Noncurrent assets	R$ 67	R$ 0

42. Condensed Unconsolidated222

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 6) - Companhia Paranaense de Energia – Copel - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of subsidiaries [line items]
Investments	R$ 14856425	R$ 13829965	R$ 13594931
Copel Geração e Transmissão
Disclosure of subsidiaries [line items]
Investments	8,409,370	7,966,750	6,843,029
Copel Distribuição
Disclosure of subsidiaries [line items]
Investments	5,452,703	4,805,981	5,603,673
Copel Telecomunicações
Disclosure of subsidiaries [line items]
Investments	483,195	446,155	508,874
Copel Energia
Disclosure of subsidiaries [line items]
Investments	133,511	269,870	252,074
Compagas
Disclosure of subsidiaries [line items]
Investments	202,857	152,811	150,851
UEG Araucária
Disclosure of subsidiaries [line items]
Investments	89,240	89,314	151,471
Other investments
Disclosure of subsidiaries [line items]
Investments	R$ 85549	R$ 99084	R$ 84959

42. Condensed Unconsolidated223

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 7) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	R$ 80815	R$ 71758	R$ 40345
Companhia Paranaense de Energia – Copel
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	459,464	485,263	R$ 488187
Companhia Paranaense de Energia – Copel | Sanepar
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	10,087	20,275
Companhia Paranaense de Energia – Copel | Other investments
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	804	729
Companhia Paranaense de Energia – Copel | Voltália
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	1,032	1,032
Companhia Paranaense de Energia – Copel | Copel Geração e Transmissão
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	297,500	261,686
Companhia Paranaense de Energia – Copel | Copel Distribuição
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	98,967	149,500
Companhia Paranaense de Energia – Copel | Copel Telecomunicações
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	15,405	28,910
Companhia Paranaense de Energia – Copel | Copel Comercialização
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	3,717	6,763
Companhia Paranaense de Energia – Copel | Compagas
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	7,942	600
Companhia Paranaense de Energia – Copel | Elejor
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	16,838	8,596
Companhia Paranaense de Energia – Copel | UEG Araucária
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	6,143	6,143
Companhia Paranaense de Energia – Copel | Nova Asa Branca I
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	114	114
Companhia Paranaense de Energia – Copel | Nova Asa Branca II
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	157	157
Companhia Paranaense de Energia – Copel | Nova Asa Branca III
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	75	75
Companhia Paranaense de Energia – Copel | Nova Eurus IV
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	48	48
Companhia Paranaense de Energia – Copel | Santa Maria
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	186	186
Companhia Paranaense de Energia – Copel | Santa Helena
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	214	214
Companhia Paranaense de Energia – Copel | Ventos de Santo Uriel
DisclosureOfDividendsReceivablesLineItems [Line Items]
Dividends receivable	R$ 235	R$ 235

42. Condensed Unconsolidated224

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 8) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfReserveForRisksLineItems [Line Items]
Reserve for risks	R$ 1512064	R$ 1273338	R$ 1494936
Companhia Paranaense de Energia – Copel
DisclosureOfReserveForRisksLineItems [Line Items]
Reserve for risks	255,095	152,944
Companhia Paranaense de Energia – Copel | Regulatory
DisclosureOfReserveForRisksLineItems [Line Items]
Reserve for risks	15,042	15,121
Companhia Paranaense de Energia – Copel | Labor
DisclosureOfReserveForRisksLineItems [Line Items]
Reserve for risks	518	18
Companhia Paranaense de Energia – Copel | Civil
DisclosureOfReserveForRisksLineItems [Line Items]
Reserve for risks	135,422	20,578
Companhia Paranaense de Energia – Copel | Tax Claim
DisclosureOfReserveForRisksLineItems [Line Items]
Reserve for risks	R$ 104113	R$ 117227

42. Condensed Unconsolidated225

42. Condensed Unconsolidated Financial Information of Companhia Paranaense de Energia – Copel (Details 9) - Companhia Paranaense de Energia – Copel - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
DisclosureOfRestrictedSubsidiariesNetAssetsLineItems [Line Items]
Restricted net assets	R$ 14370004	R$ 13299008	R$ 13274956
Copel Geração e Transmissão S.A.
DisclosureOfRestrictedSubsidiariesNetAssetsLineItems [Line Items]
Restricted net assets	8,409,370	7,966,750	6,843,029
Copel Distribuição S.A.
DisclosureOfRestrictedSubsidiariesNetAssetsLineItems [Line Items]
Restricted net assets	5,452,703	4,805,981	5,603,673
UEG Araucária Ltda.
DisclosureOfRestrictedSubsidiariesNetAssetsLineItems [Line Items]
Restricted net assets	446,204	446,576	754,254
Centrais Elétricas Rio Jordão - Elejor
DisclosureOfRestrictedSubsidiariesNetAssetsLineItems [Line Items]
Restricted net assets	R$ 61727	R$ 79701	R$ 74000